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Wood-continued.

deals, above 7 inches wide, viz.

8 feet to 20 feet long, not above 3 1-4 inches thick, per 120
8 feet to 20 feet long, above 3 1-4 inches thick, per 120 -
above 20 feet long, not above 4 inches thick, per 120
above 20 feet long, above 4 inches thick, per 120
above 45 feet in length, or above 3 1-4 inches in thickness
(not being timber 8 inches square or upwards), the load,
containing 50 cubic feet

and further, per 120

deals of the growth and produce of any British possession in
America, and imported directly from thence into Great
Britain, viz.

above 7 inches in width, being 6 feet in length and not
above 16 feet in length, and not exceeding 3 1-4 inches
in thickness, per 120

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above 7 inches in width, above 16 feet in length and not
above 21 feet in length, and not exceeding 3 1-4 inches
in thickness, per 120

above 7 inches in width, being 6 feet in length and not
above 21 feet in length, and exceeding 3 1-4 inches in
thickness, per 120-

above 7 inches in width, exceeding 21 feet in length, and
not exceeding 4 inches in thickness, per 120
above 7 inches in width, exceeding 21 feet in length, and
exceeding 4 inches in thickness (not being timber 8
inches square or upwards), per 120 -

See Note at the end of Wood.

deals imported into Ireland, viz.

above 7 inches in width and not exceeding 12 inches in
width, and not exceeding 3 1-4 inches in thickness, viz.
8 feet in length and not exceeding 12 feet in length,
per 120

exceeding 12 feet in length and not exceeding 14 feet
in length, per 120

exceeding 14 feet in length and not exceeding 16 feet
in length, per 120

exceeding 16 feet in length and not exceeding 18 feet
in length, per 120

.

exceeding 18 feet in length and not exceeding 20 feet
in length, per 120

above 7 inches in width and not exceeding 12 inches in
width, and exceeding 3 1-4 inches in thickness, viz.
8 feet in length and not exceeding 20 feet in length,
per 120

above 7 inches in width and not exceeding 12 inches in
width, and not exceeding 4 inches in thickness, and
exceeding 20 feet in length, per 120 -

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above 7 inches in width and not exceeding 12 inches in
width, and exceeding 4 inches in thickness, and exceed-
ing 20 feet in length, per 120

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deal ends imported into Great Britain, viz.

above 7 inches in width, being under 6 feet in length, and
not exceeding 3 1-4 inches in thickness, per 120
above 7 inches in width, being under 6 feet in length, and
exceeding 3 1-4 inches in thickness, per 120 -
deal ends of the growth and produce of any British possession
in America, and imported directly from thence into Great
Britain, viz.

above 7 inches in width, being under 6 feet in length,
and not exceeding 3 1 4 inches in thickness, per 120
above 7 inches in width, being under 6 feet in length,
and exceeding 3 1-4 inches in thickness, per 120
See Note at the end of Wood.

deal ends imported into Ireland, viz.

above 7 inches in width and not exceeding 12 inches in
width, and under 8 feet in length, viz.

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Ireland.

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1 15 4 under 8 feet.

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not exceeding 3 1-4 inches in thickness, per 120
exceeding 3 1-4 inches in thickness, per 120

deals and deal ends, viz.

of all sorts, of the growth and produce of any British pos-
session in America, and imported directly from thence
into Ireland, per 120

and further, on all deals and deal ends, imported into
Ireland, of the aforesaid lengths and thicknesses, but
of the following widths, the additional duties follow-
ing, viz.

if exceeding 12 inches in width and not exceeding 15
inches in width, 25 per cent., or 1-4 of the afore.
said rates.

if exceeding 15 inches in width and not exceeding 18
inches in width, 50 per cent., or 1-2 of the afore.
said rates.

if exceeding 18 inches in width and not exceeding 21
inches in width, 75 per cent., or 3-4 of the afore-
said rates.

if exceeding 21 inches in width, 100 per cent., or an
additional duty of equal to the aforesaid rates, re-
spectively.

firewood not fit or proper to be used other than as such, viz.
the fathom, 6 feet wide and 6 feet high-

imported from any British possession in Amèrica, the
fathom, 6 feet wide and 6 feet high

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under 5 inches square, and 24 feet in length, or upwards,
per 120

5 inches square or upwards are subject and liable to the
duties payable on fir timber.

