United States Statutes at Large/Volume 4/21st Congress/1st Session/Chapter 101
Chap. CI.—An Act to reduce the duties on coffee, tea, and cocoa.
Duty on coffee.Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That, from and after the thirty-first day of December, one thousand eight hundred and thirty, the duty on coffee shall be two cents per pound, and from and after the thirty-first day of December, one thousand eight hundred and thirty-one, the duty on coffee shall be one cent per pound, and no more; and from and after the thirty-first day of December, one thousand eight hundred and thirty, the duty on cocoa shall be one cent per pound, and no more.Cocoa.
Teas imported from China, &c. And that from and after the thirty-first December, one thousand eight hundred and thirty-one, the following rates of duty and no other, shall be levied and collected on teas imported from China, or other place east of the Cape of Good Hope, and in vessels of the United States, to wit: Imperial, Gunpowder, and Gomee, twenty-five cents per pound; Hyson and Young Hyson, eighteen cents per pound; Hyson skin, and other green teas, twelve cents per pound; Souchong and other black teas, except Bohea, ten cents per pound, and Bohea four cents per pound; and on teas imported from any other place, or in vessels other than those of the United States, the following rates, to wit:Teas imported from any other place, or in foreign bottoms, &c. Imperial, Gunpowder, and Gomee, thirty-seven cents; Hyson, and Young Hyson, twenty-seven cents; Hyson Skin, and other green teas, twenty cents; Souchong, and other black teas, except Bohea, eighteen cents; and Bohea, six cents per pound.
These duties applied to tea, &c., remaining in custom-house stores, &c.Sec. 2. And be it further enacted, That tea, cocoa, and coffee, which have been, or which shall be hereafter, put into the custom-house stores, under the bond of the importer, and which shall remain under the control of the proper officer of the customs, on the thirty-first of December, one thousand eight hundred and thirty, and the thirty-first day of December, one thousand eight hundred and thirty-one, respectively, shall be subject to no higher duty than if the same were imported, respectively, after the said thirty-first day of December, one thousand eight hundred and thirty-one:Proviso. Provided, That nothing herein contained shall be construed to alter or postpone the time when the duty on the said tea, cocoa, and coffee shall be payable.
Approved, May 20, 1830.