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be duly certified by them upon the debenture,* according to the quality ascertained by them while in lumps or loaves. § 5.

Different sorts of crashed sugar to be kept separate.-The different sorts of sugar shall be kept apart from each other, in such manner and in such distinct rooms or divisions of such warehouse, as shall be directed by the commissioners of customs;-and if any sort of sugar shall be found in any part of such warehouse appointed for the keeping of sugar of a sort superior in quality thereto, the same shall be forfeited; and if any sort of sugar shall be brought to such warehouse to be pounded, crashed, or broken, which shall be of a quality inferior to the sort expressed in the entry, such sugar shall be forfeited. § 6.

Drawback on timber used in mines.—For all deals and timber hereinafter described, (being of the growth of Norway, and imported direct from thence,) and used in the mines of tin, lead, or copper in Devon or Cornwall, or in Ireland,—and on which the duties of customs shall have been paid, there shall be allowed and paid the several drawbacks hereinafter mentioned; (that is to say,)

On any such Deals being above seven inches in width,
eight feet in length, and not above ten feet in length,
and not exceeding one inch and a half in thickness,
for every one hundred and twenty†...

And on any Timber being five inches square, and not

£.

S. d.

4 1 3

exceeding ten inches square, for every load containing 2 5 3 fifty cubic feett...

Account to be kept of timber used in mines.-The several drawbacks for such deals and such timber so used, shall be paid to the owner of any such mine, under the following regulations; (that is to say,) the purser, agent, or captain of any such mine, intending to claim the drawback under this act, shall enter in a book an account of the quantity of such deals and timber used and employed in such mine, stating of whom such deals and timber were purchased, and at what port the same were stated by the vender to have been imported;—and at the end of each year he shall deliver an account thereof to the collector or comptroller of the customs of the port where the duty shall have been stated to have been paid, and shall make a declaration§ before him to the truth of such account, and shall, if required by such collector or comptroller, produce the cost book of such mine. § 13.

Proof to be made to the truth of such account.-The person or his agent who shall have supplied the said deals and timber, shall make a declaration§ before the collector or comptroller to the truth of his account, and that the same are the identical deals and timbers for which the duties had been paid, and thereupon a debenture shall be issued for payment of the drawback allowed by this act. § 14.

The penalty for delivering false accounts shall be two hundred pounds for the first offence, and four hundred pounds for every second or further offence, to be sued for within three months after delivery of account. § 15.

*For the stamp duty on debentures, see page 439.

See 9 Geo. IV. c. 76. § 17.

Altered to twice a year by 10 Geo. IV. c. 43. § 18. post.
See page 436.

7 Geo. IV. c. 48.

An Act to alter and amend the several Laws relating to the Customs.

Allowance of duty on barilla for bleaching.*—For any barilla used in the process of bleaching of linen a repayment of the duties which had been paid on the importation of such barilla shall be made to the person so using the same,-provided that the person claiming such repayment shall, within three calendar months next after the 5th day of January, in each year, produce to the commissioners of the customs an account of the total quantity of barilla so used by him in the preceding year, showing when and where and by whom the duties on the same had been paid, and where the same had been used;—and shall also prove, to the satisfaction of the said commissioners, that the barilla mentioned in such account had, within such year been actually used by him in the process of bleaching of linen; and thereupon a debenture shall issue for making such repayment at the port at or near to which such barilla shall have been so used. § 40.

9 Geo. IV. c. 76.

An Act to amend the Laws relating to the Customs.

Bounties on Linen and Sail Cloth ceased on the 5th of January, 1832. § 16.

Drawback on timber used in mines.-And whereas by the 6 Geo. IV. c. 113. certain drawbacks are granted on Deals and Timber, used as therein mentioned, and regulations are therein made for the issuing of debentures to the parties respectively once only for each year, and it is expedient to permit more frequent payment of such drawback to be made; it is therefore enacted, that under the like regulations it shall be lawful for the officers of the customs to issue such debentures twice for every year, [See 10 Geo. IV. c. 43. § 18. post,] provided that no debenture for any such drawback shall be paid after the expiration of three years from the day on which the duty on any of the deals or timber mentioned in such debentures had been paid :-provided also, that the same amount of drawback, and no other, shall be allowed in respect of such deals and timber when the same had been imported in a foreign ship, as is granted by the said act in respect of such deals and timber when the same had been imported in a British ship. § 17.

