ACT of March 2, 1801. (Vol. V. p. 275.)

120. The district of Massac, in addition to the territorý it already possesses, shall include all waters, shores and inlets, now included within the district of Palmyra, and all rivers, waters, shores and inlets, lying within the state of Tennessee. [See antea 16.]

SECT. II. From and after the thirtieth day of June next, so much of the "Act to regulate the collection of duties on imports and tonnage" as establishes the district of Palmyra in the state of Tennessee, shall be repealed, except as to the recovery and receipts of such duties on goods, wares and merchandise, and on the tonnage of ships or vessels, as shall have accrued, and as to the recovery and distribution of fines, penalties and forfeitures, which shall have been incurred before and on the said day.

ACT of March 3, 1801. (Vol. V. p. 291.)

121. From and after the passing of this act, the master or commander of any ship or vessel arriving within the districts of Petersburg or Richmond, laden with goods, wares and merchandise, belonging or consigned to persons resident within both the said districts, shall make entry of such ship or vessel, in manner already prescribed by law, with the collector of that district wherein the owner or consignee, or the husband or acting manager of such ship or vessel, shall actually reside And the said master or commander shall, at the time of making the entry aforesaid, deliver a duplicate manifest of the cargo as now required by law, to the said collector, whose duty it shall then be, to cer tify the same as a true copy, and to transmit it to the collector of the other district, and the delivery of such goods, wares or merchandise, shall be authorized by permits from the collector of each district respectively, in which the same shall have been duly entered according to law: Provided, That no bona fide importer, owner or consignee of goods, wares or merchandise, residing in either district, shall be admitted to make an entry of such goods, wares or merchandise with the collector of the district, in which such importer, owner or consignee shall not reside: And provided also, That all entries for goods, wares or merchandise, made by agents, for persons residing in other districts, shall be made with the collector of the district in which such ship or vessel may discharge. [See antea 115.]

ACT of May 1, 1802. (Vol. VI. p. 143.)

122. SECT. I. From and after the last day of June next, a district shall be formed from the district of Yorktown, in Virginia, to be called the district of East River, which shall comprehend the waters, shores, harbors and inlets of North and East river and Mobjack bay, and all other navigable waters, shores, harbors and inlets within the county of Mathews, in said state; and it shall be lawful for the president of the united states to designate a proper place to be port of entry and delivery within the said district; and to appoint a collector and surveyor of the customs to reside and keep their offices thereat, who shall be entitled to receive, in addition to the fees and other emoluments established by law, the annual salary of two hundred dollars each.

123. SECT. II. From and after the said last day of June next, Bennet's creek, within the district of Edenton, and state of North Carolina, shall cease to be a port of delivery,as heretofore established,and the office, authority and emoluments of the surveyor of said port, shall also, from thenceforth terminate and be discontinued; and a port of delivery, in lieu thereof, shall be established on Salmon creek within the district aforesaid, at a place called the Tombstone; and a surveyor of the customs shall be appointed to reside and keep an office thereat, who shall be entitled to receive for his services, in addition to the fees established by law, the annual salary heretofore allowed to the surveyor of Bennet's creek.

124. SECT. III. From and after the said last day of June next, a port of delivery shall be established at the mouth of Slade's creek on the north side thereof, within the district of Washington, and state of North Carolina, on a certain tract of land, intended and designated for a town, whereon William Parmley resides; and a surveyor of the customs shall be appointed to reside and keep an office thereat, who shall be entitled to receive for his services, in addition to the fees established by law, an annual salary of one hundred and fifty dollars.

125. SECT. IV. In the territory of the united states north west of the river Ohio, there shall, from and after the passing of this act, be esta blished a district, to be called the district of Marietta, which shall include all the waters, shores and inlets of the river Ohio, on the northern side, and the rivers, waters and shores connected therewith, above or to the eastward of, and including the river Scioto, from the mouth thereof, upwards, as far as the same may be navigable :—And a collector of the customs shall be appointed to reside and keep an office at the town of Marietta, which shall be the sole port of entry and delivery for the said district; and the said collector shall be entitled to receive for his services, in addition to the fees and other emoluments established by law, an annual salary of one hundred and fifty dollars.

