Slike strani

SPIRITS, continued.

Import pack

age for Spirits, otherthan Perfumed or Me

dicinal Spirits, orBritishPlan.

tation Rum.

SPIRITS OR STRONG WATERS, GENERALLY. Spirits, not being perfumed or Medicinal Spirits, or Rum of the British Plantations, must be imported in casks containing not less than 40 gallons, or in cases containing not less than 3 dozen reputed quart bottles, under penalty of forfeiture.-6 Geo. IV. c. 107. But Brandy and other foreign spirits in casks capable of containing 40 gallons, may be admitted to entry, on payment of the proper duties, upon the officers being satisfied, by an inspection of the casks, that the deficiency has been wholly occasioned by absorption or leakage, and not by abstraction.—Min. Com. Cus. 24 March, 1831.

Spirits in

Foreign Spirits may be drawn off, in the Warehouse, into reputed quart bottles, for the purpose of removing the same from such Warehouse for exportation, under such regulations and restrictions as the Commissioners of Customs shall from time to time require and direct†.-2 and 3 Wm. IV. c. 84, § 43.

may be bottled for exporta


by special per

private use in Spirits for packages under the legal size, and sam.

Spirits in packages under the legal size may be entered mission of the Commissioners of the Customs in each case, provided the same are bonâ fide for private use, and regularly inserted in the manifest and report, and consigned to the person for whose use they are intended, and provided the application and proof be made by such person and not by an agent; and samples of spirits, although in bottles larger than pints, and in quantities less than allowed by law, may also be admitted to entry upon the above conditions; and upon the further condition that the packages do contain different sorts.-Min. Com. Cus. 11 July, 1826.

ples in bottles.

Śpirits, except perfumed or Medicinal Spirits, or Cordials, must be imported in Ships of 70 tons burthen, or upwards, and if exported from the bonded warehouses, must be so exported in Ships of the like tonnage, on forfeiture thereof.-6 Geo. IV. c. 107 and 112.

Cordials may be admitted to entry for Home Consumption gard to the size of the package or the tonnage of the vessel in which the same may be imported.-Treas. Order, 4 Mar. 1826.

Tonnage of


Export Ship.

without re


Fractions on the strength of Spirits are not to be charged unless amount

Any quantity of Spirits in Glass Bottles may be imported in square-rigged vessels.-10 Geo. IV. c. 43. § 5.

The regulations promulgated hy the Board, on the authority of the above section, are-1st. That a separate bonded vault be appropriated to the drawing off spirits into bottles. 2ndly. Such spirits to be drawn off into reputed quart or reputed pint bottles, and packed in cases containing not less than three dozen, such quart, or six dozen such pint bottles each.-3rdly. That no foreign bottles, casks, or packages, except any in which goods shall have been imported and warehoused, be used, unless the full duties shall have been first paid thereon.-4thly. That if any surplus quantity or sediment remain in the cask, the full duties be immediately paid thereon, or the same destroyed in the presence of the proper officers.-5thly, That the bottling take place in the presence of the proper officers, and under the frequent superintendence of the Landing Surveyor.-Min. Com. Cus. 30 Aug. 1832.

SPIRITS, continued.

ing to parts of a gallon, and any fraction exceeding that Strength of amount, is to be charged with duty as a gallon, in all cases, Spirits. whether of importation to be warehoused, or of delivery for duties; and the duty on the strength of spirits imported in bottles is to be charged to part of a gallon, and as a diversity of practice exists in regard to the insertion of the strength of Spirits, in the account transmitted of Spirits removed under bond from one warehousing port to another, the officers are directed to cause the strength per cent. to be inserted in the account transmitted to the port of removal, whether the Spirits be over or under proof.-Min. Com. Cus. 18 June, 1825; and 13 and 15 Feb. 1827.

