cept on Corn,

&c.) there shall lowed the Du

be paid and al

ties and Drawbacks specified

in the Tables annexed.

Goods having

posed by former Acts, to be entitled to Drawbacks.

upon Corn (1), Grain, Meal, or Flour), there shall be
raised, levied," collected and paid unto His Majesty, His
Heirs and Successors, upon Goods, Wares, and Merchan-
dize imported into or exported from the United King-
dom,
or carried Coastwise from one Port or Place in
the United Kingdom to another Port or Place in the same,
THE several Duties of Customs, and there shall
be allowed the several Drawbacks, as the same are re-
spectively inserted, described, and set forth in Figures in
the Tables to this Act annexed, and denominated respec-
tively," TABLE of Duties of Customs Inwards,"
"TABLE of Duties of Customs Outwards," and
"TABLE of Duties of Customs Coastwise."

III. AND be it further enacted, That the Amount of paid Duties im- Drawbacks granted, allowed, and made payable upon Goods, Wares, and Merchandize exported from or used or consumed in Great Britain or Ireland, under or by virtue of any Act or Acts in force in Great Britain or Ireland on or immediately before the said Fifth Day of January One thousand eight hundred and twenty-six, shall remain and continue payable with respect to such Goods, Wares, and Merchandize as, having paid the Duties imposed upon the Importation thereof by any Act or Acts in force on or immediately before the said Fifth Day of January One thousand eight hundred and twenty-six, shall, from and after the said Fifth Day of January One thousand eight hundred and twenty-six, be exported from Great Britain or Ireland respectively: PROVIDED always, that no Drawback shall be allowed for any Ashes used in bleaching Linen, nor for any Brimstone used for the making of Oil of Vitriol, which shall not have been so used respectively on or before the Fifth Day of July One thousand eight hundred and twenty-six, nor unless such Drawback be duly claimed on or before the Fifth Day of January One thousand eight hundred and twenty-seven.

Proviso as to
Ashes used in

Bleaching, and to Brimstone used for Oil of Vitriol.

Duties and

Drawbacks to

be under the

or so used or consumed in

-

IV. AND be it further enacted, That the Duties and Drawbacks by this Act imposed and allowed shall be under Management of the Management of the Commissioners of His Majesty's Customs, and shall be ascertained, raised, levied, col

the Commis

sioners of Cus

toms.

(1) For Duties on Corn, see Appendix.

lected, paid, and recovered and allowed, and applied or appropriated, under the Provisions of an Act passed in the present Session of Parliament, intituled An Act for the general Regulation of the Customs.

V. AND be it further enacted, That it shall be lawful Reciprocal Du

ties to be levied

for His Majesty, by and with the Advice of His Privy on Foreign Council, by His Order in Council, from Time to Time to Merchandize, order and direct that there shall be levied and collected &c.

any additional Duty not exceeding One-fifth of the Amount
of any existing Duty upon all or any Goods, Wares, or
Merchandize, the Growth, Produce, or Manufacture of
any Country which shall levy higher or other Duties
upon any Article the Growth, Produce, or Manufacture of
any of His Majesty's Dominions, than upon the like Article
the Growth, Produce, or Manufacture of any other Foreign
Country; and in like Manner to impose such additional
Duties upon all or any Goods, when imported in the
Ships (1) of any Country-which shall levy higher or
other Duties upon any Goods when imported in British
Ships, than when imported in the National Ships of such
Country, -or which shall levy higher or other Tonnage
or Port or other Duties upon British Ships than upon such
National Ships, or which shall not place the Commerce
or Navigation of this Kingdom upon the Footing of the
most favoured Nation in the Ports of such Country;
AND either to prohibit the Importation of any Manufac-
tured Article, the Produce of such Country, in the Event
of the Export of the Raw Material of which such Article
is wholly or in part made being prohibited from such
Country to the British Dominions, or to impose an
additional Duty, not exceeding One-fifth as aforesaid, upon
such Manufactured Article ; AND also to impose
such additional Duty in the Event of such Raw Material
being subject to any Duty upon being exported from the
said Country to any of His Majesty's Dominions;
AND all Duties imposed by any such Order shall be deemed
to be Duties imposed by this Act.

Rice

VI. AND be it further enacted, That upon the Exportation from the United Kingdom of any Foreign or Paddy, which shall have been cleaned therein, and which shall have paid the Duties payable on the Importation

(1) See also 4 Geo. 4. Cap. 77. Appendix.
Q

Drawback on the Exportation of Foreign Rice or Paddy:

Conditions on which such Drawback is

paid.

Drawback on Camphor refined.

Juice of

Lemons, &c.

shall be ascertained.

thereof under this Act, there shall be allowed and paid for every Hundred Weight thereof a Drawback equal in Amount to the Duty paid on every Four Bushels of the rough Rice or Paddy from which the same shall have been cleaned.

VII. PROVIDED always, and be it further enacted, That such Drawback upon Rice so exported shall be paid and allowed only upon such clean Rice as shall be deposited for the Purpose of Exportation, within One Calendar Month from the Day on which the Duty thereon had been paid, in some Warehouse, (in which Rice may be warehoused on Importation without Payment of Duty), and shall there remain secured until duly shipped to be exported from such Warehouse: PROVIDED also, that the Exporter of such Rice shall make Oath before the Collector or Controller that the Rice so warehoused for Exportation was cleaned from the rough Rice or Paddy upon which the Duties had been so paid.