See Note at the end of Wood.

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lathwood imported from any British possession in America,
viz.

in pieces under 5 feet in length, per fathom, 6 feet wide
and 6 feet high

in pieces 5 feet in length or upwards, per fathom, 6 feet
wide and 6 feet high

See Note at the end of Wood.

masts, yards, or bowsprits, viz.

6 inches in diameter and under 8 inches, each
8 inches in diameter and under 12 inches, each

12 inches in diameter or upwards, per load containing 50
cubic feet -

masts, yards, or bowsprits, imported from any British posses-
sion in America, viz.

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oak timber. See Timber.

oars, per 120

14 19 3

14 19 3

of the growth of any British possession in America, and
imported directly from thence, per 120

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1 19 8 Free.

See Note at the end of Wood.

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not exceeding 36 inches in length, not above 3 inches in
thickness, and not exceeding 7 inches in breadth, per
120

above 36 inches in length and not exceeding 50 inches in
length, not above 3 inches in thickness, and not exceed.
ing 7 inches in breadth, per 120
above 50 inches in length and not exceeding 60 inches in
length, not above 3 inches in thickness, and not exceed-
ing 7 inches in breadth, per 120
above 60 inches in length and not exceeding 72 inches in
length, not above 3 inches in thickness, and not exceed-
ing 7 inches in breadth, per 120
above 72 inches in length, not above 3 inches in thick-
ness, and not exceeding 7 inches in breadth, per 120 -
above 3 inches in thickness, or above 7 inches in breadth,
and not exceeding 63 inches in length, shall be deemed
clap boards, and be charged with duty accordingly.
above 3 inches in thickness, or above 7 inches in breadth,
and exceeding 63 inches in length, shall be deemed
pipe boards, and be charged with duty accordingly.
staves imported from any British possession in America, and
imported directly from thence, viz.

not exceeding 36 inches in length, not above 3 inches in
thickness, and not exceeding 7 inches in breadth, per
120-

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above 36 inches in length and not exceeding 50 inches in
length, not above 3 1-2 inches in thickness, and not ex-
ceeding 7 inches in breadth, per 120 -
above 50 inches in length and not exceeding 60 inches in
length, not above 3 1-2 inches in thickness, and not
exceeding 7 inches in breadth, per 120
above 60 inches in length and not exceeding 72 inches in
length, not above 3 1-2 inches in thickness, and not ex-
ceeding 7 inches in breadth, per 120

.

above 72 inches in length, not above 3 1-2 inches in thick-
ness, and not exceeding 7 inches in breadth, per 120 -
See Note at the end of Wood.

not exceeding 1 1-2 inches in thickness shall be charged
with 1 3d part of the duty herein proposed on such staves,
above 3 1-2 inches in thickness, or above 7 inches in
breadth, and not exceeding 63 inches in length, shall be
deemed clap boards, and be charged with duty accord-
ingly.

above 3 inches in thickness, or above 7 inches in breadth, and exceeding 63 inches in length, shall be deemed pipe boards, and be charged with duty accordingly. teak wood, per load, containing 50 cubic feet

imported from any British possession in Africa, per load,
containing 50 cubic feet

imported from any British possession within the limits
of the East India Company's charter, per load, contain-
ing 50 cubic feet

.

imported from any other place within those limits, per
load, containing 50 cubic feet

timber, viz.

fir timber, 8 inches square or upwards, per load, contain-
ing 50 cubic feet

.

fir timber imported from any British possession in Ame
rica, 8 inches square or upwards, per load, containing
50 cubic feet

See Note at the end of Wood.

oak timber. 8 inches square or upwards, per load, con-
taining 50 cubic feet

oak timber of the growth of any British possession in
America, and imported directly from thence, 8 inches
square or upwards, per load, containing 50 cubic feet -
See Note at the end of Wood.

timber of all sorts, not particularly enumerated or de-
scribed, nor otherwise charged with duty, being 8 inches
square or upwards, per load, containing 50 cubic feet.
timber of all sorts, not particularly enumerated or de-
scribed, nor otherwise charged with duty, being of the
growth of any British possession in America, and im-
ported directly from thence, being 8 inches square or
upwards, per load, containing 50 cubic feet.

ufers, viz.

