Research Subjects: Government & Politics


 

 

The Acts, Orders in Council, &c. of Great Britain [on Trade], 1793 - 1812

An act for granting to His Majesty, until the end of the next session of Parliament, duties of customs on the goods, wares, and merchandise therein enumerated, in furtherance of the provisions of certain orders in council.  March 28, 1808. [Extract]

Anno Quadragesimo Octavo

GEORGE III. REGIS.

CAP. XXVI.

Most Gracious Sovereign:

Whereas measures which have been taken by Powers at war with your Majesty, prohibiting, in violation of the law of nations, all intercourse with this kingdom, and all trade in any articles of its growth or manufacture, have rendered it necessary for your Majesty to issue orders in council to counteract the disadvantages which were thereby imposed upon the trade of your Majesty's subject, and to retaliate upon the enemy the evils which he intended to inflict upon this kingdom; and whereas it is expedient and necessary, in order effectually to accomplish the object of such orders, that duties of customs should be granted upon certain goods exported from Great Britain: we, your Majesty's most dutiful and loyal subjects, the Commons of the United Kingdom, in Parliament assembled, do most humbly beseech your Majesty that it may be enacted:

And be it enacted by the King's Most Excellent Majesty, by and with the advice and consent of the Lords spiritual and temporal, and Commons, in this present Parliament assembled, and by the authority of the same, That, from and after the passing of this act, there shall be raised, levied, collected, and paid unto His Majesty, his heirs, and successors, upon all goods, wares, or merchandise, enumerated or described in the tables A, B, and C, annexed to this act, exported from Great Britain, the several duties of customs, as the same are respectively described and set forth in the said tables.

And be it further enacted, That, where any goods, wares, and merchandise, which are allowed to be, or shall have been, warehoused or otherwise secured at the time of the importation thereof, without payment of the duties due thereon, shall be taken out, or entered inwards for home consumption, and the duties of customs and excise then due thereon shall have been paid, and the same shall afterwards be entered for exportation; then, and in every such case, the duties of customs by this act imposed shall be paid on the exportation of the said goods, wares, and merchandise, notwithstanding the payment of any drawbacks to which the exporter thereof may, in such case, under any law or laws then in force, be entitled.

And be it further enacted, That all goods, wares, and merchandise, which have been or may be condemned as prize, shall, on the exportation thereof from Great Britain, be charged with and subject and liable to the duties by this act imposed on the exportation of the like goods, wares, or merchandise respectively, any law, custom, or usage to the contrary, notwithstanding: Provided always, That nothing in this act contained shall extend to charge with any of the duties granted by this act, and goods, wares, or merchandise (except cotton wool, or yarn, or Jesuit's bark,) which shall have or shall be brought into any port of Great Britain for adjudication before the passing of this act, whether the same shall have been or shall be subsequently restored or condemned as prize.

And be it further enacted, That the duties of customs described and set forth in figures in the said tables hereunto annexed, marked A, B, and C, on the several goods, wares and merchandise specified therein, shall be paid to the proper officer authorized to receive the duties of customs on goods, wares and merchandise imported into Great Britain, and may and shall respectively be managed, ascertained, raised, levied, collected, answered, paid, and recovered, except where any alteration is expressly made by this act, in such and the like manner, and by the same means, ways, or methods, as former duties of customs  upon goods, wares and merchandise, in general, and also by any such special means, ways, or methods of the same sorts or kinds were or might be managed, ascertained, raised, levied, collected, answered, paid, and recovered; and the goods, wares and merchandise whereon duties of customs are by this act charged, as the same are respectively inserted, described, and set forth in the said tables, upon exportation thereof from Great Britain, shall be, and the same are hereby made subject and liable to all and every the conditions, regulations, securities, rules, restrictions, seizures and forfeitures, to which goods, wares and merchandise, in general and also all and every special the conditions, regulations, securities, rules, restrictions, seizures and forfeitures, respectively, to which the like goods, wares and merchandise were subject and liable by any act or acts of Parliament in force on and immediately before the passing of this act, respecting the revenue of customs, except where any alteration is expressly made by this act; and all pains, penalties, and forfeitures, of whatever nature or kind the same may be, as well as pains of death and others, for any offence whatever committed against or in breach of any act or acts of Parliament in force on and immediately before the passing of this act, made for securing the revenue of customs, or for the regulation or improvement thereof, and the several clauses, powers, provisoes, and directions contained in any such act or acts, shall (unless where expressly altered by this act) extend to. and be respectively applied, practised, and put in execution, in respect of the several duties of customs hereby charged, in as full and ample a manner, to all intents and purposed whatever, as if all and every the said acts, clauses, provisoes, powers, directions, fines, penalties, or forfeitures, were particularly repeated and re-enacted in the body of this act, and made part thereof.

