Spanish vessels from Cuba arriving and departing in ballast, or laden with molasses, not subject to tonnage duty: (but are subject to 10 per cent. additional duty on the cargo :) provided they have a consular certificate, that no tonnage duty is exacted there on American vessels in ballast, or when laden with molasses.-Treasury Circular, 13th July, 1849.

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Spanish vessels from Cuba and Porto Rico, (except as above) are subject to tonnage duty, from Cuba, $15 per ton, Porto Rico, 87 per ton, and 10 per cent. additional duty; also a discriminating duty, equal to the export duty to which an American vessel, would have been liable, in those islands, over a Spanish vessel; and, before clearing, directly or indirectly for either of those islands, such further duty as an American vessel. on a similar cargo, would be liable to, over a Spanish vessel, in the ports of those islands.- Law, July, 1832, June, 1834.

Spanish vessels from Cuba and Porto Rico, on clearing for any other port, to give bonds, not to land the cargoes in those islands, in amount equal to double the value of vessel and cargo.-Pr. Law, June 30, 1834.

Foreign vessels, from ports prohibited to American vessels, to pay $2 per ton, 50 cents light money per ton, and ten per cent. additional duty, on the cargo.—Law, Jan. 14th, 1817.

Vessels owned by Americans, or others, without register, subject to $1per ton, and ten per cent. additional duty on cargo, as foreign vessels. American vessels, on arrival from foreign ports, are subject to a duty of 50 cents per ton, unless the officers and two-thirds of the crew are, for the whole voyage, American citizens.-Law, March 1, 1847.

An erroneous impression prevails among shipmasters, that a discharge of seamen, by mutual consent, certified by a consul, will exempt the vessel from tonnage duty. The only exemption provided for by law is in cases of sickness, death, desertion, or being made prisoners of war, which must be certified by an American consul.

American built vessels owned wholly or in part by foreigners, subject to tonnage duty of 30 cents per ton, and 10 per cent. additional duty on the cargo.-Law, July 20, 1790-unless exempt by treaty.

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Vessels of the following Nations pay discriminating duty.

CHINESE.

HAYTIEN.

GAUTIMALA.

URAGUAY.

ARGENTINE REPUBLIC.-Except from their own ports.

COSTA RICA.-Except from their own ports.

FRENCH.-Except from France, Cayenne Guiana, and the Islands of Martinique, Gaudaloupe, St. Pierre and Miguelon.

PORTUGUESE.-Except from their own ports, or Colonies, and also if laden with products of own country, from other ports. ROMAN STATES.-Except from their own ports. SICILIAN.-Except from their own ports. SPANISH.-Except from Teneriffe. YUCATAN.-Except from their own ports. And all vessels without register.

EXTRACTS

Of Laws regulating vessels engaged in Foreign Trade.

VESSELS built in the United States, wholly owned and commanded by citizens of the United States, and no other, can be registered and entitled to the privileges of a vessel of the United States; but such vessel cannot be so entitled if owned in whole or in part by any citizen residing in a foreign country, unless he be a consul of the United States, or partner in a house of trade within the United States.

No registered vessel can be entitled to the privileges of an American vessel, if owned wholly or in part by a naturalized citizen, residing for more than one year in his native country, or more than two years in any foreign country, except he be a consul or agent of the United States; but she may be so entitled, in case of a bona fide sale to a resident citizen of the United States.

Oath of ownership to be taken by every owner of a registered vessel, and transmitted, within 90 days, to the collector granting the register.

Previous to the registering of any vessel, the resident owner and master must give bond, that the register shall be solely used for the vessel; and in case of her being lost, sold to foreigners, or broken up, the register to be sur

rendered within eight days after the arrival of the master within the United States.

In order to the registering of a vessel built within the United States, a certificate of the master carpenter who built her, must be produced, setting forth her description, and for whom built.

In cases of steam vessels owned by a company, the oath of the president or secretary is sufficient, without designating the names of the persons composing the company.

Vessels to be registered in the port where the owner, or if there be more than one, the managing owner resides.

Her name, and the port to which she belongs, to be painted on her stern, white letters on a black ground, not less than three inches in length, under a penalty of fifty dollars.

In case a registered vessel should be transferred, in whole or in part, to a foreigner, her register must be surrendered within seven days, or she will be forfeited.

No vessel which has been registered and thereafter seized or captured, and condemned, by any foreign power, or shall, by sale, become the property of a foreigner, shall be entitled to a new register, (unless claimed by her former owners, at the time of her seizure or capture,) but shall be deemed a foreign vessel.

