vessels; and this whether our vessels arrive in Spain directly from the
United States or indirectly from any other country. When Congress, by
the act of 13th July, 1832, gave effect to this arrangement between the
two Governments, they confined the reduction of tonnage duty merely to
Spanish vessels "coming from a port in Spain," leaving the former
discriminating duty to remain against such vessels coming from a port in
any other country. It is manifestly unjust that whilst American vessels
arriving in the ports of Spain from other countries pay no more duty
than Spanish vessels, Spanish vessels arriving in the ports of the
United States from other countries should be subjected to heavy
discriminating tonnage duties. This is neither equality nor reciprocity,
and is in violation of the arrangement concluded in December, 1831,
between the two countries. The Spanish Government have made repeated and
earnest remonstrances against this inequality, and the favorable
attention of Congress has been several times invoked to the subject by
my predecessors. I recommend, as an act of justice to Spain, that this
inequality be removed by Congress and that the discriminating duties
which have been levied under the act of the 13th of July, 1832, on
Spanish vessels coming to the United States from any other foreign
country be refunded. This recommendation does not embrace Spanish
vessels arriving in the United States from Cuba and Porto Rico, which
will still remain subject to the provisions of the act of June 30, 1834,
concerning tonnage duty on such vessels. By the act of the 14th of July,
1832, coffee was exempted from duty altogether. This exemption was
universal, without reference to the country where it was produced or the
national character of the vessel in which it was imported. By the tariff
act of the 30th of August, 1842, this exemption from duty was restricted
to coffee imported in American vessels from the place of its production,
whilst coffee imported under all other circumstances was subjected to a
duty of 20 per cent _ad valorem_. Under this act and our existing treaty