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Manufactures of Gibraltar, &c.-All manufactures of Gibraltar, Malta, and Heligoland, made of materials of foreign produce liable to duty upon importation into the U. K. upon which
no such duty has been paid, or upon which drawback of such duty has been allowed in the U. K., shall for the purposes of duty, be deemed and taken to be the produce of and imported from a foreign conntry.-13.
Certain Produce of the State of Maine to be treated as the Produce of New Brunswick. - Whereas a treaty has been concluded between H. M. and the U. S. of America, dated the 9th of August, 1842, whereby it is stipulated that all the produce of the forest in logs, lumber, timber, timber boards, staves, or shingles, or of agriculture, not being manufactured, grown on any of those parts of the states of Maine watered by the river St. John or by its tributaries, of which fact reasonable evidence shall, if required, be produced, shall have free access into and through the said river and its tributaries having their source within the state of Maine to and from the seaport at the mouth of the river St. John, and to and round the falls of the said river, either by boats, rafts, or other conveyance, and that when within the province of New Brunswick the said produce shall be dealt with as if it were the produce of the said province: and whereas it is the intention of the high contracting parties to the said treaty that the aforesaid produce should be dealt with as if it were the produce of the province of New Brunswick; be it therefore enacted, that the produce in the said recited treaty and herein-before described shall, so far as regards all laws relating to duties, navigation, and customs in force in the U. K. or in any of H. M.'s dominions, be deemed and taken to be and be dealt with as the produce of the province of New Brunswick : provided nevertheless, that in all cases in which declarations and certificates of production or origin,
and certificates of clearance, would be required in respect of such produce if it were the produce of New Brunswick, similar declarations and certificates shall be required in respect of such produce, and shall state
the same to be the produce of those parts of the state of Maine which are entered by the river St. John or by its tributaries.- 14.
Drawback on the Exportation of Foreign Rice or Paddy. Upon the exportation from the U. K. of any foreign rice or paddy which shall have been cleaned therein, and which shall have paid the duties payable on the importation thereof, there shall be allowed and paid for every hundred weight thereof a drawback equal in amount to the daty paid on every 4 bushels of the rough rice or paddy from which the same shall have been cleaned. --$15.
Conditions on which such Draroback is to be paid -Such drawback upon rice so exported shall be paid and allowed only upon such clean rice as shall be deposited for the purpose of exportation, within 1 ralendar month from the day on which the duty thereon had been paid, in some warehouse in which rice may be warehoused on importation without payment of duty, and shall there remain secured until duly shipped to be exported froin such warehouse : provided also, that the exporter of such rice shall make declaration before the collector or comptroller that the rice so warehoused for exportation was cleaned from the rough rice or paddy upon which the duties had been so paid. - $ 16.
Warehousing of Goods. It shall be lawful for the importer of any goods subject to any duties of custoras to warehouse such goods upon the first entry thereof, under the laws in force for the warehous. ing of goods, without payment of duty upon such first entry, and that all goods which shall have been so warehoused before the commencement of any such duties, and shall remain so warehoused after the commencement of the same, shall become liable to such dutes in lieu of all former duties.- $ 17.
Cape of Good Hope deemed to be trithin Limits of Charter; Mauritius as West Indies. - For the purposes of this act the Cape of Good Hope, and the territories and dependencies thereof, shall be deemed to be within the limits of the E. I. Company's charter, and the island of Mauritius shall be deemed to be one of H. M.'s sugar colonies, and placed upon the same footing in all respects as H. M.'s islands in the West Indies.- 18.
Produce of Limits of Charter imported from Malla or Gibraltar. - All goods the produce of places within the limits of the E. I. Company's charter having been imported into Malta or Gibraltar from those liable to the same duties as the like goods would respectively be liable to if imported direct from some places in British ships shall, upon subsequent importation into the U. K direct from Malta or Gibraltar, be place within the limits of the said charter.- 19.
Clause 20. enacts that a separate account is to be kept of the amount of the hereditary customs revenue of the crown;
and clause 21. enacts that nothing in this act shall affect the hereditary revenue of the crown in Scotland.
Duties to be paid into the Exchequer and carried to the Consolidated Fund.-- All the monies arising by the duties imposed by this act (the necessary charges of raising and accounting for the same excepted') shall from time to time be paid into the receipt of H. M.'s exchequer in Great Britain, and shall be carried to and made part of the consolidated fund of the UK. of Great Britain and Ireland,
except only as by this act is specially provided, and shall be appropriated in like manner and to the same services as the dutier by this act repealed would have been if this act had not been passed. - 22.
