disposed of, and all such articles shall be liable to seizure and condemnation, one moiety of which said forfeiture shall be paid into the public treasury towards the support of this government, and the other to the person suing for the same, and shall be sued for and recovered in the general court of these islands. VI. That there shall be imposed and paid upon the gross amount of sales of all property disposed of at public auction by order of the court of vice-admiralty an auction duty, or tax of £2 per centum; and the marshal or other duly authorized person, selling any such property at public auction as aforesaid, shall retain such duty of £2 per centum out of the gross sales thereof and shall forthwith pay the same over to the receiver-general or other proper receiver, and if such marshal or other duly authorized person as aforesaid, shall neglect to retain such duty, or having retained the said duty, shall neglect to pay the same over as aforesaid, every such marshal or other duly authorized officer shall be personally liable therefor, and the same may be recovered against him by action of debt in any court having jurisdiction to the amount. VII. The acts, 17 Victoria, chapter 2; 37 Victoria, chapter 7; 37 Victoria, chapter 8, and 38 Victoria, chapter 22, shall be, and the same are hereby, repealed. VIII. That this act shall continue in force for and during the period of three years, and from thence to the end of the then next session of assembly. By the act to encourage the establishment of manufactures for preserving and packing fruit and other articles of colonial production (39 Vic., c. 18), the various articles specified in the schedule thereto may be imported without payment of duty. EXPORT DUTY. (Per 40 Vic., cap. 7.) I. There shall be levied and paid to the use of Her Majesty, her heirs and successors, towards the support of the government of these islands, an export duty at and after the rate of 28. per ton, on all guano, cave or other earths which may be hereafter exported from these islands. II. Where the actual quantity of guano, cave or other earths shipped on board of any vessel for exportation from the colony can be ascertained and shown to the satisfaction of the proper revenue officer of the port at which such vessel shall be cleared, the duty imposed by this act shall be levied and collected on such ascertained quan. tity; but where the quantity so shipped cannot be ascertained and shown to the satisfaction of the said revenue officer, then, and in such case only, the registered tonnage of any vessel in which such guano or other earths as aforesaid shall be exported, shall be taken to be the number of tons of guano or earths exported in such vessels, whether the quantity actually taken on board be in excess or less than such registered tonnage. III. There shall be levied and paid upon the exportation to any port or place within the limits of the government, of all articles (except as hereinafter mentioned), which have been brought or imported into any port within the colony from beyond the limits thereof, and upon which no duties other than warehouse duty, auction tax, or auction duty, shall have been levied and paid upon the original entry, or importation thereof, an export duty of 14 per centum on the value thereof. IV. That such duty as last aforesaid shall be paid by the original consignee or agent of such articles, before the vessel in which they are shipped for exportation shall leave the port, and if not so paid may be recovered from such consignee or agent in an action of debt, at the suit of the officer to whom the same is by this act made payable in any court having jurisdiction to the amount, and it shall also be lawful for such officer to detain and refuse to clear out the vessel in which such articles are intended to be exported until such duty is paid. V. That export duty shall not be levied under this act on any cargo of any vessel which may arrive at or put into any port of the colony in distress. VI. The articles specified in the following table of exemptions shall be exported without the payment of any export duty. TABLE OF EXEMPTIONS. Articles which have been imported for the colonial service and imperial light-house service and exported by the government; articles which have been imported for the use and accommodation of any officer of Her Majesty's army and navy on full pay and doing duty within these islands, and exported by such officer; articles of every description which may be exported by the governor or officer administering the government; passengers' baggage, turtle, woods-such as brazilletto, cedar, fustic, lignumvita, satin, logwood, mahogany, and ebony-old iron, old copper and brass, specie, old rags, old junk. VII. The duties by this act imposed shall be collected and received by the proper officers of the revenue department, and the payment thereof enforced under the provisions of the revenue consolidated act, 1873. VIII. This act may be cited as "The export duty act, 1877." The following acts and parts of acts shall be, and the same