Silk continued.

or, and at the option of the Officers of the Customs,
for every 1007. of the value....

Velvet, Figured, the lb......

£. . d.

..30 O 0 17 6

or, and at the option of the Officers of the Customs,
for every 100%. of the value .....

......30 0 0

These duties are to be paid on all Velvets, whether mixed with Cotton or
otherwise. Articles other than Velvets, composed of more than one-half
of Cotton and other materials not Silk, are not to be considered as Silk
manufactures, and do not come under the operation of the Silk Act, but
are to be charged with the ad valorem duty of 20 per cent. as goods manu.
factured not otherwise enumerated or described. Cus. Min. 1 May, 1830.
Ribbons, Embossed or Figured with Velvet, the lb.

0 17 0 ..30 0 0

or, and at the option of the Officers of the Customs,
for every 1007. of the value.

and further, if mixed with Gold, Silver, or other
Metal, in addition to the above Rates, when the Duty
is not charged according to the value, the lb.

Fancy Silk Net or Tricot, the lb..

Plain Silk Lace or Net, called Tulle, the square yard.. Manufactures of Silk, or of Silk mixed with any other material, the produce of and imported from British Possessions within the limits of

0 10 0 140

0 1

the East India Company's Charter, for every 100% of the value.....20 0 0
Millinery of Silk, or of which the greater part of the Materials is of
Silk, viz.-Turbans or Caps, each

Hats or Bonnets, each

Dresses, each

0 15 0

1 50 2 10 0

or, and at the option of the Officers of the Customs, for every 100%. of the value.........40 0 Manufactures of Silk, or of Silk and any other material, not particularly enumerated or otherwise charged with Duty, for every 1007. of the value Articles of Manufacture of Silk, or of Silk and any other material, wholly or in part made up, not particularly enumerated or otherwise charged with Duty, for every 100%. of the value

For Drawback, see page 626.

.30 0 0

...30 0 0

When the shoot or the warp only is of Silk, the article is to be considered
as composed of not more than one-half part of Silk, and subject to the
ad valorem duty of 30 per cent.; but if the shoot or the warp is entirely of
Silk, and a portion of the other is of Silk also, the article is to be con-
sidered to be composed of more than one-half part of Silk, and subject to
the rated duties at per lb., or to the ad valorem duties, at the option of the
officers.-Cus. Min. 14 August, 1829.

In all cases where the duties charged upon articles of Silk and Woollen
mixed would exceed 30 per cent., by reason of the weight of the Wool or
other material besides Silk, they are to be admitted at value.-Cus. Min.
19 Dec. 1831.

Silk-worm Gut, for every 1007. of the value

Skates for sliding, for every 100/. of the value
Skins, Furs, Pelts, and Tails, viz.-

Badger Skins, undressed, the skin
Bear Skins, undressed, the skin

.......

....

.20 0 0

20 0 0

0 1

0 4

026

0 0

imported from any British Possession in
America, the skin

Beaver Skins, undressed, the skin.....

... imported from any British Possession in
America, the skin

Pieces of Beaver Skins are to be weighed against whole Beaver Skins, and
the pieces charged with the duty upon so many Skins as are required to
balance the weight of the pieces, on future importations of pieces from
the British Colonies in America.-Cus. Min. 16 Jan. 1824.

Calabar Skins, see Squirrel Skins.

Calf Skins and Kip Skins, in the hair, not tanned, tawed, curried, or in
any way dressed, viz.—

66

the produce of, and imported from the West Coast of
Africa, not exceeding 7 lbs. weight each skin, the cwt. 02
the produce of, and imported from any British Posses-
sion, viz.-

session, for every 1002. of the value

dressed, the 100 skins

......

Kip Skins, see Calf Skins.

Goat Skins, raw or undressed, the dozen skins...

Hare Skins, undressed, the 100 skins..

Husse Skins, undressed, the skin

Kangaroo Skins, raw and undressed, imported from any British Pos

Kid Skins, in the hair, undressed, the 100 skins ||

and dyed, or coloured, the 100 skins *

Lamb Skins, undressed, in the Wool, the 100 skins ||

tanned or tawed, the 100 skins....

tanned or tawed, and dyed or coloured, the 100 skins*
dressed in Oil, the 100 skins

009

Cat Skins, undressed, the skin..

006

.......

.... imported from any British Possession in Ame

rica, the skin.

003

the skin.....

Ermine Skins, undressed, the skin

Indian, half dressed, the skin

Dog Skins, in the hair, not tanned, tawed, or in any way dressed, the
dozen skins......

Dog-Fish Skins, undressed, the dozen skins

Elk Skins, in the hair, not tanned, tawed, curried, or in any way dressed,

Tails, undressed, for every 100% of the value

tanned, the dozen skins........

undressed, or shaved, the skin..

0 1
0 0
004

084

0

101

080

1 0

0 0

0 3 2

008

004

1400006

... imported from any British Possession, the skin‡. 0 Tails, undressed, the 100 tails..

