apparel accompanying the proprietor, and bona fide part of his baggage, and worn and used, provided such articles do not exceed what may be reasonably allowed, according to the rank of the party in whose baggage the same may be found. (a) So British-built carriages, actually in use by passengers, as then travelling, are allowed to pass inwards and outwards without payment of duties, and without entries under the restrictions respecting baggage: (b) and there is an exception in favour of chintzes, calicoes, &c., from the East Indies, actually used and worn; (c) and goods wrecked are not to be deemed imported, so as to be subject to duty. (d) But foreign watches and fowling-pieces, whether new or used, must be regularly entered and charged, though part of the baggage of a passenger. (e) DUTIES OF CUSTOMS. The duties on exportation observed are fewer than those on importation Exportation of manufactured goods, and are to be regulated by the demands of the duties. foreign consumers; because, if the duty upon a particular article should be too high, they would be induced to dispense with it, or to trade with other places for a supply. The necessity of obtaining purchasers of our produce and manufactures became so apparent in the last century, that all the duties on the exportation of British goods and manufactures were repealed by 8 Geo. I., c. 15, s. 7, with a very few exceptions. But since that time many alterations have been made; and it will be found, at present, that a duty of 10s. is imposed upon every 1007. of the value of goods of the growth, produce, or manufacture, of the united kingdom, with a very few exceptions, exported to any port whatever. The duties payable on goods carried coastwise from one part of the Coast wise duties. united kingdom to the other are imposed on coal, culm, and cinders, on slate and on stone, the produce of the united kingdom. These charges may be readily ascertained by a reference to the tables annexed to 6 Geo. IV., c. 111, and subsequent acts presently stated, post, 120, &c. The 6 Geo. IV., c. 111 (entitled "An act for granting duties of Customs"), after reciting the repeal of the prior duties by 6 Geo. IV., e. 105, and the expediency of granting other duties of Customs in lieu thereof, enacts, that "after the 5th January, 1826, this statute (6 Geo. IV., e. 111) shall come into full force and operation for granting duties of Customs:" and then Sect. 2 enacts, that "in lieu 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 that act annexed, and denominated respectively, Tables of Duties of Customs inwards,' Tables of Duties of Customs outwards,' and Tables of Duties of Customs coastwise.'” Sect. 4 enacts," 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 (a) Chapman v. Lamb, 2 Stra. 943; Bac. Ab. Smuggling, (D. 2); Dyson v. Ld. Villiers, Bac. Ab. Smuggling, (F. 7); Com. Dig. Trade, (C. 2); Letter from the Treasury, 7 June, 1814; Pope, tit. 138, and Another Letter from the Treasury, 2 Jan. 1817; Pope, 138; 1 Chitty's Commercial Law, 711, 712. (b) Letter from Treasury, 26 Sept. VOL. II. G. 4, c. 111. imposes duties of enacts that instead of all other duties certain excep Customs, and of Customs (with tions), the duties and drawbacks specified in the shall be paid. tables annexed Duties and drawbacks to be under Customs. commissioners of DUTIES OF 6 Geo. 4. c. 111. Reciprocal duties to be levied on foreign merchandize. Drawback on exportation of foreign rice or paddy. Conditions on which such drawback paid. Drawback on camphor refined in U. K. Juice of lemons, how strength ascertained. provisions of an act passed in the present session of parliament, entitled An act for the general regulations of the Customs.' 333 Sect. 5 enacts, "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." Sect. 6 enacts, "that 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 allowed and paid for every hundredweight 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.” Sect. 7 enacts, "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." Sect. 8 enacts," 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." Sect. 9. And for ascertaining the degrees of specific gravity of strength limes, and oranges, 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." Sect. 10 enacts, "that it shall be lawful to import into the united DUTIES OF 6 Geo. 4, c. 111. Flax, wood for ship-building herein described, and ported from New South Wales, &c. Proceedings before goods. bark, may be im entry of such 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 any such goods shall be entered as being the produce of New Zealand, the master of the importing ship shall make Oath by master. 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.” Sect. 11 enacts, "that it shall be lawful for the importer of any goods, subject to any of the duties imposed by this act, 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 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." Sect. 12 enacts, "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." Sect. 13 enacts, "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." Regulations as to warehousing of goods. Proviso as to Cape of Good Hope and Produce of limits ported from Malta or Gibraltar. of charter im Sect. 14 enacts, "that it shall be lawful to import pease for seed, on pay- Pease for seed. ment 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." Sect. 15 enacts," that nothing in this act, nor in any other act passed in Wine for prisage. the present session of parliament, 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." Sect. 16 enacts," 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, entitled An act to reduce the duty on the exportation from Great Britain of small coals of certain descrip Small coals carried described, subject to regulations of coastwise, herein 56 Geo. 3, c. 127. DUTIES OF 6 Geo. 4, c. 111. tions; and that all small coals which have been screened through a screen or riddle, the bars of which not being in any part thereof more than threeeighths of an inch asunder, which may be shipped to be sent coastwise from the port of Newcastle or Sunderland to any port in England or Wales on payment of one shilling the chaldron, shall be liable to the same rules, regulations, and restrictions, and subject to the same penalties and forfeitures, as are provided by the said act in respect of coals exported, as Proviso as to clear far as the same are applicable. Provided always, that no ship shall be cleared from either of the ports aforesaid as being laden with any small coals of the above description, which shall have on board any coals of larger dimensions than before described, or any culm or cinders; and if any coals of such dimensions shall be found on board any ship in any port of England or Wales, although such ship shall have been cleared from either of the ports with such small coals as aforesaid, the whole of the coals laden on board such ship shall be charged with the duty