Wrought Plate. For and upon every ounce troy weight of gold or silver plate, which shall be wrought, made, or manufactured in Great Britain, and imported into Ireland. Silk Manufacture. For and upon all silks being of the manufacture of Great Britain, and imported directly from thence, the following duties; videlicet. -For and upon all ribbons and stuffs of silks only, for every pound weight thereof containing sixteen ounces, 2s. 1d. For and upon all silks and ribbons of silk, mixed with gold or silver, for every pound weight thereof, containing sixteen ounces, 2s. 9d. -For and upon all silk stockings, silk gloves, silk fringe, silk laces, stitching and sewing silk, for every pound weight thereof containing sixteen ounces, Is. 3d. For and upon all manufactures of silk, not otherwise enumerated or described, for every pound weight thereof containing sixteen ounces, 1s. 8d. For and upon all stuffs of silk and grogram yarn, the pound, weight containing sixteen ounces, 6d. For and upon all stuffs of silk mixed with incle or cotton, the pound weight containing sixteen ounces, 9d. For and upon all stuffs of silk and worsted mixed, the pound weight containing sixteen ounces, 4d. - For and upon all stuffs of silk mixed with any other material, the pound weight containing sixteen ounces, 6d. Spirits. For and upon every gallon of spirits, being of the manufacture of Great Britain, and imported from thence, a duty of 3s. 7d. Sugar, refined-of the manufacture of Great Britain, and imported directly from thence, the following duties, videlicet. For and upon all sugar called bastards, white or ground, the hundred weight containing 112 pounds, 19s. 8d. For and upon all sugar called lumps, the hundred weight containing 112 pounds, 17. 16s. 103d. For and upon all sugar called single loaf sugar, the hundred weight containing 112 pounds, 17. 19s. 4d. For and upon all sugar called powder loaf and double loaf, the hundred weight containing 112 pounds, 21. 2s. 4d. For and upon all sugar called sugar candy, brown, the hundred weight containing 112 pounds, 17. 16s. 10d. For and upon all sugar called sugar candy, white, the hundred weight containing 112 pounds, 21. 2s. 4d. Nn3 For For and upon all sugar refined of any other sort, the hundred weight containing 112 pounds, 21. 2s. 4d. Sweets. For and upon every barrel, containing thirty-two gallons wine measure, of British sweets, or other British liquor made by infusion, fermentation, or otherwise, from fruit or sugar or from fruit or sugar mixed with any other material or ingre dients whatsoever commonly called sweets, or called or distin guished by the name of made wines, 10s. For and upon every gallon of mead or metheglin, 4d. For and upon every barrel, containing thirty-two gallons of vinegar, 3s. Tobacco and Snuff. -For and upon every pound weight avoirdupoise of unmanufactured tobacco, of the growth or produce of Great Britain, over and above any duty of customs now payable, 5d. short For and upon every pound weight of British manufactured cut tobacco, or tobacco manufactured iuto what is commonly called or known by the name of Spanish, 1s. 07 d. For and upon every pound weight of British manufactured shag tobacco cut, 11d. For and upon every pound weight of British manufactured roll tobacco, 1s. d. For and upon every pound weight of British manufactured carrot tobacco, 11d. For and upon every pound weight of every other sort of British manufactured tobacco not herein-before enumerated or described, 1s. 0,7d. For and upon every pound weight avoirdupoise of British manufactured rappee snuff, 101d. For and upon every pound weight of British manufactured snuff called Scotch snuff, 1s. 4d. For and upon every pound weight of British manufactured snuff called brown Scotch snuff, 94d. For and upon every pound weight of British manufactured stalk flour, 1s. 8d. For and upon every pound weight of every other sort or kind of British manufactured snuff, or snuff work, not herein-before enumerated or described, 1s. 4d. SCHEDULE. SCHEDULE. No. II. Of the articles charged with the duties specified upon impor tation into Great Britain, and Ireland, respectively, according to the sixth article of Union. Apparel Brass, wrought Cabinet ware Coaches and other carriages Copper, wrought Cottons, other than callicoes and muslins Haberdashery Hats Tin plates, wrought Iron and hard ware Gold and silver lace, gold and silver thread, bullion Millinery Paper stained Pottery Sadlery and other manufactured leather Silk manufacture Stockings Ten pounds per cent. on the true value. Art. VII. That it be the seventh article of union, that the charge arising from the payment of the interest, and the sinking fund for the reduction of the principal, of the debt incurred in either kingdom before the Union, shall continue to be separately defrayed by Great Britain and Ireland respectively, except as hereinafter provided: That for the space of twenty years after the Union shall take place, the contribution of Great Britain and Ireland respectively, towards the expenditure of the united kingdom in each year, shall be defrayed in the proportion of fifteen parts for Great Britain and two parts for Ireland; and that at the expiration of the said twenty years, the future expenditure of the united kingdom (other than the interest and charges of the debt to which either country shall be separately liable) shall be defrayed in such proportion as N n4 the the parliament of the united kingdom shall deem just and rea sonable upon a comparison of the