Trincipal statutes relating to the duties of customs.

and exports.

malt are defined by the 55 Geo. 3. c. 62. I. and 56 Geo. 3 c. 59. I. and the last acts which provide for the better and more secure collection of these duties are the 52 Geo. 3. c. 97. I. 53 Geo. 3. c. 74. I. 54 Geo. 3. c. 88 & 120. I. and 55 Geo. 3. c. 99 & 151. I.

P. 196. l. 3. Several statutes have been passed within the last six sessions, relating to the law of customs or port duties upon goods, wares and merchandizes, exported, imported, or carried coastwise, for which I must refer to the compilations of other authors, as it must appear to be incompatible with the plan of this work, to enter into any detail of the revenue laws, when, according to a late writer upon this subject, * the number of statutes during the present reign relating to the laws of the customs alone, to the 53d year inclusive, amounts to nearly thirteen hundred ; but it may be here observed, that the most important alterations, since the passing of the consolidation act 49 Geo. 3. c. 98. G. B. have been made by the 53 Geo. 3. c. 33. G. B. which grants additional duties upon the im General imports ports and exports of Great Britain; and by the 56 Geo. 3. c. 29. G. B. which perpetuates certain temporary or war duties of customs specified in the 49 Geo. 3. c. 98. G. B. and which were continued by the 55 Geo. 3. c. 33. G. B and with respect to Ireland by the 54 Geo. 3. c. 129 I. † and 55 Geo. 3. chapters 24. 36. 82. & 83. I' which grant to his majesty rates and duties, and allow drawbacks and bounties on certain goods, &c. imported into and exported from Ireland, in lieu of former rates, duties, drawbacks and bounties. And the duties of customs on goods imported into Great Britain and Ireland, from any port or place within the limits of the charter granted to the united company of merchants of England trading to the East Indies, are levied by virtue of the 54 Geo. 3. c. 26. G. B. and 54 Geo. 3. c. 103. I. The 52 Geo. 3. c. 159. G. B. which charges foreign liquors Goods derelict, and tobacco derelict, jetsam, flotsam, lagan, or wreck, brought or coming into Great Britain, with the duties payable on importation of such liquors and tobacco, and

East India goods.

&.c.

Mr. Jickling author of the digest of the laws of the customs.
This act grants, permanently, the duties which before were annual.

the

It re

ties.

system.

the 54 Geo. 3. c. 81. I. which extends this provision to Ireland, may be here also referred to. And it may not be unworthy of remark, that the 42 Geo. 3. c. 43. G. B. and 49 Geo. 3. c. 98. G. B. by which goods brought into Prize goods, &e. and droits of Great Britain and condemned as prize, or as droits of admiralty. admiralty, except ships of war, &c. are permanently made liable to the duties of customs, were extended to Ireland, by the 55 Geo. 3.c.44.I. which expired on the 25th March 1816. The tonnage duty in Great Britain is regulated Tonnage duby the consolidation act 49 Geo. 3. c. 98. G. B. But in Ireland this duty is defined by the 52 Geo. 3 c. 115. I. which appropriates it to the maintenance of light houses and floating lights round the coasts of Ireland. mains only to observe, that an important change has been Warehousing made in the system of revenue regulations, by the several statutes relative to the warehousing scheme, which postpones, in favour of the importer (and consequently of the consumer) the time of paying the duties, and which, by allowing exportation from the warehouse, without the payment of any duty, is adapted to promote the carrying and export trade. The principal statutes relative to this subject are, with respect to Great Britain, the 43 Geo. 3. c. 132. G. B. which immediately related to the port of London, but which contained a provision authorizing his majesty, by his order in council, to extend the benefit of this act to any of the outports: and this act was followed by the 45 Geo. 3. c. 87. G. B. 46 Geo. 3 c. 137. G. B. which gave to the commissioners of the treasury the power to extend the liberty of warehousing goods to ports not provided with legal docks, &c. and by the 50 Geo. 3. c. 64. G. B. and 52 Geo. 3. c.142. G.B. which provided for removing goods warehoused to another warehousing port in Great Britain for exportation, and from one bonding warehouse to another in the same port ; which acts are amended by the 57 Geo.3. c.116.G.B. And the benefits of this warehousing scheme have been extended to Ireland by the 48 Geo. 3. c. 32. I. 50 Geo. 3. c. 38. I. 52 Geo. 3. c. 76. I. 55 Geo. 3. c. 82. I. and 56 Geo. 3. c. 20. I.

