The Southwestern Historical Quarterly, Volume 21, July 1917 - April, 1918 Page: 23
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The Tariff History of the Republic of Texas
vessels of less than 100 tons, $1.50; of more than 100 tons, $2.50;
every port entry, $2; permits to land or load goods, bills of
health and other documents, 20 cents; bond taken officially, per-
mit to land for re-exportation, official certificates, debentures, 40
cents.170 Receipts from these charges, as well as receipts from
tonnage duties, with few exceptions, were included in the general
tariff reports, and it is difficult to determine how much revenue
was received from these sources.
Duties were payable in some, form of currency as well as specie
up to February 3, 1845, when an act was passed requiring pay-
ment of customs and tonnage duties only in gold or silver. The
act of December 20, 1836, provided for the payment of duties in
orders of the auditor,'" but as this law was a dead letter there
were no receipts of this character. By the act of June 12, 1837,
gold, silver, and such national bank paper as the, president might
direct were receivable in payment of tariff duties.172 This would
seem clearly to prohibit the use of promissory notes of the gov-
ernment in payment of duties, especially since an act had been
passed previously for funding the national debt, pledging the in-
come from customs and direct taxation to meet the interest. On
June 9, however, an act had been passed creating the promissory
notes and making them receivable for all government dues. The
secretary of the treasury, H-enry Smith, instructed the collectors
not to receive those notes in payment of customs, but he was or-
dered by President Houston to countermand this order, which
he did, and the promissory notes were received in payment of
all dues till December 14, 1837, when payment in promissory
notes was prohibited, but change notes or treasury notes were
created, which were received in payment of all dues of the gov-
ernment.173 The acts of February 5, 1840, and 1841, allowed the
payment in gold, silver, or promissory notes at par, and the act
of January 27, 1842, allowed payment in gold, silver, and ex-
chequer bills, as the new currency was called.-74 By an act
170Gammel, op. cit., II, 217.
' lbid., I, 1313.
17Telegraph and Texas Registcr, December 2, 1837; Gammel, I, 1322;
Miller, A Financial History of Texas, 68.
17 Gammel, op. cit., II, 209; 576; 734.
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Texas State Historical Association. The Southwestern Historical Quarterly, Volume 21, July 1917 - April, 1918, periodical, 1918; Austin, Texas. (texashistory.unt.edu/ark:/67531/metapth101073/m1/29/: accessed April 27, 2017), University of North Texas Libraries, The Portal to Texas History, texashistory.unt.edu; crediting Texas State Historical Association.