Woon, viz. Deals, continued.

.....

above 7 in. in width, above 16 ft. and not above 21 ft. in length, and not ex. 3 in. in thickness, the

120....

above 7 in. in width, above 21 ft. and not above 45ft. in length,and not above 34in. in thickness, the 120 44 0 0 above 45 ft. in length, or above 34 in. in thickness, (not being Timber 8 in. square or upwards) the load containing 50 cubic ft...

.....

Deals of the growth and produce of any B. P. in Ame-
rica, and imported directly from thence into Great
Britain, viz.

2 10 0

600

above 7 in. in width, being 6 ft. and not above 16 ft, in length, and not ex. 34 in. in thickness, the 120 2 0 0 above 7 in. in width, above 16 ft. and not above 21 ft. in length, and not ex. 34 in. in thickness, the 120

....

Deals above 7 in. in width, being 6 ft. and not above 21 ft. in length, and ex. 3 in. in thickness, the 120...

above 7 in. in width, ex. 21 ft. in length, and not ex. 4 in. in thickness, the 120 ..

.....

above 7 in. in width, ex. 21 ft. in length, and ex. 4 in. in thickness, (not being timber 8 in. square or upwards) the 120..

Deals, imported into Ireland, viz.

above 7 in. and not ex. 12 in. in width, and not ex.
3 in. in thickness, viz.

2.10 0

400

500

10 0 0

12 9 5

8 ft. and not ex. 12 ft. in length, the 120 ..
ex. 12 ft. and not ex. 14 ft. in length, the 120 14 11 0
ex. 14 ft. and not ex. 16 ft. in length the

120

16 12 6

ex. 16 ft. and not ex. 18 ft. in length, the

120

18 14 1

ex. 18 ft. and not ex. 20 ft. in length, the

120
above 7 in. and not ex. 12 in. in width, and ex. 34
in. in thickness, viz. 8 ft. and not ex. 20 ft. in length,
the 120...

20 15 7

41 11 3

- above 7 in. and not ex. 12 in. in width, and not ex. 4 in. in thickness, and ex. 20 ft. in length, the 120.

51 9 2

above 7 in. and not ex. 12 in. in width, and ex. 4 in. in thickness, and ex. 20 ft. in length, the 120... 100 6 1 On the petition of several Irish merchants in regard to the duty chargeable in Ireland on Deals above 20 ft. and not ex. 21 ft. in length. The Lords of the Treasury decided, that under the Act of Union, no articles whatever should be charged with a higher duty in Ireland than in England, and if therefore

WOOD, viz. Deals, continued.

in any case Deals imported into Ireland would, according to the
graduated scale in use in that country, be charged with a higher
rate of duty than Deals of the same dimensions imported into
England, the duty should be reduced so as to be equal only to
that charged in England.-Treas. Order, 11th, and Min. Com.
Cus. 12th Aug. 1826.

Deals and Timber used in Mines. For and in respect of
all Deals and Timber hereinafter described, being of
the growth of Norway, and imported direct from
thence, and used in the Mines of Tin, Lead, or Copper,
in the counties of Devon or Cornwall, or in Ireland,
and on which the Duties of Customs shall have been
paid, there shall be allowed and paid the several
drawbacks hereinafter mentioned; (that is to say),
on any such Deals, being above seven inches in
width, eight feet in length, and not above ten feet in
length, and not exceeding one inch and a half in
thickness, for every 120, Drawback £4 1 3
And on any such Timber being five inches square,
and not exceeding ten inches square, for every load
containing fifty cubic feet, Drawback £2 5 3

The several drawbacks hereby allowed in respect of such
deals and timber so used, shall be paid to the owner of any
such Mine under the following regulations; (that is to say,)
the purser, agent, or captain of any such mine, intending to
claim the drawback under this act, shall enter or cause to be
entered in a book to be kept for that purpose, an account of the
quantity of such Deals and Timber used in such mine, stating
of whom purchased, and at what port the same were stated by
the vendor to have been imported; and at the end of each year
or half year, (viz., 5th April and 10th October,) he shall deliver
an account thereof to the collector or comptroller of the cus-
toms of the port where the duty upon such Deals and Timber
shall have been stated to have been paid, and shall make oath
before him to the truth of such account, and shall, if required
by such collector or comptroller, produce the cost-book of such
mine.-6 Geo. IV., c. 113, § 13; and 10 Geo. IV. c. 43, § 18.

