Oil, Blubber, Fins, and Skins, the Produce of Fish and Creatures living in the Sea, of Foreign Fishing, 15 per Centum ad valorem.

Articles not enumerated, except

such as are comprised or referred to in the subjoined Table of Exemptions.

4 per Centum ad valorem.

And

B

And if any of the Goods hereinbefore proposed to be charged with Duty, except Sugar and Tea, shall be imported through the United Kingdom (having been warehoused therein, and being exported from the Warehouse), or the Duties thereon, if there paid, having been drawn back

Such Goods shall only be charged
with Three Fourths of the Duties
herein-before proposed.

TABLE OF EXEMPTIONS.

Coin, Bullion, and Diamonds.

Horses, Mules, Asses, Neat Cattle, and all other Live Stock.

Hay and Straw.

Tallow and Raw Hides.

Salt.

Rice.

Corn and Grain unground.

Biscuit or Bread.

Meal or Flour, except Wheat Flour.

Fresh Meat.

Fresh Fish.

Fruit and Vegetables, fresh.

Carriages of Travellers.

Wood and Lumber.

Cotton Wool.

Hemp, Flax, and Tow.

Drugs.

Gums and Resins.

Tortoise-shell.

Manures of all Kinds.

Herrings, taken and cured by the Inhabitants of the Isle of Man, and imported from thence.

Provisions and Stores of every Description, imported or supplied for the Use of Her Majesty's Land and Sea Forces.

All Goods imported from the United Kingdom after having there paid the Duties of Consumption, and imported from thence without Drawback.

VIII. And be it enacted, That the Articles enumerated or mentioned in the Table of Exemptions herein-before contained shall be imported without Payment of any Duty under this Act, and also such of the following Articles; (namely,)

Salted or cured Meat,

Flour,

Butter,

Exemption s

from Duty.

as shall be imported for the Use of the British Fisheries in America, into any Place at or from whence any such Fishery is carried on, subject to such Regulations as the Commissioners of Customs, or the principal Officer of Customs at such Place, shall make, and which they and he are hereby empowered to establish, for the Purpose of ascertaining that such Articles are bona fide intended to be applied to the Use of such Fisheries, or that such Provisions and Stores as aforesaid are bonâ fide imported or supplied for the Use of Her Majesty's Land and Sea Forces.

IX. And be it enacted, That there shall be raised, levied, collected, and paid unto Her Majesty a Duty of Ten Pounds for every One hundred Pounds of the Value upon Sugar refined in Bond in the United Kingdom, not being of the Growth of any of the British Possessions in America, or of the Mauritius, or of any. of the British Possessions within the Limits of the East India Company's Charter, imported or brought into any of the British Possessions in America, or into the Mauritius, by Sea or by inland Carriage or Navigation.

X. And be it enacted, That if in any of the British Possessions in America or the Mauritius any Duty be chargeable by any Colonial Law upon any Articles being the Growth, Produce, or Manufacture of the United Kingdom, or of the British Possessions in America, or of the British Possessions within the Limits of the East India Company's Charter, or the Produce of the British Fisheries,

beyond

differential

Duty.

Amount of beyond the Duty (if any) chargeable by such Colonial Law upon similar Foreign Articles, the Imperial Duty hereby imposed upon such Foreign Articles shall be increased by such Excess or Amount (as the Case may be) of the Duties so chargeable by such Colonial Law upon similar British Articles; and that if in any of the British Possessions in America or the Mauritius any Duty be chargeable by any Colonial Law upon Tea imported direct from China, or imported from the United Kingdom or any of the British Possessions beyond the Duty (if any) chargeable by such Colonial Law upon Tea not so imported, the Imperial Duty hereby imposed upon Tea not so imported shall be increased by such Excess or Amount (as the Case may be) of the Duties so chargeable by such Colonial Law upon Tea imported direct from China, or imported from the United Kingdom or from any of the British Possessions.

Power to Her

der in Coun

ty.

