house, house of employment, and children's asylum, and to cause, as soon as practicable, the necessary buildings as aforesaid to be erected and constructed, upon such plan or plans as a majority of said commissioners may think proper for the purpose contemplated, such plan or plans having first been submitted to, and approved by, the said board of guardians, having due regard to the full and comfortable provisions for all such poor persons as may require medical or surgical aid, and also for such who may be unable, through age or other infirmities, to procure subsistence, and for the employment of all those who may be able to work, and also for the health, convenience, and instruction of the children; to make all necessary contracts for materials, &c. and in case of the death or resignation of any of the said.ommissioners, before the completion of their trust the electing bodies, within whose jurisdiction the vacancy may occur, shall fill the same, on notice thereof, in manner aforesaid, and each of the said electing bodies shall have power from time to time, and at all times, to remove any of the said commissioners appointed by such body, and to appoint another person or persons to fill the vacancy or vacancies thus occasioned. Provided, That should the said board of guardians deem it necessary, for the better accommodation of the sick, the said commissioners are hereby authorized to purchase a site, and erect an hospital, at some convenient place within the limits of the city of Philadelphia, to the eastward of Eighth street from the river Schuylkill.

329

payable to the said guardians by their corporate name, their successors and assigns,) from time to time, in such manner as two-thirds of the guardians may deem most advantageous for the public, the square of greund whereon the alms house is now erected, in the city of Philadelphia, together with the buildings and improvements thereon, and also the half square of ground to the eastward thereof, likewise the buildings and ground now occupied as the children's asylum, in the county of Philadelphia, or any part or parts of said property, and to execute under their hands and the seal of the corpora tion, such conveyances and assurances in the law, from time to time, as may be necessary to carry such sales into complete effect; and such sales and conveyances shall vest the title to the said estate in the purchaser or purchasers, fully and absolutely, according to the terms and conditions of such sale; and wherever any rent shall be reserved by the said guardians, payable out of any part of the estates hereby authorized to be sold, it shall and may be lawful for the said guardians to sell, convey, assign, and transfer, the rent charge thus created, in such manner as two-thirds of the said guardians may deem most advantageous to the public.

Proceeds pledged for certain purposes.

SECTION 13. And be it further enacted by the authority

said, a lien upon all the property authorized to be pur chased and buildings to be erected as aforesaid.

aforesaid, That the proceeds of the property authorized to be sold by this act, be and the same are hereby specifically appropriated, or so much thereof as may be necessary towards the purchase of the site, and erection of May contract for a Loan not to exceed 250,000 dollars. the buildings as aforesaid, and the payment and' extinSECTION 11. And be it further enacted by the authority thorized by this act, and for no other purpose whatever, guishment of the loans, and the interest thereon, auaforesaid, That in order to carry the objects and provi- and the lenders of all money authorized to be loaned as sions of the law into complete effect, it shall and may be aforesaid, shall have in addition to the faith of the corpolawful, and said guardians of the poor are hereby author-ration for the redemption of any such loan made as aforeized, and invested with full power, to negotiate and contract for and upon the faith of the said corporation of the guardians of the poor, any loan or loans, from time to time, according to their discretion, not exceeding two Paupers to be charged for board, and credited for work. hundred and fifty thousand dollars, upon the best terms, SECTION 14. And be it further enacted by the authority and lowest rate of interest, payable half yearly; and the aforesaid, That the said board of guardians be and they said corporation of the guardians of the poor, shall re- are hereby authorized, whenever any person or persons ceive the amount of said loans, and are hereby authori- shall be received into the said alms house, to inquire zed and required to issue certificates of stock, duly at- into the situation and circumstances of such persons, tested by the president and secretary of the board of and into the causes which have produced his or her apguardians, under the corporate seal, for any sum or sums plication for relief; and if in the opinion of said guardians not less than one hundred dollars each, as may from the case shall be such as to make it expedient, they shall time to time be necessary, in pursuance of the contracts cause to be opened in the books of the alms house an for such loans, which certificates shall be transferrable account with the person or persons so received, and shall' on the books of the said corporation, in the same man- charge him, her, or them, a fair and moderate price for ner as the certificates of loans made to the corporation the maintenance and other articles furnished for their of the city of Philadelphia are transferrable; and it shall relief; and shall credit such persons with a just and libebe the duty of the said guardians to keep regular trans-ral allowance for any work they may perform, or serfer books, and to adopt such proceedings, from time to time, in relation to said transfers, as may be deemed advisable; which loans, as aforesaid, to be made, and the premiums, if any thereon, shall exclusively be appropriated to the purchase of the site, and erection of the buildings, as aforesaid, and for no other purpose whatsoever; and the money arising therefrom shall be deposited in bank, in the name of the corporation of the guardians of the poor, and may, from time to time, be drawn out by checks signed by the president, and at least two other members of the board, and attested by the secretary, and paid over to the said commissioners, at such times, and in such sums, as may be required by the board of commissioners for the purpose aforesaid, who shall keep regular accounts of all moneys received and expended by them, and shall render such accounts, and produce their vouchers, quarterly, to the guardians of the poor.