Committee of sugar refiners to provide sample loaves of double refined sugar. And whereas by the last-mentioned act a bounty is allowed on the exportation of double refined sugar, and it is expedient that the said bounty should be allowed upon all sugar equal in quality to double refined sugar; it is therefore enacted, that there shall be provided by and at the expense of the committee of sugar refiners in London,-and in like manner by and at the expense of the committee of merchants in Dublin,―as many loaves of double refined sugar, prepared in manner hereinafter directed, as the commissioners of customs shall think necessary; which loaves, when approved of by the said commissioners, shall be deemed and taken to be standard samples, one of which loaves shall be lodged with the said committees respectively, and one other with

* Made perpetual by 1 and 2 Wm. IV. c. 16. § 8. See page 509.

such person or persons as the said commissioners shall direct, for the purpose of comparing therewith double refined sugar, or sugar equal in quality to double refined sugar, entered for exportation for the bounty;

and fresh standard samples shall in like manner be again furnished by such committees respectively, and in like manner lodged, whenever it may be deemed expedient by the said commissioners ;-provided, that no loaf of sugar shall be deemed to be a proper sample loaf of double refined sugar as aforesaid, if it be of greater weight than fourteen pounds, nor unless it be a loaf complete and whole,—nor unless the same shall have been made by a distinct second process of refinement from a quantity of single refined sugar, every part of which had first been perfectly clarified and duly refined, and had been made into loaves or lumps which were of a uniform whiteness throughout, and had been thoroughly dried in the stove. § 18.

Sugar equal in quality to double refined sugar, to have like bounty. In respect of refined sugar which is equal in quality to double refined sugar, the like bounty shall be paid as is granted by the said last-mentioned acts in respect of double refined sugar:-provided that no sugar shall be entitled to bounty as double refined sugar,—or as sugar equal in quality to double refined sugar,-unless it be in loaves complete and whole,* nor unless it correspond with or be equal in qua- 3 lity to the sample loaves aforesaid. § 19.

Sugar not equal to the standard.-In case any sugar which shall be entered in order to obtain the bounty on double refined sugar,-or sugar equal in quality to double refined sugar,-shall, on examination by the proper officer, be found to be of a quality not equal to such standard sample, all sugar so entered shall be forfeited and may be seized. § 20.

Bounties on sugar to be granted whether of British plantations or not. The several bounties on refined sugar granted by the said lastmentioned act shall be granted equally in respect of all refined sugar, without regard to whether the same be made of sugar the produce of the British plantations or of the East Indies, or of sugar the produce of any other place. § 21.

10 Geo. IV. c. 43.

An Act to amend the Laws relating to the Customs,

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Refined sugar how to be packed. And whereas an act was passed 6 Geo. IV. c. 113. intituled An Act to grant certain Bounties and Allowances of Customs," and it is expedient to amend the same; be it therefore enacted, that so much of the said last-mentioned act as requires refined sugar to be packed in packages each of which shall contain two hundred weight of such sugar at the least, shall be and the same is hereby repealed. § 17.

Drawback on timber used in mines payable after the 5th April and 10th October. And whereas by an act passed in the last session of parliament, 9 Geo. IV. c. 76. intituled "An Act to amend the Laws relating to the Customs," the officers of the customs are authorized to issue debentures for the drawback of duty on certain deals and timber used in the mines of tin, lead, or copper, in the counties of Devon or

* See the next act.

Cornwall, or in Ireland, twice for every year, (that is to say,) once after the 5th day of July and once after the 5th day of January; and it is expedient to alter the said periods for issuing such debentures; be it therefore enacted, that such debentures shall be issued under the regulations required by law, once after the 5th day of April and once after the 10th day of October in each year, in lieu and instead of the periods above mentioned. § 18.

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An Act for granting to his Majesty, until the 5th day of April, 1831, certain Duties on Sugar imported into the United Kingdom, for the service of the year 1830.

