DRAWBACKS OF THE CUSTOMS AND INLAND REVENUE. Payable either at the Custom-house of the Port of Exportation, or at that where the import duty was paid. d. 040 BEER,* made in the United Kingdom, ex- £ S. lb. COFFEE, roasted, shipped as stores, or removed to the Isle of Man for home use PLATE,† of wrought Gold, manufactured and marked in the United Kingdom, viz. :— "made since the 1st Dec., 1784 Oz. "made since the 5th July, 1797 Oz. "made since the 31st Aug., 1815 oz. of wrought Silver, manufactured in the United Kingdom, assayed and marked therein, viz. : * 0 0 3 0 8 0 0 16 0 0 17 0 By the 17 & 18 Vict., cap. 27, a penalty is imposed upon any person who, on giving notice to ship beer for exportation, shall represent the original gravity of the worts used in brewing such beer to have been greater than the actual gravity thereof before fermentation; or who shall claim a higher rate of drawback in respect of such beer than he is justly entitled by law to claim; and in such cases the beer is liable to forfeiture. Drawback may be allowed on beer shipped as stores on board vessels bound to foreign ports, provided none of the packages be opened, nor any of the beer be consumed in the United Kingdom.-G.O., No. 78, 1855. Bottled strong beer may be exported on drawback in casks or cases containing 2 dozen quart or 2 dozen pint bottles, provided the quantity exported be not less than 36 gallons.-G. O., No. 14, 1846. †The drawback on plate is paid at Goldsmiths' Hall, notwithstanding the entry outwards is made at, and the debenture issued from, the Customs. Drawback is allowed on plate exported as merchandise, and for the private use of persons residing or going to reside abroad, provided it be new, and have never been used.-25 Geo. III., cap. 64, and 52 Geo. III., cap. 59. 66 cwt. £ s. d. SUGAR, Refined, on exportation, or removal to the Isle of Man, or for use as Ships' Stores, until the 1st July, 1863:* Refined sugar in loaf, complete or whole or lumps, duly refined, having been perfectly clarified and thoroughly dried in the stove, and being of an uniform whiteness throughout, or Sugar Candy, or Sugar refined by the centrifugal machine, or by any other process, and not in any way inferior to the export standard No. 3, approved of by the Lords of the Treasury 0 17 2 Such refined sugar already described, if pounded, crushed, or broken in a warehouse approved by the Commissioners of Customs, such sugar having been there first inspected by the officers of Customs in lumps or loaves, as if for immediate shipment, and then packed for exportation in the presence of such officers and at the expense of the exporter Refined sugar unstoved, pounded, crushed or broken, and not in any way inferior to the export standard sample No. 1, approved by the Lords of the Treasury, and which shall not contain more than 5 per cent. moisture over and above what the same would contain if thoroughly dried in the stove cwt. Bastard or refined sugar, unstoved, broken in pieces, or being ground, powdered, or crushed, not in any way inferior to the export standard sample No. 2, approved by the Lords of the Treasury . cwt. 0 17 2 0 16 4 cwt. 0 15 1 0 12 8 "" Bastard or refined sugar, being inferior in quality to the sample No. 2 cwt. *For Regulations to be observed in respect to British Refined Sugar sent to a bonded floor for Drawback, and to be shipped as Stores, or to be used in the Sweetening of British Spirits in bond, see G. O., No. 96, 1854. CUSTOMS AND INLAND REVENUE. TOBACCO, manufactured in the United King dom, made into Cut, Shag, Roll, or Carrot Tobacco, or Cigars, such Cigars, when exported as merchandise, being packed in cases containing not less than 80 lbs. net weight* lb. WOOD and TIMBER, ‡ Foreign or Colonial, on exportation, or removal to the Isle of Man: § * Several instances having recently occurred in which drawback has been claimed upon manufactured tobacco, containing portions of the stalk cut up therewith, the Board of Customs direct attention to the provisions of the Excise Act, 3 & 4 Vict., cap. 18, whereby it is enacted-"That no drawback shall be "allowed on any cut, roll, or carrot tobacco, containing any tobacco stalks, or "which has not been wholly made from tobacco leaf, having the stalk stripped "and separated therefrom, or from such leaf so stripped, and returns of tobacco "leaf so stripped, and without the stalks thereof; and every manufacturer of "tobacco who shall manufacture or have in his custody any such cut, roll, or "carrot tobacco for exportation, shall forfeit £200, and all such tobacco shall be "forfeited, and may be seized by any officer of Customs or Excise." And the proper officers are to govern themselves hereby in the event of any tobacco of a similar kind being entered for drawback.