An Act to alter and amend certain Duties of Customs. [3d July 1854.] Most Gracious Sovereign, WE, 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. mentioned to For every Gallon of such Spirits or Strong Waters of any Duties now Rum, the Produce of any British Possession within the Limits of the East India Company's Charter, in regard to which the Conditions of the Act of the Fourth Victoria, Chapter Eight, have or shall have been fulfilled, not being sweetened Spirits or Spirits so mixed as aforesaid : If imported into Scotland Rum Shrub, however sweetened, the Produce of and imported from such Possessions qualified as aforesaid, or of and from any British Possessions in America, or the Island of Mauritius: If imported into Scotland If imported into Ireland 0 6 0 0 4 4 charged. 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 Customs on Customs of Fifteen Pounds per Centum upon the Produce and Amount of the Duty so payable. Sugar. Customs on 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 addition to the Duty payable by Law thereon, a further Duty 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 have entered into any Contract or Agreement for the Delivery of Contracts. Duties of Cus toms on Sugar and Molasses to be levied after 5th July 1854. Commissioners of Customs to provide Stan of any such Article on or after the Day on which such Duty is made payable on such Article, is hereby empowered to add to the contracted Price of such Article such a Sum of Money as will be equivalent to the increased or further Duty, as the Case may be, by this Act made payable thereon, and shall be entitled by virtue of this Act to be paid for the same accordingly. CAP. XXIX. An Act to alter the Duties of Customs on Sugar, WE2 Most Gracious Sovereign, 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 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. That from and after the Fifth Day of July One thousand eight hundred and fifty-four there shall be raised, levied, collected, and paid unto Her Majesty, Her Heirs and Successors, in lieu and instead of the Duties payable by Law on Sugar and Molasses, the several Duties of Customs, as follows; viz. Candy, Brown or White, Refined Sugar, or Sugar 8. d. 17 4 16 0 And from and after that Day, for every Hundred- 14 0 Yellow Muscovado and Brown Clayed Sugar, or Molasses, for every Hundredweight 11 0 4 3 II. For facilitating the due Assessment of Duties on White Clayed Sugar or Sugar rendered by any Process equal to White dard Samples of Clayed, and on Yellow Muscovado, Brown Clayed Sugar, or Sugar Sugar rendered by any Process equal in Quality to Yellow White Clayed III. In lieu of the Bounties and Drawbacks now payable on the Exportation of Refined Sugar, the following Bounties or Drawbacks shall be allowed, from and after the Fifth Day of 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, or Lumps duly refined, having been perfectly clarified and thoroughly dried in the Stove, and being of an uniform Whiteness throughout, or such Sugar pounded, crushed, or broken, or Sugar Candy, the Hundredweight S. d. 15 0 11 0 Drawbacks on Refined Sugar Isle of Man. exported to the Upon Bastard or Refined Sugar broken in Pieces, or being ground or powdered Sugar, or such Sugar pounded or crushed, or broken, for every Hundredweight 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 Counsand eight hundred and fifty-five, to alter or vary the Bounties or alter Bounties 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. cil may vary published in 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 Council to be 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 both laid before Parliament. Repeal of cer tain Parts of Customs Con solidation Act. Existing Bonds to remain in force. After 25th Bonded Sugar House to be refined. All Sugar, &c. refined before 2d July next to be deposited in some approved Warehouse. Officers of take Stocks of Sugar Refiners to have the Option of working up their Stock without taking both Houses of Parliament within Six Weeks after issuing the same, if Parliament be then sitting, and if not, then within Six Weeks after the Commencement of the then next Session of Parliament. VI. So much of Sections One hundred and seven and One hundred and eight of the Customs Consolidation Act as permits 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. VII. All existing Bonds entered into under Section One hundred and eight are to remain in force until the Conditions thereof, or the Objects of this Act, so far as such Conditions are hereby varied, are complied with. VIII. From and after the Twenty-fifth Day of June One thousand eight hundred and fifty-four no Sugar shall be taken into any Bonded Sugar House for the Purpose of being refined, nor shall any raw Sugar which shall then be in any such Refinery be melted or otherwise dealt with for the Purpose of or in order to the Refinement thereof. IX. All Sugar which shall have been refined in such Bonded Sugar Houses before the Second Day of July next, and all Treacle or other Produce thereof, shall be removed to and deposited in some approved Warehouse under and subject to the 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. X. Immediately after the Second Day of July One thousand eight hundred and fifty-four, and before any further Supply of 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. XI. Provided always, That if any Occupier or Proprietor of any such Sugar House shall, on the Twenty-fifth Day of June, elect to refine and work up all the Sugar on Hand in such Sugar House without taking in any other Sugar in the meantime, he in Sugar in the shall have the Option of so doing, and of warehousing the same, 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. meantime. Additional Duties of Cuslevied on Spirits imported into Scotland. toms to be XII. On and after the Twenty-sixth Day of May One thousand eight hundred and fifty-four there shall be raised, levied, collected, and paid unto Her Majesty, Her Heirs and Successors, for and upon the Articles under-mentioned imported into 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,) Spirits |