Nuties due before the passing of this Act, but levied after, to be deemed Duties under this Act, and appropriated as such.-All monies arising from any duties of customs, or any arrears thereof, shall be raised, levied, collected, paid, or received from and after the passing of this act, for or on account of any goods, wares, or merchandize whatever, imported or brought into the U.K. of Great Britain and Ireland, or exported from the said U. K., although the amount of the said duties may have been computed and as ertained as such duties have been computed and ascertained before the passing of this act, and although the goods, wares, or merchandize whereon any such duties of customs may have been charged or may be charged may have been imported into or exported from the U. K. before the passing of this act, and although any duties of customs due and payable, or charged or chargeable thereon,
may have been secured by bond or otherwise on or before the passing of this act; and all such monies shall from and after
he passing of this act be appropriated and applied in like manner and to the same purposes, as the duties of customs by this act granted are directed to be appropriated and applied, except as is in this act provided, iny act or acts of parliament, law, usage, or custom, to the contrary notwithstanding; and all the monies arising by any of the revenues of customs hereafter to be paid or allowed, either upon bond or otherwise, either by way of drawback, bounty, certificate, premium, or allowance, or by any other legal document whatever, from and after the passing of this act, although the amount of the same shall have been computed and ascertained in like manner in which they have heretofore been usually
computed and ascertained, or shall have become due before the passing of this act, shall and may be paid or allowed in like manner by the proper officer or officers of the customs out of any monies in their hands arising from the duties of customs respectively. - 23.
The act 9 & 10 Vict. c. 22. modifying the duties on corn, directs that they shall be levied, collected, paid, and applied according to the provisions in this act. - $ 2.
Table exhibiting the Duties payable on the 1st of January, 1852, on Goods, Wares, and Merchandise imported into the U. Kingdom, from Foreign Parts, and from British
Possessions ; and those payable on the same Articles in 1819 and 1787, when imported from Foreign Parts
Rates of Duty
On lst Jan. 1852.
Foreign British Posi
0 5 0
per 384 yds.
0 10 0 per cwt,
1 1 2 1 6 0 3 12 0
10 0 0
0 0 Almonis, not Jordan, nor bitter, per cwt.
•0 10 0 Jordan, per cwt.
. 5 0 paste of, for every 1001. value
10 0 0 Amber, manufactures of, not enumerated, for every 100l. value
10 0 0 Anchovies, per ib.
0 2 Apples, raw, per bushel
0 0 6 dnel, per bushel
0 Aquafortis, per cwl.
. 5 0 Arrowroot, per cwt.
0 2 6 B. Bandstring twist, for every 1001. value
10 0 Barley, plearled, per ewt.
0 1 0 Baskets, for every 1004, value
10 0 0 Bast ropes, twines, and strands, for every 100%. value 10 0 0 Beads, viz.arango, for every 1001. value
"110 0 coral, for every fool. value
10 0 0 crystal, for every 100L value
fo 0 0 jet, for every 1001. value.
10 0 0 not otherwise enumerated or described, for every 100. value
10 0 0 Beer or mum, the barrel
1 0 0 Spruce, the barrel
.1 0 0 Blacking, for every 1001. value
10 0 0 Books, viz. being of editions printed prior to the year 1801, bound or unbound, per cwt.
1 0 0 being of editions printed in or since the year 1801, bound or unbound, per cut.
•5 0 0 being of editions in the foreign living languager
printed in or since the year 1891, bound and unlound, per cwl.
• 2 10 0 Boxes of all sorts, excepting those made wholly or
partly of klass, on which the proper glass duty will be levied, for every 1001. value
•10 0 0 Brass, manufactures o, for every 1001. value 10 0 0 powder of, for every 1901. value
10 0 0 Bricks or clinkers (Dutch), per 1000
• 10 0 other sarts, per 1000)
. 15 0 Brocade of gold or silver, for every 1001. value 10 0 0 Bronze, all works of art
Frep. other manufactures of, for every 1001. value 10 0 powder, for every 1001. value
10 0 Butter, per cwt..
010 0 Buttons (metal), for every 100l. value
10 00 C. Cables (not being iron cables), tarted or untarred, per evt.
«06 0 not being iron cables, in actual use of a British
ship, and beinst fit and necessary for such ship,
• 10 0
0 old, and taken from foreign ships, provided the
same be rendered unserviceable by reduction into lengths not exceeding three fathoms, for every 100L, value
•10 0 0 Cameos, for every 1004. value
3 0 0 Camphor, refined, per cwi..
0 5 0 Candles, viz. spermaceti, per lb.
0 3 stearine, per lb.
0 0 1 tallow, per cwt.
0 5 0 Wax, per lb.
0 2 Canes, viz. -walking canes or sticks mounted, painted or
otherwise ornamented, for every 100l. value - 10 0 0 Canes or sticks, unenumerated
Free. Cantharides, per lb.
. 03 Capers, including the pickle, per lb.
