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Tariff of Duties on Imports and Tonnage, and Regulations for collecting the same in such of the Ports of Mexico as may be now or hereafter in our Military possession by conquest, prepared by the Secretary of the Treasury, and accompanying his Report to the President of the United States, dated 30th March, 1847.

On all articles not here enumerated, a duty of 30 per cent. ad valorem is imposed; when the duty is stated as so much per cent. it is reckoned as so much per cent. ad valorem.

Alabaster and spar ornaments, forty per ct.
Ale, see Beer.

Anchors, four cents per lb.

Anchovies, twenty-five cents per lb.
Anvils, four cents per lb.
Apples, one dollar per barrel.

Arms, and warlike instruments, contraband.
Artificial flowers, forty per cent.

Bacon and smoked hams, six and one-quar-
ter cents per lb.

Bags of flax, hemp, or grass, not exceeding one yard square in size, twelve and onequarter cents each; if exceeding that size, twelve and one-half cents per square yard of material. See Cotton.

Baizes, see Wool.

Bead bags, forty per cent.
Beads, forty per cent.

Beef, smoked and jerked, one cent per Ib.
Beef, salted and pickled in barrels or half
barrels, two cents per lb.

Beer, ale, porter, and cider, in quart bottles,
one dollar per dozen, which includes the
duty on bottles. In pint bottles, fifty
cents per dozen, which includes the duty
on bottles. In casks or any other des-
cription of package, other than the above-
named, twenty-five cents per gallon. In
all cases of liquids, imported in casks or
barrels, the duty shall be levied on the ca-
pacity of the cask or barrel, without re-
gard to any deficiency of its contents.
Beeswax, twelve and a half cents per lb.
Blank books, twenty cents per lb.
Blankets, see Wool.

Boards, ten dollars per thousand feet.
Bockings, see Wool.

Bonnets, see Wearing apparel.

Books, printed, bound, half bound, or in
sheets or pamphlets, fifty cents per lb.
Boots, for men, women, or children, one
dollar per pair.

Bottles, of black or green glass, not exceed-
ing the capacity of one quart each, three
dollars per gross; if exceeding that ca-
pacity, five dollars per gross.
Bowie knives, contraband of war.
Boxes, fancy, forty per cent.
Brads, four cents per lb.
Braids, forty per cent.

Brandy, and other spirits, in demijohns, one
dollar per gallon. The same rules to be
applied to brandy and other spirits, when
imported in demijohns, or in bottles of
greater capacity than two and one-half
gallons to the dozen, as are made for

wines. Brandy in pipes, not exceeding
one hundred and twenty gallons each, six-
ty dollars per pipe; if in half pipes, not
exceeding sixty gallons each, thirty dol-
lars per half pipe; in quarter casks, not
exceeding thirty-two gallons each, sixteen
dollars a quarter cask; if in Indian bar-
rels or octaves, not exceeding twenty gal-
lons each, ten dollars per package. Bran-
dy and other distilled spirits, in bottles,
not exceeding two and one-half gallons to
the dozen, three dollars per dozen, which
includes the duty on bottles.

Brass, manufactures of, see Manufactures.
Brass, see Copper.

Bread, ship, and biscuit, three cents per lb.
Brimstone, contraband of war.
Butter, six cents per lb.

Cables and cordage, five cents per lb.
Cables, iron, four cents per lb.
Camphor, forty per cent.

Candles, wax and sperm, twelve and one-
half cents per lb. Candles, tallow, six
and one-half cents per lb.
Cannon, contraband of war.
Caps of fur, leather, cloth, or straw, fifty
cents each.

Cards, playing, twenty-five cents per pack.
Carpets, not more than thirty-six inches in
width, forty cents per running yard.
Carriages, forty per cent.
Cheese, four cents per lb.
China ware, forty per cent.

Cigaritos, or paper cigars, three dollars per

Cinnamon, cassia, and cloves, fifty cents per lb.

Cider, see Beer.

Coaches, forty per cent.

