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Sweets, in Great Britain; and on Pensions, Offices and Personal Estates, in England; and for receiving the Contributions of Persons receiving Pensions and holding Offices; for the Service of the Year One thousand eight hundred and twenty three:' May it therefore please 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 the several and respective Persons hereinafter named shall and may and are hereby empowered and authorized to put in Execution the said Acts, and all the Clauses, Powers, Matters and Things whatsoever therein contained, as Commissioners in and for the several and respective Counties and Places of Great Britain hereinafter severally and respectively mentioned and expressed, as if they had been named with the other Commissioners in the said Act passed in the First and Second Years of the Reign of His present Majesty, or in the said Act of the last Session of Parliament, and properly described therein; (that is to say),

[Here follow the Names of the Commissioners for England and Scotland.]

And no Mistake in the Spelling of the Christian or Surname of any Person, or of any Place mentioned in the said Act of the First and Second Years of the Reign of His present Majesty, or the said Act passed in the last Session of Parliament, or this Act, shall be construed to vitiate the Appointment of such Person to be a Commissioner, so that the Person or Place mentioned be designated therein to common Intent and Understanding, or to subject any Person so designated to any Pains, Penalty or Forfeiture, for his acting in the Execution of the Acts herein mentioned.

II. Provided always, and be it enacted, That the several Persons appointed by the said Acts of the First and Second Years of the Reign of His present Majesty, or the said Act passed in the last Session of Parliament, or this Act, shall severally have the Qualifications required by an Act passed in the Thirty eighth Year of His late Majesty's Reign, intituled An Act for granting an Aid to His Majesty by a Land Tax to be raised in Great Britain, for the Service of the Year One Thousand seven hundred and ninety eight; and also of an Act of the same Session of Parliament, intituled An Act to alter and amend so much of an Act passed in the present Session of Parliament, intituled An Act for granting an Aid to His Majesty by a Land Tax to be raised in Great Britain, for the Service of the Year One thousand seven hundred and ninety eight,' as relates to the Qualification of Commissioners, and shall be subject to the several Penalties and Forfeitures contained in the said Acts respectively.

III. Provided also, and be it further enacted, That where, in any City, Liberty or Place, the Qualification shall consist of Personal Estate, it shall be lawful for any Person having a Personal Estate of the Value required by the said Acts, or either of them, to act as such Commissioner in all Cases where such Person shall have been taxed, and shall have paid for such Personal Estate,

by

by and upon the last Assessment then made for such City, Liberty or Place, by virtue of any Act for continuing and granting to His Majesty a Duty on Pensions, Offices and Personal Estates in England, passed before the making of such Assessments; any Thing in the said Acts or either of them contained to the contrary notwithstanding.

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IV. And Whereas several Persons may have acted as Com'missioners for executing the said Acts, without having been 'properly named as Commissioners by the said Act made in the First and Second Years of the Reign of His present Majesty, intituled An Act for appointing Commissioners for carrying into Execution an Act of this Session of Parliament, for granting to His Majesty a Duty on Pensions and Offices in England, and an Act made in the Thirty eighth Year of His late Majesty, for granting an Aid to His Majesty by a Land Tax to be raised in "Great Britain, for the Service of the Year One thousand seven hundred and ninety eight, or by the said Act made in the Third Year of the Reign of His present Majesty, intituled An 'Act for rectifying Mistakes in the Names of the Land Tax Commissioners, and indemnifying such Persons as have acted without due Authority in Execution of the Acts therein recited, and others, 'named in former Acts of Parliament to be Commissioners, may 'have omitted in the said Acts of the First and Second and Third 'Years of the Reign of His present Majesty, and may have acted ' as aforesaid before Notice of such Omission: And Whereas it is expedient that such Persons should be indemnified for such acting, and that all Acts by them done should be confirmed and 'made valid;' Be it therefore enacted, That all Acts done by any such Persons in the Execution of the said Acts, or of any other Acts to be executed by such Commissioners, shall be and are hereby declared to be valid; and that all personal Actions and Suits, Indictments, Informations and all Prosecutions and Proceedings whatsoever, which have been or shall be prosecuted or commenced against any Person or Persons for or by reason of such acting, are declared to be void by virtue of this Act, and shall be quashed and determined; and if any Action or Suit shall be prosecuted or commenced against any Person or Persons for or by reason of such acting, such Person or Persons may plead the General Issue, and give this Act and the special Matter in Evidence.

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V. And Whereas by the said Act of the First and Second Years of the Reign of His present Majesty it was provided, that no Person who should have held the Office of Inspector or Surveyor of Assessed Taxes should, from and after the passing of 'the said Act, be capable of acting as such Commissioner, although such Person might be named in the said Act as such 'Commissioner;' Be it further enacted, That nothing contained in the hereinbefore recited Act shall extend to incapacitate or disqualify any Person who shall have held the said Office of Inspector or Surveyor of Assessed Taxes from acting as a Commissioner of the Land Tax in any other District or Division than that in which he shall have executed the said Office of Inspector or Surveyor of Assessed Taxes, if such Person shall in other respects be duly qualified to act as such Commissioner, and shall

actually

Persons having acted as Commissioners

under 1&2G.4. c. 123. & 3 G.4.

c.14. without having been properly named, indemnified, and Acts done by

them valid.