*0 0 6 Cards, viz. Playing cards, the dozen packs
0 0 Carmine, per oz.
. 0 6 Carriages of all sorts, for every 1001. value
10 0 0 Casks (ernpty), for every 1001. value
10 0 0 Cassava powder, per cwt.
0 2 6 Cassia, viz. limer, per lb.
0 0 3 Catlings, for every 1001. value
10 0 0 Chalk, viz. prepared or manufactured, and not otherwise enumerated, for every 1001, value
- 10 0 0 Cheese, per cwt.
0 5 0 Cherries, raw, for every
..5 0 0 dried, per lb.
.00 6 Chicory, or any other vegetable matter applicable to the uses of chicory or coffee, viz. roasted or ground, per lb.
0 6 raw or kiln dried, per cwt.
0 0 China or porcelain 'ware, plain, for every 1001. value
10 0 0 painted, gilt ornamented, for every 1001. value 10 0 0 Cider, per tun
5 0 ('innamon, per lb,
*0 0 6 Citron, preserved with salt, for every 1001. Talve 5 0 0
27 10 0 per cent.
02 6 Prohibited.
5 0 0 1 5 0 0
Rates of Duty on Ist Jan. 1832.
Rates of Duty In 1819. Rates of Duty in 1787. of and from Of and from
Foreign British Pos.
Clocts, for every 100% value
10 00 10 00 or watches of any metal, impressed with any
mark or stamparpearing to be, or to represent any legal British Asssy mark or stamp, or purporting, by any mark or apprarance, lo
be of the manufacture of the U. Kingdom Prohibited, Prohibited. Cloves, per lb.
.0 06 0 0 6 Cocoa, perb
.0 0 2 0 0 1 husks and shell, per lb.
0 0 1 0 0 0 paste, or chocolate, per lb.
0 0 6
0 0 2 Coculus Indicuas, per cwt.
*o 7 6 0 7 6 Coffem, pet lb..
0 0 3 0 0 3 kiln dsad, roasted, or ground. per lb.
0 0 6 0 0 6 Coir rope, twine, and strands, per cwt.
• 2 6 0 1 3
0 0 •006
3 Cumtits, dry, per lb.
• 06 0 0 6 Confix tionery, per lb.
0 0 1 0 Copper, ore of, per ton
0 regulus of, per ton
0 1 0
0 2 6 0 2 6 old, fit only to be inanufactured, per ton un wroughi, viz. in bricks or pigs, rose copper,
02 6 09 6 and all cast copper, per ton in part wrought, viz. bars, rods, or ingots,
0 2 6 02 6 hamrnereul or raised, per ton in plates and copper coin, per ton
0 2 6 02 6 manufactures of copper, not otherwise enume. rated or described, and copper plates engraved, for every 1001. value
10 0 0 10 0 0 copper, or brass wire, for every 1001. salue
10 00 10 0 Cord ide, tarred or untarred (standing or running rigging in use excepted), per cwt.
• 6 0 0 30 in actual use of a British ship, and being fit and
necessary for such ship, and not or until
.500 2 10 0 Corks, ready made, per lb.
• 0 8 0 0 8 squared for rounding, per evt.
• 16 0 016 0 fishermen's, per cwt.
• 2 0 0 2 0 Corn, viz.
1 e per qr.
10 O per qr.
04, per cwt.
V the produce of and imported from any British
Possession out of Europe.
Wheat, barley, bear or bgk, oats, rye, pease, and beans, the duty shall be
Wheat meal, barley meal, ost.
bean meal, the duty shall be
Upin all wheat, barley, bear or bigg, onts,
And so in proportion for a less quantity.
Upon all wheat meal and flour, barley meal, oatmeal, rye meal and flour, pea meal, and bean intal.
And so in proportion for a less quantity
10 per qr.
0 4 percwt.
3 0 2 6 20
If imported from any Foreign country,
wheat, made up and published in
534. and upwards
age price of barley, made up and
made up and published in the
224. and upwards Rye, Peas, and Beant. - Por every quarter
a duty equal in amount to the duty
payable on a quarter of barley. Wheat, Meal, and Flour.- For every barrel
being 196 lbs. a duty equal in
galions of wheat.
