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COALS, continued.

No other than the species of Coal commonly called Stone Coal, and also the species of Coal, as dug out of a vein, commonly called a Vein of Culm, or otherwise denominated Bastard Culm (being without any bituminous quality), the pieces whereof shall be of a size capable of passing through a riddle or screen, the meshes of which are of the dimensions of two inches square, shall be admitted to entry as Culm.-Min. Com. Cus. 5 Nov. 1807.

The Coal Owner, previously to the clearance of any ship for a foreign voyage, (on the exportation therein of any Coal or Culm not previously brought coastwise,) is to deliver to the Collector or Comptroller two certificates under his hand, expressing the total quantities of Coals, Culm, or Cinders respectively shipped or intended to be shipped by him in such ship, the Officer aforesaid to retain one certificate, and to deliver the other signed by him to the Master of the ship: penalty for refusal to give, or giving a false certificate, 100%.—6 Ģeo. IV. c. 107.

Exporters of Coals may pay the foreign duty on the shipment of Coals, and receive back the difference between that duty and the duty payable on Coals exported to British Colonies, upon production of proof to the satisfaction of the Commissioners of Customs, that the Coals have been landed in a British Colony. -Treas. Order, 29 Aug. 1828. See further, in page 271, under the head of "Guernsey."

See Order respecting Coals, &c. shipped in foreign ships claiming privilege of British ships under treaties of reciprocity, in page 72.

SKINS, viz. Coney, the 100 Skins.

Hare, the 100 Skins....

WOOL, of Sheep and Lambs, and of Hares and Conies, the cwt.*
WOOLLEN MANUFACTURES, viz. Woolfels, Mortlings, Shortlings,

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Yarn, Worsted, Wooflocks, Cruels, Coverlids, Waddings, or other Manufactures, or pretended Manufactures, slightly wrought up or put together, so as that the same may be reduced to and made use of as Wool again, Mattresses or Beds stuffed with combed Wool, or Wool fit for combing and carding, the cwt*. 0 1 0 Goods, Wares, and Merchandize, of the Growth, Produce, or

Manufacture of the United Kingdom, (except as
hereinafter mentioned) not otherwise charged with
duty, exported to any Port or Place whatever, for
every 100%. of the true or real value thereof

Goods may
be exported to the Hudson's Bay Company's
Settlements on payment of the same duties as are paid upon
goods of the same description exported to other British Settle-
ments.-Min. Com. Cus. 1 Nov. 1827.

EXCEPTIONS.

0 10 0

BAGGAGE and Wearing Apparel, worn or intended for use.-Min. Com. Cus. 10 April, 1806.

BIBLES and TESTAMENTS by the Bible Society.-Treas. Order, 15 Nov.

1817.

9 Geo. IV. c. 76. (11 Aug. 1828.)

+7 Geo. IV. c. 48. § 30

EXCEPTIONS, Continued.

BULLION.

COIN *.

CORN, Grain, Meal, Malt, Flour, Biscuit, Bran, Grits, Pearl Barley, and

Scotch Barley.

COTTON YARN or other Cotton Manufactures.

FISH.

LINEN, or Linen with Cotton mixedt.

LINEN BAGS, whether as Packages or Merchandize.-Min. Com. Cus. 1 June, 1824.

MELASSES.

MILITARY CLOTHING, Accoutrements, or Appointments, exported under the authority of the Commissioners of His Majesty's Treasury, and sent to any of His Majesty's Forces serving abroad. MILITARY STORES exported to India by the East India Company. The East India Company may export Stores, Provisions, or Utensils of War, and Necessaries for maintaining their Garrisons and Settlements, free of all duties; so as the duties hereby remitted, if they had been to be paid, would not have exceeded or do not exceed, in any one year, the sum of 3007. 7 Geo. IV. c. 48. § 32.

OIL, taken in the Greenland Seas and Davis' Straits.-Min. Com. Cus. 20 Aug. 1819.

PACKAGES, export Packages including iron bound Puncheons, as well as all Packages in which it has been the usual practice to export Negro Clothing, Corn, Clothes, &c.- Min. Com. Cus. 16 Nov. 1826.

SALTO.

SUGAR, refined, of all sorts, and Sugar Candy.

TOBACCO,-Samples of Tobacco packed in wooden packages, containing not less than 100 lb. weight of Tobacco in each package, may be exported to the Continent of Europe, and to the United States of America, free of duty |].

* 2 & 3 Wm. IV. c. 84. § 38.

