Ireland to transmit Copies of Certificates XLVII. And be it also further enacted, That the Commis- Commissioners sioners of His Majesty's Customs in Scotland and Ireland respec- in Scotland and tively shall transmit, at the End of every Month in each Year, to the Commissioners of His Majesty's Customs in England, true and exact Copies of all such Certificates as shall be granted by them, or by any Officer or Officers within the Limits of their Commission, in pursuance of this Act. XLVIII. And be it further enacted, That it shall and may be lawful for any Governor, Lieutenant Governor or Commander in Chief of any of His Majesty's Colonies, Plantations, Islands or Territories, and they are hereby respectively authorized and required, if any Suit, Information, Libel or other Prosecution or Proceeding of any Nature or Kind whatever shall have been commenced, or shall hereafter be commenced in any Court whatever in any of the said Colonies, Plantations, Islands or Territories respectively, touching the Force and Effect of any Register granted to any Ship or Vessel, upon a Representation made to any such Governor, Lieutenant Governor or Commander in Chief, to cause all Proceedings thereon to be stayed, if he shall see just Cause so to do, until His Majesty's Pleasure shall be known and certified to him by His Majesty, by and with the Advice of His Majesty's Privy Council; and such Governor, Lieutenant Governor or Commander in Chief is hereby required to transmit to One of His Majesty's Principal Secretaries of State, to be laid before His Majesty in Council, an authenticated Copy of the Proceedings in every such Case, together with his Reasons for causing the same to be stayed, and such Documents (properly verified) as he may judge necessary for the Information of His Majesty. to England. Governors of Colonies, &c. may cause Pro ceedings in stayed. Suits to be Copy of Proceedings transmitted to Secretary of State. XLIX. And be it further enacted, That if any Person or Per- False Oath, sons shall falsely make Oath to any of the Matters hereinbefore Perjury. required to be so verified, such Person or Persons shall suffer the like Pains and Penalties as are incurred by Persons committing wilful and corrupt Perjury; and that if any Person or Persons Falsifying Doshall counterfeit, erase, alter or falsify any Certificate or other cument. Instrument in Writing, required or directed to be obtained, granted or produced by this Act, or shall knowingly or wilfully make use of any Certificate or other Instrument so counterfeited, erased, altered or falsified, or shall wilfully grant such Certificate or other Instrument in Writing, knowing it to be false, such Person or Persons shall for every such Offence forfeit the Sum of Five Penalty. hundred Pounds. L. And be it further enacted, That all the Penalties and For- How Penalties feitures inflicted and incurred by this Act shall and may be sued to be recovered. for, prosecuted and recovered in such Courts, and be disposed of in such Manner, and by such Ways, Means and Methods, as any Penalties or Forfeitures inflicted, or which may be incurred for any Offences committed against the Laws of Customs may now legally be sued for, prosecuted, recovered and disposed of; and Officers Shares. that the Officer or Officers concerned in Seizures or Prosecutions under this Act shall be entitled to and receive the same Share of the Produce arising from such Seizures as in the Case of Seizures for unlawful Importation, and to such Share of the Produce arising from any pecuniary Fine or Penalty for any Offence against this 3 F 4 Act, Act, as any Officer or Officers is or are now by any Law or Re- CA P. CXI. An Act for granting Duties of Customs. [5th July 1825.] 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 intricate by reason of the great Number of Acts relating thereto which have been passed through a long Series of Years, and 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, cxhibiting 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 Cus'toms have been granted will be repealed, and all 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:' Be it therefore enacted, That from and after the Fifth Day of January One thousand eight hundred and twenty six, this Act shall come into and be and continue in full Force and Operation for granting Duties of Customs. II. And be it further enacted, 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, His Heirs and Successors, upon Goods, Wares and Merchandize imported into or exported from the United Kingdom, or carried coastwise from one Port or Place in the United Kingdom to another Port or Place in the same, 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 Tables to this Act annexed, and denominated respectively, "Table of Duties of Customs Inwards," "Table of Duties of Customs Outwards," and "Table of Duties of Customs Coastwise." III. And be it further enacted, That the Amount of Drawbacks granted allowed and made payable upon Goods, Wares and Merchandize exported from or used or consumed in Great Britain or Ireland, under or by virtue of any Act or Acts in force in Great Britain or Ireland on or immediately before the said Fifth Day of January One thousand eight hundred and twenty six, shall remain and continue payable with respect to such Goods, Wares and Merchandize as, having paid the Duties imposed upon the Importation thereof by any Act or Acts in force on or immediately immediately before the said Fifth Day of January One thousand eight hundred and twenty six, shall, from and after the said Fifth Day of January One thousand eight hundred and twenty six, be exported from or so used or consumed in Great Britain or Ireland respectively: Provided always, 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 respectively on or before the Fifth Day of July One thousand eight hundred and twenty six, nor unless such Drawback be duly claimed on or before the Fifth Day of January One thousand eight hundred and twenty seven. Proviso as to to Brimstone Duties and sioners of IV. And be it further enacted, That the Duties and Drawbacks by this Act imposed and allowed shall be under the Management of the Commissioners of His Majesty's Customs, and shall be ascertained, raised, levied, collected, paid and recovered and allowed, and applied or appropriated, under the Provisions of an Act passed in the present Session of Parliament, intituled An Act c. 107. ante. for the general Regulation of the Customs. V. 