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Wood continued.

Unmanufactured, not particularly enumerated or described, nor other-
wise charged with duty, for every 100%. of the value....

WOOL, viz.-Beaver Wool, the lb.....

cut and combed, the lb..

£. s. d.

........20

0 0

1 7

0 4 9

........

.....

Bison or Buffalo Wool, the produce of, and imported directly from,
any British Possession, the lb.

of any other place, or if otherwise imported, the lb.
Carmenia Wool, the lb.

Coney Wool, the lb.

Cotton Wool, or Waste of Cotton Wool, viz.

...

...

...

the produce of, and imported from any British Possession,
the cwt..

the produce of any foreign country, or imported from any
foreign country, the cwt. §

Cotton Wool and other articles the produce of the Brazils, may be imported
into the United Kingdom, for home consumption, either from Brazil or
Portugal, under the Treaty of 1810 with that country.

2 per cent. is to be allowed for tare on Cotton Wool from the Brazils and St.
Domingo, and 3 per cent. from all other places, exclusive of Ropes. Treas.
Order, 19 March, 1821.

Goats' Wool, or Hair, the lb.

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the produce of, and imported from any British Possession Free. Manufactures of, see Hair.

Hares' Wool, the lb.

002

Lambs' Wool, see Sheep's Wool.

Ostrich Wool, the lb.

Red Wool, the lb...

006 0 0 6 006

Free.

Polonia Wool,, the lb.

Sheep or Lambs' Wool, viz.

the produce of, and imported from any British Possession.
the produce of, and imported from any other place, viz.—
not being the value of 18. the lb., the lb......

0 0 11 0

being of the value of 1s. the lb. or upwards, the lb... 0

10 lbs. the cwt. is to be allowed for tare on bags of Spanish Wool of the ordi-
nary texture, the Officer being at liberty to tare any such bags which may
appear to be less than 8 lbs. the cwt. or any bags of a different texture from
those in which Spanish Wool is generally imported; or whenever he may
have reason to suspect the fraudulent concealment of any other article
than Wool in the package. Treas. Order, 13 Oct. 1820.

Woollens, viz.-Manufactures of Wool, not being Goats' Wool or of Wool
mixed with Cotton, not particularly enumerated or described,

nor otherwise charged with duty, for every 1007. of the value 15 00 Articles of Manufactures of Wool, not being Goats' Wool, or Wool mixed with Cotton, wholly or in part made up, not otherwise charged with Duty, for every 1007. of the value*.......20 00 How Stuffs or Fabrics of Wool may be taken out of the Warehouse to be refreshed, &c. see page 612.

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+7 & 8 Geo. IV. c. 56. (6 July, 1827.)
§ 1 & 2 Wm. IV. c. 16. (24 Aug. 1831.)

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

598

A TABLE OF DUTIES

PAYABLE ON

BRITISH GOODS EXPORTED FROM THE UNITED KINGDOM OF GREAT BRITAIN AND IRELAND.

£. s. d.

COALS, not being Small Coals, exported to any place not being a British Pos

session, viz.§

in a British Ship, the ton

in a Foreign Ship

...

...

Small Coals, Culm, and Cinders, exported to any place not being a
British Possession, viz.-

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Skins, viz.

For what shall be deemed Small Coals, see page 509.

Coney, the 100 Skins
Hare, the 100 Skins

Wool, of Sheep and Lambs, and of Hares and Conies, the cwt. I
Woollen Manufactures, viz. Woolfels, Mortlings, Shortlings, Yarn, Worsted,
Wooflocks, Cruels, Coverlids, Waddings, or other manufactures, or
pretended Manufactures, slightly wrought up or put together, so as
that the same may be reduced to and made use of as Wool again,
Mattresses or Beds stuffed with combed Wool, or Wool fit for
combing and carding, the cwt.

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Goods, Wares, and Merchandize, of the Growth, Produce, or Manufacture of the United Kingdom, (except as hereinafter mentioned) not otherwise charged with duty, exported to any Port or Place whatever, for every 100%. of the true or real value thereof §§......... 0 10 0 Goods may be exported to the Hudson's Bay Company's Settlements on payment of the same duties as are paid upon goods of the same description exported to other British Settlements. Cus. Min. 1 Nov. 1827.

EXCEPTIONS.

Bullion.

Coals to a British Possession.-Treas. Order, 10 Sept. 1831.

