Register of Debates in Congress, Comprising the Leading Debates and Incidents of the Second Session of the Eighteenth Congress Page: 47
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APPENDIX—To Gales & Beaton's Register.
2d Session. )
Duty on Canal Boats.
[H. of R.
States will ultimately perceive only a determination to
deny justice to the claimants.
Permit me, respectfully, to req&est, that, at as early a
day as your convenience will allow, your excellency will
favor me with an answer to this letter.
I embrace, with pleasure, this occasion to offer to
voht excellency the renewed assurance, &c.
3 ■ JAMBS BROWN.
His Excellency B ap.on j>f. Damas,
Minuter of Foreign Affairs, &c.
Letter from the Comptroller of the Treasury to the
Chairmuii.of the Committee of Commerce, upon
the subject of licensing, enrolling, and exacting
a Tonnage Duty on Canal boats or vessels.
Comptroller's Office, 31st December, 1824.
Sib : The Secretary of the Treasury has referred to
me your letter to him of the 19th instant, enclosing a re-
solution of the Legislature of New York, on the subject
of canal boats, in relation to which you submit the fol-
lowing points for the consideration of this Department,
1st. " In what manner, if in any, will the collection of
the revenue be affected by admitting boats which are
employed solely in navigating canals, to navigate the
same without taking out licenses, or enrolments and li-
2d. " Should such boats be admitted to navigate ca-
nals without licenses, or ei.«*.jlmeiits and licenses, that
have a communication with lakes or bays, which open a
direct intercourse with the territorial possessions or colo-
nies of a foreign power or state, what provisions, if any,
will be necessary to prevent smuggling, or violations of
the laws providing for the collection of the revenue ac-
cruing from duties levied on merchandise imported into
the United States, from such territorial possessions or
In reply to the first question, I have to observe, that
if it should be thought proper to exempt canal boats
from taking out licenses, or enrolments and licenses,
and such exemption be confined to such boats only as
are exclusively employed within the limits of the canals,
it is not perceived that such a regulation would affect
the collection of the revenue in any manner whatever.
If, then, the exemption be restricted to boats thus em-
ployed, I have to observe, in reply to the second ques-
tion propounded, that, to prevent impositions on there-
venue, the following additional precautionary measures
in and of the existing laws may be necessary, in rela-
tion to the boats or vessels which may bring the goods,
wares, and merchandise, to the places of daposite at
which the canal boats will take in their lading.
1. That the master or commander of every boat or
vessel, whether registered or licensed, engaged in the
coasting1 trade on lakes, bays, gulfs, or rivers, which
open a direct intercourse with the territorial possessions
or colonies of any foreign power or state, and into which
lakes, bays, gulfs, or rivers, there is a canal communi-
cation, should, on being destined from one port of the
U. States to another port thereof, (if the latter be a port
or place at which the canal boats take in their lading,)
before her departure from the port at which she may be,
make out and subscribe duplicate manifests of the whole
of the cargo on board of such boat or vessel, as well of that
part consisting of domestic asiof that part consisting of fo-
reign goods, wares, or merchandise, 11 of botn kinds, spe-
cifying in such manifests what part consists of foreign,
and what part of domestic goods, together with the
marks and numbers of every cask, bag, chest, package,
&c. of each description of goods, as well domestic as
ioreign, with the name and place of residence of every
shipper or consignee, and the quantity shipped by, and
to each ; and if there be a collector, or other officer of
the customs residing at such port, or within miles
thereof, he shall deliver such manifests to such collector
or other officer of the customs, before whom he shall
swear or affirm, to. the best of his knowledge and belief,
that the foreign goods composing part of his cargo, and
specified in such manifests, were legally imported, and
the duties thereon paid, or secured to be paid; where-
upon the collector or other officer of the customs, shall
certify the same on the said manifests, one of which he
shall return to the said master with a permit, specifying
thereon, generally, the whole of the lading on board
such vessel, distinguishing the foreign from the domestic
part, and authorizing him to proceed to the port of his
2. That, if any boat or Vessel, registered or licensed,
so employed and destined as aforesaid, whether ladeu
with domestic or foreign goods, wares, or merchandise,
or in part of one and in part of the other of the said de-
scriptions of goods, wares, or merchandise, should de-
part from the port where she may then be, without the
master or commander having first made out and sub-
scribed duplicate manifests of the lading on board such
boat or vessel, and in case there be a collector, or other
officer of the customs residing at such port, or within
miles thereof, without having previously delivered
the same to the said collector, or other officer of the
customs, and obtaining a permit in manner before de-
scribed, such master or commander shall forfeit and pay
3. The master of every boat or vessel, registered or
licensed, employed and destined as aforesaid, laden with
either domestic or foreign goods, wares, or merchandise,
or in part of one, and in part of the other of said de-
scriptions of goods, and arriving at a port or place at
which canal boats receive their lading, to be conveyed
from one part of a canal to another part thereof, should,
previous to the unlading of any part of the cargo of
such boat or vessel, deliver to the collector or other offi-
cer of the customs, residing at the port of her arrival,
the manifest of the cargo, certified by the collector or
other officer of the customs, from whence she sailed, (if
there be such manifest,) otherwise the duplicate mani-
fests thereof) as before directed, to the truth of which,
before such officer, he shall swear or affirm. And if
there shall have been taken on board such boat or ves-
sel, any other or more goods than are contained in such
manifests, subsequently to her departure from the port
from whence she first sailed, the same kind of manifests
and the same proceedings ought to be had in relation
to such additional cargo, at such port, as at the first port
of departure; and in case there shall have been landed
any goods, wares, or merchandise, at any intermediate
port between such port and the port or place at which
cana' boats take in their lading, a certificate ought to be
produced from the collector or other ofttcet' of the cus-
toms, residing at such intermediate port, if there be
such officer, and if not, but one be residing within
miles thereof, then from such officer, specifying the
kind and quantity of such goods so landed, tiie place
where taken on board, together with the numbers and
marks of the casks, bags, boxes, chests, packages, &c.;
and in case there shall be no such officer residing at
such port, nor within miles thereof, then the
master or commander ought to make out a particular
list of the goods so landed at such intermediate poll, to
the truth of which he ought to swear or affirm. Where-
upon, the collector or other officer of the customs, resid-
ing at the port or place at which the canal boats take in
their lading, should grant a permit for unlading thereat,
a part or the whole of such cargo, as the said master or
commander may request; and in case he should neglect
or refuse to comply with any of these regulations, is
ought ta forfeit and pay —i—1 dollars.
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Gales, Joseph, 1761-1841. Register of Debates in Congress, Comprising the Leading Debates and Incidents of the Second Session of the Eighteenth Congress, book, 1825; Washington D.C.. (digital.library.unt.edu/ark:/67531/metadc30752/m1/423/: accessed September 19, 2017), University of North Texas Libraries, Digital Library, digital.library.unt.edu; crediting UNT Libraries Government Documents Department.