In what case Inspectors or Surveyors not disqualified from acting as Commissioners only for Districts in which they exe

cuted Office of

Inspector, &c.

59 G.3. c.52.

Certain Duties

of Customs under 59 G.3.

c. 52. Schedules (A.) and (B.); Export Duties

on Coals under Schedule (C.); and Duties on

Slate and Stone Coastwise under Schedule (D.) of that Act repealed.

New Duties of Import on

certain Articles

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actually and bona fide have resigned the said Office of Inspector or Surveyor of Assessed Taxes, and also acted as such Commissioner previously to the passing of the said Act of the First and Second Years of the Reign of His present Majesty.

CAP. LXIX.

An Act to repeal certain Duties of Customs in Great Britain,
and to grant other Duties in lieu thereof; to grant certain
Bounties on Salted Provisions and Silk Manufactures ex-
ported; and to make more effectual Regulations for col-
lecting the Duties of Customs.
[11th July 1825.]

WH

HEREAS by an Act passed in the Fifty ninth Year of the Reign of His late Majesty King George the Third, 'intituled An Act to repeal the several Duties of Customs chargeable in Great Britain, and to grant other Duties in lieu thereof, ' certain Duties of Customs, and certain Drawbacks in respect thereof, were granted and made payable in Great Britain: And Whereas it is expedient to repeal the Duties and Drawbacks upon certain Goods enumerated in the Tables annexed to this Act, and to grant other Duties in lieu thereof, and on certain other Articles: Be it therefore 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 Tenth Day of October One thousand eight hundred and twenty three, the several Duties of Customs payable to His Majesty, His Heirs and Successors, under or by virtue of the said recited Act, and the Tables (A.) and (B.) thereto annexed, upon the Importation into Great Britain of any of the Articles enumerated in the Tables marked (A.) and (B) annexed to this Act, and the respective Drawbacks allowed upon the Exportation from Great Britain of the said Articles (except as hereinafter provided), and the Duties on the Exportation from Great Britain of Coals and Cinders and Culm of the Produce or Manufacture of Great Britain, payable under the Table marked (C.) annexed to the said recited Act, shall cease and determine; and that from and after the passing of this Act the Duties on Slate and Stone of the Production of Great Britain, brought Coastwise from any Port or Place within Great Britain to any other Port or Place therein, payable under the Table marked (D.) annexed to the said Act, shall cease and determine; save and except in all Cases and so far as shall relate to the recovering, allowing or paying any Arrears of the said Duties and Drawbacks respectively, or to any Fines, Penalties or Forfeitures relating thereto respectively, which may remain unpaid or not allowed, or which shall have been incurred at any Time on or before the Time when such Duties shall respectively cease and determine.

II. And be it further enacted, That from and after the Tenth Day of October One thousand eight hundred and twenty three, there shall be raised, levied, collected and paid unto His Majesty, His Heirs and Successors, in ready Money, and without any Schedules (A.) count whatever, upon the Goods, Wares and Merchandize speci and (B.) of this Act, and on Ex-fied in the Tables marked (A.) and (B.) to this Act annexed,

specified in

Dis

imported

Schedule (C.), and on Slate Schedule (D.) No Drawback of Duties of Schedules (A.)

Coastwise of

imported or brought into Great Britain, the several Duties of port of Coals of Customs as the same are respectively inserted, described and set forth in Figures in the said Tables; and upon Coals, Cinders and Culm, the Produce and Manufacture of Great Britain exported from Great Britain, brought Coastwise from any Port or Place in Great Britain to any other Port therein, the several Duties of Customs as the same are respectively inserted, described and set forth in Figures in the Table to this Act annexed, marked (C.); and and (B.) that from and after the passing of this Act, the several Duties of (Exception.) Customs inserted, described and set forth in Figures in the Table marked (D.) annexed to this Act, shall be paid upon Slate, the Production of Great Britain, brought Coastwise from any Port or Place in Great Britain to any other Port therein; and that all Matters and Things in the said Tables contained shall be deemed Part of this Act; and that no Drawbacks shall be allowed or given on the Exportation of any of the Articles specified and set forth in the Tables marked (A.) and (B.) in respect of the Duties imposed on such Articles by this Act, (except as hereinafter mentioned); ; any Act or Acts in force immediately before the passing of this Act, or any Law, Usage or Custom to the contrary notwithstanding.

