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out any Discount whatever, upon the Goods, Wares and Merchan- to be levied dize specified in the Tables marked (A.) (B.) (C.) (D.) and (E.) instead. respectively to this Act annexed, imported or brought into, or exported from any Part of the United Kingdom of Great Britain and Ireland, or carried coastwise, the several Duties of Customs, and there shall be allowed the several Drawbacks, as the same are respectively inserted, described and set forth in Figures in the said Tables.

III. Provided always, and be it enacted, That the Drawbacks, granted, allowed and made payable on the Exportation, or on the Use and Consumption of any of the Articles specified in the Table to this Act annexed, under and by virtue of any Act or Acts in force immediately before the passing of this Act, shall remain and continue payable with respect to such Goods, Wares and Merchandize as shall have paid the Duties imposed on the Importation thereof, under any Act or Acts in force before the passing of this Act, and which shall be exported, or used and consumed, after the passing of this Act; any Thing in this Act to the contrary in any wise notwithstanding: Provided also, that no Drawback shall be allowed for any Articles used in bleaching of Linen, nor for any Brimstone used for making Oil of Vitriol, which shall not have been so used respectively before the Fifth Day of July One thousand eight hundred and twenty six, nor unless such Drawback be duly claimed before the Fifth Day of January One thousand eight hundred and twenty seven. IV. Provided also, and be it enacted, That nothing in this Act contained shall extend or be construed to extend to compel the Proprietor or Proprietors of Goods, Wares or Merchandize specified in the Table to this Act annexed to pay the Duties thereon upon the Importation or landing of such Goods, Wares or Merchandize in any Part of the United Kingdom, in any Case where such Goods, Wares or Merchandize may or might by Law be warehoused or otherwise secured without Payment of Duty, or in any Case where the whole or any Part of the Duties on such Goods, Wares or Merchandize are or may be permitted to be secured by bond or otherwise; but that in all such Cases the Duties specified in the Table to this Act annexed may be secured by Bond or otherwise, in such Manner, and under such Rules, Regulations, Restrictions and Conditions, as are or may be contained in any Act or Acts for that Purpose, except where it is otherwise provided by this Act: Provided also, that in case the Importer or Proprietor of any Goods, Wares or Merchandize specified in the Table to this Act annexed, which shall have been lodged in Warehouses, or otherwise secured, at any Time on or immediately before the passing of this Act, and on which the Duties due on the Importation thereof shall not have been paid, shall be desirous of taking any such Goods, Wares or Merchandize out of such Warehouse, or from any Place wherein the same shall be secured, for the Purpose of being used or consumed in any Part of the United Kingdom, then and in such Case the Duties imposed by this Act shall be payable thereon, notwithstanding such Goods, Wares or Merchandize may have been imported and warehoused before the passing of this Act; cxcept where it is otherwise provided by this Act.

Goods having paid Duties imposed by former Acts, entitled to Drawback.

Proviso as to Articles used in bleaching of Linen, and Brimstone used for Oil of Vitriol.

Proprietor not compelled to pay Duty,

where Bond is allowed.

Duties to be
paid on Goods
taken out of

Warehouse for
Home Con-

sumption.

Wine in Bottles

V. And be it further enacted, That all Sorts of Wine imported liable to Duty. into the United Kingdom in Bottles, shall be liable to the same Duties as the like Sorts would be respectively liable to if imported in Casks; any Thing in any other Act to the contrary notwithstanding.

Proviso for

Entry of Wine for Prizage.

c. 13. ante.

Privilege of
Mauritius.

Goods from Cape of Good Hope subject to Duties.

Former Acts

extended to this Act.

Monies to arise by this Act

carried to Con

VI. And be it further enacted, That nothing contained in this Act, or in an Act passed in the present Session of Parliament, intituled An Act to reduce the Duties on Wine, Coffee and Hemp, imported into the United Kingdom, shall extend to repeal or in any way alter or affect any Right to enter Wine for Prizage at any Port in England or Wales, where such Right has not been purchased by the Commissioners of His Majesty's Treasury under the Authority of any Act made for that Purpose.

VII. And be it further enacted, That all Goods the Produce of the Island of Mauritius, imported into the United Kingdom, shall be subject to the same Duties as the like Goods being the Produce of the British Possessions in the West Indies are subject to under this Act; and that Goods the Produce of the Cape of Good Hope, its Territories and Dependencies, imported into the United Kingdom, shall be subject to the same Duties as the like Goods being the Produce of British Possessions within the Limits of the East India Company's Charter are subject to under this Act; except in Cases wherein any other Duty is particularly charged thereon.

