Calcutta.] 



ORIENTAL COMMEHci 



2ii7 



after the European manner in the provinces under this Presidency, to an 

 amount not exceeding 1000 gallons. 



A drawback of the whole amount of duty is allowed on hemp and sunn, 

 the produce of any part of India, exported to the United Kingdom. 



On the exportation to the United Kingdom of all other articles liable 

 to duty (including saltpetre), such a drawback is allowed as shall reduce the 

 duty actually receivable by Government to 2{ per cent 



The prices of those articles, on which the duties are levied ad valorem, 

 are specified in books of rates which are kept for public inspection at the 

 different custom-houses, &c. If any article is omitted in the book of rates, 

 its value is taken at an advance of 20 per cent, on the prime cost, as proved 

 by the invoice, or otherwise to the satisfaction of the Collector. Damaged 

 goods are rated at their actual value. 



In the enumeration of articles subject to duty, the maund, where not 

 otherwise specified, is always taken at 80 Calcutta Sicca weight per seer. 



Any attempt to pass a larger quantity of goods than is specified in the 

 application to the Collector, or subsequently to pass a larger quantity than 

 is described in the rowannah, or pass, subjects the whole of the goods to con- 

 fiscation. An attempt to pass goods of superior value to those specified in 

 the pass, subjects them to double duties. 



Free rowannahs, entitling the goods to pass without question, are 

 granted by the Collectors at Calcutta, Chittagong, and Balasore, on such 

 articles as are exclusively imported by sea, on payment of a duty of { per 

 cent, on the value, and a fee to the Collector of 1 rupee per mille. 



Goods found in transit, unaccompanied by a rowannah, are chargeable 

 with double duties ; and in the event of the owner refusing or omitting pay- 

 ment, such part of them as may be deemed equivalent to the duties, is seized, 

 and after three months sold, and the balance of the proceeds of the sale is 

 paid to the owners, the duties and custom-house charges being first deducted. 

 Any attempt clandestinely to pass goods within the limits of any of the 

 chokies, unaccompanied by a rowannah, or without having paid the duties, is 

 punished by confiscation of the whole. 



The transportation of all arms and military stores, without a pass from 

 Government, is strictly prohibited ; the importation of opium, the produce 

 or manufacture of any foreign country, is also prohibited. 



By Regulation, 1 823, the following alterations are made in the export 

 duties : — 



