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lection of claims in favor of the United States, and for other purposes,

and of 1866, approved March three, eighteen hundred and sixty-three; the seventeenth Ch.:201, 43.7

Ante, p480. section of the “ Act further to prevent smuggling, and for other purposes," approved July eighteen, eighteen hundred and sixty-six, and all other laws or parts of laws inconsistent with, or supplied by the provisions of this act, be, and they are hereby, repealed. And the Secretary of the Treasury shall prescribe all needful regulations to carry out and enforce the provisions of this act.

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(No. 46.) Joint Resolution prohibiting Payment by any Officer of the Government to any Stat. at Large, Person not known to have been opposed to the Rebellion, and in Favor of its Suppression. Vol. XIV.p.671. Be it resolved, &c. That until otherwise ordered it shall be unlawful Payment by

any government for officer of the United States government to pay any account, claim, officer to any

any or demand against said government, which accrued or existed prior to the person not thirteenth day of April, A. D. eighteen hundred and sixty-one, in favor known to have of any person who promoted, encouraged, or in any manner sustained the the rebellion, late rebellion; or in favor of any person who, during said rebellion, was &c. prohibited. not known to be opposed thereto, and distinctly in favor of its suppression; and no pardon heretofore granted, or hereafter to be granted, shall authorize the payment of such account, claim, or demand, until this resolution is modified or repealed: Provided, That this resolution shall not be Proviso. construed to prohibit the payment of claims founded upon contracts made by any of the departments, where such claims were assigned or contracted to be assigned prior to April first, eighteen hundred and sixty-one, to creditors of said contractors, loyal citizens of loyal States, in payment of debts incurred prior to March first, eighteen hundred and sixty-one.

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(No. 48.) A Resolution to facilitate the Settlement of Accounts of Disbursing Officers. Stat. at Large,

Vol. XIV. p. 571. Resolved, &c. That so much of the act entitled “ An act to provide for

Repeal of part the more prompt settlement of the accounts of disbursing officers,” ap- of 1862, ch. 199. proved July seventeen, eighteen hundred and sixty-two, as provides that * such accounts with the vouchers necessary to the correct and prompt settlement thereof, shall be rendered direct to the proper accounting officers of the treasury,” be, and the same is hereby, repealed; and all such Accounts and

vouchers of disaccounts and vouchers shall hereafter be sent to the bureau to which they

bursing officers pertain, and, after examination there, shall be passed to the proper ac- to be sent where. counting officer of the treasury for settlement.

No. 557. — MARCH 2, 1867. (No. 51.) A Resolution concerning the Right of Way for the Survey and Construction of

Stat. at Large, an Inter-oceanic Ship-Canal through the Isthmus of Darien,

Vol. XIV. p. 572. Resolved, That the Secretary of State be, and is hereby, directed to take the United

Authority for such steps as may be necessary to obtain from the United States of Col- States to make ombia the authority for the United States to make the necessary surveys isthmus of Dea

survey the at the Isthmus of Darien for a ship-canal to connect the waters of the rien for ship Atlantic and those of the Pacific ocean, and the terms upon which such canal. right of way may be obtained by this government.

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No. 558. - March 22, 1867. Stat. at Large, (No. 5.) Joint Resolution to authorize the Refunding of Discriminating Duties exacted Vol. XV. p. 16.

upon Merchandise imported in Hawaiian Vessels. Discriminating Be it resolved, &c. That the Secretary of the Treasury be, and he is duties on Ha

hereby, authorized to remit or refund all duties which have been assessed waiian vessels and their cargoes since the first day of January, one thousand eight hundred and sixtypaid since Jan. five, on Hawaiian vessels and their cargoes beyond the amount which 1, 1865. to be re- would have been payable on vessels of the United States and their &c.

cargoes.

No. 559. MARCH 22, 1867. Stat. at Large, [No. 6.] Joint Resolution in Relation to Coin and Bullion on Special Deposit in the Vol. XV. p. 16.

