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foot thereof, in the presence of the collector or comptroller, and shall answer such questions as shall be demanded of him concerning the ship, the cargo, and the intended voyage, by such collector or comptroller. 16 & 17 Vict., c. 107. § 142. [Aug. 20, 1853.]

Time. The time at which any goods shall be shipped on board any export ship shall be deemed to be the time of exportation of such goods and the time of the last clearance of any ship shall be deemed to be the time of departure of such ship. § 147.

Warehoused Goods.-No person shall export any warehoused goods, nor enter any such goods for exportation from the United Kingdom to parts beyond the seas, in any ship of less burden than fifty-eight tons, except to the Islands of Guernsey and Jersey in ships not being of less than forty tons burden, regularly trading to those Islands. § 117. [Aug. 20, 1853.]

Clearance.--The master of every ship in which any goods are to be exported from the United Kingdom to parts beyond the seas, or his agent, shall, before any goods be taken on board, deliver to the collector or comptroller a certificate from the proper officer of the due clearance inwards or coastwise of such ship of her last voyage, and shall also deliver therewith an entry outwards of such ship, verified by his signature, containing the several particulars indicated or required thereby. 118.

Other Goods as well.-Before any warehoused goods, British-wrought plate, goods subject to duties of customs, or entitled to any drawback of customs, on exportation, or exportable only under particular regulations, shall be permitted to be exported, the exporter or his agent shall deliver to the collector or comptroller a bond note or account of such goods, and give security by bond in double the amount of duty payable by law upon the importation of such goods, with one sufficient surety, that such goods shall be duly shipped and exported, and shall be landed at the place for which they are entered outwards, or otherwise accounted for to the satisfaction of the Commissioners of Customs; and such bond note, when certified by the proper officer, shall be the export entry for such goods. § 120.

Shipping Bill.-Before any such goods shall be shipped or waterborne to be shipped for exportation, the exporter or his agent shall deliver to the searcher or other proper officer a shipping bill of such goods.

Excise Drawback.-No drawback of excise shall be allowed upon goods cleared for exportation, unless the person intending to claim such drawback shall have given notice to the officer of excise, and shall have produced to the searcher, at the time of clearing such goods, a proper document under the hand of the officer of excise, containing the description of such goods; and if such goods be found to correspond with the particulars of the goods contained in such document, and be duly shipped and exported, the searcher shall, if required, certify such shipment upon such document, and shall transmit the same to the officer of excise. 122.

Goods of less value than Drawback.-No drawback shall be allowed upon the exportation of any goods entered for drawback or as stores which shall be of less value than the amount of the drawback claimed; and all such goods so entered shall be forfeited, and the person who caused such goods to be entered shall forfeit £200, or treble the amount of drawback claimed in such case, at the election of the Commissioners of Customs. § 123.

Drawback on Tobacco.-No drawback shall be allowed on any tobacco not wholly manufactured from tobacco on which the duty on importation shall have been paid, nor on any tobacco mixed with dirt, rubbish

or other substance; and every person who shall enter or ship, or cause to be entered or shipped, any tobacco contrary hereto, shall, over and above all other penalties which he may thereby incur, forfeit treble the amount of the drawback sought to be obtained, or 2007. at the election of the Commissioners of Customs, and all such tobacco shall be forfeited. § 124.

Shipping Bill for Free Goods. Before any goods in respect of which no bond is required shall be shipped or water-borne to be shipped for exportation, the exporter or his agent shall deliver to the searcher a shipping bill thereof, with such duplicates as may be required by him. § 125. Time for Drawback.-No debenture for any drawback allowed upon the exportation of any goods shall be paid after the expiration of two years from the date of the shipment of such goods. § 132.

Goods not duly exported, &c.—If goods which have been cleared to be exported for drawback shall not be duly exported to parts beyond the seas, or be unshipped or re-landed in any part of the United Kingdom (such goods not having been duly re-landed or discharged as short-shipped under the care of the proper officers), or be carried to any of the Channel Islands (not having been duly entered, cleared and shipped to be exported or carried directly to such islands), the same shall be forfeited, together with any ship, boat, or craft which may have been used in so unshipping, &c., and the master of such ship, and any person by whom or by whose orders or means such goods shall have been so unshipped, or carried, or who shall be concerned therein, shall forfeit a sum equal to treble the value of such goods, or a penalty of 1007. at the election of the Commissioners of Customs. § 133.

BEER.—Duties on Ale and Porter imported into France, Spain, Portugal, the Rhenish Provinces, Madeira, the Two Sicilies, Russia, Prussia, Holland, Belgium, the Hanse Towns, the United States of America, the Brazils, and Buenos Ayres :—

COUNTRIES.

France, hect. of 22 imp. gals.

Spain (including the weight of the vessel, if not of wood, which will pay the duty according to its corresponding item), 25-361 lb.

Portugal, 3.5883 imp. gals.

Rhenish Provinces In casks, centner of 1101 lb.

In bottles,

Madeira, 3.5883 imp. gals.

