Custom House Custom House and the proceeds applied, first to the payment some British possession, stating the name of of freight and charges, next to duties, and the the place, the quantity and quality of the goods, surplus, if any, shall be paid to the proprietor the number and denomination of the packages, of the goods on his application for the same. the name of the ship in which they were Provided always, that if the importing ship laden, and of the master thereof. Goods from and goods be liable to quarantine, the time for the Channel Islands. Any goods the growth entry and landing shall be computed from the of or manufactured from materials grown in date of release. Provided always, that if 48 the Channel Islands, or any made from mahours (or any certain period after the report) terials upon which the duty has been paid in be specified in the bill of lading for the dis- the United Kingdom, and upon which no charge of cargo, the importer do neglect to drawback has subsequently been granted, may enter and land the same within such 48 hours, be imported into the United Kingdom without the master or owner of such ship may then payment of any duty; but such goods shall himself enter and land such goods. Goods not be charged with any proportion of such duties worth the duty may be destroyed. Clause 75 as shall fairly countervail any duties of excise enacts that if goods remain on board importing payable on the like goods the produce or manuship beyond 14 days, such ship may be detained facture of the part of the United Kingdom by the proper officer until all expenses be paid into which they may be imported, or payable for watching and guarding such goods beyond upon any of the materials from which such the prescribed period, not exceeding 5s. per goods are manufactured, and all goods manudiem. Clause 76 enacts that no claim for abate-factured in the said islands from any other ment of duty on account of damage can be al- than the aforesaid islands shall be taken to be lowed unless the claim is made on the first exami- foreign. Before any goods shall be entered as nation, nor unless it be proved that the goods the produce of the Channel Islands, the master were damaged before they were landed from is required to produce a certificate from the the importing ship; also that goods derelict, governor, lieutenant-governor, or commander&c., and droits of Admiralty are to be treated in-chief, testifying to the same. Clause 84 enacts as foreign goods, unless they are the growth or that, before any wine is entered as being the produce of any country by virtue whereof the produce of any of the British possessions abroad, same may be entitled to be admitted at less the master of the importing ship must deliver than the foreign duty, or duty free; also, that a certificate from the proper officer of such posdamages to be assessed by competent persons, sessions testifying to the same. AS TO THE the Commissioners having the power to call UNSHIPPING, LANDING, EXAMINATION, WAREupon two indifferent merchants to examine the HOUSING, and CUSTODY OF GOODS. Unshipgoods and certify to what extent the same are ping, weighing, &c., of goods and piling of lessened in value by such damage, whereupon timber. All the landing operations of goods, the officers may make abatement not exceed- unpacking, repacking, bulking, sorting, &c., ing three-fourths of the duty originally charge- to be performed at the expense of the importer: able thereon; but no allowance shall be made also, that the piling, sorting, and framing of for damage on coculus indicus, nux vomica, timber are to be performed at the expense of rice, guinea grains, lemons, spirits, corn, grain, the importer, and no allowance shall be made meal and flour, opium, sugar, cocoa, oranges, on account of any interstices. Clause 86 entea, coffee, pepper, tobacco, currants, raisins, acts that any goods removed or carried into wine, and figs. Goods from foreign possessions. the warehouse without examination or authoNo goods shall be entered as of or from a rity shall be forfeited. Clauses 87 and 88 enBritish possession abroad (if any benefit attach act that an account shall be taken of all goods to such distinction), except the territories sub- landed by the landing-waiters; also, that goods ject to the government of the presidencies of to be entered and duties ascertained according Bengal, Madras, and Bombay respectively, to landing account. Clause 9t enacts that, if unless the master of the importing ship shall the occupier of any warehouse shall neglect to have delivered to the collector or comptroller stow the goods warehoused therein so that easy a certificate under the hand of the proper offi-access may be had to every package and parcer of the place where such goods were taken cel thereof, he shall for every