Authorized to sell the present buildings. SECTION 12. And be it further enacted by the authority aforesaid, That the said guardians of the poor shall have full power, and are hereby authorized and directed, to sell and convey, (with or without a reservation of rent, No. 21.

vices they may render; and persons who may be sent to the hospital and cured of any disease brought on by vicious habits, shall be removed to the house of employment, and also all idle, disorderly and vagrant persons who may be sent to the said alms house, by any of the said guardians, may be detained in the said house by the board of guardians, and compelled to perform such work and services as the said board may order and direct, until they have compensated by their labour for the expenses incurred on their account, unless discharged by special permission of the board of guardians; and it shall be the duty of said board of guardians to furnish such person or persons as aforesaid, with sufficient work and employment according to their physical abilities, so that the opportunity of reimbursement may be fully afforded: and for the more complete carrying into effect the provisions of this law, the said board of guardians are hereby authorized and empowered, to exercise such authority as may be necessary, to compel all persons within the said alms house and house of employment to do and perform all such work, labour, and services as may be assigned to them by the said board of guardians. Provided the same be not inconsistent with the condition or ability of such person.

May bind out poor children. SECTION 15. And be it further enacted by the authority aforesaid, That the said board of guardians, or a majority of them, be and they are hereby authorized to put out as apprentices to some trade or calling, all poor children who may become chargeable, that is, the children of such poor persons as are dead without leaving any pro-last voyage from any country out of the United States, perty, or any kindred bound by law to maintain them, or who if living have deserted them, males to the age of twenty-one and females to the age of eighteen years. And whereas it frequently happens that children, who have been receiving public support for indefinite periods, are claimed by their parents when they arrive at a proper age for being bound out as aforesaid, to prevent such binding,

Therefore, Be it enacted by the authority aforesaid, That the said guardians are authorized to bind out, as aforesaid, all children that have or may receive public support, either in the alms house or children's asylum, although their parents may demand their discharge from said institutions, unless the expenses incurred in their support be refunded; Provided always, That care be taken to put all children as aforesaid to proper persons and in respectable families.

tion, to the mayor of the city of Philadelphia, or in case
of his sickness or absence, to the recorder of said city,
or to any alderman or justice of the peace, of the name,
place of birth, and last legal settlement, (if known,) age,
and occupation of every person who shall have been
brought as a passenger in such ship or vessel, on her
into the port of Philadelphia, and of all passengers who
shall have been landed, or suffered or permitted to land
from such ship or vessel, at any place during such her
last voyage, or have been put on board, or suffered and
permitted to go on board of any other ship or vessel
with the intention of proceeding to said port, and of the
name and names of the owner or owners, and consignee
on ensignees, of such ship or vessel, under the penalty
on such master or commander, and the owner or owners,
consignee or consignees, of such ship or vessel, severally
and respectively, of seventy-five dollars for every per-
son neglected to be reported as aforesaid, and for every
person whose name, place of birth, and last legal settle-
ment, age, and occupation, or either or any of such par-
ticulars, or the name or names of the owners or consignee
sued for and recovered as is hereinafter provided.
as aforesaid, shall be falsely reported as aforesaid, to be

Masters of Vessels to pay $2 50 for each foreign passen-
ger, &c.