See Note at the end of Wood.

under 5 inches square, and under 24 feet in length, the 120
under 5 inches square, and 24 feet in length or upwards,
per 120

5 inches square or upwards are subject and liable to the
duties payable on fir timber.

ufers imported from any British possession in America, viz.
under 5 inches square, and under 24 feet in length, per
120

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L. s. d.

L. s. d.

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under 5 inches square, and 24 feet in length or upwards,
per 120

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5 inches square or upwards are subject and liable to the
duties payable on fir timber.

See Note at the end of Wood.

wainscot logs, viz.

8 inches square or upwards, per load, containing 50 cubic
feet

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of the growth of any British possession in America, and imported directly from thence, per load, containing 50 cubic feet unmanufactured, of the growth of any British possession in America, not particularly enumerated or described, nor otherwise charged with duty, for every 100%. value unmanufactured, not particularly enumerated or described, and on which the duties due on the importation are payable according to the value thereof, being of the growth of the British limits within the province of Yucatan in the Bay of Honduras, and imported directly from the said bay, for every 1002. of the value

See Note at the end of Wood. unmanufactured, not particularly enumerated or described, nor otherwise charged with duty, for every 100%. value Note. For the conditions under which any sort of wood, plank, or timber whatsoever, wrought or unwrought (ex. cept masts, yards, or bowsprits), or any of the goods called lumber (enumerated in act 8 Geo. 1. c. 12.), may be imported directly from any of his Majesty's British possessions in America free from all customs and impositions, see 8 Geo. 1. c. 12., 26 Geo. 3. c. 53., 26 Geo. 3. c. 60., and 11 Geo. 4. c. 41.

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Note.-All goods, the produce or manufacture of the island of Mauritius are subject to the same duties as are imposed in this Table on the like goods, the produce or manufacture of the British possessions in the West Indies.

All goods, the produce or manufacture of the Cape of Good Hope or the territories or dependencies thereof, are subject to the same duties as are imposed in this Table on the like goods, the produce or manufacture of the British possessions within the limits of the East India Company's charter, except when any other duty is expressly imposed thereon.

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DUTIES OF CUSTOMS OUTWARDS.

A Table of Duties of Customs payable on Goods, Wares, and Merchandise exported from the United

Kingdom to Foreign Parts.

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in a ship not British, per ton

Small coals, culm, and cinders exported to any place

not being a British possession, viz.

in a British ship, per ton

in a ship not British, per ton

Hare skins and coney skins, per 100 skins

Hare wool and coney wool, per cwt.

Sheep and lamb wool, per cwt.

Woolfels, morilings, shortlings, yarn, worsted, wool. flocks, crewels, coverlets, waddings, or other ma. nufactures or pretended manufactures, slightly wrought up, so as that the same may be reduced to and made use of as wool again, mattresses or beds stuffed with conibed wool or wool fit for combing or carding, per cwt. Goods, wares, and merchandise of the growth, produce, or manufacture of the United Kingdom (not being subject to other export duty, nor particularly exempted from export duty), for every 1002. value Except the following articles, viz.

Bullion and coin.

Corn, grain, meal, malt, flour, biscuit, bran, grits, pearl barley, and Scotch barley.

L. s. d.

034

068

020

00000

4 0

01

0

1 0 1 0

010

0 10 0

Cotton yarn or other cotton manufactures,
Fish.

Linen, or linen with cotton mixed.
Melasses or treacle.

