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CAP. XXVIII. An Act to alter and amend certain Duties of Customs.
. [3d July 1854.]
Most Gracious Sovereign, W E, Your Majesty's most dutiful and loyal Subjects the
Commons of the United Kingdom of Great Britain and Ireland, in Parliament assembled, towards raising the Supplies to defray the Expenses of the just and necessary War in which Your Majesty is engaged, have freely and voluntarily resolved to give and grant unto Your Majesty the several additional Rates and Duties of Customs herein respectively mentioned ; and do therefore most humbly beseech Your Majesty that it may be enacted ; and be it enacted by the Queen's most Excellent Majesty, by and with the Advice and Consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the Authority of the same, as follows:
I. The Duties of Customs now chargeable on the Articles next herein-after mentioned imported into Scotland and Ireland shall cease and determine, and in lieu thereof the following Duties of Customs shall be charged, on and after the Eighth Day of May One thousand eight hundred and fiftyfour; viz.
SPIRITS SPIRITS or STRONG WATERS.
For every Gallon of such Spirits or Strong Waters of any Duties now
Strength not exceeding the Strength of Proof by Sykes' chargeable on
mentioned to or less Quantity than a Gallon, viz'. Spirits or Strong following Waters the Produce of any British Possession in America, Duties to be
? charged. or the Island of Mauritius, not being sweetened Spirit,s
Strength thereof cannot be exactly ascertained by such
Duty per Gallon.
£ s. d. If imported into Scotland
- 0 6 0
0 4 4 Spirits other than Rum :If imported into Scotland
o 6 o If imported into Ireland
- 0 4 4 Rum, the Produce of any British Possession within the Limits
of the East India Company's Charter, in regard to which
1 - 0 6 o
- 0 4 4 Rum Shrub, however sweetened, the Produce of and imported
from such Possessions qualified as aforesaid, or of and from
If imported into Scotland - - - 0 60
- 0 4 4 II. On and after the Ninth Day of May One thousand eight Additional hundred and fifty-four, there shall be charged on all Sugar, in Duty of addition to the Duty payable by Law thereon, a further Duty of Custom
Sugar. Customs of Fifteen Pounds per Centum upon the Produce and Amount of the Duty so payable.
III. On and after the Tenth Day of May One thousand eight Additional hundred and fifty-four there shall be charged on Molasses, in Duty of
Customs on addition to the Duty payable by Law thereon, a further Duty i
un, Molasses. of Customs of Fifteen Pounds per Centum upon the Produce and Amount of the Duty so payable.
And as to pre-existing Contracts : IV. Every Person who may, before the Day on which the As to PreDuty under this Act is made payable on any of the said Articles, existing
Contracts. have entered into any Contract or Agreement for the Delivery
of any such Article on or after the Day on which such Duty is
CA P. XXIX.
[10th July 1854.]
Commons of the United Kingdom of Great Britain and Ireland, in Parliament assembled, towards raising the Supplies to defray the Expenses of the just and necessary War in which Your Majesty is engaged, have freely and voluntarily resolved to give and grant unto Your Majesty the several additional Duties of Customs herein respectively mentioned ; and do therefore most humbly beseech Your Majesty that it may be enacted; and be it enacted by the Queen's most Excellent Majesty, by and with the Advice and Consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled,
and by the Authority of the same, as follows: Duties of Cus- I. That from and after the Fifth Day of July One thousand toms on Sugar eight hundred and fifty-four there shall be raised, levied, collected, and Molasses to be levied after“ and paid unto Her Majesty, Her Heirs and Successors, in lieu and 5th July 1854. instead of the Duties payable by Law on Sugar and Molasses, the
several Duties of Customs, as follows; viz.
rendered by any Process equal in Quality thereto,
Hundredweight - - - - - 17 4
- - - 16.0 White Clayed Sugar, or Sugar rendered by any
Process equal in Quality to White Clayed, not
- - 14
Sugar rendered by any Process equal in Quality
equal to White Clayed, for every Hundredweight 12 0 Brown Muscovado, or any other Sugar, not being
equal in Quality to Yellow Muscovado or Brown
Clayed Sugar, for every Hundredweight - 110
Molasses, for every Hundredweight - - 4 3 Commissioners II. For facilitating the due Assessment of Duties on White
. Clayed Sugar or Sugar rendered by any Process equal to White fard Samples of Clayed, and on Yellow Muscovado, Brown Clayed Sugar, or
bien levied after and art hundred and med after the line as follows
Andundredweich and fifty-four August One-Yhther
Sugar rendered by any Process equal in Quality to Yellow White Clayed Muscovado or Brown Clayed Sugar, with reference to Colour, Sugar
ul, Brown Clayed Grain, and Saccharine Matter, considered collectively as they Sugar. affect the general Quality of such Sugars, the Commissioners of Customs shall provide and renew from Time to Time Samples of White Clayed Sugar and of Sugar rendered equal in Quality to White Clayed Sugar, and of Yellow Muscovado or Brown Clayed Sugar, which shall be deemed to be Standard Samples for the Purpose of comparing therewith Sugars entered for Home Consumption, and no Sugar shall as regards the Payment of Duty be deemed to be White Clayed Sugar or Sugar rendered by any Process equal to White Clayed Sugar, unless equal to the Standard Samples of White Clayed Sugar or of Sugar rendered equal in Quality to White Clayed Sugar, or be deemed to be Yellow Muscovado or Brown Clayed Sugar, or Sugar rendered by any Process equal to Yellow Muscovado or Brown Clayed Sugar, unless equal to the Standard Sample of Yellow Muscovado or Brown Clayed Sugar: It shall also be lawful for the Commissioners of Customs, if the Commissioners of Her Majesty's Treasury shall so direct, to furnish separate Samples for the Assessment of the Duties on Yellow Muscovado and on Brown Clayed Sugars, and also for the Assessment of the Duties upon Refined Sugar.
