Damaged coffee may be mixed with other parcels of damaged coffee to make up the quantity of one hundred pounds. § 77.

Upon the separation of any coffee, the damaged parts shall be put into the packages in which the same were imported, beginning with the lowest number, and following in regular numerical order; and it shall be lawful for the importer or proprietor, to enter and pay the duties for any undamaged coffee for home consumption, and to remove the same from out of the warehouse, notwithstanding the quantity of such undamaged coffee may, in any one bag of any consignment, be less in quantity than one hundred pounds weight. §78. Where such separation of undamaged from damaged coffee shall have been made, a correct account shall be taken by the proper officer of excise, of the damaged coffee remaining in the original packages, and of the quantities of all undamaged coffee. §79.

Any proprietor or consignee of any pepper, in the presence of the proper officer of excise, may separate from any parcel or quantity of such pepper, all stones, dirt, trash, and dust that shall be mixed therewith: the duty upon which is not to be charged. § 80.

No watch of foreign manufacture shall be imported and warehoused, upon the case of which any mark or stamp shall be impressed, which shall be similar to, or shall purport to be, or shall be intended to represent any mark or stamp of the goldsmith's company of London, or other legal British assay marks or stamps; and no clock or watch of foreign manufacture shall be so imported and warehoused, upon the face or upon any part of which the word London, or the name of any other town or place of the United Kingdom, shall be engraven or painted, or shall in any way appear, so as to purport or give colour that such clock or watch is of the manufacture of the United Kingdom; and no clock or watch of foreign manufacture shall be so imported and warehoused, unless a distinguishing number, and the name or names of some person and place, shall be engraven, and shall appear visible on the frame or other part of such clock or watch independent of the face, purporting to be the name and place of abode of the person or persons by whom such clock or watch was made; and no clock or watch of foreign manufacture shall be imported and warehoused in any incomplete state, that is to say, not having the movement, with all its concomitant parts, properly fixed and secured in its case, on pain of the forfeiture of such watch or clock. § 81.

And upon every sale fairly and bona fide made by the importer or proprietor of any goods or merchandize, the possession thereof shall by such sale be transferred to the purchaser thereof, although such goods shall remain in such warehouse; and such goods shall not pass to or be vested in any assignee or assignees of such importer or proprietor under any commission of bankrupt: provided, that upon every such sale, there shall have been a written agreement, signed by the parties, or a written contract of sale, made, executed, and delivered by a broker or other person legally authorized for and on behalf of the parties respectively, and the amount of the price stipulated in the said contract or agreement shall have been actually paid or secured to be paid by the purchaser, and that a transfer

shall have been entered in a book to be kept for that purpose by his majesty's officer of revenue having charge of such warehouse. § 82.

All goods or merchandize which shall be landed in docks, and lodged in the custody of the proprietors under the provisions of this act, not being goods seized as forfeited to his majesty, shall, when so landed, continue and be subject to such and the same claim for freight in favour of the master and owner of the respective ships or vessels, or of any other person interested in the freight of the same, from or out of which such goods or merchandize shall be so landed, as such goods, wares, or merchandize respectively were subject and liable to whilst the same were on board such ships. § 83.

And in case any goods or merchandize on which the full duties shall have been paid, and which shall afterwards be delivered or taken from any warehouse or other place where the same shall have been lodged or secured, shall be duly exported to foreign parts, the exporter thereof shall be allowed the like drawbacks of the duties as are now payable by law, as would have been allowed on the exportation of any such goods or merchandize respectively in case this act had not been made: provided, that no drawbacks of the duties of customs or excise shall be allowed or paid upon the exportation to any British colony, plantation, territory, or dominion in America or the West Indies, upon any of the goods or merchandize of foreign manufacture mentioned in Schedule (B.) § 85.

The occupier of warehouses is answerable for duties on goods removed without a warrant of the officer. § 86.

Where foreign goods are lost or destroyed by accidental staving, or by other unavoidable accident, the duty may be remitted, on proof to the commissioners of customs or excise. § 87.

If any person shall molest, disturb, hinder, oppose, or impede any officer of customs or excise in the due execution of the powers or authorities by this act granted, every person so offending shall forfeit the sum of one hundred pounds. § 92.

