270 



ORIENTAL COMMERCE. 



[Calcutta. 



Opium for exportation must be accompanied by a certificate, stating 

 it to have been purchased at the Company^ sales ; and any attempt to pass 

 opium not so purchased, or not corresponding with the certificate, is 

 punished by confiscation. 



After a vessel has obtained her clearance, if any goods are received on 

 board, unaccompanied by a certificate of the duties having been paid, the 

 pilot is authorized to detain the vessel, and the goods are liable to confis- 

 cation. All goods, moreover, seized in an attempt to ship them in a 

 clandestine manner, are also liable to confiscation. 



The exportation, by sea, of saltpetre, except in vessels belonging to 

 British subjects, is prohibited. 



Goods transshipped without permission from the Collector, or shipped 

 on a different vessel from that for which they may be passed, are subject to 

 double duty. 



No arms or military stores can be exported, without permission of the 

 Governor-General in Council. 



In no case either of imports or exports, can any objection to the rate 

 of assessment be received, after the duties have been paid. 



[According to the Regulations (VI. 1814), the rates should be revised 

 and republished annually ; yet no printed book of rates exists, and the 

 practice cannot be easily ascertained by perusal of the various ordinances. 

 Some articles are rated at a fixed valuation, others at the supposed market 

 prices, others at the Aumng prices. Re-exported commodities are entered at 

 the valuations assumed on their arrival.] 



Rules relative to Chittagong, Baiasore, and Hughley* — In the valua- 

 tion of imports, the Collectors at Chittagong and Balasore are guided by the 

 same rules as are enacted for Calcutta, in as far as these may be applicable. 

 In the valuation of exports, the market price of the goods at the ports from 

 which they are exported, is taken as the standard. 



The regulations with respect to the drawbacks which are laid down for 

 Calcutta, are a bo applicable to Chiltngong and Balasore. 



Goods imported by sea into any of the foreign settlements on the 

 Hughley, are liable, on exportation to the interior, to pay to the Collector 

 at Hughley the same dnties as are charged on goods imported into Calcutta 

 on a foreign bottom. In like manner, goods brought to the foreign settle- 

 ments from the interior, are liable to the same duties as are charged on the 

 exportation of such goods from Calcutta on a foreign bottom. 



Regulations respecting Town Duties. — In the assessment of the town 

 duties, the several articles are valued at their current prices, according to a 

 book of j-ates prepared by the Collector. 



