MERCURY, prepared, for every 100%. value...... METAL, viz., Bell Metal, the cwt. Leaf Metal, (except Leaf Gold) the packet containing METHEGLIN, OF MEAD, the gallon MILL BOARDS, the cwt. MILL STONES.-See Stone. MINERAL WATER.-See Water. 100%. value MINERALS, not otherwise enumerated or described, for every Specimens of.-See Specimens. MIRRORS. Toy and other Mirrors, not exceeding six inches MODELS of Cork or Wood, for every 100%. value MORELS, the lb. MOSAIC WORK.-See Stone, Sculptured. Rock, for Dyers' use, the ton † not otherwise charged for every 100%. value† MOTHER OF PEARL SHELLS, for every 100%. value MULES, each.... MUTTON. Mutton or Lamb may not be imported into the United Kingdom, on forfeiture of the same, except Mutton and Lamb, the produce of, and imported from the Isle of Man.-6 Geo. IV., c. 107.-7 & 8 Geo. IV., c. 56. MYRRH, the cwt. † NAPKINING.-See Linen. NARDUS CELTICA, the cwt. ... NATRON.-See Alkali. ... NAVAL STORES, purporting to have been sold abroad, which may be imported into this country unaccompanied by a Certificate signed by the Commissioner or Chief Officer of the Dock Yard, containing a full description of such Stores, are not to be delivered.-Min. Com. Cus., 10 Jan. 1829. NEEDLEWORK, for every 1007. value... NET or TULLE.-See Lace, in Silk. ... 050 + 2 and 3 Wm. IV., c. 84. (4 Aug. 1832.) NETS, viz., Old Fishing Nets, fit only for making Paper and 9 Geo. IV., c. 76. (11 Aug. 1828.) NEWSPAPERS. Foreign Newspapers imported into the United Kingdom, as regular consignments, whether bound or unbound; and Foreign Newspapers brought in the baggage of passengers, if bound, are to be charged with duty as an unenumerated manufactured article; but Foreign Newspapers brought in the baggage of passengers, unbound, are to be admitted to entry without payment of duty.-Min. Com. Cus., 9 April, 1829. NICARAGUA WOOD, the tou* NITRE, viz., Cubic Nitre, the cwt. Sweet Spirits of, the produce of Guernsey, Jersey, Alderny, Sark, or Man, will be liable to a duty of 11s. 3d. per gall., being equivalent to the Excise duty on one and half gallons of British proof spirit, the estimated quantity requisite for the manufacture of one gallon of" Sweet! Spirits of Nitre."-Min. Com. Cus., 15 June, 1830. On the application of Price and Gifford, 22 March, 1830. NUTMEGST, the lb..... imported from any B. P. within the limits of the East the produce of, and imported from any other B. P., the lb. NUTS, viz., Cashew Nuts, the cwt.*. ... kernels, the lb. Castor Nuts, the lb.§.. Nuts or Seeds, imported from any B. P. the cwt the Produce of and imported from any B. P., the lb.* ... Husks and Shells, the lb.*. Paste, the produce of and imported from any B. P., the lb. * As to certificate necessary to be produced for Cocoa Nuts entered as being the produce of a B. P., see p. 85. In consequence of the reduction of duty on Cocoa, permits for Coker or Coco Nuts, the Produce of any B. P. the 120 Chesnuts, the bushel Pistachio Nuts, the cwt.*. * 2 and 3 Wm. IV. c. 84. (4 Aug. 1832.) + See "Spices." #7 Geo. IV., c. 48. (6 July, 1826.) This is an implied, rather than a positive duty. The Act 6 Geo. IV. c. 111, levied a duty of 4d. per lb. on this article, which was reduced, by Treasury order of 19 Aug. 1826, to 2d. per lb. on the several parties engaging, (though not by bond,) on the entry of the article, to pay the existing full duty, (viz. 4d. per lb.) provided the reduction should not be confirmed by Parliament, which has never yet been done. The Act 7 and 8 Geo. IV. c. 56, reduced the duty on Castor Seed from 4d. to ld. per lb.; and since this took place, it has been stated that Castor Nuts and Castor Seed (although hitherto legislated upon as distinct articles) are one and the same thing; and as Castor Seed is now rated at ld. per lb., a higher duty should not be taken on Castor Nuts than on the Seed.-Ed. T9 Geo. IV. c. 76. (11 Aug. 1828.) Walnuts, the bushel .... not otherwise enumerated or described, for every 1007. OCHRE, the cwt.*. of Castor, the lb.... of Jessamine, the lb.. of Juniper, the lb... * 2 and 3 Wm. IV. c. 84. (4 Aug. 1832.) 