Coal, anthracite, bituminous, and charcoal,
one dollar per ton.
Cocoa, three cents per lb.
Coffee, three cents per lb.
Copper, in pigs or bars, old copper, sheath-
ing copper, brass in pigs or bars, old
brass, zinc or spelter, in pigs, bars, or
sheets, and on steel in bars not over one
inch square, intended only for mining
purposes, two cents per lb. Copper man-
ufactured, see Manufactures.

Cordials, in bottles not exceeding two and
one-half gallons to the dozen, four dollars
per dozen, which includes the duty on

Cords, see Cotton.

Cosmetics, all kinds, forty per cent.

Cotton trimming laces, cotton insertings and
trimmings, tapes, cords, galloons, tassels,
and all other manufactures of cotton or of
cotton mixed with any other material, ex-
cept wool, worsted, or silk, not otherwise
specially mentioned and provided for, for-
ty per cent.

Cotton shawls or rebosas, thirty per cent.
Cotton handkerchiefs, not over one yard
square, six cents each; over that size,
one-fourth of one cent per running yard,
each additional inch in width.
Cotton yarn and twist, eight cents per lb.
Cotton thread and balls, twenty-five cents
per lb.

Cotton thread on spools, six cents per dozen

piece, not exceeding thirty-six inches in
width, fifteen cents per running yard; and
for every additional inch in width, one-
half cent per running yard additional

Grain of all kinds, except rice and Indian
corn, forty cents per bushel.
Gun cotton, contraband of war.
Gunny bagging, see Bags and Cotton.
Gunpowder, contraband of war.
Handkerchiefs, see Cotton and Linen.
Harness, forty per cent.

Hats of straw, fur, or silk, one dollar each.
Hemp, flax, Sisal, or India grass, India,
Sunn, one cent per lb.
Hemp, see Manufactures.
Hosiery, say caps, gloves, cuffs, mits, socks,
stockings, shirts, and drawers of whatever
material composed, except silk, thirty per


Cotton, or of cotton, manufactures of, mixed
with any other material, except wool,
worsted, or silk, in the piece (excepting
shawls and handkerchiefs), not exceeding Indian corn, ten cents per bushel.
thirty-six inches wide, five cents per run- Indian meal, one-half cent per lb.
ning yard; and for every additional inch Iron, pig, one-half cent per lb.

in width, one-fourth of one cent per run- Iron, bar, rolled or hammered, old or scrap ning yard additional duty.

Cotton bagging, gunny bagging, and all
other bagging and matting of all kinds,
five cents per running yard.
Cotton, raw, two cents per lb.
Counterpanes, see wool.
Currants, three cents per lb.

iron, one and one-half cents per lb.

Iron, sheet, rod, hoop, and all other descrip-
tions of rolled and hammered, four cents
per lb.

Iron castings of all descriptions, not other-
wise enumerated, three cents per lb.
Jute, one cent per lb.

Cutlery, say pocket knives, scissors, razors, Knives, forty per cent.
and table cutlery, and on all manufac- Laces, see Cotton.
tures of iron and steel, except those pro- Lances, contraband.
hibited and including iron and steel wire Lard, four cents per lb.
and cap and bonnet wire, forty per cent. Lead, contraband of war.
Dates, three cents per lb.

Demijohns, three dollars per dozen.
Dirks, contraband of war.
Drawers, leather, fifty cents each.
Earthen ware, forty per cent.
Engravings, forty per cent.

Epaulets and wings, one dollar per pair.
Figs, three cents per lb.

Fire-arms, contraband of war.
Fish, pickled or salted in barrels, one dol-
lar per barrel; if in half barrels, sixty-
two and a half cents; if in quarter bar-
rels or kegs, forty cents each.

Fish, smoked or salted, dried codfish, and on
beef and pork salted or pickled, in barrels
or half barrels, two cents per lb.

Flax, see Hemp.

Flour, see Wheat.

Furniture (household), forty per cent.
Galloons, see Cotton.

German silver, manufactures of, see Manu-

Gin, in square bottles (in cases), of not ex-
ceeding three gallons to the dozen, four
dollars per dozen, which includes the du-
ty on bottles.

Ginger, fifty cents per lb.
Glass, window, ten cents per lb.

