243

Cargo on which ship dues are calculated under this subchapter shall be reduced to tons by weight or measure according to the scale: 1 ton equals 1 cubic meter equals 1000 kilograms.\nIn case detailed information for reducing to tons is lacking, the reductions shall be made by assessment of the Collector of Customs. The Collector of Customs shall also decide whether measure or weight shall be used in the calculation.\nThe number of tons on which ship dues are charged shall in no case, where goods are loaded from or discharged to the shore, or where fuel oil for use in engines or coal is discharged to the shore or transshipped, be in excess of the net register tonnage of the vessel.\nIn calculating the number of tons, ½ ton or any larger fraction of a ton shall be considered equal to one ton, and fractions less than ½ ton shall not be considered.