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 country.-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 duty paid on every 4 bushels of the rough rice or paddy from which the same shall have been cleaned.-§ 15. Conditions on which such Drawback 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 from 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 customs to warehouse such goods upon the first entry thereof, under the laws in force for the warehousing 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 within 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. 1. 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 places in British ships shall, upon subsequent importation into the U. K. direct from Malta or Gibraltar, be liable to the same duties as the like goods would respectively be liable to if imported direct from some 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. Duties 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 ascertained 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, ny act or acts of parliament, law, usage, or custom, to the contrary notwithstanding; and all the monjes 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 Jocument 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. Articles. Almonds, not Jordan, nor bitter, per cwt. paste of, for every 1001. value Amber, manufactures of, not enumerated, for every Apples, raw, per bushel 1001. value Anchovies, per lb. dried, per bushel Aquafortis, per cwt. Arrowroot, per cwt. B. Rates of Duty On 1st Jan. 1852. Of and from Of and from Rates of Duty in 1819. Rates of Duty in 1787. sessions. ". d. £ ". d. £ 27 10 0 2 4 0 per cent. 6 10 0 bound. 4 15 60 0 10 0 60 0 0 1 4 0 0 2 per lb. 27 10 5 0 0 0 per 384 yds. 0 0 10 0 0 50 10 0 0 10 0 0 10 0 0 4 0 4 5 0 1 5 10 0 0 50 1 0 being of editions printed prior to the year 1801, being of editions printed in or since the year Boxes of all sorts, excepting those made wholly or Bricks or clinkers (Dutch), per 1000 other sorts, per 1000 Brocade of gold or silver, for every 1001. value Bronze, all works of art other manufactures of, for every 1001. value powder, for every 100. value Buttons (metal), for every 1001. value 222 0 0 1 0 0 2 6 0 026 0 0 6 026 2 14 2 2 6 6 2 6 026 50 0 90 0 6 5 14 0 per cwt. 1 1 Prohibited. 212 3 086 086 1 6 per cwt. 7 0 regulus of, per ton old, fit only to be manufactured, per ton unwrought, viz. in bricks or pigs, rose copper, and all cast copper, per ton In part wrought, viz. bars, rods, or ingots, in plates and copper coin, per ton copper, or brass wire, for every 1001. value Cordage, tarred or untarred (standing or running rigging in use excepted), per cwt. in actual use of a British ship, and being fit and necessary for such ship, and not or otherwise disposed of if and when otherwise disposed of, for every Rye, Peas, and Beans. For 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 amount to the duty payable on 38 gallons of wheat. Harley Meal. For every quantity of 2173 lbs. a duty equal in amount to the duty payable on a quarter of barley. Oatmeal and Groats. For every quantity of 181 lbs. a duty equal in amount to the duty payable upon a quarter of oats. Rye Meal and Flour. For every barrel, being 196 lbs. a duty equal in amount to the duty payable upon 40 gallons, of rye. Pea Meal and Bean Meal. For every quantity of 272 lbs. a duty equal in amount to the duty payable on a quarter of peas or beans. 10 0 per qr. 9 0 8 0 7 0 6 0 4 O 322243 0900060 999906 20 If the produce of and imported from any British Possession out of Europe. Wheat, barley, bear or bgg, oats, rye, pease, and beans, the duty shall be Wheat meal, barley meal, oatmeal, rye meal, pea meal, and bean meal, the duty shall be But the above duties are to cease on the 1st of February, 1849; and on, from, and after the said ist of February, 1849, the following duties are to be charged on corn entered for consumption, viz. Upon all wheat, barley, bear or bigg, oats, rye, peas, and beans 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 meal And so in proportion for a less quantity. 1 e per qr. 0 44 per cwt. 10 per qr. 0 41 per cwt. The act 8 & 9 Vict. c. 91. s. 23. makes the following abatements from the duties on corn, on account of waste in the warehouse:- In respect of any wheat, barley, rye, or oats, lodged in warehouses without payment of duty on the first importation 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 rye, 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 all wheat, barley, and rye, except as below, which has been 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 oats, 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 allowed 5 per cent. The exception referred to above is, that only half the above, allowances directed to be made on wheat, barley, and oats respectively shall be made upon Spanish wheat, barley, and oats, j and upon wheat and barley kiln-dried abroad; and that no such allowance shall be made in respect of rye that has been kin-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. not exceeding more than 9 square feet, per painted or otherwise ornamented, per su. 036 036 4 18 O GC 00 per cent. . all white flint glass bott'es, not cut, en- all flint cut glass, flint coloured glass, and bottles of glass covered with wicker (not 03 GI 036 boots, shoes, and calashes, viz. — Women's boots and calashes, per dozen pairs if lined or trimmed with fur or other trimming, per doz: n pairs shoes, with cork or double soles, quilted shoes and clogs, per dozen pairs if trimmed or lined with fur or any other trimming, per dozen pairs women's shoes of silk, satin, jean, or other stuffs, kid, morocco, or other leather, per dozen pairs if trimined or lined with for or any other trimming, per dozen pairs girls' boots, shoes, and calashes, not exceeding 7 inches in length, to be charged with twothirds of the ab ve duties. men's boots, per dozen pairs men's shoes, per dozen pairs boys' boots and shoes, not exceeding 7 inches in length, to be charged with two-thirds of the above duties. bout fronts, not exceeding 9 inches in height, per dozen pairs exceeding 9 inches in height, per dozen pairs. cut into shapes, or any article made of leather, or any manufacture whereof leather is the most valuable part, not otherwise enumerated or described, for every 1004, value gloves, of leather, viz. 10 0 0 10 0 0 40 0 0 0 17 8 per 12 yds. 10 10 006 800 NCO 006 10 10 2 6 0 2 20 00 per cent. 27 10 0 *0 9 PER 2334 9996 0000 4 4666 66 099 } 75 0 0 Prohibited. Prohibited. Prohibited. 10 0 5 0 24 |