"[HE] The amount of duties to
be remitted was to be equal to the amount per ton collected on the
materials required for certain defined classes of ships: on wooden
vessels, eight dollars a ton; on iron, twelve dollars a ton; on
composite vessels (vessels composed of iron frames and wooden
planking), twelve dollars a ton; on iron steamers, fifteen dollars a
ton. Where American materials were used in the construction of iron or
composite vessels, allowance was to be made of an amount equivalent to
the duties imposed on similar articles of foreign manufacture. The
bounties were thus classified: to owners of American registered ships
engaging for more than six months in a year in the carrying trade
between America and foreign ports, or between ports of foreign
countries, a dollar and a half per ton upon a sailing-ship each year so
engaged, and a dollar and a half upon a steamer running to and from the
ports of the British North American provinces; four dollars upon a
steamer running to and from any European port; and three dollars to and
from all other foreign ports.[HF]
The intent of the second bill, "imposing tonnage duties and for other
purposes," was the readjustment of the existing tax upon tonnage so that
it should fall "more equitably upon the different classes of vessels
affected thereby.
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