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Two Sicilies (gross weight of package containing the same), lb.
Russia-Russia and Poland-Ale and beer in casks .

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in bottles, bot.

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in bottles, bot.

Porter, in casks, hhd.

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Holland-In bottles of 116 or more to a vat, 100 bot.

In stone bottles, containing 14th khan (about 1
imp. quart) or less, 100 stone bot.

Belgium-In barrels, gal.

In bottles, 116 or more to the hectolitre (between
5 and 6 to the gallon), 100 bot.

* Not allowed to be imported in casks at Redout Kalé.

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In bottles

Buenos Ayres .

Statistical Department, Board of Trade, April 7, 1854.

per cent. ad val. per cent. ad val. 007 .30 per cent. ad val. 0 0 81

0 0 11

No return.

R. W. FONBLANQUE.

PAPER, &c.-Paper, Sheathing-paper, Button-paper, Button-board, Mill-board, Paste-board, and Scale-board made and charged with duty in the United Kingdom, and which shall be duly exported as merchandise, Excise drawback, lb.

Printed Books in perfect and complete sets, or, if Periodical Publications, in perfect parts or numbers, and of blank, plain, or ruled Account Books, whether bound or unbound, made of or printed or ruled on paper, made and charged with duty in the United Kingdom, and which shall be exported as merchandise, Excise drawback, lb.

made and charged with duty, and printed, painted, or stained, in the United Kingdom, and exported as merchandise, Excise drawback, doz. sq. yds.

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[2 & 3 Vict., c. 23, July 19, 1839.]

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PLATE, if manufactured in Great Britain, assayed and marked,

viz. :

GOLD, made since Dec. 1, 1784, oz.

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made since July 5, 1797 to Aug. 31, 1815, oz.
after Aug. 31, 1815, oz.

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made since July, 5, 1797, oz.

made since Oct. 10, 1804, oz.
made since Aug. 31, 1815, oz.

-except on gold watch-cases, rings, and any articles of gold, not exceeding 2 oz. in weight; on silver watch-cases, chains, necklaces, beads, lockets, filigree work, shirt buckles, or brooches, stamped medals, and spouts to china, stone, or earthenware teapots of any weight whatever; tippings, swages, or mounts, not weighing 10 pennyweights of silver each, and not being necks or collars for castors, cruets, or glasses appertaining to any sort of stands or frames; wares of silver, not weighing 5 pennyweights each; this exemption is not to include necks, collars, and tops of castors, cruets or glasses appertaining to any sort of stands or frames, buttons to be affixed to or set on any wearing apparel, solid silver buttons, and solid studs, not having a bizelled edge soldered on, wrought seals, blank seals, and bottle tickets, shoe-clasps, patch-boxes, salt-spoons, salt-ladles, tea-spoons, tea-strainers, caddyladles, buckles, and pieces of garnish, cabinets, knife-cases, tea-chests, bridlestands, or frames. 52 Geo. 3, c. 59-55 Geo. 3, c. 185-1 Geo. 4, c. 14.

PORK.

COURT OF COMMON PLEAS, GUILDHALL, MAY 17, 1854. (Sittings at Nisi Prius, before Mr. Justice CROWDER and a Common Jury.)

LUNHAM V. CARR.

Mr. Chambers and Mr. Hance appeared for the plaintiff, and Mr. Sergeant Byles and Mr. Hannen for the defendant.

This was an action for the price of 10 tierces of pork, which were sold last summer by the plaintiff, a wholesale provision merchant, to the defendant, a cheesemonger in Bishopgate-street-without. The defence relied on was that the pork was so putrid and bad that it was unfit for human food. But it was

105 urged by the plaintiff, and witnesses were called to support his view, that there is a custom in the wholesale trade that when a purchase has been made, as in this case, after an inspection of any one or more of the tierces, the buyers take the goods with all faults, and cannot afterwards repudiate the bargain. One witness indeed, said that he allowed three days for claims and objections, but the testimony of the other witnesses for the plaintiff was consistent as to the custom. The defendant likewise called witnesses to prove that, however such a custom existed between wholesale dealers, it did not apply to the case of a transaction between a wholesale and a retail dealer.

The learned JUDGE left the whole case to the jury, who found a verdict for the defendant.

MILITARY AND NAVAL STORES, FOOD, &c.

The following goods may, by proclamation or order in council, be prohibited either to be exported or carried coast wise: Arms, ammunition, and gunpowder, military and naval stores, and any articles which Her Majesty shall judge capable of being converted into or made useful in increasing the quantity of military or naval stores, provisions, or any sort of victual which may be used as food by man, and if any goods so prohibited shall be exported from the United Kingdom or carried coastwise, or be water-borne to be so exported or carried, they shall be forfeited. 16 & 17 Vict. c. 107. § 150. [August 20, 1853.]

By Royal proclamation, February 18, 1854, all arms, ammunition and gunpowder, military and naval stores, and the following articles, being articles judged capable of being converted into, or made useful in increasing the quantity of, military or naval stores, that is to say: marine engines, screw propellers, paddle wheels, cylinders, cranks, shafts, boilers, tubes for boilers, boiler plates, fire bars, and every article, or any other component part of an engine or boiler, or any article whatsoever which is, can, or may become applicable for the manufacture of marine machinery, are hereby prohibited either to be exported from the United Kingdom, or carried coastwise.

