Wood continued.

exceeding 12 ft. in length, or exceeding 14 in. in
thickness, are subject and liable to the duties payable
on Deals.

hewed on one side, of the growth and produce of any
British Possession in America, and imported directly
from thence, viz.-

not exceeding 7 ft. in length, and not above 14 in. in
thickness, the 120

exceeding 7 ft. and not exceeding 12 ft. in length, and
not above 1 in. in thickness, the 120....
exceeding 12 ft. in length, or exceeding 1 in. in
thickness, are subject and liable to the duties pay-
able on Deals.

Pipe Boards, viz.-above 5 ft. 3 in. and not exceeding 8 ft. in length,
and under 8 in. square, the 120.

exceeding 8 ft. in length, and under 8 in. square, the
120

of all sorts, exceeding 5 ft. 3 in. in length, and under 8
in. square, of the growth and produce of any British
Possession in America, and imported directly from
thence, the 120..

Wainscot Boards, viz. the foot, containing 12 ft. in length, and one
in. in thickness, and so in proportion for any greater or lesser length
or thickness

Boards of all sorts, not otherwise enumerated or described, of the
growth and produce of any British Possession in America, and im-
ported directly from thence, the 120....

Bowsprits, see Masts.

Deals to be used in Mines, viz. above 7 in. in width, being 8 ft. and
not above 10 ft. in length, and not exceeding 14 in. in thickness,
the 120

For the amount of drawback on Deals and Timber used in Mines,
see page 622.

Deals, imported into Great Britain, viz.—

£. s. d

050

0 10

9 30

18 6 0

0 19 6

040

0 8 4

8 26

above 7 in. in width, being 6 ft. and not above 16 ft. in
length, and not exceeding 34 in. in thickness, the 120...19
above 7 in. in width, above 16 ft. and not above 21 ft. in
length, and not exceeding 34 in. in thickness, the 120..22
above 7 in. in width, above 21 ft. and not above 45 ft. in
length, and not above 31 in. in thickness, the 120......44
above 45 ft. in length, or above 3 in. in thickness, (not
being Timber 8 in. square or upwards) the load con-
taining 50 cubic ft.

and further the 120

Deals of the growth and produce of any British Possession in Ame-
rica, and imported directly from thence into Great Britain, viz.—

0 0

0 0

00

..2 10 0

600

above 7 in. in width, being 6 ft. and not above 16 ft. in length, and not exceeding 34 in. in thickness, the 120 .. 2 0 0 above 7 in. in width, above 16 ft. and not above 21 ft. in length, and not exceeding 34 in. in thickness, the 120.. 2 10 0 Deals above 7 in. in width, being 6 ft. and not above 21 ft. in length, and exceeding 31 in. in thickness, the 120...

above 7 in. in width, exceeding 21 ft. in length, and not exceeding 4 in. in thickness, the 120 ...

400

500

above 7 in. in width, exceeding 21 ft. in length, and exceed-
ing 4 in. in thickness, (not being timber 8 in. square or up-
wards) the 120

......10 0 0

Deals, imported into Ireland, viz.

above 7 in. and not exceeding 12 in. in width, and not exceed-
ing 34 in. in thickness, viz.-

8 ft. and not exceeding 12 ft. in length, the 120..
exceeding 12 ft. and not exceeding 14 ft. in length, the

12 9 5

120

14 11 0

exceeding 14 ft. and not exceeding 16 ft. in length, the

120..

..16 12 6

exceeding 16 ft. and not exceeding 18 ft. in length, the
120.

18 14 1

Wood continued.

£. s. d.

Deals, exceeding 18 ft. and not exceeding 20 ft. in length, the 120 .20 15 7
above 7 in. and not exceeding 12 in. in width, and exceeding
34 in. in thickness, viz. 8 ft. and not exceeding 20 ft. in
length, the 120

above 7 in. and not exceeding 12 in. in width, and not ex-
ceeding 4 in. in thickness, and exceeding 20 ft. in length,
the 120

.41 11 3

.51 9 2

above 7 in. and not exceeding 12 in. in width, and exceeding
4 in. in thickness, and exceeding 20 ft. in length, the 120 100 6 1
On the petition of the Irish merchants in regard to the duty chargeable
in Ireland on Deals above 20 ft. and not exceeding 21 ft. in length, the
Lords of the Treasury decided, that under the Act of Union, no articles
whatever should be charged with a higher duty in Ireland than in Eng-
land, and if therefore in any case Deals imported into Ireland would, ac.
cording to the graduated scale in use in that country, be charged with a
higher rate of duty than Deals of the same dimensions imported into Eng-
land, the duty should be reduced so as to be equal only to that charged in
England. Treas. Order, 11th, and Cus. Min. 12th Aug. 1826.
Deal ends, imported into Great Britain, viz.-

above 7 in. in width, being under 6 ft. in length, and not
exceeding 34 in. in thickness, the 120