a duty equal in amount to the duty
payable on a quarter of barley. Oatmeal and Groats. - For every quantity of
1814 lbs. a duty equal in amount to
196 lbs. a daty equal in amount to
of 172 lbs, a duty equal in amount
30 2 6 2 0 1 6
The act 8 & 9 Vict. c. 91. 8. 23. makes the following abatements from the duties on corn, on account of waste in the warehonse:- In respect of any wheat, barley, rye, or cats, lodged in warehouses without payment of duty on iue first im portation thereof, the following allowances for natural waste shall be made upon the exportation thereof, or the entry thereof for home consumption, viz. On all wheat, barley, and rve, except as below, which has
been in warehouse 1 month and less than 3 months, there shall be allowed 14 per cent, : On all wheat, barley, and rye, except as below, which has been in warehouse 3 months and less than 6 months,
there shall be allowed 2 per cent. : On I wheat, barley, and rye, except as below, which has
bern in warehouse 6 months and less than 12 months, there
shall be allowed 24 per cent. : And on all wheat, barley, and rye, except as below, which has been in warehouse 12 months and upwards, there
shall be allowed 3 per cent. : On oats, except as below, which have been in warehouse 1
month and less than 3 months, there shall be allowed 24
per cent. : On osts, except as below, which have been in warehouse 3 months and less than 6 months, there shall be allowed 34
per cent. : On oats, except as below, which have been in warehouse 6 months and less than 12 months, there shall be allowed
44 per cent. : On oats, except as below, which have been in warehouse
12 months and upwards, there shall be allowedl 5 per cent. The exception referred to above is, that only half the above allowances directed to lie made on wheat, barley, and oats respectively shall be made upon Spanish wheat, barley, and oats, and upon wheat and barley kiln-dried abroad ; and that no such allowance shall be made in respect of rse that has twen kiin-dried, and also, that no allowance shall be made unless there be an actual deficiency in the quantity of the wheat, rye. barley, and oats originally warehoused.
Peas or beans.
Gauze of thread, for every 1001. value
preserved, per lb.
one colour only, not exceeding one ninth of
thickness; all silvered or polished glass, of
more than 14 square feet, per square foot
more than 36 square feet, per square foot
beads and bugles of glass, per lb.
flint glass goods, not cut, engraved, or
kind, per lb.
commor, glass, per ewt.
described, and old roken glass, fit only
II. Hair,manofartures of, or goats' wool, or of hair
or goats' wool and an other material, and articles if such manufacture wholly or in part muie up, it particularly enumerated, Otherwise charged with duty, for every 1001.
of chip, per ib.
hat or bonnet not exceeding 24 inches in dia.
meter, per dozen straw hats or b ninets, per lb. fel, hair, wool, or beaver hats, each marie of silk, silkshak laid upon felt, linen, or
other material, each Hey, per cwt. Hops, per cwt.
L. Lace, viz. thread, for every 1001. value
10 0 0 1000 made by the hand, ommonly called cushion or
pillow lace, whether of linen, cotton, or silken thread, pet trety 1 value
10 0 0 10 0 0 Latten wire, for every 100. value
10 0 0 10 0 0 Lead, piz anıt absext, per ton
0 2 6 0 manufactures of not otherwise enumerated, for ever 10 value
10 0 0 10 0 0 Leather, manufatures, viz.
boots, shoes, and calashes, viz.
07 6 0 7
0 5 0 0 5 0
06 0 0 6 0 women's shoes of silk, satin, jean, or other
stuffs, kid, morocco, or other leather, per dozen pairs
04 6 0 6 if trimined or lined with fur or any other trirnina, per dozen pairs
05 0 0 5 0 girls' bor?, who, and calashes, not exceeding
7 inches in length, to be charged with two
thirds of the ab re duties, men's boots, per dozen pairs
0 14 0 011 0 men's shoes, per dozen pairs
0 7 0
0 1 0 bors' boots and sho), not exceedling 7 inches
in length, to be charged with two-thirds of
the above duties. bout fronts, not exceeding 9 inches in height, pur diozen pairs
0 1 9 exceedling 9 inches in height, per dozen pairs . 0 2
0 cut into shapes, or any article made of leather,
or any manufacture whereof leather is the most va ualle part, not otherwise enumerated or dincribecl, for every 100% value
10 0 0 10 0 0 gloves, of leather, viz. habit mitts, per dozen pairs
* 2 4 0 2 4 habit gloves, per diren pairs
0 men's gloves, per lozet pairs
0 3 women's gloves or mitta, per doren pairs *0 4 C 0
6 Liner, or lipen and cutton, vit. carnbries and lawns, commonly called French
lawns, the plece not exceeding 8 yards in lenth, and not excee ting 7-ths of a yard in breath, and in proportion for any greater or less quantity.
0 perdere nederchiefs, bet piece :
0 6 O 2 6 0
6 lawns of any sort, not French, for every 10011 value
10 0 0 10 0 0 damaks, per square yar!
0 5 0 0 5 damask diaper, per quare vard
0 0 21 0 0 21 Saits in actual use of a British ship, and fit and
necessary for such ship, and not otherwise disper of
Free. sal, not in actual use of a British ship, and not fit and necessary for such ship, and when otherwise disposel ut, for every 1601. value 10 010 0 0