SUGAR, continued:

Deficiencies arising in the repacking of refined Sugar to be charged with duty, unless relieved by a special order of the Board.-B. M. 6th March, 1848.

New form of Bond approved, on the exportation of Refined Sugar, by the Refiner.-B. M. 20th March, 1852.

SUGAR REFINERIES.-The expense of Officers stationed thereat to be defrayed out of the Customs' Revenue.—T. O. 2nd Sept., 1850.

SUPERANNUATION ALLOWANCES.-The Superannuation allowance to be granted to such Officers and Clerks who shall have entered the Public Service prior to the 5th day of August, 1829, shall not exceed the following proportions, viz. :—

To any Officer, Clerk, or person who shall have served

10 and under 15, not ex. 4-12ths of salary and emoluments

and for 50 years or npwards, any annual Allowance, not
exceeding the net amount of salary and emoluments.

To
any Officer or Clerk who shall have entered the Public
Service subsequent to the 4th of August, 1829, viz. :-

10 and under 17, not ex. 3-12ths of salary and emoluments.

and in no case shall the same exceed two-thirds of the salary and emoluments.-4 and 5 Wm. 4, cap. 24.

Not assignable, and shall not be enforced in any court of law or equity.-13 and 14 Vict. cap. 95, s. 3.

TALLOW.-The Officers are strictly enjoined accurately to examine the same before passing it for duty-a case having occurred at one of the outports, where Tallow had been passed as grease.-G. O, KI.

TALLOW, Continued:

of and from a British Possession, the weights and tares may be taken from the wharfinger's accounts, similarly to free goods; the Landing Officers taking care to check the same by re-weighing and re-taring a few casks on each entry.-B.O. 5th March, 1850, and 2nd April, 1851. TEA.-The regulations to be observed on the importation and bonding of Tea will be found in B. M. 10th July, 1834, and G. O. 17th Oct., 1834.

imported in packages not exceeding 14 lbs., and which had not been originally packed either in China or India, to be in future weighed to the quarter of a pound and tared to the ounce.-B. M. 11th Feb., 1851.

is allowed to be removed from the vessel to other docks in decked lighters only, under lock, and in charge of an Officer.-B. M. 16th Aug., 1834.

Removed under Bond for exportation, to be accompanied by an Officer in charge.-B. M. 24th Aug., 1843, and 28th Feb., 1846.

from the original ports of importation to any warehousing port in the United Kingdom, may be re-warehoused for home use, under the conditions specified in the G. O. 14th June, 1831, and 3rd Nov., 1832; and may be deposited in warehouses or floors approved for other goods.-G. O. 10th July, 1834.

any small increase in weight, duty not to be charged. -B. M. 14th March, 1835.

Re-weighing not to be recorded on letters of advice, but a red book to be issued by the Registrar, on receipt of the warrant and letter of advice for the record of the Landing Waiter.-B. M. 4th Sept., 1849. ...... Re-weighing dispensed with, upon security being given to enter the goods for home use, and pay duty on original landing weight.-B. M. 7th Oct., 1834.

for kiln-drying-regulations submitted governing its removal, duty, weight, and return to bond.-B. O. 18th Feb., 1850.

TIN in Bars or Slabs imported into this port, and intended for transhipment coastwise, may be weighed upon a duty-paid entry, on board the importing vessel.— B. M. 18th Feb., 1852.

TOBACCO.-The Locker to see that a landing number be put upon every package, and to enter the same into a book with the manifest number, if any, in all future impor tations.-B. O. 12th March, 1850.

OBACCO, continued:

-In weighing, the scale is to preponderate on the weight side; 2 lbs. being deducted from the total weight, in cases where the package is above 450 lbs.; and 1 lb. where the package does not exceed that weight.-B. O. 10th April, 1833.

When removed from the Queen's warehouse to the London Dock tobacco warehouse, an account of the separate weights is to be forwarded, and on arrival they are to be re-weighed gross to ascertain if any plunder has occurred.-B. O. 3rd Jan., 1851, No. 356. The net weighing may be deferred for an indefinite period, if required, under the terms set forth in Minute of 22nd July, 1826, with regard to packages of segars. -B. M. 24th Sept., 1846.

Removed under Bond for Exportation may be weighed at the port of dispatch; but upon re-weighing at the port of arrival, 1 lb. only is to be deducted from the weight in the preponderating scale.—G' O.. intended for immediate exportation only, may be allowed to be removed under the Warehousing Regulations to any port approved for the importation of Tobacco, at the gross weight, the net weight being calculated at a computed tare prior to removal; the goods to be reweighed at the port of arrival, and the duty to be paid upon any deficiency then ascertained.-G.Ŏ. §.

to another Port.-Re-weighing dispensed with, provided the purchaser shall declare the Tobacco to be for home use, and give security to pay duty according to the weight ascertained at the time of removal.-B. M. 20th March, T. O. 12th Aug., and 19th Nov. 1831.