6 0

......12 0

0

above 7 in. in width, being under 6 ft. in length, and ex-
ceeding 3 in. in thickness, the 120

of the growth and produce of any British Possession in
America, and imported directly from thence into Great
Britain, viz.-

above 7 in. in width, being under 6 ft. in length, and not
exceeding 34 in. in thickness, the 120

above 7 in. in width, being under 6 ft. in length, and ex-
ceeding 34 in. in thickness, the 120*

Deal Ends imported into Ireland, viz.—

above 7 in. and not exceeding 12 in. in width, and under
8 ft. in length, viz.—

not exceeding 31 in. in thickness, the 120

exceeding 34 in. in thickness, the 120..

Deals and Deal Ends, víz.-of all sorts, of the growth and produce
of any British Possessions in America, and imported
directly from thence into Ireland, the 120

and further, on all Deals and Deal Ends imported
into Ireland of the aforesaid lengths and thicknesses,
but of the following widths, the additional duties fol-
lowing, viz.-

if exceeding 12 in. and not exceeding 15
in. in width twenty-five per cent.

if exceeding 15 in. and not exceeding 18}

in. in width fifty per cent.

if exceeding 18 in. and not exceeding 21
in. in width seventy-five per cent...

0 15 0

1 10 0

7 1 8 .13 14 8

083

of the said rates.

of ditto.

}

of ditto.

if exceeding 21 in. in width

100 per cent., or an additional duty, equal to the aforesaid rates respec

tively.

Deals, commonly called Screw Boards, not exceeding 8 ft. in length,
brought as stowage for cargoes of Hemp and Flax, may be reduced to
firewood, and be admitted to entry as such. Cus. Min. 9 Jan. 1822.-
See Note under Firewood, in Wood.

Firewood, not fit or proper to be used other than as such, viz.—
the fathom 6 ft. wide and 6 ft. high

of the growth and produce of any British Possession in
America,** and imported directly from thence, the fathom
6 ft. wide and 6 ft. high....

All Deals, Deal ends, and such like articles of wood, split or used as
Dunnage, which may not be worth the rated duties chargeable thereon, are
to be measured and passed at the duty on Fire wood, on being first re-
duced, at the proprietor's expense, to lengths not exceeding one foot and a-

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

0 19 0

0 0 10

** See 7 Geo. IV. c. 48. § 45. page 651, and 10 Geo. IV. c. 43. § 15. page 655.

Wood continued.

half in measure, or be so split as to be rendered unfit for any other pur-
pose than firewood, and prior to its admeasurement in the fathom takes
place, which must be six feet long, six feet wide, and six feet high. Cns.
Min. 10 Oct. 1820, and 18 Aug. 1825.

Note.-Deals, Deal Ends, and such like articles of Wood, split or used as
DUNNAGE, which may not be worth the rated duty, may be passed as Fire-
wood, on being first reduced and rendered unfit for any other purpose, at
the Importer's expense.-Cus. Min. 28 June, 1824.

Fir Quarters, viz. under 5 in. square, and under 24 ft. in length, the
120

under 5 in. square, and 24 ft. in length, or upwards, the
120

£rd

.18 2 7

...27 0 0

5 in. square or upwards are subject and liable to the
duties payable on Fir Timber.

Fir Quarters, of the growth and produce of any British Possession
in America, and imported directly from thence, viz.—
under 5 in. square, and under 24 ft. in length, the 120 3 5 0
under 5 in. square, and 24 ft. in length, or upwards,
the 120

5 in. square, or upwards, are subject and liable to the
duties payable on Fir Timber.

4 17 6

8 in. square or upwards, the load containing 50 cubic ft..

Fir Timber, see Timber.

Handspikes, viz.-under 7 ft. in length, the 120.

200

7 ft. in length, or upwards, the 120.

Handspikes, of the growth and produce of any British Possession in
America, and imported directly from thence, viz.—
under 7 ft. in length, the 120..

400

026

7 ft. in length, or upwards, the 120

Knees of Oak, viz.-under 5 in. square, the 120.

5 in. square, and under 8 in. square, the 120

050

0 10 0

400

160

under 5 in. square, the 120 ..

020

5 in. square, and under 8 in. square, the 120

0.15 0

Lathwood, viz.-**in pieces under 5 ft. in length, the fathom, 6 ft.
wide and 6 ft. high...