Coin.¶¶

Corn, Grain, Meal, Malt, Flour, Biscuit, Bran, Grits, Pearl Barley, and Scotch

Barley.

Cotton Yarn or other Cotton Manufactures.

Fish, cured in any part of Great Britain and Ireland.*

Linen, or Linen with Cotton mixed.

Tape and Sail Cloth are deemed to be Linen Manufactures for the purposes
of this exemption. Cus. Min. 16 March, 1808.

Bags, whether as Packages or Merchandize.--Cus. Min. 1 June, 1824.

Melasses.

Military Clothing, Accoutrements, or appointments, exported under the authority of the Commissioners of his Majesty's Treasury, and sent to any of his Majesty's Forces serving abroad."

Military Stores exported to India by the East India Company.*

Oil taken in the Greenland Seas and Davis's Straits.-Cus. Min. 20 Aug. 1819. Packages, export Packages including iron-bound Puncheons, as well as all Packages in which it has been the usual practice to export Negro Clothing, Corn, Clothes, &c.-Cus. Min. 16 Nov. 1826.

§ 1 & 2 Wm. IV. c. 16. § 2. (1 March, 1831.) 5 Geo. IV. c. 64. § 8.

¶ 2 and 3 Wm. IV. c. 84.

9 Geo. IV. c. 76. (11 Aug. 1828.) §§ 7 Geo. IV. c. 48. (6 July, 1826.) **But see page 505

Salt.

Sugar, refined, of all sorts, and Sugar Candy.

Wool. Woollen Goods,—or Woollen and Cotton,-or Woollen and Linen,¶ mixed, exported to any Port or Place within the limits of the East India Company's Charter, -or to the states of Rio de la Plata, [Cus. Min. 21 April, 1830,]-Buenos Ayres, [Treaty, 2 Feb. 1825.1-Columbia, [Treaty, 18 April, 1825,]Mexico, [Treaty, 26 Dec. 1826,]-Sweden, [Treaty, 18 Mar. 1826,]-and the United States, [Treaty, 3 July, 1815,]-and [Cus. Order, 30 April, 1830.] See the respective Treaties with those countries, page 526. et sequent. Goods, Wares, and Merchandise, exported to the ISLE OF MAN, by virtue and under the authority of any Licence which the Commissioners of His Majesty's Customs are or may be authorized and empowered to grant.

Any sort of

Craft,-Food,-Victuals,-Clothing,-or Implements or Materials necessary for the British Fisheries, established in the Island of Newfoundland,or in any of his Majesty's Colonies, Islands, or Plantations in North America, on due entry thereof, and exported direct to the said Colonies, Islands, or Plantations.

COUNTERVAILING DUTIES.

Schedule of the articles to be charged with Countervailing Duties upon importation from Ireland into Great Britain, and from Great Britain into Ireland respectively, according to the sixth Article of Union. (39 & 40 Geo. III. c. 67.)

The following Duties are payable on Irish articles brought for consumption into Great Britain, and the like amount is drawn back on the exportation of similar British articles to Ireland, except in the case of British Hops sent to Ireland, on which no Drawback is allowed.

Note.-These Duties are paid to the Excise.

£. s. d.

Bottles, of Stone, not exceeding 2 quarts in measure, or the mouth or neck of
which shall not exceed in diameter, in the narrowest part of the
inside, 3 inches; or if made for Blacking, and shall not exceed one
pint in measure, and the mouth or neck not less than 1 inch in
diameter in the narrowest part of the inside, and stamped in mak-
ing with the words " Blacking Bottles," the cwt.....
Bricks and Tiles, viz.-Bricks, not exceeding 10 inches long, 3 inches thick,
and 5 inches wide, the 1000

... exceeding those dimensions, the 1000

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polished on one or more sides, not above 10 inches long by

5 inches wide, the 1000

.....

... above those dimensions, as paving Tiles.

Tiles, viz. Plain Tiles, the 1000

Pan or Ridge, the 1000

Paving Tiles, not exceeding 10 inches square, the 100

exceeding ditto, the 100..

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all other Tiles, the 1000

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Silver, the oz. Troy.

Printed Goods.-The Duties on Printed Goods removed from Ireland into

Great Britain to cease from the 1 March, 1831.-Treas. Order, 15
March, 1831.

