The New Orleans daily Democrat., 1877-09-24
TREASURY DECISION.

| Important to the Marine Interests.
The following circular, giving a schedule o
the rates OF tonnage tax under existing laws, viii
be found Of great interest TO those interested il
the marine:
TREASURY DEPARTMENT, !
Washington, d. c., Sept. z, as77. {
To Collectors of Customs and others:
So many questions have arisen in regard to the
amount of tonnage tax 10 be collected OF vessels
| entering the ports of the United States from
! foreign ports that the department herewith
promulgates schedule OF rates as deduced
from its interpretation OF the act of February a.
1877 ~, s. Statutes at Large vol l9, p. 250), in
so far as the act amends section 1919 Of the Re-
vised Statutes.
The rates appended to the several classes ol
vessels hereinafter described will be paid on
their entry st sny custom-house Of the United
States from any foreign port or place, as provided
in section 1928, Revised Statutes
l. Vessels of the United States, properly docu-
msnted, thirty cents per ton.
2. Vessels built in the United States, but be-
longing wholly or in part TO subjects OF foreign
powers, SIXTY cents per ton, unless, under treaty
provisions, they can claim exemption from all
tax exceeding thirty cents per ton.
s. Vessels of foreign build, owned wholly or in
part by subjects of foreign powers, eighty cents
per tor, unless under treaty provision, they can
claim exemption from any tax exceeding thirty
cents per ton.
4 Vessels entirely of American ownership,
but undocumented, 81 80 per ton.
5. Vessels belonging to citizens of foreign ma
tions that prohibit vessels of the United States
from trading with their respective domnions, 50
per ton on every entry, and thirty cents per ton
additional once every twelve months.
6. Vessels of the United States, properly docu-
mented, any of whose officers shall not be citi-
zens, fifty cents per ton.
Besides the tonnage tax levied on vessels enter
ing the ports of the United States from foreign
ports, the paragraph of the act of February 81,
1877, which amends section 42l9, imposes on
every vessel, not of The United States, tax Of
fifty cents per ton on her entry in one district
from another district.
This tax sccrles both on % undocumented
vessels entirely of American ownership and {2l
vessels belonging wholly or in part to subjects
of foreign powers. On the former class the tax
of fifty cents per ton is additional to- and exelu-
sive Of the penal tonnage of one dollar and thir-
ty cents per ton, which such vessel may incur
under section 437i. Revised Statutes. The latter
class Of vessels, if found Transporting cargo in
the manner described, would forfeit the cargo, if
Of domestic goods. under section 4347 Revised
Statutes, and would. besides, become liable to
the tax of fifty cents per ton, unless exempt by
treaty.
The vessels of the powers hereinafter enumer-
ated as being exempt under treaty provisions
will pay tax of but thirty cents per ton In ordi-
nary cases of their entry a. ports OF this country
from foreign ports, and no additional tax when
trading between district and district On ves-
sells Of foreign nations not found in the following
list tonnage tax of sixty cents per ton. If they
sre Of American build, or eighty cents per ton If