CHAPTER VI. DUTIES OF CUSTOMS.-RECIPROCITY ACTS.-AND ORDERS IN COUNCIL. See the observation respecting DECLARATIONS in lieu of Oaths, page 441. 6 Geo. IV. c. 111. An Act for granting Duties of Customs. Whereas an act was passed in the present session of parliament, intituled "An Act to repeal the several Laws relating to the Customs," in which it is declared, that the laws of the customs have become intri cate by reason of the great number of acts relating thereto which have been passed through a long series of years; and it is therefore highly expedient, for the interests of commerce and the ends of justice, and also for affording convenience and facility to all persons who may be subject to the operation of those laws, or who may be authorized to act in execution thereof, that all the statutes now in force relating to the customs should be repealed, and that the purposes for which they have from time to time been made should be secured by new enactments, exhibiting more perspicuously and compendiously the various provisions contained in them :-and whereas by the said act all the acts and parts of acts by which the duties of customs have been granted will be repealed, and all the duties of customs will thereby be made to cease and determine; and it is expedient to make provision for granting other duties of customs in lieu thereof: it is therefore enacted, that from and after the 5th day of January, 1826, this act shall come into and be and continue in full force and operation for granting duties of customs. § 1. And that in lieu and instead of all other duties of customs, (except the duties upon Corn, Grain, Meal, or Flour,) there shall be raised, levied, collected, and paid unto his Majesty, upon goods, wares, and merchandise imported into or exported from the United Kingdom, the several duties of customs,--and there shall be allowed the several drawbacks, as the same are respectively inserted, in figures in the tables to this act annexed, and denominated respectively, "Table of Duties of Customs Inwards,"-" Table of Duties of Customs Outwards." § 2. Goods having paid duties imposed by former acts, to be entitled to drawbacks. The amount of drawbacks granted upon goods exported from or used in Great Britain or Ireland, under any act in force on or before the 5th of January, 1826, shall remain payable with respect to such goods, as having paid the duties upon importation before the said 5th day of January, 1826, shall, after the said 5th day of January, 1826, be exported from or so used in Great Britain or Ireland :-Provided, that no drawback shall be allowed for any Ashes used in bleaching Linen, nor for any Brimstone used for the making of Oil of Vitriol, which shall not have been so used on or before the 5th of July, 1826, nor unless such drawback be duly claimed on or before the 5th of January, 1827. § 3. Duties and drawbacks to be under the management of commissioners of customs.-The duties and drawbacks shall be under the management of the commissioners of customs, under the provisions of an act passed in the present session of parliament, (c. 107.) intituled "An Act for the general Regulation of the Customs." § 4. Reciprocal duties to be levied on foreign merchandise, &c.—It shall be lawful for his Majesty, with the advice of his privy council, by order in council, from time to time, to direct that there shall be levied and collected any additional duty, (not exceeding one-fifth of the amount of any existing duty,) upon all or any goods, the growth, produce, or manufacture of any country which shall levy higher or other duties upon any article, the growth, produce, or manufacture of any of his Majesty's dominions, than upon the like article, the growth, produce, or manufacture of any other foreign country;-and in like manner to impose such additional duties upon all or any goods, when imported in the ships of any country which shall pay higher or other duties upon any goods when imported in British ships, than when imported in the national ships of such country,-or which shall levy higher or other tonnage or port or other duties upon British ships than upon such national ships, or which shall not place the commerce or navigation of this kingdom upon the footing of the most favoured nation in the ports of such country; and either to prohibit the importation of any manufactured article, the produce of such country, (in the event of the export of the raw material of which such article is wholly or in part made being prohibited from such country to the British dominions,)-or to impose an additional duty (not exceeding one-fifth as aforesaid) upon such manufactured article ;—and also to impose such additional duty in the event of such raw material being subject to any duty upon being exported from the said country to any of his Majesty's dominions; and all duties imposed by any such order shall be deemed to be duties imposed by this act. § 5. Drawback on the exportation of foreign rice or paddy.-Upon the exportation from the United Kingdom of any foreign Rice or Paddy, which shall have been cleaned therein, and which shall have paid the duties payable on the importation thereof under this act, there shall be paid for every hundred weight thereof a drawback equal in amount to the duty paid on every four bushels of the rough Rice or Paddy from which the same shall have been cleaned. § 6. Conditions on which such drawback is to be paid.