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that port direct from the port of Calais, although such vessel may not be of greater burthen than sixty tons. $ 3.

Entry of silk goods.-In the entry of all silk goods which are subject to duty according to the weight or to the value thereof at the option of the officers of the customs, the weight and the value of such goods shall be both stated, —and such value shall be affirmed in like manner as the value of any goods charged to pay duty according to the value thereof is affirmed under the provisions of the said last-mentioned act for the regulation of the customs ;-and it shall be lawful for the officers of the customs to detain any such goods, and to take the same for the use of the crown, in like manner and upon the same terms as such officers bay under the provisions of the said act detain and take any goods entered for payment of duty according to the value thereof as aforesaid. $ 4.

Drawbacks.-And from and after the passing of this act, upon the exportation of silk goods, the drawbacks of the duties payable on the importation of thrown silks, set forth in figures in the table hereunto annexed, shall be allowed. $ 5.

Drawbacks to be allowed in certain cases only.—The drawbacks shall be allowed only in respect of exportations to be made by the persons in whose names the amount of duties to be drawn back had been paid,-or to be made by any holder of any written order signed by any such per. sons, transferring the right of making such exportations and of receiving such drawbacks thereupon. $6.

Drawback to be allowed, though the manufacture not of the thrown silk.- The said drawback shall be allowed, although the manufactured silks in respect of which the same shall be claimed shall not have been made of the thrown silk in respect of which the amount of duties to be drawn back had been paid, and whether such amount of duties shall have been received under the authority of this or of any former act:provided that the said drawback shall not be allowed unless such manufactured siiks be shipped for exportation within two years after the payment of such duties. $7.

On seizure the whole value to be paid to the officer.–Upon the seizure and condemnation of any such goods, for the breach of any law now made or hereafter to be made relating to the revenue of customs, or for the prevention of smuggling, there shall be paid to the officer seizing the same, in lieu of the rewards granted by any former act, the whole value of such goods, exclusive of the duty thereon:provided that such goods shall be sold for exportation only. $8.

And one moiety of penalties.-And where any penalty shall have been recovered from any person in respect of any such goods, there shall be paid to the officer by whose means such penalty is recovered one moiety of the sum recovered. $ 9.

10 Geo. IV. c. 43. An Act to amend the Laws relating to the Customs. This act to be in force from and after June 21, 1829. § 1.

New duties.-Instead of the duties and drawbacks imposed and allowed by the 6 Geo. IV. c. 111. or by any other act, upon the several articles mentioned in the following Table, the several duties and drawbacks set forth in figures in the said Table shall, in respect of such goods as are mentioned therein, be raised, levied, collected, and paid.

N. B. These articles will be found in the schedule marked ll.

Masts, 8c. into British possessions in North America, &c-Masts Timber, Staves, Wood, Hoops, Shingles, Lathwood and Cordwood for Fuel, shall be imported into any of the British possessions in North America duty-free,-and such goods, upon importation thereof from such possessions into any other British possessions in America, -or into the United Kingdom, -shall be deemed to be the produce of the British possessions in North America. $ 15.

Raw hides into British possessions in North America.- Raw hides imported into the British possessions in North America, from the West Coast of Africa, shall be so imported duty-free. $ 16.

I Wm. IV. c. 45.

An Act to subject to Duties of Customs Goods the Property of the

Crown, in case of Sale afler Importation. Goods, &c. the properly of the crown sold after importation charged with duty.--Whereas goods, wares, and merchandise, the property of the crown, are not by law subject to the payment of any duties of customs on importation into any part of his Majesty's dominions : and whereas it is expedient that such goods, wares, and merchandise, in the case of the sale thereof after importation, should be subject to the payment of such duties ; be it therefore enacted that all goods, wares, and merchandise, the property of the crown, shall, in case of the sale thereof after importation into this realm, be liable to and shall be charged with such and the same duties of customs as may be by law payable or charged on the like goods, wares, and merchandise, not being the property of the crown.

