Towns > Glasgow > 1828-1912 - Post-Office annual Glasgow directory > 1867-1868

TAXATION.
I.— THE CUSTOMS TARIFF.
[Act 23 Vict. c. 22, "The Customs TariflF Amendment Act, I860;" Act 23 and 24 Vict. c. 36, "The
Customs Inland Bonding Act, 1860 ; " Act 23 and 24 Vict. c. 110, " The Customs Duties Consolidation
Act, I860;" Act 24 Vict. c. 20; Act 25 Vict. c. 22; Act 26 Vict. c. 7, "The Manufactured Tobacco
Act, 1863 " (27th March, 1863); Act 26 Vict. c. 22 (8th June, 1863); Act 27 Vict. c. 18 (13th May,
1864); Act 28 Vict. c. 30 (26th May, 1866); Act 28 and 29 Vict. c. 95 (29th June, 1865); Act 29
Vict. c. 36 (11th June, 1866).]
I. — Articles subject to Import Duties, entitled to Drawbacks, or Prohibited.
s. d.
1. Beer and ale, spruce, mum, and other
■sorts barrel 20
2. Cards, playing doz. packs
3. Chicory, or any other vegetable matter
applicable to the uses of chicory or coffee : —
Raw or kiln dried cwt.
4. Chloroform lb.
0. Cocoa lb.
: husks and shells cwt.
paste or chocolate lb.
6. Coffee lb.
kiln-dried, roasted, or ground. ./6.
On all roasted coffee exported as ships'
stores, or removed to the Isle of Man
for consumption there, there is a draw-
back equal in amount to the import
duty on raw coffee.
7. Corn, grain, meal, and flour, and articles
of the like character, viz. wheat, barlej', oats,
rye, pease, beans (not kidney or French),
maize or Indian corn, buckwheat, and bear
or bigg (after 1st Sept., 1864) cwt.
wheat meal and flour, barley meal,
oatmeal and groats, rye meal and flour, pea
meal, bean meal, maize or Indian corn meal,
buck wheat meal, meal not otherwise enum-
erated or described, arrow root, pearled
barley, biscuit and bread, cassava powder,
macaroni, raandioca flour, manna croup,
potato flour, hair powder, perfumed powder,
powder not otherwise enumerated or de-
scribed that will serve the same purpose as
starch, rice dust and meal, sago, semolina,
starch, gum of starch (torritied or calcined),
tapioca, vermicelli cwt.
8. Dice .per pair 21
9. Essence of spruce per cent.200
10. Fruit, not raw nor preserved in sugar;
viz., currants, figs, fig cake, plums (com-
monly called French plums) and prunelloes,
fruit dried or preserved (except in sugar)
not otherwise described, prunes, raisins.. cwi.
1 1. Malt (so much of the " Customs Con-
solidation Act, 1853" as prohibited the im-
portation of malt being repealed quarter 25
Extracts and essences of malt, and other
concentrations thereof applicable to the
same purposes, are prohibited to be im-
ported.
12. Plate, of gold oz. Troy 17
of silver, gilt or ungilt.oa. Troy 1
13. Spirits, or strong waters, not being
sweetened or mixed with any article, so that
the degree of strength thereof cannot be
ascertained by Sykes' hydrometer; for every
20

a
9
26
6
3


1
2


2

3

4
3
7
s. d.
gallon of the strength of proof by such hy-
drometer, and so in proportion for any greater
or less strength than the strength of proof,
and for any greater or less quantity than a
gallon, viz. : —
Brandy...-. gallon 10 5
Geneva gallon 10 5
Rum of and from any foreitin country,
being the country of its production... ^ra/Zore 10 2
Rum from any country not being the
country of its production gallon 10 5
Tafia of and from any colony of France, f/a/. IQ 2
Rum and spirits 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 East India
Company's charter, in regard to which the
conditions of the Act 4 Vict. c. 8, have
or shall have been fulfilled [i.e., into which
the importation of foreign sugar is pro-
hibited] gallon 10 2
Unenumerated gallon 10 5
Other spirits, being sweetened or mixed so
that the degree of strength cannot be ascer-
tained as aforesaid, viz. :
Rum shrub, liqueurs and cordials, of and
from a British po.ssession in America or
the island of Mauritius, or a Briti.sh posses-
sion within the limits of the East India
Company's charter, in regard to which the
conditions of the Act 4 Vict. c. 8, have or
shall have been fulfilled gallon 10 2
Perfumed spirits, to be used as perfumery
only gallon 14
Water, Cologne, the flask (thirty of such
flasks containing not more than one gallon)
eachjlask 6
Water, Cologne, when not in flasks to be
charged as "perfumed spirits," viz.... ^'a/fore 14
Unenumerated gallon 14
Spirits or strong waters imported into the
United Kingdom mixed with any in-
gredient, and although thereby coming
under some other denomination, except
varnish, shall nevertheless be subject to
duty as spirits or strong waters.
[i3y the Act 28 and 29 Vict. c. 98,
British compounded spirits, not more
than 11 per cent, overproof, as defined
by the Act 23 and 24 Vict. c. 114, sect.
148, may, if compounded from excise
duty-paid spirits, be warehoused, upon
drawback of the duties paid, in Customs
or Excise warehouses, for exportation
or ships' stores, or for home consurap-