-Provided always that such drawback upon Rice so exported shall be paid only upon such clean Rice as shall be deposited for the purpose of exportation, within one calendar month from the day on which the duty thereon had been paid, in some warehouse, (in which rice may be warehoused on importation without duty,) and shall there remain secured until duly shipped to be exported:-Provided also, the exporter shall make oath 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 paid. § 7. Drawback on camphor refined.*—Such drawback as is mentioned in the table of duties inwards, shall be allowed upon the exportation of any Camphor refined in the United Kingdom from a larger quantity imported unrefined, provided oath be made by the refiner, before the collector or comptroller, that the said refined Camphor was produced * Drawback repealed 2 and 3 Wm. IV. c. 84. § 39. See page 511. solely from camphor imported unrefined, and for which the duties had been paid. § 8. Strength of juice of lemons, &c. how ascertained.—And "for ascertaining the degrees of specific gravity of strength according to which the duty on the Juice of Lemons, Limes, and Oranges shall be paid," it is enacted, that such degrees of such specific gravity or strength shall be ascertained by a glass Citrometer, which shall be graduated in degrees in such manner that distilled water being assumed as unity at the temperature of sixty degrees by Fahrenheit's thermometer, every degree of the scale of such Citrometer shall be denoted by a variation of four one-thousandth parts of the specific gravity of such water. § 9. Flax, wood for ship-building, and bark, may be imported from New South Wales.-It shall be lawful to import any Flax,-and any Wood being eight inches square or upwards, fit for Ship-building, and any Bark, or any Solid Vegetable Extract to be used solely for the purpose of tanning Leather,—such articles being the growth or produce of the colony of New South Wales, or any of the settlements or dependencies thereof,-or of Norfolk Island,—or Van Dieman's Land,—or of New Zealand, and imported direct from the said places during the remainder of ten years, to be reckoned from the 1st of January, 1823,*—without payment of any duty :-Provided, that before such goods shall be entered as being the growth or produce of any of the said places, (except New Zealand,) the master of the ship shall produce and deliver to the collector or comptroller at the port of importation a certificate, under the hand of the proper officer at the place where such goods were taken on board, testifying that proof had been made, in manner required in such place, that such goods were of the growth or produce thereof,-stating the name of the place, and the quantity and quality of the goods, and the name of the vessel in which they are laden, and of the master thereof;-and such master shall also make oath before the collector or comptroller at the port of importation, that such certificate was received by him at the place where such goods were taken on board, and that the goods imported are the same ;-and before any such goods shall be entered as being the produce of New Zealand, the master shall make oath before the collector or comptroller of the customs at the port of importation, that such goods were taken on board at New Zealand. § 10. Warehousing goods.-It shall be lawful for the importer of any goods, subject to duties, 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 all goods which shall have been so warehoused before the commencement of this act, and shall remain so warehoused after the commencement of the same, shall become liable to the duties imposed by this act, in lieu of all former duties. § 11. Cape of Good Hope and Mauritius.-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 East India company's charter;—and the island of Mauritius shall be deemed to be one of his Majesty's sugar colonies, and placed upon the same footing in all respects as his Majesty's islands in the West Indies. § 12. Produce of limits of charter imported from Malta or Gibraltar.— All goods the produce of places within the limits of the East India * And HEMP of New Zealand by 7 Geo. IV. c. 48. TABLE OF DUTIES. But see LIST of GOODS which cannot be warehoused, page 459. company's charter, having been imported into Malta or Gibraltar in British ships, shall, upon subsequent importation into the United Kingdom direct from thence, be liable to the same duties as like goods imported direct from some place within the limits of the said charter. § 13. Pease for seed.-It shall be lawful to import Pease for seed, on payment of the duty imposed by this act, at times when the importation of Pease may be prohibited on account of the average price thereof. § 14. Wine for prisage.—Nothing in this act, nor in any other act passed in the present session, shall extend to alter or affect the right of entering Wine for prisage at such reduction of duties as the parties having such right shall be entitled to claim at any of the ports in England or Wales, where the right of prisage has not been purchased by the crown. § 15. Acts of this session, coming into force on January 5, 1826, to be the only laws for matters contained therein.-The enactments and provisions contained in this act, and in any other act or acts relating to the customs passed in the present session, which are to commence and have effect from and after the 5th of January, 1826, shall be, from and after that period, the only laws in force concerning all matters and things expressed or provided for herein or therein. § 17. Register bonds, &c.