Sivut kuvina



..Goods in Tables A and B ;-Tobacco, Brimstone,

Hemp undressed, Iron in Bars, Timber and Wood
in Table C;--Almonds, Ashes, Black or Dantzic
Beer, Barilla, Currants, Cotton Wool, Figs, Gum
Arabic, Gum Senegal, Linen plain, (except Sail
Cloth.) Oil of Olives, and Raisins of all sorts, in
Table C.
* This Privilege is for such Tobacco only as may

be removed under Bond from Ports in England.

Timber and Wood in Table C. .... Wine in Table B.

Wine and Spirits in Tables A and B ;-Iron, Pitch,

*Tar, Timber, and Wood in Table C.
..Goods in Tables A, B, C, D, and E;—and East

India Goods.
Fustic, Hemp, Iron, Logwood, Mahogany, Pitch,

Rosin, Staves, Tar, Tallow, Tow, Turpentine,
Timber, and Wood in Table C;--and Flax in

Table E.
.....Goods in Tables A, B, C, D, and E;-and East

India Goods.
..Goods in Tables A, B, C, D, and E;—and East

India Goods.
Wines, Spirits, and Sugar, and Goods in C and D.-

Ashes, Butter, Cheese, Coffee, Feathers, Hams,
Hides, Honey, Spruce Beer, Seeds, Vinegar, and

...Goods in Tables A, B, C, and E ;-and East India







East India Goods ;—and all other Goods including CORK,

Sugar in Table F,--and excepting the other DUBLIN,

Articles enumerated in the said Table. * Cork to have the additional Privilege of bonding Vinegar in Table F. Note.-The bonded Warehouses at Cork are ap.

proved of as Warehouses of Special Security. COLERAINE ...... .Warehouses have been approved of as Warehouses

of Ordinary Security for bonding all Goods, except

-East India Goods and Tobacco.

All Goods except-East India, and Articles enumeLONDONDERRY,+

rated in Table F, except Sugar in that Table.

.Wine, Sugar, Hemp, Iron, and Tallow. - And

Spirits and Vinegar. (1 September, 1832.)

TABLE A. Annotto or Rocou, Cassia Fistula, Cocoa Nuts, Coffee, and Sugar; not being the produce of, nor imported from any place within the limits of the East India Company's charter.

* See note respecting Fast India goods in London. † Such East India Goods as pay a rated Duty, may be removed in Bond to the Port of Londonderry.

Angustura Bark, Cotton, Wool, Ginger, Indigo, Mahogany, Melasses, Pimento, Rum, and Wine; imported from the West Indies.

Cocoa Nuts, Coffee, Cotton Wool, Ginger, Indigo, Mahogany, Melasses, Pimento, Rum, and Sugar; the growth or produce of, and imported direct from any of the territories or dominions of the Crown of Portugal.

TABLE B. Brandy, Geneva, and other Spirits ; Rice, Shrub, Tobacco, and Wine ; not being the produce of, nor imported from any place within the limits of the East India Com. pany's charter, (Spirits and Wine excepted,) or not being imported from the West Indies.

Cocoa Nuts, Coffee, Cotton Wool, Ginger, Indigo, Mahogany, Melasses, Pimento, Rum, and Sugar; being the growth or produce of, and imported direct from any of the territories or dominions of the Crown of Portugal.

Spirits and Wine, being the produce of any place within the limits of the East India Company's charter, and imported otherwise than by the said Company.

TABLE C. Brimstone, Cork, Hemp undressed, Iron in Bars, or Slit, or hammered into Rods

, and iron drawn or hammered less than three quarters of an inch square, Kelp, Lisseed, Mahogany, Marble Blocks, Oil of Turpentine, Pitch, Rape Seed, Rosin, Staves, Tallow, Tar, Timber, Tow, Turpentine, Wood, Zaffre, or Cobalt, not being the produce of, nor imported from within the limits of the East India Company's charter, and not being imported from the West Indies.

TABLE D. Hides, Oil of British Fishing, Oil of Spermaceti or Head Matter, Train Oil, and all other Fish Oil, Blubber of British fishing, Whale Fins of British fishing, Indian Deer Skins, half dressed or shaved, and skins and Furs of all sorts, not tanned or tawed, or in any way dressed ; not being the produce of, nor imported from within the limits of the East India Company's charter, and not being imported from the West Indies.

