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IN REPLY REFER TO
463.21 TREASURY DEPARTMENT BUREAU OF CUSTOMS OFFICE OF THE COMMISSIONER ADDRESS REPLY TO COMMISSIONER OF CUSTOMS WASHINGTON Mr. Julien C. Yonge P. K. Yonge Library of Florida History University of Florida Gainesville, Florida Sir: Reference is made to your letter of you ask to be advised as to the dutiable other citrous fruits for the period 1820 March 8, 1946, in which status of oranges and to 1860. A compilation of rates of duty on imports into the United States from 1789 to 1890, inclusive, prepared by the Committee on Finance, United States Senate, contains the following informa- tion: Acts of April 27,1816 to May 29,1830, incl. Acts of July 14,1832 and July 4,1836 Acts of Septem- ber 11,184l to July 30,1846, incl. Act of March 3,1857 (In force in 1860) Lemons Limes Oranges 30% (A 1 ?i Free Free Free 20% 20% 20% 8% 8% 8% The Bureau has been unable to verify by a reading of the Act of April 27, 1816, the rate of 30 percent ad valorem on oranges. They do not appear in the index of that act or in the list of arti- cles carrying a 30 percent duty and they are not otherwise specifi- cally mentioned. Articles not specially provided for under that act were dutiable at the rate of 15 percent ad valorem. Section 3, Tariff Act of July 14, 1832, provided for the free entry of all APR 1 1946 -2- articles not enumerated in that act or existing laws and which were then liable to an ad valorem duty of 15 percent ad valorem, and the classification of oranges at the rate of 15 percent ad valorem under the Act of April 27, 1816, would apparently result in their free entry under the Act of July 14, 1832, as shown in the compilation. Records showing actual practice for the period in question are not now available to the Bureau. Very truly yours, Assistant Deput Comissioner 463.21 1 d6 k, 9/le Aknret Ile, A -799~~ de-, C 2?-- -1.. 7/ .6, 7LA ,,,, .- '/ / / '' 6-:., ., .>. .. ,-v -,, MI"I ... ,N ."/, ,/2,// ,, a 4 .'i 24 /z.~ /*,/ P. 6 '..u /.-1 -" low. . ..: ,. ." ," .t.t~'rxt<,tte~ 4t ieierec.dieZ4 hz4t 4/ a I J d--~, -it ..... c 7t LZ q dt0r,4,. ni ':' / '"":) I<'-- ., . -: -4-I ?t-i^tcw. d^ 4tit 9^ ^%&^ Qcz u66&C 5-- ^2t%2j$Z1^^ S^62^1, a/1Q^^ Mat)^ ^ A y -- / /7 r^ // a - -Cci t, ^; CC^^^& ^ -(% -. < c z^^^ ^^^ I00' C&c 9Mearu (4tr< ci <6 4A/4^ /4241 62 6 ^'i$4^ /L^'( ^6 S, 7 ..-. jil lttyjtC, 144 ^^ -% ^Y2 ^ Q a, d ^tXitt- 64? 4,6^ (114 Lalt a*rtzd - V : arA f t c - -^by tA^a4 44^A 1J-a tat! U/It k CC- ^~j dt6a/ . Zi Jt, '5. "4^a. _. / ts'k 6'/tk/ A C / y / P14 t/It-cc, 46S tt K96w1,-; t.1B.. zfm42 'g ...,c,/ GjYS 9yt^ 9 o . . ~* -4: C 2 C 0 -(f-- .r . ---I C ry r ~^ -^ ^f^r^iy *'< (^ .. - ^ ^ r^ c? <, /, >, / I 4e 46I- ^ /^-7 ---do -- i ' .J .tI$ -.' - ," / : "/';:,.d' %Y.q'< ,",, ::;^, A- .21' 1. 7" ". .. F- -- ... . .. .. .. ...If ..j.rA.... h:t*a c .444.. j .. : . .--.. ,- ,,. --, ... ----,:,,:. :; .: ,,.,. -- -" I :- .$ 4C.n c. . .. ,---- A/z :: *T" ''*** .- : . <> --(" 7S ,. ,- . -, .".. .,. , h e h-s-A, otr t t of r o- i 2y /41416-- nz ' S ^ ,,-" # cv Ai4b ^ ^, ...^ i ,:. --, U : 4w3, ..-.- t ^- 7:- .. "- -... -flat ~ -.-.: .. .. : . : ,' .. "' " _, '"Y ..- ~ ~ . .' : .. :: ** "_* _* -* i'.' --r*, 94 40t I . :: .i...:... : ' ,,, : .. 1 ,,- # , *i: |