-All Bonds given by the owners or masters of British ships upon the registering of the same,-and all Bonds given by the masters of British ships upon their taking the charge or command of the same, shall be deemed to be Bonds for preventing frauds or evasions of the duties of customs, as well as for other purposes, and shall be liable to the same duties of stamps as any Bonds given for the duties of customs, or for preventing frauds or evasions thereof, under any act for granting duties of Stamps. § 18.* Nothing in this act or the other acts passed this session shall repeal or affect certain acts.—Nothing in this act, or in any other act or acts passed in the present session, shall extend to repeal or in any way to alter or affect an act passed 8 Geo. I. c. 14. intituled “An Act for making the River Eden navigable to Bank End in the County of Cumberland;"- -nor to repeal or in any way alter or affect an act, passed 33 Geo. II. c. 15. intituled "An Act for rendering the Exportation of Culm from the Harbour of Milford, in the County of Pembroke, and the Limits thereof, to the neighbouring Counties, more easy to the Proprietors and Purchasers of the same, and for the better securing the Duties payable thereon;"-nor to repeal or in any way alter or affect an act, passed 37 Geo. III. c. 100. intituled “ An Act for extending the Monmouthshire Canal Navigation, and for explaining an Act passed in the Thirty-second Year of his present Majesty, for making the said Canal;"-nor to repeal or in any way alter or affect an act, passed 42 Geo. III. c. 115. being an act of a local and personal nature, and intituled "An Act for making and maintaining certain Railways to communicate with the Monmouthshire Canal Navigation, and for enabling the Company of Proprietors of that Navigation to raise a further Sum of Money to complete their Undertaking; and for explaining and amending Acts passed in the Thirty-second and Thirtyseventh Years of his present Majesty's Reign relating thereto;"— * * (Certain acts relating to corn saved by this clause have been since repealed.-) * * * See page 387. Nor to repeal or in any way alter or affect an act, passed 5 Geo. IV. c. 70. intituled " An Act to permit Flour to be substituted for Foreign Wheat secured in Warehouses;"-nor to repeal or in any way alter or affect an act, passed 5 Geo. IV. c. 64. or acts relating to the fisheries, intituled "An Act to amend the several Acts for the Encouragement and Improvement of the British and Irish Fisheries ;"-nor any other act or part of an act relating to the said fisheries, which shall be in force at the time of the commencement of this act ;-nor to repeal or in any way alter or affect an act, passed 4 Geo. IV. c. 88. intituled 'An Act for regulating Vessels carrying Passengers between Great Britain and Ireland ;"- -nor to repeal or in any way alter or affect an act, passed 51 Geo. III. c. 47. intituled "An Act for carrying into effect the Provisions of a Treaty of Amity, Commerce, and Navigation, concluded between his Majesty and his Royal Highness the Prince Regent of Portugal;"-nor to repeal or in any way alter or affect an act, passed 59 Geo. III. c. 54. intituled " An Act to carry into effect a Convention of Commerce concluded between his Majesty and the United States of America, and a Treaty with the Prince Regent of Portugal;"-nor to repeal or in any way alter or affect any act or acts by which a drawback of duty is granted in respect of materials imported into the United Kingdom, and used in building churches or chapels. § 19. And it is further enacted, that nothing in this act, or in any other act passed in the present session, shall extend to repeal or in any way alter or affect an act, passed in the 6 and 7 Wm. III. c. 10. intituled "An Act for the better Admeasurement of Keels and Keel Boats in the Port of Newcastle, and the Members thereunto belonging;"-nor to repeal or in any way alter or affect an act, 15 Geo. III. c. 27. intituled "An Act for Admeasuring Waggons and other Carriages, used in loading Coals on board Ships at the several Ports of this Kingdom, in the same Manner as at the Ports of Newcastle and Sunderland;"―nor to repeal or in any way alter or affect an act, 31 Geo. III. c. 36. intituled An Act to prevent Keels, Pan Keels, and Pan Boats, and other Boats, and Wains, and Carts, being used in the Removal or Carriage of Coals, after having undergone any Alterations or Repairs, without being first inspected, read measured, marked, and nailed." § 20. Coal vessels carrying more than allowed forfeited.-Provided always, that if upon examination of any kecl, boat, wain, waggon, barrow, cart, coup, or other vessel or carriage employed in the conveyance of coals, cinders, ashes, or culm, for the purpose of being laden or shipped for exportation, or to be carried coastwise, and which shall have been admeasured, weighed, numbered, and marked in manner directed by any act at any time in force, for that purpose, there shall be found any greater quantity of coals, cinders, ashes, or culm than such keel, boat, wain, waggon, barrow, cart, coup, or other vessel or carriage is allowed to carry or convey, according to the number, nails, or other marks set thereon, whether such number, nails, or other marks denote the quantity by weight or by measure, every such keel, boat, waggon, barrow, cart, coup, or other vessel or carriage so overloaded, shall be forfeited. § 21. --- An account of the amount of hereditary revenues of the crown to be kept separate. From and after the 5th day of January, 1826, the commissioners of the treasury of the United Kingdom shall cause to be prepared and kept an account of what the hereditary revenue arising in England would have amounted to, in case the same had not been and was not consolidated and collected with other duties of customs |