And in case any goods warehoused shall be destroyed by fire, it shall not be lawful for the importer, proprietor, or consignee, to demand, against his majesty, any compensation for or on account of such goods; and no duty of customs or excise shall be demanded for any goods or merchandize so destroyed. § 95.

Nothing in this act shall extend to permit the importation, at any time before the 5th day of July, 1825, of any wrought silks, or of any silk manufactures whatever, the importation of which is prohibited by any act of parliament; nor to permit the importation of any foreign linens, under the provisions or for the purposes of this act, without payment of the duties due at the time of the first entry thereof; nor the exportation of any foreign linen warehoused under the provisions of this act, without payment of the duties due on the exportation thereof under any act or acts in force immediately before the passing of this act. §96.

Actions brought against any person or persons for things done or performed in pursuance of this act, must be commenced withia three calendar months. § 97.

SCHEDULES to which this Act refers.

SCHEDULE (A.)

A LIST of Goods and Merchandize imported into Great Britain, which may be lodged and deposited only in warehouses inclosed by and surrounded with walls, or in other warehouses or places of special security, especially to be approved by the Commissioners of the Treasury, as directed by the act to which this Schedule is annexed, without the duties due on the importation thereof being first paid. Agates, polished and rough; almond paste; aloes; ambraliquida; ambergris; balsams of all sorts; beads of all kinds; beer; benjamin; bottles; bugles of all kinds; cambric; camphor; candles; cantharides ; cardamoms; cards; carmine; cassia buds; cassia lignea; cassia fistula; castor; China ware and porcelain; crystal; cider; 'cinnamon (imported under licence); citron water; civet; clocks; cloves (imported under licence); cochineal; coculus indicus; coloquintida; columbo root; coral of all sorts; corks, ready made; cuttle shells; dice; enamel; essences of all sorts; extracts of all sorts; feathers, ostrich, and others not otherwise enumerated, whether dressed or undressed; flowers, artificial; garnets; gauze of all kinds; ginger, preserved; glass of all kinds; grains of Paradise and of Guinea; gum opoponax; hair (human); hair powder; hats and bonnets of all sorts; jalap; jet; jewels, emeralds, rubies, and all other precious stones, except diamonds; incle, wrought; lace of all kinds; lapis lazuli; mace, if imported by licence; manua; mercury; metheglin; morels; musical boxes; musk; myrrh; nutmegs (if imported by licence); nux vomica; opium; or moulu; otto of roses; paper; pearls; perry; pictures; plate; platina; platting of all sorts; powder of brass; powder of bronze; powder not enumerated, or otherwise described, which will serve for the same use as starch; quicksilver; radix ipecacuanhæ; radix rhataniæ; resina jalapæ, rhubarb; saffron; sal limonum; sal succini; salt; scammony; silk, raw and organzined; snuff; soap; spikenard; starch; stones; bezoar; storax of all kinds; succades; sugar; threads of all kinds; tobacco; tortoise-shell; treacle of Venice; truffles; turbith; vanelloes; vellum; verdigris; vinegar; watches of all sorts; watch glasses; waters, mineral; waters, strong, of all sorts; wires; yarn, mohair. And also all goods and merchandize of every description, which, under the provisions of this act, may be imported for the purpose of exportation only.

SCHEDULE (B)

A LIST of Articles of Foreign Manufacture or Produce, which, before exportation to the British colonies, plantations, territories, or dominions in America or the West Indies, shall pay the home consumption duties.

Bandstrings, twist; baskets; blacking; bladders; books; boxes; brass, manufactured; bricks and clinkers; butter; cables; cambrics; candles; caps of cotton or worsted; cards; carriages; casks (empty) or packs; cheese; China ware or porcelain; cider; cinders; clocks; comfits; copper of all sorts; cordage; corks, ready made; cotton, manufactured; crayons; culm; dice; down; earthenware; enamel; extracts of alí kinds; flowers, artificial; gauze of thread; glass, or bottles made of glass; hair powder; hops; ink for printing; iron, wrought or manufactured; jewellery and trinkets, manufactured of gold, silver, or any other metal; Jace; lard; lead, red and white; leather, manufactured; linens; matting; mattrasses; musical instruments; seed oils; oil or blubber of foreign fishing; spermaceti of foreign fishing; paper; painters' colours; paintings on glass; pens; picture frames; pomatum; powders of all sorts;

