No. 92.
Mr. Evarts to Mr. Borges.
Washington, June 15, 1880.
Sir: Referring to your note of the 18th ultimo, in relation to the additional charge of 50 cents per ton required at New York of the Brazilian vessel Foster, I have the honor to state that, as I find by a reference of the matter to the Treasury Department, the Secretary of the Treasury [Page 104] inclines to the opinion that as regards the tax or duty referred to the vessels of Brazil are entitled to exemption therefrom under the proclamation of the President of November 4, 1847 (9 Statutes at Large, p. 1001). I have examined this proclamation, and, so far as I now perceive, its terms have the effect to make Brazilian vessels exempt from the additional duties levied on the Foster as referred to in your note, and I have so informed the Secretary of the Treasury. It is of course understood that a similar exemption is still extended to vessels of the United States in the ports of Brazil. Under the circumstances it is presumed that, on the presentation of a proper claim to the Treasury Department, setting forth the grounds upon which the exemption is claimed, the additional duties paid by the Foster will be remitted.
Accept, &c.
Councillor A. P. de Carvalho Borges, &c., &c., &c.