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Duty on Wine Imported by them.

made of any articles so imported, upon the ground that they are not such supplies, or are for the purposes of trade, the proof to the contrary shall lie on the Dutch Proprietor importing the same, and not on the seizing Officer. Provided always, that if sufficient security by bond be given in Court, to abide the decision of the Commissioners of Customs upon such seizure, the goods so seized shall be admitted to entry and released. § 51.

May not export the produce of their Estates to United

Kingdom or Colonies.

It shall not be lawful for such Dutch Proprietors to export the produce of their estates to the United Kingdom, or to any of His Majesty's Sugar Colonies in America. § 52.

The several sorts of goods enumerated in the Table following are prohibited to be imported or brought, either by sea, or by inland carriage, or navigation, into the British Possessions in America, or into the Island of Mauritius, or can only be so imported or brought, under the restrictions mentioned in such Table.

TABLE OF PROHIBITIONS AND RESTRICTIONS*. GUNPOWDER, Arms, Ammunition, or Utensils of War, are prohibited to be imported except from the United Kingdom, or from some other British possession.

TEA, prohibited to be imported into the British possessions in America, except from the United Kingdom, or from the Cape of Good Hope, and places Eastward of the same to the Straits of Magellan. -3 & 4 Wm. IV. c. 101, § 2.

FISH, dried or salted, Oil, Blubber, and Fins, or Skins, the produce of creatures living in the sea, prohibited to be imported, except from the United Kingdom, or from some other British possession, or unless taken by British Ships, fitted out from the United Kingdom, or from some British possession, and brought in from the Fishery, and except Herrings from the Isle of Man, taken and cured by the inhabitants thereof.

COFFEE, Sugar, Molasses, and Rum, being of Foreign production, or the production of any place within the limits of the East India Company's Charter, prohibited to be imported into any of the British possessions on the Continent of South America, or in the West Indies (the Bahama and Bermuda Islands not included), except to be warehoused for exportation only, and may also be prohibited to be imported into the Bahama or Bermuda Islands, by his Majesty's Order in Council. BASE or Counterfeit Coin, and Books (such as are prohibited to be imported into the United Kingdom+), prohibited to be imported : And if any goods shall be imported or brought into any British possession in America, contrary to any of the prohibitions or restrictions abovementioned, the same shall be forfeited; and if the ship or vessel, in which such goods shall be imported be of less burthen than seventy tons, such ship or vessel shall also be forfeited.-3 and 4 Wm. IV. c. 59. § 7.

These prohibitions and restrictions are extended 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. As well as to His Majesty's Colony of the Cape of Good Hope (with the exception of Tea).-Order in Council, 22 Feb. 1832, and 1st April 1335. † See page 49.

Coffee, &c. though British Plantation, deemed Foreigu in certain

cases.

Coffee, Sugar, Molasses, and Rum (although British Plantation), exported from any British possession in America, into which Foreign goods of the like kind can be legally imported, shall upon subsequent importation from thence into any British possession in America, into which such goods, being of Foreign production, cannot be legally imported, or into the United Kingdom, be deemed to be of Foreign production, and shall be liable, on such importation respectively, to the same duties, or forfeitures, as foreign articles of the like description would be liable to, unless the same shall have been warehoused under the provisions of this Act; and exported direct from the warehouse to such other British possession, or to the United Kingdom, as the case may be.-§ 8.

DUTIES (commonly called Crown Duties) payable on Goods Imported into the British Possessions in America, over and above any other Duties.

TABLE OF DUTIES, (4 Geo. III. c. 15.)

WINE, except French Wine, viz.

of the growth of the Madeiras, or of any other island or
place from which such wine may be lawfully imported,
and which shall be so imported from such island or
place, the tun.

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Portugal, Spanish, or any other wine (except French
wine) imported from the United Kingdom, the tun... 0 10 0

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SPIRITS, viz.

Brandy, or other Spirits, of the manufacture of the
United Kingdom, the gallon....

003

Rum, or other Spirits, which shall be imported or
brought from any of His Majesty's sugar colonies in the

West Indies, the gallon

Rum, or other Spirits, which shall be imported or
brought from any other of His Majesty's colonies or
dominions in America, the gallon

006

0 0 9

Brandy, and other Spirits, of foreign manufacture, im-
ported or brought from the United Kingdom, the gallon 0 1 0
Rum, or Spirits, of the produce or manufacture of any of
the colonies or plantations in America, not in the pos-.
session or under the dominion of His Majesty, imported
from any other place except the United Kingdom, the
gallon

010

Duties payable upon Spirits, being of the Growth, Production, or Manufacture of the United Kingdom, or of any of the British Possessions in America or the West Indies, imported into Newfoundland or Canada.

TABLE OF DUTIES.

Duty.

1£ 8. d.

SPIRITS, viz.

imported into Newfoundland, viz.

.......

the produce of any of the British possessions in South America or the West Indies: viz.

imported from any British possession in America or from the United Kingdom, the gallon.... | 0 0 6 ....... imported from any other place, to be deemed Foreign, and to be charged with duty as such.

