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Act of the South Carolina General Assembly concerning import duties
South Carolina. General Assembly
March 21, 1784
Volume 17, Pages 44-47

AN ACT OF THE SOUTH CAROLINA LEGISLATURE.
[From Executive Letter Book.]

State of South Caroeina.

An Act for investing the United States in Congress assembled, with a power to levy for the use of the United States, certain duties from goods imported into this State from any foreign port, island or plantation.

Whereas, the safety, honor & interest of the United States of America, require that adequate funds be provided for the regular and punctual payment of the interest annually accruing on, & for discharging in a reasonable time the principal of, the debt contracted for the support of the late War; so that full & compleat justice may be done to Creditors, by whose personal services and pecuniary aid under the blessing of divine providence, the freedom and Independence of these States were achieved.

And whereas, the investing Congress with the power required by their resolve of the 18th day of April last, to levy the duties therein mentioned, will effectually restore and support Public credit, and discharge the public debt; and it appears to be the most just, and

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reasonable, & eligible mode that can be devised for that purpose.

Be it therefore enacted by the Honorable the Senate and the House of Representatives, met in General Assembly, and by the authority of the same. That there be, & there is hereby granted to the United States in Congress assembled, power to levy within this State, for the use of the United States, the following duties upon goods imported into this State from any foreign port, island or plantation.

That is to say.

Upon all rum of Jamaica proof; per Gallon four ninetieths of a dollar and upon all other spirituous liquors three ninetieths of a dollar per Gallon.

Upon every Gallon of Maderia wine, twelve ninetieths of a dollar.

Upon every gallon of all other wines six ninetieths of a dollar.

Upon every pound of common bohea tea six ninetieths of a dollar.

Upon every pound of other India tea, 24 ninetieths of a dollar.

Upon every pound of pepper, three ninetieths of a dollar.

Upon every pound of brown sugar half a ninetieth.

Upon every pound of loaf sugar two ninetieths of a Dollar.

Upon every pound of all other sugar one ninetieth of a Dollar.

Upon every gallon of Molasses one ninetieth of a Dollar.

Upon every pound of Cocoa or Coffee one ninetieth of a Dollar.

And upon all other goods a duty of 5 per centum ad valorem at the time and place of importation; to be collected under such regulations as the United States in Congress Assembled shall direct.

Provided that such regulations do not extend as far as to subject any Citizen of this State to be carried out of the same for trial, or to compel him to answer to any action without the State, or to deprive him of a trial according to the Constitution and Laws of this State, or to convict him criminally without a trial by jury, or his own voluntary confession in open Court, or to impose excessive fines, or to inflict punishments which are either cruel or unusual in this State, or to break open any dwelling-house, store or ware-house at any other than the day time, and between the rising and setting of the sun, or then without a warrant from a lawful Magistrate, & upon the oath of the party respecting the same:—and also provided that the trial on all seizures and questions under this Act shall be

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before the Court of common pleas, or one of the Circuit Courts of this State; and that a forfeiture shall not in any case exceed the goods seized, & the vessel in which such goods may be imported, with the cargo, or the values of such goods & vessel:—and provided also that the Collectors of said duties shall be appointed by the General Assembly of this State, or during their recess by the Governor, with the advice of the Privy Council; which said Collectors shall be Citizens of the same; and no person shall proceed to execute the office of Collector who holds any office of trust or profit, either in this, and any of the United States, nor be directly or indirectly concerned in trade; and the said Collectors shall, whenever required by the Legislature, produce their books, or a fair Copy of them, for their inspection; & which collectors, when so appointed, shall be amenable to, & removable by the United States in Congress assembled alone; and in case of the death, resignation or removal of any collector, his successor shall be appointed, within thirty days after the United States in Congress Assembled shall give notice for that purpose, by the General Assembly, if sitting, and if not, by the Governor with the advice of the Privy Council. And if in case the General Assembly, and the Governor and Council, shall neglect to supply a vacancy occasioned as aforesaid within the term of thirty days after notice as aforesaid, power is hereby given to the United States in Congress assembled to supply and fill the same with some Citizen of this State, but which Citizen shall not proceed to execute the office of Collector if he hold any place of trust or profit either in this, or any of the United States, nor until he hath taken the following oath, viz., “I, A. B. do solemnly swear or affirm, as the case may be, that I will not directly nor indirectly in my own name nor in the name of any other person or persons, carry on, or be concerned in interest in carrying on any trade or commerce during my continuance in office: So help me God:” which oath the Governor or Commander in Chief for the time being, is hereby directed and authorised to administer. Provided also that none of the said duties shall be applied to any other purpose than the discharge of the interest or principal of the debts contracted on the faith of the United States for supporting the late War; and that an annual acct. of the proceeds, and application of the aforesaid revenues, shall be made out and transmitted to this State, distinguishing the proceeds
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of each of the specified articles, and the amount of the whole revenue received from each State, together with the allowances made to the several officers employed in the collection of the said revenue. And be it further enacted by the authority aforesaid, that this Act shall be in force and begin to operate as soon as the United States in Congress assembled shall notify to the General Assembly of this State, or to the Governor or Commander in Chief during their recess, that all the other States in the Confederation have passed Acts vesting the United States, in Congress Assembled, with power to levy on the respective States like duties, to be appropriated in like manner, and for the space of twenty five years, and that it shall continue in force from that time for the space of twenty-five years; in the nature of a grant sacred and irrevocable by any one or more of them, without the concurrence of the whole or a majority of the United States, in Congress Assembled; Provided likewise that the monies arising from the said revenue, and other monies that may be appropriated for the like purposes, shall not be sufficient to discharge the said principal debt and interest, before the said term of twenty five years is expired; provided also that nothing herein contained shall extend or be construed to extend, to give the United States, in Congress assembled, a power to impose a levy, any duty on negroes, or other slaves imported into this State. And be it further enacted by the authority aforesaid, That an Act passed on the thirteenth day of August in the year of our Lord one thousand seven hundred and eighty three, entitled “an Act to impose certain duties on goods to be imported into this State”, be, and is hereby declared to be repealed.


In the Senate and House, the 21st day of March, 1784, and in the 8th year of the Independence of the United States of America.
JOHN LLOYD,
President of the Senate.
HUGH RUTLEDGE,
Speaker of the House of Representatives.