§95. Repealed. Pub. L. 87-826, § 3, Oct. 15, 1962, 76 Stat. 953 Section, acts Apr. 29, 1902, ch. 637, 32 Stat. 172; Feb. 14, 1903, ch. 552, § 10, 32 Stat. 829; Mar. 4, 1913, ch. 141, § 1, 37 Stat. 736; May 17, 1932, ch. 190, 47 Stat. 158; Proc. No. 2695, eff. July 4, 1946, 11 F.R. 7517, 60 Stat. 1352; 1946 Reorg. Plan No. 3, §§ 101-104, eff. July 16, 1946, 11 F.R. 7875, 60 Stat. 1097; Apr. 7, 1948, ch. 177, 62 Stat. 161, related to manifests in insular trade. See section 301 et seq. of Title 13, Census. EFFECTIVE DATE OF REPEAL Repeal of section effective 180 days after Oct. 15, 1962, see section 4 of Pub. L. 87-826, set out as an Effective Date note under section 301 of Title 13, Census. Title 5, Government Organization and Employees. All functions of the offices eliminated were already vested in the Secretary of the Treasury by Reorg. Plan No. 26 of 1950, eff. July 31, 1950, 15 F.R. 4935, 64 Stat. 1280, set out in the Appendix to Title 5. § 98. Conveyance of bullion, coin, notes, or bonds for United States All vessels belonging to citizens of the United States, and bound from any port in the United States to any other port therein, or to any foreign port, or from any foreign port to any port in the United States, shall, before clearance, receive on board all such bullion, coin, United States notes and bonds and other securities, as the Government of the United States or any department thereof, or any minister, consul, vice consul, or other agent of the United States abroad, shall offer, and shall securely convey and promptly deliver the same to the proper authorities or consignees, on arriving at the port of destination; and shall receive for such service such reasonable compensation as may be allowed to other carriers in the ordinary transactions of business. (R.S. § 4204; Apr. 5, 1906, ch. 1366, § 3, 34 Stat. 100.) CODIFICATION R.S. § 4204 derived from act July 4, 1864, ch. 249, § 10, 13 Stat. 392. In text, the words "or commercial" following "vice consul," were omitted in view of the abolition of the grade of commercial agent by act Apr. 5, 1906. § 99. Repealed. Dec. 16, 1930, ch. 14, § 1, 46 Stat. 1029 Section, R.S. § 4205, related to the clearance of vessels laden in whole or in part with live-oak timber. § 100. Payment of fees on vessels outward bound Previous to a clearance being granted to any vessel, outward bound, the legal fees which shall have accrued on such vessel shall be paid at the offices where such fees are respectively payable; and receipts for the same shall be produced to the collector or other officer whose duty it may be to grant clearances, before a clearance is granted. (R.S. § 4206.) CODIFICATION R.S. § 4206 derived from acts Mar. 3, 1797, ch. 9, § 5, 1 Stat. 503; Mar. 2, 1799, ch. 22, § 93, 1 Stat. 699. TRANSFER OF FUNCTIONS All offices of collector of customs, comptroller of customs, surveyor of customs, and appraiser of merchandise in the Bureau of Customs of the Department of the Treasury to which appointments were required to be made by the President with the advice and consent of the Senate were ordered abolished with such offices to be terminated not later than December 31, 1966, by Reorg. Plan No. 1 of 1965, eff. May 25, 1965, 30 F.R. 7035, 79 Stat. 1317, set out in the Appendix to Title 5, Government Organization and Employees. All functions of the offices eliminated were already vested in the Secretary of the Treasury by Reorg. Plan No. 26 of 1950, eff. July 31, 1950, 15 F.R. 4935, 64 Stat. 1280, set out in the Appendix to Title 5. CROSS REFERENCES Certain fees for certain services to vessels abolished, see section 331 of this title. § 101. Statement of consular services performed without fee filed It shall be the duty of all masters of vessels for whom any official services shall be performed by any consular officer, without the payment of a fee, to require a written statement of such services from such consular officer, and, after certifying as to whether such statement is