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DERELICT, Continued.

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@goods, and shall be liable to and charged with duty accordingly. And if any such goods be such as are Dentitled to an allowance for damage, such allowance Ushall be made under such regulations and conditions. as the Commissioners of Customs shall, from time to time, think fit to direct.-3 and 4 William IV. c. 52. § 50. See also Note under Ships, page 88. Foreign Goods saved from wrecked vessels and landed, may be shipped in a coasting vessel from the port at which they had been so landed to the port of original destination, a proper account being taken and forwarded in the usual manner, although such vessel may have other goods on board.-Min. Com. Cus. 4 Feb.1834. DIAGRYDIUM-See Scammony. DIAMONDS..

Diamonds may be imported into the United Kingdom, and landed without report, entry, or warrant.-3 and 4 Wm. IV. c. 52.2..

DIAPER Tabling, Towelling, or Napkining.-See Linen.

DICE, the pair

DIMITY. See Cotton Manufactures.

Down, the lb.

....

DRAWINGS.-See Prints.

DRUGS, on which specific duties are payable according to the quantity. See the several Articles in Alphabetical

course.

not particularly charged, the cwt...

No abatement for damage to be made on Drugs of a certain description. See p. 25.

DUCK.-See Sail Cloth, in Linen.

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EARTHENWARE, not otherwise enumerated or described, for every 1007. value

EAST INDIA GOODS, of places within the limits of the East India Company's Charter, may not be imported into the United Kingdom, except into such ports as shall be approved of by the Lords of the Treasury, and declared by Order in Council to be fit and proper for such importation, on forfeiture thereof.3 and 4 Wm. IV. c. 52. § 58.

The Ports already approved for this purpose, are London, Liverpool, Bristol, Hull, Whitehaven *, and Newcastle-uponTyne;-Greenock, Leith, and Port-Glasgow ;-Dublin, Belfast, Waterford *, and Cork. Order in Council, 30th Jan. 1826, and 17th Sept. 1834, and Min. Com. Cus 22nd September, 1835. d38 417 East India Goods may be removed by land-carriage from the Warehouses in London to Southampton, for the purposes of Exportation to Guernsey and Jersey, as also to Havre.-Treas.

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Whitehaven and Waterford are not at present to be deemed fit and proper for the importation of Tea.Min. Com. Cus. 22nd September, 1835. VIN

Although Diamonds are free, if mounted, the mounting or setting will be liable to duty Treas. Order, 19 April, 1817, ona bak yubi hur trav

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Order, 31st August, 1826, and Min. Com: Cus. 20th September,
1834. And such East India Goods as pay a rated duty, may be
removed in bond (from any place privileged to trade with India), |
to the Port of Londonderry.-Treas. Order, and Min. Com. Cus.
10th March, 1826.

See further, Note respecting East India Goods, in page 198.
EAU DE COLOGNE See Water.

EBONY of all sorts, the ton

the Produce of, and imported from any B. P. the ton.. EELS, the Ship's lading. (See Fish)

EGGS, the 120

EMBROIDERY and Needle Work, for every 1007. value
EMERALDS.See Jewels.

EMERY STONES.-See Stones.

£ 8. d.

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not otherwise enumerated or described, the lb..

ETHER, imported from Guernsey, Jersey, Alderney, Sark, or
Man, is to pay 18s. 9d. per gallon, (being equivalent
to the Excise duty on two and one-half gallons of
British proof spirit, the estimated quantity requisite
for the manufacture of one gallon of Ether).-Min.
Com. Cus. 8 May, 1830.

EUPHORBIUM, the cwt.
EXTRACT, or Preparation of, Cardamoms, Coculus Indicus,
Grains of Paradise, and Guinea Grains, Liquorice, or
Nux Vomica, for every 1007. value

of Quassia, for every 1007. value..

of Opium, Guinea Pepper, and Vitriol, for every 100%.
value...

of any article, not being particularly enumerated or
described, nor otherwise charged with duty, for every
1007. value

of Peruvian or Jesuit's Bark, or of Radix Rhataniæ,
the lb.....

or, and in lieu of any of the above duties, at the option
of the importer, the lb..

