Slike strani


Glass, continued.

£ d.
names of the said Islands are respectively mentioned, nor on
any Glass exported to the said Islands, the name of which shall
not be expressly mentioned.*
Flint Glass Wares, Vessels, or Utensils (in which Phial

Glass is included), made in and exported from any
part of the United Kingdom to Foreign parts, the
cwt. t

3 5 41
No Flint Glass is entitled to drawback, unless of the specific
gravity of 3000, water being taken at 1000; if of less specific
gravity, it may be seized by any Officer of Excise, Nor shall
any Flint Glass be entitled to the drawback, unless it be worth
ild. per lb. at the least, for home consumption, at the time it is
entered for exportation ; Flint Glass entered for drawback of
less value than as aforesaid, may be seized by any Officer of
Excise.—6 Geo. IV. c. 117. § 24 and 25.

0 0 2

HAIR POWDER. -See Starch.
Hops, British cured, and fit for use, the lb. &.......

Hops must be exported in the original package in which
charged with duty, each package containing 1 cwt. of Hops at
the least, subject to the regulations of the Act.—26 Geo. III.
c. 5. $

PAPER,|| of the 1st class, the lb.

0 0 3 of the 2d Class, the lb.

0 0 Glazed Paper for Clothiers and Hot-pressers, Mill

board, Scale-board, Sheathing-paper, Button-board,
and Button-paper, the cwt.

1 1 0 Books in complete Sets, or, if Periodical Publications,

in perfect parts or numbers, and blank, plain, and
ruled Account Books, bound or unbound, made of
paper of the 1st class, the lb..

0 0 3
No drawback is allowed on Books printed within the Univer-
sities of Oxford, Cambridge, or Scotland, or on Bibles, Testa-
ments, Psalm Books, Books of Common Prayer, Confession of
Faith, or Catechisms, by the King's printer.
Pasteboard, made from Paper of the 1st class, the cwt.** 1 8 0

made from Paper of the 2d class, the cwt... 0 14 0 Printed, Painted, or Stained, the square yard

0 0 2
Also the duty on the paper calculated in manner directed by
the 47 Geo. III., Sess. 1. c. 18, § 15, being at the rate of 40 lbs.
weight of paper for every 30 dozen square yards of such paper.-

Treas. Order, 21 January, 1824.
Plate tt of wrought Gold, manufactured in Great Britain, and

which shall or ought to be assayed and marked in
Great Britain, viz.

made since the 1st Dec. 1784, the oz. ..... 0 8 0 made since the 5th of July, 1797, the oz....

0 16 0 # 9 Geo. IV. c. 48.

+ 6 Geo. IV. c. 117. Or 291. 35. 4d. for every 1000 lbs. weight. § 1 & 2 Geo. IV.c. 100. Excise Drawback.

43 Geo. III.C. 69.-47 Geo. III. Sess. 2. c. 30; 43 Geo. III. c. 94, § 4; and 5 Geo. IV. c. 55.

* 56 Geo. III. c. 103. # The drawback on Plate is paid at Goldsmiths' Hall, notwithstanding the entry outwards is made at, and the debenture issued from, the Customs.

PLATE, continued.

£ s. d.
made since the 31st Aug. 1815, the oz. .... 0 17 0
No Drawback allowed on Gold Watch Cases of any
weight, nor shall any drawback be allowed on any articles
of Gold, not exceeding the weight of two ounces ; and
if any person shall export any manufacture of Gold not
duly narked, to denote the standard of 22 or 18 carats of fine
Gold in every lb. Troy, he shall forfeit 501. Gold of the fineness
of 18 carats, to be marked with a “ Crown and the figures 18."-
38 Geo. III. c.69.-55 Geo. III., c. 185—and 1 Geo. IV. c. 14.
of wrought Silver, manufactured in Great Britain, and

which shall or ought to be assayed and marked in
Great Britain, * viz.
made since the 1st Dec. 1784, the oz.

0 0 6 made since the 5th July, 1797, the oz.

