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To prevent Frauds in coloring and concealing Aliens Goods.

Bills of Entry

whether Goods

are on Alien or British Account.

6o GEO. 4. allowed in like Manner by the proper Officer or Officers of the Customs out of any Monies in their Hands arising from the Duties of Customs respectively.

XXVI. AND be it further enacted, That to prevent Frauds in coloring and concealing Aliens Goods, all Wines of the Growth of France or Germany, which shall be imported into any of the Ports or Places in England, Ireland, Wales, or Town of Berwick-upon-Tweed, in any other Ship or Vessel than which doth truly and without Fraud belong to England, Ireland, Wales, or the Town of Berwick-uponTweed, and whereof the Master and Three-fourths at least of the Mariners are English, shall be deemed Alien Goods, and pay all Strangers Customs and Duties to the Town and Port into which they shall be imported; and that all Sorts of Masts, Timber, or Boards, as also all Foreign Salt, Pitch, Tar, Rosin, Hemp, Flax, Raisins, Figs, Prunes, Olive Oils, all Sorts of Corn or Grains, Sugar, Pot Ashes, Spirits commonly called Brandy Wine or Aqua Vitæ, Wines of the Growth of Spain, the Islands of the Canaries or Portugal, Madeira or Western Islands, and all the Goods of the Growth, Production, or Manufacture of Muscovy or Russia, which shall be imported into any of the Ports or Places in England, Ireland, Wales, or the Town of Berwick-upon-Tweed, in any other than such Shipping, and so navigated, and all Currants and Turkey Commodities which shall be imported into any of the Places aforesaid, in any other than English-built Shipping, and navigated as aforesaid, shall be deemed Aliens Goods, and pay accordingly to the Town or Port into which they shall be imported.

XXVII. AND be it further enacted, That every to be subscribed, Merchant or other, passing any Goods, Wares, or Merchandize Inwards or Outwards, shall, by himself, or his known Servant, Factor, or Agent, subscribe one or more Bill or Bills of Entry (1), whether such Goods are on Alien or British Account, and if required make Oath of the same before the Officer appointed to receive the said Duties (who is authorized by the Charter granted to the said Mayor and Commonalty and Citizens to administer the same), and no Entry on Alien Account shall be permitted by the Officers of the Customs to pass, or the

(1) Bills of Entry, Inwards, see Cap. 107. § 17; Outwards, see § 59.

Goods to be delivered, unless the Signature or Mark of the City's Collector or his Deputy appears on the Face of such Warrant, and if any Goods be entered on British Account, which are bona fide Alien's Property, the Merchant or others entering the same shall forfeit and pay the Sum of Fifty Pounds, to be recovered by Action of Debt, Bill, Plaint, or Information in any of His Majesty's Courts of Record at Westminster, in the Name of the Chamberlain of the said City, on behalf of the said Mayor and Commonalty and Citizens; and the Damages so to be recovered shall be paid into the Chamber of London for the Use of the said Mayor and Commonalty and Citizens.

XXVIII. AND whereas Part of the Fund called the Orphans Fund, established by an Act passed in the Fifth and Sixth Year of the Reign of King William and Queen Mary, intituled An Act for the Relief of the Orphans and other Creditors of the City of London, consists of the Imposition or Duty of Four-pence Metage thereof, for ever, over and above what was lawfully paid for the Metage thereof, for every Chaldron of all Coals or Culm usually sold by the Chaldron imported into the Port of London, or Members thereof, and of a like Duty of Sixpence for every Ton of such Coals sold by the Ton, and so imported, and other Part of the said Fund consists of the further Sum of Sixpence (over and above all other Impositions and Duties, and the said Sum of Four-pence) for every Chaldron or Ton of Coals or Culm imported as aforesaid; and it was directed by the said Act that the said Imposition of Sixpence should continue from the Twenty-ninth Day of September One thousand seven hundred for the Term of Fifty Years, and the said Impositions and Duties have since been continued by subsequent Acts of Parliament for the further Terms of Thirty-five and Forty-six Years, and Five Years and Three Quarters of a Year, making together the Term of Eighty-six Years and Three Quarters of a Year from the Expiration of the said Term of Fifty Years: And whereas it is expedient that screened Coals and Ashes, for which by this Act the reduced Duty of One Shilling per Chaldron is made payable as aforesaid, (whether alone or intermixed with Cinders), and Ashes, should be exempted from the said Imposition or Duty of Sixpence for every Chaldron or Ton; be it therefore enacted, That so much of the said recited Act of the Fifth and Sixth Years of the Reign of King William and Queen Mary, and the Act by which the said Imposition is continued, as makes screened