Linen thread, twenty-five cents per lb.
Linen handkerchiefs, not over one yard
square, twelve and one-half cents each;
if over that size, one-half cent per run-
ning yard, for each additional inch in

Lumber, hewn timber, or scantling, ten dol-
lars per thousand feet.
Laths, fifty cents per thousand.
Maccaroni, four cents
per lb.
Machinery, and machines to be used in the
gold and silver mines, free.
Manilla, one cent per lb.

Manufactures of hemp, grass, and flax, in
the piece, not otherwise specially enumer-
ated and provided for, and not exceeding
thirty-six inches wide, six cents per run-
ning yard; and for every additional inch
in width, one-fourth of one cent per run-
ning yard additional duty.
Manufactures of copper, brass, tin, zinc, or

spelter, pewter, and German silver, ex-
cept such as are prohibited, thirty per ct.
Millinery, see wearing apparel and silk.
Molasses, five cents per gallon.
Musical instruments, forty per cent.
Muskets, contraband of war.
Nails, four cents per lb.

Glasses (looking), looking glass plates, Nuts and almonds, four cents per lb.

on glass ware of all kinds, except those Oats, see Grain.

specially mentioned otherwise, and on Oatmeal, one cent per lb.

China ware, stone ware, and earthen ware, Oil cloth and oil floor cloth, not exceeding forty per cent. seventy-two inches in width, fifty cents per running yard.

Gloves, thirty per cent.

Goats' hair or mohair, manufactures of, the Oils, whale, sperm, linseed, and olive, and

all other oils, except perfumery, five cents
per lb.

Opium, forty per cent.
Paintings, forty per cent.

Paints of all descriptions and painters' col-
ors, dry or ground in oil (except water
colors in boxes), and on varnish, four
cents per lb.

Paper, writing, of all kinds, twelve and onehalf cents per lb.

Paper, sand, seven cents per lb.
Paper, wrapping, brown or straw,
cents per lb.

Paper hangings, forty per cent.
Parasols, see Umbrellas.

Pepper and pimento, eight cents per lb.
Perfumed soap, forty per cent.
Perfumery, forty per cent.

per lb. All other descriptions contraband

of war.

Sugar, brown, three cents per lb.
Sugar candy, ten cents per lb.
Sugar, syrup of, two cents per lb.
Sugar, other descriptions of, five cents
per lb.

Sulphur, contraband of war.
Sun shades, see Umbrellas.
Swords, contraband of war.
Tacks, four cents per lb.
three Tapers, fifteen cents per lb.

Pewter, manufactures of, see Manufactures.
Pitch, one dollar and fifty cents per barrel.
Plank, ten dollars per thousand feet.
Pocket books, forty per cent.

Tar, one dollar and fifty cents per barrel.
Tapes, see Cotton.
Tassels, see Cotton.
Teas, forty cents per lb.

Thread, see Cotton and Linen.

Tin, in sheets, pigs or bars, four cts. per lb.
Tin, manufactured, see Manufactures.
Tobacco, stem or leaf, four cents per lb.
Tobacco, chewing and smoking, ten cents
per lb.

Pork, salted or pickled, in barrels or half Tongues, ten cents per lb.

barrels, two cents per lb.

Porter, see Beer.

Potatoes, twenty cents per bushel.

Preserved meats or fish, in cans or firkins,
twelve and one-half cents per pound.

Prunes, three cents per lb.
Purses, forty per cent.

Quicksilver, free.

Raisins, three cents per lb.

Razors, forty per cent.

Rice, two cents per lb.

Rifles, contraband of war.

Ringlets, forty per cent.

Rosaries, forty per cent.

Tortoise shell, one dollar per lb.
Toys, forty per cent.
Trimmings, see Cotton.

Turpentine, one dollar and fifty cents per


Turpentine, spirits of, twenty-five cents per

Twine and pack thread, four cents per lb.
Umbrellas, parasols, and sun shades, com-
posed of silk, one dollar each; if of any
other material, fifty cents each.
Varnish, four cents per lb.

Vermicelli, four cents per lb.
Vinegar, fifteen cents per gallon.