FEATHERS, for beds, whether in beds or not, the cwt.
Ostrich, dressed, the lb..

undressed, the lb.

not otherwise enumerated or described, viz. dressed, for
every 100%. value

.....

undressed, for every 1007. value

FIGs, the cwt.*.

The duty on Figs, deposited in warehouses of special security, when taken out of the warehouse for home use, shall be charged

4 & 5 Wm. IV. c. 89. (15 Ang. 1834.)

0 6 0

175

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FIGS, Continued.

on the weight actually delivered. See p. 185. And an allow
ance will be made, until further directions, for deficiencies on
Figs entered for home consumption from the legal quays.-Min.
Com. Cus., 12th Sept. 1831.-No allowance of the duty on Figs
to be made on account of damage.-See p. 25.

Figs, the produce of Europe, may not be imported into the
United Kingdom, to be used therein, except in British Ships, or
in Ships of the country of which they are the produce, or in
Ships of the country from which they are imported, on forfeit-
ure of the goods, and 1007. by the Master of the Ship.-
3 & 4 Wm. IV. c. 54, § 2 & 22.
FILTERING STONES.-See Stones.
FIREWOOD-See Wood.

FISH*, viz. Eelst, the Ship's lading

Fresh Fisht, British taken, and imported in Brit.Vessels
Fish of Foreign taking or curing, or in Foreign Vessels
(except Turbots and Lobsters, Stock Fish, Live Eels,
Anchovies, Sturgeon, Botargo, and Caviare), may not
be imported into the United Kingdom, on forfeiture
thereof,-3 and 4 Wm. IV. c. 52. § 58.

Fish of British taking and curing, imported in British

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Shipst..

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Free.

Free.

016

050

Sturgeon, the keg containing not more than 5 gallons.. 0 9 0

Turbotst

FISHING NETS, old.-See Rags.

FLANNEL See Woollen Manufactures.

FLASKS.See Bottles.

FLAX, and Tow or Codilla, of Hemp or Flax, whether dressed or undressed, the cwt...

Free.

Flax, the produce or manufacture of Europe, may not be im-
ported into the United Kingdom, to be used therein, except in
British Ships, or in Ships of the country of which it is the pro-
duce, or in Ships of the country from which it is imported, on
forfeiture of the goods, and 1001. by the Master of the Ship.-
3 and 4 Wm. IV. c. 54. § 2 and 22.

FLINT STONES, for Potters.-See Stones.
FLOCKS, the cwt....

0 0

0.19 0

Dried and Salted Fish (except Stock Fish) may not be entered to be warehoused. See Warehousing System.

Fresh Fish of every kind, of British taking, and imported in British Ships; and fresh Lobsters and Turbots, however taken, or in whatever Ship imported; and cured Fish of every kind, of British taking and curing, imported in British Ships, shall be imported free of all Duties, and shall not be deemed to be in-. cluded in any charge of Duty imposed by any Act hereafter to be made on the Importation of Goods generally: Provided always, That before any cured Fish shall be entered free of duty, as being of such taking and euring, the Master of the Ship importing the same shall make and subscribe a Declaration before the Col lector or Comptroller, that such Fish was actually caught and taken in British Ships, and cured by the crews of such Ships, or by His Majesty's subjects. 3 & 4 William IV. c. 52. § 44.-See form of Declaration, in page 38. It has been decided, that fish caught by the natives of India, under British Dominion, is entitled to admission duty free.- Min. Com. Cus. 287 Greenock,X

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FLOWERS, Artificial, not made of silk, for every 100% value.. 25

of Silk.-See Silk Manufactures.

FOSSILS, not otherwise enumerated or described, for every

1002. value.....

Specimens of.-See Spécimens.