such neglect foron board of the due clearance of such ship from thence, containing an account of such goods. The Lords of the Treasury may require certificates of production, and if any goods in respect of which such certificates are required be imported without such certificate, they shall be deemed to be foreign goods, and liable to any duty attaching to them as such. Clause 79 enacts that certificates for spirits from British possessions in America and the island of Mauritius must be produced by the master of the importing ship, testifying that proof had been made to the proper officer of the place that such goods were the produce of feit £5. Clause 92 enacts that the occupier of any warehouse must produce any goods deposited in such warehouse if required, or forfeit, for every such neglect, £5 in respect of every package or parcel not so produced, besides the duties due thereon. Clause 93. Goods not duly warehoused, or fraudulently concealed or removed, forfeited. Clause 94. If the importer clandestinely open the warehouse and gain access to the goods therein, he shall forfeit for every such offence £100. Clause 95 enacts that if any goods shall be taken out of any warehouse without due entry of the same, the occupier of such warehouse Custom House Custom House shall forthwith pay the duties due upon such when removed, shall be liable to the duty goods; also, that every person so taking out payable thereon in that part of the United any goods without payment of duty, or who Kingdom into which they shall be so reshall aid, assist, or be concerned therein, and moved, if they be entered for home consumpevery person who shall wilfully destroy or em- tion therein; spirits removed contrary hereto bezzle any goods duly warehoused, shall be shall be forfeited, and all persons concerned in deemed guilty of a misdemeanour, and suffer such removal shall forfeit £100, or treble the punishment by law. Clause 96. If goods be value of such spirits. Warehoused goods, if damaged by fire, &c., the importer is not en- not cleared for home use or exportation titled to compensation. Clause 97. The du- within five years, must be re-warehoused, and ties on goods lost or destroyed by unavoidable the duties on deficiencies and expense of examiaccident may be remitted by the Commis- nation shall be paid by the proprietor. Goods sioners. AS TO THE REMOVAL OF WARE- not cleared or re-warehoused, and duties paid HOUSED GOODS. Goods may be removed from on deficiencies, after five years, shall, after one one port to another as often as may be re- month's notice, be sold, and the proceeds shall quired on the delivery to the proper officer by be applied to the payment of duties, warethe person requiring such removal of a request house rent and charges, and the surplus, if note, stating the particulars of the goods re- any, shall be paid to the proprietor. Goods quired to be removed, the name of the port, or not worth the duty may be destroyed. Goods of the warehouse, if in the same port to which in warehouses may be sorted, re-packed, &c., the same are intended to be removed, and with and any alterations made which may be necessuch other information, and in such manner sary for the preservation, sale, shipment, or and form, as the authorities may direct. The disposal thereof, under such regulations as the transmission of account-and remover to Commissioners from time to time direct; also, give bond in amount of duty-Bond how dis- wine or spirits may be bottled for exportation charged. On the delivery of goods for remo- only. Brandy may be mixed with wine in the val, an account containing the particulars proportion of 10 gallons to 100 casks of wine, thereof shall be transmitted from the officers of or spirits may be filled up and racked off; the port of removal to the officers of the port moreover, wines may be mixed and samples of destination, and the person requiring the taken. Repacking. Foreign import or duty removal thereof shall enter into bond, with one paid packages only to be used in re-packing. sufficient surety, in a sum equal, at least, to Goods in warehouses may be taken out withthe duty chargeable on such goods for the out payment of duty, for such purpose and for due arrival and re-warehousing thereof at the such period as to the Commissioners may apport or place of destination, and such bond pear expedient, and in such quantities, and shall not be discharged unless such goods shall with such security by bond for the due return have been produced to the 'proper officer, nor thereof, on the payment of the duties, as they until the full duties due upon any deficiency may direct. Entry for home consumption of such goods not accounted for shall have or exportation. No warehoused goods shall been paid; but any remover may enter into a be taken or delivered