Military clothing, accoutrements, or appointments exported under the authority of the commissioners of his Majesty's treasury, and sent to any of his Majesty's forces serving abroad.

Military stores exported to India by the East India Company.

Salt.

Sugar, refined, of all sorts, and sugar candy. Goods, wares, and merchandise exported to the Isle of Man by virtue of any licence which the commissioners of his Majesty's customs may be empowered to grant.

Any sort of craft, food, victuals, clothing, or implements or materials necessary for the British fisheries established in any of the British posses. sions in North America, and exported direct thereto.

Wool.

Woollen goods, or woollen and cotton mixed, or woollen and linen mixed, exported to any place within the limits of the East India Company's charter.

L. s. d.

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CUSTOMS AND EXCISE DRAWBACKS.

Beer, brewed by any entered brewer, for sale in the
United Kingdom, and duly exported from any part
of the same to foreign parts, as merchandise, per
barrel of 36 gallons Imperial measure
Bricks, not exceeding 10 inches long, 3 inches thick,
and 5 inches wide, per 1,000
exceeding the above dimensions, per 1,000
smoothed or polished on 1 or more sides, not ex-
ceeding 10 in. long by 5 in. wide, per 1,000 -
not exceeding 10 inches square, per 100
exceeding 10 inches square, per 100

Glass, viz. flint, per lb.

broad, per cwt.

crown, per cwt.

plate, in plates or sheets of not less size than 6 in. by 4 in., and not less than 1-8th nor more than 5-8ths of an inch in thickness, per cwt.. other than in such plates or sheets, per cwt. common bottles, per cwt.

Hops, per lb.

Paper, first class, viz. all paper other than brown
paper, made of old ropes or cordage only, per lb.-
second class, viz. all brown paper, made of old
ropes and cordage only, per lb.
glazed paper, millboard, and scale board, per cwt.
pasteboard, made wholly of second class paper,
per cwt.

made wholly or in part of paper other than
the second class, per cwt.

printed, painted, or stained, per yard

Plate, of wrought gold, manufactured in Great Britain, and which shall or ought to be assayed and marked in Great Britain, viz.

made since the 1st Dec., 1784, per oz. made since the 5th July, 1797, per oz. made since the 31st August, 1815, per oz. No drawback allowed on gold watch cases of any weight, nor shall any drawback be allowed on any articles of gold, not exceeding the weight of 2 ounces; and if any person shall export any manufacture of gold not duly marked, to denote the standard of 22 or 18 carats of fine gold in every b. Troy, he shall forfeit 501. Gold of the fineness of 18 carats to be marked with a "crown and the figures 18."-(38 Geo. 3. c. 69., 55 Geo. 3. c. 185., and 1 Geo. 4. c. 14.) of wrought silver, manufactured in Great Britain, and which shall or ought to be assayed and marked in Great Britain, viz.

made since the 1st Dec. 1784, per oz. made since the 5th July, 1797, per oz. made since the 10th Oct. 1804, per oz. made since the 31st Aug., 1815, per oz. No drawback allowed on silver watch cases, chains, necklaces, beads, lockets, filigree work, shirt buckles or brooches, stamped medals, and spouts to china, stone, or earthenware teapots, whatever the weight; nor on tippings, swages, or mounts, not weighing 10dwts.of silver each, and not being necks or collars for castors, or cruets, or glasses, appertaining to any sorts of

L. s. d.

050

0510
0 10 0

0 12 10

0 2 5

0 4 10
006

1 10 0
3 13 6

300
4 18 0
070
002

0 0 3
0 0 11
110

0 14 0

180 002

Plate-continued.