Tapes and Sail Cloth are to be deemed Linen Manufactures, so as to exempt them from the export duty.-Min. Com. Cus. 16 Mar. 1808.

Military Stores are already exempted from duty; they will not therefore form. any part of the amount calculated as being remitted in virtue of this Section.

Bond is to be given for all foreign Vessels owned in whole or in part by subjects of the Netherlands; or which shall not be Ships of any other country, duly owned and navigated as such, exporting Salt to countries other than the Netherlands, to deliver such Salt at the places for which such Vessel shall respectively clear out, and to produce a certificate from the British Consul for the due landing of such Salt.-Treas. Order, 4 March, 1826.-See Tonnage Duties in Index.

On bond being given to produce a certificate of the due landing of the Tobacco within six months from the date of exportation ;- and in the event of any samples being removed from London to either of the out-ports of Dover, Southampton, or Liverpool, or from one of the said ports to another, the packages are to be sent under seals of office, at the merchant's risk and expense; addressed to the Collector and Comptroller at the port of removal, observing, that sufficient security be first given for the due delivery thereof, and that letters of advice be sent to the Collector and Comptroller at such port, with directions to permit export entries to be passed for the goods on the above-mentioned bond for the due exportation thereof being entered into.-Treas. Order 24, and Min. Com. Cus., 25 Feb. 1832. K

EXCEPTIONS, continued.

WOOL*.

WOOLLEN GOODS, or Woollen and Cotton mixed, exported to any Port or Place within the limits of the East India Company's Charter, or to the states of Rio de la Plata †, Buenos Ayrest, Columbia §, Mexico, Sweden¶, and the United States **

All goods of Woollen or Linen mixed, exported to any port or place within the limits of the East India Company's Charter.2 & 3 Wm. IV. c. 84. § 37.

GOODS, Wares, and Merchandize, exported to the Isle of Man, by virtue and under the authority of any License which the Commissioners of His Majesty's Customs are or may be authorized and empowered to grant.

Any sort of Craft, Food, Victuals, Clothing, or Implements or Materials necessary for the British Fisheries established in the Island of Newfoundland, or in any of His Majesty's Colonies, Islands, or Plantations in North America, on due entry thereof, and exported direct to the said Colonies, Islands, or Plantations.

* Wool which is particularly rated, being of course excepted. + Min. Com. Cus. 21 April, 1830.

Treaty, 2 Feb. 1825. Treaty, 18 April, 1825. Treaty, 26 Dec. 1826. Treaty, 18 Mar. 1826. **Treaty, 3 July, 1815.

See the Treaties themselves, at the commencement of the Work.

TONNAGE DUTIES OUTWARDS.

UPON every Netherland vessel which shall enter any of the Ports of the United Kingdom of Great Britain and Ireland, there shall be levied a duty of 17. 138. 4d. per ton burthen of the said Vessels, which upon leaving any such Port, for any Port in the Kingdom of the United Netherlands, shall be actually occupied and employed in the carriage and exportation of Salt, the tonnage or burthen so made subject to such duty, being deemed to be equivalent to the number of tons of the weight of such Salt, ascertained prior to the Shipment thereof.-Order in Council, 30 J an. 1826.

The Officers of the Customs are to suspend, until further orders, the operation of His Majesty's Order in Council of the 30 Jan. 1826 (above recited), so far as respects the Article of "Rock Salt."-Office of Committee of Privy Council for Trade, 3 April, 1828.

See the London Port or Dock Duties, in page 205.

A TABLE OF DUTIES

PAYABLE ON,

AND REGULATIONS APPLICABLE TO,

GOODS BROUGHT OR CARRIED COASTWISE

WITHIN THE

UNITED KINGDOM OF GREAT BRITAIN & IRELAND.

ALL trade by Sea from any one part of the United Kingdom to any other part thereof, or from one part of the Isle of Man to another thereof, is to be deemed a Coasting Trade;

What deemed

and no part of the United Kingdom, however situated Coasting Trade. with regard to any other part thereof, is to be deemed to be parts beyond the seas.-6 Geo. IV. c. 107. § 100.

Ships employed therein to be British Ships.

ship must not

Ships employed in the Coasting Trade of the United Kingdom, and of the Isle of Man, must be British Ships; and no goods shall be laden on board any ship, to be carried Coastwise, until all goods brought from parts beyond the Seas shall have been unladen therefrom; and when goods are laden to be carried Coastwise as aforesaid, the touch at any place over the Sea, or deviate from her voyage, unless forced by unavoidable circumstances, which the Master must (in either case) declare, under his hand, to the Collector or Comptroller at the port in the United Kingdom, or in the Isle of Man, where such ship shall afterwards first arrive.-§ 100 & 102.

