FRANCIS LOUSADA, Her Britanic Majesty’s Consul to J. Z. Goodrich, April 22, 1865

Mr. Lousada to Mr. Goodrich

Sir: I beg to submit to you that the several British vessels which have entered at this port since the 1st of April have been forced to pay thirty cents per ton duty, calculated on the old American system of tonnage, which, as you are aware, increases the number of tons by about twenty-five per cent.

Application was made on the subject to Washington, and the assistant treasurer, under date of January 20, 1865, replied that—

“1. The tonnage tax of ten cents a ton (now raised to thirty cents) attaches, on entry of the vessel, upon the tonnage expressed on the document under which she enters, and not upon any tonnage which may be subsequently ascertained.

“2. In this respect foreign vessels differ in nowise from American. The tax is to be assessed upon the tonnage borne upon their registers.”

I trust, sir, if upon reference you find this opinion to be maintained, that you will consider it just and proper to remit the additional tax, unduly levied, upon British vessels which may have entered subsequently to the promulgation of the law.

I have, &c.,