Chapter X: Appendix: (b.)

TARIFF

OF DUTIES WHICH ARE LEVIED ON THE IMPORTATION OF THE FOLLOWING ARTICLES:--

Notwithstanding the advice already given in this little volume, we repeat that passengers would always save themselves much trouble, and, by facilitating the examination of luggage, their fellow-travellers great delay, if they would take the precaution to pack goods liable to duty in a separate case, marked "duty goods," and leave it in charge of Mr. Hill, the "Peninsular and Oriental Company's" custom-house agent at Southampton, who always goes on board the steamer on its arrival, and who will punctually forward it as directed. They should, at the same time, deliver to Mr. Hill a list of the contents and the value of each article, bearing in mind that duty is chargeable on the value of the article in England, without reference to its cost price, and that, provided the revenue officer does not approve of the declared value made by the owner of the goods, he can seize the same, in which case, the declared value, with an additional ten per cent., is paid to the owner.

As a general guide, it is recommended that the _cost price_ be given to Mr. Hill, and that he be left to estimate the duty, his great experience qualifying him to do so.

Cotton must not be used for packing goods of any description by the Overland Route; it occasions great difficulty, and subjects them to seizure, under the quarantine laws.

Ad valorem duty.
£ s. d.
MUSLINS, embroidered per cent. 15 0 0
BOMBAY MANUFACTURE, cases or boxes, of
similar description per cent. 10 0 0
BROCADE, of gold and silver " 10 0 0
ARTICLES OF WOOL manufactured, made up " 10 0 0
WOOLLEN MANUFACTURES, broad stuffs free
IVORY MANUFACTURES, or tortoise-shell and
furniture per cent. 10 0 0
CONDIMENTS, CURRY, &c. " 10 0 0
GRASS-CLOTH " 10 0 0
MANUFACTURED SKINS £10 and B. P. 5 0 0
UNMANUFACTURED SKINS free
SHAWLS, Cachmere £10 and B. P. 5 0 0
MUSLIN, plain free
SKINS, tiger, dressed free
FEATHERS, ostrich, dressed, per lb. £1 10s. and £5 per cent.
" undressed free
PADDY-BIRD 1s. and £5 per cent.
If several are put together, and can be called
manufactured, on value per cent. 10 0 0
CIGARS per lb. 9s. and £5 per cent.
SNUFF " 6s. and £5 per cent.
SILVER 1s. 6d. per oz., and on value £10 per cent. 0 10 0
SWEETMEATS B. P. 1d. per lb., foreign 0 0 6
PICKLES, in vinegar per gall. 0 0 4
" or vegetables, in salt and water £5 per cent.

£ s. d.
AGATES or CORNELIANS, not set free
" " set or cut 10 0 0
BOOKS, of editions printed prior to 1801, the
cwt. £1 and £5 per cent.
" of editions printed in or since 1801, in
foreign living languages £2 10s. "
" in the dead languages, or in the English
language, printed out of England
in or since 1801 £5 and "
(_N.B. Pirated editions of English
works, of which the copyright exists
in England, are totally prohibited._)
BOOKS, English, printed in England (unless
declared that no excise drawback was
received on exportation) per cwt. £5 and £5 per cent.
CAMEOS per cent. 5 0 0
CHINA or PORCELAIN, plain or white { 10 0 0
" " painted or gilt {
CIGARS (under 3 lb. only allowed in a passenger's
baggage) from the Continent the lb. 0 9 0
Under 7 lb. allowed from East Indies.

(_N.B. If a greater quantity, a declaration
required that they are for private
use, and a petition to Customs for
permission to import._)
CLOCKS (must have maker's name on face and
on works) per cent. 10 0 0
WATCHES, (ditto ditto) £10 and £5 per cent.
CORDIALS and LIQUEURS (for the bottles, see
WINE) per gal. 1 10 4
COTTON, articles made up of
per cent. £10 and B. P. 5 0 0
EAU DE COLOGNE, in flasks the flask 0 1 0

(_N.B. If in other than ordinary flasks,
30s. 4d. the gal. and the bottle-duty._)

EMBROIDERY and NEEDLEWORK per cent. 15 0 0
FLOWER ROOTS " free
FLOWERS, Artificial " 25 0 0
FURNITURE " 10 0 0
FRAMES, for pictures, &c. £10 and £5 per cent.
FURS and SKINS DRESSED, made up
£10 and P. B. 5 0 0
" " in pieces, not made up free
GLASS, flint or cut 2d. per lb.
JEWELLERY per cent. 10 0 0
JAPANNED or LACQUERED WARE " 10 0 0
MAPS or CHARTS, plain or coloured,
each map or part thereof free
MAGNA GRÆCIA WARE, or ancient earthen vases free
MEDALS, silver, or any sort "
MODELS, of cork or wood "
MINERALS and Fossils, or specimens of "
MUSICAL INSTRUMENTS 10 0 0
MOCK PEARLS 10 0 0
MARBLE, manufactured the cwt. 3s. and 5 0 0
and B. P. 0 1 6
MOSAIC WORK, STONE and SLATE hewn per ton
10s. and per cent. 5 0 0
and from B. P. 1s. and 11s. per cent.
" small ornaments for jewellery, per cent. 10 0 0
PRINTS and DRAWINGS, plain or coloured, single
each 1d. and £5 per cent.
" bound or sewn the dozen 3d. "
PICTURES each 1s. 0d. "
" and further, the square foot 1s. "
" being 200 square feet and upwards
each £10 and £5 per cent.
PAINTINGS ON GLASS the superficial foot 0 0 9
PLATE, of gold or silver, gilt or ungilt, per
cent. £10 and £5 per cent.
" also the stamp-duty. If intended for
sale, it must be assayed, under the
penalties and forfeiture regulating the
standard for plate in England per oz. 0 1 6
SEEDS, garden the lb. free
SILK, MILLINERY, turbans or caps each 0 3 6
" " hats or bonnets " 0 7 0
" " dresses " 1 10 0
SILK HANGINGS, and other manufactures of silk
per cent. 15 0 0
TOYS £10 and £5 per cent.
VELVET, plain (produce of Europe) the lb. 0 9 0
" figured " " 0 9 0
" otherwise £15 per cent.
WINE and SPIRITS, viz.:--
Wine, in casks, all except Cape, the
gallon, 5s. 6d. and £5 per cent.
" in bottles, six to the gallon,
5s. 6d. and £5 per cent.
and further, on the bottles the cwt. 0 0 9
SPIRITS, in casks, must not be imported under
twenty gallons the gal. 1 2 10
" in bottles, the additional duty for the
bottles, as wine bottles.

THE FOLLOWING MAY BE IMPORTED FREE OF DUTY.

BULLION, COINS and MEDALS of gold or silver, and battered PLATE.

DIAMONDS.

LIVE CREATURES, and other specimens illustrative of Natural History.

PICTURES, SKETCHES and DRAWINGS, on a declaration by the proprietor (being a British subject), that they are of his or her performance and not intended for sale.

PLANTS and TREES, alive.

SPECIMENS OF MINERALS, FOSSILS or ORES.