126. SECT. V. It shall be lawful for the president of the united states to establish, when it shall appear to him to be proper, in addition to the port of entry and delivery already established on the Missisippi, south of the state of Tennessee, one other port of entry and delivery on the said river; and to appoint a collector of the customs to reside and keep an office thereat, and to appoint one or more surveyors to reside at such place or places as he may think proper to designate as ports of delivery only; and the surveyor or surveyors thus appointed, shall be subject to the control and direction of the collector within whose district he or they shall reside.

127. SECT. VI. From and after the passing of this act, no duty shall be demanded or collected on merchandise of the growth, produce or manufacture of the united states, or of any foreign country transported coastwise between the atlantic ports of the united states, and the districts of the united states on the river Missisippi, or any of its branches, although landed at the port of New-Orleans, on its passage; provided the same would not be subject to duty, or liable to seizure, if transported from one district of the united states, on the sea-coast, to

another: And provided likewise, That no debenture for a drawback shall have been issued upon the export of such merchandise from the atlantic ports of the united states to any foreign port or place; and to the end as well that frauds on the revenue may be prevented, as that the coasting vessels of the united states may be permitted to participate in the said trade, the secretary of the treasury, with the approbation of the president, is hereby authorized to prescribe and establish such forms. and regulations, and the same from time to time, with like approbation, to alter and amend, for the government of the officers of the customs in this respect, as he may think proper and necessary; on the observance of which, merchandise thus transported shall be exempted from duty; and it shall be lawful for the coasting vessels of the united states to be employed in the said trade, and not otherwise.

128. SECT. VII. Whereas it is provided by the hundred and fourth section of the collection law, that merchandise belonging to British subjects may be brought (without regard to the character of the vessel importing the same) into the ports of the united states on the northern and north western frontiers, subject to no higher or other duties than are or shall be payable by the citizens of the united states, on the importation of the same in American vessels into the atlantic ports of the united states; and it being just and reasonable that the same privilege should be extended to vessels and merchandise belonging to persons residing at New-Orleans, and other ports of Louisiana and Florida, on the Missisippi, or any of its branches: It is further enacted, That from and after the last day of June next, all goods and merchandise, the importation of which into the united states shall not be wholly prohibited, shall and may freely, for the purposes of commerce, be brought into the ports of the united states on the Missisippi, or any of its branches, in vessels belonging to New-Orleans, or any other port of Louisiana or Florida, on the Missisippi; and such goods or merchandise shall be subject to no higher or other duties than are or shall be payable by the citizens of the united states, on the importation of the same in American vessels into the atlantic ports of the united states. [See antea 104.]

129. SECT. VIII. From and after the last day of June next, no duty on the tonnage of any boat, flat, raft, or other vessel, shall be demanded, or collected on the arrival or entry of such boat, flat or raft, or other vessel, in any district which is or may be established on the Missisippi, or any of its branches, and on the northern or north western boundaries of the united states: Provided nevertheless, That this exemption shall not be construed to extend to any vessel above fifty tons burthen, and which shall not be wholly employed in carrying on inland trade between the ports of the united states on the Missisippi, and its branches, and the ports of Louisiana and Florida, on the same, including New-Orleans, and between the ports of the northern and north western boundaries of the united states and the British provinces of Upper and Lower Canada. 150. SECT. IX. All that part of the act, entitled "An act to regulate the collection of duties on imports and tonnage," passed on the second day of March one thousand seven hundred and ninety-nine, that directs that the collector of the district of George Town shall reside at George Town, shall be, and is hereby repealed. [See antea 10.].

ACT of April 5, 1800. (Vol. V. p. 84.)

131. Any goods, wares or merchandise, which shall be exported from the united states, after the tenth day of April current, in the manner prescribed by law, to the port of New-Orleans, on the river Missisippi, shall be deemed and taken to be entitled to such drawbacks of duties as would be allowable thereon, when exported to any other foreign port or place, any thing in the act entitled "An act to regulate the collection of duties on imports and tonnage," to the contrary hereof notwithstanding. [See antea 75.]

ACT of May 13, 1800. (Vol. V. p. 198.)