Soap, viz.-Hard, Cake, or Ball Soap, the lb..

Soft Soap, the lb.

......

2 and 3 Wm. IV. c. 84. § 37.

5 8 0 12 10

2

4 10 0 4 10

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Spirits made and extracted in Ireland, and warehoused there without payment of duty, and imported into England, for every 100 gallons imperial measure, of Spirits of the strength of proof, as denoted by Sykes's hydrometer, and so in proportion for any greater or less degree of strength, or any greater or less quantity. (6 Geo. IV. c. 80. & 1 Wm. IV. c. 49.)

£. . d.

..37 10 0 042 0031

duty paid in Ireland, and imported into England, the gallou
Starch or British Gum, or any Preparation of or from Starch, the lb. ..........
Tiles, see Bricks.

Any Goods mentioned in the above Table, of the growth, produce, or
manufacture of the United Kingdoms, removed from one country to the other
for the purpose of Exportation to foreign parts may be secured under the
King's locks without payment of any duty except such as may be due thereon
on Exportation.-Treas. Order. 29′ March, 1813, aud Caš. Mín, 19 June,

1816.

MEMORANDA.

Glass.-Plate Glass, Broad Glass, and Crown Glass, shipped in Ireland for
removal to Great Britain, must be accompanied with a Certificate of the
payment of the duty thereon, under the penalty of the forfeiture of such Glass,
and 5001-6 Geo. IV. c. 117. § 28. and 9 Geo. IV. c. 48. § 7.

Tea must be exported to Ireland in Ships of not less than 80 tons, and in the
original package, and not containing less than when sold at East India Com-
pany's Sale, on pain of forfeiture.-And the full duties must be paid on Tea
before it is delivered from the Warehouse in Great Britain to be removed to
Ireland.-12 Geo. III. c. 60. and 9 Geo. IV. c. 44.

Candles, Soap, and Starch are to be in packages not containing less than

100 lbs.

Paper, Button-board, Scale-board, and Paste-board, to be removed in the
Original Package, with the Stamps affixed.

Hops.-British Hops to continue in the Original Bags or Packages, unbroken,
and with the Stamps perfect.

CHAPTER VII.

WAREHOUSING.

6 Geo. IV. c. 112.

An Act for the Warehousing of Goods.

After reciting that by the 6 Geo. IV. c. 105. all the statutes relating to the customs will be repealed, and that it is expedient to make regulations for the lodging and securing in warehouses of such goods as may be imported, to be so lodged and secured; it is enacted, that from and after the 5th of January, 1826, this act shall come into and be and continue in full force and operation for the warehousing of goods imported without payment of duty upon the first entry thereof, or notwithstanding that such goods may be prohibited to be imported into the United Kingdom to be used therein. § 1.

Who to appoint warehousing ports and warehouses.-It shall be lawful for the commissioners of the treasury, by their warrant, to appoint the ports which shall be warehousing ports for the purposes of this act ;and it shall be lawful for the commissioners of customs, (subject to the directions of the commissioners of the treasury,) by their order, from time to time to appoint in what warehouses of special security, or of ordinary security in such ports,—and in what different parts of such warehouses, —and in what manner any goods,—and what sorts of goods,-may and may only be warehoused and secured upon the first entry thereof,or for exportation only, in cases wherein the same may be prohibited to be imported for home use ;* and also in such order to direct in what cases (if any) security by bond, in manner hereinafter provided, shall be required in respect of any warehouse so appointed. § 2.

Warehouse of special security.—Whenever any warehouse shall have been approved of by the said commissioners as being a warehouse of special security, it shall be stated, in their order of appointment, that such warehouse is appointed as a warehouse of special security :-Provided that all warehouses connected with wharfs for the landing of the goods, and enclosed together with such wharfs within walls, such as are or shall be required by any act for the constructing of such warehouses and wharfs, and being appointed to be legal quays, shall without any order of the commissioners of customs be warehouses for the purposes of this act, for all goods landed at such wharfs or quays, at any port appointed by the commissioners of the treasury to be a warehousing port, and all such warehouses shall be warehouses of special security. § 3.

Bonds given in respect of goods warehoused, to continue in force.All appointments of warehouses for the warehousing of goods under the authority of an act in force at the time of the commencement of this act, shall continue in force, as if the same had been made under this

See List of Goods which may not be warehoused, page 459.

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