1 Wm. IV. c. 49.

An Act to impose an additional Duty of Customs on Spirits the Pro

duce of the British Possessions in America. Whereas it is expedient to impose an additional duty of customs upon the importation of Spirits or Strong Waters the produce of the British possessions in America ; be it therefore enacted, that there shall be raised, levied, collected, and paid an additional duty of customs of sixpence for and upon every gallon of Spirits or Strong Waters, according to the strength thereof, the produce of the British possessions in America, which shall, on or after the 14th day of June, 1830, be imported, or which, having been previously imported, shall not have been entered for home consumption before the said 14th day of June ;-and the said duties shall be in addition to any other duties now payable thereon, and shall be computed, raised, levied, collected, aud paid, recovered, and applied in such and the like manner and under the like powers and provisions as any other duties of customs on such spirits or strong waters can or may be computed, raised, levied, collected, and paid, recovered, and applied.

1 and 2 Wm. IV. c. 16. An Act to discontinue or alter the Duties of Customs upon Coals, Slates,

Cotton Wool, Barilla, and War. Coals and Slates.—Whereas it is expedient that the duties of customs upon Coals. Slates. Cotton Wool, Barilla, and Wax shall be discontinued or altered in manner hereinafter provided ; be it therefore enacted, that so much of any act as imposes any duty of customs payable for the use of his Majesty upon Coals, Culm, or Cinders brought or sent coastwise, -or by land or inland carriage or navigation ---or upon Coals, Culm, or Cinders imported from the United Kingdom into the Isle of Man,-or upon Slate or Slates carried coastwise-or imported from the islands of Guernsey, Jersey, Alderney, Sark, or Man, shall be and the same is hereby repealed ;—and that all drawbacks payable upon the exportation of Coals or Slates shall cease and determine;—and that such repeal of duties, and such cessation or determination of drawbacks shall take effect as on and from the 1st of March, 1831. $ 1.

Erport duties on Coals, Culm, and Cinders.-In lieu of the duties now payable upon the exportation of Coals, Culm, and Cinders, there shall be payable upon the exportation thereof the several duties as the same are set forth in the following table. (Vide schedule of duties) $2.

What sort of Coals are to be deemed small Coals.—No Coals shall be deemed to be small Coals for the purposes of this act, except such as shall have been screened in manner directed by an act passed in the 56th year of the reign of his late Majesty King George III. in. tituled “ An Act to reduce the duty on the exportation from Great Britain of small coals of a certain description." $ 3.

That is, (" Through a Riddle or Screen, the bars of which not being in any

part thereof more than three eighth parts of an inch asunder," § 1.] Duty on Cotton Wool, &c.-From and after the passing of this act, in lieu of the duties now payable upon the importation of Cotton Wool, or waste of Cotton Wool, the following duties shall be payable on the importation thereof; (that is to say,) upon every hundred weight of Cotton Wool, or waste of Cotton Wool,—the produce of any foreign country, or imported from any foreign country, -a duty of five shillings and tenpence ;—and upon every hundred weight of Cotton Wool, or waste of Cotton Wool, the produce of a British possession,—and imported from a British possession, -a duty of fourpence. $ 4.

New duty on Barilla and Alkali from East Indies.-In lieu of the duties now payable upon the importation of Natural Alkali imported from places within the limits of the East India company's charter, and upon the importation of Barilla, a duty of two pounds for every ton of such Alkali or of Barilla shall be payable upon the importation thereof; and such duty shall take effect as on and from the 14th of December, 1830. $ 5.

Addilional duties on Soda in Barilla repealed. The additional duties payable on Barilla in respect of the quantities of Soda or Mineral Alkali contained therein shall be and the same are hereby repealed ; and such repeal shall take effect as on and from and after the 29th of May, 1819. $ 6.

Additional duties on Soda in Alkali from East Indies repealed.The additional duties payable upon Natural Alkali imported from places within the limits of the East India company's charter; in respect of the quanties of Soda or Mineral Alkali contained therein, shall be and the same are hereby repealed; and such repeal shall take effect as on and from and after the 10th of August, 1828. $ 7.

Return of duty on Barilla used in Bleaching.–And whereas by an ací passed in the seventh year of the reign of his late Majesty King George IV. (c. 48.) intituled “ An Act to alter and amend the several laws relating to the customs,” provision was made for repaying the duties of customs paid on Barilla used before the 5th of January, 1830, in the process of bleaching of Linen; and it is expedient to continue such repayments; be it therefore enacted, that the provisions made in the said act for the repayment of such duties shall be and the same are hereby revived and continued from the said 5th of January, 1830, and made perpetual. § 8.