132. SECT. I. From and after the thirtieth day of June next, two and one half per centum on the amount of all drawbacks, allowed or to be allowed by law,* upon and for the re-exportation from the united states of goods, wares or merchandises imported thereinto, shall be retained for the use of the united states, by the collectors paying such drawbacks respectively; and in addition to the sum of one and one quarter per centum heretofore directed by law to be so retained.

SECT. II. In case of the re-exportation from the united states of goods, wares and merchandises, imported thereinto in foreign ships or vessels, no part of the additional duty imposed by law on such goods, wares and merchandises, on account of their importation in such ships. or vessels, shall be allowed to be drawback; but the whole of the said additional duty shall be retained in manner aforesaid, in addition to the rate per centum by this and former acts directed to be retained. [See postea 133.]

ACT of April 14, 1802. (Vol. VI. p. 72.)

133. SECT. I. The second section of the act, entitled, "An act to retain a further sum on drawbacks, for the expenses incident to the allowance and payment thereof, and in lieu of stamp duties on debentures," shall not be deemed to operate upon unregistered ships or vessels owned by the citizens of the united states, at the time of passing the said act, in those cases where such ship or vessel, at that time, possessed a sea letter, or other regular document issued from a customhouse of the united states, proving such ship or vessel to be American property. [See antea 132.]

134. SECT. II. Whenever satisfactory proof shall be made to the secretary of the treasury, that any unregistered ship or vessel was, in fact, the property, in whole, of a citizen or citizens of the united states, on the thirteenth day of May, in the year one thousand eight hundred, the secretary of the treasury shall be, and he is hereby authorized and directed to cause to be issued to such ship or vessel, a certificate which shall entitle such unregistered ship or vessel to the same privileges which are herein before granted to unregistered ships or vessels owned by citizens of the united states, and carrying a sea letter, or other regular document issued from a custom-house of the united states,

*See acts, vol. I. p. 162, sect. 57, and vol. IV. p. 79, sect. 5, both of which are repealed.

before the passing of the said act, entitled "An act to retain a further sum on drawbacks, for the expenses incident to the allowance and payment thereof, and in lieu of stamp duties on debentures."

ACT of February 27, 1801. (Vol. V. p. 266.)

135. Any goods, wares and merchandise, which lawfully might be transported to or from the city of Philadelphia and Baltimore, by the way of Elkton, Bohemia or Frenchtown, and Port Penn, Appoquinimink, New-Castle, Christiana-Bridge, Newport or Wilmington, shall and may lawfully be transported, to and from the city of Philadelphia and Baltimore, by the way of Appoquinimink and Sassafras river, and shall be entitled to all the benefits and advantages, and shall be subject to all the provisions, regulations, limitations and restrictions, existing in the case of goods, wares and merchandise, transported by any of the routes before mentioned. [See antea 79.]

ACT of March 3, 1801. (Vol. V. p. 301.)

136. SECT. I. From and after the passing of this act, the foreign coins and currencies herein after mentioned, shall be estimated in the computation of duties, at the following rates: Each sicca rupee of Bengal and each rupee of Bombay, at fifty cents; and each star pagoda of Madras, at one hundred and eighty-four cents; any thing in any former act to the contrary notwithstanding. [See antea 74.]

137. SECT.II.From and after the thirtieth day of June next,the invoices of all goods, imported into the united states, and subject to a duty ad valorem, shall be made out in the currency of the place or country from whence the importation shall be made, and shall contain a true statement of the actual cost of such goods, in such foreign currency or currencies, without any respect to the value of the coins of the united states, or foreign coins, which now are, or shall be by law made current within the united states, in such foreign place or country. [See antea 74.] [See Columbia District, 73. Duties. Fisheries. Militia, 3. PostOffice and Post-roads, 10, 11. Public Officers, 42 and seq. Quarantine, 1, 2, 3, 4, 5, 6. Seamen, 10, 12, 13, 15, 16, 17, 25, 27, 28. Ships or Vessels. Treasury Department, 11, 18.]

1. SECT. I. Whenever any person or persons, who shall have in curred any fine, penalty, forfeiture or disability, or shall have been interested in any vessel, goods, wares or merchandise, which shall have