050

450

6 16 0

.10 4 0

Knees of Oak, of the growth of any British Possession in America,

and imported directly from thence, viz.—

8 in. sq. or upwards, the load containing 50 cubic ft.

in pieces 5 ft. in length, and under 8 ft. in length, the
fathom, 6 ft. wide and 6 ft. high

8 ft. in length and under 12 ft. in length, the fathom, 6 ft.
wide and 6 ft. high

12 ft. long or upwards, the fathom, 6 ft. wide and 6 ft. high. 13 12 0 Lathwood, of the growth of any British Possession in America, and

imported directly from thence, viz.

in pieces under 5 ft. in length, the fathom, 6 ft. wide and
6 ft. high....

in pieces 5 ft. in length or upwards, the fathom, 6 ft. wide

12 in. in diameter, or upwards, the load containing 50 cubic ft. 2 15

Masts, Yards, or Bowsprits, of the growth of any British Possession
in America, and imported directly from thence, viz.—**

6 in. in diameter and under 8 in. each

8 in. in diameter, and under 12 in. each

12 in. in diameter or upwards, the load containing 50 cubic ft.. 0 10 0 Oak Plank, viz.-2 in. in thickness, or upwards, the load contain

ing 50 cubic ft...

Oak Plank, of the growth of any British Possession in America, and
imported directly from thence, viz.—

2 in. in thickness or upwards, the load containing 50
cubic ft..

Oak Timber, see Timber.

400

0 15 0

** See 7 Geo. IV. c. 43, 45. p ge 651, and 10 Geo. IV. c. 43. § 15. p ge 65.

Wood continued.

Oars, the 120

of the growth of any British Possession in America, and im-
ported directly from thence, the 120..

Shingles, see 10 Geo. IV. c. 43. § 15. page 655.
Spars, viz-under 22 ft. in length, and under 4 in. in diameter, ex-
clusive of the Bark, the 120...

£. s. d.

14 19 3

0 19 6

......

2 8 0

22 ft. in length or upwards, and under 4 in. in diameter, ex-
clusive of the Bark, the 120

5 0

4 in. in diameter and under 6 in. in diameter, exclusive of
the Bark, the 120...

9 0

of the growth of any British Possession in America, and im-
ported directly from thence, viz.—

under 22 ft. in length, and under 4 in. in diameter, exclusive
of the Bark, the 120...

09

22 ft. in length or upwards, and under 4 in. in diameter, ex-
clusive of the Bark, the 120..

0 16 0

4 in. in diameter, and under 6 in. in diameter, exclusive of
the Bark, the 120.

1 15 0

The diameter for duty of all Lancewood Spars under 22 feet in length, is to
be taken at 11 feet from the butt. Treas. Order, 7 Nov. 1823.

Spokes for Wheels, viz.—

not exceeding 2 ft. in length, the 1000.
exceeding 2 ft. in length, the 1000

of all sorts, of the growth of any British Possession in Ame-
rica, and imported directly from thence, the 1000 ....

1

3

0

0

Wheel Spokes, Tree Nails, and other Wood Goods imported from Van Die-
men's Land, produce of the Colony, upon the same terms as similar arti-
cles imported from New South Wales. Treas. Order, 4 May, 1830.
Staves, viz.-**not exceeding 36 in. in length, not above 3 in. in
thickness, and not exceeding 7 in. in breadth, the 120.....
above 36 in. and not exceeding 50 in. in length, not above 3
in. in thickness, and not exceeding 7 in. in breadth, the 120.2 6
above 50 in. and not exceeding 60 in. in length, not above 3
in. in thickness, and not exceeding 7 in. in breadth, the 120. 3
above 60 in. and not exceeding 72 in. in length, and not above
3 in. in thickness, and not exceeding 7 in. in breadth, the
120

above 72 in. in length, not above 3 in. in thickness, and not
exceeding 7 in. in breadth, the 120.
Above 3 in. in thickness, or above 7 in. in breadth, and not
exceeding 63 in. in length, shall be deemed Clap Boards,
and be charged with duty accordingly.

Above 3 in. in thickness, or above 7 in. in breadth, and ex-
ceeding 63 in. in length, shall be deemed Pipe Boards, and
be charged with duty accordingly.

By the 7 and 8 Geo. IV. c. 56. Staves imported from any Foreign country
in America, or from the Ionian Islands, to be charged with the same duty
as the like Staves are charged with when imported from other Foreign
countries.