are hereby, repealed: First, thirteenth, and fifteenth sections 22 Victoria, chapter 25; 38 Victoria, chapter 35; and 39 Victoria, chapter 2. TONNAGE DUTY. (Per 43 Victoria, cap. 3.) I. From and after the commencement of this act, and during its continuance, the following rates of tonnage shall be imposed, levied, and paid on vessels, except such as are hereinafter excepted, arriving at any port within these islands from any port or place without the limits of this government, and on goods imported in such vessel; that is to say: On every vessel arriving with cargo intended to be discharged within the colony, and exceeding in measurement or weight one-half of the tonnage of the vessel, 18. for each and every ton of the proper measurement of such vessel. On every vessel arriving wholly or only partially laden, and from which any portion of the cargo, not exceeding in measurement or weight one-half of the tonnage of the vessel, is intended to be discharged within the colony, 1d. for each and every ton of the ascertained tonnage of such vessel, and 18. per ton measurement or weight of the goods landed from such vessel. On every vessel arriving in ballast or with cargo not intended to be discharged within the colony, 1d. for each and every ton of the proper measurement of the vessel. Provided, That the following vessels shall be excepted and exempted from the payment of the tonnage dues by this section imposed, that is to say: EXEMPTIONS. All vessels of war, transports, and other vessels employed solely on government service. All vessels employed under contract with the Bahama Government in the conveyance of mails. Vessels exclusively engaged in turtling, sponging, or fishing. Vessels employed in pleasuring only. II. From and after the commencement of the act, and during its continuance, the following rates of tonnage shall be imposed, levied, and paid on vessels, except such as are hereinafter excepted, clearing from any port of the colony for any port or place without the limits of the government, and on goods exported in such vessels; that is to say: On every vessel clearing with outward cargo laden within the colony, other than salt or fruit, exceeding one-half of the ascertained tonnage of the vessel, 18. for each and every ton of the proper measurement of such vessel. On every vessel clearing with outward cargo laden within the colony, other than salt or fruit, not exceeding in measurement or weight one-half of the ascertained tonnage of the vessel, and whether any portion of the inward cargo is still laden on board or not, 1d. for each and every ton of the proper tounage of such vessel, and 18. per ton measurement or weight of the goods so shipped or exported. On every vessel clearing in ballast, or with salt or fruit, or salt and fruit, and with or without any portion of her inward cargo still being laden on board, 1d. for each and every ton of the proper measurement of such vessel. EXEMPTIONS. All vessels of war, transports, and other vessels employed solely in government service. All vessels employed under contract with the Bahama Government in the conveyance of mails. Vessels exclusively engaged in turtling, sponging, or fishing. All vessels arriving in the colony with cargo and departing thence with the same inward cargo, without taking on board any other cargo, the inward tonnage duty on such vessels having been paid. III. In the measurement of goods eight flour barrels shall be computed as equal to one ton or 40 cubic feet, and other articles or packages shall be computed in like proportion, or by the ton weight in the case of metals or other heavy articles for which freight by weight is usually charged. IV. The word "fruit" as used herein, shall not be construed to include or comprise preserved fruits of any description. V. The duties by this act imposed shall be collected and received by the proper officers of the revenue department of the colony, and the collection thereof shall be enforced under the powers of the law for the time being in force for regulating the trade of the Bahama Islands; and such duties, when received, shall be applied towards the support of Her Majesty's government in the colony as may be provided for by any act or acts of the general assembly of these islands now or hereafter to be in force. VI. This act may for all purposes be cited as the "Tonnage act, 1880." VII. This act shall continue in force for five years, and from thence to the end of the then next session of assembly, during which period the act of assembly of the thirty-second year of Her Majesty's reign, chapter 22, shall be suspended. All vessels engaged in taking away an entire cargo cansisting of preserved fruits, &c., packed at manufactories established under the authority of act 39 Vic., c. 18, and all vessels arriving with an entire cargo consisting of materials for building sheds or factories, and articles to be used in such manufactories. Under the act 41 Vic., c. 2, vessels bringing entire cargoes of coal for the use of any steam-packet company, and merchandise for transshipment