from the warehouse, general bond with such sureties, in such amount except upon due entry for exportation under and under such conditions as the Commis- the care of the proper officers, or upon due sioners may approve, for the removal from entry and payment of the full duties for home time to time of any goods from one ware- use, except goods delivered into the charge of house to another. Goods on arrival at port of the searchers, to be shipped as stores in such destination to be subject to the same regula- quantities as the collector or comptroller shall tions as goods on first importation; also, they allow, subject to the regulations of the commay, after formal re-warehousing, be entered missioners. Entries for wood goods restricted. for exportation or for home use on payment of No entry for home consumption shall be received duties. No spirits shall be removed except for or in respect of any timber or wood goods from warehouse. No spirits which shall have deposited in any warehouse for security of dubeen imported from ports beyond the sea upon ties for any less quantity at any one time than which a higher duty is payable on their im- five loads of such timber or wood goods, unportation into England than on their importa-less such wood goods be delivered by tale, in tion into Scotland or Ireland, shall be brought from Scotland and Ireland into England; nor shall any such spirits upon which a higher duty is payable on their importation into Scotland than on their importation into Ireland, be brought from Ireland into Scotland, except such as shall have been duly warehoused upon the first importation thereof, according to the laws in force for the warehousing of goods, and which shall be in the warehouse at the time of such intended removal, and which shall be removed from one warehousing port to another warehousing port; and all such spirits, which case such entry may be passed for any quantity thereof not being less than 240 pieces, or two great hundreds of such wood goods, and no less quantity of such timber or wood goods shall be delivered in virtue of any such entry at any one time than one load of such timber or wood goods, or 90 pieces of the latter if delivered by tale. Imported playing cards are not to be sold without an Inland Revenue wrapper, under penalties of £10 and £20. The forgery of wrappers provided by the Inland Revenue is deemed a felony. For table of duties, see TARIFF. Damask D DAMASK [Fr. Damas, It., Sp. and Port. Damases, Ger. Damast], a silk stuff with a raised pattern, so that the right side of the damask is that which has the flowers raised or saturated. Damasks should be of dressed silk, both in warp and weft. Also a kind of wrought linen made in the North of Ireland principally, which takes this name on account of its resemblance to silken damask. DAYS OF GRACE are a customary number of days allowed for the payment of a bill of exchange after it has become due: in this country | three days are allowed. DATES [Ger. Datteln, Fr. Dattes, It. Datteri], the fruit of the greater palm-tree : they are the shape of an acorn, but bigger, and contain, under a thin, yellow skin, a pulp of a sweetish, slimy taste, and under this a long hard kernel with a furrow running its whole length. They should be chosen large, yellow, with few wrinkles, plump, fleshy, of a whitish colour towards the kernel, and of a vinous taste. DEAD-RECKONING, the estimate or conjecture which seamen make of the place where a ship is, keeping an account of the distance run by the log. DEALS, or DEAL - BOARDS [Ger. Dielen, Du. Deelen, Da. Dæler, Sw. Tiljor. Fr. Planches minces, It. Tavole piane, Sp. Tablas poco gruesas, Port. Taboinhas, Rus. Doski, Pol. Tarcice, a thin kind of fir-planks, of great use in carpentry: they are formed by sawing the trunk of a tree into a great many longitudinal divisions, of more or less thickness, according to the purposes they are intended to serve. Deals are rendered much harder by throwing them into salt water as soon as they are sawed, keeping them there three or four days, and afterwards drying them in the air or sun; but neither this nor any other method yet known will preserve them from shrinking. Deals are imported by us from Dantzic, Petersburg, Narva, and many other ports in the Baltic, and from North America. Denmark tended to be relanded, in any part of the United Kingdom, and that such person, at the time of entry and shipping, was and continued to be entitled to the drawback thereon, and the name of such person shall be stated in the debenture, which shall then be delivered to such person or his agent, and the receipt of such person on the debenture, countersigned by the holder of such debenture, if the same shall have been transferred in the meantime, be the discharge for such drawback when