What shall be considered a legal settlement. SECTION 16. And be it further enacted by the authority aforesaid, That if any person who has or shall come to SECTION 18. And be it further enacted by the authority inhabit in the said city, district, or townships, shall for aforesaid, That it shall be lawful for the said mayor, rehimself, and on his own account, execute any public corder, alderman, or justice, to require, by a short inoffice, being legally placed therein, in the said city, dis- dorsement on the aforesaid report, every such master or trict, or townships, during one whole year, or if any per- commander of any such ship, or vessel, to pay to the son shall be charged with, and pay his or her share to- guardians of the poor, the sum of two dollars and fifty wards the public taxes or levies for the poor of the said cents for each passenger not being a citizen of the Unicity, district, or townships, for two years successively, or tod States, or, at the option of the said guardians of the if any person shall really and bona fide take a lease of poor, to be bound with two sufficient sureties, (to be any lands or tenements in the said city, district, or town- approved of by the said board of guardians,) to the said ships, of the yearly value of ten pounds, and shall dwell guardians of the poor of the city of Philadelphia, the in or upon the same for one whole year at one and the district of Southwark, and the townships of the Northern same time, and pay the said rent, or shall become seized Liberties and Penn, in such sum as the said mayor, reof any freehold estate in any lands or tenements in the corder, alderman, or justice may think proper, not exsaid city, district, or townships, and shall dwell in or ceeding one hundred and fifty dollars, for each passen. upon the same for one whole year, or if any unmarried ger not being a citizen of the United States, to indemnify person, not having children or child, shall be lawfully and save harmless the said guardians and their succesbound or hired as a servant in the said city, district, or sors, and the inhabitants of the said city, districts, and townships, and shall continue and abide in such service townships, from all and every expense or charge, which during one whole year, or if any person shall be duly shall or may be incurred by them, for the maintenance bound an apprentice by indenture, and shall inhabit in and support of any such person, or for the support of the said city, district, or townships, with his or her mas- the child, or children of any such persons which may be ter or mistress, for one whole year, or if any indented born after such importation, in case such person, or any servant legally and directly imported from Europe into such child or children, shall at any time within two years this state, who shall serve with his or her master or mis- from the date of said bond become chargeable to the tress in the said city, district, or townships, six months said guardians of the poor, or to the districts or townimmediately after his or her arrival, or who, after having ships; and the costs of the proceedings before the mayor so served in any other place within the state, shall duly and recorder shall be paid by the said master or comserve any master or mistress in the said city, district, or mander, and a sum not exceeding two dollars for pretownships, for the space of one year, such persons in any paring said bond; and that if any such master or comof these cases, shall be adjudged and deemed to gain a mander shall neglect or refuse to pay the aforesaid sum legal settlement in the said city, district, or township: of two dollars and fifty cents for each passenger, or to Provided, that every illegitimate child shall be held and give such bond within five days after such vessel shall taken to be legally settled in the place of legal settle-have so arrived at the said port of Philadelphia, every ment of the mother, at the time of the birth of such child: And provided also, that any married woman shall be deemed, during coverture and after her husband's death, to be legally settled in the place where he was last legally settled; but if he shall have no known legal settlement, then she shall be deemed, whether he is living or dead, to be legally settled in the place where she was legally settled before marriage.

such master or commander, and the owner or owners, consignee or consignees of such ship or vessel, severally and respectively, shall be suject to a penalty of five hundred dollars for each and every person, not being a citizen of the United States, for whom the mayor or recorder shall have determined that bonds should be given as aforesaid, to be sued for and recovered as hereinafter provided.

Every vessel liable for the above penalties; how to be re

covered.

