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TABLE OF DUTIES, (3 and 4 Wm. IV. c. 59.) continued.

Clocks and Watches, Leather Manufactures, Linen, Musical
Instruments, Wires of all sorts, Books and Papers,
Silk manufactures, for every 100% of the value
Glass Manufactures, Soap, Refined Sugar, Sugar Candy,Tobac-
co manufactured, Cotton Manufactures, for every 1007.
of the value.
Alabaster, Anchovies, Argol, Aniseed, Amber, Almonds, Brim-
stone, Botargo, Box-Wood, Currants, Capers, Casca-
soo, Cummin-Seed, Coral, Cork, Cinnabar, Dates,
Essence of Bergamot, of Lemon, of Roses, of Citron,
of Oranges, of Lavender, of Rosemary, Emery-Stone;
Fruit, preserved in Sugar or Brandy, Figs, Honey, Iron
in Bars unwrought, and Pig Iron, Juniper Berries,
Incense of Frankincense, Lava, and Malta-Stone for
building, Lentils, Marble, rough and worked, Mosaic
Work, Medals, Musk, Maccaroni, Nuts of all kinds,
Oil of Olives, Oil of Almonds, Orris Root, Ostrich
Feathers, Ochres, Orange buds and peel, Olives,
Pitch, Pickles in jars and bottles, Paintings, Poz-
zolana, Pumice-Stone, Punk, Parmesan Cheese,
Pickles, Prints, Pearls, Precious Stones (except
Diamonds), Quicksilver, Raisins, Sausages, Sponges,
Tar, Turpentine, Vermilion, Vermicelli, Whetstones,
for every 100%. of the value....

Goods, Wares, and Merchandize, not otherwise charged with
duty, and not herein declared to be free of duty, for
every 100%. of the value...

Coin, Bullion, and Diamonds, Horses, Mules, Asses, NeatCattle, and all other Live Stock, Tallow and Raw Hides, Rice, Corn and Grain unground, Biscuit or Bread, Meal or Flour (except Wheat Flour), Fresh Meat, Fresh Fish, Carriages of Travellers; Wheat Flour*, Beef and Pork*, Hams* and Bacon*, Wood* and Lumber*; Wood and Lumber, imported into New Brunswick, Nova Scotia, or Prince Edward's Island; Hay and Straw, Fruit and Vegetables, fresh, Salt, Cotton Wool, Goods, the Produce of places within the limits of the East India Company's Charter, imported from those places, or from the United Kingdom, or from some place in the British Dominions; Herrings taken and cured by the inhabitants of the Isle of Man,and imported from thence ; Lumber, the produce of and imported from any British possession on the West Coast of Africa; any sort

* Imported into Canada.

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TABLE OF DUTIES, (3 and 4 Wm. IV. c. 59.) continued

Duty.

of Craft, Food, and Victuals (except Spirits), and any sort of Clothing, and Implements and Materials fit and necessary for the British Fisheries in America, imported into the place at or from whence such Fishery is carried on; Drugs, Gums or Resins, Dyewood and Hard-wood, Cabinetmakers' Wood, Tortoiseshell, Hemp, Flax, and Tow, Seeds, Wheat Flour, Fruits, Pickles, Woods of all sorts, Oakum, Pitch, Tar, Turpentine, Ochres, Brimstone, Sulphur, Vegetable Oils, Burr Stones, Dog Stones, Hops, Cork, Sago, Tapioca, Sponge, Sausages, Cheese, Cider, Wax, Spices, Tallow, imported direct from the warehouse in the United Kingdom; all Goods imported from the United Kingdom, after having there paid the duties of consumption, and being exported from thence without drawback... Free And if any of the Goods before-mentioned shall be imported through the United Kingdom (having been ware- housed therein, and exported from the Warehouse or the duties thereon, if then paid, having been drawn back), one tenth part of the duties herein im- · posed, shall be remitted in respect of such Goods*. But no exemption from duty in any of the British Possessions abroad, contained in any Act of Parliament, does or shall extend to any duty not imposed by Act of Parliament, unless and so far only as any other duty is or shall be expressly mentioned in such exemption.-3 & 4 Wm. IV. c. 59. §.9 & 57. No greater proportion of the duties imposed by this Act shall be charged on any article which is subject also to duty under any Act passed prior to the 18 Geo. III. c. 12; or under any Colonial Law, than the amount, if any, by which the duty charged by this Act shall exceed such other duty.-3 and 4 Wm. IV. c. 59. § 11.