correct, to furnish it to the collector of the district in which such vessels shall first arrive on their return to the United States; and if any such master of a vessel shall fail to furnish such statement, he shall be liable to a fine of not exceeding $50, unless such master shall state under oath that no such statement was furnished him by said consular officer. And it shall be the duty of every collector to forward to the Secretary of the Treasury all such statements as shall have been furnished to him, and also a statement of all certified invoices which shall have come to his office, giving the dates of the certificates, and the names of the persons for whom and of the consular officer by whom the same were certified. (R.S. § 4213; June 26, 1884, ch. 121, § 13, 23 Stat. 56.) CODIFICATION R.S. § 4213 derived from act Aug. 18, 1856, ch. 127, § 18, 11 Stat. 59. Act June 26, 1884, amended R.S. § 4213 by substituting "Secretary of the Treasury" for "Comptroller General". TRANSFER OF FUNCTIONS All offices of collector of customs, comptroller of customs, surveyor of customs, and appraiser of merchandise in the Bureau of Customs of the Department of the Treasury to which appointments were required to be made by the President with the advice and consent of the Senate were ordered abolished with such offices to be terminated not later than December 31, 1966, by Reorg. Plan No. 1 of 1965, eff. May 25, 1965, 30 F.R. 7035, 79 Stat. 1317, set out in the Appendix to Title 5, Government Organization and Employees. All functions of the offices eliminated were already vested in the Secretary of the Treasury by Reorg. Plan No. 26 of 1950, eff. July 31, 1950, 15 F.R. 4935, 64 Stat. 1280, set out in the Appendix to Title 5. CROSS REFERENCES Fees for services to American vessels or seamen prohibited, see section 4206 of Title 22, Foreign Relations and Intercourse. § 102. Steamboats on Lake Champlain The master or person having charge or command of any steamboat on Lake Champlain, when going from the United States into the Province of Quebec, may deliver a manifest of the cargo on board, and take a clearance from the collector of the district through which any such boat shall last pass, when leaving the United States, without regard to the place from which any such boat shall have commenced her voyage, or where her cargo shall have been taken on board. (R.S. § 4208.) CODIFICATION R.S. § 4208 derived from acts Mar. 3, 1817, ch. 109, § 3, 3 Stat. 396; May 6, 1822, ch. 56, § 4, 3 Stat. 681. TRANSFER OF FUNCTIONS All offices of collector of customs, comptroller of customs, surveyor of customs, and appraiser of merchandise in the Bureau of Customs of the Department of the Treasury to which appointments were required to be made by the President with the advice and consent of the Senate were ordered abolished with such offices to be terminated not later than December 31, 1966, by Reorg. Plan No. 1 of 1965, eff. May 25, 1965, 30 F.R. 7035, 79 Stat. 1317, set out in the Appendix to Title 5, Government Organization and Employees. All functions of the offices eliminated were already vested in the Secretary of the Treasury by Reorg. Plan No. 26 of 1950, eff. July 31, 1950, 15 F.R. 4935, 64 Stat. 1280, set out in the Appendix to Title 5. § 103. Repealed. Pub. L. 96-594, title I, § 127, Dec. 24, 1980, 94 Stat. 3459 Section, R.S. § 4214; Mar. 3, 1883, ch. 133, § 1, 22 Stat. 566; Jan. 16, 1895, ch. 24, § 4, 28 Stat. 625; Aug. 20, 1912, ch. 307, § 1, 37 Stat. 315; Mar. 4, 1913, ch. 141, § 1, 37 Stat. 736; 1946 Reorg. Plan No. 3, § 101, eff. July 16, 1946, 11 F.R. 7875, 60 Stat. 1097, set forth provisions respecting license, entry and clearance, and restrictions for pleasure yachts. EFFECTIVE DATE OF REPEAL Section repealed effective on the first day of the eighteenth month following December, 1980, see section 128 of Pub. L. 96-594, set out as an Effective Date note under section 65 of this title. § 104. Reciprocal exemption of foreign yachts from