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SLATE, and Slates in Frames.-See Stone.
SLATE PENCILS, for every 1007. value
SMALTS, the lb.*.

SNAKE ROOT, the lb. *.

SNUFF, the lb...

Snuff may

Import Package and Ship.

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not be imported into the United Kingdom in any Ship or Vessel of less burthen than 120 tons; nor except in hogsheads, casks, chests, or cases, each of which shall contain at least 100lbs. net weight, if from the East Indies, or 450lbs. net weight, if from any other place; on forfeiture of the same. Nor unless the particular weight in each hogshead, cask, &c. with the tare of the same, be marked thereon, nor into any part of the United King. dom, except at the following Ports; viz. London, Liverpool, Bristol, Lancaster, Cowes, Falmouth, Whitehaven, Hull, Port Glasgow, Greenock, Leith, Newcastle-uponTyne, Plymouth, Belfast, Cork, Drogheda, Dublin, Galway, Limerick, Londonderry, Newry, Sligo, Waterford, and Wexford, on the like forfeiture; nor may snuff work be imported into the United Kingdom, on forfeiture thereof.-6 Geo. IV. c. 107.

Ports of Im

portation.

EXCEPTIONS.

Samples of Snuff not exceeding 1 lb. weight each, may be imported, Importation provided the master of the Vessel specifies in his manifest of Samples. and report the several packages, describing them as samples, and the importation of such samples being confined to the ports at which Snuff is allowed to be imported.-Treas. Order, 30 Nov. 1822.

Packages under the legal size for pri

vate use.

Packages of Snuff, under the legal size, may be entered by Special Order of the Board of Customs in each case, provided it is bona fide for private use, and regularly inserted in the manifest and report, and consigned to the person for whose use it is intended; and provided the application and proof be made by such person, and not by an agent.-Min. Com. Cus. 1 Nov. 1826. All seized Snuff, and all Snuff brought to the King's warehouse for Seized Snuff. security of duties, and which will not sell for the amount of the duties, is to be destroyed.-Treas. Order, 17th, and Min. Com. Cus. 22 Nov. 1826, and 5 Jan. 1827.

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SPECIMENS of such Minerals, Fossils, or Ores, which are not parti-
cularly enumerated or described, nor otherwise charged
with duty, each Specimen not ex. the weight of 14lbs.
.... ex. 14lbs. each, for every 100%. value.....
illustrative of Natural History, not otherwise enumerated
or described...

See, also, "Live Creatures," page 128.
SPECKLED WOOD, viz. the produce of, and imported from any
B. P. the ton

of any other place, or if otherwise imported, the ton... SPECTACLES and BURNING GLASSES are to pay 20 per cent. ad valorem.-(Case of Hawkes, 7 April, 1831.)

SPELTER, the cwt.

in cakes, the cwt.f.

SPERMACETI, fine, the lb.

SPETCHES (cuttings of Hides and Skins), fit only to be made
into Glue, for every 1007. of the value*.....
SPIKENARD, or Nardus Indica, the lb.
SPICES, imported from any place within the limits of the East India
Company's Charter previous to the 5th Jan. 1826, and still re-
maining in the warehouse,-are to be admitted to entry for
Home Consumption, on payment of the same duties as are
charged on Spices imported from the British Possessions within
the said limits, under the act 7 Geo. IV. c. 48.-Treas. Order,
23 Sept. 1828.

SPIRITS, or Strong Waters of all sorts, viz.

for every gallon of such Spirits or Strong Waters of any
strength not ex. the strength of Proof by Sykes's Hy-
drometer, and so in proportion for any greater strength
than the strength of Proof, and for any greater or less
quantity than a gallon,‡ viz.

... not being Spirits or Strong Waters, the produce
of any B. P. in America, or any B. P. within the limits
of the East India Company's Charter, and not being
sweetened Spirits, or Spirits mixed with any Article
so that the degree of strength thereof cannot be ex-
actly ascertained by such Hydrometer...

....

Spirits or Strong Waters, the produce of, and imported from, any B. P. in America, not being sweetened Spirits, or Spirits so mixed as aforesaid, the produce of, and imported from, any B. P. in America, the gallon §..