Abatement and remission of duties in

certain cases.

Articles subject to duty under Colonial Laws.

Goods not

stated in cer

No goods shall be stated in the Certificate of clearance of any ship from any British Possession in America, to be the produce of such Possessions, unless such Goods shall have been tificate to be expressly stated so to be in the Entry Outwards of the same; and that all Goods not expressly stated in such Certificate of Clearance to be the produce of the British Possessions in America, shall, at the place of importation in any other such Possessions, or in the United Kingdom, be deemed to be of foreign production.-3 and 4 Wm. IV. c. 59. § 18.

British, to be deemed Fo

reign.

In any case in which proceedings shall have been, or shall hereafter

• A similar abatement or remission, as the case may be, shall be made in respect of the duties imposed by an Order in Council, in respect of all Goods imported into the colony of the Cape of Good Hope.-See page 218.

Security to abide an Appeal from De

cree of ViceAdmiralty Court.

be instituted in any Court of Vice-Admiralty, or other competent Court in any of His Majesty's possessions abroad, against any Ship, Vessel, Boat, Goods, or Effects, for the recovery of any penalty or forfeiture under any Act for the prevention of smuggling, or relating to the revenue of customs, or to the trade or navigation of the United Kingdom, or of any of His Majesty's possessions abroad; the execution of any sentence or decree restoring such Ship, Vessel, Boat, Goods, or Effects, to the claimant thereof, which shall be pronounced by the said Vice-Admiralty Court in which such proceedings shall have been had, shall not be suspended by reason of any appeal which shall be prayed and allowed from such sentence, provided that the party or parties appellate shall give such sufficient security, to be approved of by the Court, to render and deliver the Ship, Vessel, Boat, Goods, or Effects, concerning which such sentence or decree shall be pronounced, or the full value thereof, to be ascertained either by agreement between the parties, or in case the said parties cannot agree, then by appraisement under the authority of the said Court, to the appellant or appellants, in case the sentence or decree so appealed from shall be reversed, and such Ship, Vessel, Boat, Goods, or Effects be ultimately condemned.-3 & 4 Wm. 1V., c. 59. § 78, If any person shall, in any of His Majesty's possessions abroad, counterfeit or falsify, or wilfully use when counterfeited or falsified, any entry, warrant, cocket, transire, or other document for the unlading, lading, entering, reporting, or clearing any Ship or Vessel, or for the landing, shipping, or removing of any Goods, Stores, Baggage, or Article whatever, or shall by any false statement procure any writing or document to be made for any such purposes, or shall falsely make any oath or affirmation required by any Act for regulating the trade of the British possessions abroad, or shall forge or counterfeit a certificate of the said oath or affirmation, or shall publish such certificate knowing the same to be so forged or counterfeited, every person so offending shall, for every such offence, forfeit the sum of two hundred pounds; and such penalty shall and may be prosecuted, sued for, and recovered in like manner and by such ways and means as any penalty may be prosecuted, sued for, and recovered under the provisions and directions of the said last-mentioned Act.-§ 92.

Penalty for using Forged Documents.

Kingdom

Goods from United or any other British Possession to appear on cocket, and cocket, &c.;—nor

No goods shall be imported into any British Possession, as from the United Kingdom or from any other British Possession (if any advantage attach to such distinction), unless they appear upon the cockets, &c. to have been duly cleared outwards from the United Kingdom, or such other British Possession, nor unless the ground of advantage claimed be stated in the shall any Goods upon importation into any of the British Possessions in America, be deemed to be of the Growth, Produce, or Manufacture of the United Kingdom, or of any British Possession in America, unless imported from the United Kingdom, or from some British Possession in America. 3 and 4 Wm. IV. c. 59. § 26 and 27.

Goods not imported Kingdom, or some other British Possession, not to be deemed the produce.

direct from United

Africa.

Trade with the United Kingdom to be in British Ships, as well as between British Possessions.

into any British Foreign ships may

trade on certain conditions.

