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THE Session of Parliament just closed has been marked by very ima portant alterations in the Laws of Customs and Excise. Not only have the Duties of Customs been Consolidated, but the Collection of the Duties on Tobacco, Snuff, Coffee and Cocoa Nuts, Tea and Pepper, has been wholly transferred to the Excise.— Twenty-eight Acts have been passed since the date of the last Edition,
The Book contains in the whole more than Eight Hundred Acts of Parliament, besides Treaties with Foreign Powers, Orders in Council, fc. all affecting the vital interests of persons in any wise connected with Foreign Trade.
The Compiler, conformably to his promise, has, although at a very heary expense, cancelled such parts of his work as have been repealed or altered, and has substituted the whole of the new Laws, and other matters within his plan.
The Regulations of our Foreign Trade must ever, from their nature, be subject to some fluctuations ; but, from the passing of the Consolidation Act, and the continuance of the General Peace, it is trusted, that the subject of this work has now obtained, in a considerable degree, that permanency so desirable both to the Purchaser and the Compiler.
The Compiler having given to his work daily attention for the last ten years, as far as his other avocations would permit, and having, he believes, neglected no opportunity to render it perfect and useful, confidently submits this Fifth Edition to public notice.
Custom House, BRISTOL,
August 16, 1819.
P. 8. To prevent error in substituting the corrected pages for those removed, it has been found necessary to print the new matter with type of various sizes.
Pussessors of Copies dated September 1, 1818, may have such new matter separately, with which their Copies may be easily corrected.
By order in council, dated October 31, 1818, Leith is added to the list of ports under Title 104, for the importation of East Iodia goods.
By order in council, dated October 31, 1818, so much of 52 Geo. 3. c. 39. [TITLE 237, Rule 2.] as directs the cinque port pilots constantly to ply at sea, and be atloat between the distances in the said act specified, is suspended until further order of His Majesty in council shall be issued, for again carrying the said provision into effect and execution. By 59 Gieo. 3. c. 53. g 16. all the regulations in any act of parliament in any wise relating to tea, coffee, and cocoa buts, tobacco and spuff, or pepper, not being Cayenne, long pepper, or Guinea pepper, or to the importation, entering, landing, warehousing, weighing, garbling, removal, delivery, exportation, or bonding thereof, contained in any act of parliament in force on the 20 July, 1819, and granted to and heretofore exercised by the commissioners and officers of customs, shall be erecuted, exercised, and put in force by the commissioners and officers of excise, for securing and collecting the duties on tea, coffee, and cocoa nuts, tobacco and snuff, and such pepper respectively: and all fines, penalties, and forfeitures imposed by any such act of parliament, for any act which may happen to be done, or refused or neglected to be done, by any person in anywise relating to tea, coffee, and cocoa nuts, tobacco and snuff, or such pepper, or to the importation, entering, landing, warehousing, weighing, garbling, removal, delivery, exportation, or bonding thereof, without the warrant, order, approbation, or permission of the commissioners or officers of customs respectively, shall be incurred, lost, and forfeited, upon the like acts being done, or refused or neglected to be done, without the warrant, order, approbation, or permission of the commissioners or officers of excise, in like manner, and to all intents and purposes, and shall be sued for, recovered, levied, mitigated, and applied, as if all such powers and authorities had been originally granted to such commissioners and officers of excise respectively, and such regulations, fines, penalties, and forfeitures were so inserted and contained in this present act.
By $ 17. it shall be lawful for the lords commissioners of the treasury, and they are hereby authorized and empowered, by any writing under their hands, to make and issue such orders, directions, and regulations, as they from time to time shall deem necessary or expedient for facilitating the official business to be transacted in respect to the importation, warehousing, or exportation of tea, coffee, cocoa nuts, tobacco, snuff, and pepper respectively; and for more effectually and conveniently transferring, in pursuance of this act, the collection of the whole of the duties on such goods respectively from the commissioners of customs to the commissioners of excise.
By 59 Geo. 3. c. 14. the act of 46 Geo, 3. c. 17. [Title 131, Rule 2.) respecting the exportation of wool from the British plantations in America, is continued until the 1st July, 1823.
