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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 six cents per ton, not to exceed thirty cents per ton per annum, is hereby 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.

This section shall not be construed to amend or repeal section twentyseven hundred and ninety-two of the Revised Statutes as amended by section one of chapter two hundred and twelve of the laws of nineteen hundred and eight, approved May twenty-eighth, nineteen hundred and eight, or section five of the said chapter two hundred and twelve of the laws of nineteen hundred and eight, or section twentyseven hundred and ninety-three of the Revised Statutes.

Section forty-two hundred and thirty-two of the Revised Statutes, and sections eleven and twelve of chapter four hundred and twentyone of the laws of eighteen hundred and eighty-six, approved June nineteenth, eighteen hundred and eighty-six, and so much of section forty-two hundred and nineteen of the Revised Statutes as conflicts with this section, are hereby repealed. (36 Stat. 111.)

This section was part of the Payne-Aldrich Tariff Act of Aug. 5, 1909, c. 6, cited above.

This section was excepted from the repeal of sections 1-42 of said act by the Underwood Tariff Act of Oct. 13, 1913, c. 16, § 14, S, ante, $ 5316.

R, S. $ 2792, as amended by Act May 28, 1908, c. 212, § 1, mentioned in this section as not amended or repealed thereby, is set forth ante, $ 5489.

R. S. $ 2793, also mentioned in this section as not amended or repealed thereby, is set forth ante, & 5490.

Act May 28, 1908, c. 212, § 5, also mentioned in this section as not amended or repealed thereby, is set forth ante, $ 7808.

R. S. § 4232, repealed by this section, provided that mail steamships employed in the mail-service between the United States and Brazil, should be exempt from all port charges and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.

Act June 19, 1886, c. 421, § 11, repealed by this section, amended Act June 26, 1884, c. 121, § 14, and prescribed the amount of tonnage duties to be imposed, etc. Said section 11 is therefore omitted, with the act which it amended,

Act June 19, 1886, c. 421, § 12, repealed by this section, directed the President to cause the governments of foreign countries which imposed on American vessels a tonnage tax or light-house dues, etc., to be invited to co-operate with the United States in abolishing all light-house dues, etc. Said section 12 is omitted, as temporary merely.

R. S. & 4219, so much of which as conflicted with this section was repealed thereby, is set forth post, $ 7812.

A further provision of this section that it should take effect 60 days after approval of the act, is omitted, as temporary.

Section 37 of said act Aug. 5, 1909, c. 6, 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. $8 4214, 4215, 4217, 4218, and acts amendatory thereof, in the same manner as if they had been built in the United States, subjected such yachts, etc., to tonnage duty and light money only in the same manner as if they had been built in the United States, repealed so much of Act May 28, 1908, c. 212, § 5, as related to yachts built i outside the United States and owned by citizens of the United States, and provided that the section should not apply to foreign built vessels admitted to American registry, was repealed by the Underwood Tariff Act of Oct. 13, 1913, C. 16, § IV, S, ante, 8 5316.

Such foreign-built yachts, pleasure boats, or vessels not used or intended to be used for trade, admitted to American registry pursuant to the amendment of R. S. & 4132 by section 5 of the Panama Canal Act of Aug. 24, 1912, c. 390, which is incorporated in said R. S. § 4132, as set forth ante, § 7709, were not to be exempt from the ad valorem duty provided in said section 37 of the Payne-Aldrich Tariff Act of Aug. 5, 1909, c. 61, by a proviso included in said amendment of R. S. § 4132, ante, § 7709.

Vessels entering otherwise than by sea from a foreign port at which tonnage or light-house dues, etc., are not imposed on vessels of the United States, were exempted from the tonnage duty of two cents per ton, by Act March 8, 1910, c. 86, post, $ 7814.

Certain vessels were exempted from tonnage duties and other taxes by R. S. 88 4220–4227, post, $$ 7815–7824, Act March 8, 1910, c. 86, post, $ 7814. and Act March 24, 1908, c. 96, post, $8 7823, 7824.

