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and tonnage in the collection and appropriation thereof, in such manner and form as shall appear to the said commissioners best adapted to ascertain such amount, which account the said commissioners are to make out and lay before parliament, together with the public accounts directed to be laid before parliament, pursuant to the provisions of the several acts for directing public accounts to be laid annually before parliament. $ 22.

Not to affect the hereditary revenue in Scotland.-Provided always that nothing in this act shall extend to affect or alter the hereditary revenue of his Majesty in Scotland, or other revenues there granted to his late Majesty King George the Second, during his life, and reserved to his present Majesty during his life by an act made in the first year of his present Majesty's reign; but the same, and the civil establishment payable out of the same, shall continue to be paid in like manner as heretofore. § 23.

Duties to be carried to the consolidated fund. - All the monies arising by the duties imposed, (the charges of raising and accounting excepted,) shall be paid into the receipt of the exchequer, and carried to the consolidated fund, and appropriated to the same services as the duties repealed. $ 24.

Duties due before January 5, 1826, levied after that day, to be deemed duties under this act.-All monies arising from any duties of customs, or any arrears, shall be raised, levied, collected, paid, or received after the 5th of January, 1826, for any goods imported or exported, or brought coastwise, although the amount of duties may have been computed as duties before the said 5th of January, 1826, and although the goods whereon such duties may have been charged may have been imported into or exported, or brought coastwise, before the said 5th of January, 1826, and although any duties of customs due thereon may have been secured by bond on or before the said day, shall, from and after the said 5th of January, 1826, be appropriated and applied in like manner and to the same purposes as the duties of customs by this act granted, except as in this act provided ; and all monies arising by any of the revenues of customs hereafter to be paid or allowed after the said 5th of January, 1826, although the amount shall have been computed in like manner in which they have heretofore been usually computed, or shall have become due before the said 5th of January, 1826, shall be paid or allowed in like manner by the officers of the customs out of any monies in their hands arising from the duties of customs. $ 25.

To prevent frauds in colouring and concealing Aliens' goods.-To prevent frauds in colouring and concealing Aliens' goods,-all Wines of the growth of France or Germany, which shall be imported into any of the ports in England, Ireland, Wales, or Berwick-upon-Tweed, in any other ship than which doth truly and without fraud belong to England, Ireland, Wales, or Berwick-upon-Tweed, (and whereof the master and three-fourths of the mariners are English,) shall be deemed Aliens' goods, and pay all strangers' customs and duties to the town and port into which they shall be imported ;*—and all sorts of Masts, Timber, or Boards, as also all Foreign Salt, Pitch, Tar, Rosin, Hemp, Flax, Raisins, Figs, Prunes, Olive Oils, all sorts of Corn or Grains, Sugar, Put Ashes, Spirits commonly called Brandy wine or Aqua vitæ,

Wines of the growth of Spain, -the islands of the Canaries, -or Portugal,-Madeira or Western islands,—and all the goods of the growth, production, or manufacture of Muscovy or Russia, which shall be imported into any of the ports in England, Ireland, Wales, or Berwick-upon-Tweed, in any other than such shipping, and so navigated, and all Currants and Turkey commodities which shall be imported into any of the places aforesaid, in any other than English-built shipping, and navigated as aforesaid, shall be deemed Aliens' goods, and pay accordingly to the town or port into which they shall be imported. $ 26.

* For the Scavage Duties, &c. see Part IV.

Bills of entry to be subscribed, whether goods are on alien or British account.-Every merchant or other, passing any goods, inwards or outwards, shall, by himself, or his known servant, factor, or agent, subscribe one or more bill or bills of entry, whether such goods are on Alien or British account, and if required make oath of the same before the officer appointed to receive the said duties, (who is authorized by the charter granted to the said mayor and commonalty and citizens to administer the same,) and no entry on Alien account shall be permitted by the officers of customs to pass, or the goods to be delivered, unless the signature or mark of the city's collector or his deputy appears on the face of such warrant,—and if any goods be entered on British account, which are bonâ fide Aliens' property, the merchants or others entering the same shall forfeit fifty pounds, to be recovered by action in any court of record at Westminster, in the name of the chamberlain of the said city, on behalf of the said mayor and commonalty and citizens ; and the damages so to be recovered shall be paid into the chamber of London, for the use of the said mayor and commonalty and citizens. $ 27.

Metage of coals.-So much of the act 5 and 6 William and Mary as imposes a duty of sixpence on screened Coals, and the act by which the said imposition is continued, as makes screened Coals, (whether alone or mixed with cinders or ashes,) for which the said reduced duty is by this act made payable,-subject to the payment of the duty of sixpence for every chaldron or ton of coal or culm imported into the port of London, shall be repealed: provided, that such screened Coals, alone or intermixed as aforesaid, shall be liable to the metage of fourpence for every chaldron or ton. $ 28.

