Vinegar, per pipe

per hogshead and tierce

Wine and spirits, butt, pipe or puncheon

per hogshead

per quarter-cask

in cases

and Spirits, contng. 1 doz. or less(3)

Wood, viz., Square Timber

Deals

Other goods not enumerated, of the like weight or bulk, to be charged in proportion to these rates. The rent upon goods housed to commence from the day of the ship or vessel beginning to discharge; twenty-five per cent. to be deducted from the rent for all time exceeding 52 weeks.

(1) B. O. to Cork, 11th May, 1850. (2) B. O. to Cork, 21st Oct., 1857. (3) B. O. 14th Nov., 1857.

H

RUSSIA COMPANY'S DUES (').

The importer of goods from any place within the limits of the trade of the Russian Company; that is to say, from Archangel, Cronstadt, Narva, Onega, and St. Petersburgh (2), is required to make a declaration at the time of entry to the following effect:

"I do declare, upon the oath I have taken to the Russia Company, that the goods mentioned were shipped on account of a freeman or freemen of the Company, or on account of a native subject or subjects of Russia, and that no other person, to my knowledge or belief, is either directly or indirectly concerned therein."

0 0 0/

Linen, manufactures of . for every £100 value

010

Tallow

ton

003

per cent. according to the

(1) Goods not rated in this Table, are to pay value, on the declaration of the importer.

(2) All persons trading from those places to the United Kingdom are required to become freemen of the Russia Company (the expense of which is 31.), for which purpose, application must be made to THOMAS COPE, Esq., the Secretary, Custom House, London.

LONDON TONNAGE DUTIES.

(4 & 5 Wm. IV., cap. 32.)

NOTE. The collection and management of these duties' are now placed under the control of the Conservators of the Thames. Vide Sect. 136-7 of "The Thames Conservancy Act," 1857.

For every Ship or other Vessel entering Inwards or clearing Outwards in the Port of London, from or to any of the following Countries or Places, there shall be paid for every ton of her Burden, viz. :—

TONNAGE DUTIES IN LONDON, continued.

(4 & 5 Wm. IV., cap. 32.)

COASTWISE.

For every ship or other vessel trading Coastwise between the Port of London and any other port or place in Great Britain, Ireland, the Orkneys, Shetland, or the Western Islands of Scotland, for every voyage in and out of the said port, one halfpenny per ton.

EXEMPTIONS UNDER THE ABOVE ACT.

Any Ship or Vessel coming to or going coastwise from the Port of London, or to any part of Great Britain, unless such Ship or Vessel shall exceed 45 tons register tonnage.

Any Vessel bringing Corn Coastwise, the principal part of whose cargo shall consist of Corn.

Any Fishing Smacks, Lobster and Oyster Boats, or Vessels for Passengers.

Any Vessel or Vessels or Craft, navigating the River Thames above and below London Bridge, as far as Gravesend only.

Any Ship or Vessel entering Inwards or Outwards in Ballast.(1)

EXEMPTIONS UNDER TREASURY AND BOARD'S ORDERS.

Any Vessel whose Cargo shall consist only of Flour and Malt.— T. O. 30th March, 1818.

Any Vessel whose Cargo shall consist principally of Corn and Flour--B. M. 15th Dec. 1828.

EXEMPTIONS UNDER ACT 8 & 9 Vict., cap. 86, s. 139. Any Vessel entering Inwards or clearing Outwards, in cases where the cargoes are reported for exportation, and ultimately leaving the Port without breaking bulk, or taking in merchandise for exportation.

(1) Ships laden with chalk or slate only shall be deemed to be in ballast.—

16 & 17 Vict., cap. 107, s. 145.

THE

WATERSIDE PRACTICE

OF THE CUSTOMS,

AS FOLLOWED IN THE PORT OF LONDON.

The Waterside Practice of the Customs is the practical application of the laws and regulations governing that important branch of revenue, and naturally varies with the changes that are from time to time made in those laws and regulations. Hence, to transact Customs' business correctly, it is indispensable that precise and accurate information, both as to the duties and to the formulæ governing their assessment, should be obtained. So far as the merchant is concerned, the business mainly resolves itself into the entering, examining and clearing of his goods from the custody of the Crown; and the design of this section of the work is to render these processes familiar, by furnishing the requisite forms, describing how, when and where, report, entry and clearance may be made: explaining the duties of the Landing Department generally, as pursued on the River, at the various Docks, Quays, Examination Floors, Baggage and Bonding Warehouses, Wood Yards, &c.; and exhibiting the nature and purposes of the documents employed, the particulars required, with the modes of assessing, computing and recording accounts of goods and merchandize imported.

To accomplish this object in the clearest manner, it has been deemed advisable to follow the natural order :- -With importations, to trace the vessel and cargo from the period of arrival in port, through the successive processes as they arise, until her discharge is completed; and with exportations, to indicate the necessary proceedings, from the entry outwards, until the vessel's final clearance. Importation, as legally defined, takes place immediately the importing ship comes within the limits of the port; and the "time of a ship's arrival," is that at which the Report thereof shall, or ought to, have been made. Exportation is, in like manner, determined to be the time at which goods shall be shipped on board an export vessel; and final clearance, the time of her departure.