The ground of refusal was that they were a domestic product, sent from one port in the United States to another port in the same country, and therefore not dutiable.
"Cuba, Old and New"
Albert Gardner Robinson
This share had been originally fixed at one-fifth of the proceeds of the customs duties collected by the province of Lower Canada, but when the population of the western section increased considerably and consumed a far greater quantity of dutiable goods, its government justly demanded a larger proportion of the revenues collected in the ports of the lower St. Lawrence.
"Canada under British Rule 1760-1900"
John G. Bourinot
In October the town of Boston resolved, through its town meeting, to import none of the dutiable articles.
"The Siege of Boston"
Allen French