4 0 0 0 3 0 1 0 0 1 0 0 1 0 026 0 4 0 0 14 0 040 040 040 0 4 0 014 0 10 0.2 6 0 4 0 39 18 0 1 0 0 04 0 020 +7 Geo. IV. c. 48. (6 July, 1826.) The merchant will perceive that under the head of Chemical, Essential, or Perfumed, there are Six descriptions of Oil rated by the Act 2 and 3 Wm. IV. c. 84, and that all other Chemical, Essential, or Perfumed Oils are by the same Act rated at 1s. 4d. per lb. Now if any of the Oils rated by former Acts, the names and rates of which are here preserved, should prove to be Chemical, Essential, or Perfumed, it will be his duty to state to which description they belong, and pay the duty accordingly if belonging to neither, then the rate of duty placed opposite to the article will be that to which it is liable. I have preferred stating it in this way, rather than do that which the Act has not presumed to do, that is, to define what other Oils are or are not Chemical, Essential, or Perfumed.-Ed. 9 Geo. IV. c. 76. (11 Aug. 1828.) Min. Com. Cus. 21 Jan. 1825. in addition, if imported in a Ship belonging to any of the subjects of the King of the Two Sicilies, and not warehoused before 1 Oct. 1828, the tunt and further in addition, if so imported, the tun§ Tare. Where it may not be found necessary to resort to actual taring, one-third for tare on each jar of Olive Oil imported, may be allowed, and one-seventh for foot.-Min. Com. Cus. 23 July, 1828. Oil of Olives, the produce or manufacture 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 it is the produce, or in ships of the country from which it is imported, on forfeiture of the same, and 1007, by the master of the ship.6 Geo. IV. c. 109. of Orange Flower, or Neroli, the oz. of Palm, the cwt. Paran, the tun of Pine, the Jb. of Rape Seed, the tun imported from any B. P. the tun† 1 0 0 0 5 0 0 0 10 040 0 2 0 0 5 0 Seed Oil, not otherwise enumerated or described, the tun 39 18 0 imported from any B. P. the tunt of Succinum, or Oil of Amber, the lb.... of Thyme, the lb..... Train Oil, Blubber, Spermaceti Oil, and Head Matter, ...... Produce of Fish or Creatures living in the Sea, of Foreign Fishing, the tun ..... 100 0 0 5 4 0 0 1 0 26 12 0 See Note at the bottom of the preceding page, as to Chemical, Essential, and Perfumed Oils. +9 Geo. IV. c. 76. (11 Aug. 1828.) 10 Geo. IV. c. 43. (22 June, 1829.) Treas. Order, 17 Oct. 1828. 7 Geo. IV. c. 48. (6 July, 1826.) OIL, continued.* The casks in which Fish Oil and Blubber are imported, are to be passed at a computation of 126 gallons the pipe, and 63 gallons the hogshead; but the officers are not to abate in their vigilance to prevent the fraudulent introduction of other articles in casks purporting to contain Oil and Blubber only.Min. Com. Cus. 12 Aug. 1825. For the conditions under which Train Oil may be admitted, as of British fishing.-See p. 86. Blubber from Greenland may be boiled at the port of importation, and entered as Oil. of Turpentine, the lb. of Vitriol, the lb. Walnut Oil, the lb. Whale Oil.-See Train Oil in Oil. Oil not particularly enumerated or described, or other- OLIBANUM, or Frankincense, the cwt.t OLIVES, the gallon .. OLIVE WOOD, the ton Produce of and imported from any B. P. the ton. ONIONS, the bushel OPIUM, the lb.‡. ...... ORANGE FLOWER WATER.-See Water. Orange Flowers, salted, are to be charged with duty as "Drugs."-Min. Com. Cus., 23 May, 1828. ORANGE PEEL, the lb. ORANGES and LEMONS, the Chest or Box,§ viz.: not ex. the capacity of 5000 cubic inches]] ex. 5000 and not ex. 7,300 cubic inches]] ex. 7,300 and not ex. 14,000 cubic inches]] for every loose, the 1000|| or, and at the option of the importer, for every 1007. 50 0 0 0 6 0 020 8 9 6 0 12 4 030 040 006 026 03 9 076 0 07 0 15 75 0 0 See Note in page 132, as to Chemical, Essential, and Perfumed Oils. 2 & 3 Wm. IV. c. 84. (4 Aug. 1832.) 9 Geo. IV. c. 76. (11 Aug. 1828.) The practice in the Port of London, with respect to the mode of ascertaining the cubical contents for duty, of chests and boxes of oranges and lemons is,-first, to ascertain the internal length of the box or chest (allowing for the thickness of the partition usually found therein); secondly, to take the breadth, then the depth (exclusive of the cone); and finally, the height of the cone, from which deduct twothirds as in the following example : Internal length, exclusive of wood partition...... |
