ALL articles of may be removed EAST INDIA GOODS. East India production may, after having been regularly warehoused at one of the ports approved for the importation of such goods (see list, page 187), be allowed to be removed to any warehousing port, to be there rewarehoused for a period not exceeding two years, under security for payment, within that time, of the full duties on the whole quantity which had been delivered for removal, under the following regulations. 1st. That bond be entered into with one sufficient surety for the due delivery of the goods to the proper Officers at the port of destination, and for payment of the duties † within two years*. 2nd. That the Officers at the port of removal, when practicable, do mark the contents upon every package intended to be removed; and in all cases transmit a particular account of such goods by post, to the Collector and Comptroller at the port of destination. 3rd. That the duties be charged in all cases according to the quantity and denomination of the articles as specified in the official account transmitted by the proper Officers at the port of removal, to the Officers at the port of destination. If the goods be such as are required by law to be sold by the East India Company, that the sale price be also specified in the account transmitted to the port of destination, and the duty charged thereon accordingly. And with respect to other goods subject to ad valorem duties, that the declaration of their value be made at the port of importation, and approved by the proper Officers prior to removal. 4th. That upon arrival of the goods at the port of destination, the same be entered and the full duties paid thereon, or be re-warehoused for home consumption only, for a period not exceeding two yearst, and that in either case the officers do transmit to the proper Officers at the port of removal, a certificate of due landing of the goods in discharge of the bond.-Treas. Order, 8 and Min. Com. Cus. 14 June, 1831. Frauds having taken place on the removal of Spirits under bond, from one port to another, by the substitution of packages of Removal of the same description and capacity, filled with Spirits of an Spirits under inferior quality, but of the same strength and colour of the Bond. original, the Board have ordered, that the samples which are now required to be taken of each package of Spirits removed coastwise, be taken immediately before removal, and retained for a period of three months. That the Officers at the port of destination do pay particular attention to the flavour of the Spirits on arrival; and if they should find them of an inferior quality, or have any other cause to suspect that they have been changed or adulterated in the transit, they do forthwith communicate with the Officers of the port whence the Spirits were removed, and re * Treas. Order, 31 Oct. and Min. Com. Cus. 31 Nov. 1832. + Or for the shipment of the same as Stores for Ships, at the option of the parties.-Min. Com. Cus. 19 December, 1834. See further Regulations respecting Stores, in page 144. EAST INDIA GOODS, continued. quire the transmission of the samples to them, reporting specially to the Board any circumstances of suspicion which may arise.-Min. Com. Cus. 25 April, 1832. As also deficiencies on Wine and Spirits so removed or ex With refererence to the Min. of 24 August, 1832, directing that no Duty be charged for the deficiency in Warehoused Wine and Spirits removed under Bond coastwise, when such deficiency has not exceeded 5-10ths of a gallon in quantity. And the Minute of the 7th Inst., directing that in cases where Duty is due on deficiencies in ported. Warehoused Wine and Spirits re-dipped for exportation, no charge be made for any fractional part of a gallon, unless the same should exceed 5-10ths of a gallon, either in the liquid quantity or in the strength, as the case may be. Resolved, that the abatement for Duty allowed by the Minute of the 24th August, 1832, on the deficiency not exceeding 5-10ths of a gallon in Wine and Spirits removed coastwise, be made either in the liquid quantity, or the strength, or in the quantity and strength conjointly, as the case may be.-Min. Com. Cus. 15 October, 1834. Warehoused Goods may be shipped as Stores without entry or payment of Duty. From and after the 3d of August, 1832, warehoused goods may be delivered into the charge of the Searchers to be shipped as stores, without entry, or payment of any duty, for any ship of the burden of 70 tons at least, bound upon a voy age to foreign parts, the probable duration of which, out and home, will not be less than forty days. Provided always, that such goods shall be shipped in such quantities, and subject to such directions and regulations as the Commissioners of Customs shall direct and appoint.