Provided always, and be it further enacted, That it shall be lawful for the commissioners of customs, or any three or more of them, upon the request of the owner, proprietor, or consignee of any goods, wares, or merchandise warehoused, to destroy the same, in such manner as they as they shall respectively direct, without payment of duty, and upon payment only of any charges and expenses due thereon.

And be it further enacted, That the importers, proprietors, or consignees of any goods, ware, or merchandises, which shall have been lodged in warehouses, or otherwise secured, according to the directions of the said recited act passed in the forty-third year of his present Majesty, or any other act or acts of Parliament, by virtue and under the authority of which any such goods, wares, or merchandise shall have been so lodged or secured, shall, within fifteen calendar months, to be computed from the day on which such importers, proprietors, or consignees of such goods, wares, or merchandise, shall have made their first entry thereof, clear and take from and out of such warehouses or places, respectively, all such goods, wares, or merchandise, either for the purpose of  being exported according to the directions of this act, on payment of the duties hereby imposed, or to be taken out for that purpose, on payment of the duties hereby imposed, or to be used or consumed in Great Britain: Provided always, That such goods, wares, or merchandise may legally be taken out for that purpose, on payment of the full duties or customs and excise that are or may be due or payable thereon at the time the same are so taken out; and in case any such importers, proprietors, or consignees, shall fail or neglect to do so, it shall be lawful for the commissioners of the customs in England or Scotland, respectively, to cause all such goods, wares, or merchandise to be publicly sold or exposed to sale; and, after such sale, the produce thereof shall first be applied to or towards the payment of the freight, primage, and charges of warehouse room, and other charges that shall arise thereon, next to the duties of customs and excise, and the overplus (if any) shall be paid the proprietor, or the other persons authorized to receive the same: Provided always, That in case any goods, wares, or merchandise, so remaining and directed to be sold, shall be the growth, produce, or manufacture of any country or place within the limits of the charter granted to the United Company of Merchants of England trading to the East Indies, or any goods, wares, or merchandise, which shall be prohibited to be used or consumed in Great Britain, then, and in such case, all such goods, wares, or merchandise, shall be sold only for the purpose of being exported, and not on any pretence what ever to be used or consumed in Great Britain:  Provided, That no such goods, wares, or merchandise shall be sold, unless a price can be obtained for the same equal, at least, to the full amount of duties of customs and excise, charged and chargeable thereon, together with the expenses; but if such price cannot be obtained, then, and in such case, all such goods, wares, or merchandise shall be effectually destroyed by and in the presence of the proper officers of the customs, and also the officers of the excise, in case any duties of excise are payable thereon, who are hereby respectively authorized and required to destroy the same accordingly; and the proprietor or owner of such goods, wares, or merchandise, shall have no claim, either in law or equity, to the value of such goods, wares, or merchandise, or any part thereof, so destroyed as aforesaid, any law, custom, or usage to the contrary, notwithstanding: Provided always, That all such goods, wares, or merchandise, may be re-exported to the country from which they were brought, or to the country from which the vessel in which such goods, wares, or merchandise were imported shall belong, or shall have belonged, without payment of the duties imposed by this act, and upon payment only of such warehouse or port duties as shall have become due thereon: Provided, That the British flag shall not, at the time of such re-exportation, be excluded from such country respectively.

Provided always, and be it further enacted, That nothing in this act contained shall extend, or be construed to extend, to charge the duties by this act imposed on the exportation of any flour, or meal, or articles not being either in the whole or in any part manufactured, being of the growth or produce of any State in Europe or America in amity with His Majesty, and imported in any ship belonging to such State, or in an British ship navigated according to law directly from any such State (except coffee, sugar, pimento, cocoa-nuts, hides, tallow, oil, and cotton wool, or yarn, or Jesuit's bark.)

Provided also, and be it further enacted, That nothing in this act contained shall extend, or be construed to extend, to charge with the duties imposed by this act any goods, wares, or merchandise, of the growth, produce, or manufacture of any British colony, plantation, or settlement in Africa or America, which shall have been imported directly from such colony, plantation, or settlement, respectively, and exported to any port or place whatever.

