Other Tinctures and Medicated Spirits

0 1 100 3 10 0 2 0 Made Wines

- 0 0 2 0 0 51 0 0 3

CA P. XXVIII.

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.

S. d.

For every Gallon of such Spirits or Strong Waters of any Duties now

Strength not exceeding the Strength of Proof by Sykes' chargeable on
Hydrometer, and so in proportion for any greater or less Articles herein
Strength than the Strength of Proof, and for any greater cease, and
or less Quantity than a Gallon, vize

. Spirits or Strong following Waters the Produce of any British Possession in America, Duties to be or the Island of Mauritius, not being sweetened Spirit,s

charged
or Spirits mixed with any Article, so that the Degree of
Strength thereof cannot be exactly ascertained by such
Hydrometer :-

Duty per Gallon.
Rum:-
If imported into Scotland -

0 6 0
If imported into Ireland

0 4 4 Spirits other than Rum :If imported into Scotland

0 6 0 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
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

0 6 0
If imported into Ireland

0 4 4 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 -

0 6 0
If imported into Ireland

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 Custome on

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 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

Contracts. have entered into any Contract or Agreement for the Delivery

of

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,
Molasses, and Spirits.

[10th July 1854.]
Most Gracious Sovereign,
WE your Majesty's most dutiful and loyal Subjects, the

of 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, 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.
Candy, Brown or White, Refined Sugar, or Sugar d.

Sugar rendered by any Process equal in Quality to Yellow White Clayed
Muscovado or Brown Člayed Sugar, with reference to Colour, 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 Ülome Con-
sumption, 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 Musco-
vado 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. 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

15 0 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

11 0 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

or alterBounties 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 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

to remain in force.

June 1854 no

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 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. After 25th VIII. From and after the Twenty-fifth Day of June One

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 refined before

Sugar Houses before the Second Day of July next, and all 20 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 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

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,)

Spirits