0

0

0

206

020

Mole Skins, undressed, the dozen skins:

*7 Geo. IV. c. 48. (6 July, 1826.)

† 9 Geo. IV. c. 76. (11 Aug. 1828.) 10 Geo. IV. c. 43. (22 June, 1829.)

Skins continued.

Tails or Tips of Sable, undressed, the piece

Seal Skins, in the hair, not tanned, tawed, nor in any way dressed, the
skin

...

of British taking, the dozen skins ¶
taken in any Foreign Fishery, by persons
not being British subjects, the skin

Sheep Skins, undressed, in the wool, the dozen skins

tanned or tawed, the 100 skins
dressed in oil, the 100 skins..

Squirrel or Calabar, undressed, the 100 skins

tawed, the 100 skins..

Tails, undressed, for every 100%. of the value

.20

Swan Skins, undressed, the skin

0

Tiger Skins, undressed, the skin.

0

6

9

Weasel Skins, undressed, the 100 skins.
Wolf Skins, undressed, the skin...

imported from any British Possession in Ame-
rica, the skin...

tawed, the skin...

Wolverings, undressed, the skin

imported from any British Possession in Ame-
rica, the skin..

Skins and Furs, or pieces of Skins and Furs, raw or undressed, not
particularly enumerated or described, nor otherwise charged with
duty, for every 100%. of the value

000

1

006

.20 0 0

Skins and Furs, or pieces of Skins and Furs, tanned, tawed, curried, or in any way dressed, not particularly enumerated or described, nor otherwise charged with duty, for every 1007, of the value .......75 0 Slate, see Stone.

Slick Stones, see Stones.

Smalts, the lb. ¶

Samples not exceeding 1 lb. may be imported into Tobacco Ports, if inserted in
the manifest.-Treas. Order, 30 Nov. 1822.

Snuff, the lb....

Soap, viz.-Hard, the cwt...

4 10 0

the produce of any British Possession in the East Indies, viz.-
Hard, the cwt.....

Specimens of such Minerals, Fossils, or Ores, which are not particularly enumerated or described, nor otherwise charged with duty, each Specimen not exceeding the weight of 14 lbs...

exceeding 14 lbs. each, for every 1007, of the value..
illustrative of Natural History, not otherwise enumerated or de-
scribed.....

"Stuffed birds" and other "Stuffed animals" are considered to come
within the meaning of " Specimens illustrative of Natural History."-
Cus. Min. 10 Aug. 1824.

2 & 3 Wm. IV. c. 84. (4 Aug. 1832.)

Free. 500

Free.

Speckled Wood, viz.-the produce of, and imported from any British Possession, the ton

of any other place, or if otherwise imported, the ton

Spelter, the cwt....

in cakes, the cwt. T

Spermaceti, fine, the lb......

Spikenard, or Nardus Indica, the lb.

Spirits, or Strong Waters of all sorts, viz.

...

....

for every gallon of such Spirits or Strong Waters-of any strength
not exceeding the strength of Proof by Sykes's Hydrometer,-and so
in proportion for any greater strength than the strength of Proof,
-and for any greater or less quantity than a gallon, viz.-

not being Spirits or Strong Waters, the produce of
any British Possession in America,-or any British
Possession within the limits of the East India Com-
pany's Charter, and not being sweetened Spirits, or
Spirits mixed with any article, so that the degree of
strength thereof cannot be exactly ascertained by
such Hydrometer.

Spirits or Strong Waters, the produce of, and imported
from any British Possession in America, (not being
sweetened Spirits, or Spirits so mixed as aforesaid,)

and

Rum Shrub however sweetened,* the produce of, and
imported from any British Possession in America,
the gallon**
Spirits or Strong Waters, the produce of any British
Possession within the limits of the East India Com-
pany's Charter, (not being sweetened Spirits, or
Spirits so mixed as aforesaid)†

Spirits, Cordials, or Strong Waters, respectively, (not
being the produce of any British Possession in Ame-
rica,) sweetened or mixed with any article so that the
degree of strength thereof cannot be exactly ascer
tained by such Hydrometer..

Spirits, Cordials, or Strong Waters, respectively, (ex-
cept Rum,) being the produce of any British Pos-
session in America, sweetened or mixed with any
article so that the degree of strength thereof cannot
be exactly ascertained by such Hydrometer.... 1 0 0
Additional **

......

** How Rum sweetened is to be charged, see page 504.

*

And How Spirits mixed with other ingredients are to be

charged, see page 505.

**Surplus Stores, see page 452.

The Officers of the Customs are directed to charge the duty on the strength
of Spirits imported in Bottles, to one tenth of a gallon.-Cus. Min. 16 Feb.
1827.

Every degree of strength above the strength of proof, is equivalent to one
per centum (or one Gallon in every 100) increase of measure;-as for
example.-200 Gallons of Rum denoted by the hydrometer to be 7 degrees
above the strength of proof, would be charged thus,-200 Gallons of Rum
and 14 Gallons over proof, making 214 Gallons for duty, at 8s. 6d. per
Gallon. If the actual strength should exceed the strength denoted by the
hydrometer by 5 degrees, the additional charge contemplated by this sec-
tion for two of those degrees (deducting three degrees for colouring mat-
ter) should be stated thus:-four Gallons excessive strength at 9s. 6d. per
Gallon.