Treasury. Disposition of Be it resolved, &c. That the one hundred thousand dollars, or thereacertain coin and bout, in coin and bullion, now on special deposit in the treasury of the deposit in Treas. United States, after said bullion is converted by directions of the treasury.

urer into coin, be paid into the treasury.

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Stat. at Large, [No. 10.) A Resolution amending the Ninth Section of An Act to amend an Act entitled Vol. XV. p. 17. An Act to Provide for the better Security of the Lives of Passengers on board of Ves

sels propelled in whole or in part by Steam,' and for other Purposes," approved August

thirtieth, eighteen hundred and fifty-two. Ante, p. 342. Resolved, &c. That the fifth division of the ninth section of an act en

Inspectors of steamboats may

titled “ An act to amend an act entitled an act to provide for the better permit friction security of the lives of passengers on board of vessels propelled in whole matches to be

or in part by steam and for other purposes," approved August thirtieth, carried on steamers when secure

in the year eighteen hundred and fifty-two, is so far amended that inspecly boxed, &c. tors may, in the license therein provided for, exempt a steamer from the

obligation to carry in a safe, chest or apartment, composed of or lined with metal, compact packages of friction matches securely packed in strong tight wooden chests or boxes, the covers of which shall be firmly fastened on by locks, screws, or other fastenings, and which shall be stowed in a safe part of the steamer designated in their license by the inspectors, and at a safe distance from

any

fire.

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Stat. at Large, [No. 15.) A Resolution concerning the Uniform of Persons in the Diplomatic Service of Vol. XV. p. 18.

the United States. Resolved, &c. That all persons in the diplomatic service of the United States, are prohibited from wearing any uniform or official costume not previously authorized by Congress.

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Stat. at Large,

CHAP. XVI. - An Act to establish a Port of Delivery at Chester, Pennsylvania. Vol. XV. p. 10. Chester, Pa.,

Be it enacted, &c. That Chester, in the district of Philadelphia, shall made port of de- be a port of delivery, and a surveyor shall be appointed, who shall reside livery.

at said port of delivery and receive a salary of five hundred dollars per PART II.

annum.

STATUTES OF THE UNITED STATES

PRESCRIBING

RATES OF DUTIES ON IMPORTS.

ACT OF JULY 7, 1838. CHAP, CLXXVIII. - An Act exempting from Duty the Coal which may be on Board Stat. at Large,

of Steamboats or Vessels propelled by Steam on their Arrival at any Pori in the United Vol. V. p. 288. States.

1. From and after the passage of this act, it shall be lawful for the captain or master of any steamboat or vessel propelled by steam, arriving at any port in the United States, to retain all the coal such boat or vessel may have on board at the time of her arrival, and may proceed with said coal to a foreign port, without being required to land the same in the United States, or to pay any duty thereon; and all acts inconsistent with the provisions of this act, shall be, and the same are hereby repealed. (563.*)

ACT OF August 30, 1842.6 CHAP. CCLXX. - An Act to provide Revenue from Imports, and to change and modify Stat. at Large, existing Laws imposing Duties on Imports, and for other Purposes.

Vol. V. p. 548. 2. Section 20.1 There shall be levied, collected, and paid, on each and every non-enumerated article which bears a similitude, either in material, quality, texture, or the use to which it may be applied, to any enumerated article chargeable with duty, the same rate of duty which is levied and charged on the enumerated article wbich it most resembles in any of the particulars before mentioned ; and if any non-enumerated article equally resembles two or more enumerated articles, on which different rates of duty are chargeable, there shall be levied, collected, and paid, on such non-enumerated article, the same rate of duty as is chargeable on the article which it resembles paying the highest duty; and on all articles manufactured from two or more materials, the duty shall be assessed at the highest rates at which any of its component parts may be chargeable. (275, 697.5)

* This number refers to the paragraph bearing the same number.

