Slike strani


Remains of stores and live stock of ves


A separate application to the Board is not necessary in each case, for the admission to entry for private use of the remains of stores and live stock of vessels arriving in this country, provided the proper officers take care to limit the indulgence to the quantities ordinarily brought as remains of stores; and in all other cases to require the parties to make their applications to the Board.* -Min. Com. Cus., 3 May, 1825.

by the Hud

Goods im

ported by the Hudson's Bay Company.

All goods imported into the United Kingdom son's Bay Company, from Fort St. George, or any other of their settlements on the North-west coast of America, are to be admitted at the same rate of duty only as is levied upon goods of a similar description imported from places in possession of his Majesty. -Treas. Order, 28 July, 1825.


parts of manufactured articles not to be

charged with

separate rates of duty, when

imported complete.

On an application of Messrs. Henry and Co., stating that on a recent importation of boxes they entered the same agreeably to the present practice, and paid the several rates of duty on the boxes, on the glass, and on the contents of the bottles; and requesting, as this mode of levying the duty has been found very inconvenient, that such articles may in future be admitted to entry, and charged with an ad valorem duty in their whole and complete state; and the Board being of opinion that it is inexpedient to charge the component parts of a manufactured article with different rates of duty which in itself is complete as merchandize; have ordered, that the present practice be discontinued, and that boxes containing perfumery in glass bottles, and other manufactured articles imported complete, such as work-boxes, fitted with glass, not otherwise enumerated or described; glass bottles, jewellery, and musical boxes; phosphorus boxes, with glass bottles; pen and ink cases, with glass bottles; and picture clocks, with gilt frames, provided the clock part of the picture forms the least valuable part; be in future admitted to entry at an ad valorem duty of 20 per cent., as unrated manufactured articles.—Min. Com. Cus., 23 Oct., 1830, and 22 Jan., 1831.

The time of importation is the time at which the ship actually arrived within the limits of the port at which she reported and discharged her cargo.-6 Geo. IV. c. 107, § 46.

Actual period

of importation defined.

It shall be lawful for His Majesty, by his commission out of


Power for His Majesty to aplegal quays, and


to annul the same.

the Court of Exchequer, from time to time, to appoint any port, haven, or creek in the United Kingdom, or in the Isle of Man, and to set out the limits thereof, and to appoint the proper places within the same to be legal quays for the lading and unlading of goods, and to declare that any legal quay which had been set out by such authority in any port shall no longer be so, and to appoint any new place within any port to be a legal quay for the lading and unlading of goods. -2 and 3 Wm. IV. § 14.

Averment that an offence is committed within the limits of a port,

prima facie evi

dence fact.

It shall be

Officers of Cus-
toms or Excise

may, on pro-
bable cause,
stop carts, &c.,
and search for
Goods; drivers
refusing to stop
and submit to
to forfeit 100%.

In any information, or other proceeding for any offence against any Act, made or to be made, relating to the Customs, the averment that such offence was committed within the limits of any port shall be sufficient, without proof of such.. fact, unless the contrary be proved.-§ 15.

lawful for any officer of Customs or Excise, or other person acting in his or their aid and assistance, or duly employed for the prevention of smuggling, upon reasonable suspicion, to stop and examine any cart, waggon, or other means of conveyance, for the purpose of ascertaining whether any smuggled goods are contained therein; and if no such goods shall be found, then

and in such case the officer so stopping and examining such cart, waggon, or other conveyance, having had probable cause to suspect that such cart, waggon, or other conveyance had smuggled goods contained therein, shall not, on account of such stoppage and search, be liable to any prosecution or action at law on account thereof; and all persons driving or conducting such cart, waggon, or other conveyance, refusing to stop when required so to do in the King's name, shall forfeit the sum of 1007.-2 and 3 Wm. IV. c. 84, § 21. It shall and may be lawful for any officer or officers of Customs, or person acting under the direction of the Commissioners of His Majesty's Customs, having a Writ of Assistance under the seal of His Majesty's Court of Exchequer, to take a constable, headborough, or other public officer inhabiting near to the place, and in the day-time, to enter into and search any house, shop, cellar, warehouse, room, or other place, and, in case of redoors & pack- sistance, to break open doors, chests, trunks, and other packages, there to seize and from

Officers authorized by Writ of Assistance, and having a peace officer, may search Houses for prohibited and uncustomed Goods, and

break open

ages to seize such goods.

ENTRY OF GOODS INWARDS, continued. thence to bring any uncustomed or prohibited goods, and to put and secure the same in the Custom-house Warehouse in the port next to the place from whence such goods shall be so taken as aforesaid: provided always, that for the purposes of this Act any such constable, headborough, or other public officer, duly sworn as such, may act as well without the limits of any parish, ville, or other place for which he shall be so sworn, as within such limits.-2 and 3 Wm. IV. c. 84, $24.

Persons em

ployed for the prevention of smuggling to be deemed duly employed.

All persons employed for the prevention of smuggling, under the direction of the Commissioners of His Majesty's Customs, or of any officer or officers in the service of the Revenue of Customs, shall be deemed and taken to be duly employed for the prevention of smuggling; and the averment in any information or suit, that such party was so duly employed, shall be sufficient proof thereof, unless the defendant in such information or suit shall prove to the contrary.-2 and 3 Wm. IV. c. 84, § 29.

Abbreviations used in the Work.

For B. P. read-British Possessions.

T. O. or Treas. Order-Treasury Order.

C. O. or Min. Com. Cus.-Commissioners' Order, or
Minute of the Commissioners of the Customs.

ex. exceeding.

ft. feet.

in. inches.

On the importation, and before the delivery, of any goods of similar descriptions to such British manufactured articles as are subject to an inland duty of Excise, the Commissioners of the Customs may direct such mark or stamp to be put thereon as they may deem fit and proper for the security of the revenue; -penalty on forging such stamps 2007.-10 Geo. IV. c. 43, § 6.


1 vol. 8vo. (1826), Price 17. 1s.

Or with Supplementary Numbers to the Year 1832, inclusive, 11. 15s. May be had of Mr. Ellis, Long Room, His Majesty's Customs, London.

Also, by the same Author,


(Published Annually in the Month of July),

Shewing the Duties Payable on Foreign Goods imported into Great Britain and Ireland, the Isle of Man, the Island of Mauritius, New South Wales, and the British Possessions in America, 12mo. Price, sewed, 5s.; bound, 6s. 6d.



(Required to be kept by the Masters of all Coasting Vessels, pursuant to the Act 6 Geo. IV. cap. 107, under the penalty of 501.) which contains an Abstract of the Law relating to the Coasting Trade, and is adapted by additional columns to the Trade with Ireland, as well as to the Coasting Trade in general of the United Kingdom and the Isle of Man. Price 4s.







[For a List of Foreign Articles entitled to Drawback on ExportationSee Drawback in Index.]

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AGATES, or Cornelians, viz., set, for every 100%. value

not set, for every 1007. value..

Beads.- See Beads.

ALE, the barrel of 32 gallons

ALKALI (not being Barilla), viz. any article containing Soda
or Mineral Alkali whereof Mineral Alkali is the most
valuable part, such Alkali not being otherwise charged
with duty*, viz.

If not containing more than 20 per cent., of such Alkali,
the cwt.

ex. 20 and not ex. 25 per cent. ditto..

* See Alkali from the East Indies, in next page.

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