Vessels owned by citizens of Cuba and documented as such by officers of the United States were to be entitled in the ports of the United States to the rights and privileges of vessels of the most favored nation, and they and their cargoes were to be subject to no higher charges in ports of the United States than are imposed on the vessels and cargoes of the most favored nations in the same trade, by Feb. 10, 1900, c. 15, § 1, post, $ 7821. By section 2 of said Act Feb. 10, 1900, c. 15, also, post, $ 7822, the Secretary of the Treasury was authorized to refund tonnage taxes and light dues imposed on such vessels since April 11, 1899, which were in excess of the tonnage taxes prescribed by said Act June 19, 1886, c. 421, § 11.

See notes to R. S. § 4219, post, $ 7812. § 7812. (R. S. § 4219, as amended, Act Feb. 27, 1877, c. 69, § 1, Act

June 26, 1884, c. 121, § 14, Act June 19, 1886, c. 421, § 11, Act
April 4, 1888, c. 61, § 1, and Act Aug. 5, 1909, c. 6, § 36.)

Amount of tonnage duties. 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 fifty cents per ton. Nothing in this section shall be deemed in any wise to impair any rights or privileges which have been or may be acquired by any foreign nation under the laws and treaties of the United States relative to the duty of tonnage on vessels. 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 two dollars 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. In addition to the tonnage-duty above imposed, there shall be paid a tax, at the rate of thirty cents per ton, on vessels which shall be entered at any custom-house within the United States from any foreign port or place; and 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 fifty cents per ton.

Act July 20, 1790, c. 30, § 1, 1 Stat. 135. Act April 27, 1816, c. 107, § 6, 3 Stat. 314. Act Jan. 14, 1817, c. 3, § 1, 3 Stat. 344. Act March 1, 1817, c. 31, § 6, 3 Stat. 352. Act March 3, 1817, c. 50, 3 Stat. 369. Act May 31, 1830, c. 219, § 1, 4 Stat. 425. Act July 14, 1862, c. 163, § 15, 12 Stat. 558. Act June 28, 1864, c. 170, 13 Stat. 201. Act March 3, 1865, c. 80, S4, 13 Stat. 493. Act Feb. 27, 1877, c. 69, § 1, 19 Stat. 250. Act June 26, 1884, c. 121, § 14, 23 Stat. 57. Act June 19, 1886, c. 421, § 11, 24 Stat. 81. Act April 4, 1888, c. 61, § 1, 25 Stat. 80. Act Aug. 5, 1909, c. 6, § 36, 36 Stat. 111. This section, as enacted in the Revised Statutes, was as follows:

'Upon vessels which shall be entered at any custom-house in the United States, from any foreign port or place, there shall be paid the respective duties, following: On vessels of the United States, thirty cents a ton; on vessels built within the United States, but belonging wholly or in part to subjects of foreign powers, sixty cents per ton; on foreign vessels entered in the United States from any foreign port to and with which vessels of the United States are not ordinarily permitted to enter and trade, two dollars and thirty cents per ton; on other vessels, thirty cents per ton: Provided, That the President of the United States shall be satisfied that the discriminating or countervailing duties of any foreign nation to which such vessels belong, so far as they operate to the disadvantage of the United States, have been abolished; otherwise, eighty cents per ton: And provided, That nothing in this section shall impair any rights or privileges which have been or may be acquired by any foreign nation, under the laws and treaties of the United States, relative to the duty of tonnage on vessels."