Change of master to be reported by new master, or owner, and oath of citizenship to be endorsed on register, or the register shall be void, and the master forfeit 100 dollars.

Upon the entry of a registered vessel from a foreign port, at the port where an owner resides, he must make oath, that the register contains the names of all the owners, and that no foreign citizen has any share in such vessel, by way of trust, confidence, or otherwise.

If any register shall be fraudulently used for any vessel not entitled to the benefit thereof, she shall be forfeited.

If any vessel, enrolled or licensed, proceeds on a foreign voyage, without surrendering her enrolment, or license, and being registered, she shall be liable to forfeiture.

In case a register is lost, destroyed or mislaid, the master, on oath, and compliance with the requisitions of the law, may receive a new one.

On satisfactory proof to the Secretary of the Treasury, that a vessel has been sold, by process of law, and her register retained by her former owners, he may direct a new one to be issued.

No sea letter, or other document, certifying a vessel to be the property of a citizen of the United States, can be issued, except to vessels duly registered or enrolled, and licensed as vessels of the United States.

When a registered vessel is transferred, in whole or in part, to a citizen, or altered in form, burthen or rig, she must be registered anew, by her former name, or lose the benefits of an American vessel.

Every case of transfer, in whole or in part, must be by Bill of Sale, reciting the certificate of registry at length, and the certificate surrendered.

Vessels arriving from a foreign port, must enter at an established port of entry, and no cargo can be unladen, except at a port of entry or delivery.

Every American vessel arriving from a foreign port, must be provided with a manifest of her whole cargo, or the master forfeits a sum equal to the value of all goods not included therein; all goods not included, belonging to the master, officers or crew, to be forfeited. The manifest to be delivered to the first officer of the customs who shall board her. Neglect, or refusal to produce manifest, subjects the master to penalty of $500.

Merchandise destined for delivery at different districts, must be distinctly set forth on the manifest.

Merchandise unladen without permit from the proper officers of the customs, to be forfeited: and the master and mate, each, forfeit one thousand dollars-except by an unavoidable necessity, to be satisfactorily proved to collector.

The register and crew list, to be deposited with the collector, on entry of vessel, within 48 hours of arrival, and arrival reported to collector, within 24 hours.

Foreign vessels, on entry, to produce manifest of cargo, and certificate of consul of nation to which they belong, of the deposit of their papers with him.

No vessels permitted to an entry, until the master shall have delivered to the post-master all letters directed to persons within the United States.

Before departure for a foreign port, the master of every vessel must deliver to the collector a manifest of his whole cargo, and the value thereof, and obtain a clearance, under penalty of $500.

In case any part of the cargo consists of goods subject to inspection, by the laws of the States, a certificate of inspection must be produced, previous to clearance.

Before clearance, the shippers or consignors of the cargo must deliver a manifest of their portion of the cargo, under oath, setting forth the kind, quantity and value of each article, and the foreign port where intended to be landed.

Vessels licensed for the fisheries, intending to trade at any foreign place, must obtain permission from the collector of the port whence she departs, deliver a manifest, and comply with all the requisitions of the laws applying to vessels engaged in foreign trade. If found within three leagues of the coast, with foreign goods on board of the value of $500, without such permission, will be forfeited.

AN ACT

To authorise the importation of brandy in casks of a capacity not less than fifteen gallons, and the exportation of the same for the benefit of a drawback of the duties.

Be it enacted by the Senate and House of Representatives of the United States of America, in Congress assembled, That from and after the passage of this act, brandy may be imported into the United States in casks of a capacity of not less than fifteen gallons, any thing in any law to the contrary notwithstanding: Provided, however, that all the provisions of existing laws, not inconsistent with this act, relating to the importation of foreign spirits, be complied with: And provided further, That all brandy imported in casks, of a capacity less than 90 gallons, shall be deposited, at the expense and risk of the importer, in such public or other warehouses, as shall be designated by the collector or surveyor for the port, where the same shall be landed; and shall be removed therefrom in the manner prescribed by an act entitled "An act providing for the deposite of wines and distilled spirits in public warehouses, and for other purposes."

Sec. 2. Be it further enacted, That brandy imported in casks of a capacity not less than fifteen gallons, may be exported for the benefit of a drawback of the duties which shall have been paid thereon: and the exporter or exporters of brandy so imported, shall be entitled to receive a debenture or debentures, for the amount of such drawback, agreeably to the existing laws; and all acts now in force, regulating the exportation of spirits, and the allowance and payment of drawbacks and debentures, shall be deemed applicable to brandy, the importation of which is permitted by this act.

Approved 2d March, 1827.