Rosin, one dollar and fifty cents per barrel. Watches, gold, ten dollars each.

Rye, see Grain.

Rye meal, one cent per lb.

Saddlery, forty per cent.

Saltpetre, contraband of war.

Salt, fifteen cents per bushel.

Sardines and anchovies, twenty-five cents per lb.

Sausages, ten cents per lb.

Scissors, forty per cent.

Segars, five dollars per thousand.

Shawls of wool or worsted, thirty per cent.
Shingles, two dollars per thousand.
Shirts, see Wearing apparel.

Shirts, leathern, fifty cents each.

Watches, silver, three dollars each.

Wearing apparel, comprising all articles of clothing worn on the person, except those specially enumerated and provided for, on millinery articles, say caps, collars, cuffs, braids, and other ornaments for the hair, curls, ringlets, and all similar articles (except of silk), forty per cent. Bonnets for women and children, of all descriptions, except silk, and on silk caps for women and children, one dollar each. Silk bonnets for women and children, two dollars each. Silk hosiery, three dollars per lb.

Shoes, of whatever material or size, thirty Wheat, see Grain. cents per pair.

Side-arms, contraband.

Silk, manufactures of, mixed with any other
material, in the piece or otherwise, inclu-
ding every article of which silk is a com-
ponent material, not otherwise specially
enumerated; also, including sewing silk,
silk hosiery, and silk millinery, except
bonnets and caps, three dollars per lb.
Snuff, fifty cents per lb.

Soap, except perfumed, five cents per lb.
Spears, contraband.

Spikes, four cents per lb.

Spirits, not otherwise mentioned, six and
one-quarter cents per lb.
Sprigs, four cents per lb.

Steel, in bars of less than one inch square,
intended for mining purposes, two cents

Wheat flour, in barrels or half barrels, two dollars per barrel of one hundred and ninety-six pounds. If flour be imported in other description of package than in barrels and half barrels, or if imported in bags or sacks, the duty shall be one cent per lb.

Whisky, three cents per lb.

Wines of every description, in casks or bottles, twenty-five cents per gallon and twenty-five per cent ad valorem: Provided always, That wine in quart bottles, or those of smaller capacity, shall always be considered as containing two and onehalf gallons to the dozen bottles, and shall pay duty accordingly; if in bottles of larger capacity, or in demijohns, the duty shall be estimated on the quantity con

tained therein, at the rates above named ;| the bottles containing the wine, in all cases, paying an additional duty; if quarts, or smaller, of three dollars per gross; if of larger size, five dollars per gross; and demijohns, three dollars per dozen. Wings, see Epaulets. Wire, see Cutlery.

ning yard; and for every additional inch in width, one and one-half cents per running yard additional duty. Blankets and counterpanes of wool or of wool and cotton mixed, not exceeding six feet square, one dollar each. If over six feet square, and not exceeding ten feet square, two dollars each. If exceeding ten feet, prohibited, to prevent frauds. Flannels, baizes, and bockings, not exceeding sixty inches in width, twenty cents per running yard. Zinc, see Copper.

Wool or worsted, manufactures of, or of wool and worsted combined in the piece, not otherwise specially enumerated and provided for, and not exceeding thirtysix inches in width, fifty cents per run- Zinc, manufactures of, see Manufactures. All articles the sole property of the United States army or navy, in American vessels, owned, chartered, or freighted by the Government of the United States; and all officers' individual stores, introduced for their own actual use, and equipments required by law, are free from duties; and all goods imported by sutlers may have the duties refunded, on proof that the same have been sold to be used by any officer or soldier. The tonnage duty is one dollar per ton (in lieu of all other port charges), registry measurement. Vessels registered and owned in the United States will alone be permitted to trade coastwise. Goods not landed within ten days shall be landed and warehoused. If the duties are not paid within thirty days from arrival, the goods shall be sold for payment thereof. Confiscated goods will be sold within ten days from the seizure. The Commandant of the port, or his substitute, will receive the duties, and report monthly to the Secretary of War or of the Navy. He shall occupy public buildings, when necessary for revenue purposes, without charge to the United States. Clearances, and manifests of cargo, are to be obtained for outward-bound vessels. All moneys collected under these instructions are to be paid as a military contribution, subject to the orders of the War or Navy Department.

