New Orleans daily crescent. [volume] ([New Orleans, La.]) 1851-1866, 1866-11-08

to the IRENE station, found on the corner OF SE.
Claude and Carondelet Walk.
TnstrnctIons from the Treasury Department.
in Regard to Tonnage Duty, Enrolment P
and License.
TREASURY DEPART8ENT, Oct %, 1856.
Collector of Customs New Oreanzs
Sir-Y onr letter OF the 18th ut., relative to
canal boats and barge5, has beenrecetVed, WHEREIN
you ask for Observation-Disclosures square fats or
barges towed down tho Mississippi river laden "a
with coal liable to tonnage dAty; and whether
similar vessels OF about twenty-five tons buTtaen
| engaged on Harvey's Canal-which leads from e
the Mississippi river to Bayou Baratara, which Il
connects with Barataria Boy in Transporting lun.
| ber from mills situate on Bayou Bafata1la, ara /
shells fFom Baratara Bay to points on the canal
ard supplies to oplantatOns-are liable to tonnage
duty, ard should be required to faSe out ehFo4i'
ment aud license. :
nave to reply by giving y,u tle following gen
eral Instructions respecting these ana other yes
seis affected by the recent acts Of Congress-
The act Hf July 18th does rot repeal OF corr
fict with the act Of July 10, 1855, bs has been
supposed. 1t imposes no new tonnage duty pQt
declares certaja vessels eXempttTnm tue payment
Of such duty more than once year; anu anu rsgu. ECU
ates the time and manner of collecting tins duty
on enrolled and licensed vessels already SUBJECT
Ehereto.
: Itolzo requires certain vessels 10 pay the fees
q incident to enrolment andlicense which we're ne
fore exempted by the act Of Jniy 20, 1885, and
neither Of these acts eXemps any vessel from the
J., payment of tonnage dues except those enumerated
il in the fifth provso of section l03 OF the internal
n. revenue acr OF 1854, as amended ey lne act ol
n | July IS, 1866.
n ~ And all vessels, including canal boats, barges,
rafr and fats not enumerated in the tifth proyls9
n of thai ACT which are Of five tons burden ana
"A upwards not plying exclusively on inland waters
"A wholly ygLin the limits OF State, and having no
re- outlet into nayigabe lver oriae on Which com-
"a merce with foreign nations, or among the ?Fases,
l. OF with the Indian tribes, can be carried on, lust
IN be enrolled and licensed as the case may be, and
t. pay the fees incident thereto, and pay the ton
"a mage dues.
a. July l3, does impose any new tonnage duty
T., Uu in the fifth provi5o makes certain vessels pay
q an annual special tax in lien of tonnage dues
cd which may have been previously enacted.
- This section taxes not ships 8r vessels as sEcn,
1T but the owners (peIsons, companies or corpora
- tions) on certain OF their gross receipts only
On when they exceed $1,000 per annum-tr0m carry
IA ing passengers and mails on contracts made pEoF
a to tie lst IF August 1866 while engaged or en-
Te ployed in the business of Transporting them for
~ hire even though they pass through foreign terrl-
tory {wthout there landing or receiving elther) II
law 50 doing. ~
Wy NY IT IS tIis special income which is condition
n | ally taxed, and not the vehicle or vessel.
,ed This ownership Of such vessels Of which the re
inc cepti are thus taxed does not include that Of yes
aels carrying passengers or mails to Or trom ior
inn eign ports.
.aya made subsequent to August lst, 1865.
MAS 1t has no reference to the tonnage or capaclt.
7 of the vessels so owned and employed.
il in Nor does the payment OF tonnage dues eNenfp
dis the receipts of such vessels which are SO derive
~ from accounting for this tax.
ting Nor does it exempt these receipts because sue
IN vessels may not be exclusively OF continuously
n G. employed.
nn section to be regarded as being taxed IN that &
srk eraI sense contemplated in the 4th section OF IL
since act Of March 3rd 1865, exemptng from taXatlt
had the receipts of vessels paying tonnage dues.
iIty But two classes of exceptional vessels are ma
~ If the instruments to secure taNGSfron the olloWI
''ty Passengers on certain home vessels.
vear Contractors for carrying certain mails
from Passengers and freight paying ton on cefGs
dias' ferries.
rnef This revenue, mostly derived from float
tore population does not diminish the profits,
he rather increases the income of the owners OF su
the vessels. It. in fact virtually only collects this
through them as agent OF the government !
