Allowance for tare. Allowance for leakage and breakage. in casks, ten per cent; in bags, one per cent; on pimento in casks, sixteen per cent; in bags, three per cent; on cheese in hampers or baskets, ten per cent; in boxes, twenty per cent; on candles, in boxes, eight per cent; on chocolate, in boxes, ten per cent; on cotton, in bales, two per cent; in seroons, six per cent; on glauber salts in casks, eight per cent; on indigo in barrels, twelve per cent; in other casks, fifteen per cent; in seroons, ten per cent; in bags or mats, three per cent; on nails in casks, eight per cent; on pepper in casks, twelve per cent; in bales, five per cent; in bags, two per cent; sugar-candy in boxes, ten per cent; segars in casks or boxes, eighteen per cent; soap in boxes, ten per cent; shot in casks, three per cent; twine in casks, twelve per cent; in bales, three per cent; on all other goods according to the invoice thereof, or actual weight-Provided always, That where the original invoices of any of the said articles are produced, at the time of mak-ing entry for such articles, and the tare or tares appear therein, it shall be lawful for the collector and naval officer, where there is one, if they see fit, with the consent of the importer or importers, consignee or consignees, to estimate the said tare or tares, according to such invoice, but if not determined at the time of entry, the tare or tares as above shall be granted and allowed. Sec. 59. And be it further enacted, That there be an allowance of two per cent. for leakage on the quantity which shall appear by the gauge to be contained in any cask of liquors, subject to duty by the gallon; and ten per cent. on all beer, ale and porter in bottles, and five per cent. on all other liquors in bottles, to be deducted from the invoice quantity, in lieu of breakage, or it shall be lawful to compute the duties on the actual quantity to be ascertained by tale at the option of the importer, to be made at the time of entry. Vessels arriving ports, to which they are not unloaded free Sec. 60. And be it further enacted, That if any ship or vessel from any foreign port or place, in distressat compelled by distress of weather, or other neces- bound may be sity, shall put into any port or place of the United from duty. States, not being destined for the same, and if the master, or other person having the charge or command of any such ship or vessel, together with the mate or person next in command, shall, within twenty-four hours after her arrival, make protest in the usual form upon oath or affirmation, before a notary public or other person duly authorized, or before the collector of the district, where the said ship or vessel shall so arrive, who is hereby empowered to administer the same, setting forth the cause, or circumstance of such distress, or necessity; which protest, if not made before the collector, shall be produced to him, and to the naval officer, (if any there be) and a copy thereof lodged with him or them. And the master, or other person aforesaid, shall also, within forty-eight hours after such arrival, make report in writing to the said collector, of the said ship or vessel and her cargo, as is directed hereby to be done in other cases. And if it shall be made appear to the said collector, by the certificate of the wardens of the It has occurred that vessels bound to foreign ports have by distress of weather been compelled to put into ports of the United States, where upon proper examination such vessels were found to be unfit to proceed on port, or other officers usually charged with, and accustomed to ascertain the condition of ships or vessels arriving in distress, if any such there be, or by the certificate of any two reputable merchants, to be named for that purpose by the said collector, if no such wardens, or other officers duly qualified, there be, that there is a necessity for · unlading the said ship or vessel, the said collector and naval officer (where any) shall grant a permit for that purpose, and shall appoint an inspector or inspectors to oversee such unlading, who shall keep an account of the same, to be compared with the report made by the master, or other person having the charge or command of such ship or vessel: and all goods, wares and merchandize so unladen, shall be stored under the direction of the said collector, who, upon request of the master or person having the charge or command of such ship or vessel, or of the owner or owners thereof, shall, together with the naval officer, where there is one, and alone where there is none, grant permission to dispose of such part go may be sold. of the said cargo as may be of a perishable nature (if any there be) or as may be necessary to defray the expenses attending snch ship or vessel, and her cargo; Provided, That entry shall be made Cargo to be stored. Part of the car their voyages, so as to render the transportation of their cargoes to other vessels necessary, and a question has arisen, whether such vessels are liable to the tonnage duty. It is the opinion of the treasury that under these circumstances no tonnage duty is to be demanded. But regular entries must be made of the cargoes, the duties paid or secured and the proceedings for drawing back the du ties must be as in other cases of exportation. Penalty on a the delivery and therefor, and the duties thereon as in other cases or the remainder thereof, which shall not be dis- be reladen. cases. Mode of estimating ad valorem Sec. 61. And be it further enacted, That the ad valorem rates of duty upon goods, wares and rates of duty. merchandize at the place of importation, shall be estimated by adding twenty per cent to the actual costs thereof, if imported from the Cape of Good Whenever a Spanish vessel shall arrive in the United States, having been damaged on the coast or within the limits thereof, and her cargo shall be landed, the said cargo may, if the said vessel should be condemned as unseaworthy, be reshipped on board any other vessel, and no duties shall be paid on such part of the cargo reladed. Act 14th February, 1805. Estimation of foreign coins Hope, or from any place beyond the same; and ten per cent on the actual cost thereof, if imported from any other place, or country, including all charges, commissions, outside packages and insurance only excepted. That all foreign coins and currencies shall be and currencies. estimated at the following rates; each pound sterling of Great Britain, at four dollars and fortyfour cents; each livre tournois of France at eighteen and a half cents; each florin or guilder of the United Netherlands, at forty cents; each mark banco of Hamburg, at thirty-three and one-third cents; each rix dollar of Denmark, at one hundred cents; each rial of plate and each rial of vellon of Spain, the former at ten cents, the latter at five cents each; each milree of Portugal, at one dollar and twenty-four cents; each pound sterling of Ireland, at four dollars and ten cents; each tale of China, at one dollar and forty-eight cents; each pagoda of India, at one dollar and ninety-four cents; each rupee of Bengal, at fifty-five cents and one half: and all other denominations of money, in value, as nearly as may be to the said rates, or the intrinsic value thereof, compared with money of the United States; Provided, That it shall be lawful for the President of the United States, to cause to be established fit and proper regulations for estimating the duties on goods, wares and merchandize imported into the United States, in respect to which the original cost shall be exhibited in a depreciated currency, issued and circulated under authority of any foreign government.. Sec. 62. And be it further enacted, That all duties on goods, wares or merchandize import |