III. And for ascertaining the Degrees of specific Gravity or Strength, according to which the Duty on the Juice of Lemons,

Limes and Oranges, imposed by Table (A.) annexed to this Act, Citrometer for 'shall be collected and paid;' Be it enacted, That such Degrees ascertaining the of such specific Gravity or Strength shall be ascertained by a Glass Strength of Citrometer, which shall be graduated in Degrees in such Manner Lemon Juice. that Distilled Water being assumed as Unity, at the Temperature of Sixty Degrees by Fahrenheit's Thermometer, every Degree of the Scale of such Citrometer shall be denoted by a Variation of Four One thousandth Parts of the specific Gravity of such Water.

IV. Provided always, and be it enacted, That upon the Ex- Drawback on portation from Great Britain (except to Ireland) of any Foreign Foreign Rice Rice or Paddy which shall have been cleaned in Great Britain, exported. and which shall have paid the Duties payable on the Importation thereof under this Act, and the Tables thereto annexed, there shall be allowed and paid for every Hundred Weight thereof, a Drawback equal in Amount to the Duty paid on every Four Bushels of the Rough Rice or Paddy from which the same shall have been

cleaned.

V. Provided always, and be it enacted, That such Drawback Conditions on upon such Rice so exported, shall be paid and allowed upon such which such Foreign Rough Rice or Paddy only as shall have been or shall be Drawback warehoused upon its first Importation into any Part of Great Bri- obtained. tain, and as shall be taken out of Warehouse upon Payment of the Duty due upon the Importation of the same, for the sole and express Purpose of being cleaned, and as shall be returned so cleaned into the Warehouse from which it shall have been taken within One Calendar Month from the Time when the Duty shall be paid thereon, and as shall remain in such Warehouse until the same shall be duly exported, and as shall be so exported, and from such Warehouse: Provided also, that the Owner or Proprietor of such Rice, at the Time of re-warehousing such Rice, when cleaned, shall make Oath before the Chief Officer of the Customs at the

Oath of identity of Rice.

: Port

Former Drawbacks allowed

on Goods

having paid

former Duties.

Goods imported may be warehoused, and Duty paid on taking out for Home Consumption.

In what Case Duty payable on Goods ware

housed before 10th Oct. 1823.

East India Goods, &c. may be exported from Warehouse to British Colonies, &c. in

Port where the same shall be warehoused (and which Oath the said Officer is hereby authorized and required to administer,) that the said Rice is the same which was so taken from the said Warehouse for the Purpose of undergoing the Process of cleaning, and the Duty paid thereon as aforesaid.

VI. Provided also, and be it enacted, That the Drawbacks granted, allowed and made payable on the Exportation of any of the Articles specified in the Schedules (A.) and (B.) to this Act annexed, under and by virtue of any Act or Acts in force immediately before the Tenth Day of October One thousand eight hundred and twenty three, shall remain and continue payable with respect to such Goods, Wares and Merchandize as shall have paid the Duties imposed on the Importation thereof, under any Act or Acts in force before the said Tenth Day of October One thousand eight hundred and twenty three, and which shall be exported after the said Tenth Day of October One thousand eight hundred and twenty three; any Thing in this Act to the contrary in any wise notwithstanding.

VII. Provided also, and be it enacted, That nothing in this Act contained shall extend or be construed to extend to compel the Proprietor or Proprietors of Goods, Wares or Merchandize specified in Tables (A.) and (B.) to this Act annexed, to pay the Duties thereon upon the Importation or Landing of such Goods, Wares or Merchandize in Great Britain, in any Case where such Goods, Wares or Merchandize may or might by Law be warehoused or otherwise secured without Payment of Duty, or in any Case where the Whole or any Part of the Duties on such Goods, Wares or Merchandize are or may be permitted to be secured by Bond or otherwise; but that in all such Cases the Duties specified in the Tables (A.) and (B.) to this Act annexed may be secured by Bond or otherwise, in such Manner and under such Rules, Regulations, Restrictions and Conditions as are or may be contained in any Act or Acts for that Purpose, except where it is otherwise provided by this Act: Provided also, that in case the Importer or Proprietor of any Goods, Wares or Merchandize specified in Tables (A.) and (B.) to this Act annexed, which shall have been lodged in Warehouses or otherwise secured at any Time on or immediately before the said Tenth Day of October One thousand eight hundred and twenty three, and on which the Duties due on the Importation thereof shall not have been paid, shall be desirous of taking any such Goods, Wares or Merchandize out of such Warehouse, or from any Place wherein the same shall be secured, for the Purpose of being used or consumed in Great Britain, then and in such case the Duties imposed by this Act shall be payable thereon, notwithstanding such Goods, Wares or Merchandize may have been imported and warehoused before the said Tenth Day of October One thousand eight hundred and twenty three, except where it is otherwise provided by this Act.

VIII. And be it further enacted, That all Goods of the Manufacture of the East Indies, Persia or China, liable to the Payment of any Duties under this Act, or any Act or Acts in force at the Time of the passing of this Act, and which may have been or be lodged or secured without Payment of Duty in any Ware house at any Port in the United Kingdom of Great Britain and Ireland,

may

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