The restriction as to the size of the cases in which Bottles are 'mported for
exportation is dispensed with, provided they are imported and exported
in square-rigged vessels, and all the other requisites of the law complied
with-Treas. Order, 11 January, 1830.

Brandy may be imported from France and Spain in Casks of 10 Gallons,
(but in no case of less capacity,) permission being first obtained from the
Board of Customs, and security given for the importation of the Casks
specified, to be accompanied by a consular certificate, stating marks, and
the bond to state that the goods shall be warehoused for exportation only,
the approved port to be named in the bond, and to be re-shipped under
the usual regulations for bonded goods.-Treas. Order, 15 Oct. 1831.

* 7 Geo. IV. c. 48. (6 July, 1826.)
2 & 3 Wm. IV. c. 84. (4 Aug. 1832)

90

0 0

6

9 Geo. IV. c. 76. (11 Aug. 1828.)

** Wm. IV. c. 48. (14 June, 1830)

Spirits continued.

The Lords of his Majesty's Treasury have authorized the exportation of
Brandy to Mexico, Chili, or Peru, in casks containing not less than 15
imperial gallons each, for the convenience of transport into the interior
of those countries.-Treas. Order, 17 Dec. 1827.

Cordials may be admitted to entry for Home Consumption without regard
to the size of the package or the tonnage of the vessel in which the same
may be imported.-Treas. Order, 4 Mar. 1826.

Fractions on the strength of Spirits are not to be charged unless amounting
to 84-100th parts of a gallon, and any fraction exceeding that amount is
to be charged with duty as a gallon, in all cases, whether of Importation
to be warehoused, or of delivery for duties; and the duty on the strength
of Spirits imported in bottles is to be charged to 1-10th part of a gallon,-
and as a diversity of practice exists in regard to the insertion of the
strength of Spirits, in the account transmitted of Spirits removed under
bond from one warehousing port to another, the officers are directed to
cause the strength per cent. to be inserted in the account transmitted to
the port of removal, whether the Spirits be over or under proof.-Cus.
Min. 18 June, 1825; and 13 & 15 Feb. 1827.

Rum in casks capable of containing 20 gallons, and other Spirits in casks
capable of containing 40 gallons, to be admitted to entry, when any de-
ficiency of those qualities may have been occasioned by absorption or
leakage.-Cus. Min. 24 March, 1831.

-Ether, from Guernsey, see Ether.

Sponge, the lb. ¶.....

£. s. d.

0

the produce of, and imported from any British Possession, the lb. o
No allowance for sand or dirt, or other extraneous matter mixed with
sponge, unless such increase shall exceed 7 per cent., and then only for
such increase as shall exceed 7 per cent.-Cus. Min. 10 May, 1825.

Squills, dried, the cwt. ¶¶ ...

161

400

not dried, the cwt.¶

Starch, the cwt.

9 10

Stavesacre, the cwt. ¶¶

Steel, unwrought, prepared in and imported from any British Possession in
Asia, Africa, or America, the ton T...

0 1

or any Manufactures of Steel, not otherwise enumerated or described,
for every 100% of the value

.20 0 0

Stibium, see Antimony.

Sticks, viz. Walking Sticks, see Canes.

Dog Stones, not exceeding 4 feet in diameter, above 6 feet and un-
der 12 inches in thickness, the pair...

-Grave Stones, of Marble, polished, each not containing more than
2 feet square, the foot square, superficial measure
unpolished, the foot square, superficial measure

not of Marble, polished or unpolished, the foot square,
superficial measure

Lime Stone, for every 1007. of the value.

Marble, in any way manufactured, (except Grave or Paving Stones,
each not containing more than 2 feet square,) the cwt.

Marble Tables, notwithstanding their being partially inlaid with Stones of
other descriptions, are to be considered as Marble Tables, and pay duty
as Marble manufactured.-Treas. Order, 28 Oct. 1825.
Marble Slabs sawn, but not polished, to be charged as manufactured
marble. Cus. Min. 16 Aug. 1826.

.....

03 0

Marble Paving Stones, polished, each not containing more than 2
feet square, the foot square, superficial measure....
0 0 10
Rough, the foot square, superficial measure... 0 0 6
Mill Stones, above 4 feet in diameter, "or" if 12 inches in thickness,
or upwards, the pair. "Or," inserted by Cus. Min. 22 April, 1829.11 8 0
Mosaic Work, see Stone sculptured.

Paving Stones, not of marble, the 100 feet square superficial mea

Quern Stones, under 3 feet in diameter, and not exceeding 6 inches

in thickness, the pair ....

2&3 Wm. IV. c. 84. (4 Aug. 1832.)

0 12 0

0 13 6

.20 0 0

1 13 4

08 9