Penalty on dealers selling screened coals under any other denomination.-All screened Coals shall be sold under the denomination of small screened Coals, with or without the addition of the sort of Coals of which they respectively shall be, at the option of the owner thereof; and if any vender, or dealer, shall sell any of the said screened Coals, either alone or intermixed with Cinrlers, under any other denomination than the sort of Coals of which they shall be as aforesaid, or if any vender, or dealer, shall knowingly sell screened Coals of any sort for another sort of Coals which they really are not, within England or Wales, every such vender, or dealer, shall forfeit for every such offence twenty pounds per chaldron for every chaldron so sold, not exceeding twenty-five chaldrons for the saine offence. $ 29.

7 Geo. IV. c. 48. An Act to alter and amend the several Laws relating to the Customs,

Duties Inwards. Goods the produce of and imported from particular places.-“ And whereas an act was passed in the last session of parliament, (c. 111.) intituled, 'An Act for granting Duties of Customs;' and it is expedient to alter and amend the same in manner hereinafter provided,” be it therefore enacted, that—whenever lower duties are charged upon the importation of any of the goods hereinafter mentioned as being the produce of particular places, such goods shall not be deemed to be the produce of such places, unless they be also imported from such places; that is to say, Almonds, Hides,

Rosin,
Arrow root or Powder, Honey,

Sarsaparilla,
Bark,
Indigo,

Sponge,
Cocus Wood,
Logwood,

Succades,
Copper,
Marmalade,

Sugar,
Fustic,
Cashew nuts,

Tamarinds,
Ginger;
Cocoa Nuts,

Tar,
Granilla,
Pimento,

Tortoiseshell, and
Hemp,
Rhubarb,

Turmeric. $ 28. Cambrics and other linens not rated according to the number of threads.-And whereas in the “ Table of Duties of Customs Inwards to the said act for granting duties of customs annexed, certain rated duties are imposed upon the several sorts of Linen therein mentioned, some of which are to be ascertained according to the number of threads to the inch of warp of such Linen, and an option is given to the innporter to pay a duty of forty pounds for every one hundred pounds of the value of the Linen, instead of any of the rated duties so imposed; be it therefore enacted and declared, that from and after the 10th day of October, 1826, such option shall not be deemed to extend to Cambrics or to any other sort of Linen, the rated duties of which are not to be ascertained according to the number of threads in the same. $ 29.

Outwards. Ad valorem duty outwards.-—" And whereas by the said act a duty of ten shillings for every one hundred pounds of the value of certain goods is charged upon the exportation thereof;" be it therefore enacted, that such duty shall not be charged upon any goods which are subject to any other export duty. $ 30.

Sweetened rum, how charged with duty." And whereas it is expedient to make further provisions for charging suitable duties on Rum which shall have been sweetened by the colouring matter necessarily mixed with the same ;" be it therefore enacted, that Rum, the produce of the British possessions in America, shall not be liable to the duty charged on sweetened spirits, unless the actual strength thereof shall exceed the strength denoted by Sykes's hydrometer by more than ten degrees per centum ;—and that in lieu of such duty, there shall be charged upon every degree per centum more than three degrees, and not more than ten degrees, by which the actual strength of any such rum shall exceed the strength denoted by Sykes's hydrometer, a duty of 9s. 6d. -Provided always, that if the importer of any such Rum cannot make a perfect entry thereof for payment of the proper duty on the actual strength of the same, it shall be lawful for such importer to demand in writing upon the entry, that trial be made of the actual strength of such Rum, (he paying the expense of such trial,) instead of entering such Rum for the payment of duty upon any stated number of such excessive degrees of strength :-Provided also, that all trials of the actual strength of rum shall be made by some skilful person appointed by the commissioners of the customs for such purpose. $ 31.

East India company's stores.—The East India company shall be allowed to export Stores, Provisions, Utensils of war, and necessaries for maintaining their garrisons and settlements, free of all duties ;-so as, the duties hereby remitted, if they had been to be paid, would not have exceeded, or do not exceed in any one year, the sum of three hundred pounds. $ 32.

New duties.- Instead of the duties and drawbacks imposed and allowed by the act of the last session of parliament for granting duties of customs, and set forth in a table thereunto annexed, the several duties and drawbacks set forth in a table denominated “ Table of New Duties," shall, in respect of such goods as are mentioned therein, be raised, levied, collected, and paid unto his Majesty, and be allowed in like manner as if such duties and drawbacks had been imposed and allowed in and by the said act, and had been set forth in the said table thereunto annexed. $ 35.

