Duty. £ s. d. 009 the lb. Oil of Castor, imported from any British Possession within the the Chest or Box, not exceeding the Capacity of 5,000 the Chest or Box, exceeding the Capacity of 5,000 loose or, and at the Option of the Importer, Orchal, Orchelia, or Archelia 026 039 076 the 1,000 0 0 7 0 15 0 for every 100l. of the Value 75 0 0 the cwt. 030 Otto or Attar, or Oil of Roses imported from any other Place within the Limits of Rhubarb, imported from any British Possession within the Limits of the East India Company's Charter Rosewood the oz. 001 Saffron Safflower Sago, common the lb. 010 Seed; viz. Linseed Skins; viz. Kid Skins, dressed, and dyed or coloured Calf Skins and Kip Skins, in the Hair, not tanned, tawed, Spirits; viz. Rum Shrub, however sweetened, the Produce of and Sugar, until the 5th July 1827, and no longer; viz. Duty. Sugar, Brown, &c.-continued. the Produce of and imported from any British Tapioca or Tapioca Powder Tobacco, unmanufactured Turmeric £ s. d. 000 the cwt. 1 17 the cwt. 0 10 0 the lb. the lb. 0 2 9 09 the Produce of and imported from any British Pos- manufactured in the United Kingdom, at or within the cwt. the Produce of any British Possession in America, 96 0 10 0 Wax; viz. Bees' Wax, unmanufactured, imported from any Battens, above 45 Feet in Length, or above 2 Inches Wool; viz. Cotton Wool, or Waste of Cotton Wool, the Produce of and imported from Malta Woollens ; Yarn; viz. Camel or Mohair Yarn 'XXXVI. And Whereas another Act was passed in the last 'Session of Parliament, intituled An Act for the Warehousing of Goods; and it is expedient to alter and amend the same in 'Manner hereinafter provided; Be it therefore enacted, That Tobacco to be whenever any Tobacco shall be taken out of the Warehouse for charged on DeHome Use, the same shall be reweighed, and the Duty shall be livery Weight. charged according to the Weight then ascertained, although such Tobacco Warehouse. Pepper may be abandoned for Duty. No Abatement for Damage. 6 G.4. c.112. in part repealed. Bounties. 6 G.4. c.113. Allowance of Duties on Coals used in Devon and Cornwall in smelting, &c. Allowance of Tobacco may have increased or decreased in Weight since the after XXXVII. And be it further enacted, That within One Month any Pepper shall have been warehoused, it shall be lawful for the Importer or Proprietor to abandon any Part thereof for the Duty, and the Quantity of such Pepper not so abandoned, being thereupon ascertained, shall be deemed to be the Quantity imported: Provided always, that no Abatement of Duty shall be made on account of any Damage received by any Pepper during the Voyage. XXXVIII. And be it further enacted, That so much of the said Act for the Warehousing of Goods as extends to prevent the Exportation of Tobacco from the Warehouse to the Islands of Guernsey, Jersey, Alderney or Sark, without the Licence of the Commissioners of His Majesty's Customs, or to limit the Quantity of Tobacco which may be so exported to those Islands, shall be and the same is hereby repealed. 'XXXIX. And Whereas another Act was passed in the last 'Session of Parliament, intituled An Act to grant certain Bounties and Allowances of Customs; and it is expedient to alter and ' amend the same in Manner hereinafter provided;' Be it therefore enacted, That the Drawback of the Duties upon Coals, allowed by the said Act upon all Coals used in Works of the Mines of Tin, Lead or Copper in the Counties of Devon and Cornwall, in roasting, calcining, smelting or refining the said Metals, or any of them, being the Produce of such Mines, shall be allowed in like Manner upon Coals so used in any Works in those Counties, although the same be not the Works of such Mines. XL. And be it further enacted, That for any Barilla used in the Process of bleaching of Linen before the Fifth Day of January One rilla for bleach- thousand eight hundred and thirty, a Repayment of the Duties ing. Proviso. Debenture. Sail Cloth for Bounty to be of certain Weight. 