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AUSTRIA.

DEDUCTIONS FROM GROSS TONNAGE.

SEC. 12. All permanently covered and closed-in spaces on the upper deck, except cases mentioned below, must be included in the measurements for gross tonnage when the storage space on the upper deck exceeds one-half per cent of the tonnage of the ship. By permanently covered and closed-in spaces are meant all such as are protected against the sea and weather and suitable for storing cargo and stores, shelters for passengers and crew. The exceptions to the above rule, that all permanently covered and closed-in spaces, which also serve as protection against the weather, be included in the gross tonnage, are as follows:

(a) All covered and closed-in spaces especially fitted for machinery and occupied by the latter, the wheelhouse for sheltering the man or men at the wheel, the space for capstan and anchor gear when they are not larger than necessary for the purposes required.

(b) All closed-in space for the protection of the cabin passengers on the upper deck. (c) The gallery and space for distillery, when not larger than necessary to shelter the cook while preparing food and the engineer while distilling water necessary for the use of passengers and crew.

(d) Water-closets for officers and crew, of regulation size, on ships used principally for the transportation of passengers; one water-closet for every 50 passengers.

DEDUCTIONS FROM GROSS TONNAGE TO ASCERTAIN NET TONNAGE.

SEC. 13. From the gross tonnage of a vessel, which has been ascertained from measurements according to the foregoing paragraphs, deduct the spaces designated in sections 14, 15, and 16 to ascertain the net tonnage. However, only spaces which have been included in the gross tonnage may be deducted.

DEDUCTIONS FOR SAILING VESSELS.

SEC. 14. From the gross tonnage of sailing vessels the following deductions may be made to ascertain net tonnage:

1. The spaces occupied and actually used by the crew without regard to location, if they conform to the following conditions:

(a) Shelter for the crew must be so constructed that each man has sufficient space for a bunk and his effects. Proper ventilation must also be provided.

(b) On ships for long voyages or long coastwise trips the spaces appropriated for the use of the crew must be for each seaman not less than 12 English square feet, measured on the deck, and a space of at least 72 English cubic feet.

2. All space appropriated exclusively as shelter for the master, without regard as to location.

3. Spaces used exclusively for the following purposes: Any space used exclusively for the working of the helm, the capstan, and the anchor gear, when the space occupied is under the upper deck, but when over the upper deck they are omitted in the measurement for gross tonnage according to section 12 a.

4. The spaces for keeping the charts, signal flags, and other instruments of navigation and boatswain's stores, without regard as to location.

5. The space occupied by the donkey engine and boiler, if connected with the main pumps of the ship. In case the donkey engine is in a closed-in space over the upper deck, and the space, according to paragraph a of section 12 is omitted in the measurement for gross tonnage, then the space can not be deducted; but in all other cases the space occupied by the donkey engine is deducted from gross tonnage.

6. Every space used exclusively for storage of sails, but the space may in no case exceed 24 per cent of the gross tonnage. The deductions enumerated can only be allowed to be made on condition that the harbor master certifies that they are reasonable in extent, properly and efficiently constructed for the purposes for which they are intended, and that they fulfill all the conditions herein stated; also that there be marked either on the inside or outside of each such space for what use the space is intended and that it is actually used for that purpose.

DEDUCTIONS FOR STEAMSHIPS.

SEC. 15. To ascertain the net tonnage of steamships, the following deductions may be made from the gross tonnage:

1. The same deductions as specified in section 14 for sailing vessels, with the exception of section 6, spaces deducted for storage of sails. When the donkey engine and boiler are placed in the space designated for the main engine and con

nected therewith, then the space occupied by the donkey engine and boiler constitutes a part of the space reserved for the main engine and may not be deducted separately.

Deductions for propelling power are made as follows:

(a) In the case of paddle vessels, where the actual tonnage space except that which is actually occupied and necessary for the proper working of the boiler and machinery (with the exception of coal bunkers or bins for other fuel, also places for storing food and shelter for crew, which may have been constructed in the machinery and boiler space) is above 20 per cent and under 30 per cent of the gross tonnage, the deduction shall be 37 per cent of the gross tonnage; and in the case of screw vessels in which the tonnage of such space is above 13 per cent and under 20 per cent of the gross tonnage the deduction shall be 32 per cent of the gross tonnage.

(b) In the case of other vessels in which the actual space occupied by the propelling power is so small that it amounts in the case of paddle vessels to 20 per cent or under and in the case of screw vessels to 13 per cent or under of the gross tonnage of the ship the surveyor may make deductions according to the method specified in section a, or, if he desires, may in case of paddle vessels, deduct once and a half the tonnage of the actual machinery space, and in the case of screw vessels, once and three-fourths the tonnage of the actual machinery space.

