| An Act to define with more certainty the meaning of an
act entitled "An Act to fix the duties on articles therein
names," approved March the fifteenth, eighteen hundred and
sixty-one |
| |
| May 21, 1861 |
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| The Congress of the Confederate States
of America do enact, That the above recited act shall be so
construed as to embrace all railroad rails, spikes, fishing plates and
chairs, used in the construction of railroads, which were imported and
were in bond at the date of its passage. |
| SEC.2.Be it further enacted, That
the Secretary of the Treasury is hereby directed to refund to such
railroad companies as have, since the passage of said act, paid on any
of the above enumerated articles imported as aforesaid, a greater rate
of duty than is prescribed by said act, the amount over and above said
rate. |
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| APPROVED May 21, 1861 |
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