charges and tonnage taxes; licenses Whenever it shall be made to appear to the satisfaction of the President of the United States that yachts used and employed exclusively as pleasure vessels and belonging to any resident of the United States are allowed to arrive at and depart from any foreign port and to cruise in the waters of such port without entering or clearing at the customhouse thereof and without the payment of any charges for entering or clearing, dues, duty per ton, tonnage taxes or charges for cruising licenses, the Commissioner of Customs may authorize and direct the customs authorities at the various ports of entry of the United States to allow yachts from such foreign port used and employed exclusively as pleasure vessels to arrive at and depart from any port of the United States and to cruise in waters of the United States without the payment of any charges for entering or clearing, dues, duty per ton, or tonnage taxes, but the Commissioner of Customs may, in his discretion, direct that such foreign yachts shall be required to obtain licenses to cruise, in a form prescribed by him, before they shall be allowed under the provisions of this section to cruise in waters of the United States. Such licenses shall be issued without cost to such yachts and shall prescribe such limitations as to length of time, direction, and place of cruising and action, and such other particulars as the Commissioner of Customs may deem proper. (May 28, 1908, ch. 212, § 5, 35 Stat. 425; Aug. 5, 1909, ch. 6, § 37, 36 Stat. 112; Mar. 4, 1913, ch. 141, § 1, 37 Stat. 736; 1946 Reorg. Plan No. 3, §§ 101-104, eff. July 16, 1946, 11 F.R. 7875, 60 Stat. 1097; June 26, 1948, ch. 673, 62 Stat. 1051.) CODIFICATION This section was not amended or repealed by section 36 of the Payne-Aldrich Tariff Act of Aug. 5, 1909, ch. 6, 36 Stat. 111, relating to tonnage duties, but so much of it as related to yachts built outside the United States and owned by citizens of the United States was repealed by section 37 of that act, which was itself repealed by the Underwood Tariff Act of Oct. 13, 1913, ch. 16, § IV, S, 38 Stat. 201. In text, the words "and subports" and "or subport" following "various ports" and "arrive at and depart from any port" respectively, were omitted. By subdivision II of the President's plan of reorganization of the Custom Service under the grant of authority contained in act Aug. 24, 1912, ch. 355, § 1, 37 Stat. 434, subports of entry not therein designated ports of entry were abolished and the use of the term "subport of entry" was discontinued. AMENDMENTS 1948-Act June 26, 1948, removed the discrimination against yachts which do not belong to "regularly organized yacht clubs". TRANSFER OF FUNCTIONS For transfer of functions of other officers, employees, and agencies of the Department of the Treasury, with certain exceptions, to the Secretary of the Treasury with power to delegate, see Reorg. Plan No. 26 of 1950, §§ 1, 2, eff. July 31, 1950, 15 F.R. 4935, 64 Stat. 1280, 1281, set out in the Appendix to Title 5, Government Organization and Employees. The Commissioner of Customs, referred to in this section, is an officer of the Treasury Department. "Commissioner of Customs" was substituted for "Secretary of Commerce" on authority of Reorg. Plan No. 3 of 1946, §§ 101-104, set out as a note under section 1 of this title. Upon incorporation into the Code, the words "Secretary of Commerce" were substituted for "Secretary of Commerce and Labor" to conform to act Mar. 4, 1913. DELEGATION OF FUNCTIONS For delegation to the Secretary of the Treasury of authority vested in the President by this section, see Ex. Ord. No. 10289, eff. Sept. 17, 1951, 16 F.R. 9499, set out as a note under section 301 of Title 3, The President. ADMINISTRATIVE DELEGATION OF FUNCTIONS BY Administrative delegation of functions by Secretary of the Treasury, see note set out under section 1 of this title. CROSS REFERENCES Provisions relating to tonnage duties, see