Additional duty on Bees War.-From and after the 1st of January, 1832, in addition to the respective duties now payable on the importation of Bees Wax, a duty of one pound ten shillings upon every hundred weight of bees wax shall be payable on the importation thereof. $ 9.

How rates shall be collected.—The several duties made payable by this act shall be raised, levied, collected, and paid unto his Majesty, and shall be appropriated in like manner as if the same had been imposed by an act passed in the sixth year of the reign of his late Majesty King George IV. intituled “An Act for granting Duties of Customs.” § 10.

1 and 2 Wm. IV. c. 30.

An Act to equalize the Duties on Wine. Duties on Wine repealed.Whereas it is expedient that the several duties imposed by or payable under or by virtue of any statute or statutes now in force, on the importation of Wine, should cease and determine, and that other and more equal duties should be imposed in lieu thereof; be it therefore enacted that all the said duties imposed by or payable under or by virtue of the said statutes upon the importation of Wine, and all drawbacks mentioned in the said statutes upon the exportation of wine, shall be and the same are hereby repealed. § 1.

New duties and drawbacks.—From and after the said 19th of July, 1831, in lieu of the duties and drawbacks hereby repealed, there shall be raised, levied, collected, and paid unto his Majesty, upon all Wine imported into the United Kingdom, the several duties as the same are respectively set forth in the table hereinafter contained; and there shall be allowed upon the exportation of Wine the several drawbacks as the same are respectively set forth in the said table. (Vide schedule of duties and bounties, p. 627.) § 2.

Regulating collection of duties.—The several duties made payable by this act shall be raised, levied, collected, and paid unto his Majesty, and be appropriated, and the several drawbacks granted by this act shall be allowed, in like manner as if the same had been imposed or granted by an act passed in the sixth year of the reign of his late Majesty King George IV. intituled “An Act for granting Duties of Customs.” § 3.

2 and 3 Wm. IV. c. 84. An Act lo amend the Laws relating to the Customs. (3 Aug. 1832.)

New duties.Instead of the duties imposed by the 6 Geo. IV. c. 111. or by any other act upon the several articles mentioned in the table hereinafter contained, and denominated, “ Table of New Duties Inwards, 1832," the several duties set forth in figures in the said table 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 last-mentioned act, and had been set forth in the table thereunto annexed.—These articles will be distinguished by a 1.

Import duty on printed linens and cottons repealed.—The additional duty of threepence halfpenny upon the square yard of manufactures of linen and cotton, or of linen mixed with cotton or with wool, imposed by the said last-mentioned act upon the importation of such manufactures, if the same be printed, is hereby repealed. $ 36.

Woollen and linen.-All goods of woollen and linen mixed, the manufacture of the United Kingdom, exported to any port or place within the limits of the East India company's charter, shall be so exported duty free. $ 37.

Coin erported.-Whereas by the 6 Geo. IV. c. 111. a duty of ten shillings is charged upon every hundred pounds of the value of British manufacture exported from the United Kingdom; and it is expedient, that coin shall be exempt from such duty in as full and ample a manner as if it were enumerated among the several articles set forth in the said act as articles not chargeable with such duty. S 38.

Drawbacks repealed.—That no drawback of customs shall be allowed on goods exported from the United Kingdom after the passing of this act,-except upon Wine, -Manufactures of Silk,— Tobacco manufactured,-and Rice or Paddy. 39.

2 and 3 Wm. IV. c. 95.

An Act for granting to his Majesty, until the 5th day of April, 1833,

certain duties on Sugar imported into the United Kingdom, for the service of the year 1832. (9th August. 1832.)

Duties on sugar and molasses imposed by 1 Wm. IV. c. 50. continued until April, 1833.—The duties imposed on sugar and molasses; and the bounties allowed thereon, by the 1 Wm. IV. c. 50. intituled “An Act for granting to his Majesty, until the 5th day of April, 1831, certain Duties on Sugar imported into the United Kingdoin, for the service of the year 1830,” and which have been further continued until the 10th day of October, 1832, shall be and the same are hereby further continued until the 5th day of April, 1833.

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