0 1 0 made since the 10th Oct. 1804, the oz.... 0 1 3

made since the 31st Aug. 1815, the oz..... 0 1 6 SEGARS.-See Tobacco. Silk Goods, I manufactured in the United Kingdom, viz. :

Stuffs, 9 or Ribbons of Silk, composed of Silk only, (and

being of the value of 14s. the lb., at least,) the lb... 0 3 6 • No drawback allowed on Silver Watch Cases, Chains, Necklaces, Beads, Lockets, Filigree Work, Shirt Buckles or Broaches, Stamped Medals, and Spouts to China, Stone, or Earthenware Teapots, whatever the weight; nor on Tippings, Swages, or Mounts, not weighing 10 dwts. of Silver each, and not being Necks or Collars for Castors, Cruets, or Glasses, appertaining to any sorts of Stands or Frames ; wares of Silver, not weighing 5 dwts. of Silver each ; but this exemption not to include Necks, Collars, and Tops for Castors, Cruets, or Glasses, appertaining to any sort of Stands or Frames. Buttons to be affixed to or set on any Wearing Apparel, Solid Silver Buttons and Solid Studs, not having a bezzelled edge soldered on; Wrought Seals, Blank Seals, Bottle Tickets, Shoe Clasps, Patch Boxes, Salt Spoons, Salt Ladles, Tea Spoons, Tea Strainers, Caddy Ladles, Buckles, and Pieces to garnish Cabinets, or Knife Cases, Tea Chests, Bridles, Stands or Frames.55 Geo. III., c. 185.

No Silver Wares in fineness less than ll oz. 2 dwts. of fine Silver to each lb. Troy, shall be Exported by any maker or dealer in England, unless marked with the name of the Maker, and of the Office where such was assayed-- 12 Geo. II., c. 26. Persons not dealers exempted from penalties on discovering the makers.Nor shall any Silver Wares of less fineness than above stated, be Exported for bounty, on forfeiture of 10l. per oz.

Previous to entry for the Drawback of the Stamp Duty on Gold and Silver Wares, bond to be given that such shall not be relanded, and declaration t made as to the Stamping and time of Manufacture; and if Silver, of the fineness thereof; which Bond remains in force until the Exporter produce to the Collector the Bills of Lading, having at the foot the Receipt of the Master of the Vessel, and on the back that of the Consignee ; describing the Kinds and Quantities of Plate so shipped, together with the Name of the Consigner. And if the Ship be lost. or return not to Great Britain within three years, the Bond, on proof thereof, made to the Collector, shall be cancelled.-25 Géo. III., c. 64.

Persons Selling, exposing to Sale, or Exporting wrought Plate of Gold or Silver with any forged Stamp thereon, denoting Stamp Duties, or the payment of such duties, or any forged impression of any Stanıp or Die, or any impression thereof transferred to another piece of Plate and knowing the same, shall suffer death.52 Geo. III., c. 59; 5 Geo. III., c. 185.

Drawback will be allowed on the Exportation of New Plate, whether for private use or as merchandize, on proof made that such has never been used.—52Geo. 111.,c.59. + 1 and 2 Wm. IV. c. 4.

| Customs Drawback. The term “ Stuffs” is applicable only to such goods as are woven with a warp and weft.-Min. Com. Cus., 20 Jan. 1830.

Silk Goods, continued.


S. d.
Stuffs *, or Ribbons of Silk and Cotton, mixed, whereof

one-half at least shall be Silk, (and being of the value
of 4s. 8d. the lb., at least,) the lb.

0 1 2 Stuffs*, or Ribbons of Silk and Worsted, mixed, whereof

one-half at least shall be Silk, (and being of the value
of 2x. 4d. the lb., at least,) the lb.

0 0 7 From and after the 22 May, 1829, upon the Exportation of Silk Goods, the Drawbacks of the Duties payable on the Importation of Thrown Silks, (as above stated) shall be allowed in respect of Exportations to be made hy the persons in whose names the amount of Duties to be drawn back had been paid, or to be made by any holder of any written order signed by any such persons, transferring the right of making such Exportations, and of receiving such Drawbacks thereupon, 10 Geo. IV., c. 23,5 5 & 6.

