Encouragements crashed, or broken, and on sugar candy, is 46s. the cwt., and an of Exportation. additional bounty of 8s. a cwt. is paid on double refined sugar (1). Bounties. All sugar refined otherwise than by the operation of claying, is entitled to these bounties, without regard to any regulations relating to the operation of claying (2). On the exportation of refined sugar in any other than a British vessel, a diminution of the bounties takes place; and there is paid 1s. 6d. less bounty for every cwt. of sugar in loaf complete and whole, or lump duly refined; 1s. less bounty for every cwt. of refined sugar called bastards, or refined loaf sugar broken in pieces; and 1s. less bounty for every cwt. of refined sugar being ground or powdered sugar, than would have been payable if the sugar had been exported in a British vessel (3). Before the bounties are paid, or any debenture is made out for them, it is necessary that the refiner, if he be not the exporter of the sugar, should make oath before the collector or other proper officer of the customs, that he sold the sugar, expressing the quantity, and the time when, to the person intending to export it, and that he verily believes such sugar was produced from muscovado sugar imported from the American plantations, or from sugars the produce of the East Indies, and that the duties were paid at the time of the importation; and the exporter must then make oath as to the identity of the sugar; and before the money due upon the debentures is paid, the exporter is to make oath that the sugars have been duly exported, his majesty's searcher also certifying the shipment thereof, and a due compliance with the legal requisites; and whenever the refiner is the exporter, he is to make oath of the due exportation and of the other particulars just mentioned, except what relates to the sale of the sugars. It is necessary also, in order to obtain the bounties, that the sugar should be packed in packages of certain dimensions (4), a regulation principally introduced to prevent frauds in relanding the goods in Great Britain, after they have been entered for exportation, and obtained the bounty; and in order to effectuate the same object, a bond must be given (as is usual with respect to articles on the exportation of which a bounty is paid), in treble the (1) 58 G. 3. c. 34. and table annexed to the act. Pope, 221. rule 16.; and see before 56 G. 3. c. 76. (2) 58 G. 3. c. 34. s. 5. (3) 43 G. 3. c. 11. s. 3. not repealed by 58 G. 3. c. 34. (4) By 58 G. 3. c. 34. s. 8. refined sugar from Great Britain in 200lb. casks, and sugar candy from Great Britain in 56lb. packages; and see 23 G.3. c.76. s. 6. 47 G.3. sess. 1. c. 22. s. 5. amount of the bounty, that the goods shall not be landed again Encouragements of Exportation. in Great Britain, the Isle of Man, or the isles of Ferro, and a forfeiture of the goods, and treble value, and of the vessel in Bounties. which they are conveyed, is the penalty attached to such an un lawful reimportation. (1) Beer or ale exported as merchandize, when above the price Bounties on Beer of 16s. the barrel exclusively of the duties payable in respect thereof, and brewed in Great Britain from malted corn, and whereon the duties for strong beer or ale shall be proved to have been charged or paid, is entitled to a bounty of one shilling a barrel, when barley is at 24s. per quarter (2). The price of barley at the port of exportation is the rule by which the bounty is to be governed, and not the average price throughout the kingdom (3). Before the bounty is paid, an oath must be taken that the beer was exported as merchandize, and that no part of it was for the ship's use, and that the excise duty has been charged on it as strong beer. (4) salted Provisions. Salted provisions are also entitled to certain bounties on ex- Bounties on portation. All these bounties are to be found in the statute 43 Geo. 3. c. 69. sched. C. tit. Salt, which has been varied by the statute 52 Geo. 3. c. 42. and the acts referred to in that statute. (5) (1) 23 G. 3. c. 76. s. 6. And see 32 G. 3. c. 43. 58 G. 3. c. 34. s. 3. 5 G. 3. c. 45. s. 17. &c.; and see 23 G. 3. c. 76. s. 6, 7. 47 G. 3. sess. 1. c. 22. 56 G. 3. c. 76. 55 G. 3. c. 31. s. 3. 32 G. 3. c. 43. s. 2.; and also particularly_s. S. and 46 G. 3. c. 109. s. 2, 3. Pope, tit. 221. (2) 43 G. 3. c. 69. sched. C. tit. Beer. 1 G. 3. c.7. s. 6. 42 G. 3. c. 38. s. 7. 59 G. 3. c. 53. Pope, tit. 250. the laws made to prevent frauds (5) They are as follows:- (3) Whitbread v. Brooksbank, Cowp. 66. Lofft, 532. S. C. (4) 38 G. 3. c. 54. s. 4. gives oaths to be taken by the brewer or his known servant, or the exporter or his known servant. 2 G.3. c. 14. s. 4.; and see 42 G. 3. c. 38. s. 19. and 41 G. 3. c. 91. s. 5. 59 G. 3. c. 53. s. 15, where Encouragements of Exportation. Corn free (1). No bounty is now payable on the exportation of corn. The statute 54 Geo. 3. c. 69. enacts, that after the passing of the act all bounties as well as duties payable upon the exportation of corn, grain, malt, meal, or flour (2), from any part of the United Kingdom, as well as all restrictions on the exportation thereof, under any act of parliament, shall cease; and that it shall be lawful for any person to export at all times, from any part of the United Kingdom, any corn, grain, meal, malt, and flour, without payment of any duty; and, on the other hand, that no person shall be entitled to a bounty in respect of such an exportation. By a provision in the act of parliament which is annually passed to continue the duties on malt, it is enacted, that there shall be allowed to maltsters and makers of malt for exportation, for every 20 quarters of barley or other corn or grain made into malt for exportation, an allowance of 30 quarters after the same is dried and made into malt, and no more, although by their steeping or watering the same the 20 quarters in casks of 32 gallons or upwards, (1) See the observations