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No articles shall be shipped or landed without a permit, or after 6 P. M. Any merchandise landed, or attempted to be landed, before the manifests shall have been regularly entered at the office of the Collector of Customs, and a permit obtained; and all goods or merchandise landed, or attempted to be landed, that may not have been inserted in the manifest, shall be charged with double duty; or in the event of its being proved to the satisfaction of the Board of Revenue, that the goods were attempted to be landed with a view of defrauding the customs, they shall be liable to confiscation.
All goods (except such as may be shipped or landed on account of the Honourable Company) shall be shipped or landed at the ghaut opposite to the custom-house. Goods or packages shipped from, or landed at, any other place, shall be charged with double duty.
All officers of Government having orders to ship or land goods, stores, or other articles, the property of the Honourable Company, shall apply to the Collector of Customs for a permit to land or ship such goods, stores, or other articles, and shall furnish to the Collector an invoice of the whole of the articles which may be shipped or landed under such permit.
All goods (except belonging to the Company) on being landed, shall be immediately brought to the custom-house; and when required to be passed, a written application in the following form shall be made for that purpose to the Collector of Customs. Applications made in any other form will not be attended to.
To the Collector of Customs.
Please to permit the under-mentioned goods to pass the Custom-house on account of, SIR, your obedient servant, Madras,
Date. nature of
Name of Under what Whence Sorts of Quantity
N. B. These are to be left blank, and filled up from the public tariff.
If the duty on the goods specified in the application shall have been paid, or satisfactory security given for the payment, the Collector of Customs, or his Deputy, shall subjoin his permit to "weigh," or "examine;" or if no duty shall be chargeable, to "pass," such goods.
Goods attempted to be conveyed away from the custom-house without a permit, or goods differing from those specified in the permit, attempted to be carried away under such permit, shall be charged with double duty;
or in the event of its being proved to the Board of Revenue that the goods were attempted to be carried away with an intention of defrauding the Revenue, such goods shall be liable to confiscation.
Betel, tobacco, ganjah, bang, and goodauck, smuggled, or attempted to be smuggled, shall be liable to seizure, and to confiscation, or to double duty, as may be determined by the Board of Revenue on a consideration of the case.
The duty on liquors, or other articles of merchandise imported, which shall be stated to be sour or damaged, shall be levied at the rates prescribed, on the amount of the sales by public auction at the custom-house, provided the importer shall consent to the sale of such liquors, or other articles of merchandise; otherwise on the value computed at the tariff prices.
Goods attempted to be shipped without permission of the Customs, to be applied for in the following form, are liable to a duty of 6 or 8 per cent., according to the country of the ship:
To the Collector of Customs.
Please to permit the under-mentioned goods to pass the Custom-house, on account of, SIR, your obedient servant,
No. and Date. nature of packages.
Name of Under what Whither Sorts of
Rates of Ma-
These to be filled up from the tariff.
The Collector is allowed a commission of 5 per cent. on the amount of duty collected on imports and exports, or computed on goods imported or exported free; and where goods become chargeable with the additional duty, 5 per cent. thereon.
Exemptions from Commission as well as Duty:-Goods, the property of the East India Company; treasure, and horses, whether imported or exported.
Manifest of cargo must be lodged with the Collector, and a certificate produced from the Boat-Paymaster, that he has no demand, before a portclearance can be granted to a ship clearing outwards.
Note.-Europeans, not in the King's or Company's service, and Americans, proceeding by sea from ports in the Presidency on private vessels, must register their names, &c. with the Master Attendant.
DUTIES.-Import Duties-On articles (except as under) imported on British or American vessels, or on vessels belonging to natives, shall be levied on the value, computed at the tariff prices, 6 per cent.
On articles (except as under) imported on foreign vessels (American excepted), or from foreign settlements, shall be levied on the value, computed at the tariff prices, 8 per cent.
On grain imported at Madras (except from Bengal) on vessels of all nations, shall be levied 3 per cent.
On the following articles, imported by sea, shall be levied at the rates hereunder specified, viz.
1 fanam per bundle of 400 leaves.
Tobacco of all kinds .............................. 5 ditto per vis.
Export Duties.-Goods exported in British or native vessels are free of duty, but must nevertheless pass the Customs' books, and their value must be computed at the tariff prices.