III. In lieu of the Bounties and Drawbacks now payable on Drawbacks on the Exportation of Refined Sugar, the following Bounties or Refined Sugar Drawbacks shall be allowed, from and after the Fifth Day of Isle of Man.
e exported to the July One thousand eight hundred and fifty-four, on the Exportation or on the Removal to the Isle of Man for Consumption there of the several Descriptions of Refined Sugar herein-after mentioned; (that is to say,) Upon Refined Sugar in Loaf, complete and whole, s. d.
or Lumps duly refined, having been perfectly
Candy, the Hundredweight - - - 15 0
or being ground or powdered Sugar, or such
- 110 foul for Her Voiceto ho order in con IV. It shall be lawful for Her Majesty by Order in Council, Her Majesty by at any Time or Times before the First Day of July One thou- Orders in Coun
cil may vary sand eight hundred and fifty-five, to alter or vary the Bounties ora or Drawbacks made payable by this Act, or to substitute others and Drawbacks in lieu thereof, or apportion them with reference to the Qualities or Kinds of Sugar upon which the same shall by such Order or Orders in Council be allowed or made payable.
V. Every Order in Council made under the Authority of this Orders in Act shall, as soon as may be after the making thereof by Her Co
published in Majesty in Council, be published in the London Gazette ; and the London a Copy of every Order in Council so made shall be laid before Gazette, and
uncil to be
laid before both Houses of Parliament within Six Weeks after issuing the Parliament.
same, if Parliament be then sitting, and if not, then within Six Weeks after the Commencement of the then next Session of
Parliament. Repeal of cer- VI. So much of Sections One hundred and seven and One tain Parts of Customs Con- hundred and eight of the Customs Consolidation Act as permits solidation Act or relates to the Delivery from the Warehouse, without Payment
of Duty, of Sugar for the Purpose of being refined in Bonded
Sugar Houses, is hereby repealed. Existing Bonds VII. All existing Bonds entered into under Section One to remain in
hundred and eight are to remain in force until the Conditions force.
thereof, or the Objects of this Act, so far as such Conditions
are hereby varied, are complied with. After 25th VIII. From and after the Twenty-fifth Day of June One
ne 1854.0 thousand eight hundred and fifty-four no Sugar shall be taken Sugar to be taken into into any Bonded Sugar House for the Purpose of being refined, Bonded Sugar nor shall any raw Sugar which shall then be in any such Refinery House to be be melted or otherwise dealt with for the Purpose of or in order refined.
to the Refinement thereof. All Sugar, &c. IX. All Sugar which shall have been refined in such Bonded
a before. Sugar Houses before the Second Day of July next, and all 2d July next to be deposited in Treacle or other Produce thereof, shall be removed to and some approved deposited in some approved Warehouse under and subject to the Warehouse.
same Rates of Duty, Laws, and Regulations as are then in force with reference to Sugar imported from any Foreign Country, so
far as the same are applicable. Officers of
X. Immediately after the Second Day of July One thousand Customs to take Stocks of eight hundred and fifty-four, and before any further Supply of Sugar Refiners. Sugar shall be taken into any such Sugar House, an Account
of the Stock remaining therein shall be taken by the Officers of Customs, under such Regulations as the Commissioners of Customs shall direct, of all Sugar, Molasses, Syrup, or other Materials in Process of refining, and the Duty due thereon shall be forthwith assessed and paid, according to the relative Qualities
thereof, under the Directions of the Commissioners of Customs. Sugar Refiners XI. Provided always, That if any Occupier or Proprietor of to have the Option of
any such Sugar House shall, on the Twenty-fifth Day of June, working up elect to refine and work up all the Sugar on Hand in such Sugar their Stock House without taking in any other Sugar in the meantime, he without taking a in Sugar in the shall have the Option of so doing, and of warehousing the same, meantime. on or before the Tenth Day of August One thousand eight
hundred and fifty-four, for Home Consumption, upon Payment
of the proper Duties thereon, or for Exportation. Additional XII. On and after the Twenty-sixth Day of May One thouDuties of Cus. toms to be
us. sand eight hundred and fifty-four there shall be raised, levied, levied on Spirits collected, and paid unto Her Majesty, Her Heirs and Successors, imported into for and upon the Articles under-mentioned imported into Scotland, Scotland.
the Duties of Customs herein-after specified, in addition to the Duties now chargeable thereon under any Act or Acts in force, and in addition to any Duties granted in the present Session of Parliament; (that is to say,)