United States Statutes at Large/Volume 1/4th Congress/2nd Session/Chapter 18
Act laying duty on snuff repealed.Section 1. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That so much of the act, intituled “An act to alter and amend the act, intituled An act laying certain duties upon snuff and refined sugar,”1795, ch. 43.
1798, ch. 80. as respects the duties therein laid upon mills and implements employed in the manufacture of snuff, and the drawbacks therein allowed, upon the exportation of snuff manufactured within the United States, be suspended, from the passing of this act, until the end of the next session of Congress.
Relief granted in certain cases.Sec. 2. And be it further enacted, That in all cases of licenses granted under the said act, where, by failure of water, or other casualty, occurring to the mill or mills, or to the implements or to the proprietor, or other person licensed, the use and benefit of such license has been lost, or considerably interrupted, and the duties thereon required or paid, may be considered as peculiarly unequal and injurious, the Secretary of the Treasury, upon due representation and proof of such ease, shall be, and hereby is authorized to cause to be refunded or remitted, such part of the duties paid, or secured on such license, as shall appear just and reasonable, under the circumstances of the case, and having regard to the loss, injury, or peculiar hardship sustained as aforesaid.
Approved, March 3, 1797.