and (2) By order in council, dated 23d July 1814, it is stated, that biscuit bread, peas, and beans were by mistake omitted to be inserted in the above act, and by such order the said articles are permitted to be exported on the same terms and conditions as the other articles enumerated in that act. By order in council, dated 14 September 1814, it is stated, that grots, scotch barley, pearl barley, and corn were by mistake omitted to be inserted cyclopædia, tit. Bounty. Supplement to Encyclopædia Britannica, tit. Corn Laws and Trade. Ricardo on Pol. Economy, ch. 22. The latter author demonstrates with much force and clearness that a bounty on the exportation of corn, though it tends to lower its price to the foreign consumer, has no permanent effect on its price in the home market. See also as to the old corn laws, Lofft's Rep. 534.; and see Buchanan's Observations on the laws regulating the exportation of corn. 4 Smith, W. of N. 147. may be run out to a quantity exceeding the 30 quarters (1). If Encouragements malt shipped in order to be exported is relanded in any part of Exportation. of Great Britain, the malt is forfeited, and treble the value thereof. (2) Drawbacks form a less exceptionable encouragement to export- 11. Drawation than bounties. These, it has been suggested, were origi- backs (3). nally introduced to encourage the carrying trade (4). A drawback is an allowance or rebate of duty on the exportation of such of our own manufactures as have paid duties on their production; or on the exportation of such foreign merchandize as have paid a duty on being imported into this country (5). The drawback allowed upon the exportation of those domestic manufactures which are subject to a duty at home is by far the most part useful and just, inasmuch at it merely restores the level which had been deranged by the necessities of internal taxation, and enables foreigners to purchase at its real price that part of our stock which, if it had been loaded with the charges necessary among ourselves, by reason of our peculiar situation and of our extensive public establishments, they could have purchased more cheaply of other sellers. But upon the same principle these drawbacks are useless, if not injurious, where goods are exported to places where our own merchants or manufacturers have a monopoly, as, for instance, to our own colonies, since it is probable that those countries, being allowed to buy their goods no where else, would buy as largely, or almost as largely, whether those goods were encumbered with the tax or not. Except in such cases as these, drawbacks being but the repeals of taxes, are for the most part amply justifiable. Thus there can be little objection to a drawback upon the exportation of those foreign goods which are subject to a duty on importation; for this drawback only restores the equilibrium, and enables the merchant to export the goods at the price at which they came into the country, except, of course, with the addition of the exporter's profit. Drawbacks, in general, therefore, are justifiable; not as artificial derangements of the natural course of trade, for (1) 56 G. 3. c. 3. s. 8. 58 G.3. c. 3. s. 8. no bounty is now allowed on export of malt except to Ireland. Pope, 202. (2) 58 G. 3. c. 3. s. 9. (3) As to drawbacks in general, see Smith, W. of N. B. 4. c. 1. & 4. Buchanan ed. 1817. id. Buchanan (4) Smith, W. of N. B. 4. c. 4. (5) Postlethw. Dict. tit. Drawback; see Rees' Cyclopedia, titles Bounties and Drawbacks. of Exportation. Drawbacks. Encouragements the sake of encouraging one branch with peculiar partiality, but as restorations of the natural equilibrium when it has been previously deranged by artificial means, such as duties and taxes. The introduction of the bonding and warehousing system, which, we have seen, prevents the advance of duties, has materially reduced the frequency of questions respecting drawbacks, which are a return of duty previously advanced. In considering the subject of drawbacks, it is not necessary that we should enumerate all the goods on which a drawback is allowed, with the rates at which the allowances are made, but only that we should notice the permanent and general regulations of the system. (1) Drawbacks on in general. The foreign goods entitled to drawbacks are enumerated in schedules annexed to the statute 59 Geo. 3. c. 52 (2). The drawForeign Goods, backs on foreign goods constitute by far the greater proportion of those allowed. That statute repealed all the drawbacks as well as all duties respecting the revenue of customs then in force, and substituted others in their stead, which were to take place after the 5th of July 1819 (3). A clause in the statute provides, as is usual in acts of parliament of a similar nature, that all the new duties and drawbacks shall be managed by the same rules as the drawbacks and duties that formerly existed, except so far as any special provisions are made by the act. Where the particles of a commodity have changed their shape and appearance, by being manufactured, between the times of importation and exportation, it seems that on account of the numerous frauds which might otherwise be practised without the possibility of detection, a drawback is not claimable unless expressly given by the terms of the act, as in the case of sugar; and therefore Peruvian bark imported in the rough state and pulverized here, is not entitled to the drawback on being again exported (4). The real state of the commodity when imported must appear by the entry, 54 G. 3. (1) See older statutes and deci- See 49 Geo. 3. c. 98. c. 36. Pope, tit. 248. as to goods (2) The present customs consolidation act. See as to the old subsidy act, 12 Car. 2. c. 4. reg. and other acts, and their principle, 2 Smith, W. of N. ed. 1817. p. 259. 2. (3) For the amount of the drawbacks therefore on the exportation of foreign goods, see the schedule to 59 Geo. 3. c.52. Burrow, 2 (4) Stephani v. Anstr. 346. |