The general in command of the Army at Vera Cruz, upon his
own view of his powers and duties, and without specific instructions to
that effect, immediately after the capture of that city adopted this
mode. By his order of the 28th of March, 1847, heretofore communicated
to the House of Representatives, he directed a "temporary and moderate
tariff of duties to be established." Such a tariff was established, and
contributions were collected under it and applied to the uses of our
Army. At a still earlier period the same power was exercised by the
naval officers in command of our squadron on the Pacific coast. ...
Not doubting the authority to resort to this mode, the order of the 31st
of March, 1847, was issued, and was in effect but a modification of the
previous orders of these officers, by making the rates of contribution
uniform and directing their collection in all the ports of the enemy in
our military occupation and under our temporary military government.
The right to levy contributions upon the enemy in the form of import and
export duties in his ports was sanctioned by the treaty of peace with
Mexico.
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