TABLE E. Alkermes, Almonds, Anchovies, Angustura Bark, Aniseed, Annottoor Rocou, Arrow root, Ashes, Balsam of all sorts, Barilla, Beads of Amber and of Coral, Bees' Wax, Black or Dantzic Beer, Bristles andressed, Buck Wheat, Cantharides, Turkey Carpets, Cassia Fistula, Catlings, or Lutestrings, Cheese, Chip Hats, Citrat of Lime, Citron in Salt and Water, Clover Seed, Cochineal and Cochineal Dust, Cocoa Nuts, Coffee, Cotton

Wool and Cotton Yarn, Currants, Elephant's Teeth, Essence of Bergamot, and of Lemon, Essence of British America Spruce, imported from thence, Euphorbium, Feathers for Beds, Figs, Flax, German Sausages, Ginger, Ginseng, Granilla, Gum Arabic, Copal, Guaiacum, and Senegal, Hams, Harpstrings, Hones, Jalap, Jesuits' Bark, Jet, India Rubbers, Indigo, Isinglass, Juice of Lemons, Limes, and Oranges, Juniper Berries, Lamp Black, Plain Linen (except Sail Cloth), Linseed Cakes Liquorice Powder, Maccaroni, Madder, ground, Mahogany, Manna, Mercury, Mohair Yarn, Melasses, Oil of Almonds, of Amber

, Aniseed,' Bay, Cajaputa, Caraway, Cassia, Castor, Cinnamon, Cloves, Jessamine, Juniper, Lavender, Linseed, Mace, Marjoram, Nutmegs, Olives, Oranges, Palm, Pine, Rock, Rosemary, and Rosewood; Salad Oil, Oil of Sassafras, of Spike, Thyme, Turpentine, and Walnut, Chemical and Perfumed Oils, not otherwise enumerated, Opium, Orange Flower Water and Orange Flower Ointment, Otto of Roses, Pearl Barley, Pictures, Pig's Chaps and Faces

, Pimento, Pitch, Burgundy, Platting of Straw or Chip, Pots, melting, Prunes, Quicksilver, Radix Serpentariæ, Rags, Raisins of all sorts, Rape Cakes, Rhinehurst, Rhubarb, Rum, Saccharum Saturni, Saffron, Sal Ammoniacus, Sal Gem, Sal Limonum of Acetoselle, Sal Prunella, Sal Succini, Saphora, Sarsaparilla, Senna, Silk, raw, thrown, or waste, Smalts, Straw Hats, Succus Liquoritiæ, Sugar, Tapioca, Tar, Barbadoes, Tornsal, Toys, Verdigris, Vermicelli, Vermillion, Vanelloes, and all other goods un. manufactured, not being the produce of, nor imported from within the limits of the East India Company's charter, and not being imported from the West Indies.

TABLE F. Agates, rough and polished, Almond Paste, Aloes, Ambra Liquida, Ambergris

, Balsams of all sorts, Beads of all kinds, Beer, Benjamin,

Bottles, Bugles of all kinds, Cambric, Camphor, Candles, Cantharides, Cardamoms, Cards, Carmine, Cassia Buds, Cassia Lignea, Cassia Fistula, Castor, China Ware and Porcelain, Crystal, Cider,

Cinnamon imported under licence, Citron Water, Civet, Clocks, Cloves imported under licence, Cochineal, Coculus Indicus, Coloquintida, Columbo Root, Coral of all sorts, Corks ready made, Cuttle Shells, Dice, Eau de Cologne, Enamel, Essences of all sorts, Extracts of all

sorts, Feathers, Ostrich, and others, not otherwise enumerated, dressed or undressed, Flowers, artificial, Garnets, Gauze of all kinds, Ginger, Preserved, Glass of all kinds, Grains of Paradise, and of Guinea, Gum Opoponax, Hair, human, Hair Powder, Hats and Bonnets of all sorts, Jalap, Jet, Jewels, Emeralds, Rubies, and all other precious stones except Diamonds, Inkle, wrought, Lace of all kinds, Lapis Lazuli, Mace imported by nce, Manna, Mercury, Metheglin, Morels, Musical Boxes, Musk, Myrrh, Nutmegs imported by licence, Nux Vomica, Opium, Or-molu, Otto of Roses, Paper, Pearls, Perry, Pictures, Plate, Platina, Platting of all sorts, Powder of Bronze, and of Brass, Powder not otherwise enumerated, which will serve for the same use as Starch, Quicksilver, Radix Ipecacuanhæ and Rhataniæ, Resina Jalapæ, Rhubarb, Saffron, Sal Limonum and Succini, Scammony, Silk, raw and organzined, Snuff

, Soap, Spikenard, Starch, Stones, Bezoar, Storax of all kinds, Succades, Sugar, Threads of all kinds, Tobacco, Tortoiseshell, Treacle of Venice, Truffles, Turbith, Vanelloes, Vellum, Verdigrise, Vinegar, Watches of all sorts, Watch Glasses, Waters, Mineral and strong of all sorts, Wires, Mohair Yarn ; and also all Goods and Merchandise of every description, which, under the provisions of the Warehousing Act, may be imported for the purpose of exportation only. All which Goods may be deposited only in warehouses inclosed by, and surrounded with walls, or in other warehouses or places of special security, approved by the Lords of the Treasury.