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so much of

&c. as imposes

5 & 6 W. & M.

a Duty of 6d.

on screened

Proviso, that such Coals shall be subject to the

Duties of the

Port of London, directed by

47 G. 3. c. lxviii.

Penalty on Dealers selling Screened Coals under any other

6o GEO. 4. Coals (whether alone or mixed with Cinders or Ashes), for which the said reduced Duty is by this Act made payable as aforesaid, subject to the Payment of the said Imposition or Duty of Sixpence for every Chaldron or Ton of Coal or Culm imported into the Port of London, shall be and the same is hereby repealed: Provided nevertheless, that such screened Coals, alone or intermixed as aforesaid, shall be liable to the said Imposition or Metage of Four-pence for every Chaldron or Ton, and to all other Duties and Charges payable in respect of Coals or Culm imported into the Port of London, and to all the Charges, Duties, and Payments, Regulations, Restrictions, and Provisions touching the Vend and Delivery thereof in the Port of London, imposed and directed by an Act of Parliament passed in the Forty-seventh Year of the Reign of His late Majesty King George the Third, intituled An Act for repealing the several Acts for regulating the Vend and Delivery of Coals within the Cities of London and Westminster, and the Liberties thereof, and certain Parts of the Counties of Middlesex, Surrey, Kent, and Essex, and for making better Provision for the same.

XXIX. AND be it further enacted, That all screened Coals shall be sold under the Name or Denomination of Small Screened Coals (1), with or without the Addition of Denomination. the Sort of Coals of which they respectively shall be, at the Option of the Owner thereof; and if any Vender or Venders, Dealer or Dealers, shall sell any of the said screened Coals, either alone or intermixed with Cinders, under any other Denomination than the Sort of Coals of which they respectively shall be as aforesaid, or if any Vender or Venders of, or Dealer or Dealers in Coals, shall knowingly sell screened Coals of any Sort for and as another Sort of Coals which they really are not, within England or Wales, every such Vender or Venders of, or Dealer or Dealers in Coals, shall forfeit and pay for every such Offence the Sum of Twenty Pounds per Chaldron for every Chaldron so sold, not exceeding Twenty-five Chaldrons for the same Offence.

(1) See § 16.

TABLE OF DUTIES OF CUSTOMS INWARDS.

A TABLE of the DUTIES of CUSTOMS payable on Goods, Wares, and Merchandize imported into the United Kingdom from Foreign Parts, and of the Drawbacks to be allowed on the Exportation of such Goods, Wares, and Merchandize.

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Agates or Cornelians, viz.

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set, for every 1007. of the Value
not set, for every 1007. of the Value
Beads, See Beads.

Alkali, not being Barilla, viz.

any Article containing Soda or Mineral Al-
kali, whereof Mineral Alkali

is the most valuable Part,
(such Alkali not being other-
wise particularly charged with
Duty)

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if not containing a greater Pro-
portion of such Alkali than
20 per Centum, the cwt.
if containing more than 20 per
Centum, and not exceeding
25 per Centum of such Alkali,
the cwt.

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Beads, See Beads.

Oil of, See Oil.
Rough, the lb.

Manufactures of Amber, not otherwise enu-
merated or described, the lb.
Ambergris, viz.

the Produce of British Fishing, the oz.
the Produce of Foreign Fishing, the oz.

Ambra Liquida, the lb.

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Anacardium, See Cashew Nuts.

Anchovies, the lb.

Angelica, the lb.

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