A vessel making regular daily trips between a port of the United States and a port of Canada only on interior waters not navigable to the ocean is exempt from tonnage taxes and light money, except on its first clearing each year.
|Source (U.S. Code)||Source (Statutes at Large)|
|60310||46 App.:125.||R.S. §4221.|
The words "is exempt from tonnage taxes" are substituted for "no tonnage fees shall be charged" for consistency in the revised chapter. The words "and light money" are added for clarity and consistency. See 19 C.F.R. §4.21 (2003). The words "by the officers of the United States" are omitted as unnecessary.
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