VIII. And be it further enacted, That all the Duties imposed or continued by this Act shall be managed, ascertained, raised, levied, collected, answered, paid and recovered in such and the like Manner as any Duties of Customs upon Goods, Wares or Merchandize are or may be managed, ascertained, raised, levied, collected, answered, paid, recovered and allowed, and under and subject to all such Rules, Regulations, Restrictions, Provisions, Pains, Penalties and Forfeitures, and Modes of inflicting and recovering the same, as any Goods, Wares or Merchandize specified in this Act, or in the Tables thereto annexed, or any the like Goods, Wares and Merchandize, are particularly subject and liable to by any Act or Acts of Parliament in force on or immediately before the passing of this Act.

IX. And be it further enacted, That all the Monies arising by the Duties imposed by this Act (the necessary Charges of solidated Fund. raising and accounting for the same excepted), shall from time to time be paid into the Receipt of His Majesty's Exchequer, and shall be carried to and made Part of the Consolidated Fund of the United Kingdom of Great Britain and Ireland, and shall be appropriated in like Manner, and to the like Services, as the Duties by this Act repealed would have been if this Act had not passed. X. And be it further enacted, That an Act passed in the Fifty as continued by eighth Year of the Reign of His late Majesty King George the

58 G.3. c.34.

5 G.4. c.35.,

further con

tinued till

5th July 1825.

Third, intituled An Act to repeal the several Bounties on the Exportation of Refined Sugar from any Part of the United Kingdom, and to allow other Bounties in lieu thereof, until the Fifth Day of July One thousand eight hundred and twenty, and for reducing the Size of the Packages in which Refined Sugar may be exported; and which by an Act made in the last Session of Parliament was continued until the Fifth Day of July One thousand

'

eight hundred and twenty five, shall, from and after the said Fifth Day of July One thousand eight hundred and twenty five, be further continued, and the same is hereby continued until and upon the Fifth Day of July One thousand eight hundred and twenty six. · XI. And Whereas by an Act passed in the present Session ' of Parliament, the Duty of Customs upon rough Hemp imported ' into the United Kingdom will, from and after the Fifth Day of July One thousand eight hundred and twenty five, be reduced; and it is just and reasonable that the Bounty allowed on Cordage made of such Hemp exported;' Be it therefore enacted, That from and after the Fifth Day of July One thousand eight Bounty on hundred and twenty five, for all Cordage which shall not have Cordage exbeen shipped for Exportation on or before that Day, the Bounty ported, reduced to 3s. 10d. after, now allowable upon Cordage exported from the United Kingdom 5th July 1825. shall cease and determine; and that in lieu thereof there shall be allowed for Cordage and Spun Yarn exported from the United Kingdom, from and after the said Fifth Day of July One thousand eight hundred and twenty five, (not having been previously shipped as aforesaid,) the Bounty hereinafter set forth and expressed; (that is to say,) Cordage or Spun Yarn, white or tarred, being Staple Cordage or Stable Spun Yarn, not Twice laid, wrought up and manufactured in the United Kingdom from Foreign rough Hemp not being the Produce of the British Colonies or Plantations in America, nor of the East Indies, nor of China, nor imported by the East India Company, for every Hundred Weight Three Shillings and Ten Pence.

XII. And be it further enacted, That the Bounty hereby allowed for Cordage and Spun Yarn shall be allowed for such Cordage and Spun Yarn made into and fitted up as Rigging: Provided always, that it shall be lawful for the Officer of the Customs to make such Deductions from the Weight of such Rigging as shall in his Discretion be equal to the Weight of any Materials other than such Cordage and Spun Yarn forming Part of and being weighed together with such Rigging.

XIII. And be it further enacted, That the Bounty allowed on any Cordage or Spun Yarn by this Act, shall be allowed and paid in the like Manner and under the like Conditions, as far as the same are applicable, as the Bounty hereby made to cease would have been allowed and paid if this Act had not been passed.

XIV. And be it further enacted, That it shall be lawful for His Majesty, by and with the Advice of His Privy Council, by His Order in Council, from time to time to order and 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, Wares or Merchandize, 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 levy higher or other Duties upon any Goods when imported in British Ships, than when imported in the National Ships of such

Country

Cordage made into Rigging, entitled to the

same Bounty.

Present Bounty under same Conditions as Bounty repealed.

Reciprocal Duties to be levied on chandize, &c, Foreign Mer

Register Bonds.

Small Coals carried coastwise, paying

Duty of 1s. per

Chaldron, sub

ject to Regul

ations of

56 G.3. c.127.

No Coals admitted as screened, unless certified

by Owner, and Duty paid.

The Orphans' Fund.

5&6 W. & M. c.10. § 10.

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.

XV. And be it further enacted, That 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 same Duties of Stamps as any Bonds given for or in respect of the Duties of Customs, or for preventing Frauds or Evasions thereof, are or shall be liable to under any Act for the Time being in force for granting Duties of Stamps.