section 121 et seq. of this title. § 105. Repealed. Pub. L. 96-594, title I, § 127, Dec. 24, 1980, 94 Stat. 3459 Section, R.S. § 4217; Feb. 14, 1903, ch. 552, § 10, 32 Stat. 829; Mar. 4, 1913, ch. 141, § 1, 37 Stat. 736; 1946 Reorg. Plan No. 3, § 101, eff. July 16, 1946, 11 F.R. 7875, 60 Stat. 1097, related to commissions to yachts. EFFECTIVE DATE OF REPEAL Section repealed effective on the first day of the eighteenth month following December, 1980, see section 128 of Pub. L. 96-594, set out as an Effective Date note under section 65 of this title. § 111 § 106. Repealed. Sept. 1, 1954, ch. 1213, title V. § 501(c), 68 Stat. 1140 Section, R.S. § 4218; acts Aug. 20, 1912, ch. 307, § 1, 37 Stat. 315; Aug. 5, 1935, ch. 438. title III, § 311, 49 Stat. 528, related to entry of yachts on return from foreign countries and delivery of manifest of dutiable articles. See section 1441 of Title 19, Customs Duties. §§ 107 to 109. Repealed. Pub. L. 96-594, title I, § 127, Dec. 24, 1980, 94 Stat. 3459 Section 107, act Jan. 16, 1895, ch. 24, § 4, 28 Stat. 625, required licensed yacht to comply with statutory provisions. Section 108, acts Jan. 16, 1895, ch. 24, § 5, 28 Stat. 625; Feb. 14, 1903, ch. 552, § 10, 32 Stat. 829; Mar. 4, 1913, ch. 141, § 1, 37 Stat. 736; 1946 Reorg. Plan No. 3, § 101, eff. July 16, 1946, 11 F.R. 7875, 60 Stat. 1097, set forth penalties for failure of licensed yachts to comply with statutory provisions. Section 109, R.S. § 4215, related to signals for yachts. EFFECTIVE DATE OF REPEAL Sections repealed effective on the first day of the eighteenth month following December, 1980, see section 128 of Pub. L. 96-594, set out as an Effective Date note under section 65 of this title. § 110. Entry of ferryboats Vessels used exclusively as ferryboats carrying passengers, baggage, and merchandise, shall not be required to enter and clear, nor shall the masters of such vessels be required to present manifests, or to pay entrance or clearance fees, or fees for receiving or certifying manifests, but they shall, upon arrival in the United States, be required to report such baggage and merchandise to the proper officer of the customs according to law. (R.S. § 2792.) CODIFICATION R.S. § 2792 derived from act June 4, 1872, ch. 280, 17 Stat. 214. The provisions contained in this section are also classified, in part, to section 289 of Title 19, Customs Duties. Act May 28, 1908, ch. 212, § 1, 35 Stat. 424 added a provision to R.S. § 2792 which is classified to sections 112 and 124 of this title, and section 289 of Title 19. CROSS REFERENCES Provisions similar to those of this section so far as it relates to entries, and provisions requiring a report of baggage and merchandise to the collector within 24 hours after arrival, see section 1441 of Title 19, Customs Duties. § 111. Vessels in foreign and coasting trade on northern, northeastern, and northwestern frontiers Enrolled or licensed vessels engaged in the foreign and coasting trade on the northern, northeastern, and northwestern frontiers of the United States, departing from or arriving at a port in one district to or from a port in another district, and also touching at intermediate foreign ports, shall not thereby become liable to the payment of entry and clearance fees, as if from or to foreign ports; but such vessel shall, notwithstanding, be required to enter and clear; except that when such vessels are on such voyages on the Great Lakes and touch at foreign ports for the purpose of taking on bunker fuel only, they may be exempted from entering and clearing under such rules and regulations as the Commissioner of Customs may prescribe, notwithstanding any other provisions of law: Provided, That this exception shall not apply to such vessels if, while at such foreign port, they land or take on board any passengers, or any merchandise other than bunker fuel, receive orders, discharge any seamen by mutual consent, or engage any seamen to replace those discharged by