Masters of Vessels to report Passengers. SECTION 17. And be it further enacted by the authority aforesaid, That every master or commander of any ship, SECTION 19. And be it further enacted by the authority or other vessel, arriving at the port of Philadelphia from aforesaid, That every ship or vessel on board of which any country out of the United States, or from any other any such person, not being a citizen of the United States, of the United States than this state, shall, within twenty-may have been a passenger, shall be liable for the said four hours after the arrival of such ship or vessel in the penalties; and for the purpose of enforcing such liability, said port, make a report in writing, on oath or affirma- a writ in the nature of a writ in an action of debt, may

1828.]

POOR LAW.

331

former guardians could or might do. And provided also, That all contracts, engagements, undertakings, bonds, recognizances, and obligations, whatsoever, to which the guardians of the poor of the city of Philadelphia, the district of Southwark, and the township of the Northern Liberties, may in any manner or way be or have been a party, or in which they may in any way or manner be interested, shall remain and be unaltered and unaffected by the passage of this act, and in full force, and shall and may be enforced by and against the guardians under this act to be appointed, and continue as fully and effectually as by or against the said guardians and corporation under the said acts; and all warrants to collectors or otherwise granted by the said guardians, shall in like manner remain in full force and virtue, and all penalties accrued to them may, in like manner, be sued for and recovered, and suit commenced, be continued, and prosecuted to final judgment, as if this act had never been passed, any thing herein contained to the contrary notwithstanding.

issue from any court, or from any magistrate having jurisdiction of the amount claimed, directed to the seriff of the city and county of Philadelphia, wherein the masters, owners and consignees of the said ship or vessel, by the said terms and without adding their names, shall be defendants, and a clause shall be inserted commanding the sheriff to seize and attach said ship or vessel, her apparel and furniture, and to keep possession thereof, for the satisfaction of such penalties as may have been incurred during, or since the last voyage of said ship or vessel; and said attachment may be dissolved, by the said master, owner, or consignee of said ship or vessel, giving bond with sufficient security, to the sheriff for the payment of the said penalties, and every of them, or for paying the value of such ship, (to be determined by the most convenient warden of the port and inserted in the bond) or vessel, towards the satisfaction of said penalties, and for the appearance of said master, owner, or consignee, to answer to the said suit, which shall then proceed against the said master, owner, or consignee, any or all of them thus giving bond, (all of whom if uniting in the bond, shall be made defendants,) and shall Agreeably to the above law, the election for Guardiproceed to final judgment; and the persons thus giving ans and Commissioners was held on Monday last; the rebond, shall not be permitted to deny their joint or se-sult of which, is, as follows, viz. parate liabilities for the said penalties if the facts be Guardians for the City. Commissioners for City. proved: and in such suit the plaintiff's shall be permitted Thos. P. Cope to file a statement of the cause of action, and no judg- Abm. L. Pennock ment shall be reversed for any matter of form, and the Matthew L. Bevan said bond to dissolve the attachment, shall be assignable John Hemphill in the manner of a bail bond; and if the said attachment Thos. Rogers shall not be dissolved within ten days after the return Thos. Earp. day of said writ, judgment by default shall be given against the masters, owners, and consignees of said ship or vessel, for the amount of the penalties claimed in said statement; which statement shall be filed, as well in proceedings before a magistrate, as in those in court; and upon such judgment a fieri facias shall issue to the said sheriff directed; and if the proceedings be before a magistrate, a transcript of his judgment shall be filed in the court of common pleas, and a fieri facias shall issue from said court, under which writ, the said ship, apparel, and furniture, shall be sold, and the balance, after paying the debt, interest, and cost, shall be paid into court for the benefit of those whom it may concern; and the service of said writ so far as concerns the summoning of masters, owners, and consignees, shall be by nailing a copy thereof to the mast of the said vessel or ship. Repealing clause.

For N. Liberties.
John Kessler, Jr.
Wm. Binder.

Penn Township.
Jas. S. Spencer.
Kensington.

Michael Day.
Dist. of Southwark.
Dr. Jesse R. Burden
John Keefe.

Wm. Boyd
Nathan Bunker

Elhanan W. Keyser
John Moore
Charles Johnson
Isaac Roach.

Northern Liberties.
Geo. N. Baker
Jas. A. Mahany.