The several prohibitions and restrictions imposed on the importations Sierra Leone and of goods into the British possessions in America, and his Majesty's setthe island of Mauritius, (and as relate to the entry of tlements on the western coast of vessels and goods inwards and outwards in those possessions, and the islana foresaid, and to the prevention of smuggling there), are extended and made applicable to his Majesty's settlements at Sierra Leone, and all other his Majesty's settlements on the western coast of Africa.-Order in Council, 12 Oct. 1829. No Goods shall be exported from the United Kingdom to any British possession in Asia, Africa, or America, except in British Ships, nor shall any Goods be carried from any British possession in Asia, Africa, or America, to any other of such possessions, nor from one part of any such possessions to another part of the same, except in British ships; nor shall Goods be imported possession in Asia, Africa, or America, in any foreign ships, unless they be ships of the country of which the Goods are the produce, and from which they are imported, on forfeiture of the Goods and Ships, and 1007. by the master thereof.-3 and 4 Wm. IV., c. 54. § 7, 10, 11, & 22. No British merchant ship or vessel shall sail from any place in the Island of Jamaica, to any place in the Island of St. Domingo, nor from any place in the Island of St. Domingo to any place in the Island of Jamaica, under the penalty of the forfeiture of such Ship or Vessel, Cargo; and no foreign Ship or Vessel which shall have come from, or shall in the course of her voyage have touched at, any such place in the Island of St. Domingo, shall come into any port or harbour in the Island of Jamaica; and if any such Ship or Vessel, having come into any such port or harbour, shall continue there for forty-eight hours after notice shall have Officers of the Customs to depart therefrom, such Ship or Vessel shall be forfeited; and if any person shall be landed in the Island of Jamaica, from on board any Ship or Vessel which shall have come from, or touched at, the Island of St. Domingo, except in case of urgent necessity, or unless license shall have been given by the Governor of Jamaica to land such person, such Ship shall be forfeited, together with her Cargo.-3 and 4 Wm. IV. c. 59. § 55.

British Ships not to

sail from Jamaica

to St. Domingo, and vice versâ.

together with her Foreign Ships coming from, or having touched at, St. Domingo, not to remain at Jamaica, after due notice given.

been given by the

Nor Passengers
larded therefrom,
except in case of
urgent necessity,
or by license of the

Governor.

If any Goods or Bail may be given for Goods or Ships

seized.

any Ship or Vessel shall be seized as forfeited under this Act, or any Act hereafter to be made, and detained in any of the British possessions in America, the Judge or Judges of any Court having jurisdiction to try and determine such seizures, with the consent of the Collector and Comptroller of the Customs, may order the delivery thereof on security by bond, with two sufficient sureties, to be first approved by such Colector and Comptroller, to answer double the value of the same in case of

condemnation; and such bond shall be taken to the use of His Majesty in the name of the Collector and Comptroller of the Customs, in whose custody the Goods or the Ship or Vessel may be lodged, and such bond shall be delivered to, and kept in, the joint custody of such Collector and his Comptroller; and in case the Goods or the Ship or Vessel shall be condemned, the value thereof shall be paid into the hands of such Collector, who shall thereupon, with the consent or privity of his Comptroller, cancel such bond.-3 and 4 Wm. IV. c. 59. § 65.

Goods seized for non-payment of

Duties, &c.-onus probandi to lie on owner or claimer.

If any Goods shall be seized for non-payment of duties, or any other cause of forfeiture, and any dispute shall arise whether the duties have been paid for the same, or the same have been lawfully imported, or lawfully laden or exported, the proof thereof shall lie on the owner or claimer of such Goods, and not on the officer who shall seize and stop the same.-3 and 4 Wm. IV. c. 59. § 67. All Goods imported into the United Kingdom by the Hudson's Bay Company from Fort St. George, or any other of their settleGoods imported by ments on the North West coast of America, are to be the Hudson's Bay admitted at the same rate of duty only, as is levied Company. upon Goods of a similar description imported from places in possession o His Majesty.-Treas. Order, 28 July, 1825.

e

CAPE OF GOOD HOPE.

In all trade with the British Possessions in America, Hope, and the Territories and Dependencies thereof, shall be deemed to be within the limits of the East India Company's Charter.-3 & 4 Wm. IV. c. 59. § 50.

the Cape of Good

In trade with Ame

rica, how to be con sidered.

In virtue of the power vested in his Majesty by the Act 6 Geo. IV. c. 114. § 73, His Majesty, with the advice of His Privy Council, doth deem it expedient to make the several regulations hereinafter contained, touching the trade and commerce to and from His Majesty's colony of the Cape of Good Hope.

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