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£ s. d.

SPELTER, or ZINC, crude in cakes

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rolled, but not otherwise manufactured, ton
oxide, and white of

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manufactures of, not otherwise eno. cwt. SPERMACETI lb. and value SPIRITS, viz., not being sweetened or mixed with any article, so that the degree of strength thereof cannot be ascertained by Sykes's Hydrometer

free

proof gallon 0 15 0

of and from a British Possession in America or the island of Mauritius, and Rum of and from any British Possession within the limits of the E. I. Co.'s Charter, in regard to which the conditions of the Act 4 Vict. cap 8 have or shall have been fulfilled (1) Rum Shrub, Cordials and Liqueurs, of and from a British Possession in America or the island of Mauritius, or a B.P. within the limits of the E. I. Co.'s Charter, qualified as aforesaid (1) other Spirits, being sweetened or mixed, so that the degree of strength cannot be ascertained gallon Spirits or Strong Waters imported into the United Kingdom, mixed with any ingredient, and although thereby coming under some other denomination, except Varnish, shall nevertheless be deemed to be Spirits or Strong Waters, and be subject to duty as such.

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The restrictions to which Spirits are subject on importation will be found at p. 3. No abatement of the duty to be made for damage.-16 & 17 Vict., cap. 107, s. 76. The duty to be charged on the quantity ascertained at the time of delivery.-S. 110. lb. and value

SPONGE
SQUILLS, dried

not dried

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100

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(1) Applicable to Fort William Bengal, Ceylon, Fort St. George Madras, Prince of Wales Island, Province Wellesley, and the Tenasserim Provinces. The Spirit duties were assimilated by 21 Vict. cap. 16, and took effect on and after the 19th April, 1858.

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Scrap

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STONES, viz., Stone in lumps, not in any man

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Marble, in rough Blocks or Slabs solid feet
sawn into Slabs or otherwise manu-

free

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Dog Stones, rough

shaped, or hewn

STRAW OF GRASS for PLATTING

SUCCADES, including all fruits and vegetables preserved in sugar, not otherwise enumerated, until the 31st March, 1860

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SUGAR, until the 31st March, 1860, viz.:Candy, brown or white refined sugar, or sugar rendered by any process equal in quality thereto, (20 & 21 Vict. cap. 61) cwt. White clayed sugar, or sugar rendered by any process equal in quality to white clayed, not being refined, or equal in quality to refined

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cwt.

0 18 4

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(1) Steel, unwrought, must be held to include all forms of that material not fairly coming within the meaning of the term "manufactures."-B. O. 28th Jan. 1851.

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SUGAR, continued:

Yellow muscovado and brown clayed sugar,
or sugar rendered by any process equal
in quality to yellow muscovado or brown
clayed, and not equal to white clayed cwt.
Brown muscovado, or any other sugar, not
being equal in quality to yellow musco-
vado or brown clayed sugar
Cane Juice (1)
Molasses

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£ s. d.

0 13 10

cwt.

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No abatement of the duty to be made for damage.-16 & 17 Vict., cap. 107, s. 76. The duty to be charged on the weight ascertained at the time of delivery.—16 & 17 Vict., cap. 107, s. 110.

SULPHUR IMPRESSIONS

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value

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TAR last and barrel, barrel not ex. 31 gall.

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Without any allowance for Draft.

No abatement of the duty to be made for damage.-16 & 17 Vict., cap. 107, s. 76 Extract, Essence, or other Concentration of Tea is prohibited. See p. 2.

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(1) This duty to be charged so long as the duty on brown Muscovado sugar shall remain as at present, but in the event of the officers being of opinion that any particular importation contains more sugar than the proportion of twothirds, an analysis is to be made at the expense of the importer; applicable to London, Liverpool, Bristol, Plymouth, Whitehaven, Leith, Glasgow, Greenock, Dublin, Belfast, Cork. B. M. Oct. 3rd, 1857.

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in blocks, ingots, bars, or slabs
Oxymuriate of (20 & 21 Vict. cap. 62)
Foil.

Manufactures, not otherwise enuma.(2) cwt.

TINCAL, unrefined. See Borax.

ton

free

cwt.

free

.value

free

value

free

ton

free

cwt.

free

free

cwt.

0 10 0

0 10 0

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Stalks and Flour of, and Snuff Work
The restrictions to which Tobacco is subject
will be found at p. 3.

No abatement of the duty to be made for
damage.-16 & 17 Vict., cap. 107, s. 76,

The duty to be charged on the weight ascertained at the time of delivery. 16 & 17 Vict., cap. 107, s. 110.

Essence, Extract, or other Concentration of Tobacco is prohibited. See p. 2.

TOBACCO PIPES of Clay(3) .

prohibited

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Five per cent. additional duty to be charged.

(1) Cotton thread, covered with plated and copper wire, used for making copper lace, fringes, &c, to be admitted free of duty, as "Thread unenumerated.-B. O. Sept. 15th, 1855.

(2) Tin tablets, or tin covered with a composition, rendering the plates serviceable as slates, to be charged as "Tin Manufactures. B.O. 30th Oct., 1853. No. 500.

(3) Pipe Bowls, when composed of clay, may be admitted duty free, as Tobacco Pipes ; it being distinctly understood, that this order is not to apply to Bowls made of Porcelain, real or imitation Meerschaum, or of any other composition, nor to Bowls in any way mounted. B.O. 15th July, 1854. No. 218 (on application of F. Lebrun). Earthenware Pipe-bowls fitted with tubes and Pipes with glass eyes, to be charged with duty as "Goods manufactured." -B. O. 12th March and 31st Oct. 1855.

Tobacco Pipes of Clay, tipped with a horn mouth piece to be charged with duty as "Goods manufactured.”—B. O. Dec. 19th, 1855.

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Spirit

not otherwise described VASES, viz., ancient, not of stone or marble value VEGETABLES, all, not otherwise enumerated or

gallon
value

0 12 0

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free

described Preserved in Salt

value

free

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WATCHES, of Gold, Silver, or any other metal,

exceeding the value of 107. each

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Other Watches, viz. :

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Repeaters.

Spirit)

Mineral

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Silver, or any other Metal, not Gold,

Watches restricted as to importation. See p. 2. WATER, Cologne, the Flask (thirty of such Flasks containing not more than one gallon) each when not in Flasks (as perfumed

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each

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026

036

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(1) Aromatic Vinegar is chargeable with duty as "Spirits Sweetened." B.O. 4th June, 1849.

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