Penn Township.
John M. Ogden.

Kensington.

Geo. Wilson.

Southwark.

Thos. D. Grover
Wm. M'Glinsey.

THE TARIFF BILL. THE Tariff Bill having finally passed both houses of Congress, and its operation having an important bearing upon the commercial, manufacturing, and agricultural interests of this state, is now presented to our readers. AN ACT

In alteration of the several acts, imposing Duties on Imports, as amended by the Senate.

Be it enacted by the Senate and House of Representatives of the United States of America, in Congress assembled, That from and after the first of September, one thousand eight hundred and twenty-eight, in lieu of the duties now imposed by law, on the importation of the articles hereinafter mentioned, there shall be levied, col. lected, and paid, the following duties; that is to say:

First. On iron, in bars or bolts, and manufactured, in

vided, that all iron in slacks, blooms, loops, or other formless finished than iron in bars or bolts, except pigs or cast iron, shall be rated as rolled iron, in bars or bolts and pay a duty accordingly.

SECTION 20. And be it further enacted by the authority aforesaid, That so much of the act, entitled, "an act for the consolidation and amendment of the laws as far as they respect the poor of the city of Philadelphia, the district of Southwark, and township of the Northern Liberties," passed the twenty-ninth of March, one thousand eight hundred and three, and the several supplements thereto, as are inconsistent with the provisions of this act, be and the same are hereby repealed, from and immediately after the fourth Monday of May next; and so much of the said act, and the several supplements afore-whole, or in part, by rolling, one cent per pound, prosaid, as are not inconsistent with the provisions of this act, are hereby continued in full force. Provided, That nothing herein contained shall be deemed, or taken, or be construed, to effect a dissolution of the corporation created by the act of the twenty-ninth of March, eighteen hundred and three, abovementioned, but that the guardians to be chosen in May next, under this act, shall be deemed and taken to be the successors of those now in office, and as such continuing and preserving the said corporation in the same manner as if this act had never been passed; and all the powers and duties prescribed by the said act, and its several supplements, to be done Fifth. On round iron, or brazier's rods, of three-sixand performed by the guardians of the poor of the city teenths to eight-sixteenths of an inch diameter, incluof Philadelphia, the district of Southwark, and the town- sive; and on iron, in nail or spike rods, slit, or rolled; ship of the Northern Liberties, shall be done, performed and on iron in sheets, and hoop iron; and on iron slit or and executed, by the guardians of the poor to be ap-rolled for band iron, scroll iron, or casement rods, three pointed according to the provisions of this act, as fully and one half cents per pound.

Second. On bar and bolt iron, made wholly, or in part, by rolling, thirty-seven dollars per ton.

Third. On iron, in pigs, sixty-two and one half cents per one hundred and twelve pounds.

Fourth. On iron or steel wire, not exceeding number fourteen, six cents per pound; and over number fourteen, ten cents per pound.

and absolutely to all intents and purposes as the said Sixth. On axes, adzes, drawing knives, cutting

knives, sickles, or reaping hooks, scythes, spades, shovels, squares of iron or steel; bridle bits of all descriptions, steelyards and scale beams, socket chissels, vises, and screws of iron, for wood, called wood screws, ten per cent. advalorem, in addition to the present rates of duties.

Seventh. On steel, one dollar and fifty cents per one hundred and twelve pounds.

Eighth. On lead; in pigs, bars, or sheets, three cents per pound; on leaden shot, four cents per pound; on red or white lead, dry or ground in oil, five cents per pound; on litharge, orange mineral, lead manufactured into pipes, and sugar of lead, five cents per pound.

rem, until the 30th day of June, 1829, and from that
time a duty of fifty per centum ad valorem.
Seventh. On woollen blankets, hosiery, mits, gloves
and bindings, thirty-five per cent. ad valorem.