paid." DEBIT, among book-keepers, is used to express the left-hand page of the ledger, to which are carried all articles supplied or paid on the subject of an account. DEED, a written contract, sealed and delivered. It must be written before the sealing and delivery, otherwise it is no deed; and after it is once formally executed by the parties, nothing can be added or interlined; and therefore if a deed is sealed and delivered with a blank left for the sum which the obligee fills up after sealing and delivery, this will make the deed void. DEMURRAGE is a term employed in the shipping trade to express certain arrangements entered into by the owner of a ship and the freighter in respect of payment, should the time specified in the charter-party for loading or unloading cargo be exceeded. A, for instance, lends his vessel to B for a certain sum of money, to carry, say, a cargo of coals to Jamestown. B agrees to unload the vessel, on her arrival, within so many days, or pay demurrage for every day beyond that time she has a ton of coal on board. He, in other words, agrees to reimburse the owner for the extra expenses of maintaining the ship during any delays caused by him or his agents, and, to meet the requirements of the law, the amount of demurrage is set down at a certain sum per diem. The time allowed for loading or unloading is variously called "working" and "running" days, according to the nature of the port for which the vessel sails; but, however it is, on the expiration of the last day, if the cargo be not all discharged, the master of the vessel claims before twelve o'clock the demurrage for one day, and continues to do so from day to day until the ship is clear. Demurrage can be claimed even if the vessel be detained from the place of discharge through the overcrowded state of the port, or in consequence of the unlawful acts of Custom-house officers, but not so if the port has been occupied by an enemy, or if the vessel was unskilfully handled or neglected. On the other hand, when demurrage is claimed for delay in loading or detention in port, it ceases whenever the vessel has cleared for sea, though she may be prevented from sailing for a long time by adverse winds and bad weather. DEBENTURE, the certificate given at the Custom-house to the exporter of goods on which a drawback is allowed, stating that he has complied with the statutory regulations, and is entitled to the drawback mentioned. To comply with the regulations, "the person entitled to any drawback on any goods duly DENMARK [Da. Danmark, Ger. Däneexported, or his agent authorised by him for mark], "the land or mark of the Dane," a that purpose, shall make and subscribe a de-kingdom in the N.W. of Europe, between claration upon the debenture that the goods mentioned therein have been actually exported, and have not been relanded, and are not in lat. 53° and 58° N., lon. 7° and 13°. Area. 14,532 square miles. Pop. 1,717,802. Provinces. Zeeland, Fionia, Laalland, Falster, Denmark Bornholm, Jutland. Dependencies. Faro Islands, Iceland, Greenland, St. Croix. Principal ports. Copenhagen, an exceedingly wellbuilt city on the E. coast of Zeeland. The harbour, a narrow channel running between the city and the island Amak, possesses great depth of water, and is capable of accommodating upwards of 500 vessels. Elsineur, the second port in importance, is about 20 miles N. from Copenhagen, at the narrowest part of the strait, between the Cattegat and the Baltic. Only small vessels can enter the harbour. Revenue for 1869-70, in rix-dols., 22,415,442. Expenditure, 22,531,092; showing a deficiency of 115,650, or £12,850. Balance in banks and treasuries amounted in sterling to £545,144. National debt, 1871, £13,233,000, of which about £900,000 are held by the Danish public. Commerce. As nearly all the foreign business is transacted in Copenhagen, the reports from that city will suffice to show the extent and nature of the Danish trade. Imports, 1869-70. The main articles may be grouped under the heads of (1) sugar; (2) coffee, rice, tea, tobacco; (3) manufactured goods; (4) metals. Sugar. After deducting the exports of this group, the imports were : Ib. 31,247,019 33,660,681 38,960,902 33,548,348 28,163,621 There is a marked tendency to take larger quantities of unrefined sugars and less quantities of refined sugars. At the same time there Import. 