FRAMES for Pictures, Prints, or Drawings, for every 1007.

value......

FRANKINCENSE.-See Olibanum..

FRESCO PAINTINGS, taken off Walls of Buildings and preserved upon Canvass, are to be classed as Water Coloured Drawings, and to be charged with duty as such. Treas. Order, 8th Aug. 1825.-See Prints.

20 0 0

20 0 0

FRUIT, raw, not otherwise enumerated, for every 100%. value. 5 0 0

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GERMAN SILVER-Metal in bars, termed "German Silver,"

is to be taken at 20 per cent. ad valorem.-Min.
Com. Cus. 3 Jan. 1832.

GINGER, the cwt.

30 0 0

040

2 13 0

preserved, the lb...

0 1

the produce of, and imported from, any British Posses

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GLASS, viz. bottles.-See Bottles.

Crown Glass, or any kind of Window Glass, not being
Plate, or German Sheet Glass, the cwt...

German Sheet Glass, the cwt...

1974711

Plate Glass, superficial measure, viz. not containing to

Jars.-See Bottles.

more than 9 square feet, the square foot

....

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containing more than 9 square feet and not more o

than 14 square feet, the square foot...
..containing more than 14 and not more than 36
square feet, the square foot..

...containing more than 36 sq. feet, the sq. foot.

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GLASS, Continued.
Manufactures of, not otherwise enumerated or described,
and old broken Glass fit only to be remanufactured,
for every 1000 values

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and further, the cwt...ME.UKTEAU 4 0-0

Paintings on Glass. See Paintings.

Glass in the dressing or medicine cases of travellers ar-
riving from abroad.-See Page 32.

GLOVES (of Leather), viz., Habit Gloves, the dozen pair
Men's Gloves, ditto...

Women's Gloves or Mitts, ditto

Leather Gloves must be imported in packages, each of which shall contain 100 doz. pairs of such gloves at least; and in ships! of 70 tons burthen or upwards, under penalty of forfeiture,3 and 4 Wm. IV. c. 52. § 58.*

Woollen and Linen Gloves are to be admitted to entry at the ad valorem duties chargeable on cotton, woollen, and linen manufactures respectively.-Treas. Order, 3 Dec. 1830.

GLUE or Gelatine, the cwt.

Clippings, or Waste of any kind, fit only for making
Glue, for every 1007. value..

GOLD COIN.-See Bullion.

GOODS from CHINA.-See China, under letter C. in this Table. from places within the limits of the East India Company's Charter.-See East India Goods, under letter E. in this table.

GRAIN.

See Corn.

GRAINS, viz., Guinea Grains, the lb.....

Extract or Preparation of.-See Grains, in ***Extract.

No abatement of the duty on Guinea Grains to be made on account of damage. See p. 25.

of Paradise, the lb...

..... Extract or Preparation of.-See Grains, in
Extract.

GRANILLA, the lb..

GRAPES, for every 100%. value+

Pressed Grapes are liable to an ad valorem duty of 20 } f per cent.-Privy Council Office, 10 Feb. 1835. For Rape of Grapes, see page 85.

GREASE, the cwt......

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The packages containing this article are to be carefully exa mined, and should it not appear to be the fat of animals, but deteriorated butter, it must not be delivered out of the custody of the officers as grease, until a sufficient quantity of tar, or other ingredient be mixed therewith, at the expense of the importer, so as to render it unsaleable as butter; and should the officers be doubtful whether the article is damaged butter or otherwise, they may cause the same to be viewed by some respectable person in the trade; and, prior to delivery, submit his opinion for the directions of the Commissioners of Customs.Treas. Order, 22 Sep. 1821.

2

1997

Horse-grease is to pay the same duty as Palm and Cocoa
Nut Oils."Privy Council Office, Dec. 12. 1832. S

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* See passengers' baggage, page 32. † 4 & 5 Wm. IV. c. 89. (15 Aug. 1834

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