In all cases when the space for propelling power is so small that the surveyor may choose which method of deduction shall apply the admeasurer must make the deductions, in case of paddle vessels of once and a half and in case of screw vessels of once and three-fourths of the actual tonnage of the machinery space, unless he is requested by the owners to deduct according to the other method."

(c) But if the actual machinery space is so large as to amount in the case of paddle vessels to 30 per cent or above and in the case of screw vessels to 20 per cent or above the gross tonnage of the ship, then the owner is free to choose to have the deductions made according to the above-mentioned method of 37 per cent and 32 per cent respectively, or if he prefers, there shall be deducted from the gross tonnage of the vessel in the case of paddle vessels once and a half and in case of screw vessels once and three-fourths of the space or spaces actually occupied by the machinery.

In all cases where the size of these spaces leaves the choice which method shall apply for making deductions with the owner, and he makes no use of it, then the admeasurer is obliged to make the deductions according to the per-cent method, viz, 37 per cent in case of paddle vessels and 32 per cent in case of screw vessels.

BELGIUM.

From gross tonnage there shall be deducted the spaces which are exclusively set apart for and occupied by the crew, including the engine room force, the galley, and the closets for the exclusive use of the crew, whether these spaces are above or below the upper deck. The cabin of the captain is excluded from the deduction and must be included in tonnage. Any mess room for the exclusive use of officers and engineers may be deducted from tonnage, but this deduction shall not exceed 4 tons. There shall be no deduction for officers' mess room or dining saloon on passenger vessels unless there is also a special dining saloon set apart for the passengers. A deduction of 2 tons may be made for the master's dining room. Deduction may be made for any bathroom for the exclusive use for the officers and engineers, but it shall not exceed 2 tous; in the case of passenger vessels it shall not be deducted unless there is a separate bathroom for passengers. There shall be deducted from gross tonnage inclosed spaces above the upper deck destined for the steering gear, capstan, and anchorage gear, chart room and room for signals and navigation instruments; if the chart room is also the captain's room, a maximum deduction of 3 tons for the space occupied by the charts in that cabin. The total deductions authorized by the foregoing shall not exceed 5 per cent of the gross tonnage.

In steam vessels there shall be deducted the spaces occupied by the engines and boilers and the spaces occupied by coal bunkers, when they are permanently established and so built that the coal can be turned immediately into the spaces occupied by the engines. There shall also be deducted the shaft for the operation of the screw. In the between decks and inclosed constructions upon the upper deck the space occupied by the funnels and the space which gives air and light to the engine rooms and those necessary to the working of the engine shall be deducted. The total deductions authorized by the foregoing provisions shall not exceed 50 per cent of the gross tonnage.

FRANCE.

Following are the provisions of the French law for deductions to ascertain net tonnage, as enacted in 1873, and amended in 1887, 1889, and by the act of January 31, 1893. From gross tonnage shall be deducted—

(1) Spaces set apart for the exclusive use of the crew, including the master's cabin and its accessories (bathroom, etc.) above or below the upper deck and recognized as such by the customs department, shall not be included in gross tonnage. (Jan. 31, 1893.)

(2) Spaces above the deck for passengers and certified for that purpose by the customs deparment, such as smoking rooms, conversation and music saloons, ladies' boudoirs, barroom, or staircases, shall not be included in tonnage.

(3) Navigation spaces such as skylights, shelter for the watch, chart room, wheelhouse, shelter for man at the wheel, turrets for side lights, steward's room, refrigerator, galley, oil and lamp room, hospital, and in general all spaces not used for the carrying of passengers or cargo shall not be included in tonnage. (Mar. 7, 1889.) The comparison of spaces for propelling power shall be made with the hull of the vessel, but the deduction shall consist of a percentage of the gross tonnage. The gross tonnage comprises the tonnage of the hull, with the addition of permanent and closed-in structures upon the upper deck. The tonnage of the hull shall consist of the tonnage under the tonnage deck without deduction and, in the case of vessels of several decks, of the addition of the tonnage between decks to the tonnage under the tonnage deck. (Jan. 31, 1893.)

In vessels propelled by steam or other power requiring engine room deductions shall be made for spaces occupied by propelling power or necessary for its working as well as for spaces for coal bunkers when these are permanently constructed and so placed that the coal can be directly taken to the boilers. (Jan. 31, 1893.)

In vessels propelled by paddle wheels, in which the spaces necessary for the proper working of engines and boilers and to give air and light to engine and boiler rooms is more than 20 per cent and less than 30 per cent of the hull of the vessel, the deduction shall be 37 per cent of the gross tonnage. (Jan. 31, 1893.)

In vessels propelled by screws, when these spaces are more than 13 per cent and less than 20 per cent of the hull of the vessel, the deduction shall be 32 per cent of the gross tonnage of the vessel.