XVI. And be it further enacted, That all small Coals which may be shipped to be sent coastwise from the Ports of Newcastle and Sunderland to any Port in England or Wales, on Payment of One Shilling the Chaldron, provided the same shall have been screened through a Screen or Riddle, the Bars of which shall not be in any Part thereof more than Three eighths of an Inch as under, shall be subject to the same Rules, Regulations and Restrictions, and to the same Forfeitures, and all Persons shall be subject to the same Penalties in respect thereof, as are provided in an Act passed in the Fifty sixth Year of the Reign of His late Majesty King George the Third, intituled An Act to reduce the Duty on the Exportation from Great Britain of small Coals of certain Descriptions, in respect of small Coals exported, as far as the same can be applicable.

XVII. And be it further enacted, That no Coals shall be admitted to be such screened Coals as aforesaid, unless the same be described to be such in the Certificates of the Fitter or Coal Owner, or his Agent; and that if any Coals, Culm or Cinders, liable to Duty upon Coals, Culm or Cinders brought coastwise, be found on board any Ship in which any such screened Coals shall be laden, then such screened Coals shall also be liable to such Duty as if the same had not been so screened, although the same shall have been duly shipped at the Port of Shipment, and the Duty of One Shilling the Chaldron shall have been paid

thereon.

• XVIII. And Whereas Part of the Fund called "The Orphan's • Fund," established by an Act passed in the Fifth and Sixth Year of the Reign of King William and Queen Mary, intituled An • Act for the Relief of the Orphans and other Creditors of the

14

City

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City of London, consists of the Imposition or Duty of Four Metage thereof for ever, over and above what was lawfully paid for the Metage thereof, for every Chaldron of all Coals or Culm usually sold by the Chaldron, imported into the Port of London, or Members thereof; and of a like Duty of Sixpence for every • Ton of such Coals sold by the Ton and so imported; and other • Part of the said Fund consists of the further Sum of Sixpence (over and above all other Impositions and Duties and the said Sum of Four Pence) for every Chaldron or Ton of Coals or Culm imported as aforesaid; and it was directed by the said Act that the said Imposition of Sixpence should continue from the Twenty ninth Day of September One thousand seven hundred, for the Term of Fifty Years, and the said Impositions and Duties have since been continued by subsequent Acts of Parliament for the further Terms of Thirty five Years, and Forty six Years, and Five Years and Three Quarters of a Year, making together the Term of Eighty six Years and Three Quarters of a Year from the Expiration of the said Term of Fifty Years: • And Whereas it is expedient that screened Coals for which by this Act the reduced Duty of One Shilling per Chaldron is made payable as aforesaid (whether alone or intermixed with Cinders) should be exempted from the said Imposition or Duty of Sixpence for every Chaldron or Ton;' Be it therefore enacted, That so much of the said recited Act of the Fifth and Six Years of the Reign of King William and Queen Mary, and the Acts by which the said Imposition is continued, as makes screened Coal (whether alone or mixed with Cinders or Ashes) for which the said reduced Duty is by this Act made payable as aforesaid, subject to the Payment of the said Imposition or Duty of Sixpence for every Chaldron or Ton of Coal or Culm imported into the Port of London, shall be and the same is hereby repealed: Provided nevertheless, that such screened Coals, alone or intermixed as aforesaid, shall be liable to the said Imposition or Metage of Four Pence for every Chaldron or Ton, and to all other Duties and Charges payable in respect of Coals or Culm imported into the Port of London (except the Duties of Customs), and to all the Charges, Duties and Payments, Regulations, Restrictions and.Provisions, touching the Vend and Delivery thereof in the Port of London, imposed and directed by an Act of Parliament passed in the Forty seventh Year of the Reign of His late Majesty King George the Third, intituled An Act for repealing the several Acts for regulating the Vend and Delivery of Coals within the Cities of London and Westminster and the Liberties thereof, and in certain Parts of the Counties of Middlesex, Surrey, Kent and Essex, and for making better Provision for the same.

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XIX. And Whereas the Company of Merchants of England, trading to the Levant Seas has been dissolved: And Whereas some of the Members of the said Company, who were Resi• dents at Places where Factories of the said Company were esta'blished in the Levant, were possessed of Shares in British registered Ships, and such Persons may be desirous of continuing

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So much of

5&6 W. & M. as imposes a Duty of Six

pence on

screened Coals, repealed.

Proviso, that

such Coals shall be subject to the Duties of

the Port of London, directed by

47 G.3. c.lxviii.

to reside at such Places, and also to retain their Rights in such British Ships;' Be it therefore enacted, That it shall be Members of the lawful for any Person who was a Member of the said Company Levant Com

at pany before its

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