TITLE XII. IMPOSTS. The provisions of this Title are suggested by the provisions usua in commercial treaties between the principal commercial Powers. A number of the later treaties entered into by France, Great Britain, or the United States, are specially referred to under the Articles. These citations might be extended to earlier or less important treaties. In the British Parliamentary Papers, 1866, Accounts & Papers, vol. LXXVI., (38,) is a return showing the then existing commercial treaties of Great Britain, and indicating which of them establish reciprocity, which contain the most favored nation clause, and which regulate or provide for an equalization of shipping dues. ARTICLE 408. Equality in foreign commerce and navigation. national character or origin. 410. Restrictions on examination of cargo and charges. 411. Ships exempt from tonnage dues. 412. What acts not to be considered acts of com merce. 413. Computation of tonnage. 414. Exception as to fisheries, coasting trade and 415. Commercial travellers. Equality in foreign commerce and navigation. 408. There shall be maintained between the territories' of all the nations reciprocal liberty of commerce and navigation to all persons and ships bearing the character of any of the nations. And, except as provided in article 414, whatever trafficis allowed by any nation to its domestic ships, or to those of any other nation, shall be allowed, upon the same terms, to the vessels of all the other nations." The treaty between the United States and the Netherlands, Aug. 26, 1852, Art. II., (10 U. S. Stat. at L., 983,) expressly extends the rule of reci procity in relation to the flags of the two nations, to the colonies. So * Treaty between the United States and The Two Sicilies, Oct. 1, 1855, Arts. VI., VIII., 11 U. S. Stat. at L.,639. By numerous French treaties, all merchandise, of which the importa- tion or exportation is legal, may be imported or exported in foreign as well as domestic vessels. Such merchandise, imported into either nation by foreign vessels, may be delivered for consumption, transportation, or re-exportation, or stored at the disposal of the owner, or his agents, in all cases without being subject to more burdensome conditions than To similar effect is the treaty between France and The Pontifical States, July 29, 1867, Art. XIV., 9 De Clercq, 739. The Ottoman Empire, Feb. 25, 1862, VIII., 13 I., 609. The exception in the case of coasting and internal navigation is pro- No unfavorable discriminations on account of na- 409. No discrimination in the treatment in any re- spect, whether as to duties, charges, privileges, draw- a party to this Code or not, on account of the national character of ships or persons, or the origin of imports, or on account of the origin or destination of exports, or of property in transit through the country.' This article shall apply, without respect to the nationality of any foreign ports included in the voyage.' The commercial treaties provide in detail for many particulars which it is thought are comprehended in the above general principle. The scope of the special provisions of the treaties may be summarily stated as follows: Duties on imports.-No higher or other duties shall be charged by either nation on the importation of goods in the vessels of the other than on the same in vessels of its own national character. Treaty between the United States and Nicaragua, June 21, 1867, Art. VI., 15 U. S. Stat. at L., (Tr.,) 59. And see treaty between the United States and The Netherlands, Aug. 26, 1852, Art. III., 10 U. S. Stat. at L., 983. The treaty with The Two Sicilies, above cited, and that with Hanover, June 10, 1846, Art. III., (9 U. S. Stat. at L., 859,) and with MecklenburgSchwerin, Dec. 10, 1847, Art. III., (9 Id., 912,) forbid any priority or preference to be given to either nation, or any one on their behalf, in the purchase of articles imported, on account of the national character of the vessel. Duties on exports.