6 G.4. c.113. Bounty on Sugar continued. which had been paid on the Importation of such Barilla shall be made to the Person so using the same, provided that the Person claiming such Repayment shall, within Three Calendar Months next after the Fifth Day of January in each Year, produce to the Commissioners of the Customs an Account of the total Quantity of Barilla so used by him in the preceding Year, showing when and where and by whom the Duties on the same had been paid, and where the same had been used; and shall also prove, to the Satisfaction of the said Commissioners, that the Barilla mentioned in such Account had within such Year been actually used by him in the Process of bleaching of Linen; and thereupon a Debenture shall issue for making such Repayment at the Port at or near to which such Barilla shall have been so used. XLI. And be it further enacted, That no Bounty shall be allowed under the said Act for granting Bounties and Allowances of Customs upon the Exportation of any Sail Cloth, the Weight of which shall be less than after the Rate of Forty three Pounds to Thirty eight square Yards of the same, if the Width be more than Twenty Inches, or after the Rate of Twenty four Pounds to Thirty eight running Yards of the same, if the Width be not more than Twenty Inches. XLII. And be it further enacted, That Nine Tenth Parts of the several Bounties granted by the last mentioned Act upon the Export ation of refined Sugar, until the Fifth Day of July One thousand eight hundred and twenty six, shall be and the same are hereby continued so long as the Duties on the Importation of Sugar imposed by this Act shall remain in force, or be further continued by any Act hereafter to be made. Bounties. Possessions abroad. In what Case Goods imported into Free Ports forfeited. XLIII. And Whereas another Act was passed in the last Ses<sion of Parliament, intituled An Act to regulate the Trade of the • British Possessions abroad; and it is expedient to alter and amend the same in Manner hereinafter provided: And Whereas by the 6.4. c.114. ⚫ said Act certain Goods are prohibited to be imported into any $2. Port or Place in the British Possessions in America, except into some of the Ports in such Possessions called Free Ports, and ' enumerated or described in a Table contained in such Act;' Be it therefore enacted, That if any Goods shall be imported into any Port or Place in the said Possessions contrary to such Prohibition such Goods shall be forfeited. XLIV. And be it further enacted, That Rum or other Spirits, the Duty on Rum Produce of any British Possession in South America or the West from West InIndies, when imported from any British Possession in America into Canada, shall not be deemed to be Foreign, nor be charged with Duty as such; and that the Duty of Sixpence the Gallon, imposed by the said Act to regulate the Trade of the British Possessions abroad, upon such Rum or other Spirits, when imported into Canada from the United Kingdom, shall be payable over and above any Duty thereon there payable under any Colonial Law; any Thing in the said Act or this Act to the contrary notwithstanding. dies to Canada. for Exportation. XLV. And be it further enacted, That all Masts, Timber and Certain Goods Ashes brought by Land or inland Navigation into Canada, and brought inland duly shipped and exported from thence, shall, upon Importation into Canada into the United Kingdom, be deemed to be and be imported as the Produce of some British Possession; and that it shall be lawful to bring into Canada, by Land or inland Navigation, any Beef or Pork, to be there warehoused for the Purpose only of being exported to Newfoundland: Provided always, that Security shall be given to Security for the Satisfaction of the Commissioners of His Majesty's Customs, warehousing. upon the First Entry of such Beef and Pork, that the same shall be duly conveyed to and warehoused in some warehousing Port, to be from thence exported direct to Newfoundland. a Warehouse. XLVI. And be it further enacted, That Wheat Flour which shall Altered Duty have been warehoused at any free warehousing Port in the British on Wheat Flour Possessions in North America, and which shall be imported direct imported from from the Warehouse at such Port into any British Possession in the West Indies or in South America, shall upon such Importation be liable only to a Duty of One Shilling for every Barrel of such Flour, instead of the Duty of Five Shillings now