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SILK, MILLINERY, continued.

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or, and at the Option of the Officers of the Customs, for every 1007. of the value.... 40 00 Manufactures of Silk, or of Silk and any other Material, not particularly enumerated or otherwise charged with Duty, for every 1007. of the value...... Articles of Manufacture of Silk, or of Silk and any other Material, wholly or in part made up, not particularly enumerated or otherwise charged with Duty, for every 100%. of the value

For the Drawback allowed on the Exportation of British manufactured Silks, see Drawback on "British and Irish Goods exported," in Index.

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Directions for taking the Duties.

Persons carrying, &c. manufactured

How stuffs of Silk may be taken out of warehouse to be refreshed, see p. 227. When the Shoot or the Warp only is of Silk, the article is to be considered as composed of not more than one-half part of Silk, and subject to the ad valorem duty of 30 per cent.; but if the Shoot or the Warp is entirely of Silk, and a portion of the other is of Silk also, the article is to be considered to be composed of more than one-half part of Silk, and subject to the rated duties at per lb., or to the ad valorem duties, at the option of the officers. Min. Com. Cus. 14 August, 1829. Upon an application of Howell and James, respecting the duties charged on some articles of Silk and Woollen, the Lords of the Treasury gave it as their opinion, that in all cases wherein the duties charged by weight upon mixed articles would manifestly exceed 30 per cent., by reason of the weight of the Wool, or other ingredient thereof besides Silk, it would be proper to admit the article to entry at value.-Min. Com. Cus. 19 Dec. 1831. Every person whatsoever who shall unship, or be aiding, assisting, or otherwise concerned in the unshipping of any foreign manufactured Silk of the value Twenty Pounds, liable to forfeiture under any Act relating to the revenue of Customs and Excise, or who shall carry, convey, or conceal, or be aiding, assisting, or concerned in the carrying, conveying, or concealing of such Silk, shall forfeit for every such offence treble the value thereof, to be ascertained according to the price which goods of the like sort and of the best quality, and upon which the duties have been paid, bear at the port or place where the offence is committed; and every such person shall and may be detained by any Officer or Officers of His Majesty's Army, Navy, or Marines, being duly authorized and on full pay, or by any Officer or Officers of Customs or Excise, or by any other person acting in his or their aid or assistance, or duly employed for the prevention of smuggling, and taken before any Justice of the Peace in the United Kingdom, or before the Governor, Deputy-Governor, or any one of the Deemsters in the Isle of Man, to be dealt with as is directed by the 6 Geo. IV., c. 108, in the case of persons liable to be arrested and detained by virtue of that Act, or any other Act for amending the same: provided always, that it shall and may be lawful for such person so detained to give security to treble the amount of the goods seized, by

Silk, to forfeit treble the value, and to be liable to detention.

SILK, continued. recognizance or otherwise, to the satisfaction of such Justice of the Peace or Deemster, to appear at a time and place to be appointed; and that no such person shall be liable to serve His Majesty in his naval service.-1 & 2 Wm. IV., c. 84, § 19.

It shall not be lawful to import into the United Kingdom any ManuTonnage of Import Ship factures of Silk in any Ship or Vessel which is and Port of Importation not of the burthen of seventy tons or upwards*, for Silks. nor to import any such Manufactures, being the Manufactures of Europe, into any Port, except into the Port of London or into the Port of Dublin direct from Bourdeaux, or into the Port of Dovor direct from Calais.-10 Geo. IV. c. 23. § 2.

In the Entry of Silk Goods which are subject to duty according to the Value and Weight weight or to the value thereof, at the option of the to be stated in the Officers of the Customs, the weight and the value of Entry. such Goods shall be both stated, and such value shall be affirmed in like manner as the value of any Goods charged to pay duty according to the value thereof is affirmed;† and it shall be lawful If underva. for the Officers of the Customs to detain any such Goods, lued, Officers and to take the same for the use of the Crown, in like may detain. manner and upon the same terms as such Officers may under the provision of the said Act detain and take any Goods entered for payment of duty according to the value thereof as aforesaid.—§ 4.

of the Goods.

And whereas it is expedient that greater rewards than heretofore Rewards to Offi- should be granted to Officers upon the seizure of Foreign cers on seizure of Silk Goods; be it therefore enacted, That upon the Silks, the value seizure and condemnation of any such Goods, for the breach of any law now made or hereafter to be made, relating to the Revenue of Customs, or for the Prevention of Smuggling, there shall be paid to the Officer seizing the same, in lieu of the rewards granted by any former Act, the whole value of such Goods, exclusive of the Duty thereon: Provided always, that such Goods shall be sold for Exportation only.-§ 8.

And be it further enacted, That where any Penalty shall have been recovered from any person in respect of any such Goods, there Moiety of shall be paid the Officer by whose means such Penalty is rePenalty. covered one moiety of the Penalty or Sum recovered.-§ 9.

SILK-WORM GUT, for every 100%. value
SKATES, for sliding, for every 100%. value.

SKETCHES. See Prints.

