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+ Add 2 drs. of powdered camphor to each pound. All pills to be coated with gelatine. Directions for making the liquor to be on the bottle. I dr. to the oz, of white or yellow wax should be incorporated in all ointments. Samples of the disinfectants supplied will be occasionally taken for analysis to determine whether they fulfil the requirements of the Board of Trade. ** A powder containing not less than 20 per cent. of pure carbolic or cresylic acid. The powder to be securely packed in tin cannisters containing not more than 4 lbs in each tin. A liquid containing not less than 80 per cent. of free carbolic or cresylic acid

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EXPORT DUTY ON COAL.

The Finance Act, 1901, Section 3, provides as follows:

(1) There shall, as from April 19, 1901, be charged, levied, an! paid on coal exported from Great Britain or Ireland, a duty of Is. per ton, but a rebate of the duty shall be allowed on any coal the value of which free on board is proved to the satisfaction of the Commissioners of Customs not to exceed 6s. per ton.

(2) The Treasury may, if they think fit, in any case remit the duty on any coal exportel before January 1, 1902, in pur.uance of a contract made before April 19, 1901.

(3) Coal may be shipped on any ship, duty free, in like manner as, and subject to terms and conditions similar to those on which stores are allowed to be shipped under the Customs Act.

(4) The provisions set out in the Fourth Schedule to this Act, and the modifications of the Customs Acts set out in the same schedule, shall have effect with respect to the exportation of coal and the duty thereon. (5) For the purposes of this Act, “coal" includes culm, coke, and cinders. (6) In any case where the person paying the duty hall be the tenant of the mines from which the coal shall have been produced subject to the payment of a rent or royalty, varying with the selling price of such coal, and the coal shall have been sold at a price inclusive of the duty, then the amount of such duty so paid shall, in the absence of any agreement to the contrary, be deducted in ascertaining the amount of such selling price for the purpose of determining the amount of the said rent or royalty.

FOURTH SCHEDULE.

Provisions as to Exportation of Coal.

1. Coal shall not be shipped for exportation from Great Britain or Ireland or carriage coastwise unless entry and clearance thereof have been made before shipment in such manner as the Commissioners of Customs direct.

2. The Commissioners of Customs may, if they think fit, require security (similar to that which they may require under Section 104 of the Customs Consolidation Act, 1876) for the due carriage coastwise of coal.

3. If any person ships or attempts to ship coal without complying with or in contravention of the foregoing provisions in this schedule, or if the master of a ship commits an offence under Section 142 of the Customs Consolidation Act, 1876 (which relates to deviations from coasting voyages), he shall be liable to the same penalty to which a person is liable under Section 186 of the Customs Consolidation Act, 1876, for illegally importing goods, the importation of which is prohibited.

4. The exporter or shipper of any coal, or his agent, shall, on being required by the Commissioners of Customs, produce all bills of lading, weight, rates, or other documents relating to the coal, and, if he fails to do so, shall be liable to a penalty not exceeding 20.

5. The Treasury may, if they think fit, restrict or limit the exportation from the Isle of Man of any coal in the same manner as they may restrict the importation into the Isle of Man of any foreign goods under section 283 of the Customs Consolidation Act, 1876.

6. In the event of the coal duty being paid by a colliery proprietor upon coal sold by him free on board to a purchaser in pursuance of a contract made before April 19, 1901, the seller may, in the absence of agreement to the contrary recover, as an addition to the contract price of the coal, a sum equal to the amount of duty so paid, unless the purchaser shows that the coal has been applied for the purpose of fulfilling a contract made by him before April 19, 1901, for the sale of the coal at a specified price.

I.

Modifications of Customs Acts as to Exportation of Coal.

Section 30 of the Customs Consolidation Act, 1876 (which relates to the deposit of duty in case of dispute) shall apply with respect to the duty on coal with the substitution of "coal for goods admissible for home consump tion" of "exporter " for "importer,” and of “exportation” for “importation.' 2. Sections 16, 100, and 102 of the Customs Consolidation Act, 1876 (which relate to the shipping and water carriage of goods), shall apply to coals in the same manner as they apply to drawback goods.

3. The security to be given under Section 104 of the Customs Consolidation Act, 1876, or on the exportation of coal shall be such as to secure, in addition to the matters mentioned in that section, the correctness of the entry of the coal for export and the amount of the duty payable.

4. Section 148 of the Customs Consolidation Act, 1876 (which relates to the entering outwards without landing of goods carried coastwise shall apply in the case of coal, notwithstanding that coal is liable to duty.

Extracts from Customs Regulations re Export Duty on Coal.
Rebate on Duty in certain cases.

Officers are informed, with reference to Section 3 of this Act, allowing a rebate of duty on any coal, the value of which free on board is proved to the satisfaction of the Board not to exceed 6s. a ton, that duty is, in all cases, to be paid in the first instance, and the claim for rebate subsequently made. A similar course is to be followed, with reference to Section 7, as regards manufactured fuel, duty being charged thereon on exportation at the rate of 90 per cent. of the Coal Duty, and the claim for rebate being subsequently made on the quantity of the coal ingredient of a value not exceeding 6s. a ton used in its manufacture

7. With reference to Section 7 of the Act, duty is to be charged on manufactured fuel exported as cargo at the rate of 90 per cent. of the duty on coal, and any rebate of duty to be allowed therein is to be calculated in respect of the quantity of coal of a value not exceeding 6s. a ton used in the manufacture or preparation of the goods (see par. 9).