real value of the exports and imports of the respective countries upon an average of the three years next preceding the period of revision; or on a comparison of the value of the quantities of the following articles consumed within the respective countries, on a similar average; viz. beer, spirits, sugar, wine, tea, tobacco, and malt; or according to the aggregate proportion resulting from both these considerations combined; or on a comparison of the amount of income in each country, estimated from the produce for the same period of a general tax, if such shall have been imposed on the same descriptions of income in both countries; and that the parliament of the united kingdom shall afterwards proceed in like manner to revise and fix the said proportions according to the same rules or any of them, at periods not more distant than twenty years, nor less than seven years from each other; unless, previous to any such period, the parliament of the united kingdom shall have declared, as herein-after provided, that the expenditure of the united kingdom shall be defrayed indiscriminately, by equal taxes imposed on the like articles in both countries: that, for the defraying the said expenditure according to the rules above laid down, the revenues of Ireland shall hereafter constitute a consolidated fund, which shall be charged, in the first instance, with the interest of the debt of Ireland, and with the sinking fund applicable to the reduction of the said debt, and the remainder shall be applied towards defraying the proportion of the expenditure of the united kingdom, to which Ireland may be liable in each year: that the proportion of contribution to which Great Britain and Ireland will be liable, shall be raised by such taxes in each country respectively, as the parliament of the united kingdom shall from time to time deem fit provided always, that in regulating the taxes in each country, by which their respective proportions shall be levied, no article in Ireland shall be made liable to any new or additional duty, by which the whole amount of duty payable thereon would exceed the amount which will be thereafter payable in England on the like article: that if at the end of any year any surplus shall accrue from the revenues of Ireland after defraying the interest, sinking fund, and proportional [contribution and separate charges to which the said country shall then be liable, taxes shall be taken off to the amount of such surplus, or the surplus shall be applied by the parliament of the united kingdom to local purposes in Ireland, or to make good any deficiency which may rise in the revenues of Ireland in time of peace, or be invested by by the commissioners of the national debt of Ireland in the funds, to accumulate for the benefit of Ireland at compound interest, in case of the contribution of Ireland in time of war; provided that the surplus so to accumulate shall at no future period be suffered to exceed the sum of five millions; that all monies to be raised after the Union, by loan, in peace or war, for the service of the united kingdom by the parliament thereof, shall be considered to be a joint debt, and the charges thereof shall be borne by the respective countries in the proportion of their respective contributions, provided that, if at any time in raising their respective contributions hereby fixed for each country, the parliament of the united kingdom shall judge it fit to raise a greater proportion of such respective contributions in one country within the year than in the other, or to set apart a greater proportion of sinking fund for the liquidation of the whole or any part of the loan raised on account of the one country than that raised on the account of the other country, then such part of the said loan, for the liquidation of which different provisions shall have been made for their respective countries, shall be kept distinct, and shall be borne by each separately, and only that part of the said loan be deemed joint and common, for the reduction of which the respective countries shall have made provision in the proportion of their respective contribu tions that, if at any future day the separate debt of each country respectively shall have been liquidated, or, if the values of their respective debts (estimated according to the amount of the interest and annuities attending the same, and of the sinking fund applicable to the reduction thereof, and to the period within which the whole capital of such debt shall appear to be redeemable by such sinking fund) shall be to each other in the same proportion with the respective contributions of each country respectively; or if the amount by which the value of the larger of such debts shall vary from such proportion, shall not exceed one hundredth part of the said value; and if it shall appear to the parliament of the united kingdom, that the respective circumstances of the two countries will thenceforth admit of their contributing indiscriminately, by equal taxes imposed on the same articles in each, to the future expenditure of the united kingdom, it shall be competent to the parliament of the united kingdom to declare, that all future expence thenceforth to be incurred, together with the interest and charges of all joint debts contracted previous to such declaration, shall be so defrayed indiscriminately by equal taxes imposed on the same articles in each country, and thenceforth from time to time, as circumstances may require, to impose and apply such taxes accord ingly |