P. 196. l. 16. The principal alterations made within Duties of erthe last six sessions in respect to the duties of excise in cise in Great

Britain.

Ireland.

Great Britain, have been by the 55 Geo. 3. c. 142. U. K. which relates to auctions; by the 54 Geo. 8. c. 97. G. B. and 57 Geo. 3. c. 32. & 119. G. B. respecting glass bottles, and stone bottles; by the 52 Geo. 3. c. 94. G. B. and 56 Geo. 3. c. 1. G. B. concerning the duties on glass; 52 Geo. 3. c. 94. G. B. and 55 Geo. 3. c. 102. G B. which relate to hides and skins; 55 Geo. 3. c. 30. G. B. and 56 Geo. 3. c. 113. G. B. respecting licenses; 56 Geo. 3. c. 103. G. B. which relates to the duty on paper; 57 Geo. 3. c. 49. G. B. which concerns the excise duty on * salt; 56 Geo. 3. c. 44. G. B. concerning soap; 57 Geo. 3. c. 123. E. relating to spirits; 55 Geo. 3. c. 30. G. B. and 57 Geo. 3. c. 111. G. B. respecting sweets or made wines; 52 Gen. 3. c. 94. G. B. 53 Geo. 3. c. 34. G. B. and 55 Geo. 3. c. 30. G. B. relative to tobacco and snuff; and 53 Geo. 3. c. 34. G. B. and 54 Geo. 3. c. 121. G. B. which respect the duties of excise on wine. The inland Inland excise in duties of excise in Ireland are still levied by virtue of the 47 Geo. 3. st. 1. c. 18. I. upon glass bottles, leather, metheglin or mead, paper manufacture, and paper hangings, vellum or parchment, and upon vinegar; but they are levied upon auctions, under the 54 Geo. 3. c. 82. I. and 55 Geo.3.c.142. U.K. upon malt by the 55 Geo.3. c. 62. 1. and 56Geo. 3. c. 59. I. upon corn spirits by the 50 Geo. 3. c. 15. I. 52 Geo. 3. c. 46. I. and 53 Geo. 3. c. 94. I. and upon sugar spirits, by the 48 Geo. 3. c. 78. I. upon sweets or made wines by the 55 Geo. 3. c. 110. I. and on tobacco by virtue of the 53 Geo. 3. c. 57. & 73. I. and 55 Geo. 3. c. 35. I. The duties upon cards and dice, which were excisable articles under the 47 Geo. 3. st. 1. c. 18. I. are transferred to the management of the commissioners of stamps by the 55 Geo. 3. c. 78. & 101. I. and on the other hand, the stamp duties granted on licenses to traders, by the 52 Geo. 3. c. 87. I. and 53 Geo. 3. c. 137. I. are repealed by the 55 Geo. 3. c. 19. I. which grants the duties of excise now levied upon licenses for the sale of spirituous liquors, and other liquors, by retail, and upon licenses to persons dealing in excisable commodities

The 38 Geo 3. c. 89. Eng. was the first act which transferred the management of the salt duties to the commissioners of excise.

modities in Ireland, and authorizes the commissioners of excise to grant such licenses. Several statutes have been also passed within the last six sessions, for the better securing and regulating the collection of the duties of excise in Great Britain and Ireland respectively.

P. 196. l. 34. Additional rates of postage in Great Bri- Postage dutics. tain have been granted by the 52 Geo. 3. c. 88. G. B. and 55 Geo. 3. c. 153. G. B. And the 54 Geo. 3. c. 119. I. has repealed the duties upon letters and packets sent by the post within Ireland, and granted other duties in lieu thereof; and the 55 Geo. 3. c. 103. I. regulates the postage of ship letters to and from Ireland.