Eighth. On Brussels, Turkey and Wilton carpets and carpeting, seventy cents per square yard. On all Venitian and ingrain carpets and carpeting, forty cents per square yard. On all other kinds of carpets and carpeting, of wool, flax, hemp, or cotton, or parts of either, thirty-two cents per square yard. On all patent, printed or painted floor cloths, fifty cents per square yard. On oil cloths other than that usually denominated patent floor cloth twenty-five cents per square yard. On furniture oil cloth, fifteen cents per square yard. On floor matting made of flags or other materials, fifteen cents per square yard.

SEC. 2. And be it further enacted, That, from and after the thirtieth day of June, one thousand eight hundred and twenty-eight, there shall be levied, collected, and paid, on the importation of the articles hereinafter men- SEC. 3. And be it enacted, That, from and after the tioned, the following duties in lieu of those now impo-thirtieth day of June, one thousand eight hundred and sed by law: twenty-eight, there be levied collected, and paid, on the importation of the following articles, in lieu of the duty now imposed by law.

First. On wool unmanufactured, four cents per pound; and, also, in addition thereto, forty per cent. ad valorem, until the thirtieth day of June, one thousand eight hundred and twenty-nine; from which time, an additional ad valorem duty of five per cent. shall be imposed, annually, until the whole of said ad valorem duty shall amount to fifty per cent. And all wool imported on the skin, shall be estimated as to weight and value, and shall pay the same rate of duty as other imported wool.

First. On unmanufactured hemp, forty-five dollars per ton, until the thirtieth day of June, one thousand eight hundred and twenty-nine, from which time, five dollars per ton in addition, per annum, until the duty shall amount to sixty dollars per ton. On cotton bagging, four and a half cents per square yard, until the thirtieth day of June, one thousand eight hundred and twentynine, and afterwards a duty of five cents per square yard.

Second. On unmanufactured flax, thirty-five dollars per ton, per annum, until the thirtieth day of June, one thousand eight hundred and twenty-nine, from which time an additional duty of five dollars per ton, per an num, until the duty shall amount to sixty dollars per ton.

Second. On manufactures of wool, or of which wool shall be a component part, (except carpeting, blankets, worsted stuff goods, bombazines, hosiery, mits, gloves, caps, and bindings,) the actual value of which, at the place whence imported, shall not exceed fifty cents the square yard, shall be deemed to have cost fifty cents the square yard, and be charged thereon with a duty of forty per cent ad valorem, until the 30th day of June 1829, and from that time a duty of forty-five per centum ad valorem. Provided, That on all manufactures of wool, except flannels, and baizes, the actual value of which, at the place whence imported, shall not exceed thirty-square yard." three and one third cents per square yard, shall pay 14 cents per square yard.

Third. On all manufactures of wool, or of which wool shall be a component part, except as aforesaid, the actual value of which, at the place whence imported, shall exceed fifty cents the square yard and shall not exceed one dollar the square yard, shall be deemed to have cost one dollar the square yard, and be charged thereon with a duty of forty per centum ad valorem, until the 30th day of June 1829, and from that time, a duty of forty-five per centum ad valorem.

Fourth. On all manufactures of wool, or of which wool shall be a component part, except as aforesaid, the actual value of which, at the place whence imported, shall exceed one dollar the square yard, and shall not exceed two dollars and fifty cents the square yard, shall be deemed to have cost two dollars and fifty cents the square yard, and be charged with duty thereon of forty per centum ad valorem, until the 30th day of June, 1829, and from that time a duty of forty-five per centum ad valorem.

Fifth. All manufactures of wool, or of which wool shall be a component part, except as aforesaid, the actual value of which, at the place whence imported, shall exceed two dollars and fifty cents the square yard, and shall not exceed four dollars the square yard, shall be deemed to have cost at the place whence imported, four dollars the square yard, and a duty of forty per cent. ad valorem, shall be levied, collected, and paid on such valuation, until the 30th day of June, 1829, and from that time a duty of forty-five per cent. ad valorem.

Sixth. On all manufactures of wool, or of which wool shall be a component part, except as aforesaid, the actual value of which, at the place whence imported, shall exceed four dollars the square yard, there shall be levied, collected, and paid, a duty of 45 per cent. ad valo

Third. On sail-duck, nine cents per square yard, and in addition thereto, one half cent yearly until the same shall amount to twelve and a half cents per

Fourth. On molasses, ten cents per gallon. Fifth. On all imported distilled spirits, fiften cents per gallon, in addition to the duty now imposed by law.