mutual consent, or transact any other business save that of taking on bunker fuel. (R.S. § 2793; Sept. 25, 1941, ch. 423, 55 Stat. 733; 1946 Reorg. Plan No. 3, §§ 101-104, eff. July 16, 1946, 11 F.R. 7875, 60 Stat. 1097.) CODIFICATION R.S. § 2793 derived from Res. Feb. 10, 1871, No. 27, § 2, 16 Stat. 595. Provisions of this section are also classified to section 288 of Title 19, Customs Duties. Provision of R.S. § 2793 respecting tonnage duties is classified to section 123 of this title. CROSS REFERENCES Vessels not required to make entry, see section 1441 of Title 19, Customs Duties. § 113. Vessels making daily trips on interior waters In cases of vessels making regular daily trips between any port of the United States and any port in the Dominion of Canada, wholly upon interior waters not navigable to the ocean, no clearance fees shall be charged against such vessel by the officers of the United States, except upon the first clearing of such vessel in each year. (R.S. § 4221.) CODIFICATION R.S. § 4221 derived from act Mar. 3, 1869, ch. 125, § 3, 15 Stat. 322. Provision of R.S. § 4221 respecting tonnage duties is classified to section 125 of this title. CHAPTER 4-TONNAGE DUTIES TRANSFER OF FUNCTIONS Sec. Vessels in foreign and coasting trade on northern, northeastern, and northwestern frontiers. 124. Passenger vessels trading between ports of 125. 126. Vessels making daily trips on interior waters. 127. 128. 129. 130. Omitted. Light money. Exemption of unregistered vessels owned by citizens. Omitted. For transfer of functions of other officers, employees, and agencies of the Department of the Treasury, with certain exceptions, to the Secretary of the Treasury with power to delegate, see Reorg. Plan No. 26 of 1950, §§ 1, 2, eff. July 31, 1950, 15 F.R. 4935, 64 Stat. 1280, 1281, set out in the Appendix to Title 5, Government Organization and Employees. The Commissioner of Customs, referred to in this section, is an officer of the Treasury Department. "Commissioner of Customs" was substituted for "Secretary of Commerce" on authority of Reorg. Plan No. 3 of 1946, §§ 101-104, set out as a note under section 1 of this title. ADMINISTRATIVE DELEGATION OF FUNCTIONS BY Administrative delegation of functions by Secretary of the Treasury, see note set out under section 1 of this title. CROSS REFERENCES Vessels not required to make entry, see section 1441 of Title 19, Customs Duties. § 112. Passenger vessels trading between ports of United States and foreign ports Any passenger vessel engaged triweekly or oftener in trade between ports of the United States and foreign ports shall be exempt from entrance and clearance fees while such service triweekly or oftener is maintained. (R.S. § 2792; May 28, 1908, ch. 212, § 1, 35 Stat. 424.) CODIFICATION R.S. § 2792 derived from act June 4, 1872, ch. 280, 17 Stat. 214. Provisions of R.S. § 2792 as originally enacted are classified to section 110 of this title and, in part, to section 289 of Title 19, Customs Duties. The provision of this section which was added to R.S. § 2792 by act May 28, 1908, is also classified, in part, to section 124 of this title and section 289 of Title 19. Vessels not entering by sea. Hospital ships in time of war. Designation by President of hospital ships exempted. Rights under treaties preserved. § 121. Amount of tonnage duties Upon vessels which shall be entered in the United States from any foreign port or place there shall be paid duties as follows: On vessels built within the United States but belonging wholly or in part to subjects of foreign powers, at the rate of thirty cents per ton; on other vessels not of the United States, at the rate of fifty cents per ton, and any vessel any officer of which shall not be a citizen of the United States shall pay a tax of fifty cents per ton. A tonnage duty of 2 cents per ton, not to exceed in the aggregate 10 cents per ton in any one year, is imposed at each entry on all vessels which shall be entered in any port