Penalty on deviation from Coast

ing Voyage, 2001.

Notice of Ship's Arrival to be given within 24 nalty of 201.; hours, under pe

Notice of Arrival to be given to the Collector or Comptroller of the Customs within 24 hours, under a penalty of 207. to be paid by the Master of the Ship; and before any goods can be laden on board any ship to be carried Coastwise, or any goods so brought unladen therefrom, Notice in writing of such intention, signed by the Master, Owner, or Agent, must be delivered to the Officers aforesaid, under penalty of Forfeiture of the Goods so laden or unladen contrary hereto; and in the Notice for loading, the last voyage must be stated; and if from parts beyond the Seas, a Certificate, from the proper Officer, of the Discharge, and of the due Clearance inwards, will be required.-6 Geo. IV. c. 107. § 104.

and Notice of loading or unloading Goods to be given, under penalty of forfeiture of Goods.

The Master of every Coasting Vessel is bound to keep, or cause to be kept, (under the penalty of 50%.) a Cargo-Book*, and to enter therein, at the port of lading, an Account of all Goods taken on board, with description of Packages and contents, and quantity of Goods stowed loose, so far as shall be known to him; and at the port of discharge, the

A Cargo-Book to be kept, under penalty of 50%.

• See particulars (in page 98) of one published by the Author, of whom it may be obtained.

respective days on which any goods shall be delivered, and to produce such Book for the inspection of the proper Officers so often as the same shall be demanded. § 107.

Steam-Vessels and Sailing Vessels carrying Passengers.

Steam-Vessels and Sailing-Vessels employed in the conveyance of Passengers and their baggage coastwise from one port to another, are to be placed precisely on the same footing; and in neither case is the baggage and effects of Passengers to be subjected to coast regulations, or the Vessels to tonnage duty; and all articles of apparel, household furniture, liquors or provisions, taken by Passengers for their private use, or small quantities of shop Goods taken by Tradesmen who may be Passengers on board such Vessels, are to be considered as bagage, and exempt from coast regulations ;-but where either Steam

Carrying Goods for freight.

Vessels or Sailing-Vessels carry Goods for freight, although the Owner may be Passenger, such Vessels and Goods are to be subject to the regulations of IV. c. 107 (see page 203), and to the tonnage duty imposed by the Act 39 Geo. III. c. 69*, see page 205.-Min. Com. Cus., 6 May, 1831.

the Act 6 Geo.

The Collector and Comptroller of the Customs may grant a general Transire, for any time not exceeding a year, for the lading and unlading

General Transire may be granted.

of any Goods, (with exceptions, if necessary,) and for the Clearance of the Ship in the following cases, viz.: for any Ship regularly trading between places in the River Severn, Eastward of the Holmes; or between places in the River Humber; or between places in the Firth of Forth; and also between places to be named in such Transire, and carrying only Manure, Lime, Chalk, Stone, Gravel, or any Earth not being Fuller's Earthf. The Transire to be written in the Cargo-Book; but the Collector and Comptroller may revoke it, on giving Notice to the Master or Owner. Live Fish, Chippings of Granite, Cobble Stones, Whin Stones, Kelp, Kentish Rag-Stones, Flints picked off land, Pebbles, Gravel and Chalk, Faggots or Bavins for Bakers' use, Hay, Straw, Fresh Meat, Soap Ashes for Manure, Coal Ashes, Iron Stone, Bones for Manure, and Bricks, are exempt from Coast Regulations.-Min. Com. Cus., 2 March, 10 May, and 1 Dec. 1826; and 15 Aug. 1827.

Articles exempt from Coast Regulations.

don.

If any Butter, Cheese, Fish, Eggs, Salt, Fruit, eatable Roots, and Dues payable to Onions, imported Coastwise into the Port of London, and the Mayor, &c. of which, being liable to the payment of any dues to the the City of Lon- Mayor, and Commonalty, and Citizens of the City of London, shall be landed or unshipped before a Certificate of the Payment of such Dues shall have been first obtained, they may be seized by any Officer of His Majesty's Customs empowered to seize any Goods landed without due entry thereof.-7 and 8 Geo. IV. c. 56, § 5. Removal of bonded For orders relating to the removal of bonded Goods coastwise, see "Warehousing System,” page 236.

Goods Coastwise.

*If trading to the port of London.

† See a List of Articles exempt from Coast Regulations, in the following clause.

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