VIII. AND be it further enacted, That such Drawback as is mentioned, specified, and set forth in the Table (1) of Duties Inwards to this Act annexed shall be allowed upon the Exportation of any Camphor which shall be refined in the United Kingdom from a larger Quantity imported unrefined, provided Oath be made by the Refiner or Refiners thereof, before the Collector or Controller, that the said refined Camphor was produced solely from Camphor which had been imported into the United Kingdom unrefined, and for which the Duties of Customs had been paid.

IX. AND for ascertaining the Degrees of specific Gravity of Strength according to which the Duty on the Juice how the Strength of Lemons, Limes, and Oranges imposed by this Act shall be collected and paid, be it enacted, THAT such Degrees of such specific Gravity or Strength shall be ascertained by a Glass Citrometer, which shall be graduated in Degrees in such Manner that, distilled Water being assumed as Unity at the Temperature of Sixty Degrees by Fahrenheit's Thermometer, every Degree of the Scale of such - Citrometer shall be denoted by a Va

(1) There is no Drawback in the Table, therefore this Section is a Nullity. N. B. The Drawback was discontinued when the Duty was reduced from 1s. 3d. to 5d. by Act 4 Geo. 4. Cap. 69., therefore the Error is in the Section, and not in the Table

riation of Four One-thousandth Parts of the specific Gravity of such Water.

X. AND be it further enacted, That it shall be lawful to import into the United Kingdom any Flax, and any Wood being Eight Inches Square or upwards, fit for Ship-building, and any Bark, or any Solid Vegetable Extract to be used solely for the Purpose of tanning Leather, such Articles being the Growth or Produce of the Colony of New South Wales, or any of the Settlements. or Dependencies thereof, or of Norfolk Island, - or Van Diemen's Land, or of New Zealand, and imported direct from the said Places during the Remainder of the Period of Ten Years, to be reckoned from the First Day of January One thousand eight hundred and twenty-three,

without Payment of any Duty whatever for the same: — PROVIDED always, that before such Goods shall be entered as being the Growth or Produce of any of the said Places, except New Zealand, the Master of the Ship or Vessel importing the same shall produce and deliver to the Collector or Controller of the Customs at the Port of Importation a Certificate, under the Hand of the proper Officer at the Place where such Goods were taken on board, testifying that Proof had been made, in manner required or authorized by any Law in force for the Time being in such Place, that such Goods were of the Growth or Produce thereof, stating the Name of the Place, and the Quantity and Quality of the Goods, and the Name of the Vessel in which they are laden, and of the Master thereof; and such Master shall also make Oath before the Collector or Controller of the Customs at the Port of Importation, that such Certificate was received by him at the Place where such Goods were taken on board, and that the Goods so imported are the same as are mentioned and referred to in such Certificate; AND before any such Goods shall be entered as being the Produce of New Zealand, the Master of the importing Ship shall make Oath, before the Collector or Controller of the Customs at the Port of Importation, that such Goods were taken

on board such Ship at New Zealand.

Flax, Wood for and Bark, may Ship-building, be imported from New South Wales, &c.

XI. AND be it further enacted, That it shall be lawful Warehousing of for the Importer of any Goods, subject to any of the Duties Goods. imposed by this Act, to warehouse such Goods upon

the First Entry thereof under the Laws in force for the warehousing of Goods without Payment of Duty upon

Cape of Good

Hope as Limits

of Charter;

Mauritius as
West Indies.

Produce of
Limits of
Charter im-
ported from

Malta or
Gibraltar.

Pease for Seed.

Wine for
Prisage.

such First Entry (1); - AND that all Goods which shall have been so warehoused before the Commencement of this Act, and shall remain so warehoused after the Commencement of the same, shall become liable to the Duties imposed by this Act, in lieu of all former Duties.

XII. AND be it further enacted, That, for the Purposes of this Act, the Cape of Good Hope (2) and the Territories and Dependencies thereof, shall be deemed to be within the Limits of the East India Company's Charter; AND the Island of Mauritius (2) shall be deemed to be One of His Majesty's Sugar Colonies, and placed upon the same Footing in all respects as His Majesty's Islands in the West Indies. (3)

XIII. AND be it further enacted, That all Goods the Produce of Places within the Limits of the East India Company's Charter, having been imported into Malta or Gibraltar in British Ships, shall, upon subsequent Importation into the United Kingdom (4) direct from thence, be liable to the same Duties as the like Goods would respectively be liable to, if imported direct from some Place within the Limits of the said Charter.

XIV. AND be it further enacted, That it shall be lawful to import Pease for Seed, on Payment of the Duty imposed by this Act, at Times when the Importation of Pease may be prohibited on account of the Average Price thereof; any thing in any other Act to the contrary notwithstanding.

XV. AND be it further enacted, That nothing in this Act, nor in any other Act passed in the present Session of Parliament, shall extend to alter or affect the Right of entering - Wine for Prisage at such Reduction of Duties as the Parties having such Right shall be entitled to claim at any of the Ports or Places in England or Wales, where the Right of Prisage has not been purchased by the Crown.

(1) See Warehouse Act, Cap. 112.

(2) See Power of the King to regulate Trade, Cap. 114. § 73.

(3) See also Cap. 114. § 44.

See Navigation Law, Cap. 109. § 3. See also Malta, deemed to be in

Europe, Cap. 107. § 116.