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COCOA NUTS.-See Nuts.

£ s. d.

COCULUS INDICUS, the lb.

COCUS WOOD, the Produce of, and imported from*, any B. P.,

the ton...

CODILLA of Flax, see Flax.-Hemp, see Hemp.
COFFEE, the lb*.....

the Produce of, and imported from, any B. P. in America,
the lb.*

026

0 3 0

013

006

the Produce of, and imported from, Sierra Leone, the lb.*
imported from any B. P. within the limits of the East
India Company's Charter, the lb.*...
imported from any other place within the limits of the

009

East India Company's Charter, the lb.*

0.0 9

010

Coffee imported from any place within the limits of the East India Company's Charter prior to the 5th of July, 1825, is to be charged with the same duty as if imported from a British possession within such limits.-Min. Com. Cus. 15 Dec. 1830.

As to Certificate necessary to be produced:-If entered as the produce of some British Possession in America, or the Island of Mauritius-See page 85.

No allowance of the duty on Coffee to be made on account of damage.—See page 82.

Coffee may be abandoned for duty-See Warehousing System.

For the allowance on Coffee, for natural waste.—See Warehousing System. Coffee removed in bond, to pay duty according to original landing weight.-See page 236.

A limited quantity of Coffee is only permitted annually to be exported from the bonded warehouses to the Isle of Man, and that only with the license of the Commissioners of Customs. But if duty paid, any quantity of British Plantation Coffee may be so exported without license, and a drawback of 4d. per lb. will be allowed thereont.-See Isle of Man, in Index.

In consequence of the reduction of duty on Coffee, permits for its removal are no longer required.-9 Geo. IV. c. 44.

COIN, Copper.-See Copper.

Foreign, of Gold or Silver.-See Bullion.

False money, or counterfeit sterling silver coin of the realm, or any money, purporting to be such, not being of the esta blished standard in weight or fineness, may not be imported into the United Kingdom, on forfeiture, nor may such be entered to be warehoused.-6 Geo. IV. c. 107, § 52 & 53.

COIR ROPES.-See Rope.

COKER Or Coco NUTS. See Nuts.

COLOCYNTH, the lb.

COLOGNE WATER.-See Water.

COLOPHONIA.-See Rosin.

0 0 2

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7 Geo. IV. c. 48, (6 July, 1826.)

0 2 0 10

018

This drawback extends also to Roasted Coffee of the British Plantations, exported to the Isle of Man.

+ 2 and 3 Wm. IV. c. 81. (4 Aug. 1832.)

COPPER, (not East India,) viz.:

Ore the cwt.

the produce of, and imported from, any British posses

sion in America, the ton t

old, fit only to be remanufactured‡, the cwt...

in Plates, and Copper Coin, the cwt.

unwrought, viz. in Bricks or Pigs, Rose Copper, and all
cast Copper, the cwt.

Part wrought, viz. Bars, Rods, or Ingots, hammered,
or raised, the cwt...

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Wire, not otherwise enumerated or described, the cwt. 2 10 0
Manufactures of, not otherwise enumerated or described,

and Copper Plates engraved, for every 1007. value... 30 0 0

COPPER, the produce of, and imported from§, any B. P. within

the limits of the East India Company's Charter, viz.

Ore, the cwt...

old, fit only to be remanufactured‡, the cwt..

in Plates, and Copper Coin, the cwt..

unwrought, viz. in Bricks or Pigs, Rose Copper, and all
cast Copper, the cwt..

Part wrought, viz. Bars, Rods, or Ingots, hammered or
raised, the cwt.

Manufactures of, not otherwise enumerated or described,

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and Copper Plates engraved, for every 1007. value... 30 0 0 Old Copper Sheathing and old Copper Utensils returned to this Kingdom from the British Plantations, and also old Copper stripped off vessels in ports in the United Kingdom, may be admitted to entry, duty free, under the following regulations and conditions, viz.:

1st. Old Copper Sheathing stripped off a British vessel in a

Port in a British Possession, and brought in such vessel,
upon the Master of the vessel making proof to the fact that
the Copper had been stripped off in a British Port abroad.
2d. Old Copper Sheathing of British ships stripped off in
Ports in the British Possessions, but not brought in such
ships; upon the production of certificates from the prin-
cipal Officers of this Revenue in the said Possessions, that
such Copper had been stripped off such vessels in their
Ports.

