Cafmtta. J 



ORIENTAL COMMERCE. 



273 



pect that the invoice does not exhibit the true prime cost, the duties are to 

 be settled on the Calcutta prices. 



British ships importing at the foreign settlements, pay the same duties 

 as if imported at Calcutta. 



Duties on Coromandel goods are levied on an advance of 15 per cent, on 

 the invoice prices, and on China goods on an advance of 30 per cent. 



The duties on all spirits imported by sea in casks (Data via arrack ex- 

 cepted) are calculated on a fixed valuation of £30 per pipe. A deduction 

 of 10 per cent, is allowed for leakage, provided the Collector is satisfied that 

 the casks have not been filled up. Otherwise, the casks arc to be gauged, 

 and the duty levied on the actual quantity. 



The duties on the cargoes of Portuguese ships importing from Macao, 

 are levied on the amount of the account sales ; or, in the event of those 

 accounts not being produced, or the Collector having reason to suspect 

 that they exhibit a false statement, on an advance of 40 per cent, on the 

 prime cost. 



Goods imported on American vessels, pay the same duties as the cargoes 

 of British vessels ; and the duties on American produce are adjusted from 

 the account sales. 



The duties on goods imported under any other foreign flags, are levied 

 on an advance of GO per cent, on the prime cost. And all goods from sea 

 imported into Calcutta from any of the foreign settlements, are assessed in 

 the same manner as if imported on a foreign bottom. 



No remission of duty on damaged goods is allowed after they have 

 passed the Custom-house ; and all such goods, to entitle the owners to a 

 remission, must be publicly sold at the Custom-house, and the duty settled 

 on the proceeds. 



Receipts are granted for all packages regularly marked and numbered, 

 which may be lodged at the Custom-house; and the Collector is liahle for the 

 safe custody of the same. But the owners are liable to godown rent, if they 

 allow their goods to remain for more than seven days in the Custom-house 

 godowns, or under the shed ; and to wharfage, if they leave them for more 

 than fourteen days on the wharf. 



Precious stones, though exempt from duty, must be entered, with a 

 specification of their value, under a penalty of 10 per cent. 



Copper and other goods, received at any of the other Presidencies in 

 payment of advances due on contracts with the Company, or purchased at 

 the Company's warehouses, pass duty free. 



Security must be given, as in other cases, for the eventual payment 



S 