CORN, bonded, may be shipped to Guernsey and Jersey in vessels, (being regular

traders between the United Kingdom and those Islands,) if not less than forty

tons burthen.— Treasury Order, 27 Sept. 1831. Hides and Skins (raying duty by weight) may be delivered from the warehouses

on the merchant's entering an average weight, care being taken that the lockers re-tally and re-weigh the Hides and Skins on delivery. If delivered for exportation, to express in the cart-notes the exact number delivered ; and the merchant is to endorse the total number and weight shipped on the cocket

and bill before the vessel can clear.-Cus. Min. 4 Dec. 1824. MAHOGANY IN Bond allowed to be cut on condition that the whole of each entry be

cleared at the same time, and the Crown put to no expense.—Cus. Min. 17

Sept. 1825. MAHOGANY and Cedar may be removed coastwise without reweighing, upon the

parties paying the duty on the difference between the original landing weight

and the weight ascertained at the Port of Arrival.-Cus. Min. 14 April, 1826. SPIRITS.-Racked in the bonded warehouses, the brand or other marks on the casks into

which the spirits are raeked must be entirely effaced.-See Treas. Order, 29
June, 1830, in Wine.
Spirits removed coastwise, see Wine.

Rum subject to same regulations as other spirits.—24 June, 1830.
Brandy and Wine may be rted from Sicily in casks not exceeding 20
gallons, for the purpose of exportation to Columbia and Mexico, upon special
application from the exporting merchant to the Commissioners of the Customs.
- Treas. Order, 28 Sept. and Cus, Letter, 1 Oct. 1825.
The export of Spirits and Wine to Chili and Peru, may be permitted in casks of
not less than 20 gallons, in the same manner as was allowed by Board's Minute
of Ist October last in regard to Wine and Spirits to Mexico and Columbia.
Cus. Min. 7th January, 1826, founded on a letter from the Treasury.
- The exportation of Brandy to Mexico may be permitted in casks containing
not less than 18 gallons each.-Cus. Min. 5th June, 1826, founded on a letter

from the Treasury: Stores, no bond required for surplus Ship’s stores.-Treas. Order, 3 June, 1825. Sugar and MOLASSES.-The reweighing dispensed with on removal from one Port to

another.-Treas. Order, 13 Feb. 1832. Tobacco, the reweighing dispensed with on removal from one port to another.

Treas. Order, 19 Nov. 1831.

Rent payable on all Tobacco warehoused in the King's Warehouse in London
and the out-ports, at the time of passing of the act 6 Geo. IV. c. 112. viz. to
be collected until further orders-per Treas. Order, 25 March, 1830.
2s. for every hogshead, &c. deposited in warehouse, and 2s. for ditto taken

ont of the same.

For Tobacco warehoused at the Out Ports, three half-pence per week for

every hogshead. Wings, all descriptions of wines may be racked into casks for the purpose of separating

the sediment in the same number of packages, and the duties to be paid on the
landing quantity if entered for home consumption, or if for exportation the Lees
to be destroyed in the presence of the proper officer or exported with the wine.-
Cus. Min. 29 Aug. and 6 Sept. 1826.
Wines may be bottled for exportation in the vaults of London, West India,
and St. Katharine's Docks, upon giving 24 hours' notice to the comptroller of
accounts; and if any surplus or sediment remain the full duties to be imme.
diately paid thereon or the same to be destroyed in the presence of the proper
officer.-Cus. Min. 31 Dec. 1828.

Wines may be removed from and to the several docks without the Board's
especial authority, under usual regulations.-Cus. Min. 15 April, 1829.

Deposited in approved warehouses of special security capable of affording general accommodation to the trade, may be filled up, fined, and racked as often as the owner may deem necessary. The lees to be destroyed without payment of duty, and the quantity destroyed deducted from the official accounts.

Treas. Order, 20 May, 1830. - Brandy in Bond may be added to Wine in Bond for preservation or improve

ment, and the whole to pay duty as Wine, provided the quantity of brandy contained in the wine at the time of entry for home consumption do not exceed 20 per cent. but a sample for the purpose of ascertaining the strength must be taken by the proper officer.—Treas. Order, 30 May, 1830.

May be mixed with wine of the same description as often as necessary for their preservation or improvement, provided the wine so mixed be kept separate from other wine, and the packages containing the same be branded * Mixed Wine," and the brand or other marks of the original shippers be effaced.