-3 and 4 Wm. IV. c. 57. § 16. See further directions as to Stores, in p. 142. See Spirits, Sugar, Tobacco, Wine, &c., for other Orders appertaining to the Warehousing System. K AN ABSTRACT OF THE LAWS RELATING TO THE TRADE WITH THE ISLE OF MAN. TABLE OF DUTIES. A Table of the Duties of Customs payable on Goods, Wares, and Merchandize imported into the Isle of Man. ... £ S. d. COALS, from the United Kingdom CORN, viz., Foreign Corn, Grain, Meal, or Flour, may not be Free. 0 0 4 HEMP, the cwt. Hors, from the United Kingdom, the lb. IRON, from Foreign parts, for every 100%. value. Rum of the British Plantations, not exceeding the strength SUGAR, Muscovado, the cwt.. TEA, viz. Bohea, the lb... Green, the lb.. TOBACCO, the lb..... WINE, viz. French, the tun of 252 gallons . any other sort, the tun of 252 gallons Wood, from Foreign parts, viz. Deal Boards, for every 100%. value Goods, Wares, and Merchandize, imported from the United Wares, and Merchandize, imported from the United Goods, Wares, and Merchandize, imported from any * See page 164. EXEMPTIONS FROM DUTY. Flax, Flax Seed, Raw or Brown Linen Yarn, Wood Ashes, Weed Ashes, Flesh of all sorts; also Corn, Grain, or Meal of all sorts when importable; any of which Goods, Wares, or Merchandize, may be imported into the said Isle from any place in any Ship or Vessel. Any sort of White or Brown Linen Cloth, Hemp, Hemp Seed, Horses, Black Cattle, Sheep, all Utensils and Instruments fit and necessary to be employed in Manufactures, in Fisheries, or in Agriculture, Bricks, Tiles, all sorts of Young Trees, Sea Shells, Lime, Soapers' Waste, Packthread, small Cordage for Nets, Salt, Boards, Timber, Wood Hoops, being the growth, production, or manufacture of the United Kingdom, and imported from thence in British Ships. Iron in rods or bars, Cotton, Indigo, Naval Stores, and any sort of Wood commonly called Lumber, (viz. Deals of all sorts, Timber, Balks of all sizes, Barrel Boards, Clap Boards, Pipe Boards, or Pipe Hold, White Boards for Shoemakers, Broom and Cant Spars, Bow Staves, Capravan, Clap Holt, Ebony Wood, Headings for Pipes and for Hogsheads and for Barrels, Hoops for Coopers, Oars, Pipe and Hogshead Staves, Barrel Staves, Firkin Staves, Trunnels, Speckled Wood, Sweet Wood, small Spars, Oak Plank and Wainscot,) being of the growth, production, or manufacture of any British Colony or Plantation in America or the West Indies, and imported from the United Kingdom in British Ships.——— 3 and 4 Wm. IV. c. 60. § 2. No Goods shall be imported into, or exported from, the United Kingdom, from or to the Isle of Man, except in British Ships, on forfeiture of the Goods and Ship, and 1007. by the Master thereof.-3 and 4 Wm. IV. c. 54. § 6, 7, and 22. British Ships only to be employed in Trade to or from the United Kingdom. British Goods Goods cannot be entered in the Isle of Man, as being the growth, produce, or manufacture of the United Kingdom, or as being imported from thence, unless they appear upon the Cockets to have been duly cleared at some Port in the United Kingdom, to be exported to the said Isle.-3 and 4 Wm. IV. c. 60. § 3. to appear upon the Cockets. The following Goods may not be imported into the Isle of Man, nor exported from any place to be carried to the Isle of Man, without the license of the Commissioners of Customs first License Goods. obtained; nor in greater quantities in any one year, than specified in the Schedule; and such goods shall not be so exported or imported, except from the places set forth in the Schedule, and according to the rules subjoined.—§ 4. WINE. BRANDY (Foreign). GENEVA (Foreign). Schedule of License Goods. .110 tuns. .10,000 gallons. .10,000 gallons. To be Imported from the United Kingdom, or from any place from which the same might be imported into the United Kingdom for consumption therein. RUM, of the British Plantations.... BOHEA TEA. GREEN TEA.. To be Imported from Great Britain. *COFFEE (unless the home consumption duties in the United Kingdom shall have been then paid thereon) .60,000 gallons. .70,000 lbs. 5,000 lbs. TOBACCO.. 8,000 lbs. 60,000 lbs. And such additional quantities of any such Goods as the Commis sioners of His Majesty's Treasury shall, from time to time, under special circumstances of necessity, direct from such ports respectively. Wine. Subject to the following rules, viz. All such goods to be imported into the Port of Douglas, by His MaPort of importation jesty's subjects, and in British vessels of not less burand tonnage of Ship. then than 50 tons. Tobacco to be shipped only in Ports Tobacco. in England, where Tobacco is allowed to be imported nd warehoused without payment of duty. Wine to be imported only in casks or packages, containing not less than a hogshead each, or in cases of not less than three dozen reputed quart bottles, or six dozen reputed pint bottles each. Brandy and Geneva to be imStrength and quan- ported only in casks containing 100 gallons each, at tity of Spirits. least, and not of a greater strength than that of one to nine over hydrometer proof. Such goods may be exported from the Goods exported from ware- bonded warehouses in Great Britain, without house, or if duty paid. payment of duty; but if duty paid, a full drawback of such duties will be allowed on the exportation. And the same Sugar Bounty. bounty will be allowed on the Refined Sugar exported from Liverpool, as would be allowable on exportation to Foreign parts. No drawback or bounty to be allowed, nor export bond Certificate of cancelled, until a certificate of landing be produced from Landing. the Collector and Comptroller of the Customs at the Port of Douglas. The species and quantities of such goods as may be laden Goods laden in at any Foreign port, with the marks, numbers, and denoForeign ports.minations of the packages, must be indorsed on the license, and signed by the British Consul, or (if no Consul) by two known British * A drawback of 4d. per lb. will be allowed on British Plantation Coffee Roasted, which may in future be exported to the Isle of Man.-Treas. Order, 25 May, 1827. See further in page 150. + See List of Ports in pages 116 and 187. See page 168. |