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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.

SPIRITS, viz.

TABLE OF DUTIES.

imported into Newfoundland, viz.

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

imported from any of the British possessions in South America or the West Indies, the gallon.. imported from the United Kingdom, the gallon* imported from any other place, to be deemed Foreign, and to be charged with duty as such.

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the produce of any British possession in North
America, or of the United Kingdom, and imported
from the United Kingdom, or from any
British posses-
sion in America or the West Indies, the gallon...
imported from any other place, to be deemed
Foreign, and to be charged with duty as such,
imported into Canada: viz.

.......

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

imported from any other place, (except a British possession in Americat) to be deemed Foreign, and charged with duty as such.

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

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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 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.-6 Geo. IV. c. 114.

Spirits, the produce of any British possession in South America or the

* 1 and 2 Wm. IV. c. 84, § 56.

+ This duty is payable over and above any duty thereon payable under any Colonial Law, any thing in the Act 6 Geo. IV. c. 114. or this Act to the contrary notwithstanding.-7 Geo. IV. c. 48. § 44.

Rum or other Spirits, the produce of any British possessions in South America or the West Indies, when imported from any British possession in America into Canada, shall not be deemed to be foreign, nor be charged with duty as such.7 Geo. IV. c. 48.3 44.

Spirits of the West Indies

from one Colony in North America to

another.

or Malta, shall

Wine in casks

SPIRITS, Continued. West Indies, imported into any of the British possessions in North America, shall not be subject to any higher duty than would have been payable, if such Spirits had been imported from some British possession in South America or the West Indies;-and Wine in casks, imported into the British possessions in North America, from Gibraltar not be subject to any higher duty than would have been payable, if such wine had been imported from the United Kingdom; and Wine in bottles, having been bottled in the United Kingdom, imported into any of the British Possessions in America, from the United Kingdom, shall not be subject to any higher duty than would have been able, if such wine had been imported in casks; and no duty shall be charged upon the bottles containing such wine.-7 and 8 Geo. IV. c. 56, § 30.

pay

from Gibraltar

and Malta.

Wine in bottles from the United King

dom.

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, or of the Island of Mauritius, imported or brought into any of the British Possessions in America, or the Island of Mauritius, by Sea or by Inland Carriage or Navigation*.

TABLE OF DUTIES, (6 Geo. IV. c. 114.)

BEEF and Pork saltedt, except into Newfoundland, and all salted Beef and salted Pork, imported from Newfoundland, whether of foreign production or not, the cwt...

*BISCUIT, or Bread, the cwt.

FLOUR, made from wheat, the barrel of 196 lbs. net weight. warehoused at any free warehous

ing port in the British possessions in America, and

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* All duties imposed upon the importation into any of the British Possessions in America, of Corn or Grain unground, or of Meal or Flour not made of Wheat, or of Bread or Biscuit, or of Rice, or of Live Stock, or of Drugs, or of Gums or Resins, or of Dye Wood, or of Cabinet Makers' Wood, or of Tortoiseshell, or of Hemp, Flax, or Tow, shall be, and the same is hereby repealed.1 Wm. IV. c. 24; and 1 & 2 Wm. IV. c. 84, § 52. Also so much of any Act as imposes any duty in the provinces of Upper or Lower Canada, upon the importation or bringing in of Wheat Flour, or of Beef, Pork, Hams, or Bacon, or of Wood or Lumber, shall be, and the same is hereby repealed. Also so much of any Act as imposes any duty in New Brunswick, Nova Scotia, or Prince Edward's Island, upon wood or lumber, shall be, and the same is hereby repealed. Also so much of any Act as imposes any duty in the British Possessions on the Continent of South America or in the West Indies, or in the Bahama or Bermuda Islands, upon Wheat Flour, or upon Beef, Pork, Hams, or Bacon, or upon Wood or Lumber, when imported from any of the British Possessions in North America, shall be, and the same are hereby repealed.-1 Wm. IV. c. 24, § 2, 3, and 4. Hams and Bacon included.

7 and 8 Geo. IV. c. 56 (July 6, 1827.)

TABLE OF DUTIES, (6 Geo. IV. c. 114.) continued.

FLOUR, continued.

imported direct from the warehouse at such port into
any British possession in the West Indies or South
America, the barrel*

+Flour or Meal, not made from wheat, the barrel of 196

lbs.

+WHEAT, the bushel

PEASE, Beans, Rye, Calavances, Oats, Barley, or Indian Corn,

the bushel.

+RICF, the 100 lbs. net weight.

SHINGLES, not more than 12 in. in length, the 1000

ex. 12 in. in length, the 1000

STAVES, viz., Red Oak, or Headings, the 1000.

White Oak, or Headings, the 1000...

LUMBER, viz., White, Yellow, or Pitch-Pine Lumber, 1 in.

thick, the 1000 feet...

other kinds of Wood and Lumber, the 1000 feet..

HOOPS, of Wood, the 1000..

HORSES, Mules, Asses, Neat Cattle, and all other Live Stock,+ for every 1007. value...

SPIRITS, viz., Brandy, Geneva, or Cordials, the gallon..
not otherwise charged with duty*, the gallon....