† By the 28th section of this act, as amended by act of March 2, 1857, (11 Stat. p. 168,)“ The importation of all indecent or obscene articles, prints, paintings, lithographs, engravings, images, figures, daguerreotypes, photographs, and transparencies, is prohibited." I NOTE FROM BRIGHTLY's Digest.

:-“This section was not designed to levy duties, but to check fraudulent evasions, or prevent doubts in the execution of the revenue laws; and it is not repealed by the act of 1846. (Stewart vs. Maxwell, 16 How. 150.) Its effect is not to impose a duty on an article not provided for in the act of 1846, or a different duty from that act; but it simply gives a rule of construction, to determine under what schedule in the act of 1846 a given article shall be ranged for the purpose of charging duty. (Marlot vs. Lawrence, 1 Blatch. 608.) It applies, however, only in cases where an article has not been specially provided for in the act of 1846. (Lottimer vs. Lawrence, ibid. 613.) But an article not enumerated by name in the act of 1846, does not come under the section of that act which provides for non-enumerated articles, provided it so resembles some enumerated article in quality, material, or use as to be governed by this section of the act of 1842. (Ross vs. Peaslee, 2 Curt. C. C. 499.”)

These numbers refer to paragraphs of corresponding numbers.

ACT OF MARCH 29, 1848. Stat. at Large, CHAP. XXIV. - An Act to remit the Duties on Books, Maps, and Charts imported for Vol. IX. p. 217.

the Use of the Library of Congress.* 3. (That the Secretary of the Treasury be, and he hereby is, directed to remit all duties upon such books, maps, and charts as have been during the present year, or hereafter may be, imported into the United States by authority of the Joint Library Committee of Congress, for the use of the library of Congress : Provided, That if, in any case, a contract shall have been made with any

bookseller, importer, or other person, for books, maps, or charts, in which contract the bookseller, importer, or other person aforesaid, shall have paid the duty or included the duty in said contract, in such case the duty shall not be remitted.] (204.)

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ACT OF March 2, 1861. Stat. at Large, CHAP. LXVIII. - An Act to provide for the Payment of outstanding Treasury Notes, Vol. XII. p. 178. to authorize a Loan, to regulate and fix the Duties on Imports, and for other Purposes. 12 Stat. p. 179. [Sections 1, 2, 3, and 4 have no relation to duties on imports.]

Sec. 5. From and after the first day of April, anno Domini eighteen hundred and sixty-one, in lieu of the duties heretofore imposed by law on the articles hereinafter mentioned, and on such as may now be exempt from duty, there shall be levied, collected, and paid on the goods, wares, and merchandise, herein enumerated and provided for, imported from foreign countries, the following duties and rates of duty, that is to say:

[Duties on all articles under sections 5 and 6 were superseded by

later statutes. 12 Stat. p. 180. Sec. 7. From and after the day and year aforesaid there shall be

levied, collected, and paid, on the importation of the articles herein

after mentioned, the following duties, that is to say: 4. First: On

boiler plate iron, twenty dollars per ton; (304, 521.) On iron wire drawn and finished,

over or finer than number twenty-five wire gauge, two dollars per one hundred pounds, and in addition fifteen per centum ad valorem; (305, 521.) Sixth: On mill, pit, and drag saws

over nine inches wide, twenty cents per lineal foot; (555.) 12 Stat. p. 182. Sec. 8. From and after the day and year aforesaid there shall be

levied, collected, and paid, on the importation of the articles herein

after mentioned, the following duties, that is to say: 5. Second : On copper,

when old and fit only to be remanufactured, one cent and a half per pound. 12 Stat. p. 182. Sec. 9. From and after the day and year aforesaid there shall be

levied, collected, and paid, on the importation of the articles herein

after mentioned, the following duties, that is to say: 6. First : On

oxide of zinc, dry or ground in oil, one cent and a half per pound; (397.) On

nitrate of lead and chromate of potash, three cents per pound. 7. On

chromic acid and salts of iodine, fifteen per centum ad valorem.

