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MERCURY, prepared, for every 100%. value.

METAL, viz., Bell Metal, the cwt.

Leaf Metal, (except Leaf Gold) the packet containing
250 leaves*,

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MINERAL WATER.-See Water.

MINERALS, not otherwise enumerated or described, for every

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Specimens of.-See Specimens.

MIRRORS. Toy and other Mirrors, not exceeding six inches square if angular, and six inches in diameter if circular, are in future to be entered at the ad valorem duty of 20 per cent., and if exceeding such dimensions, at the duty payable on Plate Glass.-Min. Com. Cus. 7 June, 1832,

MODELS of Cork or Wood, for every 100% value

MOLASSES. See Melasses.

MORELS, the lb.

MOSAIC WORK.-See Stone, Sculptured.

Moss, viz., Lichen Islandicus, the lb. +

Rock, for Dyers' use, the ton t

not otherwise charged for every 1007. value t

MOTHER OF PEARL SHELLS, for every 100%. value
MULES, each....

MUM, the Barrel containing 32 gallons

MUSICAL INSTRUMENTS, for every 100%. value

Musk, the oz. t

MUTTON. Mutton or Lamb may not be imported into the United Kingdom, on forfeiture of the same, except Mutton and Lamb, the produce of, and imported from the Isle of Man.-6 Geo. IV., c. 107.-7 & 8 Geo. IV., c. 56.

MYRRH, the cwt. †

NAPKINING.-See Linen.

NARDUS CELTICA, the cwt.

Indica, the lb.

NATRON.-See Alkali.

NAVAL STORES, purporting to have been sold abroad, which may be
imported into this country unaccompanied by a Certificate
signed by the Commissioner or Chief Officer of the Dock Yard,
containing a full description of such Stores, are not to be de-
livered.-Min. Com. Cus., 10 Jan. 1829.

NEEDLEWORK, for every 1007. value...
NET OF TULLE.-See Lace, in Silk.

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30 0 0

050

+ 2 and 3 Wm. IV., c. 84. (4 Aug. 1832.)

NETS, viz., Old Fishing Nets, fit only for making Paper and
Pasteboard, the ton

9 Geo. IV., c. 76. (11 Aug. 1828.)

NEWSPAPERS. Foreign Newspapers imported into the United Kingdom, as regular consignments, whether bound or unbound; and Foreign Newspapers brought in the baggage of passengers, if bound, are to be charged with duty as an unenumerated manufactured article; but Foreign Newspapers brought in the baggage of passengers, unbound, are to be admitted to entry without payment of duty.-Min. Com. Cus., 9 April, 1829. NICARAGUA WOOD, the tou*

NITRE, viz., Cubic Nitre, the cwt.

Sweet Spirits of, the produce of Guernsey, Jersey, Alderny, Sark, or Man, will be liable to a duty of 11s. 3d. per gall., being equivalent to the Excise duty on one and half gallons of British proof spirit, the estimated quantity requisite for the manufacture of one gallon of" Sweet Spirits of Nitre."-Min. Com. Cus., 15 June, 1830. On the application of Price and Gifford, 22 March, 1830. NUTMEGS, the Ib.....

imported from any B. P. within the limits of the East
India Company's Charter, the lb.‡.

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the produce of, and imported from any other B. P., the lb. 0 2 6 NUTS, viz.,

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Nuts or Seeds, imported from any B. P. the cwt

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any B. P., the lb.

As to certificate necessary to be produced for Cocoa Nuts entered as being the produce of a B. P., see p. 85.

In consequence of the reduction of duty on Cocoa, permits for

its removal are no longer required.-9 Geo. IV. c. 44.

Coker or Coco Nuts, the Produce of any B. P. the 120
Nuts

Chesnuts, the bushel

.....

Pistachio Nuts, the cwt.*.

* 2 and 3 Wm. IV. c. 84. (4 Aug. 1832.)

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+ See "Spices,"

000

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

This is an implied, rather than a positive duty. The Act 6 Geo. IV. c. 111, levied a duty of 4d. per lb. on this article, which was reduced, by Treasury order of 19 Aug. 1826, to 2d. per lb. on the several parties engaging, (though not by bond,) on the entry of the article, to pay the existing full duty, (viz. 4d. per lb.) provided the reduction should not be confirmed by Parliament, which has never yet been done. The Act 7 and 8 Geo. IV. c. 56, reduced the duty on Castor Seed from 4d. to ld. per lb. ; and since this took place, it has been stated that Castor Nuts and Castor Seed (although hitherto legislated upon as distinct articles) are one and the same thing; and as Castor Seed is now rated at ld. per lb., a higher duty should not be taken on Castor Nuts than on the Seed.-Ed.

T9 Geo. IV. c. 76. (11 Aug. 1828.)

NUTS, continued.

Small Nuts, the bushel

Walnuts, the bushel .....

not otherwise enumerated or described, for every 100%.

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of Fish. See Train Oil in Oil.
of Hemp Seed, the tun...

imported from any B. P. the tun]|

of Jessamine, the lb...

of Juniper, the lb....