Table of aggregate Rates of Duty upon Goods exported in Foreign European or American Vessels, to be adjusted by Drawback, or additional Duty, as the case may be.
EXPORT REGULATIONS.-If goods exported from Madras shall have paid a duty exceeding that specified in the aforegoing table, the difference
All other articles.............10 per cent.
is to be allowed as drawback: if it shall be less, the difference is to be paid as export duty: such duty not to exceed 5 per cent. on cotton piece-goods and sugar, and 8 per cent. on other articles, Exports from the subordinate ports to be charged with the tabular rates according to the tariff of the port: certificates of inland or sea import duties to be received in part payment.
Piece-goods entirely of cotton, exported in British vessels, or vessels belonging to natives, are subject only to per cent.; the excess of duty paid, to be allowed as drawback. All returned cotton piece-goods to pay full import duties de novo.
Drawbacks must be claimed at the time of exportation; and the goods must be exported to places not subordinate to the Presidency: no drawback is allowed except on goods entered in the export manifest, which must be produced by the commander of the ship having goods entitled to drawback p who must, where practicable, make oath to its accuracy.blau enT
The necessary documents to substantiate the claim for drawback must be presented to the local Officers of Revenue before the goods are shipped. arov, zen ati de-húvery Table of Exchange for the Adjustment of the Customs at Madras.
RATE OF EXCHANGE.
Great Britain⌁Pound sterlingAt 2 pagodas 21 fanams.
„Livre tournois............24 for 3 pagodas 3 fanams. ...Mauritius livre.At 3 fanams 3 cash each. ~~~~~~~~Spanish dollar At 28 fanams 40 cash each. Portugal and Madeira, Milrea.........At 35 fanams 30 cash each. China.............................................⌁Tale —-—~~~⌁At 1 pagoda.aganda adı yok Bengal ˇˇˇˇ~~~~~Sicca rupee~~325 per 100 pagodas. ** *** Bombay ་་་་་་་་་་་་་་Bombay rupee ་་་་350 per 100 pagodas. Masulipatam
3 Swamy pagoda At 1 pagoda, 4 fan., 40 cash.
American currency to be converted into pounds sterling as follows: New England and Virginia.....by multiplying by 3 and dividing by 4 New York................................................by multiplying by 9 and dividing by 16. Pennsylvania .............................by multiplying by 3 and dividing by 5. I
South Carolina and Georgia by deducting the 27th part.
SALVAGE OF ANCHORS.-The following regulations are established in regard to anchors when recovered.
That the anchors when received, be delivered as directed to the BoatPaymaster.
That they remain exposed to public view six months, to give the owners a fair opportunity of identifying their property; and further to facilitate this object, that one pagoda per Cwt. be allowed to the divers and catamaran people for each anchor, if brought on shore with its stock and remaining part of the cable; but that half a pagoda only per Cwt. be allowed if brought on shore without the stock and remaining part of the cable, or if otherwise defaced.
That the boat-paymaster keep a register of all anchors reported to him to be lost, particularizing the day of the report, with the date of recovery, and all expences to which the owner is liable.
That such register be opened at the boat-paymaster's office for general inspection.
The usual salvage to be allowed to the Master-Attendant on all such anchors as may be returned to the owners.
The Master-Attendant to be answerable for the full value of the anchor, provided its owner can satisfy the Board of Trade that the buoy had been cut off, or any other fraud committed by the divers, catamaran men, or any person subordinate to the Master-Attendant's office.
For every anchor returned to its owner, the Master-Attendant is to pay out of his salvage one pagoda per Cwt., to be divided equally amongst the divers and catamaran people.
For every unclaimed anchor found in the road, the Honourable Company to pay the usual hire to the divers and catamaran people.
LIGHTHOUSE DUES.-The following Rates are established towards defraying the charges of the Light: no vessel to pay oftener than twice in the year.
Ships or vessels...................
50 tons and under...
50 to 100 tons
100 to 200 ditto.................................1 ditto. 200 to 300 ditto............14 ditto. ...... 300 to 400 ditto....................................2 ditto. 400 to 500 ditto.........................................2 ditto. ............ 500 to 600 ditto.................................3 ditto. 600 to 700 ditto.......................................34 ditto. 700 to 800 ditto.4 ditto. 800 to 900 ditto................4 ditto. 900 and upwards