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such purposes may issue such monitions or processes as it thinks fit.-S. 497 & 498.

Foreign Goods found derelict to be subject to the same Duties as on Importation.-All wreck, being foreign goods, brought or coming into the United Kingdom or the Isle of Man, shall be subject to the same duties as if imported into the United Kingdom; and if any question arise as to origin, they shall be deemed to be the produce of such country as the Commissioners of Customs may determine.-S. 499.

Goods saved from Ships wrecked to be forwarded to the Ports of their original Destination.-The Commissioners of Customs and Excise shall permit all goods, wares, and merchandise saved from any ship stranded or wrecked on its homeward voyage to be forwarded to the port of original destination, and the like saved from any ship stranded or wrecked on its outward voyage to be returned to the port at which the same were shipped; such commissioners taking security for the due protection of the revenue in respect thereof.*-S. 500.

*Vessels wrecked on their homeward voyages, where the parties are desirous of having the cargoes forwarded to the port of destination, the Collector or Controller may allow the re-shipment thereof, taking care that previously to the delivery an accurate account (where practicable) be taken of the particulars of the cargo, and that security, by bond, in the full amount of the duties, be given for the due delivery thereof at the destined port; the account to be transmitted by post to the officers at such port, in order that upon the arrival of the vessel the usual proceedings may take place. But when from particular circumstances the quantity and quality of the goods cannot be ascertained, and the penalty of the bond be calculated, the goods are to be accompanied by tide-waiters, at the expense of the Crown.-G. O., 1st Feb., 1841.

Vessels wrecked at an outport on their outward voyages, where the parties are desirous of having the goods sent back to the shipping port, the Collector and Controller may allow the re-shipment, without waiting the Board's previous permission in each case; but they are forthwith to report their proceedings, that the Board may give such further directions as the circumstances may require.— G. O., 29th April, 1819.

Foreign goods saved from wrecked vessels and landed, may be shipped in a coasting vessel from the port at which they had been so landed to the port of original destination, a proper account being taken and forwarded in the usual manner, although such vessels may have other goods on board.-G. O., 4th Feb., 1834.

INLAND REVENUE

DUTIES AND LICENSES.

DUTIES.

Chicory or any other vegetable matter applicable to

the uses of chicory or coffee

Malt from Barley

66

Bere or Bigg

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Spirits, home made

Sugar, home made, (1) 25 and 26 Vict. cap. 84, viz.:

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£ s. d.

cwt.

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bushel

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Auctioneers

Brewers brewing a quantity of Beer

not exceeding 20 barrels (2)

exceeding 20 and not exceeding 50 barrels

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1000-for every 50

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barrels over the first 100, additional
1000 and not exceeding 50,000-for every 50
barrels, in addition to the duty on 1000,
the further duty of

50,000 in addition to the duty on that quan-
tity, for every 50 barrels over and above
the further duty of

Brewers, Beginners (and a surcharge)

5 per cent. additional duty to be charged.

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↑ By the 23 and 24 Vict. cap 129, the duty on Channel Islands' spirits is to be collected by the Customs.

(1) The charging of Excise duties on sugar used in brewing is deferred until the 1st July, 1863-25 Vict. cap. 22.

(2) These duties to take effect on and after October 11, 1862.

Game Dealer's license to deal in Game

To kill Game, viz.:

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66

After the 5th April, and before the 1st November, to
expire 5th April following

After 5th April, and before the 1st July, to expire
31st October same year

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On or after the 1st November, to expire 5th April
following

For Gamekeeper, being an assessed Servant
Spirits-Distillers

Rectifiers

Dealers, not retailers,

Retailers of Foreign Liqueurs

Makers of Methylated Spirits

Makers of Stills (Scotland and Ireland).
Chemist or other person requiring a still

Tobacco and Snuff-Manufacturers of

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20,000 lbs.

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40,000

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60,000 " 80,000" 100,000"

exceeding

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Beginners (and a surcharge)

Dealers in Tobacco and Snuff

Victualler's license (not exceeding three days), each occasion

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Wine, Dealers in Foreign Wine, not having licenses to retail Spirits and Beer

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having a license to retail Beer, but not for
retailing Spirits

having licenses to retail Beer and Spirits

Grocers who sell Wine not to be drunk or consumed on the

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having the Justices' Certificate to Retail Beer, but
not Spirits

To retail Beer and Spirits

To keep a refreshment-house, viz. :

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under the rent and value of £20 per annum
£20 and upwards

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Refreshment-house keepers to retail Foreign Wine to be
consumed on the premises, viz.-

66 under the rent and value of £50 per annum
£50 and upwards

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Refreshment-house keepers to retail Foreign and British
Wine to be consumed on the premises, viz.-

66 under the rent and value of £50 per annum

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THE MENSURATION AND ASSESSMENT

OF

WOOD GOODS.

In

By the 23rd Vict., cap. 22, the duties on foreign timber and wood were assimilated with those on Wood Goods imported from a British possession, whilst other descriptions previously free became chargeable with duty, and permission to warehouse in bond any such goods having been withdrawn, many of the former regulations and orders have now become practically obsolete. the subjoined table will be found such of these as are at present in operation, with examples and practical observations calculated to afford all necessary information in respect to the mensuration and assessment of Wood Goods, to which is annexed a full and complete list, compiled after much research and minute inquiry, of the various descriptions of timber and wood, the countries whence imported, distinguishing such as are used for dyeing, furniture, shipbuilding, or other purposes; specifying likewise the rate per load or ton chargeable in those instances where the goods are not exempt from duty. Thus, at one view, is presented much valuable information not obtainable from any other channel, and the acquirement of which may, to those interested in the subject commercially, be a great saving of time, labour, and expense.

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DEALS AND BATTENS, Foreign or Colonial, duty, 2s. per load, may be landed and assorted in the docks in London, or other ports where the returns from the Dock Companies govern the payment of freight, dock charges, and sale of the goods; the total number of pieces comprised in the cargo, and the aggregate of the St. Petersburg standard, as reduced by the Dock Companies for payment of freight, dock charges, and for sale, may be received as the basis for ascertaining the cubical content of the cargo, as per example.-G. O., No. 66, 1860.

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Note.-In cases where Deals and Battens are delivered overside, the merchant's specification is to be supplied and the cubical content ascertained as follows:

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DECK DEALS, under 8 inches on the smallest side,

the load 2s.

The merchant's specification to be adopted for ascertaining the cubical content; and in those cases in which the width of the deals may be omitted in the specification, eleven inches to be taken as the average width, as per example.-G. O., No. 66, 1860.

Example. 760.58 feet 2

1521.8 lds. ft.

* To reduce cubic feet into loads: cut off the last two figures, then multiply the remaining ones by 2, which gives the number of loads, the figures cut off giving the odd feet. Should the odd feet, however, be equal to or exceed 50, add one to the number of loads already obtained.

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