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the same are respectively set forth in figures in the Table of Duties hereinafter contained, upon goods, wares, and merchandize not being the growth, production, or manufacture of the United Kingdom, or of any of the British possessions in America, or of the Mauritius, or of any of the British possessions within the limits of the East India Company's charter, or the produce of any of the British fisheries imported or brought into any of the British possessions in America or the Mauritius, by sea or inland carriage or navigation.

TABLE OF DUTIES.

$. d. Wheat flour, the barrel of 196 lbs.

2 0 Fish of foreign taking or curing, dried or salted, the cwt. 2 0

pickled, the barrel

4 0 Meat, salt or cured, the cwt.

3 0 Butter

8 0 Cheese

50 Coffee

5 0 Cocoa

1 0 Molasses

3 0 Sugar, unrefined

5 0 Refined sugar, the produce of and refined in foreign countries,

20 per cent. ad valorem. Tea, unless imported direct from China, or unless imported

from the United Kingdom, or from any of the British possessions, per pound

0 1 Spirits: Rum per gallon

0 6 Other spirits and cordials

1 0 Glass manufactures Silk manufactures

15 per cent. ad valorem.
Spermaceti
Wine, whether bottled or not
Cotton manufactures
Linen ditto
Woollen ditto
Leather ditto
Paper ditto

7 per cent. ad valorem.
Hardware
Clocks and watches
Manufactured tobacco
Soap
Candles other than spermaceti ..
Corks, cordage, and oakum
Oil, blubber, fins, and skins, the produce of fish and creatures living

in the sea, of foreign fishing, 15 per cent. ad ralorem.

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Articles not enumerated, except such as are comprised or referred to

in the subjoined Table of Exemptions, 4 per cent. ad valorem. And if in any of the goods hereinbefore charged with duty, except

sugar, shall be imported through the United Kingdom, (having been warehoused therein, and being exported from the warehouse, or the duties thereon, if there paid, having been drawn back,) such goods shall only be charged with three-fourths of the duties hereinbefore imposed.

TABLE OF EXEMPTIONS.

or from

any

Coin, bullion, and diamonds Tortoiseshell
Horses, mules, asses, neat cattle, Manures of all kinds
and all other live stock

Specimens illustrative of Natural Hay and straw

History Tallow and raw hides

Herrings taken and cured by the Salt

inhabitants of the Isle of Man, Rice

and imported from thence Corn and grain unground Tea imported direct from China Biscuit or bread

or from the United Kingdom, Meal or flour, except wheat flour

British Possessions Fresh meat

Provisions and stores of every Fresh fish

description imported or supFruit and vegetables, fresh

plied for the use of Her MaCarriages of travellers

jesty's land and sea forces Wood and lumber

All goods imported from the Cotton wool

United Kingdom after having Hemp, flax, and tow

there paid the duties of ConDrugs

sumption, and imported from Gums and Resins

thence without drawback And also such of the following articles, (namely,) Salted or cured meat Cordage

Fisherman's clothing Flour Oakum

and hosiery Butter Pitch

Fishing craft, utensils, Cheese Tar

instruments, and Molasses

Turpentine sware bait Corkwood

Leather and Leatheras shall be imported for the use of the British fisheries in America into any place at or from whence any such fishery is carried on.

XII. And be it enacted, that the Commissioners of Customs, or the principal officer of Customs at the place of importation, shall make and establish such regulations as may be necessary for the purpose of ascertaining that such articles as last aforesaid are bond fide intended to be applied for the use of such fisheries, or that such provisions and stores as aforesaid are bona fide imported or supplied for the use of Her Majesty's land and sea forces.

XIII. And be it enacted, that there shall be raised, leried, collected, and paid into Her Majesty's Treasury a duty of 101. for every 1001. of the value upon sugar refined in bond in the United Kingdom, not being of the growth of any of the British possessions in America or of the Mauritius, or of any of the British possessions within the limits of the East India Company's charter, imported into any of the British possessions in America or into the Mauritius.

XIV. And be it enacted that all goods, wares, and merchandize, the property of the Crown, shall in case of the sale thereof after importation into any of the British possessions abroad, be liable to and be charged with such and the same duties of Customs as may by law be payable or charged on the like goods, wares, and merchandize, not being the property of the Crown.

XV. And be it enacted, that if in any of the British possessions in America or the Mauritius any duty be chargeable by any colonial law upon any articles being the growth, produce, or manufacture of the United Kingdom, or of the British possessions in America, or the Mauritius, or of the British possessions within the limits of the East India Company's charter, or the produce of the British fisheries, beyond the duty (if any) chargeable by such colonial law upon similar foreign articles, a duty equal to such excess or amount (as the case may be) of the duties so chargeable by such colonial law upon such British articles shall be charged under this Act upon such foreign articles, in addition to the Imperial duties (if any) hereby imposed thereon ; and that if in any of the British possessions in America or the Mauritius any duty be chargeable by any colonial law upon tea imported direct from China, or imported from the United Kingdom, or any of the British possessions, beyond the duty (if any) chargeable by such colonial law upon tea not so imported, the Imperial duty hereby imposed upon tea not so imported shall be increased by such excess or amount (as the case may be) of the duties so chargeable by such colonial law upon tea imported direct from China, or imported from the United Kingdom, or from any of the British possessions.