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Min. Com. Cus. 30 Sept. 1828. No. 597, Hull. In deciding upon this case, it is evident that the Board deemed "Spetches," an unrated and unmanufactured article; and as unrated and unmanufactured articles are reduced by the 2 and 3 Wm. IV., c. 84 from 10 to 5 per cent., "Spetches" will be liable to the latter duty only.-Ed. 2 and 3 Wm. IV. c. 84. (Aug. 4, 1832.)

The Officers of the Customs are directed to charge the duty on the strength of Spirits imported in Bottles, to one tenth of a Gallon.-Order Com. Cus. 6 Feb. 1827.

§6 Geo. IV. c. 111, and 1 Will. IV. c. 48. (14 June, 1830.)]

SPIRITS, continued.

......

£ s. d.

Rum Shrub, however sweetened, the produce of and imported from any B. P. in America, the gallon* 0 8 6 Spirits or Strong Waters, the produce of any B. P. within the limits of the East India Company's Charter, not being sweetened Spirits, or Spirits so mixed as aforesaid +

Spirits, Cordials, or Strong Waters, respectively, (not being the produce of any B. P. in America,) sweetened or mixed with any Article so that the degree of strength thereof cannot be exactly ascertained by such Hydrometer..

Spirits, Cordials, or Strong Waters, respectively, (except Rum and Rum Shrub‡,) being the produce of any B. P. in America, sweetened or mixed with any Article so that the degree of strength thereof cannot be exactly ascertained by such Hydrometer

Sweetened Rum, how to be charged with duty.

RUM.

0 15 0

1 10 0

100

Rum, the produce of the British Possessions in America, is not liable to the duty charged on sweetened Spirits, unless the actual strength shall exceed the strength denoted by Sykes's Hydrometer by more than 10 degrees per centum; and in lieu of such duty, there shall be charged upon every degree per centum (§) more than 3 degrees and not more than 10 degrees, by which the actual strength shall exceed the strength denoted by Sykes's Hydrometer, a duty of 9s. 6d.: Provided always, that if the importer cannot make a perfect entry thereof for payment of duty on the actual strength, he may demand in writing, upon the entry, that trial be made of the actual strength, (he paying the expenses of such trial,) instead of entering such Rum for the payment of duty upon any stated number of such excessive degrees of strength: (I) Provided also, that all trials of the actual strength of Rum shall be made by some skilful person appointed by the Commissioners of the Customs for such purpose. -7 Geo. IV. c. 48. § 31.-1 Wm. IV. c. 48.

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

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

See the clause which follows, as regards sweetened Rum. Every degree of strength above the strength of proof, is equivalent to one per centum (or one Gallon in every 100) increase of measure;-as for example,-200 Gallons of Rum denoted by the Hydrometer to be 7 degrees above the strength of proof, would be charged thus,-200 Gallons of Rum and 14 Gallons over proof, making 214 Gallons for duty, at 9s. per Gallon. If the actual strength should exceed the strength denoted by the Hydrometer by 5 degrees, the additional charge contemplated by this Section for two of those degrees (deducting three degrees for colouring matter) should be stated thus:-four Gallons excessive strength at 10s. per Gallon.

If the Merchant should think proper to make the entry on his own responsibility, and the Officers should find upon trial that the strengths have not been correctly stated, the Rum will be liable to forfeiture, under the 18th Section of the Act 6 Geo. IV. c. 107. as goods not properly entered. But if the Officers are satisfied with the strength entered, no trial beyond that of the Hydrometer will take place.

SPIRITS, continued.

Rum, the produce of the British Plantations, must be imported in casks, containing not less than 20 gallons or in cases containImport

ing not less than 3 dozen reputed quart bottles, under pe- Package. nalty of forfeiture. *-6 Geo. IV. c. 107. But Rum in casks capable of containing 20 gallons, may be admitted to entry on payment of the proper duties, upon the officers being satisfied, by an inspection of the casks, that the deficiency has been wholly occasioned by absorption or leakage, and not by abstraction,-Min. Com. Cus., 24 March, 1831. Rum in bonded warehouses may be drawn off into casks, containing not less than 20 gallons each, as stores for ships, and may be delivered into the charge of the searcher, to be shipped Rum as stores as stores for any ship without entry or payment of duty, for ships. the same being duly borne upon the victualling bill of such ships respectively.-6 Geo. IV. c. 112.

Rum, remains of stores from India, &c., may be admitted to entry at the low duty, on declaration that it is part of the quantity taken out, and inserted in the Victualling Bill.-Min.Com. Cus., on application of N. Glass, 10 Feb. 1830.

