This recommendation does not embrace Spanish
vessels arriving in the United States from Cuba and Porto Rico, which
will still remain subject to the provisions of the act of June 30, 1834,
concerning tonnage duty on such vessels. By the act of the 14th of July,
1832, coffee was exempted from duty altogether. This exemption was
universal, without reference to the country where it was produced or the
national character of the vessel in which it was imported. By the tariff
act of the 30th of August, 1842, this exemption from duty was restricted
to coffee imported in American vessels from the place of its production,
whilst coffee imported under all other circumstances was subjected to a
duty of 20 per cent _ad valorem_. Under this act and our existing treaty
with the King of the Netherlands Java coffee imported from the European
ports of that Kingdom into the United States, whether in Dutch or
American vessels, now pays this rate of duty. The Government of the
Netherlands complains that such a discriminating duty should have been
imposed on coffee the production of one of its colonies, and which is
chiefly brought from Java to the ports of that Kingdom and exported from
thence to foreign countries.
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