Candy in Packages of Half Cwt., other Sugar 2 Cwt.

Sugar crashed

for Exportation.

Different Sorts of crashed Sugar to be kept separate.

6o GEO. 4. Cocket be granted (1), give Security by Bond in Double the Value of the Goods, with One sufficient Surety, - that the same shall be duly exported to the Place for which they are entered, or be otherwise accounted for to the Satisfaction of the Commissioners of the Customs, and shall not be relanded (2) in the United Kingdom, or landed in the Isle of Man (3), or the Islands of Faro or Ferro, and shall not be landed in Guernsey, Jersey, Alderney, or Sark, unless expressly entered to be exported to one of those Places.

IV. AND be it further enacted, That no Bounty shall be given upon the Exportation of any refined Sugar called Candy, unless it be properly refined and manufactured, and free from Dirt and Scum, and packed in Packages, each of which shall contain Half a Hundred Weight of such Candy at the least; nor upon any other refined Sugar, unless the same be packed in Packages, each of which shall contain Two Hundred Weight of such Sugar at the least.

V. AND be it further enacted, That if any - Sugar in Lumps or Loaves is to be pounded, crashed, or broken, before the same be exported for the Bounty payable thereon, such Lumps or Loaves, shall after due Entry thereof, be lodged in some Warehouse, provided by the Exporter and approved by the Commissioners of the Customs for such Purpose, to be then first examined by the Officers of Customs while in such Lumps or Loaves, as if for immediate Shipment, and afterwards to be there pounded, crashed, or broken, and packed for Exportation, in the Presence of such Officers, and at the Expence of the Exporter; AND such Sugar shall be kept in such Warehouse, and be removed from thence for Shipment, and be shipped under the Care and in the Charge of the Searchers, in order that the Shipment and Exportation thereof may be duly certified by them upon the Debenture, according to the Quality ascertained by them of the same while in such Lumps or Loaves.

VI. AND be it further enacted, That the different Sorts of such Sugar shall be kept apart from each other, in

(1) For General Regulations, see Cap. 107. § 81. to 90.

(2) See also, Cap. 108. § 46.

(3) Except Quantity of Refined Sugar allowed by Licence to the Isle of Man, see Cap. 115. § 4.

such Manner and in such distinct Rooms or Divisions of such Warehouse, as shall be directed and appointed by the Commissioners of the Customs; and if any Sort of such Sugar shall be found in any Part of such Warehouse appointed for the keeping of Sugar of a Sort superior in Quality thereto, the same shall be forfeited; AND if any Sort of such Sugar shall be brought to such Warehouse to be pounded, crashed, or broken, which shall be of a Quality inferior to the Sort of Sugar expressed in the Entry for the same, such

Sugar shall be forfeited.

VII. AND be it further enacted, That if any Linen which is entered for Bounty, as being of the Value at least of Five-pence per Yard, or of Sixpence per Yard, or of Seven-pence per Yard, as the Case may be, shall upon Examination be found not to be worth Five-pence

AND

or

per Yard, or Sixpence per Yard, or Seven-pence per
Yard, respectively, the same shall be forfeited; -
if any Linen which is entered for Bounty by the Square
Yard shall upon Examination be found not to be worth
more than One Shilling and Sixpence per Running Yard,
the same shall be forfeited; AND if any Linen which
is entered for Bounty shall upon Examination be found to
be worth more than One Shilling and Sixpence per
Running Yard, if entered by the Running Yard,
One Shilling and Sixpence per Square Yard, if entered by
the Square Yard, as the Case may be, IT shall
be lawful for the Searcher to detain such Linen, — and the
Commissioners of the Customs shall thereupon cause the
Sum of One Shilling and Seven-pence per Running Yard,
or per Square Yard, as the Case may be, to be paid for
such Linen to the Person entitled to receive the same,
and shall dispose of such Linen for the Benefit of the
Crown.

Cordage and
Exportation.

VIII. AND be it further enacted, That before any Oath of ExBounty given by this Act on the Exportation of Cordage porter to be paid, -the Exporter of any Cordage in respect of Manufacture of which such Bounty is claimed shall make Oath upon the Debenture before the Collector or Comptroller, that the said Cordage was wrought up and manufactured in the United Kingdom, as he verily believes, from Foreign Rough Hemp, not the Growth or Production of the British Colonies or Plantations in America, nor of the East Indies or China, nor imported by the East India Company; and that the Duties due upon the Importation thereof were

Bounty on

Cordage made into Rigging.

No Bounty on Cordage or Sail Cloth, unless exported in Ships well supplied.

Drawback on

Coals used in
Mines.

duly paid; — and that the said Cordage is really and truly intended to be exported to Parts beyond the Seas by way of Merchandize, and not for the Use of the Ship during her Voyage or any future Voyage.

IX. AND be it further enacted, That the Bounty hereby granted upon Cordage and Spun Yarn shall be allowed for such Cordage and Spun Yarn-made into or fitted up as Rigging: PROVIDED always, that it shall be lawful for the Officer of the Customs to make such Deductions from the Weight of such Rigging as shall in his Discretion be equal to the Weight of any Materials — other than such Cordage or Spun Yarn forming Part of and being weighed together with such Rigging.

