1823: 4 George 4 c.2: An Act to amend an Act of the last Session of Parliament, for regulating the Trade between His Majesty’s Possessions in America and the West Indies and other Parts of the World.
[7th March 1823.]
WHEREAS by an Act passed in the Third Year of the Reign of His present Majesty,
[3 G. 4. c. 45.]
intituled An Act to regulate the Trade between His Majesty’s Possessions in America and the West Indies and other Parts of the World; and by Schedule B. annexed thereto a Duty of Seven Pounds Ten Shillings is payable for every One hundred Pounds of the true and real Value of Brandy imported into His Majesty’s Colonies, Plantations or Islands, in America or the West Indies, from Ports in Europe or Africa: And Whereas it is expedient to make Alteration in respect of the said Duty; Be it therefore enacted by the King’s most Excellent Majesty, by and with the Advice and Consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the Authority of the same,
[Instead of 7½ per Cent. on the value of Brandy imported into the Colonies, &c. a Duty of 1s. per Gallon to be paid on the Importation thereof into certain Places.]
That from and after the passing of this Act the said Duty shall be and the same is hereby repealed, and that in lieu and instead thereof there shall be raised, levied, collected and paid a Duty of Customs of One Shilling for every Gallon of Foreign Brandy imported into Canada, Nova Scotia, New Brunswick or Newfoundland, from any Foreign Port in Europe or Africa, or from Gibraltar, Malta or the Dependencies thereof, from Guernsey, Jersey, Alderney, Sark or Man, in addition to any Duties which may be chargeable upon the same under and by virtue of any Colonial Act; which said Duty of One Shilling for every Gallon shall be raised, levied, collected and paid, in like Manner and subject to the like Rules, Ways, Means and Methods, and under such Penalties and Forfeitures as the former Duty hereby repealed.