8. Umber, fifty cents per one hundred pounds.

9. Linseed, flaxseed, hempseed, and rapeseed oil, twenty cents per gallon; (394.)

10. Copperas, green vitriol, or sulphate of iron, twenty-five cents per one hundred pounds ; (393.)

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11. Tallow, one cent per pound. 12 Stat. p. 183. Sec. 10. From and after the day and year aforesaid there shall be

* This act is no longer in force; but is inserted here to explain paragraph 204, which was evidently ia. tended to be a copy of this.

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levied, collected, and paid, on the importation of the articles herein- 12 Stat. p. 188.

after mentioned. the following duties, that is to say: 12. First : Da

mackerel, two dollars per barrel ; on herriogs, pickled or salted, one dollar per barrel ; on pickled salmon, three dollars per barrel ; on all other fish pickled, in barrels, one dollar and fifty cents per barrel ; on all other (7096.) foreign caught fish imported otherwise than in barrels or half-barrels, or whether fresh, smoked, or dried, salted or pickled, not otherwise provided for, fifty cents per one hundred pounds.

13. Second : On beef and pork, (7096.,) one cent per pound ; on hams and bacon, two cents per pound; on cheese, four cents per pound; on wheat, twenty cents per bushel ; on butter, four cents per pound; on lard, two cents per pound; on rye and barley, fifteen cents per bushel ; on Indian corn or maize, ten cents per bushel ; on oats, ten cents per bushel;

on flaxseed or linseed, sixteen cents per bushel of fifty-two pounds.

Sec. 13. From and after the day and year aforesaid there shall 12 Stat. p. 184. be levied, collected, and paid on the importation of the articles here

inafter mentioned the following duties, that is to say: 14. [Second: On

woollen and worsted yarns, or yarns for carpets, valued under fifty cents per pound, * * exceeding number fourteen, thirty per centum ad valorem.] (424, 579, 721.)

Sec. 14. From and after the day and year aforesaid, there shall 12 Stat. p. 186. be levied, collected, and paid on the importation of the articles here

inafter mentioned, the following duties, that is to say: 15. Second : On (spool] and other thread of cotton, thirty per centum ad valorem ; (426, 704.) Third : On

all manufactures composed wholly of cotton, bleached, unbleached, printed, painted, or dyed, not otherwise provided for, thirty per centum ad valorem ; (426, 588, 702, 703.) Fourth : On all

cot-bottoms, drills, coatings, brown Hollands, blay linens, damasks,

being of the value of thirty cents and under per square yard, twenty-five per centum ad valorem ; valued above thirty cents per square yard, thirty per centum ad valorem. (427, 589.)

Sec. 15. From and after the day and year aforesaid there shall 12 Stat. p. 188. be levied, collected, and paid on the importation of the articles here

inafter mentioned, the following duties, that is to say: 16. First: On * jute, Sisal grass, sun hemp, (288, 289,) coir, and other vegetable substances not enumerated, used for cordage, ten dollars per ton, (428 ;) on jute butts five dollars per ton, (429 ;) on codilla, or tow of hemp, ten dollars per ton;

on unmanufactured flax, fifteen dollars per ton ; on tow of fax, five dollars per ton.

Sec. 18. From and after the day and year aforesaid there shall 12 Stat. p. 187. be levied, collected, and paid on the importation of the articles here

inafter mentioned the following duties, that is to say: 17. On

watches* (659) and parts of watches, and watch materials, and unfinished parts of tches, fifteen per centum ad valorem. (498.)

Sec. 19. From and after the day and year aforesaid there shall 12 Stat. p. 187. be levied, collected, and paid a duty of TEN PER CENTUM on the importation of the articles hereinafter mentioned and embraced in this

section, that is to say: 18. Acids, nitric, yellow, and white,

and all other acids of every description used for medicinal purposes or in the fine arts, not otherwise provided for ; (310, 358, 652.)

19. Sal ammonia and muriate of ammonia; (359.) Assafætida; (363.) 20. Bamboos ;

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* Other than gold and silver, for which see paragraph 659.

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