The person or his agent who shall have supplied the said Deals and Timber, shall make oath before the collector or comptroller, to the truth of his account for the same; and referring to the importation and payment of duties, shall further make oath, that the Deals and Timber so supplied, according to such account, are the identical Deals and Timber for which the duties of customs had been so paid; and thereupon the collector and comptroller being satisfied that such Deals and Timber were supplied for the use of such mine, and that the full duties of customs had been paid thereon, a debenture shall be issued for the payment of the drawback allowed by this act.-6 Geo. IV., c. 113, § 14.

But if the purser, agent, or captain of such mine shall deliver any false account of the quantity of Deals or Timber used and employed, with an intent to defraud his Majesty, such purser, agent, or captain shall, on being convicted of any such offence, for the first offence forfeit the sum of 2007., and for every second or further offence, the sum of 4007., to be sued for within three months after the delivery of the account. § 15.

WOOD, continued.

No debenture for- any such drawback shall be paid after the expiration of three years from the day on which the duty on any of the Deals or Timber mentioned in such debenture had been paid. 9 Geo. IV., c. 76, § 17.

Deal ends, imported into Great Britain, viz.

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

above 7 in. in width, being under 6 ft. in length, and ex. 34 in. in thickness, the 120...

of the growth and produce of any B. P. in America, and imported directly from thence into Great Britain, viz.

above 7 in. in width, being under 6 ft. in length, and not ex. 3

in. in thickness, the 120..... 0 15 0 above 7 in. in width, being under 6 ft. in length, and ex.* 34 in. in thickness, the 120.... Deal Ends imported into Ireland, viz.

.......

above 7 in. and not ex. 12 in. in width, and

under 8 ft. in length, viz.

........

........

not ex. 34 in. in thickness, the 120..

ex. 31 in. in thickness, the 120..

Deals and Deal ends, viz., of all sorts, of the growth and
produce of any B. P. in America, and imported di-
rectly from thence into Ireland, the 120...

and further, on all Deals and Deal ends im-
ported into Ireland of the aforesaid lengths and thick-
nesses, but of the following widths, the additional
duties following, viz. if ex. 12 in. and not ex. 15 in.
in width twenty-five per cent., or one-fourth of the
aforesaid Rates.

If ex. 15 in. and not ex. 18 in. in width, fifty per cent., or one half of the aforesaid Rates.

If ex. 18 in. and not ex. 21 in. in width, seventy-
five per cent, or three-fourths of the aforesaid Rates.
If ex. 21 in. in width, one hundred per cent., or
an additional duty, equal to the aforesaid Rates re-
spectively.

Firewood, not fit or proper to be used other than as
such, viz.

...

.....

the fathom 6 ft. wide and 6 ft. high
of the growth and produce of any B P. in
America, and imported directly from thence, the
fathom 6 ft. wide and 6 ft. high...

All Deals, Deal ends, and such like articles of wood, split or
used as dunnage, which may not be worth the rated duties
chargeable thereon, are to be measured and passed at the duty on
fire-wood, on being first reduced, at the proprietor's expense, to
lengths not ex. 1 foot and a half in measure, or be so split as to

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

1 10 0

7 1

13 14 8

08 3

0 19 0

0 0 10

WOOD, viz. Firewood, continued.

be rendered unfit for any other purpose than firewood, and prior
to its admeasurement in the fathom takes place, which must be
six feet long, six feet wide, and six feet high.-Min. Com. Cus.
10 Oct. 1820, and 18 Aug. 1825.