1869 70. These figures probably indicate an increasing domestic manufacture. An alteration has been made in the sugar duties, which ought to of Scotland, whose imports into Denmark have interest foreign sugar refiners, especially those grown from 500,000 lb. in 1867 to 12,000,000 lb. in 1870. The object of the change was to enable the Danish West Indian planters, whose financial affairs were in a most unsatis factory condition, to compete on an equal or favoured footing with the foreigners. Sugars are classed and entered for duty as follows:Sugar candies, sugar in whole or broken loaves, cakes, or the like answering to the Amsterdam standard No. 19 and thereover, a duty of 6 5-10th skillings per Danish lb. Muscovados darker than the Amsterdam standard sample No. 15, and other pulverized sugars not lighter than No. 9, as well as dissolved and liquid sugars, will pay a duty of 4 4-10th skillings per Danish lb. Muscovados answering to the Amsterdam standard No. 15, darker than No. 19, but lighter than No. 9, a duty of 4 5-10th skillings per Danish lb. Other pulverized sugars (not Muscovados) answering to the Amsterdam No. 15, but darker than No. 19, a duty of 4 8-10th skillings per Danish lb. Coffee, Rice, Tea, Tobacco : 1868-69. 11,351,678 2,759,939 14,612,999 4,417,568 498,5.30 5,627,101 34,392 319,925 533,840 5,457,050 42,372 401,019 There seems to be a diminishing demand for the dearer and made-up articles of this group, with a rising demand for the simpler kind. The import of yarns and raw linen goods is increasing, while that of velvets and silks is declining. "In his purchase of foreign goods," says Mr. Strachey, "the Danish importer or tradesman seems constantly to select the worst qualities which he can procure. This is particularly the case with English goods, of which, moreover, bad foreign imitations abound in Copenhagen.' Money. The rigsdaler = 6 marks = 96 skillings 25. 3d. Weights. Pound = 1'1023 lb. avoir; Tonder of corn=3'8270 bush.; of beer=28'9189 gall. of butter = 246'9179 lb. avoir; of coal = 46775 bush. Measures. Danish foot 1029" feet; Danish mile = 24,000 Danish feet. .... Raw Metals. lb. 1869-70 19,417,768 1868-69 19,630,607 .... Iron and lb. ...... 57,197,007 1867-68 19,963,816 ...... 68,103,379 .... .... .... ...... 44,809,039 1866-67 20,032,153...... 1865-66 14,785,675 Nearly all the raw metals come from England, as well as two-thirds of the iron and iron-wares. There is a general and steady consumption of these wares. It appears that 19 articles of import produce 93 per cent. of the whole customs revenue. These are-besides the above four groups-potables, wood, oils, salt, glass, earthenware, &c.; fruits, chicory, &c. ; cheese, coal. Exports. The following figures show the real value of the exports of Danish produce :Vegetable Substances. ..£2,314,000 2,309,000 ...... 2,118,000 1865-66 ....... 1866-67 1867-68 The Cereals. Great attention is paid in this country to cattle and dairy produce. The agricultural surplus for foreign markets seems rather to diminish than increase. The productive soil is rated at about 6,450,000 acres, of which about 2,270,000 are sown with the four principal cereals-wheat, rye, barley, oats. These cereals make up seventeen-twentieths of the vegetable crop; their annual yield is about 8,600,000 quarters, valued at, say, £900,000. Of the general cereal harvest about 17 or 18 per cent. may be available for exportation; the average take is 800,000 quarters; or about half the whole export. Denmark sends abroad as much grain as North Germany or Russia, half as much as Austria or the Principalities. Although the Danish producer sent less grain abroad in 1870 than in 1865, he receives as much money, as may be seen from the following 1868-69 .................................... 1,826,000 1869-70 1,858,000 The decrease of exports is entirely in Danish goods, principally cereals and cattle. share of Great Britain in the foreign trade of Denmark is more considerable than that of any other nation, being about 40 per cent. of the whole, and should the restrictions now impeding the free importation of domestic animals into Animals. The export of animals continues British ports be removed, it will no doubt soon to show that declining movement which has resume, and probablyexceed its former standard. | been steadfastly at work for several years. .... 1,798,653 .... 1,780,000 2,471,557 .... 1,900,000 It is stated that the increasing value of the animals compensates the country for the falling off in the number exported. The surplus export (i.e., the whole export of animals after imports have been deducted) is priced for 1869-70 at £655,000, against £676,000 for 1865-66. Of the sheep exported in 1869-70 about one half went to England; of the 46,425 cows and oxen, we took 6,167; but to Schleswig and Holstein went 39,379 horned beasts and 2,820 pigs with 19,865 sheep, of which animals a great number are known to be forwarded to England via Hamburg. It is with the hope of diverting the current of exportation from the German channel that the Danish Government are constructing the port of Esbjerg, behind Faro, near the S.W. corner of Jutland, which is expected to be ready for use in two or three years. Esbjerg, 2,238 49.505 8,081 51,577 I1,329 2,247 |