XVI. And be it enacted, that it shall and may be lawful for Her Majesty, by and with the advice of Her Privy Council, by any Order or Orders in Council to be issued from time to time, to direct that any article described in such Order, being an article chargeable under this Act as an unenumerated article, with a duty of 4 per centum ad valorem, shall be added to the list of exemptions hereinbefore set forth, and shall be free from such duty; and from and after the time mentioned in such order for the commencement of such exemption, not being less than 6 months from the date thereof, such exemption shall take effect, and such article shall thenceforth, whilst such order shall continue in force, be free from such duty accordingly; and any such order may at any time be suspended or revoked by Her Majesty, with the advicc of Her Privy Council, by any other Order in Council.

XVII. And be it enacted, that all sums of money granted or payable under this Act as duties, penalties, or forfeitures in the British possessions in America or the Mauritius shall be deemed and are hereby declared to be sterling money of Great Britain, and shall be collected, recovered, and paid to the amount of the value which such nominal sums bear in Great Britain, and such money may be received and taken in sterling money of Great Britain, or in foreign coins at such rates as shall be equivalent to sterling money of Great Britain, and which shall have been fixed by any proclamation issued by Her Majesty ; and all duties under this Act shall be paid and received in every part of the British possessions in America and in the Mauritius according to the Imperial weights and measures now by law established; and in all cases where such duties are imposed according to any specific quantity or any specific value, the same shall be deemed to apply in the same proportion to any greater or less quantity or value; and all such duties shall be under the management of the Commissioners of Her Majesty's Customs.

XVIII. And be it enacted, that the net produce of the duties so received by the means and powers of this Act shall be paid by the Collector of the Customs into the hands of the Treasurer or ReceiverGeneral of the colony, or other proper officer authorized to receive the same in the colony in which the same shall be levied, to be applied to such uses as shall be directed by the local legislatures of such colonies respectively; and that the produce of such duties so received as aforesaid in the colonies which have no local legislature shall and may be applied in such manner as shall be directed by the Commissioners of Her Majesty's Treasury.

XIX. And be it enacted, that goods the produce or manufacture of the islands of Guernsey, Jersey, Alderney, or Sark, when imported from such islands into the British possessions in America or the Mauritius, shall be admitted to entry upon payment of the same duties as are payable upon the like goods the produce or manufacture of the United Kingdom, or of any of the said possessions, upon production to the principal officer of Customs at the port of importation of the proofs now required by law that such goods are the production or manufacture of the islands aforesaid.

XX. And whereas in some of Her Majesty's possessions abroad certain duties of tonnage are by Acts of the local legislatures of such possessions, made payable in respect of or are levied upon British vessels, to which duties the like vessels built within such possessions, or owned by persons resident there, are not subject; be it enacted, that there shall be levied and paid at the several British possessions abroad upon all vessels built in any such possessions, or owned by any person or persons there resident, other than coasting or drogueing vessels employed in coasting or drogueing, all such and the like duties of tonnage and shipping as are or shall be payable in any such possessions upon the like British vessels built in other parts of Her Majesty's dominions, or owned by persons not resident in such possessions.

XXI. And be it enacted, that the master of every ship arriving in any of the British possessions in America or the Mauritius, or the islands of Guernsey, Jersey, Alderney, or Sark, whether laden or in ballast, shall come directly, and before bulk be broken, to the Custom. House for the port or district where he arrives, and there make a report in writing to the Collector or Comptroller, or other proper officer, of the arrival and voyage of such ship, stating her name, country, and tonnage, and, if British, the port of registry, the name and country of the master, the country of the owners, the number of the crew, and how many are of the country of such ship, and whether she be laden or in ballast, and, if laden, the marks, numbers, and contents of every package and parcel of goods on board, and where the same was laden, and where and to whom consigned, and where any and what goods, if any, had been unladen during the voyage, as far as any such particulars can be known to him; and the master shall further answer all such questions concerning the ship and cargo, and the crew and the voyage, as shall be demanded of him by such officer; and if any goods be unladen from any ship before such report be made, or if the master fail to make such report, or make an untrue report, or do not truly answer the questions demanded of him, he shall forfeit the sum of 1001., and if any goods be not reported, such goods shall be forfeited.

XXII. And be it enacted, that the master of every ship bound from any British possession abroad, except the territories subject to the Government of the Presidencies of Fort William in Bengal, Fort Saint George, and Bombay, shall, before any goods be laden therein, deliver to the Collector or Comptroller, or other proper officer, an entry outwards under his hand of the destination of such ship, stating her name, country, and tonnage, and, if British, the port of registry, the name and country of the master, the country of the owners, the number of the crew, and how many are of the country of such ship; and if any goods be laden on board any ship before such entry be made the master of such ship shall forfeit the sum of 50l.; and before such ship depart, the master shall bring and deliver to the Collector or Comptroller, or other proper officer, a content in writing under his hand of the goods laden, and the names of the respective shippers and consignees of the goods, with the marks and

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