No. 484.
Mr. Evarts to Mr. Mantilla.

Sir: Referring to your note of the 14th ultimo, in regard to reparation for some of the consequences arising to several Spanish vessels from the strict enforcement of the provisions of the circular of the Treasury of September 7, 1877, concerning the exaction of tonnage dues from certain vessels, I have the honor to inform you that the subject of your note having been referred to the Secretary of the Treasury, a communication has been received from that department, stating that the provisions of section 4231, Revised Statutes, exempted only such vessels of Spain from tonnage dues, exceeding the ordinary rate of 30 cents per ton, as came from ports in Spain or her colonies where no discriminating or countervailing duties on tonnage were levied on vessels of the United States; and that, under the law of February 27, 1877, that department could pursue no other course than to omit Spain from the list of exempted nations until it was known that no discriminating duties were levied on vessels of the United States in any ports under her dominion.

[Page 819]

The Secretary adds:

It is perhaps unnecessary to remark that, upon assurances received from Madrid, the vessels of Spain have been put upon the exempt list. In the case of the Los Amigos, therefore, this department, upon inquiring into the circumstances of the payment of the tax of 50 cents per ton in excess of ordinary rates, will refund the money, if it is in its power to do so, and if the proper person to receive the money be designated; or, if it cannot make the refund, the department will submit the case to Congress for an appropriation.

Accept, &c.,

WM. M. EVARTS.