The duty is not to be charged on deficiencies of Spirits, arising from Wastage in wastage in warehouses of special security, but should any Bond. case arise of suspicion, or in which the wastage has been out of ordinary course, the case is to be specially reported to the Board.-Min. Com. Cus. 22 Feb. 1828. See 'Warehousing System.' Spirits may not be imported from the Isle of Man on forfeiture thereof; but a full drawback of the duties paid in the United Kingdom on Foreign Brandy and Geneva, and British Plantation Rum, will be allowed on exportation of the same to the Isle of Man*.-6 Geo. IV. c. 107

Importation from, and Exportation to the Isle of Man.

and 115.

Spirits mixed with any ingredient.

Spirits or Strong Waters imported into the United Kingdom, mixed with any ingredient, and although thereby coming under some other denomination, shall nevertheless be deemed to be Spirits or Strong Waters within the meaning of the 6 Geo. IV. c. 111,† and be charged with duty as such.-7 & 8 Geo. IV. c. 56. All Spirits warehoused in warehouses of special security, may be Duty on Spi- taken out for home consumption, on payment of duty, acrits according cording to the actual quantity and strength, provided that to strength and in no case an allowance be made for underproof to a quantity, in warehouses of greater extent than 10 per cent.-2 and 3 Wm. IV. c. special secu- 84, § 44. rity.


on Spirits in


For all Spirits that have been warehoused in warehouses not being of special security, and which warehouses have been approved for the deposit of spirits, and declared in the order of approval to be fit, secure, and substantially built, near not of special to the usual places of landing and shipping, and approved security. for, and capable of affording general accommodation, the following allowances shall be made upon their being entered for home consumption, viz., for every 100 gallons of proof spirit which shall have remained in the warehouse for any time

See further clause in p. 159.

See the duty on Sweetened Spirits in p. 152. Spirits imported under proof are liable, upon importation, to the full duty per gallon charged upon proof spirits, and this order is to be understood as applying only to such decrease of strength as may actually take place between the time of importation and the time of taking out of the warehouse.

SPIRITS, Contiuued.

Not ex. 6 months


.1 gallon.

.2 gallons.

.3 gallons.

.4 gallons.

.5 gallons.

Ex. 6 months, and not ex. 12 months Ex. 12 months, and not ex. 18 months Ex. 18 months, and not ex. 2 years. For any time ex. 2 years Provided always, that no allowance shall be made in respect of any deficiency in quantity in any such warehoused spirits, occasioned either by leakage or by any accidental cause, or in respect of any greater deficiency than has actually occurred.-2 and 3 Wm. IV. c. 84, § 45 and 46.

No allowance for leakage or

other accident.

The following examples are intended as a guide to the officers, in making the allowances above referred to:

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99-7 U. F. 98

2 gallons only allowed (although the actual loss is 3 gallons), it having been warehoused ten months.

In this case (No. 3), the 2 gallons allowed are deducted from the original 100 gallons, as though it had been proof; spirits imported under proof being liable to the full duty per gallon charged upon proof spirits. No. 4. do.


7 U. P.

100-12 U. P. 97

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3 loss


The last cask (No. 4) would have been entitled to an allowance of

SPIRITS, continued.

5 gallons (the actual loss) according to the time it had been in the warehouse; but as the loss exceeds 10 per cent. of under proof, and having been imported 7 per cent. under, the difference between 7 and 10 per cent. (viz. 3 gallons) is all that can be allowed, and which is deducted from the original 100 gallons, as though it had been proof, (see 3d example,) leaving 97 gallons for duty.

Samples of Spirits in bond taken by the Merchant.

the Officers.