X. AND be it further enacted, That no Bounty shall be paid to any Person on the Exportation of any Cordage or of any Sail Cloth, unless the same be exported to Parts beyond the Seas by way of Merchandize, NOR unless the Quantity exported by him in One Ship be Three Tons Weight of such Cordage, or Five hundred Ells of such Sail Cloth at the least, NOR unless the Ship exporting the same shall be furnished with a sufficient Quantity of Cordage, or of Sails or Sail Cloth, the Case may be, for her Use, according to her intended Voyage, over and above any Quantities of the same respectively entered to be exported for Bounty in such Ship.

as

XI. AND be it further enacted, That for all Coals which shall be consumed in Fire, or Steam Engines used for draining Water or drawing Ores, Dead Stuff, or Rubbish, or for stamping or pulverizing Ores, or for any other Purposes, in Mines of Copper, Tin, or Lead in the Counties of Devon or Cornwall, or in the Isle of Anglesea, or in Ireland, and for all Coals used in roasting, calcining, smelting, or refining any Copper, Tin, Lead, or any of their Ores in the Works of any of such Mines, and for which all Duties of Customs Coastwise shall have been paid, - a Drawback of all such Duties shall be allowed and paid; AND for all Coals used for any Purpose relating to the carrying on of the Works for the manufacturing of Tin Plates at Pennygored in the County of Pembroke, called The Pennygored Works, and for which the Duties of Customs shall have been paid, there shall be allowed and paid a Drawback of all such Duties not

exceeding the Sum of One thousand Pounds in any one Year; provided Proof shall be made upon Oath by some one of the Proprietors or Adventurers in any such Mine or Works, or by some managing Agent of the same, before the Collector or Comptroller of the Customs of the Port at which the Duties on such Coals shall have been paid, that he verily believes that all Duties on such Coals have been actually paid, and that such Coals were bonâ fide consumed in such Mine or Works (naming the same), or some of the Purposes (describing the same), in respect of which the Drawback hereby allowed on such Coals is claimed.

-

-

Timber used in
Mines.

XII. AND be it further enacted, That for and in re- Drawback on spect of all Deals and Timber herein-after described, being of the Growth of Norway, and imported direct from thence, and used in the Mines of Tin, Lead, or Copper in the Counties of Devon or Cornwall, or in Ireland, and on which the Duties of Customs shall have been paid, there shall be allowed and paid the several - Drawbacks hereinafter mentioned; (that is to say), on any such Deals, being above Seven Inches in Width, Eight Feet in Length, and not above Ten Feet in Length, and not exceeding Öne Inch and a Half in Thickness (1), for every One hundred and twenty, if imported in a British Ship, the Sum of Four Pounds One Shilling and Three-pence, or if imported in a Foreign Ship, the Sum of Four Pounds Three Shillings and Sixpence; and on any such Timber being Five Inches Square, and not exceeding Ten Inches Square, for every Load containing Fifty Cubic Feet, if imported in a British Ship, the Sum of Two Pounds Five Shillings and Three-pence, or if imported in a Foreign Ship, the Sum of Two Pounds Eight Shillings and Three-pence.

-

XIII. AND be it further enacted, That the several Drawbacks hereby allowed for and in respect of such Deals and such Timber so used, shall be paid to the Owner of any such Mine under the following Regulations; (that is to say,) the Purser, Agent, or Captain of any such Mine, intending to claim the Drawback under this Act, shall -enter to cause to be entered in a Book to be kept for that Purpose an Account of the Quantity of such Deals and Timber used and employed in such Mine,

(1) For particular Charge of Duty on Deals of such Dimensions, see Cap. 111. Table Inwards.

Oath to be made

such Account.

stating of whom such Deals and Timber were pur chased, and at what Port the same were stated by the Vender to have been imported; and at the End of each Year he shall deliver an Account thereof to the Collector or Comptroller of the Customs of the Port where the Duty upon such Deals and Timber shall have been stated to have been paid, and shall make Oath before him to the Truth of such Account, and shall, if required by such Collector or Comptroller, produce the Cost Book of such Mine.

XIV. AND be it further enacted, That the Person or to the Truth of his Agent who shall have supplied the said Deals and Timber, shall make Oath before the Collector or Comp. troller, to the Truth of his Account for the same; and referring to the Importation thereof and Payment of Duties thereon, shall further make Oath, that the Deals and Timber so supplied, according to such Account, are the identical Deals and Timber for which the Duties of Customs had been so paid; AND thereupon the Collector and Comptroller being satisfied that such Deals and Timber were supplied for the Use of such Mine, and that the full Duties of Customs had been paid thereon, a Debenture shall be issued for the Payment of the Drawback allowed by this Act.

XV. AND be it further enacted, That if the Purser, Agent, or Captain of such Mine shall deliver any false Account of the Quantity of Deals or Timber used and employed, with an Intent to defraud His Majesty, — such Purser, Agent, or Captain shall, on being convicted of any such Offence, for the First Offence forfeit the Sum of Two hundred Pounds, and for every Second or further Of fence the Sum of Four hundred Pounds, to be sued for within Three Months after the Delivery of the Account.