SOAP, continued. of the said manufactures, or preparing the SPIRITS, made in England, the gallon* made in Scotland for home consumption, the * made in Ireland, or which shall be warehoused in Ireland and taken out for home con- 076 .... made in Ireland, and warehoused there ...... VINEGAR, or Acetous Acid, or Liquors prepared or preparing for Vinegar, Acid, the gallon.... 024 0 24 ог Acetous 0 0 2 0 0 2 For the Countervailing Duties between England and Ireland, see page 175; and for the Excise Drawbacks on certain Goods exported, see page 164. Of the strength of hydrometer proof. 1 1 TABLE OF BOUNTIES AND DRAWBACKS OF CUSTOMS AND EXCISE, Payable on Exportation to Foreign Parts, of certain Articles the Produce or Manufacture of the United Kingdom. 8. d. 050 BEER*, brewed or made by any entered brewer of Beer for £ sale in the United Kingdom, and which shall be duly exported from any part of the United Kingdom, to Foreign Parts as merchandize, the barrel of 36. gallons imperial measure.-1 Will. IV. c. 51. § 9. Before any debenture for the above Drawback shall be paid, the exporter of the Beer or Ale, or his principal clerk or manager, together with the Brewer thereof, or his Foreman, or Manager, shall make declaration thereon before the proper officer of Excise, that such Beer or Ale was put on board the exporting ship as merchandize to be spent beyond the seas, and no part thereof for the ship's use, and that according to the best of his knowledge and belief the same has been brewed wholly from Malt which has been charged with and paid the duty of 28. 7d. for every bushel thereof, and shall also specify in such declaration the time when, and the place where ; and the Brewer being an entered and licensed Brewer for sale, by whom such Beer or Ale was brewed, and that the quantity of Malt used in brewing thereof was in the proportion of not less than two bushels Imperial measure for every thirty-six gallons thereof. Persons making false statements to forfeit the sum of 2001. and the Debenture to be void.-1 Will. IV. c. 51. § 11. Books. See Paper. BOTTLES of Glass-See Glass. the 1000 ex. the above dimensions, the 1000.. BRICKS, viz. not ex. 10 in. long, 3 in. thick, and 5 in. wide, smoothed or polished on one or more sides, not ex. 10 GLASS, viz. Plate Glass, made in and exported from any part £ s. d. 05 10 0 10 0 0 12 10 +43 Geo. III. c. 69. § 5 & 12.-45 Geo. III. c. 30. § 10. Excise Drawback, Bounties and Drawbacks of Customs and Excise. GLASS, continued. conformable to the regulations in respect to the drawback on and export of ground and polished plate glass contained in the Act 56 Geo. III., c. 108.* Window Glass (not being spread glass), flashed or otherwise, and commonly called Crown Glass or German Sheet Glass, made in and exported from any part of the United Kingdom to Foreign Parts, or to the Islands of Jersey, Guernsey, Alderney, or Sark, in whole, half, or quarter tables, the cwt.*. ...... £ 029 3 13 6 Panes of Crown Glass, made in and exported! from any part of the United Kingdom to Foreign Parts, Spread Window Glass, commonly called Broad Glass, No drawback shall be allowed or paid on any Glass Flint Glass Wares, Vessels, or Utensils (in which Phial No Flint Glass is entitled to drawback, unless it be good, fair, and merchantable, perfectly manufactured of metal fully and perfectly fluxed and finished, by all rough, waste, and useless parts being removed, and of such quality as to *9 Geo. VI. c. 48. and 5 & 6 Wm. IV. c. 77. 4 4 0 1 10 0 07 08 0 18 9 + No glass exported in panes of a greater specific gravity than 2800, shall be entitled to drawback as Crown Glass, or German Sheet Glass; but all Glass produced for exportation in panes as Crown Glass or German Sheet Glass, of a greater specific gravity than 2800, and all coloured glass exported on drawback, shall be deemed to be flint glass, and not to be entitled to any higher rate of drawback than is paid on Flint Glass.-5 & 6 Wm. IV. c. 77, § 11. 5 & 6 Wm. IV. c. 77, § 2.-[11 October, 1835.] I believe this rate, so far as relates to Guernsey and Jersey, has been reduced by Treas. Order to 6s.-ED. 5 & 6 Wm. IV. c. 77. GLASS, continued. be worth at least 5d. per lb. exclusive of the duty, for home 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.t PAPER, of the 1st class, the lb. § Books in complete Sets, or, if Periodical Publications, No drawback is allowed on Books printed within the Univer- PLATE of wrought Gold, manufactured in Great Britain, and made since the 1st Dec. 1784, the oz..... No Drawback allowed on Gold Watch Cases of any C £. s. d. 002 003 1 1 0 0 0 3 1 8 0 14 0 002 0 8 0 0 16 0 0 17 0 § 43 Geo. III. c. 69; 47 Geo. III. Sess. 2. c. 30; 43 Geo. II. c. 94, 84; 5 Geo. 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. of wrought Silver, manufactured in Great Britain, and made since the 1st Dec. 1784, the oz. SEGARS, See Tobacco. being of the value of 14s. the lb., at least), the lb... * 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 weigning 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 11 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 101. 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 re-landed, and declaration | 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 Geo. 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 Stamp 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 nse or as merchandize, on proof made that such has never been used.-52 Geo. III. c.59. + 3 and 4 Wm. IV. c. 97. § 21.. t 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. 1 and 2 Wm. IV. c. 4. |