.....

the produce of any British possession in North America, or of the United Kingdom, and imported from the United Kingdom, or from any British possession in America, the gallon

.......

imported from any other place, to be deemed
Foreign, and to be charged with duty as such.
imported into Canada: viz.

the produce of any British possession in South
America or the West Indies, and imported from any
British possession in America, or from the United
Kingdom, the gallon......

imported from any other place, to be deemed
Foreign, and charged with duty as such.

When imported from the United Kingdom, this duty is not to be abated upon the ground of any duty under any Colonial Law.

Drawback on B. P.
Rum, exported from
Newfoundland to Ca-
nada.

0-16

0 0 6

On the exportation of Rum or other Spirits (being the produce of the British possessions in South America or the West Indies) from Newfoundland to Canada, a drawback of the duties of Customs paid on the importation thereof, from any of the said places into Newfoundland, will be allowed, on proof on oath that the duties had been paid, and upon the production of a certificate from the officers at Quebec, that such Spirits had been duly landed in Canada, and provided the same be shipped within one year from the date of importation, and the drawback duly claimed within one year from the date of shipment.-3 and 4 Wm. IV. c. 59. § 15.

DUTIES payable on GOODS, WARES, and MERCHANDIZE, not being of the Growth, Production, or Manufacture of the United Kingdom, or of any of the British Possessions in America, imported or brought into any of the British Possessions in America, by Sea or by Inland Carriage or Navigation.

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

Imported into the British possessions in the West Indies or on the Continent of South America, or into the Bahama or Bermuda Islands, viz.

Wheat Flour, the barrel....

imported from any British possession in North America, or from the warehouse in the United Kingdom. Shingles, not more than 12 in. in length, the 1000

more than 12 in. in length, the 1000 imported from any British possession in North America, or from the warehouse in the United Kingdom Red Oak Staves, and Headings, viz,, till Jan. 1, 1834, the 1000 on and from 1st January, 1834, until the 1st Jan., 1836, the 1000....

on and from the 1st January, 1836, the 1000.. imported from any British possession in North America, or from the warehouse in the United Kingdom..... White Oak Staves and Headings, viz., until the 1st January, 1834, the 1000

on and from the 1st January, 1834, until the 1st Janu-
ary, 1836, the 1000..

on and from the 1st January, 1836, the 1000
imported from any British possession in North America,

or from the warehouse in the United Kingdom.....

Pitch-Pine Lumber, 1 in. thick, the 1000..

imported from any British possession in North America, or from the warehouse in the United Kingdom..... White and Yellow Pine Lumber, 1 inch thick, the 1000 feet, viz., until the 1st January, 1834..

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on and from the 1st Jan. 1834, until the 1st Jan. 1836
on and from the 1st January, 1836

1 1 0

imported from any British possession in North America,
or from the warehouse in the United Kingdom....
Dye-wood and Cabinetmakers' wood...

Other kinds of Wood and Lumber, 1 inch thick, the 1000 ft. 1

Wood Hoops, the 1000..

Free

Free

8 0 053

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

imported from any British possession in North America, or from the warehouse in the United Kingdom Beef and Pork salted, of all sorts, the cwt.

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imported from any British possession in North America
imported into New Brunswick, Nova Scotia, or Prince
Edward's Island, viz.

Wheat Flour, the barrel..

Beef and Pork, salted, of all sorts, the cwt.

fresh, brought by land or inland navigation.....
Imported into any of the B. P. in America, viz.

Spirits, viz.-Brandy, Geneva, or Cordials, and other Spirits,
except Rum, the gallon

and further the amount of any duty payable for the time
being on Spirits, the manufacture of the United King-
dom*.

Rum, the gallon......

and farther, the amount of any duty payable for the time
being on Rum of the British possessions in South-
America or the West Indies.

N. B.-Rum, although British, if imported from
any British possession in which foreign Rum is
not prohibited, is treated as foreign, unless it had
been warehoused, and exported from the ware-
house.

Wine in bottles, the tun......

and further, for every 100%. of the value.
and on the bottles, the dozen...

.bottled in and imported from the United Kingdom,t
for every 100%. of the value

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not in bottles, for every 1007. of the value.. imported into the British possessions in North America from Gibraltar or Malta, subject to no higher duty than if imported from the United Kingdom, viz., one tenth of the duty remitted.

Coffee, the cwt.
Cocoa, the cwt.
Sugar, the cwt.
Melasses, the cwt...

and further, the amount of any duty payable for the time
being, on Coffee, Cocoa, Sugar, and Melasses respec-
tively, being the produce of the British possessions in
South America or the West Indies.

See page 163.

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To enable the officers in the Colonies to charge the proper duties upon Bottled Wines, it is directed" that upon the exportation of any Wines which may have been bottled in the United Kingdom, such fact should be stated in the cocket accompany. ing the same."-Min. Com. Cus. 21 Aug. 1834.

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