Petition to the Congress of the United States by numerous resident inhabitants of Saint Augustine, n.d. (ca. 1825). Prot...

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
















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