Whenever wines are racked in the bonded warehouses, the brands or other marks on the casks into which the wines or spirits are racked must be entirely effaced, and no other brand or mark placed or retained thereon than those which were on when originally imported.—Treas. Order, 29 June, 1830.

On removal of Wines and Spirits coastwise under Bond, the actual wet found on gauging on arrival to be in future recorded, and the Ullage quantity cast out with the fractional parts; and that where such fractional parts be under 5-10ths, the gallon should be charged as lost, and where 5-10ths or upwards,

no loss should be charged.-Cus. Min. 24 August, 1832. Goods REWBIGHING DISPENSED WITH ON REMOVAL COASTWISE.-On parties making

application to remove goods coastwise under bond without being reweighed,
the officers are to take care to satisfy themselves that the packages are in
the state in which they were imported, and that the same be thereupon
permitted to be removed without being reweighed, the usual notice being trans-
mitted to the proper officers at the port of destination, who are to take care that
the goods be reweighed on landing, (except in cases provided for ly. Treas.
Order, 18 March, 1826 : viz. where warehoused goods, brought coastwise, are
intended to be entered for home consumption immediately on arrival at the port
of destination, when the duty is to be paid according to the account taken at the
original port of importation) and if any deficiency be found between such re-
weighing and the original landing account, duty to be paid on such deficiency
forthwith.-Cus. Min. 10 July, 1830.
The Lords of the Treasury having, by their letter of the 26 June last, extended
the indulgence of removing articles coastwise without reweighing, the Com.
missioners of the Customs (who are to make regulations on the subject) bare
directed that the indulgence granted to Sugar and Molasses should be extended
to the following articles only :-Asies, Pot and Pearl, Soap, Wood and Weed,
-BARILLA in Packages,—Bristles,-COPPERAS, Green, White, Blue, -
Lead, Black, Red, White, -Madder and MADDER Roots -OCHRE, -ORCHE-
LIA,—Pitch and Tar, – SHUMAC, - Tallow,-Wool Cotton. Minute,
31 Aug. 1832.

Warehoused Goods shipped coastwise, and lost on the voyage are to be deemed satisfactorily accounted for, and the Bond cannot be enforced.

Opinion of Attorney and Solicitor-General.-Treas. Letter, 24 Feb. 1832.
But see also Treas. Letter, 12 May, 1832.



Bounties of CUSTOMS.

6 Geo. IV. c. 113.

An Act to grant certain Bounties and Allowances of Customs. After reciting the 6 Geo. IV. c. 105, and stating that the laws by which any bounties or allowances of customs have been given, will thereby be repealed, and that it is expedient to make provisions for giving such bounties and allowances in certain cases after such repeal shall have effect: it is enacted, that from and after the 5th of January, 1826, this act shall come into and be and continue in full force and operation for giving any bounties or allowances of customs. $ 1.

On exportation of goods enumerated, bounties shall be paid.-Upon the exportation from the United Kingdom of the several sorts of goods enumerated in the schedule hereinafter contained, there shall be given the several bounties set forth in figures next after the several sorts of goods thereio expressed, and under the conditions hereinafter directed. $ 2.

For the Schedule see Table at the end.

Bond to be given for the due erportation.—The exporter of any goods in respect of which any bounty is claimed, or the person in whose name the same are entered outwards, shall, at the time of entry, (and before cocket be granted,) give bond in double the value of the goods, (with one sufficient surety,) that the same shall be duly exported to the place for which they are entered, or be otherwise accounted for to the satisfaction of the commissioners of customs,-and shall not be relanded in the United Kingdom, -or landed in the Isle of Man-or the Islands of Faro or Ferro,—and shall not be landed in Guernsey, Jersey, Alderney, or Sark, unless expressly entered to be exported to one of those places. $ 3.

Sugar candy.-No bounty shall be given upon the exportation of any refined sugar called candy, unless it be properly refined and manufactured, and free from dirt and scum—and packed in packages, each of which shall contain half a hundred weight at the least. § 4.

Sugar crashed for erportation.-If any sugar in lumps or loaves is to be pounded, crashed, or broken, before the same be exported for the bounty, such lumps or loaves shall (after entry) be lodged in some warehouse, provided by the exporter and approved by the commissioners of customs for such purpose, to be then first examined by the officers of customs while in such lumps or loaves, as if for immediate shipment, and afterwards to be there pounded, crashed, or broken, and packed for exportation, in the presence of such officers, and at the expense of the exporter ;-and such sugar shall be kept in such warehouse, and be removed from thence for shipment, and be shipped under the care of the searchers, in order that the shipment and exportation thereof may

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