SKINS, FURS, PELTS, and TAILS, viz.:

Badger Skins, undressed, the skin

£ s. d. 20 0 0 20 0

016

But it shall be lawful for the Commissioners of the Customs from time to time, and upon such security as they shall see fit to require, to grant their license for any Vessel belonging to the Port of Dovor to import such Manufactures into that Port direct from the Port of Calais, although such Vessel may not be of greater burthen than of sixty tons.-10 Geo. IV. c. 23. § 3. + See page 81.

+ See page 79.

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imported from any B. P. in

America, the Skin
Pieces of Beaver Skins are to be weighed against whole
Beaver Skins, and the pieces charged with the duty upon so
many Skins as are required to balance the weight of the
pieces, on future importations of pieces from the British Colo-
nies in America.-Min. Com. Cus. 16 Jan. 1824.
Buck or Deer Skins.-See Deer Skins.
Calabar.-See Squirrel Skins.

Calf Skins and Kip Skins, in the hair, not tanned, tawed,
curried, or in any way dressed, viz. :

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dry, the cwt.

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wet, the cwt...

the Produce of, and imported from, the West Coast of Africa, not exceeding 7lbs. weight each Skin, the cwt...

the Produce of, and imported from, any British Possession, viz.:

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dry, the cwt.*.

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wet, the cwt.*.

tanned, and not otherwise dressed, the lb.+..

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the Produce of, and imported from, any B. P., the lb.t......

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cut or trimmed, the lb.†..

the Produce of, and imported from,

any B. P., the lb.†.....

tawed, curried, or in any way dressed, the lb...
the Produce of, and imported from, any

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the Produce of, and imported from, any B. P., the lb.†................

Cat Skins, undressed, the Skin

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. undressed, or shaved, the skin.

Dog Skins, in the hair, not tanned, tawed, or in any way

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

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SKINS, continued.

Dog-Fish Skins, undressed, the dozen Skins......
Dog-Fish Skins, undressed, of British taking, and im-
ported direct from Newfoundland, the dozen skins...
Elk Skins, in the hair, not tanned, tawed, curried, or
in any way dressed, the Skin..
Ermine Skins, undressed, the Skin
Fisher's Skins, undressed, the Skin.

America, the Skin.

...

...

imported from any B. P. in

Fitch Skins, undressed, the dozen Skins
Fox Skins, undressed, the Skin...

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rica, the Skin..

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...

imported from any B. P. in Ame

Tails, undressed, for every 100%. value*.

Goat Skins, raw or undressed, the dozen Skins.

tanned, the dozen Skins...

Hare Skins, undressed, the 100 Skins.

Husse Skins, undressed, the Skin...

Kangaroo Skins, Foreign, if raw and undressed, will
be subject to a Duty of 207. per cent. ad valorem.
...... raw and undressed, imported from any B. P.
for every 1007. value†

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Kid Skins, in the hair, undressed, the 100 Skinst
dressed, the 100 Skins...

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and dyed or coloured, the 100 Skins

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Kip Skins. See Calf Skins.

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Lamb Skins, undressed, in the Wool, the 100 Skins‡.
tanned or tawed, the 100 skins

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tanned or tawed, and dyed or coloured,

the 100 Skins§..

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...... imported from any+ B. P. the Skin Tails*, undressed, the 100 Tails

imported from any B. P. in Ame

dressed, the Skin

Mole Skins, undressed, the dozen Skius.

0 0

0 2 0 0 0

0 12 6

If the Tail is attached to the Skin, it will not be liable to the duty levied on the Tail in addition to the duty payable on the Skin. (Exeter case, 12 Jan. 1832).

+9 Geo. IV. c. 76. (11 Aug. 1828.) 10 Geo. IV. c. 43. (22 June, 1829.)

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Sable skins, undressed, the skin..

Tails or Tips of Sable*, undressed, the piece
Seal Skins, in the hair, not tanned, tawed, or in any way
dressed, of British taking, the dozen skinst

taken in any Foreign Fishery, by
Persons not being British Subjects, the skin..
Sheep Skins, undressed, in the wool, the dozen skins.
tanned or tawed, the 100 skins
dressed in oil, the 100 skins...

Squirrel or Calabar, undressed, the 100 skins.

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tawed, the 100 skins....

Tails*, undressed, for every 100%. value.

Swan Skins, undressed, the skin..

Tiger Skins, undressed, the skin

imported from any B. P. in Ame

Weasel Skins, undressed, the 100 skins.

Wolf Skins, undressed, the skin....

rica, the skin..
tawed, the skin

imported from any B. P. in Ame

rica, the skin

....

Wolverings, undressed, the skin..

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Skins and Furs, or pieces of Skins and Furs, raw or un-
dressed, not particularly enumerated or described, nor
otherwise charged with duty, for every 1007. value.. 20 0 0
Skins and Furs, or pieces of Skins and Furs, tanned,
tawed, curried, or in any way dressed, not particu-
larly enumerated or described, nor otherwise charged
with duty, for every 1007. value
Glovers' Clippings, fit only to be made into glue.—See
page 120.

Cuttings of Hides and Skins, fit only to be made into
glue. See Note under "Spetches."

His Majesty is authorised to prohibit the importation of any
skins, &c., into the United Kingdom. See note under Hides,
page 123.

See Note as to "Tails" in page 148.

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