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WINE, continued. racked, as often as the owners may deem necessary, the lees to be destroyed without payment of duty*, the quantities destroyed being correctly ascertained, for the purpose of being eventually deducted from the official accounts.-Treas. Order, 20 May, 1830.

In case of accident in Landing or Shipping, or receiving the same into the Warehouse, it shall be lawful for the CommisAccident in Landing, sioners of Customs to remit or return the duties Shipping, or Warehous payable or paid on any quantity of Wine (or other ing.

Goods) so lost or destroyed.-See Warehousing System in Index.

Wine may be improved by

Wine in the Bonded Warehouses may be improved by Brandy, for the purpose of Exportation, without the duty on such Brandy being paid, not exceeding the proportion of ten gallons of Brandy for every 100 gallons of Wine.-6 Geo. IV., c. 112.

Brandy for Exportation.

No abatement of the duties shall be made on account of Wine being damaged, corrupt or unmerchantable; but it shall be lawful for the Commissioners of Customs to accept the abandonment for the duties duties. of any whole package of any goods, and to

No allowance for damage, but may be abandoned for

cause the same to be destroyed.—6 Geo. IV., c. 107 and 112.

Wine Exported to Foreign Parts from the Bonded Warehouses, must be so Exported in a Vessel of not less than 70 tons burthen,

but if Exported under a License to the Isle of Man, it Export Ship. may be so Exported in a British Ship of not less than 50 tons burthen. -6 Geo. IV., c. 112 and 115.

Isle of Man.

As to deficiencies and other matters relating to Wine in the Warehouse -See Warehousing System, p. 227; and for the quantities Deficiencies allowed to be Exported under License to the Isle of ManSee Isle of Man, in Index. For the Drawback on Wine Exported, and on Wine consumed by the Officers of the Drawback. Navy and Marines-See Drawback, in Index.

WIRE, viz., Brass or Copper, not otherwise enumerated or de- £

scribed, the cwt..

Gilt or Plated, for every 100%. value

Iron, not otherwise enumerated or described, the cwt..
Latten, the cwt...

Silver, for every 1007. value..

Steel, the lb..

WOAD, the cwt.t

WOOD.-Articles of Wood rated by the ton or cwt. will be

found under their respective names, in Alphabetical

order in the Schedule.

S. d. 2 10 0

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Lees of Wine are subject to the same duty as Wine, but not entitled to Draw

back on Exportation.

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

WOOD, Masts, Timber, and Boards, 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 same, and 1007. by the Master of
the Ship.-6 Geo. IV., c. 109.

Any Wood being eight inches square or upwards, fit for
Ship-building, the growth or produce of New South
Wales, or any of its dependencies, or of Norfolk Island,
or Van Dieman's Land, or of New Zealand, imported
direct from the said places, until the 1st Jan. 1833,
shall be admitted duty free.-6 Geo. IV., c. 111. For
the Certificate necessary to be produced before such
Wood can be entered as of the produce of those
places respectively,-See page 86.-A Certificate
shall also be produced, and the same regulations be
observed, before any Wood or Timber imported into the
United Kingdom, as being of the growth or produc-
tion of any British Colony or Plantation in America,
shall be admitted to entry on payment of the duty im-
posed on such Wood or Timber, the produce of the
said Colonies.-6 Geo. IV., c. 107.-See page 85.
Anchor Stocks, the piece.

of the Growth and Production of any
B. P. in America, and imported direct from thence,
the piece

Anchor Stocks, imported from New South Wales, and
Van Dieman's Land, may be admitted to entry on
payment of 51. per cent. ad valorem.-Treas. Order,
20 April, 1825, and 27 Feb. 1830.

Balks, under 5 in. square and under 24 ft. in length,
the 120

....

under 5 in. square and 24 ft. in length or up. wards, the 120 ...

....

5 in. square or upwards, are subject and liable to
the duties payable on Fir Timber.

.... of the Growth and Produce of any B. P. in Ame-
rica, and imported directly from thence, under 5 in.
square, and under 24 ft. in length, the 120
.... under 5 in. square, and 24 ft. in length, or up-
wards, the 120.

....

5 in. square, or upwards, are subject and liable to
the duties payable on Fir Timber.
Battens imported into Great Britain, viz. :

6 ft. and not ex. 16 ft. in length, not above
7 in. in width, and not above 2 in. in thickness,
the 120.

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WOOD, viz. Battens, continued.

......

ex. 16 ft. and not ex. 21 ft. in length, not above 7 in. in width, and not ex. 2 in. in thickness, the 120

ex. 21 ft, in length, not above 7 in. in width, or if ex. 2 in. in thickness, the 120

above 45 ft. in length, or above 2 in. in thickness, (not being timber 8 in. square,) the load containing 50 cubit feet*

and further, the 120*.

of the Growth and Produce of any B. P. in America, and imported directly from thence into Great Britain, viz.:

......

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6 ft. and not ex. 16 ft. in length, not above 7 in. in width, and not ex. 2 in. in thickness, the 120.... 1 0 0 ex. 16 ft. and not ex. 21 ft. in length, and not above 7 in. in width, and not ex. 2 in. in thickness, the 120...

......

......

ex. 21 ft. in length, not above 7 in. in width, or if ex. 2 in. in thickness, the 120

......

imported into Ireland, viz., 8 ft. and not ex. 12 ft. in length, not above 7 in. in width, and not ex. 34 in. in thickness, the 120

ex. 12 ft. and not ex. 14 ft. in length, not above 7 in. in width, and not ex. 3 in. in thickness, the 120

1 3 0

200

8 6 3

9 14 0

...... ex. 14 ft. and not ex. 16 ft. in length, not above
7 in. in width, and not ex. 31 in. in thickness, the
120.