It is further ordered, that Ends of Deals, Battens, and
Slab-boards, entered as firewood, are to be split as follows,
viz.-Ends of Deals into 4 pieces; Ends of Battens and Slab-
boards into 3 pieces; and the pieces of wood so split, are to be
rent apart, and entirely separated, before they are put into the
frame for the admeasurement for the duty.-Min. Com. Cus.
2 Sept. 1830.

Fir Quarters, viz. 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, viz. under

£8. d.

18 2 7

27 0 0

5 in. square, and under 24 ft. in length, the 120.... 3 5 0 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.

Fir Timber.-See Timber.

handspikes, viz. under 7 ft. in length, the 120.....
7 ft. in length, or upwards, the 120

....

of the growth and produce of any B. P. in

America, and imported directly from thence, viz.
under 7 ft. in length, the 120 ..

....

7 ft. in length, or upwards, the 120..

of the growth of any B. P. in America, and imported directly from thence, viz.

.....

.....

.....

under 5 in. square, the 120.

5 in. square, and under 8 in. square, the 120.
8 in. square or upwards, the load containing 50
cubic ft...
Lathwood, viz. in pieces under 5 ft. in length, the
fathom, 6 ft. wide and 6 ft. high...

0 10 0

4 0 0

1 6 0

0 2 0

0 15 0

05 0

4 5 0

6 16 0

10 4 0

12 ft. long or upwards, the fathom, 6 ft. wide

and 6 ft. high....

13 12 0

in pieces 5 ft. in length, and under 8 ft. in length, the fathom, 6 ft. wide and 6 ft. high

8 ft. in length and under 12 ft. in length, the fathom, 6 ft. wide and 6 ft. high.

WOOD, viz. Lath wood, continued.

...

of the growth of any B. P. in America, and imported directly from thence, viz.

in pieces under 5 ft. in length, the fathom, 6 ft. wide and 6 ft. high.

.... in pieces 5 ft. in length or upwards, the fathom, 6 ft. wide and 6 ft. high..

Masts, Yards, or Bowsprits, viz.

....

....

6 in. in diameter, and under 8 in. each
8 in. in diameter, and under 12 in. each
12 in. in diameter or upwards, the load containing
50 cubic ft.......

In what Ships, Masts, the produce of Europe may be imported,
see page 176.

Masts, Yards, or Bowsprits, of the growth of any B. P.
in America, and imported directly from thence, viz.
6 in. in diameter and under 8 in. each

....

....

8 in. in diameter, and under 12 in. each.

12 in. in diameter or upwards, the load containing
50 cubic ft... . . .

Oak Plank, viz. 2 in. in thickness, or upwards, the load
containing 50 cubic ft. ....

.........

£ s. d.

0 15 0

1 5 0

080

1 2 0

2 15 0

016 040

0 10 0

400

of the growth of any B. P. in America, and imported directly from thence, viz. 2 in. in thickness or upwards, the load containing 50 cubic ft........ 0 15 0 Oak Timber.-See Timber.

Oars, the 120.....

of the growth of any B. P. in America, and imported directly from thence, the 120....

*

Spars, viz. under 22 ft. in length, and under 4 in. in
diameter, exclusive of the Bark, the 120....

22 ft. in length or upwards, and under 4 in. in
diameter, exclusive of the Bark, the 120.....

....

4 in. in diameter and under 6 in. in diameter, ex-
clusive of the Bark, the 120..
Spars, of the growth of any B. P. in America, and im-
ported directly from thence, viz. under 22 ft. in length,
and under 4 in. in diameter, exclusive of the Bark,
the 120

....

22 ft. in length or upwards, and under 4 in. in diameter, exclusive of the Bark, the 120........

4 in. in diameter, and under 6 in. in diameter, exclusive of the Bark, the 120

Spokes, for Wheels, viz.

not ex. 2 ft. in length, the 1000..

ex. 2 ft. in length, the 1000..

14 19 3

0 19 6

28 0

4 5 0

900

090

0 16 0

1 15 0

374 6 14 8

The diameter for duty of all lancewood spars under 22 feet in length, is to be

taken at 11 feet from the butt.-Treas. Order, 7 Nov. 1829.