Casks of Spirits may be filled up from any other casks of the same, How Casks respectively secured in the same warehouse, once, but not of Spirits in oftener, for the purpose either of home use, or of exportabond may be tion, and once again, for the purpose only of exportation. filled up. -6 Geo. IV. c. 112. The proprietors of Spirits in the bonded warehouses may take such moderate samples thereof as may be allowed by the Commissioners of his Majesty's Customs, without entry and without payment of duty*, except as the same may eventually become payable, as on a deficiency of the original quantity. 6 Geo. IV c. 112.-Where samples of Spirits imported in bottles have been taken by the officers in order to ascertain the strength, they are in all cases, where such spirits are Taken by entered for exportation, to be returned to the bottles from which they were originally taken. Min. Com. Cus. 28 Feb. 1826. And such samples as shall have been taken from Spirits in other packages, which shall have been legally delivered for Home Consumption or exportation, are to be disposed of, at the expiration of three months from the time of such delivery, under the following regulations, viz.-The samples to be started into store casks to be provided for that purpose, to be reduced to proof strength; and then offered for disposal at the next Custom House sale, in lots of not less for rum and wine than 20 gallons each, and for brandy and Geneva 40 gallons each (any remaining quantity being added to the last lot drawn from the several casks), and at prices not less than the import duties per gallon. In case the samples will not sell for Home Consumption for a sum exceeding the amount of the duties, they are to be put up for exportation, and in the event of their not selling for exportation, they are to be destroyed in the presence of the proper officers. The purchasers to provide casks and bottles for their respective lots; and the officers are to grant to the purchasers certificates of the samples having been so purchased by them, in order to enable the parties to obtain permits for the removal of the same.-Min. Com. Cus. 3 June, 1826, and 5 June, 1830.

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As to the nature of the certificate required to be produced, before any Spirits can be entered as being of the produce of some British possession in America, or the Island of Mauritius,-See page 85.

Spirits being surplus stores of Ships arriving from abroad, -See page 84,-and Spirits, remains of passengers' stores, -See page 88.

The sample allowed to be taken free of duty is half a pint.-See page 238.

SPIRITS continued.


Spirits moved without a legal permit.

Spirits which shall be found being removed or carried without a legal permit for the same, shall be deemed to be spirits unshipped without payment of duty,* unless the party in whose possession the same shall be found or seized shall prove to the contrary.-7 and 8 Geo. IV. c. 56. 10,000 gallons of Foreign Brandy, and 10,000 gallons of Foreign Geneva, may be imported into the Isle of Man from the United Kingdom, or from any place from which the same might be imported into the United Kingdom, for consumption therein; and 60,000 gallons of British Plantation Rum, from Great Britain only-such importations respectively to be made by licence from the Commissioners of his Majesty's Customs. -See Isle of Man, in Index.

Exportation of Spirits to the Isle of Man.

No Spirits made in England, Scotland, or Ireland, shall be shipped from England to Scotland or Ireland, or from Scotland or Ireland to England, except in casks which shall contain, at the least, 80 gallons of such Spirits, nor in any Ship or Vessel of less burthen than 50 tons, on forfeiture of Ship, with the Spirits and Casks.-6 Geo. IV. c. 80. §. 97.

Import, Package, and Ship, for British Spirits.

only, may be British Spirits may be shipped Stores for Ships.


British, Scotch, and Irish Spirits warehoused for exportation taken out of the warehouse for the purpose of being shipped as stores, and of being consumed upon any outward or homeward voyage, to or from parts beyond the seas, without payment of the Excise duty, subject nevertheless to the regulations, &c. required by any act in force relating to the shipping of Rum as stores +-6 Geo. IV. c. 80, § 100 and 151. Spirits the manufacture of Guernsey, Jersey, Alderney, Sark, or Man, made from materials the produce of those Islands respectively, are subject, on importation into the United Kingdom, to a duty of 377. for every 100 gallons of proof spirit; which is at the rate of 7s. 6d. per gallon. -ED.

Spirits the produce of Guernsey, Jersey, &c.

See order in page 239, as to the removal of Spirits in Bond.
For an order relating to Spirits, &c. lost at Sea, see page 237.

Sponge, the lb.

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

No allowance for sand or dirt, or other extraneous matter mixed with sponge, unless such increase shall exceed 7 per cent., and then only for such increase as shall exceed 7 per cent.Min. Com. Cus. 10 May, 1825.

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This will subject the parties (under the Smuggling Act) to a forfeit of treble the value of the goods, or 1001. at the election of the Commissioners of his Majesty's Customs.

+ See page 153.

+ 2 and 3 Wm. 1V. c. 84 (4 Ang. 1832.)

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