Note 45 — NINTH CONGRESS.—SECOND SESSION. PROCEEDINGS AND DEBATES IN THE HOUSE OF REPRESENTATIVES.

The bill was passed through the House with only five dissenting votes, and through the Senate with nearly equal unanimity. The following is a copy of the act:

That, from and after the thirtieth day of June next, the act, entitled “An act laying an additional duty on salt imported into the United States, and for other purposes,” passed the eighth day of July, one thousand seven hundred and ninety-seven, shall be, and the same hereby is, repealed, and that, from and after the thirty-first day of December next, so much of any act as lays a duty on imported salt be, and the same hereby is, repealed; and, from and after the day last aforesaid, salt shall be imported into the United States free of duty: Provided, That for the recovery and receipt of such duties as shall have accrued, and on the days aforesaid, respectively, remain outstanding, and for the recovery and distribution of fines, penalties, and forfeitures, and the remission thereof, which shall have been incurred before and on the said days, respectively, the provisions of the aforesaid act shall remain in full force and virtue.

Sec. 2. And be it further enacted, That, from and after the first day of January next, so much of any act as allows a bounty on exported salt, provisions and pickled fish, in lieu of drawback of the duties on the salt employed in curing the same, and so much of any act as makes allowance to the owners and crews of fishing vessels, in lieu of drawback of the duties paid on the salt used by the same, shall be, and the same hereby is, repealed: Provided, That the provisions of the aforesaid acts shall remain in full force and virtue for the payment of the bounties or allowances incurred or payable on the first day of January next.

☞ Throughout the entire debate on the bill, there was not a word of objection to the bounties and allowances falling with the salt tax.