IMPORTATION OF GOODS-Continued

Importing Goods.-Before we can import goods we must hold the document entitling us to take possession of them, i.e., the Bill of Lading. Presuming that we have received that document from our correspondent abroad, we must ascertain when the vessel carrying the goods is likely to arrive. This can usually be done by inquiring at the office of the owner or agent of the ship; if, however, we do not know the name of the owner or agent, we must look out for the report of the arrival of the vessel in Lloyd's List or one of the other shipping newspapers which report arrivals of vessels.

Delivery Order. The ship having arrived, we must next, in order to obtain possession of the goods, obtain a delivery order from the agents of the vessel. Some ship agents give a delivery order in exchange for each bill of lading, others write or stamp a delivery order across the face or on the back of the bill of lading, in which case the bill of lading is given up when the goods are taken delivery of.

Payment of Freight. Before a delivery order can be obtained, any freight or other charges due to the shipowner must be paid. The owners of the ship can legally stop delivery of the goods until these charges are paid. If goods are landed before the delivery order is applied for, the shipowner gives formal notice to the dock company or the proprietor of the warehouse where the goods are stored to retain the goods until a "release" is received authorising delivery. If we wish to take delivery of the goods at once and the exact amount of freight cannot be ascertained, the shipbroker will usually take a sum which he considers will cover the amount due, the difference being adjusted afterwards.

Taking Delivery.-Having obtained our delivery order, we have now to take delivery of the goods. The discharging of a ship's cargo rests entirely with the owners of the ship or their representatives; therefore, unless we want to receive the goods in barges for the purpose of transhipment (which has been already dealt with), we do not apply direct to the ship's officers, but to the dock company or wharfingers into whose charge the goods are usually given. Before that can be done, however, several Custom House formalities have to be complied with.

A Custom House is the house or office where goods are entered for importation or exportation, where the import duties on such goods are paid or drawbacks received, and where vessels are "cleared." The principal Custom House is in London, but there are subordinate Custom Houses at all the principal seaports. The Custom House regulations are based on the "Customs Laws Consolidation Act, 1876," and the management of the department is entrusted to certain "Commissioners of Customs" appointed by Her Majesty. Under these gentlemen are numerous subordinate officers, known as Collectors of Customs (the heads of the Customs Houses), Inspectors, Surveyors, Examining Officers, Preventive Officers, and so on.

Customs and Excise Duties. There are two kinds of duties imposed by the Government on articles of merchandise, viz.:

Customs Duties, which are taxes imposed on certain goods imported into this country from abroad, and

Excise Duties, which are duties imposed on certain articles of home production.

Both kinds of duties are regulated by Acts of Parliament, and are under the control of the Revenue authorities. The Customs and Excise produce a large proportion of the national revenue of the United Kingdom. For the fiscal year ending 31st March last, out of a total revenue of £106,600,000, Customs contributed £22,000,000, and Excise £28,000,000, or together, nearly half the total revenue.

The Customs Duties are contained in a document or schedule, known as the Customs Tariff. In nearly all foreign countries this is a very formidable and complicated document, but the tariff of the United Kingdom has been growing smaller and smaller until it is now probably the smallest tariff in existence, and consists of some thirty heads only. A copy of the tariff is given below. It will be seen that the chief articles on which Customs duties are levied in this country are wine, beer, spirits, tea, coffee, tobacco, currants, and preserved fruit (such as French plums). If plum puddings are imported, duty is charged on the estimated ingredients, viz., raisins, currants, spirits, &c. How the estimate is to be formed the Customs regulations do not specify.

IMPORT DUTIES TO COUNTERVAIL EXCISE DUTY UPON BRITISH SPIRITS.

Cocoa or Chocolate, in the manufacture of which Spirit has been used, in addition to any other duty to which such Cocoa or Chocolate is at present liable

...

Confectionery, in the manufacture of which Spirit has been used, in addition to any other duty to which such Confectionery is at present liable

RATES OF DUTY.

Proof Gall.

Gallon

Proof Gall.

Lb.

see

Methylic Alcohol, purified so as to be potable Spirits &

Strong
Waters.

Soap, Transparent, in the manufacture of which
Spirit has been used

IMPORT DUTIES TO COUNTERVAIL EXCISE DUTY UPON BRITISH BEER.

ARTICLES.

RATES OF DUTY.

Beer called Mum, Spruce, or Black Beer, and Berlin White Beer, and other preparations, whether fermented or not fermented, of a character similar to Mum, Spruce, or Black Beer: the Worts of which were, before fermentation, of a specific gravity:

Not exceeding 1,215 degrees

Exceeding 1,215 degrees

Beer of any other description, the Worts of which were, before fermentation, of a specific gravity of 1,055 degrees

IMPORT DUTY TO COUNTERVAIL STAMP DUTY ON BRITISH-MADE ARTICLES.

Playing Cards

Doz. packs 03 9

Specific and ad valorem duties.--In this country all our Customs duties are specific, i.e., the duty is based on a fixed quantity, say so much per lb., per gallon, &c. In some foreign countries an ad valorem duty is levied, e.g., the Belgian duty on certain woollen goods is 15% ad valorem. This means a percentage on the value of the Goods. In other countries both kinds of duties are levied, on different kinds of goods, though in some cases (as the recent United States McKinley Tariff) a specific as well as an ad valorem duty is levied on the same goods.