on board their vessels, or entire cargoes of coal or merchandise as aforesaid, are exempted from tonnage dues. Under the act 43 Vic., cap. 5, steamers are exempted from the payment of tonnage duties. LIGHT DUES. By the act 38 Vic., c. 23, a light duty of 3d. per ton is imposed on all vessels, save and except those hereinafter excepted, arriving at the port of Nassau from any port or place without the limits of the colony. Ships of war. EXEMPTIONS. Vessels employed in the service of the board of trade. Vessels employed, under contract with the Bahama Government, in the conveyance of mails. Vessels belonging to the Royal Yacht Squadron. Vessels exclusively engaged in turtling, sponging, or fishing. Vessels engaged in pleasuring only. Vessels arriving with an entire cargo, consisting of materials for building sheds or factories, and articles to be used in manufactories established under the authority of act 39 Vic., c. 18. REGISTRY FEE. By 43 Vic., cap. 4, a fee is charged on all vessels, except those built in the Bahamas or previously registered at the port of Nassau, obtaining a register of 18. per ton. WAREHOUSE CHARGES. By 43 Vic., cap. 4, a tax of 108. for every hundred pounds is charged on the value of all goods imported and warehoused in a bonded warehouse. AUCTION DUTY. By 17 Vic., cap. 2, a tax of £5 per centum is charged on the proceeds of sale at public auction of certain articles brought into the colony otherwise than by regular importation and not liable to import duty. PIERAGE, STORAGE, AND SCALEAGE RATES. RATES OF PIERAGE PER DAY. By 37 Vic., cap. 14, the following fees are charged on all vessels discharging and lading cargoes at any public abutinent, wharf, or extended slip in Nassau, or at any other port within the colony: For every vessel of the burden of 20 tons and under.... - per day.. 0 8000 8. d. 4 0 50 60 TARIFFS OF THE SEVERAL COUNTRIES. For every vessel over 40 tons and not exceeding 50 tons RATES OF STORAGE PER WEEK. - per day.. All packages measuring less than 2 cubic feet. And 1d. for every additional 10 feet. .do.......... 0 10 O do.... 0 12 0 do.... 0 14 O do.... 0 16 0 .do.... 0 18 0 .do.... 1 0 0 ..do.... 1 2 6 ..do.... 1 5 0 Barrels containing wines, spirits, oils, and other liquids in bulk, pickled meats or fish, honey and unrefined sugar, and other packages containing articles liable to leak or drain, measuring 5 and not more than 10 cubic feet... Half-barrels, same Barrels containing flour, meal, bread, &c.. Hogsheads containing molasses, for the ground tier 18., with the option to Coals.. Coals, loose Coffee, corn, oats, wheat, rice. Pimento and cocoa. per hogshead.. - per tierce.. per ton.. per M feet.. .do.... - per ton.. 41 06 008 013 004 002 per hundred.. 0 1 Hides. All articles wrecked, not in original packages, but loose in lots, also materials of vessels, one-half per cent. on sale at auction. 006 All property wrecked, consisting of assorted bales, boxes, crates of merchandise, appraised and reshipped bulk, to be estimated in barrels, at.. 0 0 11 RATES OF WHARFAGE PER WEEK. Equal to one week's storage on similar packages. RATES OF SCALEAGE. On every package weighing less than 1 cwt...... On every package weighing over 1 and not exceeding 5 cwt. On every 5 and not exceeding 10 cwt.. £. 8. d. 0001 0 0 04 001 0011 0 2 0 2 002 BRITISH INDIA. THE BRITISH INDIAN TARIFF. The Department of State has received a report from Consul General Mattson, of Calcutta, dated March 13, 1882, relative to a very important proposed change in the laws bearing on customs duties on goods imported into British India. The financial budget for 1882-'83, introduced March 8 in the legislative council by the minister of finances, proposes, among other things, "the total abolition of cotton and general import duties," leaving only special duties in force, to wit, those on wine, beer, spirits, liquors, arms, ammunition, salt, and opium. The motion to effect this great change has been formally made, and is at present being debated in the council. Its passage by an almost unanimous vote is only a question of a few days, so that, practically, it may be said that British India is open for free trade with only the few exceptions mentioned. EXPORT DUTIES OF INDIA. REPORT BY CONSUL MATTSON. In reply to circular dated February 15, 1883, asking for information relating to export duties, I have the honor to report that the only export duty levied in India on its domestic productions is the following: Rice, whether husked or unhusked, per Indian maund of 823 pounds avoirdupois weight, 3 annas (71% cents). UNITED STATES CONSULATE GENERAL, Calcutta, April 6, 1883. H. MATTSON, CHINA. CUSTOMS TARIFF OF CHINA. PRINTED COPY FORWARDED TO THE DEPARTMENT BY CONSUL-GENERAL DENNY OF SHANGHAI. [Agreed upon at Shanghai in November, 1858, between the British plenipotentiary and Chinese commissioners, and accepted at the same time by the plenipotentiaries of France and the United States.] I. TARIFF ON IMPORTS. NOTE. The Haik wan tael in which the customs revenue is stated was equivalent, in 1882, to $1.38. |