N.B. These articles will be distinguished in the schedule by a *.

7 and 8 Geo. IV. c. 56.

An Act to amend the Laws relating to the Customs. New duties.—Instead of the duties imposed by 6 Geo. IV. c. 111. upon the several articles mentioned in the following tables, the several duties set forth in the said tables shall, in respect of such goods as are mentioned therein, be raised, levied, and collected, and paid unto his Majesty, in like manner as if such duties had been imposed in and by the said last-mentioned act, and had been set forth in the tables thereunto annexed. $21.

N. B. These articles will be distinguished in the schedule by å t.

Spirits, though mired, to pay duty as such.-Spirits or strong waters imported into the United Kingdom, mixed with any ingredient, and although thereby coming under some other denomination, shall nevertheless be deemed to be spirits or strong waters within the meaning of the last-mentioned act, and be subject to duty as such. $ 22.

9 Geo. IV. c. 76.

An Act to amend the Laws relating to the Customs. Duties orercharged not to be repaid after three years.-And whereas by the 6 Geo. IV. c. 107. (see page 480.) it is enacted, that no overcharge of duty shall be returned, unless the same be claimed within three years from the date of the payment; and much inconvenience has arisen, as well from the uncertain!y in many cases of the proceeding which shall constitute a claim, as from the neglect of parties, after a claim or supposed claim has been made, in prosecuting the adjustment of their deinand, according to the true meaning of the law; it is therefore enacted, that no overcharge of duty of customs shall be returned, nor shall any certificate or other document granted for the return of any such overcharge be paid unless such ceriificate or other document be presented for payment within three years from the day on which such duty had been paid. $ 6.

New duties. Instead of the duties imposed by 6 Geo. IV. c. 111. upon the several articles mentioned in the Tables contained in this act, and denominated “ Table of New Duties Inwards, 1828,” and “ Table of New Duties Outwards, 1828," the several duties set forth in figures in the said Tables shall, in respect of such goods as are mentioned therein, be raised, levied, collected, and paid unto his Majesty, in like manner as if such duties had been imposed in and by the said lastmentioned act, and had been set forth in the Tables thereunto annexed.

§ 10.

N. B. These articles will be distinguished hy a I.

Duty on Cordage and Sail Cloth in use, repealed.–So much of the said act for granting duties of customs, as extends to charge any duty of importation upon Cables, (not being Iron Cables,) or upon Cordage, — or upon Sails respectively, in use of any British ship, (being fit and necessary for such ship, and in the actual use of the same,) and not otherwise disposed of, repealed ;—and whenever such Cables, Cordage, or Sails shall be otherwise disposed of, then, in lieu of the duty now payable on the same respectively, there shall be paid a duty of twenty pounds upon every one hundred pounds of the value thereof. $ 12.

Honduras mahogany warehoused in possessions in America.-If any Mahogany which had been imported direct from the Bay of Honduras, in a ship cleared out from the port of Belize, into a free warehousing port in any of the British possessions in America, and there warehoused as having been so cleared and imported, shall be exported from the warehouse, and imported direct into the United Kingdom, such mahogany shall be subject in the United Kingdom to the same duty as it would have been subject to if it had been imported direct from the Bay of Honduras in a Britishi ship cleared out from the port of Belize,-provided it be stated in the proper clearance of the ship importing the same into the United Kingdom, that such mahogany had been so warehoused and aported from the warehouse as aforesaid. $ 13.

10 Geo. IV. c. 23. An Act to impose duties on the importation of Silk and Silk Goods,

and to allow drawbacks on the exportation thereof.* New duties.-From and after the 5th of July, 1829, the several duties of customs set forth in the Table marked (A.) shall be raised, levied, collected, and paid, in like manner as if such duties had been imposed by the 6 Geo. IV. c. 111. § 1.

Restrictions on importation of Silk Manufactures.-It shall not be lawful to import into the United Kingdom any Manufactures of Silk in any ship or vessel which is not of the burthen of seventy tons or upwards, except as hereinafter provided ;—nor to import any such manufactures, being the manufactures of Europe, into any port, except into the port of London-or into the port of Dublin direct from Bourdeaux, or into the port of Dover direct from Calais : and this restriction shall be enforced in like manner as if the same were set forth in a table denominated " A Table of Prohibitions and Restrictions Inwards," contained in the 6 Geo. IV. c. 107. $ 2. Licence

may be granted to import from Calais to Dover.-It shall be lawful for the commissioners of the customs from time to time, and upon such security as they shall require, to grant their licence for any vessel belonging to the port of Dover to import such manufactures into

* The duties will be found in the Schedule of Duties-the Drawbacks in Buun

TIES.

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