9. All claims for rebate of duty on exported coal under Section 3 of the Act must be made by the exporter according to the prescribed form within one month from the date of payment of duty. Rebate of duty will only be allowed in the case of coal, the value of which, free on board, exclusive of duty, is proved to the satisfaction of the Board not to exceed 6s. a ton, and of a coal ingredient in any fuel which is so proved not to be of a higher value. In making his claim the exporter will annex such evidence of the value of the coal, &c., as he may be able to submit This evidence may consist of colliery or sellers' invoices or accounts, and other documentary evidence, and must include a declaration from the person from whom the exporter purchased the coal, &c., in the prescribed form, unless the exporter is himself the original owner of the coal, &c. In the latter case the claim for rebate of duty is to be made on the form provided for the purpose.

10. (a) The master or owner of any ship about to proceed to a foreign port may request coal for use on board free of duty on the usual Form of Stores Authority. Bond in a penalty of double the duty involved must be given for the due use of such coal on board. When bond has been given, a Shipping Bill is to be signed and issued as authority for shipment.

(6) In the case of coal, however, for use on board, to be stowed entirely in the spaces permanently provided in the vessel for such stowage, the request may be made on the prescribed form, and the bond and Shipping Bill may be dispensed with. Coal may also be shipped free of dity for use on sailing vessels proceeding to a foreign port on this Form of Request in quantities which appear reasonable to the officer granting the request.

II.

Either Form of Request under Section 7 must not only show the quantity of coal to be shipped, but also the quantity, if any, remaining on board from a previous voyage. In the case of steam vessels the Engineers' Log Book is to be produced, or a statement from the owner, master, or engineer of the vessel of the average daily consumption of coal thereon on the previous voyage. A general statem ent to this effect may be accepted in respect of any steam vesse'.

16. As regards shipments of coal on account of the Admiralty, duty will not be chargeable. Collectors will receive intimation from the Board from time to time of such shipments.

OIL ON ROUGH SEAS.

The Board of Trade desire to call attention to the following information, which has been published by the Admiralty in their Sailing Directions, on the USE OF OIL AT SEA FOR MODIFYING THE EFFECT OF BREAKING WAVES :

"Many experiences of late years have shown that the utility of oil for this purpose is undoubted, and the application simple.

"The following may serve for the guidance of Seamen, whose attention is called to the fact that a very small quantity of oil, skilfully applied, may prevent much damage both to ships (especially the smaller classes) and to boats, by modifying the action of breaking seas.

"The principal facts as to the use of oil are as follows:

1. On free waves, i.e., waves in deep water, the effect is greatest.

"2. In a surf, or waves breaking on a bar, where a mass of liquid is in actual motion in shallow water, the effect of the oil is uncertain; as nothing can prevent the larger waves from breaking under such circumstances; but even here it is of some service.

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3. The heaviest and thickest oils are most effectual. Refined kerosene is of little use; crude petroleum is serviceable when nothing else is obtainable; but all animal and vegetable oils, such as waste oil from the engines, have great effect.

4. A small quantity of oil suffices, if applied in such a manner as to spread to windward.

5. It is useful in a ship or boat, both when running or lying to, or in wearing "6 No experiences are related of its use when hoisting a boat up in a sea-way at se, but it is highly probable that much time and injury to the boat would be saved by its application on such occasions.

7. In cold water, the oil, being thickened by the lower temperature, and not being able to spread freely, will have its effect much reduced. This will vary with the description of oil used."

"8. The best method of application in a ship at sea appears to be: hanging over the side, in such a manner as to be in the water, small canvas bags, capable of holding from one to two gallons of oil, such bags being pricked with a sail needle to facilitate leakage of the oil.

"The position of these bags should vary with the circumstances. Running before the wind they should be hung on either bow-c.g., from the cathead-and allowed to tow in the water.

"With the wind on the quarter the effect seems to be less than in any other position, as the oil goes astern while the waves come up on the quarter.

"Lying to, the weather bow and another position farther aft seem the best places from which to hang the bags, with a sufficient length of line to permit them to draw to windward, while the ship drifts.

"9. Crossing a bar with a flood tide, oil poured overboard and allowed to float in ahead of the boat which would follow with a bag towing astern, would appear to be the best plan. As before remarked, under these circumstances the effect cannot be so much trusted.

"On a bar with the ebb tide it would seem to be useless to try oil for the purpose of entering.

"10. For boarding a wreck, it is recommended to pour oil overboard to windward of her before going alongside. The effect in this case must greatly depend upon the set of the current, and the circumstances of the depth of water.

"11. For a boat riding in bad weather from a sea anchor, it is recommended to fasten the bag to an endless line rove through a block on the sea anchor, by which means the oil is diffused well ahead of the boat, and the bag can be readily hauled on board for refilling if necessary."

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