V, in the third Proviso empowers them to add 10
,1ros to colectiJ their contractors or the peop
fhay their customers-as therein Directed. And TO
ornav empt these vessels therefore, from tonnage
TniIty would be to release them from all taxation WI
49, ever-a boon not contemplated by the law.
rcenv Owners and managers Of fferryboats in the So
& case manner, yield from their tolls OF every
not to cripton three per cent to the oice OF inter
revenue under like inVeStiture of power to COLI
and and such ferryhoats are not thereby eXet
Iyina from paying tonnage dues. Al vessels un
70 tbn five tons burthern are not to be enro
ct-snn or licensed, and wholly exempt from Gust
dues and from the internal revenue taXas vess
infor except ferry boats and vessels carrying mails
artery passengers lof il'lat mhone 10y ~ W.
trno any infraetnn of the revenue laws.
,arrant The vessels to which the said fifth provis
section 103 applies are 'taI boats barges
fats not used for carrying passengers nor
PEELED by steam Sails which are floats
towod by tug boats or horses, ard used e!
onger' siuely for carrying COAL oil, minerals, and
anQ Sc cutnra products to market.
W WIN phe vessels so designated and employed
before brought under the internal revenue tax, and
sn9issed wholly exerapted from customs charges,
though they enter the waters under adm
70, on jurisdiction, long as they retain that eSc
re been character and opby transport coal, o4 min
use the and ogrfcnl1ral prodr1cs to market; and if
tEed ior TWENTY-FIVE tons buFthen are> as YeSseLS ext
q Lewis from all taxation. ~
f L0veE. Anv departure however, from such specia
fore the cnnnfnn as trading from port to port, or tn
ceny OF on return cargo, subjects them 10 e,
+ Mr.. NJ ment and license and the payment OF
he latter nage dues and fees notwithstanding they
have PrgSsqgsy @ PAD the cpmnatne lT9ata by
other & act Of the vessel and cannot be r "a
gerry. 1t All snch vessels Qay the special ta& le9o
terfeited In +h4r cnnacy IN lieu of enrolment ices
q check tonnage dues Jhch they not re usEed tc
o. upon nor are Iheq 10 be measured enfhllet OF lgt
and pay This proviso was doubtless intended |,
other " brace chiefly but not exclusively ca5s OF
aimed the nauy of which have hitherto escaped paym
onv fnx or dpeg whatever; and also to reit
were al. larre number of vessels from enrolment an
10 have age tax, which could not be Justly satieGae
oeed man burden so greatly disproportioned 70 thS
obtaining an6 inconsistent with their occupation SUI
t. Instance, as fat boats and other vessels qul
gro was neroGs on our western wa,ors, used for
from the porting wood coal, and produce to Market
house on ef which arc Hoated down the Mississippi
h its con- frbufarles with but single load aud ar
urge is to broken up end sold for lumber 0thefs
gasel in conveying stone for building ing, pa u
G larceny being merely old hu5 or lighters, ana 10
ValHeda not to the transportation OF merchandise
lie, at she aenrers and which could not be regarded
,ht before inc enragad in the coas.ing trade, and
establish y0ila u6 in many cases be worth tAe fee
be bad gnd xes for adneasurement and llcens
lso for six dnifed by vessels in that trade.
The articles to be conveyed IN these YES
lsepl Levy eaunerata1 in the 5th prc7jso; are 10 b
, aud Ana district or neiehborhooGi from which tn
,ro regairel Anil receive them, ana not Of the growth
=, or & TO d'l.tinn Of another SH.te or country.
l.hay embrace, however, all the nau
mes Bergn ducts of The earth in slch vicinity aboy
tn making nngth It's surface.
ailaghnu, in mis- wonld Of course include as within
on the night proviso any vessels o. the description
CHI cast rooypying i,hels found in the district OF
assa0lGng ria tay. b1t would exclude such vessels
Fred " 0orr ,narsd or sawed timber or plantation
on tie l4th n1114ss of the growth or production OF