11 1 8

Battens ex. 16 ft. and not ex. 18 ft. in length, not
above 7 in. in width, and not ex. 3 in. in thickness,
the 120..

...... ex. 18 ft. and not ex. 20 ft. in length, not above
7 in. in width, and not ex. 34 in. in thickness, the
120
ex. 20 ft. in length, not above 7 in. in width,
and not ex. 3 in. in thickness, the 120...
..... ex. 45 ft.in length, or above 31 in. in thicknesst,
(not being Timber 8 in. square,) the load containing
50 cubic feet*

and further, the 120*

Batten ends, imported into Great Britain, viz., under 6 ft.
in length, not above 7 in, in width, and not ex. 23 in.
in thickness, the 120....

*7 Geo. IV. c. 48. (6 July, 1826.)

12 9 4

13 17 2

34 6 1

2 10 0 600

3 0 0

The Act says, or above 24 in., but as the standard thickness of a Batten in Ireland is 34 in., this duty will only be enforced in Ireland, upon Battens ex. 45 ft. in length, or ex. 34 in. in thickness, as above stated.

I

WOOD, viz. Batten Ends, continued.

......

under 6 ft. in length, not above 7 in. in width,
and ex. 23 in. in thickness, the 120

Batten ends of the Growth and Produce of any B. P. in
America, and imported directly from thence into
Great Britain, viz.:

under 6 ft. in length, not above 7 in. in width,
and not ex. 2 in. in thickness, the 120

.....

under 6 ft. in. length, not above 7 in. in width,
and ex. 23 in. in thickness, the 120
Batten ends imported into Ireland, viz. :

.....

under 8 ft. in length, not above 7 in. in width,
and not ex. 34 in. in thickness, the 120

under 8 ft. in length, if ex. 34 in. in thickness,
the 120.
Battens and Batten-ends, of all sorts, of the Growth and
Produce of any B. P. in America, and imported
directly from thence, the 120.

Beech Plank, 2 in. in thickness, or upwards, the load
containing 50 cubic feet.....

Beech Plank of all sorts, of the Growth and Produce of
any B. P. in America, and imported directly from
thence, the 120* .

Beech Quarter, viz., under 5 in. square, and under 24 ft.
in length, the 120

5 in. and under 8 in. square, or if 24 ft. in

length, or upwards, the 120

of all sorts, under 8 in. square, of the Growth and Produce of any B. P. in America, and imported directly from thence, the 120 ..

Boards, viz.:

Beech Boards, viz., under 2 in. in thickness, and under

under 2 inches in thickness, and if 15 ft.

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15 ft. in length, the 120...

4 9

in length, or upwards, the 120..
Clap Boards, viz., not ex. 5 ft. 3 in. in length, and under
8 in. square, the 120....

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of the Growth and Produce of any B. P.
in America, and imported directly from thence, the
120
Linn Boards, or White Boards for Shoemakers, viz.:
under 4 ft. in length, and under 6 in. in

4 ft. in length, or 6 in. in thickness, or up

thickness, the 120...

wards, the 120.....

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WOOD, viz. Oak Boards, continued.

under 2 in. in thickness, and if 15 ft. in
length, or upwards, the 120....
Outside Slabs, or Paling Boards, hewed on one side, not
ex. 7 ft. in length, and not above 1 in. in thickness,
the 120....
ex. 7 ft. in length, and not ex. 12 ft. in
length, and not above 1 in. in thickness, the 120..
ex. 12 ft. in length, or ex. 14 in. in thickness,
are subject and liable to the duties payable on Deals.
Outside Slabs, or Paling Boards, hewed on one side,
of the growth and produce of any B. P. in America,
and imported directly from thence, viz.:

not ex. 7 ft. in length, and not above 1 in. in
thickness, the 120

..... ex. 7 ft. and not ex. 12 ft. in length, and not
above 1 in. in thickness, the 120

..... ex. 12 ft. in length, or ex. 11⁄2 in. in thickness,

are subject and liable to the duties payable on Deals.
Pipe Boards, viz. above 5 ft. 3 in. and not ex. 8 ft. in
length, and under 8 in. square, the 120
..... ex. 8 ft. in length, and under 8 in. square, the
120.

......

of all sorts, ex. 5 ft. 3 in. in length, and under 8
in. square, of the growth and produce of any B. P.
in America, and imported directly from thence, the
120...

SCREW BOARDS.-Deals, commonly called Screw Boards, not
ex. 8 ft. in length, brought as stowage for cargoes of Hemp and
Flax, may be destroyed or rendered unfit for the purpose of
manufacture, by reducing them to firewood, and may be ad-
mitted to entry as such. Min. Com. Cus. 9 Jan., 1822.-See
note under Fire-wood, in Wood,

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Wainscot Boards, viz., the foot, containing 12 ft. in
length,and one in. in thickness, and so in proportion
for any greater or lesser length or thickness..
Boards of all sorts, not otherwise enumerated or de-
scribed, of the growth and produce of any B. P. in
America, and imported directly from thence, the 120 0 8 4
How Boards the produce of Europe may be imported-See
note in page 176.

Bowsprits. See Masts.

Deals to be used in Mines, viz. above 7 in. in width,
being 8 ft. and not above 10 ft, in length, and not ex.
1 in. in thickness, the 120..

For the amount of drawback on Deals and Timber used in
Mines-See page 181.

Deals, imported into Great Britain, viz.

above 7 in. in width, being 6 ft. and not above 16 ft. in length, and not ex. 34 in. in thickness, the 120.

8 2 6

...

19 0 0

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