of the United States from any foreign port or place in North America, Central America, the West India Islands, the Bahama Islands, the Bermuda Islands, or the coast of South America bordering on the Caribbean Sea, or Newfoundland, and a duty of 6 cents per ton, not to exceed 30 cents per ton per annum, is imposed at each entry on all vessels which shall be entered in any port of the United States from any other foreign port, not, however, to include vessels in distress or not engaged in trade. Upon every vessel not of the United States, which shall be entered in one district from another district, having on board goods, wares, or merchandise taken in one district to be delivered in another district, duties shall be paid at the rate of 50 cents per ton: Provided, That no such duty shall be required where a vessel owned by citizens of the United States, but not a vessel of the United States, after entering an American port, shall, before leaving the same, be registered as a vessel of the United States. On all foreign vessels which shall be entered in the United States from any foreign port or place, to and with which vessels of the United States are not ordinarily permitted to enter and trade, there shall be paid a duty at the rate of $2 per ton; and none of the duties on tonnage above mentioned shall be levied on the vessels of any foreign nation if the President of the United States shall be satisfied that the discriminating or countervailing duties of such foreign nations, so far as they operate to the disadvantage of the United States, have been abolished. Any rights or privileges acquired by any foreign nation under the laws and treaties of the United States relative to the duty of tonnage on vessels shall not be impaired; and any vessel any officer of which shall not be a citizen of the United States shall pay a tax of 50 cents per ton. (R.S. §4219; Feb. 27, 1877, ch. 69, § 1, 19 Stat. 250; June 26, 1884, ch. 121, § 14, 23 Stat. 57; Apr. 4, 1888, ch. 61, § 1, 25 Stat. 80; Aug. 5, 1909, ch. 6, § 36, 36 Stat. 111; Mar. 4, 1915, ch. 171, § 1, 38 Stat. 1193.) CODIFICATION R.S. § 4219 derived from acts July 20, 1790, ch. 30, § 1, 1 Stat. 135; Apr. 27, 1816, ch. 107, § 6, 3 Stat. 314; Jan. 14, 1817, ch. 3, § 1, 3 Stat. 344; Mar. 1, 1817, ch. 31, § 6, 3 Stat. 352; Mar. 3, 1817, ch. 50, 3 Stat. 369; May 31, 1830, ch. 219, § 1, 4 Stat. 425; July 14, 1862, ch. 163, 15, 12 Stat. 558; June 28, 1864, ch. 170, 13 Stat. 201; Mar. 3, 1865, ch. 80, § 4, 13 Stat. 493. The first and third paragraphs of this section, with the exception of the proviso in the third paragraph, are from R.S. § 4219. A portion of that section omitted here provided that, in addition to the tonnage duty thereby imposed there should be paid a tax, at the rate of thirty cents per ton, on vessels entered at any custom house from any foreign port or place. It was probably omitted as superseded and repealed by act June 26, 1884, as amended by acts June 19, 1886, ch. 421, § 11, 24 Stat. 81; Apr. 4, 1888, and Aug. 5, 1909. Another portion of the original text, concerning the impairment of rights and privileges of foreign nations under laws and treaties was probably omitted as sufficiently covered by the similar provision near the end of the section. The second paragraph of this section is from act Aug. 5, 1909, § 36. Portions of that paragraph omitted here, fixed the time of its taking effect, repealed R.S. $4232, act June 19, 1886, ch. 421, §§ 11 and 12, 24 Stat. 81, and so much of R.S. § 4219 as conflicted therewith, and provided that it should not be construed to amend or repeal R.S. § 2792, as amended, act May 28, 1908, ch. 212, §5, 35 Stat. 425, or R.S. § 2793. That paragraph was expressly excepted from repeal by Underwood Tariff Act Oct. 13, 1913, ch. 16, § IV, S, 38 Stat. 201. The proviso in the third paragraph of this section is based on act Mar. 4, 1915. Other provisions of that act are classified to section 128 of this title, and sections 128 and 131 