silks of all kinds, except of the manufacture of Persia, China, or the East Indies; skates; slate pencils; snuff; soap, hard and soft; starch; steel, manufactured; stockings of cotton or thread; stuffs of all sorts of wool; sugar-candy and sugar refined; tapes; tapestry; threads; ticking; ticks; tiles; tin foil; telescopes; tobacco, manufactured; tobacco pipes; tooth powder; twine; varnish; vellum; verjuice; vinegar; wafers; watch glasses; watches of gold, silver, or other metal; whip-cord; wires of all kinds; woollen manufactures of all kinds.

By the 5 Geo. IV. c. 43. § 3. the commissioners of his Majesty's Treasury may permit any person to import into the United Kingdom of Great Britain and Ireland, samples of spirits, wine, coffee, cocoa nuts, tobacco, snuff, and pepper, in phials, parcels, and packages as follows; (that is to say)-Spirits in phials not exceeding half a pint each, wine in phials not exceeding one pint each, coffee, cocoa nuts, and pepper, in parcels not exceeding a quarter of a pound each, and tobacco in parcels not exceeding two pounds each, and snuff in parcels not exceeding one pornd each; provided the master of the vessel in which such samples shall be imported specifies, in his manifest and report, the several phials and parcels, the kind of goods and number of samples contained in each package, and that each phial, parcel, and package be marked in large letters with the word "Sample" on the outside thereof: provided always, that the importation of samples of tobacco and snuff shall be confined to those ports at which tobacco is now by law allowed to be imported.'

And the importer of any wine in packages, each of which shall contain at least six dozen reputed pint bottles or flasks, may lodge and deposit or secure such wine in warehouses without payment of any duty, either customs or excise, at the time of the first entry, subject to the several rules, regulations, conditions, and securities, as well with respect to the port as to the warehouses in which such wine may be lodged and secured, as are specially provided and contained in the act of the 4 Geo. IV. c. 24.

And it shall be lawful to import Cologne water in cases containing six flasks in each case, thirty of such flasks containing not more than one gallon, upon payment of the sum of one shilling for each flask; and all Cologne water imported otherwise than in such cases, shall be subject and liable to all such duties on the importation thereof into any part of the United Kingdom, as before the passing of this act. § 16.

Bribing Officers.

The act of 51 Geo. III. c. 71. whereby all fees or perquisites are prohibited to be taken by any clerk or other person employed in the customs, having been found to be ineffectual by reason of persons offering bribes to officers and others, it is enacted by 1 Geo. IV. c. 7. that if any person shall give, offer, or promise to give any fee, perquisite, gratuity, or reward to any officer, clerk, &c. for any service, act, duty, matter, or thing to be done by such officer, &c. every such person or persons so offering to bribe shall forfeit the sum of 500l. for every such offence.

ASSESSED TAXES.

WINDOW DUTY.-4 Geo. IV. c. 11.

FOR every dwelling-house containing not more than six windows or lights (except houses worth 57. a year,

and charged with the duty on inhabited houses £. s. d. hereafter mentioned) the yearly sum of........... 0 3 3 Not more than six windows or lights, if of the value before mentioned, and charged to the said rate or duty accordingly, the yearly sum of

0 4 0

1. The duties to be charged yearly upon the occupier, for one year from April the 5th, to be levied on such occupier.

2. Where any change in the occupation shall take place after the assessments, then the duties charged on the occupier shall be paid by the occupier, landlord, or owner, for the time being. But where a tenant shall quit on the termination of a lease or demise, and shall have given notice to the assessor, the duty shall be discharged for the remainder of that year.

3. Where any dwelling-house is let in different apartments, and shall be inhabited by two or more persons, the same shall be charged as if such house were inhabited by one only; and the landlord or owner shall be deemed to be the occupier.

4. Every house whereof the keeping is left to the care of any person, shall be subject to the like duties as if it were inhabited by the owner or tenant.