The said Drawback shall be allowed although the manufactured Silks in respect of which the same shall be claimed shall not have been made of the Thrown Silk, in respect of which the amount of Duties to be drawn back had been paid, and whether such amount of Duties shall have been received under the authority of this Act, (See page 143,) or of any former Act: but the said Drawback shall not be allowed unless such manufactured Silks be shipped for Exportation within two years aster the payınent of such duties.—$ 7.

The quantities of manufactured Silks allowed to be exported for one ponad weight of organzine Thrown Silk, duty paid, is as follows, viz., -one pound of Stuifs of Silk only, or three pounds of Stuffs of Silk and Cotton mixed, or sir pounds of Stuffs of silk and Worsted mixed :-Singles and Tram Thrown Silk may also be shipped from, but in that case it becomes a money account, or in other words, the ainonnt of drawback claimed on any, quantity and description of manufactured Silks, must not exceed the amount of the duty paid on the Singles or Tram, from which it is shipped.-En.

Until further orders, the Drawbacks are to be allowed on British manu. factured Silks, whether made from Raw or from Foreign or British Thrown Silk, provided they are of the value reqnired by law.–Min. Com. Cus. 14 Aug. 1829. Snuff-No Drawback on Snuff.-Treas. Order, 4 Aug. 1824. Soapt, viz., Hard Cake or Ball Soap, the lb. I

0 0 3 Soft Soap, the lb. I

Starch, and Hair Powder, the lb..
Stone BOTTLES.-See Bottles.
Sugarg, refined in the United Kingdon, until 5 April, 1833,

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viz :

1 3 2

Bastards, or refined Loaf Sugar broken in pieces, or

being ground or powdered Sugar, or such Sugar
pounded, crashed, or broken-
Exported in a British Ship, the cwt.

1 4 0
Exported in a Ship not British,ll the cwt.
other refined Sugar in Loaf; complete and whole, or

lumps duly refined, having been perfectly clarified and
thoroughly dried in the Stove, and being of a uniform
whiteness throughout, or such Sugar pounded, crashed,

or broken, and Sugar Candy* The term "Stuffs" is applicable only to such gooods as are woven with a warp and weft.Min. Com. Cus. 20 Jan. 1830. + Excise Drawback.

1 43 Geo. III., c. 69; 56 Geo. III., c. 44. § Customs Bounty. 6 Geo. IV. c. 113., 9 Geo. IV. c. 76, 1 and 2 Wm. IV., c. 45, and 2 and 3 Wm. IV., c. 95.

| See List of countries, the Ships belonging to which are entitled to Privileges of British Ships under Treaties of Reciprocity, in page 12.

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on Double Retined

SUGAR, continued.

£. Exported in a British Ship, the cwt.......

1 169 Exported in a Ship not British*, the cwt.

1 15 75 Double refined Sugar, or equal in quality to double refined, additional bounty, the cwt.....

0 6 43 In case any Sugar shall be entered in order to obtain the bounty on Double Refined Sugar, or Sugar equal in quality to Double Refined Sugar, and it shall, on examination by Sugar entered the proper officer, be found to be of a quality not equal

not equal to

standard, &c. to the standard sample, it shall be forfeited, and seized. The hounties to be granted equally in respect of all Refined Sugar, without regard to whether the same be made of Sugar of the British Plantations, or of the East Indies, or of Sugar the produce of any other place. 9 Geo. IV. c. 76. § 19 and 20.

Refined Sugar may be shipped for bounty without any restriction of package. And the bounty on Double Refined Sugar, and on Sugar equal in quality to Double Refined Sugar, Regulations as shall be allowed, although such Sugar shall be in lumps

to bounty or loaves weighing more than 14lbs. weight each loaf.

Sugar. 10 Geo. IV. c. 43. & 17, and 1 Will. IV. c.50. g 6.

The Single Refined Bounty is to be allowed on Stamped Loaves, provided the same are equal in quality to the standard sample of Double Refined Sugar. Treas. Order, 25 Jan.,

Bounty on

Stamped Loaves. 1830.

No Bounty shall be given upon the Exportation of any Refined Sugar, called Sugar Candy, unless it be properly refined and ma

Sugar Candy. nufactured, and free from dirt and scum, and packed in packages, each of which shall contain half a hundred weight of such Candy at the least, 6 Geo. IV., c, 113, 4.

