United States Statutes at Large/Volume 3/14th Congress/2nd Session/Chapter 51
[Obsolete.]
Chap. LI.—An Act supplementary to “An act to regulate the duties on imports and tonnage.”
Act of July 20, 1790, ch. 30.
Act of April 27, 1816, ch. 107.
Act of Jan 14, 1817, ch. 3.
Ad valorem duty to be on the net cost of the article whence imported.Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That in all cases where an ad valorem duty shall be charged, it shall be calculated on the net cost of the article at the place whence imported, (exclusive of packages, commissions, charges or transportation, export duty, and all other charges,) with the usual addition, established by law, of twenty per cent. on all merchandise imported from places beyond the Cape of Good Hope, and of ten per cent. on articles imported from all other places.
Approved, March 3, 1817.