Arti

XI. And be it enacted, That it shall and may be lawful for Her Majesty, by Majesty by Or- and with the Advice of Her Privy Council, by any Order or Orders in Council, cil, to exempt to be issued from Time to Time, to direct that any Article described in such Orcertain rider, being an Article chargeable under this Act as an unenumerated Article with a Duty of Four per Centum ad valorem, shall be added to the List of Exemptions herein-before set forth, and shall be free from such Duty, and from and after the Time mentioned in such Order for the Commencement of such Exemption, not being less than Six Months from the Date thereof, such Exemption shall take effect, and such Article shall thenceforth, whilst such Order shall continue in force, be free from such Duty accordingly; and any such Order may at any Time be suspended or revoked by Her Majesty, with the Advice of Her Privy Council, by any other Order in Council.

Duties how to be levied.

Currency,

Measures.

XII. And be it enacted, That the Duties imposed by this Act shall be levied and recovered and received under the Regulations and by the Means and Powers of the Possessions Act, except such of the said Regulations as are repealed or altered by this Act.

XIII. And be it enacted, That all Sums of Money granted or payable under Weights and this Act or under the Possessions Act, as Duties, Penalties or Forfeitures, in the British Possessions in America or the Mauritius, shall be deemed and are hereby declared to be Sterling Money of Great Britain, (and shall be collected, recovered, and paid to the Amount of the Value which such nominal Sums bear in Great Britain; ) and that such Monies may be received and taken in Sterling Money of Great Britain, or in Foreign Coins at such Rates as shall be equivalent to Sterling Money of Great Britain, and which shall have been fixed by any Proclamation issued by Her Majesty ; and that all Duties under this Act shall be paid and received in every Part of the British Possessions in America and in the Mauritius

Mauritius according to the Imperial Weights and Measures now by Law established; and that, in all Cases where such Duties are imposed according to any specific quantity or any specific Value, the same shall be deemed to apply in the same Proportion to any greater or less Quantity or Value; and that all such Duties shall be under the Management of the Commissioners of the Customs.

XIV. And be it enacted, That the net Produce of the Duties so received by the Means and Powers of this Act shall be paid by the Collector of the Customs into the Hands of the Treasurer or Receiver General of the Colony, or other proper Officer authorized to receive the same in the Colony in which the same shall be levied, to be applied to such Uses as shall be directed by the local Legislatures of such Colonies respectively; and that the Produce of such Duties so received as aforesaid in the Colonies which have no local Legislature shall and may be applied in such Manner as shall be directed by the Commissioners of Her Majesty's Treasury.

Fractional Quantities.

Net Produce

of Duties how to be applied.

Goods from Channel Islands.

XV. And be it enacted, That Goods the Produce or Manufacture of the Islands of Guernsey, Jersey, Alderney, or Sark, when imported from such Islands into the the British Possessions in America or the Mauritius, shall be admitted to Entry upon Payment of the same Duties as are payable upon the like Goods the Produce or Manufacture of the United Kingdom or of any of the said Possessions, upon Production to the principal Officer of Customs at the Port of Importation of the Proofs now required by Law that such Goodsare the Production or Manufacture of the Islands aforesaid.

Collection of

British Posses

ses.

XVI. And whereas the herein-before recited Provisoes contained in the said Possessions Act, which provide that no greater Proportion of the Duties imposed Duties in the by that Act shall be charged upon any Article which is subject also to Duty under sions legalised any of the Acts therein referred to, and subject also to Duty under any Colonial in certain CaLaw, than the Amount, if any, by which the Duty charged by the said Possessions Act shall exceed such other Duties, and that the full Amount of the Duties mentioned in the said Possessions Act, whether on account of such former Acts, or on account of such Colonial Law, or on account of the said Possessions Act, should be levied and recovered and received under the Regulations and by the Means and Powers of the said Possessions Act, have been understood and acted on in divers different Senses in the several British Possessions in America and the Mauritius, and in some of the aforesaid Possessions certain Duties have been imposed by the Colonial Legislatures or other Authorities having the Power to impose Duties, which Duties have been expressly directed by the Colonial Acts, or Ordinances imposing the same, to be in addition to or over and above the Duties imposed by the said Possessions Act, and in these and others of the aforesaid Possessions