-G. O., No. 106, 1860. † 5 per cent. additional to be allowed. The person claiming such drawback must make and subscribe a declaration that the goods are of foreign or colonial produce, as the case may be, and prove that duties of the like amount have been paid thereon, upon importation.-23 and 24 Vict., cap. 110. ? B. O., No. 368-5th August, 1862. CUSTOMS' INLAND BONDING ACT. (22nd and 23rd Vict., cap. 36.-23rd July, 1860.) An Act to authorize the Appointment and Approval of Places for the warehousing of Goods for the security of Duties of Customs. Power to appoint certain Warehousing Places.-The Commissioners of Her Majesty's Treasury may, by their warrant, appoint Manchester, Birmingham, Leeds, and Sheffield, or any of them, and such other places as they may see fit, to be warehousing places, subject to the provisions hereinafter contained.-S. 1. Powers of Customs Acts conferred upon Commissioners applicable to this Act.-The powers and authorities conferred by the Customs Consolidation Act, 1853, upon the Commissioners of the Treasury for the appointment of warehousing ports, and upon the Commissioners of Customs for the approval of warehouses in such ports, shall extend to and be applicable to the aforesaid, or to any other place or places in the United Kingdom which the said Commissioners of the Treasury may consider to have a sufficient consumption of articles paying Customs duties to justify the expense of a Customs establishment, and may see fit to appoint as warehousing places, and to any warehouse or warehouses in any such place or places which the said Commissioners of Customs may see fit to approve for the warehousing of goods for the security of duties of Customs; and the Commissioners of the Treasury by warrant under their hands, and the Commissioners of Customs by order under their hands, are hereby authorized and empowered to appoint and approve of any such place or places, warehouse or warehouses, accordingly; and, except as hereinafter mentioned and provided, the said Act, and all other Acts now or hereafter to be made relating to the Customs, and all the powers, privileges, regulations, and restrictions contained therein, with reference to warehousing ports and warehouses appointed or approved under any Act relating to the Customs, shall, so far as the same are applicable, extend to every warehousing place and warehouse which shall be appointed under this Act.--S. 2. Warehouses to be for public accommodation, and to be of approved dimensions.-No warehouse shall be appointed or approved under this Act, except for the general accommodation of merchants, traders, or others having occasion to deposit goods therein for the security of duties of Customs; nor shall any warehouse be approved under this Act unless it be of such dimensions as the Commissioners consider sufficient.-S. 3. Warehouse to be within 1000 yards of Custom-house.—When the site of the Custom-house in any place appointed under this Act shall have been fixed or determined on by the Commissioners of Customs, it shall be lawful for the said Commissioners to refuse their approval of any warehouse above 1000 yards from such site.-S. 4. Rates herein named to be paid in lieu of existing charges.— In lieu of the sums now payable by the council of the city of Manchester to the said Commissioners in respect of the expenses incident to the management and collection of the Customs duties, under the several Acts now in force relating thereto, there shall be charged upon goods deposited in any warehouse at Manchester approved under the said last-mentioned Acts, on the delivery thereof for home consumption, the same rates as are made payable by the "Customs Tariff Act, 1860," and this Act, on the delivery for home consumption of the like kinds of goods from any warehouse approved under this Act.-S. 6. Commencement and Short Title of Act.-This Act shall come into operation on the day of the passing thereof; and in citing it, it shall be sufficient to use the expression "Customs' Inland Bonding Act, 1860.”—S. 8. |