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of Duties of Customs payable on Goods, Wares, and Merchandise, exported from the

the United Kingdom to Foreign Parts.

OUTWARDS. Daty. £. . s. d.

f. s. and cinders usually sold by

made use of as wool again, matmeasure, viz. exported to the

trasses or beds stuffed with Isle of Man, the chaldron, im

combed wool, or wool fit for perial measure

0 1 6

combing or carding, the lb. .00 1 exported to any British possession, the chaldron, imperial

The following duty is also payable

0 1 6 on goods of the growth, proexported to any other place,

duce, or manufacture of the in a British ship, the chaldron,

United Kingdom exported from Newcastle measure

0 17 0 thence, whether subject to other in a ship, not British, the chal

export duty or not, viz. goods, dron, Newcastle measure

1 10 3 wares, and merchandise, of the Coals and cinders usually sold by

growth, produce, or manufacweight, viz. exported to the Isle

ture of the United Kingdom, of Man, the ton

0 1 0
except as herein-after

men exported to any


tioned, exported to any port or sion, the ton

0 1 0 place whatever, for every £100 exported to any other place

of the true and real value 0 10 0 in a British ship, the ton 0 5 9

EXCEPT Ditto, in a ship not British, the

Bullion. ton

0 10 Corn, grain, meal, malt, flour, bisAny coals which shall have

cuit, bran, grits, pearl barley, been screened through a

and Scotch barley. riddle or screen, the bars

Cotton yarn, or other cotton manuof which not being in any

factures. part thereof more than

Fish. three-eighth parts of an inch

Linen, or linen with cotton mixed. asunder, shall, on exporta

tion from any part of Great

Military clothing, accoutrements, or
Britain, be subject and

appointments, exported under
liable to such and the like

the authority of the commissionduties, and no other, as are

ers of his majesty's treasury, or may be charged and

and sent to any of his majesty's payable on culm exported

forces serving abroad. from Great Britain to Fo

Military stores exported to India by reign parts.

the East India Company. Culm, exported to the · Isle of Man,

Salt. the chaldron, imperial measure 0 0 6 Sugar, refined, of all sorts, and - exported to any British posses

sugar candy. sion, the chaldron, imperial

0 0 6 Goods, wares, and merchandise, exexported to any other place :

ported to the Isle of Man by in a British ship, the chaldron,

virtue and under the authority Newcastle measure

0 4 6 of any licence which the comDitto, in a ship not British, the

inissioners of his majesty's cuschaldron, Newcastle mea

toms are or may be authorised

8 0 and empowered to grant. Skins, coney, the 100

0 1 Any sort of craft, food, victuals, hare, ihe 100

0 1

clothing, or implements or maWool, of hares and of conies, the lb. 0 0 1

terials necessary for the British of sheep or lambs not being

fisheries established in the island of the value of 1s. the lb. there

of Newfoundland, or in any o. of, the lb.

0 0 0 his majesty's colonies, islands, Ditto, being of the value of 1s.

or plantations in North Amethe lb. or upwards, the lb. 0 0 1 rica, on due entry thereof, and Woollen manufactures :-woolsels,

exported direct to the said comortlings, shortlings,yarn, wors

lonies, islands, or plantations. ted, woolfacks, cruels, coverlids,

Wool. waddings, or other manufac

Woollen goods, or woollen and tures, or pretended manufac

cotton mixed, exported to any tures, slightly wrought up or

port or place within the limits put together, so as that th

of the East Indi. Company's same may be reduced to and




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A Table of the Duties of Custous payable on Goods, Wares, and Merchandise brought

or sent Coastwise, from one Port or Place to any other Port or Place in the United Kingdom, and of the Drawbacks to be allowed upon the Exportation of such Goods, Wares, and Merchandise.

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£. s.

d. Coals, culm, and cinders, except

phan's duty, and of all charcoal made of wood, viz.

other rates, dues, and ducoals, except small coals other

ties, payable to the corpowise charged with duty, brought

of London upon coal, culm, coastwise from any port or place

and cinders imported into in the united kingdom into any

the port of London, to be port in England or Wales, in

paid over to the said corpocase they be such as are most

ration at the end of every usually sold by weight, the ton 0 4 0

Drawback 8 Coals, shipped to be carried coast-
Ditto, in case they be such as

wise from the port of Newcastle-
are most usually sold by

upon-Tyne to any other port in measure, the chaldron, im

the united kingdoin, the chalperial measure

0 6 0 dron, imperial measure Drawback 5 6

small, which have been brought coastwise from any

screened through a screen or port of the united kingdom into

riddle, the bars of which not any port in Ireland, the ton

0 1 71

being in any part thereof more Ditto, and further, if brought

than 3-8ths of an inch asunder, into the harbour of Dublin,

or such coals mixed with ashes, . the ton

0 0 11 shipped to be sent coastwise Culm, viz. to be used for burning

from the ports of Newcastle or lime sent from any place within

Sunderland to any port in Engthe limits of the port of Milford,

land or Wales, the chaldron, imin the county of Pembroke, to

perial measure any other place within the ·

Ditto, not subject to the counties of Pembroke, Caermar

duty imposed upon coals then, Cardigan, or Merioneth,

brought coastwise. the chaldron, imperial measure 0 0 6

and culm carried from ElDitto, not having been so

lenfoot to Bank End, in the sent or charged with duty

county of Cumberland, or from brought coastwise from

any other Creek or place beany port in the united

tween Ellenfoot and Bank End kingdom into any port in

aforesaid, provided bond be enEngland or Wales, the

tered into, with a general condi-
chaldron, imperial mea-

tion for the due landing of such
0 0 6 coals within the said limits;
Drawback 0 0 6

