STATUTES, PROCLAMATIONS, RULES, ORDERS, ETC. 1321 



the twentieth day of July last, but belonging wholly or in part to sub- 

 jects of foreign powers, at the rate of thirty cents per ton : on other 

 ships or vessels at the rate of fifty cents per ton. 



SEC. 2. And be it further enacted, That the aforesaid duty of six 

 cents per ton, shall be also paid upon every ship or vessel of the 

 United States, which after the said first day of September next, shall 

 be entered in a district in one state from a district in another state, 

 other than an adjoining state on the sea-coast, or on a navigable river, 

 having on board goods, wares and merchandise taken in one state to 

 be delivered in another state : Provided, That it shall not be paid on 

 any ship or vessel having a license to trade between the different dis- 

 tricts of the United States, or to carry on the bank or whale fisheries, 

 whilst employed therein, more than once a year. 



SEC. 3. And be it further enacted, That upon every ship or vessel 

 not of the United States, which after the said first day of September 

 next, shall be entered in one district from another district, having on 

 board goods, wares and merchandise taken in, in one district to be 

 delivered in another district, there shall be paid at the rate of fifty 

 cents per ton. 



And whereas it is declared by the twenty-third section of the act, 

 intituled "An act for registering and clearing vessels, regulating the 

 coasting trade, and for other purposes," " That if any vessel of the 

 burthen of twenty tons or upwards, not having a certificate of reg- 

 istry or enrolment, and a license, shall be found sailing between differ- 

 ent districts, or be employed in the bank or whale fisheries, every such 

 ship or vessel shall be subject to the same tonnage and fees as foreign 

 ships or vessels," which, from the impracticability in some cases of 

 obtaining licenses in due season, and from misapprehension in others, 

 has operated to the prejudice of individuals; and it being proper that 

 relief should be granted in cases where the strict operation of new 

 laws may have occasioned hardship and inconvenience: 



SEC. 4. Be it therefore further enacted, That in all cases in which 

 the said foreign duty shall have been heretofore paid on ships or 

 vessels of the United States, whether registered at the time of pay- 

 ment or afterwards, restitution thereof shall be made, and that no 

 such foreign duty shall hereafter be demanded on the said ships or 

 vessels. 



SEC. 5. And be it further enacted, That the act, intituled "An act 

 imposing duties on tonnage," shall, after the said first day of Septem- 

 ber next, be repealed, and shall thenceforth cease to operate, except 

 as to the collection of the duties which shall have accrued prior to the 

 said repeal, for which purpose the said act shall continue in force. 



Approved, July 20, 1790. 



No. 166. 1790, August 4 : Extract from United States Statute, 



Cap. 35. 



CHAP. XXXV. An Act to provide more effectually for the collection of the 

 duties imposed by law on goods, wares and merchandise imported into the 

 United States, and on the tonnage of ships or vessels. 



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SEC. 15. And be it further enacted, that if any ship or vessel which 

 shall have arrived within the limits of any district of the United 