of Title 19, Customs Duties. So much of act June 19, 1886, ch. 421, § 11, 24 Stat. 81, as exempted any yacht built outside the United States, and owned, chartered or used by a citizen of the United States, from the payment of tonnage taxes, was repealed by act Feb. 5, 1897, ch. 167. § 2, 29 Stat. 511. Act June 19, 1886, having been repealed as above stated section 2 of act Feb. 5, 1897, ch. 167, is no longer operative. Section 12 of act June 19, 1886, which was repealed by the Payne-Aldrich Tariff Act of Aug. 5, 1909, § 36, directed the President to cause the Governments of foreign countries, which, at any of their ports, imposed on American vessels a tonnage tax or light house dues, etc., to be informed of the provisions of section 11, and invited to co-operate with the Government of the United States in abolishing light house dues, etc. R.S. § 4223, provided that the tonnage duty imposed on all vessels engaged in foreign commerce should be levied but once within a year, and that when paid no further tonnage tax should be collected within one year from the date of such payment, not being applicable, however, to foreign vessels entered in the United States from any foreign port, to and with which vessels of the United States were not ordinarily permitted to enter and trade. R.S. § 4224, provided that vessels paying tonnage duties once a year should pay them at their first clearance from or entry at, according to priority, a custom house in the United States in each calendar year, but that it should not prevent customs officers from collecting such tonnage duty at the entry of vessels at their respective custom houses during the calendar year if the same had not previously been paid for such year. Both these sections were repealed by act June 26, 1884, as amended by act June 19, 1886, ch. 421, § 11, 24 Stat. 81. Act June 19, 1878, ch. 318, 20 Stat. 171, amended R.S. § 2931, by providing that it should not apply to cases of the payment of tonnage tax on vessels where the Secretary of the Treasury and the Attorney General were satisfied that the exaction of the tax was in contravention of treaty provisions. R.S. § 2931, which provided for an appeal to the Secretary of the Treasury from the decision of the collector of customs as to the rate and amount of tonnage duties, etc., was repealed by act June 10, 1890, ch. 407, § 29, 26 Stat. 141. Act June 19, 1878, further provided that the Secretary of the Treasury might draw his warrant for the refund of taxes so illegally exacted, as provided for by R.S. § 3012. R.S. § 3012%, was also repealed by act June 10, 1890, § 29. By the repeal of R.S. §§ 2931, 3012%, act June 19, 1878, ch. 318, became inoperative. Act Feb. 10, 1900, ch. 15, § 2, 31 Stat. 27, authorized the Secretary of the Treasury to refund tonnage taxes and light dues imposed on vessels owned by citizens of Cuba entering ports of the United States since Apr. 11, 1899, which had been in excess of the taxes prescribed by act June 19, 1886, ch. 421, § 11, 24 Stat. 81. It was doubtless omitted from the code as executed. R.S. § 4232, repealed by the same section, provided that mail steamships employed in the mail-service between the United States and Brazil, should be exempt from all port charges and customs dues at the port of departure and arrival in the United States, if and so long as a similar immunity from port charges and custom-house charges was granted by the government of Brazil. Section 37 of act Aug. 5, 1909, which provided for a tonnage tax on foreign built yachts, pleasure boats or vessels, not used or intended to be used for trade, owned, or chartered for more than six months by citizens of the United States, or, in lieu thereof, an ad valorem duty, and entitled such yachts, etc., upon payment thereof to all the privileges, subjected them to all the requirements prescribed by R.S. §§ 4214, 4215, 4217, 4218, and acts amendatory thereof, in the same manner as if they had been built in the United States, |