-No higher or other duties shall be charged, and no less bounties or drawbacks allowed, by either nation on the exportation of goods in the vessels of the other, than on the same in vessels of its own national character. Treaties between the United States and Nicaragua, Art. VI.; Dominican Republic, Art. VI.; Bolivia, Art. IV.; Belgium, Art. VIII.; Netherlands, Art. I., above cited. See, also, the treaty between the United States and By the treaty between the United States and Belgium, above, salt and the produce of national fisheries are excepted. Merchandise of any nature and origin, exported in foreign vessels, is not liable to charges or formalities respecting the exportation, other than those to which merchandise exported by domestic vessels is liable, and is en titled to enjoy all rights and drawbacks, or other favors which are accorded in the case of domestic vessels. Treaty between France and Austria, Dec. 11, 1866, Art. VIII., 9 De Clercq, 658. Sweden and Norway, Feb. 14, 1865, 9 Id., 172. A similar provision is contained in the treaty between France and XVI., 9 Id., 739. Pontifical States, July 29, 1867, Port charges.-The vessels of one nation, from wheresoever coming, and entering, laden or in ballast, any port of another nation, are not liable to pay in those ports, whether upon entry or exit, or during their sojourn, any other or greater charges of tonnage, pilotage, brokerage, quarantine, light-house dues, or other charges imposed upon vessels under whatever denomination, for the benefit of the State, the district, or municipal or local corporations, private individuals, or any other person or establishment, than those which are chargeable upon domestic vessels coming from the same place, and having the same destination. Treaty between France and Sweden and Norway,) (omitting some qualifi- Feb. 14, 1865, Art. Free Cities of Lubeck, March 4, 1865, Grand Duchy of Meck lenburg Schwerin, (extended to the) Grand June 9, 1865, I., 9 De Clercq, 172. II., 9 Id., 187. 66 III., 9 Id., 295. Strelitz, Portugal, Austria, Russia, To very similar effect is that between France and Pontifical States, July 29, 1867, Art. X., 9 Id., 739. I., 9 Id., 658. III., 7 Id., 278. Provisions for the equality of charges on vessels of both nations are also contained in the treaty between France and San Salvador, Jan. 2, 1858, 7 Id., 362. Treaty between the United States and The Ottoman Empire, Feb. 25, 1862, Art. IX., 13 U. S. Stat. at L., 609. And see the treaties of the United States, referred to under the paragraph, above, on " duties on imports." Some of those treaties specify also charges for anchorage, harbor dues, buoys, clearance, salvage, and fees of public functionaries. By the French treaties, last above cited, each nation reserves the power to impose in its own ports, on the ships of other nations, and on merchandise composing the cargo of such ships, special taxes for the service of the port. Facilities in port.--Vessels of each nation are entitled to the same privileges in respect to stationing, lading and unlading, within the territory of the other, as are extended by the latter to domestic vessels. By the treaty between Great Britain and Prussia, August 16, 1865, (Accounts and Papers, 1866, vol. LXXVI., 38,) it is provided that ships and their cargoes of each of the parties in the dominions of the other, shall be treated in every respect as national ships and their cargoes. But this stipulation does not affect the exclusive rights connected with fishery belonging to the subjects of either country, nor the local immunities enjoyed by a privileged class in Great Britain. Discriminating duties.—No higher or other duties shall be imposed by either nation on the importation from the other nation of articles, the growth, produce, or manufacture of the other nation, than are or shall be imposed on the like articles from any nation whatever. Treaty between the United States and Nicaragua, June 21, 1867, Art. IV., 15 U. S. Stat. at L., (Tr.,) 59. Dominican Re-) public, And see treaty between the United States and Paraguay, Feb. 4, 1859, Art. IV., 12 Id., 1093. By the treaty between the United States and the Netherlands, 1852, Art. V., (10 U. S. Stat. at L., 985,) discriminating duties are allowed to some extent. The treaty between Great Britain and Austria, Dec. 16, 1865, Art. VI., (Accounts and Papers, 1866, vol. LXXVI, 38,) provides that internal imposts which are levied in the territory of one party on the production, preparation, or use of any article, whether on account of the State, or on account of municipalities and corporations, shall under no pretext affect the productions of the other party in a higher or more onerous degree than the same productions of native origin. Products of fisheries are also expressly mentioned as in addition to other articles of produce, growth or manufacture, in the treaty between the |