Public Law 40–CLXXX

That

Certificates of registry or enrolment to issue to certain foreign built vessels.

the Secretary of the Treasury be, and be is hereby, authorized and directed to issue certificates of registry or enrolment and license to the schooner “ Bob,” of St. Andrew, New Brunswick; and to the following-named Canadian-built vessels, to wit: The schooner “ Royal Albert,” of Oakville; the bark “John Breden,” the schooner “ Prince Alfred.” and the brigantine “Orkney Lass,” all of Kingston; the schooner “ George Henry,” of Toronto; the schooner “ Annexation,” of Port Hope; and the schooner“ Emperor,” of St. Catherines; also the barges “ Champlain ” and “ Hochelega,” of Quebec; the bark “ Monarch,” the brig “ Sea Gull,” and the schooner “Smith & Post,” all of Oakville; the schooner “ Welland,” of St. Catherines; the schooner “ Governor,” of Montreal; the schooner “ L. S. Shicklana,” of St. Catherines; the schooner “ Victoria,” of Toronto; said vessels being owned by citizens of the United States, and having been at all times employed upon the waters of the lakes:

Tax to be paid on vessels equal to internal revenue tax, &c.

Provided, That there shall be paid upon each of said foreign-built vessels a tax equal to the internal revenue tax upon the materials and construction of similar vessels of American build.