By T. L., February 21, 1854, my lords state that the foregoing proclamation has been issued, and the provision of the law put into operation, from its having become known to the government that extensive shipments of warlike stores were in the course of being shipped to Russian ports, and that other shipments were contemplated of a like kind.

While my lords are determined to take every means in their power to prevent such shipments being made, either directly or indirectly, to countries where they are likely to be used either against Her Majesty's forces, or those of Her Majesty's allies, they are nevertheless extremely anxious that the necessary restrictions to which they are obliged to resort should as little as possible interfere with the large and important trade connected with the manufacture of such goods, when of a legitimate kind.

My lords are, therefore, pleased to desire that in promulgating the proclamation to the various ports of the United Kingdom, the chief officers of every port be instructed, that while my lords are desirous that their strict attention shall be given to all cases of shipments of such goods as are included in the proclamation, in order to prevent the nefarious traffic which it is their lordships' earnest wish to stop, yet that in all cases where satisfactory proof is given that such goods are really destined to other markets and ports than those of Russia, by the production of correspondence or otherwise, taking into consideration the character of the persons, and the nature of their usual trade, that they will allow such goods and the vessels containing them to be cleared in the usual way; and that especially with regard to such goods as it is proposed to carry coastwise in a regular and established trade, every facility shall be afforded consistent with the object in view; and in order that this part of the trade may be put upon as safe and uniform a footing as the circumstances will admit, my lords desire that every such ship carrying such goods coastwise shall be furnished with a special transire at the port of shipment, setting forth the quantity and nature of such goods, which shall be delivered to the

collector of the port of destination on the arrival of the ship, and who shall certify to the officers of the port of shipment the due arrival and discharge of such goods.

It is with regret that my lords feel it to be their duty to impose any restric tions whatever upon trade, but that they are confident that all respectable traders will willingly submit to the small additional trouble which these regu lations will impose upon legitimate and fair trade, when the object is to prevent, by all the means in their power, unprincipled persons from contributing through our own arts and manufactures, arms and ammunition to be used against Her Majesty's forces, or those of her allies.

By T. L., February 22, 1854, directions are given not to permit the shipment of gunpowder, or of warlike stores, to any port in the kingdom of Greece; and that in all cases where it is proposed to ship gunpowder, or other warlike stores, in quantities unusual for the market to which it is proposed to send them, especial care is to be taken to require a satisfactory explanation of such shipments before they are permitted to be made.

By T. M. February 27, 1854, my lords refer to their minute of 21st instant, having reference to the recent proclamation prohibiting the export of fire arms and other ammunition of war, and furnishing instructions to the Commissioners of Customs as to the manner in which such prohibition may, in certain cases, be modified or dispensed with.

Mr. Wilson states to the board that cases have arisen in which such prohibited articles having been shipped in vessels professedly destined to a particular port, to which objection was not likely to be made, have been in reality carried to other ports, to which permission would not have been granted: against which practice my lords think it necessary to take further precaution; their lordships therefore desire that the Commissioners of Customs may be instructed that in all cases where permission is given by their officers for the export of gunpowder, fire arms, ammunition, or other articles prohibited by the said proclamation to any foreign country, a bond shall be taken, in such manner and in such form as the commissioners shall direct, that the said articles shall be duly landed at the port for which they are professed to be shipped, and which bond shall be discharged only by a certificate, from the British Consul at such port, that the said articles have been so landed.

With regard to the removal of such articles coastwise, my lords are also pleased to desire, that in all cases in which they consist of gunpowder, arms, or other articles of ammunition, directly used in warfare or for warlike purposes chiefly, or other articles prohibited by the said proclamation, except where the quantities are so trivial as to raise no suspicion that they are likely to be carried abroad, similar bonds shall be taken for their due arrival at the professed port of destination, which shall be discharged by a certificate of the chief officers of such port; but in all cases, even the most trivial, my lords desire that a certificate of their due delivery at such port shall be furnished to the customs authorities of the shipping port.

By T. M., March 10, 1854, my lords had again under their consideration the proclamation prohibiting the exportation of arms and other warlike stores, in consequence of numerous applications from traders to be permitted to follow their business when the articles are not intended for warlike purposes;

State, that while my lords are desirous of using every means in their power to prevent the improper export of such articles, they are nevertheless anxious to interfere as little as possible with the trade of the regular merchants, and they have, therefore, with a view of accomplishing both objects, given directions to the Commissioners of Customs, in order that they may be enabled with more safety to permit the export of ship-building materials and other prohibited articles, to take bonds from the shippers which shall specify1st. The description of the articles shipped.

2nd. The port of destination.

3rd. The names of the persons for whom the goods are intended.

4th. The purpose to which they are to be applied.

5th. If for ship-building, the name of the builder, and the name of the person for whom the ship is building, and the service for which it is intended.

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