imposed on coals brought coastwise." ing of ships. Acts of this session coming into force on Jan. 5, 1826, to be the Sect. 17. And whereas it is enacted in the aforesaid act for repealing the several laws relating to the Customs, that such repeal shall take effect from and after the fifth day of July, one thousand eight hundred and twenty-six; and whereas this present act and several other acts relating to the Customs, also passed or to be passed in this present session of parliament is and are to come into operation and have effect from and after the fifth day of January, one thousand eight hundred and twenty-six; and it is expedient to prevent any doubts which might arise from the continuance of any of the acts now in force relating to the Customs after the period when the present and the other aforesaid acts passed or to be passed in this present session of parliament shall come into operation;' be it therefore enacted, "that the enactments and only laws for mat- provisions contained and expressed in this act and in any other act or acts relating to the Customs passed in the present session of parliament which are to commence and have effect from and after the fifth day of January, one thousand eight hundred and twenty-six, shall be and shall be deemed and construed to be, from and after that period, the only law or laws in force concerning or relating to all matters and things expressed or provided for herein or therein; any thing contained in any of the acts to be repealed on the fifth day of July, one thousand eight hundred and twenty-six, by the aforesaid act of repeal, or in any other act or acts to the contrary notwithstanding." ters contained therein. Register bonds, how construed; liable to stamp duty. Exemptions of particular acts. Keels and other vessels employed in the conveyance of coals, carrying more than the quantity allowed, forfeited. Sect. 18 enacts," 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 the 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." Sect. 19 enacts," that nothing in this act or in any other act or acts passed in the present session of parliament shall extend to repeal or in any way to alter or affect the statutes 8 Geo. I., c. 14; 33 Geo. ÎI., c. 15; 37 Geo. III., c. 100; 42 Geo. III, c. 115; 55 Geo. III., c. 26; 1 & 2 Geo. IV., c. 87 ; 3 Geo. IV., c. 60; 6 Geo. IV. c. 64; 5 Geo. IV., c. 70; 5 Geo. IV., c. 64, or acts relating to the fisheries; 4 Geo. IV., c. 88; 51 Geo. III., c. 47; 59 Geo. III., c. 54, and other acts herein referred to." Sect. 20 contains a proviso, for the 6 & 7 Wm. III., c. 10; 15 Geo. III., c. 27; 31 Geo. III., c. 36. Sect. 21 enacts, "that if upon examination of any keel, 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 di DUTIES OF rected 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 6 Geo. 4, c. 111. to carry or convey, according to the numbers, 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, wain, waggon, barrow, cart, coup, or other vessel or carriage so overloaded, shall be forfeited.” Sect. 22. And whereas by the consolidation of the different branches of the public revenue, and of the several duties payable on the importation or exportation of goods, wares, and merchandize, and the appropriation thereof, as directed by the several acts in force in England, the hereditary and temporary revenues of the crown, of subsidies of tonnage and poundage, and of other duties upon goods, wares, and merchandize arising in England, are not now kept distinct and separate at the several offices, but have become blended with other duties of customs and tonnage, both in the collection and appropriation thereof; and whereas it is expedient that provision should be made for ascertaining the annual amount of what such hereditary revenues would have produced in case the same had not been so consolidated, and that an account should hereafter be kept of such annual amount;' be it therefore enacted, "that from and after the said fifth day of January, one thousand eight hundred and twenty-six, the lord high treasurer or commissioners of His Majesty's treasury of the united kingdom of Great Britain and Ireland for the time being, or any three or more of them, shall cause to be prepared and kept an account of what such 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 and tonnage in the collection and appropriation thereof, in such manner and form as shall appear to the said lord high treasurer or commissioners of His Majesty's treasury for the time being best adapted to ascertain such amount, which account the said lord high treasurer or commissioners for the time being are hereby required to make out or cause to be made out and laid before parliament, together with the public accounts directed to be laid before parliament pursuant to the provisions of the several acts for directing public accounts to be laid annually before parliament." Sect. 23. "Provided always, and be it further enacted, that nothing in this act contained shall extend or be construed to extend to affect or alter the hereditary revenue of His Majesty, his heirs or successors, in Scotland, or other revenues there granted to His late Majesty King George the Second during his life, and reserved to His present Majesty during bis life by an act made in the first year of His present Majesty's reign: but the same, and the civil establishment payable out of the same, shall continue to be paid in like manner as heretofore; any thing in this act contained to the contrary notwithstanding.” Sect. 24 enacts," that all the moneys arising by the duties imposed by this act (the necessary charges of raising and accounting for the same excepted) shall from time to time be paid into the receipt of His Majesty's exchequer in Great Britain, and shall be carried to and made part of the consolidated fund of the united kingdom of Great Britain and Ireland, except only as by this act is specially provided, and shall be appropriated in like manner and to the same services as the duties by this act repealed would have been if this act had not been passed." Sect. 25 enacts, "that all moneys arising from any duties of Customs, or any arrears thereof, shall be raised, levied, collected, paid, or received from and after the said fifth day of January, one thousand eight hundred and twenty-six, for or on account of any goods, wares, or merchandize whatever, imported or brought into the united kingdom of Great Britain and Ireland, or exported from the said united kingdom, or brought or carried coastwise or from port to port within the united kingdom, although the amount of the said duties may have been computed and ascertained as such duties have been computed and ascertained before the said fifth Account of amount of herethe crown to be kept separate. ditary revenues of Proviso for hereditary revenue in Scotland. Dutics paid in exried to consolidated fund. chequer, and car Duties due before Jan. 5, 1826, levied after that day, deemed duties under this act, |