Concerning Imprisonment for Debt.

Alabama.- Arrest for debt exists; but every person confined on mesne or final process, for debt, may go before the court issuing the execution or process, or any one judge thereof, after ten days' notice to creditors; or, if neither they nor their agents live in the county, without notice; and, after giving a list of his creditors and surrendering his property as an insolvent, shall be liberated. Debtors may also be liberated on giving bonds to file a list, &c., as above. No person neglecting this provision for sixty days shall have the benefit of prison limits, which are the limits of the county. No female is imprisonable for debt.

Arkansas. - The debtor may be arrested on the creditor's affidavit, “that he has reason to believe that the defendant is secreting, or putting his property out of his hands, in order to cheat and defraud his just creditors; or that he is about to leave the country; or that the plaintiff will be in danger of losing his just debt, unless the body of the defendant is taken." The debtor may present a petition, &c., in insolvency, and be liberated, on his discharge thereon; or, on giving bond to surrender himself, if he be not discharged. Twenty days' notice shall be given to the creditors of the hearing on the petition.

Connecticut.- Arrest of the defendant is allowed in actions alleging fraud, fraudulent obtaining of credit, fraudulent removing, concealing, conveying,

*The following abstract is not supposed to be perfect, the latest statutes of some states not being at hand; but it is more complete than any with which the compiler is acquainted.

or withholding of property, &c.; but not ". upon process mesne or final, founded upon contract merely." No female is imprisonable for debt incurred since A.D. 1826. Liberties of the jail (which are assigned by the county courts) are allowed to all prisoners in civil action, on their giving bond. By act June 24, 1847, homesteads not exceeding in value $300, with the necessary repairs and additions, though above that sum, are a part of the property exempted from execution.

Delaware. The debtor, if a free white citizen, can be arrested only on the creditor's affidavit, that the debt amounts to $50 (or, if before a justice of the peace, $5); that he has secreted, conveyed away, disposed of, assigned, &c., property above $50 in value, or, if before a justice, $25, with intent to defraud, and specifying the fraud. Persons imprisoned on mesne or final process, if resident for the last year in the state, may petition in insolvency, presenting a schedule and inventory, and offering to assign for the benefit of their creditors. Summons to show cause, issue thereupon to the creditors; and any or all of them claiming $50 may allege fraud, specifying the particulars, and demand a trial by jury. If this be not done, and the examining court or magistrate be satisfied, the debtor shall be discharged, unless he be a colored man; in which case he may, if the creditor insist, and the court deem it equitable, be remanded, unless he consent to serve the creditor for wages to be fixed by the court.

Florida. - Imprisonment for debt does not exist

Georgia.- Execution may issue against the body or the estate of the debtor, as the plaintiff elects. Prisoners on execution, or mesne process, may petition the court in insolvency. Thirty days' notice of the hearing thereon shall be given to creditors, or two months' notice, by public advertisement, if they be out of the state. Fraud may be suggested, and a jury shall try the issue. If not guilty, the debtor shall deliver his schedule, &c., and be discharged. Prison bounds (ten acres) may be refused to prisoners on civil process, after six months, at the instance of the creditor. Debtors taken on execution may tender a bond conditioned to apply to the court for a discharge in insolvency. Ten days' notice of intention to take the oath must be given to creditors; and an issue of fraud may be made up at their request, and tried by a jury.

Illinois. Any debtor arrested on mesne or final process may be taken forthwith before the judge of probate, and render a sworn inventory and schedule; and, if they be not disproved, and if the debtor assign his property, he shall be discharged. If he be charged with fraud, this issue shall be tried by a jury of seven householders; and, if found guilty, he shall be imprisoned, until he surrender his effects. If charged with a refusal to surrender, this fact shall be tried in the same manner.


- No female, or revolutionary soldier, can be imprisoned for debt. Any debtor may be arrested on execution, if the creditor file an affidavit charging him with fraudulently concealing, conveying, transferring, or removing his property. A scire facias then issues why the body should not

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