If any Sugar in Lumps or Loaves is to be Pounded, Crashed, or Broken, before the same be Exported, for the bounty payable thereon, such Lumps or Loaves shall, after

Sugar Crashed

for Exportation. due entry thereof, be lodged in some warehouse, provided by the Exporter, and approved by the Commissioners of the Customs for such purpose, to be then first examined by the Officers of Custons, while in such Lumps or Loaves, as if for immediate shipment, and afterwards to be there Pounded, Crashed, or Broken, and packed for Exportation, in the presence of such Officers, and at the expense of the Exporter; and such Sugar shall be kept in such Warehouse, and be removed from thence for shipment, and be shipped under the care and in the charge of the Searchers, in order that the Shipment and Exportation thereof may be duly certified by thein upon the debenture, according to the quality ascertained by them of the same while in such Lumps or Loaves, 6 Geo. IV., c. 113, § 5. The practice of deducting 2 oz. the cwi. from the net weight of Refined Sugar crashed for bounty on exportation, is to be discontinued; and if the casks are sampled after having been

* See List of countries the Ships, belonging to which are entitled to Privileges of British Ships ander Treaties of Reciprocity, in page 12,


SUGAR, continued. weighed for bounty, the weight of the samples are to be deducted from the merchants' claim.-Min. Com. Cus. 30 Jan., 1829.

The different sorts of Sugar shall be kept apart from each other, in

Different Sorts of such manner and in such distinct rooms or divisions Crashed Sugar to be of such Warehouse, as shall be directed and appointed kept separate. by the Commissioners of the Customs; and if any sort of such Sugar shall be found in any part of such Warehouse appoiuted for the keeping of Sugar of a sort superior in quality thereto, the same shall be forfeited; and if any sort of such Sugar shall be brought to such Warehouse to be Pounded, Crashed, or Broken, which shall be of a quality inferior to the sort of Sugar expressed in the entry for the same, such Sugar shall be forfeited, 6 Geo. IV., c. 113, $ 6.

£ d. TILES*, viz., Pan, or Ridge Tiles, the 1000+..

0 12 10 Paving, not ex. 10 in. square, the 100+.

0 2 5 ex. 10 in. square, the 100+.

0 4 10 Plain, the 1000+..

0 5 8 not otherwise enumerated, the 007...

4 10 Tobacco, manufactured in the United Kingdom, at or within

Two Miles of any Port into which Tobacco may be
imported, made into Shag, Rollç, Cutll, or Carrot
Tobacco, the 1b.1...

0 2 74 The manufacturer must give notice to the Officer of Excise of his intention to pack the same for Exportation, as directed by the Act; 29 Geo. III., c. 68, § 128, the Packing and Sealing to take place in the presence of such Officer, the said Officer to make a return of the weight and quantity so packed, to the Searchers of the Customs, at the Port of Exportation. The Tobacco to be regularly cleared with the Officers of the Customs at the Port of Exportation, who are at liberty to reexamine the same; the manufacturer to give bond for the due shipment and Expor. tation of such Tobacco, in manner directed by the 29 Geo. III., c. 68, § 133. The Exporter to make Vath that the Duties on the same have been duly paid, stating when and where the payment was made. No manufacturer shall export for Drawback any Tobacco unless wholly made from Tobacco Leaf without any admixture of the stalks therewith, on forfeiture of the same, and 1001.-1 & 2 Geo. IV., c. 109. YARN, Spun.-See Cordage.

See Regulations appertaining to Debenture Goods in page 216.

+43 Geo. III., c. 69; 45 Geo. III., c. 30. t Customs Drawback. The Drawback on the Exportation of Segars manufactured in this country will be allowed at the same rate and in the same manner as is now allowed with respect to Roll Tobacco, provided the Segars are Exported in packages containing at least 100 lbs. weight each.-Treas. Order, 8 Dec. 1828. || Cut, added by Order of Com. Cus., 1 Sept. 1826.

• Excise Drawback.

7 Geo. IV., c. 48.

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