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COTTON, Continued.

Articles of Manufactures of Cotton, wholly or in part
made up, not otherwise charged with duty, for every
1007. value* †

Ceiba Tree Cotton, or Silk Cotton, imported from any
British possession, the cwt. ‡.

Wool, or Waste of Cotton Wool.-See Wool.

How Stuffs or Fabrics of Cotton may be taken out of Bond,

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to be refreshed-See page 227.

COWAGE, or Cowitch, the lb.

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Rough, for every 1007. value

CUBEBS, the lb. §.

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Cut, or in any way manufactured, for every 1007. value 30

CUBIC NITRE, the cwt.

CUCUMBERS, viz. Pickled, including Vinegar, the gallon
preserved in Salt and Water, for every 100%. value..
CULM, the ton of 20 cwt.
CURRANTS, the cwt.

....

Currants, the produce of Europe, may not be imported into the United Kingdom to be used therein, except in British Ships, or in Ships of the country of which they are the produce, or in Ships of the country from which they are imported; on forfeiture of the goods, and 1007. by the Master of the Vessel.-6 Geo. IV. c. 109. No allowance of the duty on Currants to be made on account of damage.-6 Geo. IV. c. 107.

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with liberty to the Merchant, and to the Officers, to have an ac-
tual taring when either of them shall be dissatisfied; in confor-
mity to the general practice of taring all other goods.-Min.
Com. Cus. 3 April, 1816.

CUTTLE SHELLS, the 1000

DAMASK Towelling, Tabling, or Napkining.-See Linen.
DATES, the cwt. §.

DERELICT, all Foreign Goods, Derelict Jetsam, Flotsam, La-
gan, or Wreck, brought or coming into the United

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This duty will include gloves instead of the rated duty in page 120, provided they are of the above fabric. Cotton stockings must also pay this duty.-Min. Com. Cus. 22 May, 1830.

+7 Geo. IV. c. 48. (6 July, 1828.)

9 Geo. IV. c. 76. (11th Aug. 1828.)

2 and 3 Wm. IV. c. 84. (4 Aug. 1832.) Goods derelict, are such as are wilfully thrown away or abandoned by the Owners;-Jetsam, is where the goods are cast into the sea, and there sink and remain under water;-Flotsam, is where they continue floating, and Lagan is where they are sunk in the sea, but are tied to a cork or buoy in order to their

GOODS DERELICT, continued.

Kingdom, or the Isle of Man, are subject to the same
duties as Goods of the same kind regularly imported.
-6 Geo. IV. c. 111, § 48. And all such goods shall
be deemed to be the growth or produce of such coun-
try or place, as the Commissioners of Customs shall,
upon investigation, determine, and shall be charged
with duty accordingly; provided always, that all such
goods which will not sell for the amount of the duty
due thereon, shall be delivered over to the lord of the
manor, or other person entitled to receive the same,
and shall be deemed and taken to be unenumerated
goods, and shall be liable to and charged with duty
accordingly. And if any such goods be such as are
entitled to an allowance for damage, such allowance
shall be made under such regulations and conditions
as the Commissioners of Customs shall, from time to
time, think fit to direct.-2 and 3 William IV., c. 84,
§ 10 and 11.

DIAGRYDIUM.-See Scammony.
DIAMONDS

Diamonds may be imported into the United Kingdom, and
landed without report, entry, or warrant.-6 Geo. IV. c. 107.
DIAPER Tabling, Towelling, or Napkining.-See Linen.
DICE, the pair

DIMITY. See Cotton Manufactures.

DITTANY, the lb.

Down, the lb.

DRAGONS' BLOOD, the lb.

DRAWINGS.-See Prints.

DRUGS, on which specific duties are payable according to the quantity. See the several Articles in Alphabetical

course.

not particularly enumerated or described, nor otherwise
charged with duty, the cwt. *

DUCK.-See Sail Cloth, in Linen.

DUST, perfumed.—See Powder.

EARTHENWARE, not otherwise enumerated or described, for every 1007. value

EAST INDIA GOODS, of places within the limits of the East India Company's Charter, may not be imported into the United Kingdom, except into such ports as shall be approved of by the Lords of the Treasury, and de

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being found again ;-Wreck, is where a ship perishes at sea, and no man escapeth alive out of it; in which case, if any of the goods that were in it, were brought to land by the waves, they belong to the King, or to such person to whom the King has granted wreck; but if a man, dog, or cat escape alive, so that the Owner come within a year and a day, and prove the goods to be his, he shall have them again.

2 and 3 Wm. IV. c. 84. (4 Aug. 1832.)

EAST INDIA GOODS, continued.

clared by Order in Council to be fit and proper for
such importation, on forfeiture thereof.-6 Geo. IV.
c. 107.

The Ports already approved for this purpose, are London,
Liverpool, Bristol, and Hull. Greenock, Leith, and Port-Glas-
gow. Dublin, Belfast, and Cork.--Order in Council, 30th Jan.
1826.

East India Goods may be removed by land-carriage from the
Warehouses in London to Southampton, for the purposes of Ex-
portation to Guernsey and Jersey.-Treas. Order, 31st August,
1826. And such East India Goods as pay a rated duty, may be
removed in hond (from any place privileged to trade with India),
to the Port of Londonderry.-Treas. Order, and Min, Com. Cus.
10th March, 1826.

See further, Note respecting East India Goods, in page 239.
EAU DE COLOGNE.-See Water.
EBONY, the ton *

the Produce of, and imported from any B. P. the ton *
Green, Ebony, the Produce of, and imported from any
B. P. the ton

....