Remains of

Stores.

Delivery of
Rum, accord-

The indulgence of charging the duty on Rum (taken out of the warehouses for home consumption), according to the actual strength and measure at the time of delivery thereof, is extended to the 5th of April, 1833.-Treas. Order, 26 April, 1832.+

ing to strength

and measure.

Newcastle or

Removal of
Rum from

Bonded Warehouses to North Shields, to be shipped as

stores.

Rum may be removed from the Bonded Warehouses at London to North Shields, for the purpose of being there shipped as stores only, on board outward bound vessels ; the rum so intended to be removed to be filled up to the full contents previous to removal, and the parties subjected to the payment of the duties on all deficiencies which may be ascertained on the arrival of the rum at North Shields, and upon bond being given, as in the case of the removal of warehoused goods generally.-Min. Com. Cus. 3 Jan. 1831. Rum in bonded warehouses may also be drawn off into reputed quart, or reputed pint bottles, and packed in cases containing not less than 3 dozen such quart, or 6 dozen such pint bottles each, for the purpose of being exported from the warehouse-6 Geo. IV. c. 112. § 30.

Bottling Rum for exporta

tion.

On applications referring to a former order allowing the admixture of Rums of different strengths for exportation, and praying that the Rum remaining in the Vats after the operation of racking might be admitted for Home Consumption :-The Board

See Note at the bottom of page 155.

Rum remain

ing in Vats after racking

This order has been continued from year to year since 1824, but by Minute dated 8 Dec. 1831, the Commissioners of Customs declared that this Order did not extend to Rum deposited in Warehouses of special security, but that Rum so warehoused was to be subject to the regulations contained in the Treas. Order of the 20th May, 1830. See page 156.-The Treasury Order alluded to has been incorporated with the 44th, 45th, and 46th sections of the Act 2 and 3 Wm. IV. c. 84. See note under the head of Spirits generally, in page 155.

H

SPIRITS, continued.

tion.

for exporta. were of opinion that the request might be complied with to the extent of an ullage of 20 gallons, the legal quantity allowed to be exported, and that the duty should be paid according to the strength at the time of delivery of the said Rum*.-Min. Com. Cus. 27 Sep. 1827. See also "Spirits or Strong Waters generally."

BRANDY AND GENEVA.

Packages, containing 3 dozen reputed quart bottles of Geneva or Brandy, may be removed from Guernsey to a warehousing port in Importations England, to be bonded for exportation only, upon the parfrom Guernties giving security for the due delivery of such packages sey for ex. portation. into the charge of the proper officers of the Customs for that purpose.-Treas. Order, 11th July, 1828.

Importations of Brandy in casks of 10 gallons each, for exportation

only.

As a special indulgence, Brandy will be allowed to be imported from France in casks of 10 gallons each, for exportation only, at a port approved for the warehousing of spirits, on permission in each case having been obtained from the Commissioners of Customs, and security by bond given by the parties, for the due importation, and warehousing for exportation, of the number of casks specified in the application, on board a certain vessel to be named by the parties, such vessel being a square-rigged vessel, or a vessel of 70 tons' burden or upwards; the spirits to be accompanied by a Consular certificate, specifying the marks and numbers of the packages, which must not contain less than 10 gallons each; the goods to be re-shipped and re-exported to foreign parts within three months from the date of importation, under the like security and regulations as bonded goods generally.-Treas. Order, 15 Oct. 1831.

European Brandy.

Brandy, 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 thereof, and 1007. by the Master of the Ship.-6 Geo. IV. c. 109.

The Lords of his Majesty's Treasury have authorised the exportation of Exportation Brandy to Mexico, Chili, or Peru, in casks containing not less than 15 imperial gallons each, for the convenience of transport into the interior of those countries.-Treas. Order, 17 Dec. 1827.

of Brandy to Mexico, Chili,

and Peru.

Brandy and Hollands may be bottled in the bonded warehouses for exExportation portation to the British possessions in the East Indies, of Brandy and under the same conditions as Wine and Rum.-Treas. Hollandstothe Order, 10 May, 1827. See also "Spirits or Strong Waters

East Indies.

generally."

The Board have, by minute of the 11th May, 1829, allowed the removal under the regulations of the Warehousing Act, for exportation only, of Rums allowed to be mixed at the Port of London, by starting into vats and on being racked into fresh casks in the bonded warehouses.

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