Staves of the growth of any British Possession in America, and im-
ported directly from thence, viz.—

0 0

4 4 0

4 16 0

020

not exceeding 36 in. in length, not above 34 in. in thickness,
and not exceeding 7 in. in breadth, the 120..
above 36 in. and not exceeding 50 in. in length, not above 34
in. in thickness, and not exceeding 7 in. in breadth, the 120. 0 4 0
above 50 in. and not exceeding 60 in. in length, not above 34

in. in thickness, and not exceeding 7 in. in breadth, the 120. 0 6 0 above 60 in. and not exceeding 72 in. in length, not above 34

in in thickness, and not exceeding 7 in. in breadth, the 120. 080 above 72 in. in length, not above 34 in. in thickness, and not exceeding 7 in. in breadth, the 120.

0 10 0 not exceeding 14 in. in thickness, shall be charged 14 part duty on such with

Staves.

** See 7 Geo. IV. c. 48. § 45. page 651, and 10 Geo. IV. c. 43. § 15. page 655

Wood continued.

Above 34 in. in thickness, or above 7 in. in breadth, and not
exceeding 63 in. in length, shall be deemed Clap Boards,
and be charged with duty accordingly.

Above 3 in. in thickness, or above 7 in. in breadth, and ex-
ceeding 63 in. in length, shall be deemed Pipe Boards, and
be charged with duty accordingly.

See Note under Train Oil in Oil.

Teak Wood, the load, containing 50 cubic ft.......

of the growth of any British Possession in Africa, the
load containing 50 cubic ft...

fit for Ship building, imported from the East Indies, see Wood
(below.)

Timber, viz.

Fir Timber, 8 in. square or upwards, the load containing 50
cubic ft....

of the growth of any British Possession in America,** and
imported directly from thence, 8 in. square or upwards, the
load containing 50 cubic ft.....

1 10 0

0 10 0

215 0

0 10 0

Hemlock Timber, to pay duty as Fir Timber. Cus. Min. 18 Aug. 1825.
Oak Timber, 8 in. square or upwards, the load containing 50 cubic ft. 2 15 0
- of the growth of any British Possession in America, im-
ported directly from thence, 8 in. square or upwards, the
load containing 50 cubic ft.

....

-Timber of all sorts, not particularly enumerated or described, nor
otherwise charged with duty, being 8 in. square or upwards, the
load containing 50 cubic ft.

0 10 0

1 8 0

being of the growth of any British Possession in America,** and imported directly from thence, being 8 in. square or upwards, the load containing 50 cubic ft.... 0 5 0 Timber Ends remaining on board ships after their cargoes of Timber have been delivered, are to be charged with the proper duty instead of being left on board. Cus. Min. 9 Aug. 1797.

Drawback on Timber used in Mines.- See page 622.

Ufers, viz.-under 5 in. square, and under 24 ft. in length, the 120.18
under 5 in. square, and 24 ft. in length, or upwards, the 120.27
5 in. square or upwards, are subject and liable to the duties pay-
able on Fir Timber.

27

0 0

Ufers, of the growth of any British Possession in America, and im-
ported directly from thence, viz.-

under 5 in. square and under 24 ft. in length, the 120*

350

under 5 in. square and 24 ft. in length, or upwards, the 120 ..4 17 6 5 in. square or upwards, are subject and liable to the duties payable on Fir Timber.

Wainscot Logs, viz.

8 in. square or upwards, the load containing 50 cubic ft.. 2 15 0 Wainscot Logs, of the growth of any British Possession in America, and imported directly from thence, the load containing

50 cubic ft........

0 12 0

Wood 8 in. square and upwards, fit for Ship building, the produce of, and imported from New South Wales, Norfolk Island, New Zealand, or Van Diemen's Land, or their dependencies, until 1 Jan. 1833.++. Free. Wood fit for Ship-building, imported from any British Possession within the limits of the East India Company's Charter, the load of 50 cubic ft....

001

... 5 0 0

imported from any other place within those limits, the load. 0 10 0 Unmanufactured, of the growth of any British Possession in America, not particularly enumerated or described, nor otherwise charged with duty, for every 1007. of the value ... Unmanufactured, not particularly enumerated or described, and on which the duties due on importation are payable according to the value thereof, being the growth of the British Limits within the Province of Yucatan, in the Bay of Honduras, and imported directly from the said Bay, for every 1007, of the value.....

500

*7 Geo. IV. c. 48. (6 July, 1826.) ++ See the Act, page 499. ** See 7 Geo. IV. c. 43. § 45. page 651, and 10 Geo. IV. c. 43. § 15. page 655. ¶ 2 and 3 Wm. IV. c. 84. (4 Aug. 1832.)