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 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. Wine may be improved by Brandy for Exportation. account of Wine being No allowance for damage, but may be abandoned for No abatement of the duties shall be made on 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 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 1007. 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. 0 2 10 1 10 0 1 0 Lees of Wine are subject to the same duty as Wine, but not entitled to Draw back on Exportation. WOOD, Masts, Timber, and Boards, the produce of Europe, Any Wood being eight inches square or upwards, fit for of the Growth and Production of any Anchor Stocks, imported from New South Wales, and Balks, under 5 in. square and under 24 ft. in length, .... under 5 in. square and 24 ft. in length or up- .... of the Growth and Produce of any B. P. in America, 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- ... 5 in. square, or upwards, are subject and liable to 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... 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* of the Growth and Produce of any B. P. in America, and imported directly from thence into Great Britain, viz.: 6 ft. and not ex. 16 ft. in length, not above 7 in. in width, and not ex. 2 in. in thickness, the 120.... 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 ...... ex. 14 ft. and not ex. 16 ft. in length, not above Battens ex. 16 ft. and not ex. 18 ft. in length, not ...... ... 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 further, the 120* Batten ends, imported into Great Britain, viz., under 6 ft. *7 Geo. IV. c. 48. (6 July, 1826.) The Act says, or above 2 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, Batten ends of the Growth and Produce of any B. P. in ..... under 6 ft. in length, not above 7 in. in width, under 6 ft. in. length, not above 7 in. in width, under 8 ft. in length, not above 7 in. in width, .... ...... ... under 8 ft. in length, if ex. 3 in. in thickness, Beech Quarter, viz., under 5 in. square, and under 24 ft. 5 in. and under 8 in. square, or if 24 ft. in of all sorts, under 8 in. square, of the Beech Boards, viz., under 2 in. in thickness, and under under 2 inches in thickness, and if 15 ft. 15 ft. in length, the 120.... in length, or upwards, the 120.. of the Growth and Produce of any B. P. thickness, the 120... 4 ft. in length, or 6 in. in thickness, or up wards, the 120.... Oak Boards, viz.: under 2 in. in thickness, and under 15 ft. in length, the 120..... * 7 Geo. IV., c. 48. (6 July, 1826.) ... 18 1 0 WOOD, viz. Oak Boards, continued. under 2 in. in thickness, and if 15 ft. in length, or upwards, the 120..... ex. 7 ft. in length, and not ex. 12 ft. in .... 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 1in. in thickness, the 120. ..... ex. 12 ft. in length, or ex. 1 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 SCREW BOARDS.-Deals, commonly called Screw Boards, not 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 described, of the growth and produce of any B. P. in America, and imported directly from thence, the 120. 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, For the amount of drawback on Deals and Timber used in Deals, imported into Great Britain, viz. above 7 in. in width, being 6 ft. and not above 16 ft. in length, and not ex. 3 in. in thickness, the 120. |