Provided also, and be it further enacted, That nothing in this act contained shall extend, or be construed to extend, to charge with the duties imposed by this act any goods, wares, or merchandise that shall have been imported by the United Company of Merchants of England trading to the East Indies, or by any subjects of His Majesty trading within the limits of the charter of the said company, with their license, upon the exportation of such Provided also, and be it further enacted, That nothing in this act contained shall extend, or be construed to extend, to charge with the duties imposed by this act any goods, wares, or merchandise from Great Britain to any port or places whatever.

Provided also, and be it further enacted, That nothing in this acts shall extend, or be construed to extend, to charge the duty by this act imposed on any wine, spirits, or tobacco, which shall be shipped for the use of His Majesty's army or navy; but such wine, spirits, or tobacco, shall be subject and liable to all and every the rules, regulations, and conditions, limitations, securities, penalties, and forfeitures, to which such articles so shipped would have been subject and liable if this act had not been made.

And be it further enacted, That no ship or vessel of the United States of America which shall enter any port in Great Britain or Ireland, in consequence of her having been warned not to proceed to a blockaded port under His Majesty's order in council of the eleventh of November, one thousand eight hundred and seven, shall be liable to be charged with the duty of two shillings a ton of the burthen of any ship or vessel belonging to the inhabitants of the said United States, imposed by an act of the thirty-seventh year of His Majesty's reign, which has been continued and revived by several subsequent acts.

And be it further enacted, That the duties granted and imposed by this act shall continue in force until the end of the next session of Parliament, unless His Majesty, by his order in council, shall think fit to suspend or reduce the same, or any part thereof.

                             TABLES TO WHICH THIS ACT REFERS.

A.

A table of duties of customs, payable on the exportation of certain foreign goods, wares, and merchandise, therein enumerated or described, not being imported by the United Company of Merchants of England trading to the East Indies (which, on importation, are allowed to be secured under the regulations of 43 Geo. III. cap. 132; 45 Geo. III. cap.87; and 46 Geo. III. cap 137, without payment of the duties due thereon,) and which shall be exported from Great Britain, except as is provided in the act to which this table is annexed.  [Extract.]

Articles

   Duty

 

 £.   s.   d.

Bark, viz: Jesuit's bark, or Cortex Peruvianus, the pound,

0    6    0

Coffee, the cwt.

 1    8    0

Hides, viz: Buffalo, bull, cow, or ox hides, not tanned, tawed, or in any way dressed, the hide

 0    3    0

Iron, in bars, the ton, containing 20 cwt.

 3    0    0 

Molasses, the cwt.

 0    5    0

Oil, viz: ordinary oil of olives, the ton, containing 252 gallons

10  10   0

Salad oil, the gallon

 0    0    2

Prize goods, viz: Goods, wares, and merchandise, taken and condemned as prize, not being the growth, produce, or manufacture of any country or place within the limits of the charter granted to the United Company of Merchants of England trading to the East Indies, and not being particularly enumerated or charged with duty in this table, for every £100 of the value thereof.

20   0    0

Prohibited goods, viz: Goods, wares, and merchandise, not being the growth, produce, or manufacture of any country or place within the limits of the charter granted to the United Company of Merchants of England trading to the East Indies, for every £100 of the value thereof.

20   0    0

Tallow, the cwt.

 0   7   0

Tobacco, the pound

 0   0   1 ½

Wine, of all sorts, the ton, containing 252 gallons.

 6   0   0

Wool, viz: cotton wool of all sorts, the lb.

 0   0   9

Yarn, viz: cotton yarn, the pound.

 0   2   0

All other goods, wares, and merchandise, having been, or which are allowed to be, secured under the regulations of 43 Geo. III. cap. 132; 45 Geo. III. cap.87; and 46 Geo. III. cap 137, for every £100 of the produce or amount of the duties of customs, chargeable on the importation thereof, by 43 Geo. III. cap. 68

40  0   0

B.

A table of duties of customs, payable on the exportation of certain foreign goods, wares, and merchandise, therein enumerated or described, (not being allowed to be secured under the regulations of 43 Geo. III. cap. 132; 45 Geo. III. cap.87; and 46 Geo. III. cap 137, without payment of the duties due thereon,) not having been imported by the United Company of Merchants of England trading to the East Indies, and which shall be exported from Great Britain, except as is provided in the act to which this table is annexed. [Extract.]