If these spaces in paddle-wheel vessels are 20 per cent or less and in screw vessels 13 per cent or less of the tonnage of the hull the deduction shall consist of the actual spaces with the addition of 50 per cent in paddle-wheel vessels and 75 per cent in screw vessels.

If these spaces in paddle-wheel vessels are 30 per cent or over and in screw vessels 20 per cent or over of the tonnage of the hull the deduction shall consist of the actual spaces with the addition of 50 per cent in paddle-wheel vessels and 75 per cent in screw vessels. (Jan. 31, 1893.)

GERMANY.

DEDUCTIONS FROM GROSS TONNAGE.

Deductions from gross tonnage, to ascertain the net tonnage, can only be made of such spaces which have been included in the measurements for gross tonnage: A. Spaces for the use of the crew and for navigating the ship, viz:

1. All compartments above as well as below the upper deck occupied by or appropriated exclusively to the use of the crew, if the spaces are according to article 44, section 1, of the order of December 27, 1872.

2. Every space exclusively for the personal use of the master.

3. Every space exclusively used for:

(a) Working of the helm, capstan, and anchor gear.

(b) Keeping charts, signals, and other instruments of navigation and boatswain's stores.

4. The space occupied by the donkey engine and boiler, if connected with the main pumps of the ship.

5. In the case of ships propelled wholly by sails any space not exceeding 24 per cent of the gross tonnage used exclusively for storage of sails.

All spaces above mentioned, if a deduction is to be made, must be of the required size, efficiently constructed, lighted, furnished, and have marked in a prominent place the purpose for which the space is used.

B. In the case of vessels propelled by steam or other power requiring engine room, deductions from gross tonnage shall be made for the space occupied by the propelling power as follows:

(a) In ships propelled by paddle wheels in which the tonnage of the space occupied by and necessary for the proper working of the boilers and machinery is above 20 per cent and under 30 per cent of the gross tonnage, the deduction shall be 37 per cent of the gross tonnage.

In ships propelled by screws, in which the tonnage of the space is above 13 per cent and under 20 per cent of the gross tonnage, the deduction shall be 32 per cent of the gross tonnage.

(b) If the spaces designated (a) of the machinery space are less than the percentages named, deductions may be made as follows:

Ascertain the contents of the space or spaces actually occupied, and in the case of vessels propelled with paddle wheels add 50 per cent and in the case of vessels propelled by screws 75 per cent of the gross tonnage.

Either of the following methods may be pursued in fulfilling the provisions designated (b):

When the machinery space in the case of paddle vessels does not exceed 20 per cent and in the case of screw steamers not more than 13 per cent of the gross tonnage, the admeasurers shall be guided by regulation (b), unless they are specially commanded by the measurement authorities to measure according to regulations designated (a) for spaces occupied by the propelling power, when the deductions shall consist of 37 per cent and 32 per cent respectively of the gross tonnage of the ship.

When the machinery space in the case of paddle vessels amounts to 30 per cent or above and in the case of screw steamers to 20 per cent or above of the gross tonnage of the ship, the owner may choose by which of the two methods the deductions are to be made. If he makes no use of this privilege the admeasurers shall be guided by the regulations given at the close of the foregoing paragraph.

SEC. 7. In the case of a ship constructed with a double bottom for water ballast, if the space between the inner and outer plating thereof is certified by the surveyor to be not available for the carriage of cargo, stores, or fuel, the depth of these cross sections are measured from the under surface of the measuring deck or its water line to the upper side of the upper plating of the double bottom, deducting therefrom one-third of the thickness of the deck beam and the average thickness of the foot waling with which the double bottom may be provided.

These provisions shall go into effect July 1, 1895, so far as the changes amend the measurement regulations of June 20, 1888 (imperial decree). But admeasurement may be applied for and take effect, according to the new regulations, April 1, 1895.

PORTUGAL.

The Portuguese law provides for a deduction for crew space not exceeding 5 per cent of the gross tonnage. On steam vessels or vessels propelled by other power artificially produced there shall be deducted the spaces occupied by engines and boilers and spaces necessary to their working and by coal bunkers installed in permanent manner. On screw vessels the trunk-shaft space shall be deducted. These deductions on steam vessels shall not exceed 50 per cent of the gross tonnage.

SPAIN.

The deductions from gross tonnage to determine net tonnage under the law of Spain, December 2, 1874, are as follows:

SAILING VESSELS.

1. Spaces exclusively set apart for the accommodation of the crew.

2. The galley and closets for the exclusive use of the officers and crew.

3. Spaces set apart for the working of the helm, the capstan, and anchor gear or for keeping charts, chronometers, signals, and other instruments of navigation. The deduction for these spaces shall not exceed 5 per cent of the gross tonnage.

VESSELS PROPELLED BY STEAM OR OTHER POWER REQUIRING ENGINE ROOM.