stands or frames; wares of silver not weighing
5 dwts. of silver each; but this exemption not
to include necks, tops, and collars for 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 silver studs, not having a bevelled
edge soldered on; wrought seals, blank seals,
bottle tickets, shoe clasps, patch boxes, salt
spoons, salt ladles, tea spoons, tea strainers,
caddy ladles, buckles, and pieces to garnish
cabinets, or knife cases, tea chests, bridles,
stands, or frames.-(55 Geo. 3. c. 185.)
Rice. Upon the exportation from the United King.
dom of any foreign rice or paddy, cleaned therein,
and which have paid the duties on importation, a
drawback shall be allowed & paid for every hundred
weight thereof, equal in amount to the duty paid on
every 4 bu. of the rough rice, or paddy, from which
the same shall have been cleared, viz. per cwt.
Silk goods manufactured in the United Kingdom, viz.
for every pound of stuffs or ribands of silk,composed
of silk only, and being of the value of 14s, at least
for every pound of stuffs or ribands of silk and
cotton mixed, whereof 1-2 at least shall be
silk, and being of the value of 48. 8d. at least
for every pound of stuffs or ribands of silk and
worsted mixed, whereof 1-2 at least shall be
silk, and being of the value of 2s. 4d. at least
Soap, viz. hard, per lb.

soft, per lb.

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Starch, or British gum, or any preparation of or from
starch, per lb. -

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Stone bottles, not exceeding 2 quarts meas., per cwt.
Sugar (refined), viz.

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bastard sugar, or refined loaf sugar broken in
pieces, or being ground or powdered sugar, or
such sugar pounded, crashed, or broken, ex-
ported in a British ship, per cwt.

exported in a ship not British, per cwt.
other refined sugar in loaf, complete and whole,or
lumps duly refined, having been perfectly cla-
rified and thoroughly dried in the stove, and
being of a uniform whiteness throughout; or
such sugar pounded, crashed, or broken, and
sugar candy, exported in a Brit. ship, per cwt.
exported in a ship not British, per cwt.
double refined sugar, and sugar equal in quality
to double refined sugar, additional bounty, per

cwt.
Tobacco, manufactured in the United Kingdom, at
or within 2 miles of any port into which tobacco
may be imported, made into shag, roll, cut, or car-
rot tobacco, per lb.
Wine, the produce of the Cape of Good Hope, or of
the territories or dependencies thereof, and im-
ported direct, per gallon

French, Portuguese, Canary, Fayal, Madeira,
Spanish, and other wines not enumerated, per
gallon

COUNTERVAILING DUTIES.

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Schedule of countervailing duties payable on the importation of certain articles, the growth, produce, or manufacture of Great Britain and Ireland respectively; and of the drawbacks allowed on exportation from either country to the other. The following duties are payable on Irish articles brought for consumption into Great Britain, and the like amount is drawn back on the exportation of similar British articles to Ireland, except in the case of British hops sent to Ireland, on which no drawback is allowed.

Bottles, of stone, not exceeding 2 quarts in measure, or the mouth or neck of which shall not exceed in diameter, in the narrowest part of the inside, 3 inches; or if made for blacking, and shall not exceed 1 pint in measure, and the mouth or neck of which shall not be less than 1 1-2 inch in diameter in the narrowest part of the inside, and which shall be permanently stamped with the words "blacking bottles," per cwt.

Bricks, not exceeding 10 inches long, 3 inches thick, and 5 inches wide, per 1,000

exceeding the above dimensions, per 1,000 smoothed or polished on 1 or more sides, not exceeding 10 inches long by 5 inches wide, per 1,000

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Remarks on Duties Inwards.-The Table of duties inwards previously laid before the reader, affords copious materials for reflection and comparison. Excepting a very few articles, such as silk, linens, gloves, &c., that were prohibited, the highest duties in 1787 seldom exceeded 277. 10s. per cent. ad valorem. In the interval between 1787 and 1819 a good many changes were made in the mode of assessing the duties; several of those that were charged on the ad valorem principle at the former epoch, being changed into rated duties at the latter. The extraordinary rise of duties in the interval referred to is, however, the most striking circumstance. The fact, that in the arithmetic of the customs, 2 and 2, instead of always making 4, sometimes make only 1, was then totally forgotten. During the war, it does not seem to have once occurred to any of our finance ministers, that every increase of price necessarily lessens consumption; and that, were twice the quantity of a

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