39 18 0

100

040

020

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

2 and 3 Wm. IV. c. 84. (4 Aug. 1832.) The merchant will perceive that under the head of Chemical, Essential, or Perfumed, there are Six descriptions of Oil rated by the Act 2 and 3 Wm. IV. c. 84, and that all other Chemical, Essential, or Perfumed Oils are by the same Act rated at 1s. 4d. per lb. Now if any of the Oils rated by former Acts, the names and rates of which are here preserved, should prove to be Chemical, Essential, or Perfumed, it will be his duty to state to which description they belong, and pay the duty accordingly if belonging to neither, then the rate of duty placed opposite to the article will be that to which it is liable. I have preferred stating it in this way, rather than do that which the Act has not presumed to do, that is, to define what other Oils are or are not Chemical, Essential, or Perfumed.-Ed. 19 Geo. IV. c. 76. (11 Aug. 1828.)

:

Min. Com. Cus. 21 Jan. 1825.

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of Olives, the tun

......

...

in addition,

imported in a Ship belonging to any of the subjects of the King of the Two Sicilies, and not warehoused before 1 Oct. 1828, the tunt and further in addition, if so imported, the tung Tare. Where it may not be found necessary to resort to actual taring, one-third for tare on each jar of Olive Oil imported, may be allowed, and one-seventh for foot.-Min. Com. Cus. 23 July, 1828.

Oil of Olives, the produce or manufacture 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 it is the produce, or in ships of the country from which it is imported, on forfeiture of the same, and 1007. by the master of the ship.6 Geo. IV. c. 109.

of Orange Flower, or Neroli, the oz....

of Palm, the cwt.
Paran, the tun

of Pine, the lb.

...

....

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of Rape Seed, the tun

imported from any B. P. the tunt

of Roses, or Otto of Roses, the oz.[].

of Rose Wood, the oz...

Salad Oil.-See Oil of Olives.

of Sandal Wood, the oz...

of Sassafras, the lb..

Seal Oil.-See Train Oil in Oil.

02

Seed Oil, not otherwise enumerated or described, the tun 39 18
imported from any B. P. the tunt

of Succinum, or Oil of Amber, the Ib.......
of Thyme, the lb....

Train Oil, Blubber, Spermaceti Oil, and Head Matter,
viz. the Produce of Fish or Creatures living in the
Sea, taken and caught by the Crews of British Ships,
and imported direct from the Fisheries, or from any
B. P. in a British Ship, the tun

......

Produce of Fish or Creatures living in the Sea, of Foreign Fishing, the tun

.....

66

0

1 0 0 056 0 4 0

010

26 12 0

See Note at the bottom of the preceding page, as to Chemical, Essential, and Perfumed Oils.

+9 Geo. IV. c. 76. (11 Aug. 1828.) 10 Geo. IV. c. 43. (22 June, 1829.)

Treas. Order, 17 Oct. 1828.

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

OIL, continued.*

The casks in which Fish Oil and Blubber are imported, are to be passed at a computation of 126 gallons the pipe, and 63 gallons the hogshead; but the officers are not to abate in their vigilance to prevent the fraudulent introduction of other articles in casks purporting to contain Oil and Blubber only.Min. Com. Cus. 12 Aug. 1825.

For the conditions under which Train Oil may be admitted,

as of British fishing.-See p. 86.

Blubber from Greenland may be boiled at the port of importation, and entered as Oil.

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of Turpentine, the lb.

of Vitriol, the lb.

Walnut Oil, the lb.

Whale Oil.-See Train Oil in Oil.

Oil not particularly enumerated or described, or other-
wise charged with duty, for every 100%. value..

OLIBANUM, or Frankincense, the cwt.t

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ORANGE FLOWER WATER.-See Water.

Orange Flowers, salted, are to be charged with duty as "Drugs."-Min. Com. Cus., 23 May, 1828.

ORANGE PEEL, the lb.

ORANGES and LEMONS, the Chest or Box,§ viz.: not ex. the capacity of 5000 cubic inches

ex. 5000 and not ex. 7,300 cubic inches]].

ex. 7,300 and not ex. 14,000 cubic inches

for every 1000 cubic inches ex. 14,000, and so in pro-
portion for any greater or less excess||

loose, the 1000|| ·

........

or, and at the option of the importer, for every 100%.
value+.

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See Note in page 132, as to Chemical, Essential, and Perfumed Oils. + 2 & 3 Wm. IV. c. 84. (4 Aug. 1832.) 9 Geo. IV. c. 76. (11 Aug. 1828.) The practice in the Port of London, with respect to the mode of ascertaining the cubical contents for duty, of chests and boxes of oranges and lemons is,-first, to ascertain the internal length of the box or chest (allowing for the thickness of the partition usually found therein);-secondly, to take the breadth, then the depth (exclusive of the cone); and finally, the height of the cone, from which deduct twothirds as in the following example :

Internal length, exclusive of wood partition.......
Breadth

Inches.

Depth (exclusive of cone)...

Height of cone, nine inches deducting two-thirds..

720 10

7200 Cubic inches for duty.

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

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