"Sixth. On all manufactures of silk, or of which silk shall be a component material coming from beyond the Cape of Good Hope, a duty of thirty per centum ad valorem, the additional duty of five per cent. to take ef fect from and after the thirtieth day of June, one thousand eight hundred and twenty-nine: and on all other manufactures of silk, or of which silk shall be a component material, twenty per centum ad valorem."

"On Indigo, an additional duty of five cents the pound, from the thirtieth day of June, one thousand eight hundred and twenty-nine, until the thirtieth day of June, one thousand eight hundred and thirty, and from that time an additional duty of ten cents each year, until the whole duty shall amount to fifty cents per pound."

the thirtieth day of June, one thousand eight hundred SEC. 4. And be it further enacted, That "from after and twenty-eight, no drawback of duty shall be allowed on the exportation of any spirit distilled in the United States, from molasses;" no drawback shall be allowed on any quantity of sail-duck less than fifty bolts, exported in one ship or vessel, at any one time.

Src. 5. And be it further enacted, That, from and after the thirtieth day of June, one thousand eight hundred and twenty-eight, there shall be levied, collected, and paid, in lieu of the duties now imposed by law, on window glass, of the sizes above ten inches by fifteen inches, five dollars for one hundred square feet: Provi ded, That all window glass imported in plates or sheets, uncut, shall be chargeable with the same rate of duty. On vials and bottles not exceeding the capacity of six ounces each, one dollar and seventy-five cents per groce.

SEC. 6. And be it fnrther enacted by the authority aforesaid, That from and after the thirtieth day of June, one thousand eight hundred and twenty-eight, there shall be levied, collected, and paid, in lieu of the duties now imposed by law, on all imported roofing slates, not exceed ing twelve inches in length, by six inches in width, four dollars per ton, on all such slates exceeding twelve, and not exceeding fourteen inches in length, five dollars per ton; on all slates exceeding 14 and not exceeding 16 inches in length, six dollars per ton; on all slates exceeding sixteen inches, and not exceeding eighteen inches in length, seven dollars per ton; on all slates exceeding eighteen, and not exceeding twenty inches in length, eight dollars per ton, on slates exceeding twenty inches, and not exceeding twenty-four inches in length, nine dollars per ton; and on all slates exceeding twenty-four inches in length, ten dollars per ton. And that in lieu of the present duties there be levied, collected, and paid, a duty of thirty-three and a third per centum, ad valorem, on all imported ciphering slates.

SEC. 7. And be it further enacted, That all cotton cloths whatsoever, or cloths of which cotton shall be a component material, excepting nankeens imported direct from China, the original cost of which, at the place whence imported, with the addition of twenty per cent. if imported from the Cape of Good Hope, or from any place beyond it, and of ten per cent. if imported from any other place, shall be less than thirty-five cents the square yard, shall, with such addition, be taken, and deemed to have cost thirty-five cents the square yard, and charged with duty accordingly.

333

amount, any thing in any act to the contrary notwithstanding; Provided, That, in all cases where any goods, wares, or merchandise subject to ad valorem duty, or whereon the duty is or shall be by law regulated by, or be directed to be estimated or levied upon, the value of the square yard, or any other quantity or parcel thereof, shall have been imported into the United States from a country other than that in which the same were manufactured or produced, the appraisers shall value the same at the current value thereof, at the time of such last exportation to the United States, in the country where the same may have been originally manufactured or produced.

and tonnage, passed the 2d day of March, one thousand seven hundred and ninety-nine, and for other purposes," approved March first, one thousand eight hundred and twenty-three, shall not be deemed to apply or attach to any goods, wares, or merchandise, which shall be subject to the additional duty of fifty per centum, as aforesaid, imposed by this section of this act.