One or more packages are to be occasionally reweighed, previous to delivery, notwithstanding the parties may be entitled under the G. Q. 26th Nov., 1833, to pay the duty upon the weight ascertained at the time of removal. And, in the event of there appearing to be an undue excess, it should be detained for the Board's directions.-G. O. 843.

any deficiency not exceeding 1lb., ascertained on the gross re-weight of each package of Tobacco and Cigars at the port of arrival, not to be charged with duty, in cases where there is no reason to suspect fraud.-G. O. A similar indulgence extended to unmanufactured Tobacco when weighed net on removal.-G. O. 7.

TOBACCO, Continued:

Sampling. After weighing, the importer may draw a sample from each package, not exceeding 4lbs. The weight to be marked on a label attached to each sample, and signed with the Landing Waiter's initials. Upon return of the first sample, a second may be permitted under similar regulations, as also a third and a fourth; but no more. When returned, such samples to be weighed, allowing for natural waste, on the fol lowing scale. All further deficiency to be charged with duty, or an equal quantity of Tobacco to be returned by the importer:

If returned before the expiration of 3 months

3

and not exceeding

4

5

4 cz.

If the sample be not returned, when the package is re-weighed for home use, the weight thereof must be added to the duty weight; and when samples are returned, that the labels may not be made use of as a protection to smuggling, they are to be destroyed in the presence of the proper Officers.-B. M. 27th Dec., 1825; 25th Feb., 1832; and 15th Oct., 1846.

Samples of, may be admitted to entry, provided the package contains different samples, not exceeding 2 lbs. in each parcel.-T. O. 30th Nov., 1822.

exported to the Continent may be retained without payment of duty on the following conditions, viz., that the samples be locked up in chests provided by the parties, and the keys deposited with the proper Officers; and that within 12 months from the date of exportation, the samples be paid duty on, or be packed into legal packages and duly exported.-B. M. 19th Sept., 1851.

66

In all entries and accounts, Tobacco unmanufactured is to be distinguished as stemmed," or "unstemmed." -G. O. T

Damaged, cut off in the warehouse, is allowed to be exported, on being packed into casks, chests, or cases of the legal weight, and on the usual export bond being entered into.-B. O. 4th March, 1830.

·Stores injured, may be delivered for re-manufacture, upon bond being given to return the same within a limited period.-B. M. 6th Sept., 1833.

TOBACCO, Continued:

and Snuff, for exportation. See Spirits.

Rent at Outports.-The rent to be paid up every 5 years; or the Commissioners of Customs may dispose of the Tobacco.-8 and 9 Viet. cap. 91, s. 16.

Seized, whether manufactured or unmanufactured, except Cigars not to be sold at Custom House sales, but to be destroyed.-G. O..

Cigars, and Snuff, imported in illegal packages, may be released by the Board of Customs, without reference in each case to the Treasury.-T. O. 22nd Feb., 1850.

In order to prevent delay, when the Landing book is not at hand, the record of the taring of Cigars may be taken on the back of the re-weighing slip, and afterwards transferred without delay into the Book.—B. O. 29th Nov., 1851, No. 189.

the growth of, prohibited in Great Britain and the Channel Islands. See 12th Chas. II., cap. 34; 22nd Geo. III., cap. 73, and 1 and 2 Will. IV., cap. 13. TRANSHIPMENT. ·Regulations on Transhipment of Goods brought to this Country from Foreign Parts().

1. All goods in transit to be in the position of goods entered for exportation only, and at the time of ship's report must be described by their specific name and declared "in transit;" no goods described under a general denomination, such as "Merchandize," or "Contents unknown," to be entitled to the privilege.

2. Constructive warehousing to be entirely abolished, and in lieu thereof, the following regulations adopted.

3. Report of the inward cargo to be made in duplicate, setting forth the marks and numbers, general description of the goods, consignee, &c.

4. A transit bond to be entered into, either by the consignee of the import ship for the whole cargo, or by each consignee for his own particular goods, if so desired; the bond to reach the integrity of the import as well as export transaction.

(1) These regulations are at present applicable don, Liverpool, Southampton, Hull, and Goole.

only to the ports of LonThe Board requests that

it be distinctly understood, that the measure is experimental, and that if advantage be taken to commit fraud, the regulations will be withdrawn.B. M. 18th May, 1850.