goods come from the country from which they are declared to come by the importer, it shall be lawful for the Collector of Customs to call on the importer to furnish evidence as to the place of manufacture or production, and if such evidence shall not satisfy the said Collector of the truth of the declaration, the goods shall be charged with the highest rate of duty, subject always to an appeal to the Board of Customs, Salt and Opium.

And upon the re-export by sea of goods imported, excepting opium and salt, provided the re-export be made within two years of the date of import as per Custom House Register, and the goods be identified to the satisfaction of the Collector of Customs, there shall be retained one-eighth of the amount of duty levied, and the remainder shall be repaid as drawback. And if goods be re-exported in the same ship without being landed (always excepting opium and salt, in regard to which the special rules in force shall continue to apply,) there shall be no import duty levied thereon.

SCHEDULE B.

Rates of Duty to be charged upon Goods exported by Sea from any Port or Place in the Presidency of

And when the duty is declared to be ad valorem, the same shall be levied on the market value of the article at the place of export, without deduction.

And in settling for the duties on exports by sea, credit shall be given for payment of Inland Customs duty, and Drawback shall be allowed* of any excess of duty paid upon production of ruwanas under the following conditions, until the first April, 1837:

First. That the goods shall be identified, and destination to the port of export proved in the usual manner.

Second. That the rowanas shall bear date before the first April, 1836, and the goods shall not have been protected thereby, or by the original thereof, more than two years.

And after the said first April, 1837, credit shall not be given, nor shall drawback be allowed, of any Inland Customs or land frontier duty, paid at any Custom House or Chowkee of

*The words in italics are repealed with regard to cotton wool by Act XXXI, 1855, sec. 2.

MADRAS.

the Jumna frontier line, or of Benares, except only upon the article of cotton wool covered by rowanas taken out at the Custom Houses of the Western Provinces, and proved to have been destined for export by sea when passed out of those provinces.

ACT No. XV. OF 1836.

Repealed by Act XXXI, of 1850.

ACT No. XVI. OF 1836.

The additional Government

Commissioner may nominate

vakeels in his of

fice, who if approved shall receive sunnuds.

Commissioner

may suspend va

his reasons.

1. Additional Government Commissioner appointed by Regulation IV, 1833, may nominate vakeels in his office, who, if approved, shall receive sunnuds.

4.

Commissioner to frame rules for the practice and remuneration of

vakeels.

5. No person to act as vakeel except as directed under this Act.

I. It is hereby enacted, that from the 1st day of August, 1836, it shall be lawful for the Additional Government Commissioner appointed by Regulation IV. of 1833, of the Madras Code, to nominate for the approbation of the Provincial Court of the centre division any person whom the said Commissioner may think fit to be a vakeel in the office of the said Commissioner; and if the Provincial Court shall approve of such nomination, the person nominated shall be appointed a vakeel in the office of the said Commissioner, and shall receive a sunnud of appointment on unstamped paper, duly authenticated by the said Commissioner.

II. And it is hereby enacted, that it shall be lawful for keels, reporting the said Commissioner to suspend any such vakeel from his functions, but in every such case, the said Commissioner shall forthwith report such suspension and the grounds thereof to the said Provincial Court.

III. And it is hereby enacted, that it shall be lawful for the said Provincial Court to dismiss any such vakeel.

IV. And it is hereby enacted, that the said Commissioner shall frame with all convenient speed, a body of rules for the practice and remuneration of the vakeels of his office, and shall submit the same to the Court of Sudder Adawlut of Fort St. George, and that the said rules, when approved by the said Court of Sudder Adawlut, shall be of the same force as if they were inserted in this Act.

No person to act as vakeel exunder this Act.

V. And it is hereby enacted, that no person not appointed a vakeel in the manner directed by this Act, or under suspen- cept as directed sion, or after dismission, shall act as a vakeel in the office of the said Commissioner.

ACT No. XVII. OF 1836.

1. When any of the territories lately held by the Begum Sumroo shall be annexed to any district, the laws in force in such district shall be in force in such territories also.

2. The Criminal Courts shall not take cognizance of any offence prior to 27th January, 1836, unless specially empowered.

3. No Civil Court shall take cognizance of any claim previously adjudicated on by a competent Court.

I. It is hereby enacted, that whenever the GovernorGeneral in Council shall order, that any of the territories which were lately held by the Begum Sumroo, and which lapsed to the East India Company on the 27th of January, 1836, shall be annexed to any district under the Government of the said Company, all laws and regulations now in force within such district shall be in force in the territories so annexed to such district.

II. And it is hereby enacted, that the Criminal Courts shall not take cognizance of any offence committed in the said territories previously to the 27th of January, 1836, unless specially empowered by the Governor-General in Council so to do.

When any of the

lately territories

held by Begum Sumroo,

shall be annexed

to any district,

the laws in force shall be in force ries also.

in such district,

in such territo

The Criminal Courts shall not

take cognizance

of any offence not

prior to 27th

Jan., 1836, unless specially empowered.

No Civil Court shall take cogniz

ance of any claim dicated on by a

previously adju

competent Court.

III. And it is hereby enacted, that no Court of civil judicature shall take cognizance of any claim within the said territories, with respect to which claim a final decision may have been previously pronounced by any Court, which at the time of pronouncing such decision, was competent to pronounce such decision..

BENGAL.

ACT No. XVIII. OF 1836.

Repealed by Act II. of 1837.

ACT No. XIX. OF 1836.

Repealed by Act VI. of 1839 save as to particulars referred to therein, and Act VI. 1839 has itself been repealed by Act IV. 1862, except in so far as it repeals any former Charter, Regulation or Act, and except as to any act or offence done or committed, or any liability incurred before Act IV. 1862, came into operation.

ACT No. XX. OF 1836.

Regulation XI. 1822, Sec. 3, part Cl. 3, repealed.

Butwarra while in progress shall be quashed only as herein provided.

1. Regulation XI. 1822, Sec. 3, part of Clause 3, repealed.

2. Butwarra while in progress shall be quashed only as herein provided.

3. Board may quash a butwarra after six months' notice affixed in Collector's and Moonsiff's offices, if no objection be raised.

4. Acts done before 1st Oct. 1836 legalized.

I. It is hereby enacted, that from the 1st day of October 1836, so much of Clause 3, Section 3, Regulation XI. of 1822 of the Bengal Code, as provides "that joint estates shall not be liable to sale for arrears that may accrue during the progress of a butwarra or partition, until the expiration of the year within which the arrear may become due❞—be repealed.

II. And it is hereby enacted, that from the said first day of October, 1836, no butwarra, while in progress, shall be quashed by the Board of Revenue, or by any officer invested with the powers of the said Board, except as hereinafter provided.