SEC. 9. And be it further enacted, That, in all cases where the actual value to be appraised, estimated, and ascertained, as herein before stated, of any goods wares, or merchandise, imported into the United States, and subject to any ad valorem duty, or whereon the duty is regulated by, or directed to be imposed or levied on, the value of the square yard, or other parcel or quantity thereof, shall, by ten per centum, exceed the invoice value thereof, in addition to the duty imposed by law on the same, if they had been invoiced at their real value, as aforesaid, there shall be levied and collected on the same goods, wares, and merchandise, fifty per centum of the duty so imposed on the same goods, wares, and merchandise, when fairly invoiced: Provided always, That nothing in this section contained shall be construed to impose the said last mentioned duty of fifty per centum, for a variance between the bona fide invoice of goods produced in the manner specified in the proviso SEC. 8. And be it further enacted, That in all cases to the eighth section of this act, and the current value where the duty which now is, or hereafter may be, im- of the said merchandise in the country where the same posed, on any goods, wares, or merchandise, imported may have been originally manufactured or produced:--into the United States, shall, by law, be regulated by, And further, That the penalty of fifty per centum, imor be directed to be estimated or levied upon the value posed by the thirteenth section of the act, entitled "An of the square yard, or of any other quantity or parcel act supplementary to, and to amend, the act, entitled thereof; and in all cases where there is, or shall be im-"An act to regulate the collection of duties on imports posed any ad valorem rate of duty on any goods, wares, or merchandise, imported into the United States, it shall be the duty of the collector within whose district the same shall be imported or entered, to cause the actual value thereof, at the time purchased and place from which the same shall have been imported into the United States, to be appraised, estimated, and ascertained, and the number of such yards, parcels, or quantities, and such actual value of every of them, as the case may require. And it shall in every such case, be the duty of the appraisers of the United States, and of every of them, and of every other person who shall act as such appraisers, by all the reasonable ways and means in his or their power, to ascertain, estimate, and appraise the true and actual value, any invoice or affidavit thereto, to the contrary notwithstanding, of the said goods, wares, and merchandise, at the time purchased and place from whence the same shall have been imported into the United States, and the number of such yards, parcels, or quantities, and such actual value of every of them, as the case may require; and all such goods, wares, and merchandise, being manufactures of wool, or whereof wool shall be a component part, which shall be imported into the United States in an unfinished condition, shall, in every such appraisal, be taken, deemed and estimated, by the said appraisers, and every one of them, and every person who shall act as such appraiser, to have been at the time purchased and place from whence the same were imported into the United States, of as great actual value as if the same had been entirely finished. And to the value of the said goods, wares, and merchandise, so ascertained, there shall, in all cases where the same are or shall be charged with an ad valored duty, be added all charges except insurance, and also twenty per centum on the said actual value and charges, if imported from the Cape of Good Hope, or any place beyond the same, or from beyond Cape Horn; or ten per centum if from any other place or country; and the said ad valorem rates of duty shall be estimated on such aggregate

SEC. 10. And be it further enacted, That it shall be the duty of the Secretary of the Treasury, under the direction of the President of the United States, from time to time, to establish such rules and regulations, not inconsistent with the laws of the United States, shall think proper to secure a just, faithful, and impartial appraisal of all goods, wares, and merchandise, as aforesaid, imported into the United States, and just and proper entries of such actual value thereof, and of the square yares, parcels, or other quantities thereof, as the case may require, and of such actual value of every of them: And it shall be the duty of the Secretary of the Treasury to report all such rules and regulations, with the reasons therefor, to the then next session of Congress.

We are indebted to a friend for the important tables of Inspections and Export of Flour, which appear in our paper to-day. They are the only publications of the kind that have ever appeared in the United States, and have been delayed for several years from the diffi culty of obtaining correct returns, and from the irregu larity with which they are still made at some inspection districts. It is to be regretted that it is not more complete, and especially that it has been found utterly impracticable to obtain returns of the Philadelphia and New York inspections as far back as the year 1800.--Nor can we vouch for the perfect accuracy of some of those which have been received, especially from some of the inspection districts of virginia, although every exertion has been made through attentive friends to obtain them. The publication of these tables may possibly induce those who are able to point out errors, to come