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SILK GOODS, continued.

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.

Stuffs*, or Ribbons of Silk and Worsted, mixed, whereof
one-half at least shall be Silk (and being of the value

of 2s. 4d. the lb., at least), the Ib.

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Such drawbacks shall be allowed only in respect of Exportations to be made by 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.-3 and 4 Wm. IV. c. 58. § 10.

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, or of any former Act: but the said Drawbacks shall not be allowed unless such manufactured Silks be shipped for Exportation within two years after the payment of such duties.—§ 11.

The quantities of manufactured Silks allowed to be exported for one pound weight of organzine Thrown Silk, duty paid, is as follows, viz.,-one pound of Stuffs of Silk only, or three pounds of Stuffs of Silk and Cotton mixed, or six 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 amount 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.-ED.

Until further orders, the Drawbacks are to be allowed on British manufactured Silks, whether made from Raw or from Foreign or British Thrown Silk, provided they are of the value required by law.-Min. Com. Cus. 14 Aug. 1829.

SOAP, viz., Hard Soap, the lb.

Soft Soap, the Ib.

SUGAR, refined in the United Kingdom, until

viz. :

July, 1836,

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........
Exported in a Ship not British§, the cwt....
other refined Sugar in Loaf; complete and whole, or
lumps duly refiued, 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-

Exported in a British Ship, the cwt...

Exported in a Ship not British, the cwt.

Double refined Sugar, or equal in quality to double re

fined, additional bounty, the cwt..

* See note (§) preceding page.

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+ Excise Drawback.-These drawbacks are payable on all hard or soft Soap respectively (duty paid), exported as merchandize from Great Britain to foreign parts, or which shall be shipped as stores of any vessel entitled to ship goods as stores duty free, or which shall be removed from Great Britain to Ireland.

Customs Bounty.-4 Wm. IV., c. 5.

See List of countries, the Ships belonging to which are entitled to Privileges of British Ships under Treaties of Reciprocity, in page 11.

SUGAR, continued.

In case any Sugar shall be entered in order to obtain Double Refined Sugar, or Sugar equal in quality to Double Refined Sugar, and it shall, on examination by the proper officer, be found to be of a quality not equal to the standard sample, it shall be forfeited, and may be seized. 3 and 4 Wm. IV. c. 58. § 8.

the bounty on

Sugar entered not equal to standard, &c.

No Bounty shall be given upon the Exportation of any Refined Sugar, called Sugar Candy, unless it be properly refined and maSugar 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.-3 and 4 Wm. IV. c. 58. § 4.

Sugar Crashed for Exportation.

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 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 Customs, 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 them upon the debenture, according to the quality ascertained by them of the same while in such Lumps or Loaves.-3 & 4 Wm. IV. c. 58. § 5. The practice of deducting 2 oz. the cwt. 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 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 such Sugar shall be kept apart from each other, in such manner and in such distinct rooms or divisions Different Sorts of of such Warehouse, as shall be directed and appointed Crashed Sugar to be by the Commissioners of the Customs; and if any kept separate. sort of such Sugar shall be found in any part of such Warehouse appointed 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.-3 and 4 Wm. IV. c. 58. § 6. TOBACCO, manufactured in the United Kingdom, at or £ s. d. within Two Miles of any Port into which Tobacco may be imported, made into Shag, Roll, Cut‡, or Carrot Tobacco, the lb.§...

* Customs Drawback.

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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.

§ 3 & 4 Wm. IV. c. 56.

TOBACCO, Continued.

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 Exportation of such Tobacco, in manner directed by the 29 Geo. III. c. 68. § 133. The Exporter to make Oath 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 1007.-1 & 2 Geo. IV. c. 109.

See Regulations appertaining to Debenture Goods in page 172.

A LIST

OP

FOREIGN GOODS

ENTITLED TO DRAWBACK ON EXPORTATION,
(ON WHICH THE IMPORT DUTIES HAVE BEEN PREVIOUSLY PAID.)

Payable at the Custom House either at the Port of Exportation, or at the Port where the Import Duty was paid, at the option of the Parties.

COFFEE. See Note below.*

RICE-Upon the exportation from the United Kingdom of any foreign Rice or Paddy, which shall have been cleaned therein, and which shall have paid the duties payable on the importation thereof under the Act 3 & 4 Wm.IV. | c. 56, there shall be allowed and paid for every hundred weight thereof a drawback equal in amount to the duty paid on every four bushels of the rough Rice or Paddy from which the same shall have been cleaned, viz. the cwt.f..

Such drawback upon rice so exported, shall be paid and al-
lowed only upon such clean rice as shall be deposited for the
purpose of exportation within one calendar month from the day
on which the duty thereon had been paid, in some warehouse
(in which rice may be warehoused on importation without pay-
ment of duty), and shall there remain secured until duly shipped
to be exported from such warehouse: provided the exporter
of such rice shall make oath before the collector or comptroller,
that the rice so warehoused for exportation was cleaned from
the rough rice or paddy upon which the duties had been so paid.
-3 and 4 Wm. IV. c. 56. § 7.

SILK.-See Customs, and Excise Drawbacks‡, in page 167.
SPIRITS. See Note below*.

SUGAR. See Note below*.

TOBACCO. See Customs and Excise Drawbacks‡, and the
Note below.*

WINE, the produce of His Majesty's Settlement of the

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*Wine, Brandy, Geneva, British Plantation Rum, Coffee, Tobacco, Muscovado Sugar, and Refined Sugar, when exported from the United Kingdom to the Isle of Man, if the duties on importation have been paid, a full drawback of such duties will be allowed.-See Isle of Man in Index.

The duty on the rough Rice being 2s. 6d.

per

bushel.

Silk and Tobacco, as British manufactured articles, are placed in the Table referred to, and to which they properly belong. The drawback on manufactured tobacco exported is 2s. 74d. per lb,

£

S.

d.

WINE, continued.

Cape of Good Hope, or the territories or dependencies thereof, and imported directly from thence, the gallon French, Canary, Fayal, Madeira, Portugal, Spanish, and other Wines not enumerated, the gallon...

For the drawback on Wine consumed by officers of the navy and marines, on board his Majesty's ships in actual serviceSee the Regulations in the following pages.

REGULATIONS

APPERTAINING TO

DEBENTURE GOODS.

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No drawback or bounty will be allowed unless the entry for the goods shall have been made in the name of the owner of the goods at the time of entry and shipment, or of the purchaser of the same, who Entry of drawback or shall ship such goods at his own liability and risk, on combounty goods. mission, and who was, and shall continue to be, entitled in his own right to such drawback or bounty, except in the cases hereinafter provided for +.

Declaration on debenture as to

right in draw

back or boun

ty, and state

ment in cocket.

The parties aforesaid shall make a declaration on the debenture, that the goods mentioned therein have been actually exported, and have not been re-landed, nor are intended to be re-landed in the United Kingdom, nor in the Isle of Man (unless entered for the Isle of Man), nor in the islands of Faro or Ferro, and that he was the real owner thereof at the time of entry and shipping, or that he had purchased and shipped the same in his own name and on his own liability and risk, on commission, and that he was, and continued to be, entitled to the drawback or bounty thereon in his own right; but if such owner or merchant shall not have purchased the right to such drawback or bounty, he shall declare upon the entry, and on the debenture, the person who is entitled thereto; and the name of such person shall be stated in the cocket, and in the debenture; and the receipt of such person on the debenture shall be the discharge for such drawback or bounty +.

* See Note (*) in preceding page.

3 and 4 Wm. IV. c. 52.

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