It was amended by Act Feb. 27, 1877, c. 69, § 1, cited above, by substituting therefor the following:

"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. Upon every vessel not of the United States, which shall be entered in one district from another district, having on board goods, wares, or mercbandise taken in one district to be delivered in another district, duties shall be paid at the rate of fifty cents per ton. Nothing in this section shall be deemed in any wise to impair any rights or privileges which have been or may be acquired by any foreign nation under the laws and treaties of the United States relative to the duty of tonnage on vessels. 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 two dollars 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. In addition to the tonnage-duty above imposed, there shall be paid a tax, at the rate of thirty cents per ton, on vessels which shall be entered at any custom house withia the United States from any foreign port or place; and any rights or privileges acquired by any foreign nation under the laws and treaties of the United States relative to the duty of tonpage 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 fifty cents per ton."

Section 14 of the Shipping Act of June 26, 1884, c. 121, cited above, repealing so much of this section as conflicted therewith, provided as follows:

"That in lieu of the tax on tonnage of thirty cents per ton per annum heretofore imposed by law, a duty of three cents per ton, not to exceed in the aggregate fifteen cents per ton in any one year, is hereby 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 Sandwich Islands, or Newfoundland; and a duty of six cents per ton not to exceed thirty cents per ton per annum, is hereby imposed at each entry upon all vessels which shall be entered in the United States from any other foreign ports: Provided, That the President of the United States shall suspend the collection of so mucb of the duty herein imposed, on vessels entered from any port in the Dominion of Canada, Newfoundland, the Bahama Islands, the Bermuda Islands, the West India Islands, Mexico and Central America down to and including Aspinwall and Panama, as may be in excess of the tonnage and light-house dues, or other equivalent tax or taxes, imposed on American vessels by the government of the foreign country in which such port is situated and shall upon the passage of this act, and from time to time thereafter as often as it may become necessary by reason of changes in the laws of the foreign countries above mentioned, indicate by proclamation the ports to which such suspension shall apply, and the rate or rates of tonnage duty if any to be collected under such suspension. And provided further, That all vessels which shall have paid the tonnage tax imposed by section forty-two hundred and nineteen of the Revised Statutes for the current year, shall not be liable to the tax herein levied until the expiration of the certificate of last payment of the said tax. And sections forty-two hundred and twenty-three and forty-two hundred and twenty-four and so much of section forty-two hundred and nineteen of the Revised Statutes as conflicts with this section are hereby repealed.”

And said section 14 of the Shipping Act of 1884, was amended by section 11 of the Shipping Act of June 19, 1886, c. 421, cited above, also repealing 80 much of R. S. § 4219, as conflicted therewith, to read as follows:

"That in lieu of the tax on tonnage of thirty cents per ton per annum imposed prior to July first, eighteen hundred and eighty-four, a duty of three cents per ton, not to exceed in the aggregate fifteen cents per ton in any one year, is hereby 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 the Sandwich Islands, or Newfoundland; and a duty of six cents per ton, not to exceed thirty cents per ton per annum, is hereby imposed at each entry upon all vessels which shall be entered in the United States from any other foreign ports, not, however, to include vessels in distress or not engaged in trade: Provided, That the President of the United States shall suspend the collection of so much of the duty herein imposed, on vessels entered from any foreign port, as may be in excess of the tonnage and light-house dues, or other equivalent tax or taxes, imposed in said port on American vessels by the Government of the foreign country in which such port is situated, and shall, upon the passage of this act, and from time to time thereafter as often as it may become necessary by reason of changes in the laws of the foreign countries above mentioned, indicate by proclamation the ports, to which such suspension shall apply, and the rate or rates of tonnage-duty, if any, to be collected under such suspension: Provided, further, That such proclamation shall exclude from the benefits of the suspension herein authorized the vessels of any foreign country in whose ports the fees or dues of any kind or nature imposed on vessels of the United States, or the import or export auties on their cargoes, are in excess of the fees, dues, or duties imposed on the vessels of the country in which such port is situated, or on the cargoes of such vessels; and sections forty-two hundred and twenty-three and forty-two hundred and twenty-four, and so much of section forty-two hundred and nineteen of the Revised Statutes as conflicts with this section, are hereby repealed."

