Slike strani

Gt. Britain Ireland. Soap, continued.

£ 8.
d. £ $

of the said manufactures, or preparing the
wool for the same, or in the whitening of
new linen in the piece for sale, or in pre-
paring and finishing any manufactures from
Flax or Cotton for Sale, or in the process
of throwing, printing, or dyeing of Silks,
one half of the respective allowances pay-
able on Soap used for such purposes before
the 1st June, 1833.-3 Wm. IV. c. 16, and

5 & 6 Wm. IV. c. 15.
Spirits, made in England, the gallon*

0 7 6
made in Scotland for home consumption, the
gallon *

0 3 4
made in Ireland, or which shall be warehoused

in Ireland and taken out for home con-
sumption,* the gallon t..

0 2 4
.... made in Ireland, and warehoused there
free of duty, and which shall be removed

into Scotland for consumption t, the gallon* 0 3 4 imported from Scotland or Ireland into Eng

land from the warehouse, the gallon* .. 0 7 6
removed from the warehouse in Scotland into

approved warehouses in Ireland, and after-
wards taken out for consumption in Ire-
land,* the gallon t.

0 2 4 VINEGAR, or Acetous Acid, or Liquors prepared

or preparing for Vinegar, or Acetous
Acid, the gallon..

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.
+ 4 & 5 Wm: 4. c. 75. (1 Sept. 1834.)




Payable on Exportation to Foreign Parts, of certain Articles the Pro.

duce or Manufacture of the United Kingdom.

BEER*, brewed or made by any entered brewer of Beer for £ 8. d.

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. $ 9.0 5 0 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 Díanager, 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 ; am 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 statenients to forfeit the sum of 2001. and the Debenture to be void.-- Will. IV.c.5l. s 11. Book$.--See Paper.

£ Bottles of Glass -See Glass. Bricks,t I viz. not ex. 10 in. long, 3 in. thick, and 5 in, wide, the 1000

0 5 10 ex. the above dimensions, the 1000,

0 10 0 smoo:hed or polished on one or more sides, not ex. 10 in. long by 5 in. wide, the 1000....

0 12 10

8. d.

GLASSİ, viz. Plate Glass, made in and exported from any part

of the United Kingdom, to Foreign Parts, ground and
polished, in rectangular plates at least 6 in. long, and
4 in. broad, and gth of an in. thick throughout, free
from stains, and of good and fair quality, the square

foot superficial measure, and in all other respects • Excise Act,

$ 43 Geo. III. c. 69.95 & 12.-45 Geo. III. c. 30.9 10.

1 Excise Drawback,

Bounties and Drawbacks of Customs and Excise. 165 GLASS, continued.

£ u. conformable to the regulations in respect to the drawback on and export of ground and poli-hed plate

glass contained in the Ac! 56 Geo. III., c. 108.* 0 2 9 Window Glass (not being spread glass), flashed or

otherwise, and commonly called Crown Glass or Ger-
man 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.*

3 13 6
Panes of Crown Glass, made in and exported
from any part of the United Kingdom to Foreign
Parts, being in rectangular figures, not less than 6 in.
long. by 4 in. broad, and not containing any part of

the bullion or thick centre part of the table, the cwt.* | 4 18 0 Panes of German Sheet Glass + made in and exported

from any part of the United Kingdom to Foreign Parls,
such panes not being of less dimensions than 6 in.
long by 4 in. broad, the cwt..

4 4 0 Spread Window Glass, commonly called Broad 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, the cwt.*

1 10 0 Common Bottles (not being Phials), Vessels made use

of in Chemical Laboratories, Garden Glasses, and all
other vessels or utensils of Common Bottle Metal,
made in and exported from any part of the United
Kingdom to Foreign Parts, or to the Islands of Jersey,
Guernsey, Alderney, and Sark, the cwt. *

No drawback shall be allowed or paid on any Glass
exported to the Islands of Jersey, Guernsey, Alderney,
Sark, or Man, or any of them, except in cases where the
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, for
every 100 lbs. 11

0 18 9 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.

+ No glass exported in panes of a greater specific gravity than 2800, shall be entitled to drawbaek 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 fint 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.

15 & 6 Wm. IV. c. 77, 92.-[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.

[ocr errors]

Glass, continued.

£. S. d. be worth at least 5d. per Ib. exclusive of the duty, for home consumption; and every person entering, packing, or shipping, (or causing the same to be done,) for exportation on drawback, any bad or unmerchantable fint glass, or such as shall not be of the quality and description aforesaid, shall forfeit treble the value of the drawback, or 1001., at the election of the Commissioners of Excise, together with the goods, which may be seized by any officer of the Customs or

Excise.-5 & 6 Wm. IV. c. 77, 18. HOPS, British cured, and fit for use, the lb.

0 0 3 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. 5.7 PAPERỊ, of the 1st class, the lb.g.

0 0 3 of the 2d Class, the 1b.

0 0 1 Glazed Paper for Clothiers and Hot-pressers, Mill

board, Scale-board, Sheathing-paper, Button-board,
and Buiton-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.g

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. 11 | 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 T 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. ..... 08 0
made since the 5th of July, 1797, the oz.... 0 16

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 marked, 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 Geo. IV. c. 14, * 1 & 2 Geo. IV. e. 100.

+1 & 2 Geo. IV. c. 100. + Excise Drawback. Š 43 Geo. III. c. 69; 47 Geo. III. Sess. 2. c. 30; 43 Geo. III. c. 94, $ 4; 5 Geo. IV. c. 55.

56 Geo. III. c. 103. 1 The drawback on Plate is paid at Goldsmiths' Hall, notwithstanding the entry outwards is made at, and the debenture issued from, the Customs.

[ocr errors]

PLATE, continued.

£ d. 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 of wrought Gold or Silver, manufactured in Ireland, which shall be exported from thence to foreign parts, and which shall have been duly marked, denoting the payment of the duty, the following drawback shall be allowed, provided the same shall be new Plate, not having been used, viz., on every oz. troyt...

0 1 0 SEGARS, -See Tobacco. Silk Goodsi, manufactured in the United Kingdom, viz. :

Stuffss, or Ribbons of Silk composed of Silk only (and

being of the value of 14s. the lb., at least), the lb...o 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 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 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 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 déclaration || made as to the Stamping and time of Manufacture; and if Silver, of the fineness thereof; which Bond remains inforce 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 ase or as merchandize, on proof made that such has never been used.-52 Geo.III. c.59. + 3 and 4 Wm. IV. c. 97, 821.

Customs Drawback. ☆ The term “ Staffs” 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.

« PrejšnjaNaprej »