Islands, on payment only of the same duties of excise, or 
other duties, which are payable for the like goods of the pro¬ 
duce of Great Britain, which has been constantly permitted 
with regard to excisable commodities so imported, and the 
Commissioners see no reason for enlarging that indulgence.^ 
The papers transmitted, particularly relate to the article of 
Cider, the excise import duties on which are x7 1 . 16s. 6d. per 
ton; no more, however, has been paid for cider from Jersey, 
as appears, both by the reports of their officers, and the me¬ 
morial itself, iSs. 7d. per hogshead in one case, the sum 
chargeable in this kingdom on the sale of bought cider; or 
19s. 2d. in another, the su,m payable by the British factor or 
agent, receiving it to sell or dispose of. The British grower 
selling in quantities of twenty gallons or upwards, is not 
chargeable with any duty, and none has been required of the 
importers from Jersey, when such evidence has been produced 
as is always given by the British grower, which evidence is the 
affidavit either of the maker or of his son (the Commissioners 
of Excise not admitting any more remote agent), stating it to 
be from fruit of the father’s own growth, not mixed with any 
bought fruit whatever. In the case of the inhabitants of the 
before-mentioned islands, the Commissioners are not aware of 
the difficulties the grower may be put to; and, therefore, do 
not object to cider being admitted from thence, free of duty on 
importation, provided that in addition to the usual certificate 
of the Governor or Lieutenant-Governor, and affidavit, before 
the magistrates of the island of its being the produce of such 
island, an affidavit be also delivered to the Collector, or other 
proper officers of Excise, made by the grower before the same 
magistrates, testifying that such cider was made from fruit of 
his own, and of the growth of the lands belonging to, or occu¬ 
pied by himself, or in the case of cider made by any minister of 
a parish, that it is either from fruit of his own growth, or from 
tythe-fruit belonging to him as minister of some parish, and 
not from any bought fruit, or any mixture therewith, and that; 
the said cider continues to be his property, and is intended to 
be imported into Great Britain for him, or on his own account 
only ; and also provided the person entering it here, on the 
importation thereof, likewise shall make oath, that it is still 
the property of the aforesaid grower to the best of his know¬ 
ledge and belief. But the Commissioners observe, that though 
the grower himself will, in this case, be free from duty, the 
cider imported, if consigned to any agent for the purpose of 
sale, must, like all British cider made in one place and sold in 
another, always be liable to the factor’s duty of 19s. 2d. per 
hogshead, payable by the person who receives it to sell or dis¬ 
pose of. And the said Commissioners further report, that any 
exemption from duty, or any further indulgence to the grower 
of cider in Jersey, would be obviously giving hint a pre¬ 
ference to the British grower. 
We 
