Calcutta.] 



ORIENTAL COMMERCE. 



277 



Any attempt to import clandestinely articles liable to the town duties, 

 without paying the same, is punished by a fine equal to the amount of the 

 duties withheld : the fine to be levied by distraint, if not immediately 

 discharged. 



Any farmer, collector, Sec. attempting to levy a town duty on articles 

 not declared liable thereto, is subject to a fine equal to thrice the duty col- 

 lected, besides such costs and damages as may be farther awarded. The 

 illegal detention of articles not liable to town duty, although no duty be 

 actually levied, is also punishable by a fine not exceeding 500 rupees, besides 

 such costs and damages as may be awarded. 



Calcutta special Rules, — The town duties of Calcutta are collected by 

 the Collector of Customs, and are levied on the several articles above 

 described, whether imported into the city, or its suburbs. 



The duties must be paid on the several articles as they pass the 

 chokies, or sufficient security must be given for their payment within 

 fifteen days. 



Goods intended for transit or shipment, and therefore not liable to the 

 town duties, are conveyed to the Custom-house wharf by a peon, who does 

 not quit the boat until the goods are shipped or passed. 



All boats passing the town with goods on board, must be examined ; 

 and in the event of their attempting to pass, after being required by the 

 officer to stop, the goods are liable to confiscation. 



Should any person dispute the payment of the town duties, the Collector 

 is at liberty to detain such part of the goods as may be equivalent to the 

 same, and after fifteen days, to put them up to sale, as in the case of a re- 

 fusal to pay the Government customs. 



Every attempt to convey clandestinely into the city or suburbs, articles 

 subject to the town duties, is punishable by confiscation. 



Rates of Pilotage. — Pilotage of British Ships and Vessels. — The 

 following Table shews the rates of full and broken pilotage, chargeable to 

 British ships and vessels, inward and outward of the River Hughley. 