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, 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. Reciprocal Duties to be levied on chandize, &c. Foreign Mer VI. And be it further enacted, That upon the Exportation from Drawback ou the United Kingdom of any Foreign Rice or Paddy, which shall Exportation of have been cleaned therein, and which shall have paid the Duties Foreign Rice payable on the Importation thereof under this Act, there shall be allowed and paid for every Hundred Weight thereof a Drawback equal in Amount to the Duty paid on every Four Bushels of the or Paddy. Conditions on which such Drawback paid. Drawback on Camphor refined in U. K. Juice of Lemons, Limes and Oranges, how Strength ascertained. Flax, Wood for Shipbuilding herein described, and Bark, may be imported from New South Wales, &c. Proceedings before Entry of such Goods. the rough Rice or Paddy from which the same shall have been cleaned. VII. Provided always, and be it further enacted, That such Drawback upon Rice so exported shall be paid and allowed 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 Payment of Duty,) and shall there remain secured until duly shipped to be exported from such Warehouse: Provided also, that the Exporter of such Rice 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 so paid. VIII. And be it further enacted, That such Drawback as is mentioned, specified and set forth in the Table of Duties Inwards to this Act annexed shall be allowed upon the Exportation of any Camphor which shall be refined in the United Kingdom from a larger Quantity imported unrefined, provided Oath be made by the Refiner or Refiners thereof, before the Collector or Comptroller, that the said refined Camphor was produced solely from Camphor which had been imported into the United Kingdom unrefined, and for which the Duties of Customs had been paid. IX. And for ascertaining the Degrees of specific Gravity of Strength according to which the Duty on the Juice of Lemons, Limes and Oranges imposed by this Act shall be collected and paid;' Be it 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. X. And be it further enacted, That it shall be lawful to import into the United Kingdom 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 the Period of Ten Years, to be reckoned from the First Day of January One thousand eight hundred and twenty three, without Payment of any Duty whatever for the same: Provided always, 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 or Vessel importing the same shall produce and deliver to the Collector or Comptroller of the Customs 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 or authorized by any Law in force for the Time being 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 of the Customs 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 so imported are the same as are mentioned and referred to in such Certificate; and before Oath by Masany such Goods shall be entered as being the Produce of New ter. Zealand, the Master of the importing Ship shall make Oath, before the Collector or Comptroller of the Customs at the Port of Importation, that such Goods were taken on board such Ship at New Zealand. XI. And be it further enacted, That it shall be lawful for the Regulations as Importer of any Goods, subject to any of the Duties imposed by to warehousing this Act, to warehouse such Goods upon the First Entry thereof of Goods. under the Laws in force for the warehousing of Goods without Payment of Duty upon such First Entry; and that 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. XII. And be it further enacted, That, 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. XIII. And be it further enacted, That all Goods the Produce of Places within the Limits of the East India 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 the like Goods would respectively be liable to, if imported direct from some Place within the Limits of the said Charter. Proviso as to Cape of Good Mauritius. Produce of Malta or XIV. And be it further enacted, That it shall be lawful to im- Pease for Seed, port 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; any Thing in any other Act to the contrary notwithstanding. XV. And be it further enacted, That nothing in this Act, nor Wine for in any other Act passed in the present Session of Parliament, Prisage. 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 or Places in England or Wales, where the Right of Prisage has not been purchased by the Crown. XVI. And be it further enacted, That nothing in this Act nor in any other Act passed in the present Session of Parliament shall extend to repeal or in any way vary or alter or affect 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; and that all small Coals which have been screened through a Screen or Riddle, the Bars of which not being in any 'art Small Coals carried coastwise, herein described, subject to Regulations of 56 G.3. c.127. |