3d. Old Copper Sheathing stripped off any ship in Ports in the
United Kingdom, upon the fact being certified by the
landing Waiter superintending the process.

In all three cases, the old Copper to be delivered only to
the Copper-smith, who may re-copper the vessel from which
the Copper was stripped, he making proof to that fact, and
4th. That old worn-out British Copper Utensils be in all cases
delivered when brought from British Possessions abroad
in British ships, upon the Consignee submitting proof
that they had been used on a particular estate, and are
consigned to him on account of the owner of that estate,
and that he (the Consignee) verily believes them to have
been of British manufacture.-Min. Com. Cus. 17 Dec. 1828.

• Copper Ore may be taken out of bond, to be smelted.-See Warehousing System. + 2 & 3 Wm. IV., c. 84. (4 Aug. 1832.)

See note at the end of COPPER.

§ 7 Geo. IV. c. 48. (6 July, 1826)

COPPER, continued.

The above indulgence is extended to British vessels, fromn which the copper may have been stripped in a foreign port, provided they come to this country to be re-coppered, and bring the old copper with them.-Treas. Letter, 24 July, 1829. It is also further extended to such old utensils as are manufactured from copper and pewter, of which those returned from the West Indies are usu ally composed.-Min. Com. Cus., 19 Aug.. 1832. COPPERAS, viz. Blue, the cwt...

Green, the cwt....

White, the cwt..

CORAL, viz. Beads, the lb. in Fragments, the lb..

Whole, polished, the lb..

.....

unpolished, the lb.

of British fishing or taking, the lb..

CORDAGE, tarred or uutarred, (standing or running rigging in
use excepted,) the cwt...

in use of any British ship, and being fit and necessary
for such ship

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if otherwise disposed of, for every 100%. value*. 20 0 0 CORDIALS and CORDIAL WATERS.-See Spirits.

CORK, the cwt...

Cork, 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 the goods are the produce, or in ships of the country from which the goods are imported, on forfeiture of the goods, and 1007. by the Master of the vessel. -6 Geo. IV. c. 109; 7 & 8 Geo. IV. c. 56.

CORKS, ready made, the lb.

080

070

CORN.-Duties on Corn, Grain, Meal, and Flour, according to the weekly average Price of British Corn published as required by the 9 Geo. IV. C. 60.

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Under 62s. and not under 61s. the quarter...

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And in respect of each integral shilling, or any part of each in-
tegral shilling, by which such price shall be under 61s. such
Duty shall be increased by 1s.

⚫ 9 Geo. 1V. c. 76. (11 Aug. 1828.)

0 10 8 068 028

0 1 0 158

CORN, continued.

BARLEY:-33s. and under 34s. the quarter..

And in respect of every integral shilling, by which such price
shall be above 33s. such Duty shall be decreased by ls. 6d. until
such Price shall be 41s.

at or above 41s. the quarter....

Under 33s. and not under 32s. the quarter...

And in respect of each integral shilling, or any part of each
integral shilling, by which such Price shall be under 32s. such
Duty shall be increased by 1s. 6d.

OATS:-25s. and under 26s. the quarter.....

And in respect of every integral shilling by which such Price
shall be above 25s. such Duty shall be decreased by ls. 6d. until|
such Price shall be 31s.

At or above 31s. the quarter..

Under 25s. and not under 24s. the quarter

And in respect of each integral shilling, or any part of each
integral shilling, by which such price shall be under 24s. such
Duty shall be increased by 1s. 6d.

RYE, PEAS, and BEANS :-36s. and under 37s. the quarter

And in respect of every integral shilling, by which such Price
shall be above 36s. such Duty shall be decreased by ls. 6d. until
such Price shall be 46s.

At or above 46s. the quarter

Under 36s. and not under 35s.

...

And in respect of each integral shilling, or any part of each
integral shilling, by which such Price shall be under 35s. such
Duty shall be increased 1s. 6d.