1. The spaces indicated above for sailing vessels, but the maximum deduction shall not exceed 5 per cent.

2. The spaces occupied by the engines, including the boilers and the trunk shaft of screw vessels below the tonnage deck; spaces set apart for light and ventilation of the engine and boiler rooms and spaces necessary for the operation of the same.

3. Spaces occupied by coal bunkers. The deductions for machinery and coal bunkers shall not exceed 50 per cent of the gross tonnage. In the case of screw steamships the allowance for coal bunkers shall be 75 per cent of the actual spaces occupied by the engines, boilers, and machinery, and in the case of paddle-wheel vessels the deduction for coal bunkers shall be 50 per cent of the actual spaces occupied by the engines, boilers, and machinery.

ITALY.

The following deductions from gross tonnage are made nnder the laws of Italy: In any vessel any space permanently constructed and designed exclusively for the berthing and accommodation of the crew shall be deducted from gross tonnage, but the deduction shall not exceed 5 per cent of gross tonnage. (March 11, 1873.)

In the case of a ship propelled by steam or other mechanical motive power requiring engine room a deduction for the space required for propelling power shall be made from gross tonnage as follows:

In ships propeiled by paddle wheels in which the space occupied exclusively by and necessary to the working of the engines and boilers is over 20 per cent and less

than 30 per cent of the gross tonnage the deduction shall be 37 per cent of gross tonnage. In ships propelled by screws in which the aforesaid space is over 13 per cent and under 20 per cent of gross tonnage the deduction shall be 32. per cent of gross tonnage.

In other vessels, when the maritime department and the shipowner agree, the deduction shall be by the same method as above, or to the actual space occupied by engines and boilers shall be added for coal bunkers 50 per cent in the case of paddlewheel vessels and 75 per cent in the case of screw vessels. (July 30, 1882.)

Spaces exclusively designed to admit light and air to the engine and boiler rooms shall not be included in gross tonnage, and no deduction for them shall be made where not so included. (June 6, 1883.)

APPENDIX K.

STATE TAXATION OF SHIPPING.

The report for 1894 reviewed at some length the laws of the several States and of foreign nations for the taxation of shipping as property. During the year the legislatures of Maine, Michigan, Minnesota, and Wisconsin have materially changed their laws on the subject, and the acts of the legislatures of 1895 on the subject are reprinted here, together with an opinion of the Solicitor of the Treasury on the constitutionality of a proposition by Federal legislation to exempt American shipping in foreign trade from State taxation as property. As the legislatures of many States were not in session during 1895, an excerpt from the report of the Bureau for last year is reprinted in the hope that it may contribute this year to a modification of the laws of other States. The facts stated in regard to taxation in Maine, Minnesota, Michigan, and Wisconsin are modified materially by the new laws of those States.

MAINE.

Be it enacted by the senate and house of representatives in legislature assembled as follows:

SECTION 1. All sailing vessels registered or enrolled under the laws of the United States or foreign governments, owned wholly or in part by inhabitants of this State, shall be taxed upon an appraised value of $20 per ton gross tonnage for new vessels completed on or before the 1st day of April of each year. Vessels of one year old or more shall be reduced in value at the rate of $1 per ton per year for each additional year of age until they shall have reached the age of seventeen years, at and after which time said vessels shall be taxed upon an appraised value of $3 per ton gross tonnage.

SEC. 2. Vessels when rebuilt shall be taxed on the same valuation as vessels of onehalf the age of such rebuilt vessels.

SEC. 3. A vessel shall be regarded as rebuilt only on an expenditure being made of not less than 40 per cent of the cost of such vessel if built entirely new.

SEC. 4. Vessels if repaired to the extent of 25 per cent of the costs of such vessels if built entirely new shall be taxed on the same valuation as vessels of five-eighths of the age of such repaired vessels.

SEC. 5. All acts or parts of acts inconsistent with this act are hereby repealed. Approved March 13, 1895.

MICHIGAN.

Provided further, That all the personal property of all corporations heretofore or hereafter organized under the laws of this State for the purpose of engaging in maritime commerce or navigation shall be assessed only in the city, village, or township which is stated in their original articles of association, or in any amendment thereof heretofore or hereafter made, to be the location of their general office for business. [Sec. 2, act 206, of 1895.]

MINNESOTA.

SECTION 1. That in consideration of an annual payment into the State treasury by the owner of any steam vessel, barge, boat, or other water craft owned within this State, or hailing from any port thereof, and employed in the navigation of international waters, of a sum equal to 3 cents per net ton of the registered tonnage thereof, such payment shall be received in lieu of all taxes, and said steam vessel, barge, boat, or other water craft shall be, and the same is hereby, made exempt from all further taxation, either State or municipal, upon the payment of the sum herein provided.

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