P. 197. l. 4. Some alterations have been made in the Stamp duties. stamp duties of Great Britain, by the 52 Geo. 3. c. 150. G. B. 53 Geo. 3. c. 108. G. B. and 54 Geo 3. c. 133. & 144. G. B. and 56 Geo. 3. c. 107. S. but, principally, by the 55 Geo. 3. c. 184. & 185. G. B. And in Ireland all stamp duties are now imposed, and their collection and management regulated by the 54 Geo. 3. c.92. I. 55 Geo. 3. c. 80. I. 55 Geo. 3. c. 100. & 101. I. and 56 Geo. 3. c. 56. I.

pedlers licenses

P. 197. l. 15. The 52 Geo. 3. c. 108. G. B. amends the Hawkers and 50 Geo. 3. c. 41. G. B. which placed the duties of hawkers and pedlers under the management of the commissioners of hackney coaches. And the 55 Geo. 3. c. 71. S. establishes commissioners for granting licences to hawkers and pedlers in Scotland. And the 54 Geo. 3. c. 147. E. 55 Geo. 3. c. 159. E. and 57 Geo 3. c. 125. E. authorize the lisensing a limited number of hackney chariots, and Licenses for hackney coaches of carriages drawn by one horse,in lieu of hackney coaches, &c. the number of which these acts provide for reducing.

tain.

P. 199. l. 13. By the 52 Geo. 3. c. 93. G. B. new and Assessed taxes additional duties of assessed taxes are granted, and consol- of Great Brid idated with the former duties of assessed taxes. And the 57 Geo. 3. c. 25. G. B. has explained and amended the 48 Geo. 3. c. 55. G. B. The 56 Geo. 3. c. 66. G. B. has made a temporary reduction in the duties payable on horses used for the purpose of husbandry. And the 57 Geo 3. c. 128. S. has extended the exemptions from the duties payable under the 48 Geo. 3. c. 55. in respect to dwelling

houses

Inland taxes of houses in Scotland.
Ireland.

War taxes,

Property tax.

Duties upon offices, &c.

Pells and poundage, &c.

Lotteries.

Consolidated

The inland taxes in Ireland in re

spect of fire hearths, windows, male servants, horses, carriages, and dogs, are levied by virtue of the 56 Geo. 3. c. 57. I. which grants certain rates in lieu of the former duties, and provides for the more effectual collection of them.

P. 199. l. 30. The duties of customs, under the title and description of temporary or war duties, which were granted to the king, upon goods, wares, and merchandizes imported into Great Britain, by the 49 Geo. 3. c. 98. G. B. and which were continued until 5 July 1816, by the 55 Geo. 3. c. 33. G. B. are made perpetual by the 56 Geo. 3. c. 20. G. B. which also charges on the duties of customs hereby made perpetual, the loans made for the service of the years 1807, 1809, and 1811, and which, by the 47 Geo. 3. st 1. c. 55. 49 Geo.3. c.92. and 51 Geo.3. c.61. were made chargeable on the said war duties.

P. 200. l. 5. The statutes 43 Geo. 3. c. 122. G. B. 45 Geo. 3, c. 15. G. B. 46 Geo. 3. c. 65. G. B. and 55 Geo. 3. c. 53. G. B. which granted the duties on the profits arising from property, professions, trades, and offices, were explained and amended by the 56 Geo. 3. c. 65. G. B. but these duties expired on the 5th day of April 1816.

P. 200. l. 12. Some alterations have been made in respect to the duties upon offices and pensions, by the 52 Geo. 3. c. 56, 95, & 131. G. B.

P. 200. l. 29. It is one of the provisions of the 54 Geo. 3. c.83. I. that the fees of pells and poundage chargeable on certain issues from the exchequer of Ireland, should be carried to the credit of the public, in the account of the consolidated fund of Ireland, and that the fees called treasury fees should, in like manner, be carried to the credit of the public.

P. 201. l. 3. The 57 Geo. 3. c. 31. U. K. is the last act for granting to his majesty a sum of money to be raised by lotteries.

P. 208. l. 16. To unite and consolidate into one fund funds of Great all the public revenues of Great Britain and Ireland, and Britain and to provide for the application thereof to the general ser