And said amendatory section 11 of the Shipping Act of 1886, last mentioned, was amended by Act April 4, 1888, c. 61, § 1, by striking out of the sixth and seventh lines of the subproviso the words “of the country in which such port is situated, or on the cargoes of such vessels," and substituting therefor the words "of such country, or on the cargoes of such vessels; but this pro

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viso shall not be held to be inconsistent with the special regulation by foreign countries of duties and other charges on their own vessels, and the cargoes thereof, engaged in their coasting trade, or with the existence between such countries and other states of reciprocal stipulations founded on special conditions and equivalents, and thus not within the treatment of American vessels under the most favored nation clause in treaties between the United States and such countries."

But said amendatory section 11 of said Shipping Act of 1886 was repealed by section 36 of the Payne-Aldrich Tariff Act of Aug. 5, 1909, c. 6, ante, s 7811, without any mention of the amendment of said section 11 by Act April 4, 1888, c. 61, § 1, or of the original section 14 of the Shipping Act of Act June 26, 1884, c. 121, amended,

Said section 36 of the Payne-Aldrich Tariff Act of 1909 imposed tonnage duties on all vessels entered in any port of the United States from any foreign port or place, at rates differing according to the location of such foreign port or place, thus superseding to that extent the provisions of R. S. § 4219. And the repeal by said section 36 of the Tariff Act of 1909, of section 11 of the Shipping Act of June 19, 1886, c. 421, which amended section 14 of the Shipping Act of June 26, 1884, c. 121, must be regarded as carrying with the section amended and the amendments of said section 11 by Act April 4, 1888, c. 61, § 1, mentioned above.

Such repeal leaves in force, therefore, besides the provisions of section 36 of said Tariff Act Aug. 5, 1909, c. 6, ante, $ 7811, only so much of R. S. S 4219, as was not superseded by said section 36, as set forth here.

A provision of said R. S. § 4219, as amended by Act Feb. 27, 1877, c. 69, 8 1, cited above, preceding the provisions set forth here, but which is omitted as superseded as stated above, was as follows:

"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."

So much of said Shipping Act of June 19, 1886, c. 421, $ 11, 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, c. 167, § 2. Said Act June 19, 1886, c. 421, § 11, hav. ing been repealed as above stated, said section 2 of Act Feb. 5, 1897, c. 167, is no longer operative, and is omitted.

Section 12 of said Shipping Act of June 19, 1886, c. 421, which 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 said section 11, and invited to co-operate with the Government of the United States in abolishing light house dues, etc., was also repealed by said Payne-Aldrich Tariff Act of Aug. 5, 1909, c. 6, § 36.

Of the sections of said Shipping Act of June 26, 1884, c. 121, other than said section 14, mentioned above.

Section 1 amended R. S. § 4131, ante, § 7707; section 2 amended R. S. § 4580, post, $ 8371; section 3 amended R. S. $ 4583, post, $ 8374; section 4 amended R. S. § 4561, post, $ 8350; section 5 amended R. S. $ 4582, post, § 8373; section 6 amended R. S. § 4600, post, $ 8382; section 7 amended R. S. § 4581, post, $ 8372; section 8 repealed R. S. § 4584; section 9 amended R. S. § 4578, post, š 8369; section 10 related to advances and allotments of seamen's wages and is set forth post, $ 8323; section 11 related to clothing, etc., for seamen, and is set forth post, $ 8362 ; section 12 related to consular fees, and is set forth ante, § 3176. Section 13 amended R. S. § 4213, ante, $ 7803; section 15 repealed R. S. $$ 4583_4587, and all other acts and parts of acts providing for the assessment and collection of a hospital tax for seamen, provided that the expense of maintaining the Marine Hospital Service should thereafter be borne by the United States out of the receipts for duties on tonnage provided for by the act, and appropriated so much thereof as might be necessary for such purpose, but the provision making such appropriation

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