Articles.

Duty.

 

 £.   s.   d.

Anchors, for every £100 of the value,

40   0   0

Copper, viz: copper in bricks, rose copper, cast copper, and copper in plates, the cwt.

 2    0   0

Corn, viz: wheat, the quarter,

 0  10   0

Rye, the quarter,

 0   5    0

Pease, the quarter,

 0   5    0

Beans, the quarter,

 0   5    0

Barley, the quarter

 0   5    0

Beer or bigg, the quarter,

 0   5    0

Oats, the quarter,

 0   5    0

Wheatmeal and flour, the cwt.

 0   5    0

Indian corn, or maize, the quarter

 0   5    0

Oatmeal, the boll, containing 140 pounds avoirdupoise, or 128 pounds Scotch troy,

 0   5    0

Flax, rough or undresses, the cwt.

 0  15   0

Oils, viz: seed oil of all sorts, the ton, containing 252 gallons,

10  10  0

Prize goods, viz: Goods, wares, and merchandise, taken and condemned as prize, not being the growth, produce, or manufacture of any country or place within the limits of the charter granted to the United Company of Merchants of England trading to the East Indies, and not being particularly enumerated or charged with duty in this table—for every £100 of the value thereof.

20   0   0

Wool, viz: Spanish wool, the cwt.

 5   0    0

Yarn, viz: raw linen yarn made of flax, the cwt.

 0  10   0

C.

A table of duties of customs, payable on the exportation of goods, wares, and merchandise, therein enumerated or described, being the growth, produce, or manufacture of any country or place within the limits of the charter granted to the United Company of Merchants of England trading to the East Indies, not having been imported by the said company, and which shall be exported from Great Britain, except as is provided in the act to which this table is annexed. [Extract.]

Articles.

Duty.

 

 £.   s.   d.

Bark, viz: Jesuit's bark, or Cortex Peruvianus, the pound,

 0    6   0

Calicoes, viz: white, whether plain, flowered, or stitched, for every £100 of the value,

25   0   0

Calicoes, viz:   printed, painted, stained, or dyed, for every £100 of the value,

25   0   0

China ware, or earthen ware, for every £100 of the value,

25   0   0

Cocoa nuts, the cwt.

 1    0   0

Coffee, the cwt.

 1    8   0

Cotton manufactures, not otherwise enumerated or described, for ever £100 of the value,

25   0   0

Flax, rough or undressed, the cwt.

0   10   0

Handkerchiefs, of silk, printed, painted, stained, or dyed, each

 0   1    6

Hides, viz: Buffalo, bull, cow, or ox hides, not tanned, tawed, or in any way dressed, the hide

 0   3   0

Muslins, plain, for every £100 of the value,

25  0    0

Nankeen cloths, every £100 of the value,

25  0    0

Prize goods, viz: Goods, wares, and merchandise, taken and condemned as prize, being the growth, produce, or manufacture of any country or place within the limits of the charter granted to the United Company of Merchants of England trading to the East Indies, and not particularly enumerated or charged with duty in this table, for every £100 of the value thereof.

20  0    0

Sugar, viz: brown or Muscovado, the cwt.

 0  10   0

Sugar, viz: white or clayed, the cwt.

 0  14   0

Tea, viz: black, the pound,

 0   1    0

Tea, viz: green, the pound,

 0   2    0

Tobacco, the pound,

 0   0    1 ½

Wool, viz: cotton wool, the pound,

 0   0    9

Yarn, viz: cotton yarn, the pound,

 0   2    0

Goods, wares, and merchandise, not particularly enumerated or described in this table, being prohibited to be worn, used, or consumed in Great Britain, for every £100 of the value.

25   0   0

All goods, wares, and merchandise, of the growth, produce, or manufacture of any country or place within the limits of the charter granted to the United Company of Merchants of England trading to the East Indies, not particularly enumerated or described in this table, and not having been imported by the said company, for every £100 of the produce and amount of the duties of customs imposed by 43 Geo. III. cap. 68, on such goods, wares, and merchandise, respectively, when imported by the said company, which are due and payable when the same are taken out of the warehouse for the purpose of being used or consumed in Great Britain.

40   0   0

 

Placed on the Napoleon Series April 2003

 

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