Sugar bounties.-Eight-tenth parts of the bounty granted by an act of the sixth year of the reign of his late Majesty King George the Fourth, c. 113, intituled “An Act to grant certain Bounties and Allowances of Customs," and also by an act passed in the ninth year of his said Majesty's reign, c. 76. intituled "An Act to amend the Laws relating to the Customs," upon all sugars therein mentioned, and exported from the United Kingdom, shall be and the same are hereby continued so long as the duties on the importation of sugar imposed by this act shall remain in force, or be further continued by any act hereafter to be made.*-The bounties granted by this act shall be paid and allowed in like manner as if they had been granted by an act passed in the sixth year of the reign of his late Majesty, intituled "An Act to grant certain Bounties and Allowances of Customs." §§ 3 and 5.

Regulations as to bounty on double refined sugar.-The bounty hereby continued on double refined sugar-and on sugar equal in quality to double refined sugar-shall be paid and allowed although such sugar shall be in lumps or shall be in loaves weighing more than fourteen pounds weight each loaf; any thing in the said act passed in the ninth year of his late Majesty's reign to the contrary notwithstanding. § 6.

2 and 3 Wm. IV. C. 84.

An Act to amend the Laws relating to the Customs. (3 Aug. 1832.)

Bounty on cordage repealed.-Whereas by the 6 Geo. IV. c. 113, intituled "An Act to grant certain Bounties and Allowances of Customs," a bounty is granted on the exportation of cordage and spun yarn, and it is expedient to discontinue the same; be it therefore enacted, that so much of the said act as grants any bounty or allowance upon the exportation of cordage or of spun yarn shall (in respect of any cordage or spun yarn which shall not have been shipped for exportation prior to the passing of this act) be and the same is hereby repealed.

Bounty Goods.-Landing or harbouring them. Penalty one hundred pounds. See page 407.

* Continued to 5 April, 1833, by 2 & 3 Wm. IV. c. 95. (9 Aug. 1832.)

TABLE OF BOUNTIES AND DRAWBACKS OF

CUSTOMS, &c.

BOUNTIES.

SUGAR-REFINED, made in the United Kingdom.

The 1 Wm. IV. c. 50. § 3 having directed 8-10ths of the Bounty granted by 6 Geo. IV. c. 113. to be paid for a limited time, the amounts are now as follows:

BASTARDS, or refined loaf sugar broken in pieces,—or being £. s d
ground or powdered sugar,—or such sugar pounded,
crashed, or broken,

exported in a British ship; for every hundred
weight.....

exported in a ship not British; for every hun-
dred weight.....

OTHER REFINED SUGAR in loaf, complete and
whole, or lumps duly refined, having been
perfectly clarified and thoroughly dried in the
stove,-and being of a uniform whiteness through-
out,
and

or such sugar pounded, crashed, or broken,

SUGAR CANDY

exported in a British ship; for every hundred
weight

exported in a ship not British; for every hun-
dred weight..

1 4 0

13 23

1 16 91

1 15 7

... 0 6 4

DOUBLE REFINED SUGAR-or sugar equal to double
refined, additional bounty for every hundred
weight...

CRASHED SUGAR.-The practice of deducting 2 oz. per cwt. from the net weight of crashed sugar for waste discontinued.—Customs" Minute, 13 July, 1830.

DRAWBACKS.

SILK GOODS manufactured in the United Kingdom.-By £. s. d.
10 Geo. IV. c. 23. see page 506. and 2 and 3 Wm.
IV. c. 84. § 39. page 511.

For every lb. of Stuffs or Ribbons of Silk, com-
posed of Silk only, and being of the value of 148.
per lb. at least ...

For every lb. of Stuffs or Ribbons of Silk and Cot-
ton mixed, whereof one half, at least, shall be
Silk, and being of the value of 4s. 8d. per lb. at
least.....

For every lb. of Stuffs or Ribbons of Silk and
Worsted mixed, whereof one half, at least, shall
be Silk, and being of the value of 2s. 4d. per lb. at
least...

0 36

012

0 0 7

Note.-British manufactured Silks, whether made from Raw or from Foreign or British Thrown Silk, to be allowed Drawback, provided they are of the value required by law.-Cus. Min. 14 Aug. 1829.

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