coals and culm carried on the Cinders, made of pit coal, brought

Monmouthshire canal, or on any coastwise from any port in the

of the railways or tram roads united kingdom, into any port

connected therewith, and afterin England or Wales, the chal

wards carried from any port or dron, imperial measure 0 6 0 place to the eastward of the Coals, culm, and cinders, brought

islands called the Homes, to any by the Grand Junction or Pad

other port or place in or upon dington canals, nearer to Lon

the river Severn:also to the don than the stone or post at or

eastward of the Homes withnear the north-east point in

out passing to the westward of Grove Park, in the county of

the said islands, except in going Hertford, or brought down the

to the port of Bridgewater, and river Thames nearer to London

without touching at any place than the city's stone placed on

to the westward of the said the west side of Staines Bridge,

islands ;-coals, culm, and cinin the county of Middlesex, the

ders carried from any part of ton

0 1 0 the Lancaster canal, or any of And a further duty of 1s. 3d.

the branches thereof, or from the ton payable to the pro

any port or place within the per officer of customs, in

hundred of Lonsdale, in the lieu of the duty called or

county of Lanmster, into the Ul





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Duty. d.

£ s... le canal, across or along

Ditto, countesses, exceeding ay or estuary separating

16 inches in length and 8 wo canals ;-coals, culm,

inches in breadth, and not Jers, or coked coals, burnt

exceeding 20 inches in om pit coal on which the

length and 10 in breadth, proper duties shall have been

the 1000

1 2 6 paid being again brought coast

Ditto, duchesses, exceeding wise from any port or place in

20 inches in 'ength and Great Britain to any other

10 inches in breadth, and port or place in England os

not exceeding 24 inches Wales; Duty free.

in length and 12 inches in Slates, brought coastwise from one

breadth, the 1000

1.15 6 port to another port in Great

delivered by weight, queen Britain, delivered by tale :

or size rag slates, the ton 01) doubles, not exceeding 13 inches

Ditto, imperial or milled in length, or 7 inches in

slates, the ton

0 15 6 breadth, the 1000

0 6 0

Ditto, slab slates, the ton 0 13 0 Ditto, ladies', exceeding 13

Ditto, block slates, the ton. O 14 6 inches in length, and 7

Ditto, Westmoreland rag inches in breadth, and

slates, the ton

0 14 6 not exceeding 16 inches

Ditto, slate or slates not in length and 8 inches in

otherwise described, for breadth, the 1000 , 013 0


£100 value 25 00 Numerous acts of parliament have been passed 10s. for every offender so taken. Watermen, to prevent frauds in this branch of the revenue; carmen, porters, &c. in whose custody run goods but a similar measure to that pursued by the are found, shall forfeit treble value, or be corne consolidation act, respecting the quantum of mitted for three months. Ships and vessels from the duties, is yet a desideratum, with regard to foreign parts, having on board tea, or brandy, the acts restraining fraud.

rum, &c., in casks under sixty gallons, except for Officers of the customs, 13 and 14 Car. II. the use of seamen, found at anchor, or hovering cap. 11, sect. 4 & 6, may search ships, and near any port, or within two leagues (increased having writ of assistance, may search houses ; to eight leagues by subsequent acts) of the shore, keepers of wharfs, quays, &c. landing or ship- and not proceeding in their voyages, unless in ping goods, without the presence of some officer cases of unavoidable necessity, all such tea, &c. of the customs, shali forfeit £100. Where offi- shall be forfeited. Persons offering any bribe cers of the customs are hindered in the execution to officers of the customs, to connive at the runof their duty by persons armed to the number ning of goods, to forfeit £50; and obstructing of eight, the offenders, by stat. 6, Geo. I. cap. 21, such officer, in entering or searching ships, inare to be transported for seven years.

curs a forfeiture of £100: and if an officer be If any goods are put into any vessel to be . wounded or beaten on board a ship, the offenders carried beyond sea : or be brought from beyond to be transported, &c., 9 Geo. II. cap. 35, &c. sea, and unshipped to be landed, the duties not See SMUGGLING. being paid nor agreed for at the custom-house; In the year 1822 a very important act, affectthe same shall be forfeited, one moiety to the ing the customs, called the warehousing act, was king, the other to the seizer, &c.

finally revised. The great feature of this act is It is also made felony for any persons to he deferring the payment of duties due to the king assembled with fire-arms, &c., or to be assisting at the time of importation, and allowing goods in the running of goods; to be found passing to remain in warehouses and other places, under within five miles from the sea-coasts, with any the king and the owner's key, until it may sut borses, carts, &c., wherein are put above six the parties to remove them for exportation or pounds of tea, or five gallons of brandy, or other home consumption, according to certain regu. foreign goods of £30 value, not having per- lations. In 1825 the benefits of this act were mits; and suspected persons lurking near the extended to the colonies of Great Britain, who are coasts, not giving a good account of them- now treated in this respect as an integral part of selves, may be sent by a justice to the house of kingdom. In 1824 prohibitions on imports, and correction for a month; and informers 10 have bounties on exports were abolished.

The produce of the customs, for the last three years, are thus given in the official returns :

Year ending 5th Jan. 1824.

Year ending 5th Jan. 1825.

Year ending 5th Jan. 13:6.





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