payable on the same under the said Act for regulating the Trade of the British Possessions abroad. into Duty and Regulation on Goods not the XLVII. And be it further enacted, That if any Goods which had been imported into the Island of Mauritius shall afterwards be imported from thence into other British Possession, or any the United Kingdom, the same shall be liable to the Payment of Mauritius imthe same Duties, and shall be subject to the same Regulations as the like Goods would be liable to the Payment of, or subject unto, thence. if the same had been first imported into any of the British Posses ported from Possessions abroad. 6 G.4. c. 114. ed. sions in the West Indies, and afterwards imported from thence into such other British Possession, or into the United Kingdom respectively. XLVIII. And be it further enacted, That so much of the said in part repeal- Act for regulating the Trade of the British Possessions abroad as extends to prevent the Importation of Tobacco into the Islands of Guernsey, Jersey, Alderney or Sark, except from the United Kingdom, shall be and the same is hereby repealed; and that so much also of the said Act as extends to prevent the Importation of Brandy, Geneva or other Spirits, or of Tobacco or Snuff into the said Islands, in any Ship or Vessel of less Burthen than One hundred Tons, shall, so far as the same extends to Ships or Vessels which are not of less Burthen than Seventy Tons, importing any of such Goods from the United Kingdom, be and the same is hereby repealed. Distillation of Low Wines and Spirits in the Isle of Man prohibited. Penalty: Seizure of Goods, Utensils, &c. Repeal. 6 G. 4. c.105. in part repealed. Proviso for 4 G.4. c.25. 43 G.3. c.25. 6 G.2. c. 13. XLIX. And be it further enacted, That no Low Wines or Spirits shall be made, extracted or distilled in the Isle of Man from any Materials whatever; and if any Person shall make, extract or distil, or cause or procure to be made, extracted or distilled, any Low Wines or Spirits from any Material whatever, or shall use or mix, or cause or procure to be used or mixed, any Materials whatever with any Worts or Wash, in order to the making, extracting or distilling of Low Wines or Spirits, or shall put or lay, or cause or procure to be put or laid, in any Vessel or Utensil, any Materials whatever for the Purpose of preparing any Worts or Wash, or for making, extracting or distilling Low Wines or Spirits in the Isle of Man, that then and in each and every of the said Cases every such Person, and also every Person in whose Custody or Possession shall be found any Vessel or Utensil made use of contrary to the Intention of this Act, shall respectively, for every such Offence, forfeit and pay the Sum of Two hundred Pounds; and all such Materials, and such Worts and Wash, Low Wines and Spirits, and such Vessels or Utensils so made use of, shall be forfeited, and shall and may be seized by any Officer of the Customs; and all such Penalties and Forfeitures shall be sued for and prosecuted as any Penalty or Forfeiture relating to the Customs may be sued for and prosecuted under an Act passed in the last Session of Parliament, intituled An Act for the Prevention of Smuggling. L. And Whereas another Act was passed in the last Session of Parliament, intituled An Act to repeal the several Laws relating to the Customs; and it is expedient to amend the same, in order that certain Acts mentioned therein should not be repealed;' Be it therefore enacted, That so much of the said Act as extends to repeal an Act passed in the Fourth Year of the Reign of His present Majesty, intituled An Act for regulating the Number of Apprentices to be taken on board British Merchant Vessels, and for preventing the Desertion of Seamen therefrom; and also to repeal an Act passed in the Forty third Year of the Reign of His late Majesty, intituled An Act for the better securing the Freedom of Elections of Members to serve in Parliament for any Place in Ireland, by disabling certain Officers employed in the Collection and Management of His Majesty's Revenues in Ireland from giving their Votes at such Elections; and also to repeal so much of an Act passed in the Sixth Year of the Reign of King George the Second, |