WHEAT, MEAL, and FLOUR:-For every barrel, being 196 lbs. a Duty
equal in amount to the Duty payable on 384 Gallons of Wheat.
OATMEAL:-For every quantity of 1814 lbs. a Duty equal in amount to
the Duty payable on a quarter of Oats.

MAIZE OF INDIAN CORN, BUCK WHEAT, BEER OF BIGG:-For every
quarter, a Duty equal in amount to the Duty payable on a quarter
of Barley.

The Produce of, and imported from, any British Pos-
session in North America or elsewhere out of Eu-
rope, viz.

WHEAT: (Until the Price of British Wheat be 67s. the Quar-
ter) the Quarter

At or above 67s. the Quarter.

BARLEY: (Until the price of British Barley be 34s. the

Quarter) the Quarter....

At or above 34s. the Quarter...

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OATS: (Until the price of British Oats be 25s. the Quarter)'

the Quarter..

At or above 25s. the Quarter..

RYE, PEAS, or BEANS: (Until the price of British Rye,

Peas, or Beans shall be 41s.) the Quarter..

At or above 41s. the Quarter.

WHEAT-MEAL and FLOUR, for every Barrel, being 196 lbs. a
Duty equal in Amount to the Duty payable on 381
Gallons of Wheat.

OATMEAL: for every Quantity of 1811 lbs. a Duty equal in
Amount to the Duty payable on a Quarter of Oats.
MAIZE OF INDIAN CORN, BUCK WHEAT, BEER, or BIGG: for
every Quarter, a Duty equal in Amount to the Duty
payable on a Quarter of Barley.

20

66

0 6

0 3 0 006

CORN, continued.

BRAN-Bran is to pay the same duty as "Wheat Flour;" on applica tion of W. Lock, jun. of Weymouth, dated 10 June, 1830.— Com. Order, 22 June, 1830*.

Restrictions on importation of Malt, and Ground Corn.

It shall not be lawful to import, from parts beyond the seas, into the United Kingdom, for consumption therein, any Malt, or to import for consumption into Great Britain, any Corn ground, except Wheat Meal, Wheat Flour, and Oat Meal; or to import for consumption any Ground Corn into Ireland, under penalty of forfeiture.-9 Geo. IV. c. 60. But such Corn may, notwithstanding, be imported and warehoused, under the 6 Geo. IV. c. 112, or any act in force for the time being, made for the warehousing of goods; as well as Corn, Grain, Meal, or Flour, of any other description.-9 Geo. IV. c. 76, § 15.

In what Ships European Corn can

only be imported.

tion of Corn.

Corn or Grain, 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 such Corn or Grain is the produce, or in Ships of the country from which such Corn or Grain is imported, on forfeiture of the same, and 1007. by the Master of the Ship.-6 Geo.IV.c.109. Corn, Grain, Meal, Flour, and Malt, when exported, may not be reimported into the United Kingdom, for Home use, upon Re-importa the ground that the same had been legally exported from thence; but such goods shall be deemed to be Foreign goods, (whether originally so or not,) and as imported for the first time into the United Kingdom.-6 Geo. IV. c. 107. Bonded Corn may be exported in the regular Traders sailing between Plymouth and the Islands of Guernsey and Jersey, and in any regular Traders between the Ports of the United Kingdom and those Islands respectively, not being of less burden than 40 tons.-Treas. Order, 27th September, 1831. As it appears that the Imperial Standard Measure is about one peck or sixteen pints in the quarter, strike measure, more than the Winchester measure;-the officers are directed, in converting any quantity of Corn, Seeds, &c., ascertained by the Winchester Measure, into the Imperial Standard, to deduct the full proportion of one peck from the quarter Winchester Measure.-Min. Com. Cus.. 11th March, 1826. Corn imported in a heated or damaged state may be kilnCorn heated. dried before being warehoused for the purpose of exportation.-Treas. Order, 13, and Min. Com. Cus. 15 March, 1819.

Export of Corn to Guernsey and Jersey.

Difference between the Winchester and Imperial Measure.

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COTTON, viz. Manufactures of, for every 100%. value.... 10 0 0

.......

• See another Order (on a reference from Liverpool) under the head of Bran, in page 105.

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