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

WINE, imported in bottles, the tun of 252 gallons......
if imported in Foreign quart bottles, the
dozen quarts

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SUGAR, the cwt.
MELASSES, the cwt....
RUM, the gallon

and further, the amount of any duty payable for the time being, on Coffee, Cocoa, Sugar, Melasses, and Rum respectively, being the produce of any of the British Possessions in South America or the West Indies. ALABASTER, Anchovies, Argol, Anniseed, Amber, Almonds, Brimstone, Botargo, Box-Wood, Currants, Capers, Cascasoo, Cantharides, Cummin-Seed, Coral, Cork, Cinnabar, Dates, Essence of Bergamot, of Lemon, of Roses, of Citron, of Oranges, of Lavender, and of Rosemary, Emery-Stone, Flax, Fruit, dry, preserved | 7 and 8 Geo. IV. c. 56. (6 July, 1827.)

+ See note in previous page, as to repeal of duties.
See additional duties in page 254.

TABLE OF DUTIES, (6 Geo. IV. c. 114.) continued.

in Sugar, Fruit, wet, preserved in Brandy, Figs,
Honey, Jalap, Iron in Bars unwrought, and Pig-
Iron, Juniper Berries, Incense of Frankincense,
Lava, and Malta-Stone for building, Lentils, Manua,
Marble, rough and worked, Mosaic Work, Medals,
Musk, Maccaroni, Nuts of all kinds, Oil of Olives,
Oil of Almonds, Opium, Orris Root, Ostrich Feathers,
Ochres, Orange buds and peel, Olives, Pitch, Pickles
in jars and bottles, Paintings, Pozzolano, Pumice-
Stone, Punk, Parmesan Cheese, Pickles, Prints, Pearls,
Precious Stones, (except Diamonds,) Quicksilver
Raisins, Rhubarb, Sausages, Senna, Scammony, Sar-
saparilla, Saffron, Safflower, Sponges, Tar, Tur-
pentine, Vermilion, Vermicelli, and Whetstones, for
every 100. value*

CLOCKS and Watches, Leather Manufactures, Linen, Musical
Instruments, Silk manufacturest, Wires of all sorts,
Books and Papers, for every 100%. value
COTTON Manufacturest, Soap, Refined Sugar, Sugar Candy,
Tobacco manufactured, and Glass and Manufactures,
for every 1007. value..

HAY and Straw, Coin and Bullion, Diamonds, Salt, Fruit,
and Vegetables fresh, Cotton Wool, Goods, the
Produce of places within the limits of the East
India Company's Charter, (including the Cape of
Good Hope,) if imported from some place within
those limits, or from the United Kingdom, or from
some place in the British Dominions, Saw Logs
brought into Upper Canada, Herrings taken and
cured by the inhabitants of the Isle of Man, and im-
ported direct from thence, any sort of Craft, Food,
and Victuals, (except Spirits,) and any sort of Cloth-
ing, and Implements or Materials fit and necessary
for the British Fisheries in America, imported into
the place at or from whence such Fishery is carried
on, in British Ships, Rice and Indian Corn, and
Lumber the produce of any British Possession on the
West Coast of Africa, and imported direct from
thence, Horses, Mules, Asses, Neat Cattle, and all

* See repeal of duties, in a note at the bottom of page 251. + 7 and 8 Geo. IV. c. 56,

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If otherwise imported they will be subject, under the Act 7 & 8 Geo. IV. c. 56. to the like duty as Goods, &c. not the growth, produce, or manufacture of the United Kingdom, or any of the British Possessions in America are subject to, under the Act 6 Geo. IV. c. 114. See repeal of duty on certain a ticles in page 251.

TABLE OF DUTIES, (6 Geo. IV. c. 114.) continued.

other live stock*, Tallow and Raw Hides, brought by land or inland navigation into any of the British Possessions in America*, Masts, Timber, Staves, Wood Hoops, Shingles, Lath-wood, Cord-wood for fuel, Raw Hides, Tallow, Ashest, Fresh Meat, Fresh Fish, and Horses, Carriages, and Equipages of Travellers, brought by land or inland navigation into the British Possessions in Americat, Biscuits, Breads, Brimstone, Burr Stones, Cheese, Cider, Cork, Corng or Grains, Dog Stones, Drugs§, Flax§, Flourg, Fruits, Gumss, Hemps, Hops, Meals, Oakum, Ochres, Pickles, Pitch, Rice, Rosing, Sago, Sausages, Saltpetre, Seeds, Spices, Sponge, Tallow, Tapioca, Tar, Tow§, Turpentine, Vegetable Oils, Wax, and Wood of all sorts§, imported into any of the British Possessions in America, direct from the Warehouse in the United Kingdom*. GOODS, Wares, or Merchandize, not being enumerated or described, nor otherwise charged with duty by this Act, for every 1007. value.....

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15 0 0§ ADDITIONAL DUTIES, payable upon the Importation from any Foreign Country into the British Possessions on the Continent of South America or in the West Indies, or into the Bahama or Bermuda Islands; of certain Wood Goods.

Table of Additional Duties. (1 Wm. IV., c. 24.)

STAVES and HEADINGS, until 1 Jan. 1834, the 1000

on and from 1 Jan., 1834, to 1 Jan, 1836, the 1000.. WHITE OF YELLOW PINE LUMBER, until 1 Jan., 1834, the 1000 feet of one inch thick

on and from 1 Jan., 1834, to 1 Jan., 1836, the 1000
feet of one inch thick

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And if any of the Goods before-mentioned shall be imported

Abatement and remission of duties in certain cases.

through the United Kingdom, (having been warehoused therein, and exported from the Warehouse or the duties thereon, if then paid, having been drawn back,) one tenth part of the duties herein im

9 Geo. IV. c. 76. § 23.

As to the subsequent importation of such Ashes into the United Kingdon, se page 253. 7 and 8 Geo. IV. c. 56.

See repeal of Duties, in a Note at bottom of page 251,

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