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

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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
If imported into Ireland

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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,
Molasses, and Spirits.
[10th July 1854.]

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
rendered by any Process equal in Quality thereto,
until the Second Day of August One thousand
eight hundred and fifty-four inclusive, for every
Hundredweight

8. d.

17 4

16 0

And from and after that Day, for every Hundred-
weight -
White Clayed Sugar, or Sugar rendered by any
Process equal in Quality to White Clayed, not
being Refined or equal in Quality to Refined, for
every Hundredweight

14 0

Yellow Muscovado and Brown Clayed Sugar, or
Sugar rendered by any Process equal in Quality
to Yellow Muscovado or Brown Clayed, and not
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

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
Muscovado or Brown Clayed Sugar, with reference to Colour, Sugar and
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 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 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
June 1854 no
Sugar to be
taken into

Bonded Sugar

House to be refined.

All Sugar, &c.

refined before 2d July next to be deposited in some approved

Warehouse.

Officers of
Customs to

take Stocks of
Sugar Refiners.

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

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