By 59 Geo. 3. c. 33. the acts of 54 Geo. 3. c. 36. (ander various titles) and 55 Geo. 3. c. 10. (Title 104.) respecting East India goods are continued until 1st July, 1821.
By 59 Geo. 3. c. 69. “ to prevent the enlisting or engagement of His Majesty's
subjects to serve in foreign service, and the fitting out or equipping, in His “ Majesty's dominions, vessels for warlike purposes without His Majesty's “ licence," certain powers are vested in the officers of customs, but the act does not come within the plan of this work.
By 59 Geo. 3. c. 75. the act of 54 Geo. 3. c. 149. [TITLE 43, Rule 23, and TITLE 253, Table K. Spirits.] for regulating the trade in spirits between Great Britain and Ireland reciprocally, is continued until 5th July, 1820.
By 59 Geo. 3. c. 104, ihe acts of 51 Geo. 3. c. 69. and 58 Geo. 3. c. 21. [TITLE 205, Rule 1, in pote,] respecting the export of glass are continued until 5th July, 1820.
By 59 Geo. 3. c. 126. previously to any drawback being paid upon coals used or consumed for calcining or smelting tin, copper, or lead ores within the counties of Devon and Cornwall, the like proof shall be made on oath as is required by 55 Geo. 3. c. 134. [Title 229, Rule 47.) on coals consumed in mines of tin, copper, or lead, in the counties of Devon and Cornwall.
(CONCERNING THE FOURTH EDITION.]
THE Compiler now, for the fourth time within a period of six years, submits adother Edition of his Work to Public Notice. Notwithstanding former accessions, it has been deemed right, in consequence of the General Peace, still further to enlarge the Book. The present additions comprise all the Acts of Parliament of the last Session—the whole of the Laws concerning the Intercourse reciprocally carried on with the British West Indies, Foreign West Indies, British America, the United States, and South America—the Laws touching Pilots and Pilotage, with the Rates payable for the same—the Duties of Package, Scavage, and Baillage—the East India, West India, London, Rotherhithe, and Bristol Dock Rates-likewise all the “ Acts “ of Parliament, and Bye-Laws, respecting the Docks,
Piers, Lights, and Harbour of Liverpool, as officially “ promulgated.”
For the greater convenience of reference, the Book has been divided into Titles and Rules. To the lead. ing Titles, Introductory Remarks have been prefixed, which, it is hoped, wiil elucidate the general arrangement, and impart other useful information. The Ge. neral Index has also been greatly extended, in order to show at one view the various ramifications touching each article or place.
Due care has been taken to introduce the whole of the present regulations of Customs and Excise, relative to the Trade between Great Britain and all parts of the World, either as to the mode in which Goods may be Imported, Warehoused, Exported, or Carried Coast
wise, or the quantum of Duties, Drawbacks, Bounties, or Premiums to be paid or allowed; retaining however the plan of former Editions as to the Fisheries. Such Miscellaneous Matters have also been added as the information of intelligent Mercantile Men, and the Compiler's own experience of about Twenty Years in various departments of the Customs, both in London and Bristol, have suggested to him as valuable.
The Compiler has great satisfaction in being enabled to state, that he has received the most decisive testimony as to the accuracy and usefulness of his Work from many Persons whose Rank and Talents render their testimony of the highest estimation. He understands also, that it has become the Guide of most of the Officers of Customs and Excise ; and that its circulation has extended to all the Commercial Parts of the Globe. His utmost diligence has therefore been exerted to render this Fourth Edition worthy of that confidence and support which he has hitherto so fully experienced.
From the immense quantity of matter now contained in the Book, and from the excessively heavy expenses of publishing it, it has been found absolutely necessary to raise the price in a small degree; but it is conceived that the advance of two or three shillings cannot be worthy of a moment's consideration when viewed with reference to British Commerce. Without this ad. vance, however, small as it is, the Compiler must sacri. fice nearly all remuneration for his labour, which has been of no ordinary magnitude.
CUSTOM HOUSE, BRISTOL,
Sept. 1, 1818.