266 ORIENTAL COMMERCE. [Calcutta. 



duty of 2\ per cent, on the exportation by sea of Indigo, the produce of the 

 Viziers dominions. 



Note. — By Reg. 1815, a drawback is allowed on indigo exported to 

 the United Kingdom in British registered or Indian-built ships, trading 

 according to law, as follows : — If the produce and manufacture of territories 

 belonging to this Presidency, the whole amount of duty ; if the produce and 

 manufacture of the Vizier's, or any other native power, after the same rate 

 as the preceding, although the duty levied may have been higher. 



5 per cent, ad valorem, on the exportation by sea only, of tallow, 

 tallow candles, and hog's lard ; salted provisions and purser's stores. 



A drawback of 2 1 per cent, is allowed on the exportation by sea of 

 the following articles: — 



Long pepper, piplamul, dry ginger, aniseeds, cardamums, coriander 

 seeds, cummin seeds, adjuan seeds, camphire, cherayta, Columbo root, copal 

 or karoba, galbanum, gum Arabic, spikenard, mastic, hurrah, buhera, ownla, 

 myrrh, Soonamooky leaf, senna, storax, stick lac, lahi joory lac, shell lac, 

 cake lac, seed lac, attah, awl or morinda, cochineal, cossum flower, dhye 

 flower, hursinghar flower, loadb, munjeet or madder, toond flower, sapan 

 wood, red sandal wood, white ditto, yellow ditto, ugger or aloe wood, and 

 tuggur. 



The same drawback is allowed on the exportation to Europe or 

 America, of sugar, jaggery, goor, and syrup. 



A drawback of 5 per cent, is allowed on the exportation by sea, of 

 such cotton piece-goods, silk piece-goods, goods made partly of silk and 

 partly of cotton, and all such silk as shall have previously paid a duty of 

 1\ per cent. 



An additional duty of 21 per cent, is charged on the re-exportation by 

 sea, of all foreign articles, which have paid an import or transit duty, not 

 exceeding %\ per cent. 



The goods specified above, after having paid the prescribed duties once, 

 are not liable to any further impost, save such additional duties as they may 

 be particularly subject to, on their exportation by sea. All goods not spe- 

 cified above, are liable to a duty of 5 per cent, on importation or exporta- 

 tion by sea, with the exception of the following, viz. 



Imports. — Teak timber, horses, bullion, coin, precious stones and 

 pearls, goomootoo, and other articles (coir excepted), used for the manufac- 

 ture of cordage. 



Exports. — Grain of all sorts, precious stones and pearls, opium pur- 

 chased at the Company's sales, carriages, palanquins, and spirits distilled 