EELS, the Ship's lading.

EGGS, the 120

ELASTIC GUM, or Caoutchouc, the lb.

EMBROIDERY and Needle Work, for every 100%. value
EMERALDS. See Jewels.

EMERY STONES.-See Stones.

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not otherwise enumerated or described, the lb.
ETHER, imported from Guernsey, Jersey, Alderney, Sark, or
Man, is to pay 18s. 9d. per gallon, (being equivalent
to the Excise duty on two and one-half gallons of
British proof spirit, the estimated quantity requisite
for the manufacture of one gallon of Ether).-Min.
Com. Cus. 8 May, 1830; and 1 William IV. c. 49.
EUPHORBIUM, the cwt.t
EXTRACT, or Preparation of, Cardamoms, Coculus Indicus,
Grains of Paradise, and Guinea Grains, Liquorice, or
Nux Vomica, for every 100%. value

of Bark, or of other Vegetable Substances, to be used
only for Tanning Leather, imported from any Bri-
tish Possession, the cwt.f

the Produce of New South Wales and its
dependencies, imported direct from thence, until 1st
Jan. 18331

of Opium and Guinea Pepper, for every 100%. value
Peruvian or Jesuits' Bark, the lb.

7 Geo IV. c. 48. (6th July, 1826.)
+2 and 3 Wm. IV. c. 84. (4 Aug, 1832.)

As to the nature of the Certificate required-See p. 86.

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of any Article, not particularly enumerated or described,
nor otherwise charged with duty, for every 1007.
value...

FEATHERS, for beds, whether in beds or not, the cwt.
Ostrich, dressed, the lb...

......

undressed, the lb.

not otherwise enumerated or described, viz. dressed, for
every 1007. value

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FIGS, the cwt......

....

Figs, the produce of Europe, may not be imported into the United Kingdom, to be used therein, except in British Ships, or in Ships of the country of which they are the produce, or in Ships of the country from which they are imported, on forfeiture of the goods, and 1007. by the Master of the Ship.-6 Geo. IV. c. 109.

No allowance of the duty on Figs to be made on account of damage.-6 Geo. IV. c. 107.

FILTERING STONES.-See Stones.

FIREWOOD.-See Wood.

FISH*, viz. Anchovies, the lb.

Botargo, the lb...

Caviare, the cwt..

Eelst, the Ship's lading

Fresh Fisht, British taken, and imported in Brit.Vessels
Fish of Foreign taking or curing, or in Foreign Vessels,
(except Turbots and Lobsters, Stock Fish, Live Eels,
Anchovies, Sturgeon, Botargo, and Caviare) may not
be imported into the United Kingdom, on forfeiture
thereof.-6 Geo. IV. c. 107.

Fish of British taking and curingt, imported in British

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Free.

Free.

Ships.

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Stock Fish", the 120

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Free.

Sturgeon, the keg containing not more than 5 gallons.. 09
Turbots +

Dried and Salted Fish (except Stock Fish) may not be entered to be warehoused.-See Warehousing System.

t Fresh Fish, British taken, and imported in British Ships, may be landed in the United Kingdom without Report, Entry, or Warrant. And also, Turbots and Lobsters Fresh, however taken or imported.-6 Geo. IV. c. 107.

Before any cured Fish shall be entered free of duty, as being of British taking and curing, the Master of the Ship importing the same shall make a Declaration before the Collector or Comptroller of Customs, that such Fish was actually caught, taken, and cured, wholly by His Majesty's subjects.-6 Geo. IV. c. 107. -See form of Declaration in page 91. It has been decided, that fish caught by the natives of India, under British Dominion, is entitled to admission duty free.Min. Com. Cus. 287 Greenock.

FISHING NETS, old.-See Rags.

FLANNEL.-See Woollen Manufactures.

FLASKS.-See Bottles.

£ 8. d.

FLAX, and Tow or Codilla, of Hemp or Flax, whether dressed

or undressed, the cwt......

Flax, the produce or manufacture of Europe, may not be im
ported into the United Kingdom, to be used therein, except in
British Ships, or in Ships of the country of which it is the pro-
duce, or in Ships of the country from which it is imported, on
forfeiture of the goods, and 100%. by the Master of the Ship.-6
Geo. IV. c. 109.

the growth or produce of New South Wales, or its de-
pendencies, or of Norfolk Island, or Van Diemen's Land,
or of New Zealand, imported direct from those places
respectively, until the 1st Jan. 1833

As to the nature of the certificate required to prove that the
goods are the produce-See p. 86.

FLINT STONES, for Potters.-See Stones.

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FLOCKS, the cwt...

FLOUR. See Corn.

FLOWER ROOTS, for every 1007. value

of Silk.-See Silk Manufactures.

20 0 0

FLOWERS, Artificial, not made of silk, for every 100%. value 25 0 0

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FOSSILS, not otherwise enumerated or described, for every

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FRAMES for Pictures, Prints, or Drawings, for every 100%.

value.

FRANKINCENSE.-See Olibanum.
FRENCH BEANS, the bushel.

FRESCO PAINTINGS, taken off Walls of Buildings and pre

served upon Canvass, are to be classed as Water Co-
loured Drawings, and to be charged with duty as
such. Treas. Order, 8th Aug. 1825.-See Prints.

FURRIERS' WASTE, for every 1007. value*...
FURS.-See Skins.

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7 Geo. IV. c. 48. (6 July, 1826.) +9 Geo. IV. c. 76. (11 Aug. 1828.)

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