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THE HONGKONG GOVERNMENT GAZETTE, 15TH MAY, 1869.
TRANSLATION.
Art. I. The Reform of the Customs' Tariffs of the Philippines which was effected and brought into operation by the suppressed General Finance Superintendency, in compliance with the Royal Order of 21st November 1860, is approved; with the modification, that for all operations of Revenue, the metrico-decimal system shall be followed, and woollen fabrics be classified by weight like the rest, instead of the dues being graduated by lineal measure of the pieces.
Art. II. The modification resolved on by the said Superintendency in portions of the Tariff, in this form are approved of: Lot 35. Duty on Geneva spirit, wormwood or others, including the outside case; the duty is retained as in the Tariff, but the outside cases shall be taxed separately.
The Intendency, taking the opinion of the administration of the department, will grant a proportionate reduction in the duty on this article, which, as the substitution of that reform is contrary to the usual practice of Custom Houses, will be submitted to the Supreme Government, without, however, preventing it from being at once put in force "ad interim."
Lot 268. Impure Carbonate of Soda reducing the valuation of 16 assigned by the Tariff, to 8.
Lot 1,085. Smooth corduroys and velvets, worked or stamped are taxed at the rate of 260 escudos the quintal, instead of 520 as fixed in the said lot.
Lot 298. Barley stripped of the husk pearled or peeled, the valuation is reduced to 24 escudos per quintal instead of 1 dollars per tb. as fixed in the Tariff.
Lot 1,004. Cotton crimson cochineal colour for weaving.
Lot 1,005. Cotton, white, raw, or of other colours for weaving.
Lot 1,006. Cotton, yellow, rose-colour or green, for weaving.
The merging of these three Lots into 1,005 being stated in the following form.
Spun Cotton for weaving raw, white, or coloured; quintal 120 escudos, dues 7 or 14 per cent according to flag proceeding from abroad, or 3 or 8 per cent respectively if the exportation be national.
Tariff of mixed woven stuffs. The addition to this Tariff of the cloths fine Lastings, Cashmeres and serges of wool and cotton, by halves in warp and woof, at the valuation of 75 cents of a dollar per square yard; valuation in future will be modified by unity of weight according to Article 1 of this decree.
The explanation referring to the conditions of light stuffs, in the sense that any cloth which between every two threads admits another of the same thickness shall be considered as light stuff not pressed close.
And the declaration of freedom from Export duty of the Coal from the mines of Cebu.
Art. III. The Intendency will dedicate itself in preference to the new Reform of the Tariff, reducing by 50 per cent all the charges mentioned therein over 3 to 8 per cent the average scale of duty; and by 50 per cent the differential duty on foreign flags, which shall be kept up for the space of two years, to be counted from the time this decree is endorsed by the
cumplase," both charges being suppressed at the end of that term.
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Art. IV. That in the new Tariff, the Export dues on all-articles charged therewith, be suppressed; the exporters, never- theless, being still compelled to declare the goods which they export, their quality and quantity, and it being the duty of the Customs' Administrations to supervise and make note thereof in order to frame the commercial statistics of the Archipelago.
Art. V. The tax of 2 per cent upon European goods imported in Spanish ships proceeding from the ports of Asia and Oceania, and that of 1 per cent on those proceeding from Singapore, are suppressed likewise.
Art. VI. The Intendency, on consulting with the Councils of Tariffs and Finance, will merge into one sole tax, to be called Discharge Tax," and which shall be paid according to the tonnage (ton of 1,000 kilogrammes) of the goods discharged, all the duties known at present by the name of Light cleansing, anchorage, shipment, and discharge, and others of the kind; managing so that the amount of the new tax may represent the due equivalent of those suppressed; different scales being drawn up for ships navigating the high seas, for coasters, and among them for ships measuring less than 20 tons. When a vessel in distress or from other cause is forced to transfer its cargo to another, or to discharge it to be re-shipped afterwards, it will not pay the duty, which is only to be exacted from goods discharged for the purpose of being introduced into the islands.
Art. VII. The Discharge Due will be collected by the Custom House, the amounts, like all other general Taxes, being paid into the public Treasury.
Art. VIII. The Customs' Administration of Manila will at once take charge, with the character of Central Administration of that branch, of the dispatch of the business confided for this purpose to that of Taxes. The chief of the latter will retain nevertheless the title of Inspector of the Revenue, together with the duty of conducting the proceedings of invalidity or com- plaint against the decisions of the former.
Madrid, 29th December, 1868.
The Colonial Minister,
(Signed,)
AYALA.
TRANSLATION.
Art. I. The introduction of ships of all kinds into the Philippine Isles, of wood as well of iron hulls, is permitted on their satisfying the following duties.
Those of wood, up to the burden of 100 tons, of a cubic metre, will pay per metrical ton, From 101 to 300 tons, idem,
From 301 upwards, idem,
Those with an iron hull whatever their burden,
13 escudos. .10
"
5
"}
5
Art. II. When foreign vessels have been repaired in the Archipelago, and put in a perfectly navigable condition, and their owners desire to nationalise them, they will pay only 4 escudos per ton, if the repairs cost more than three times the value of the ship's purchase money, and eight escudos if it should be more than double and should not amount to treble.
Art. III. The tons of a cubic metre treated of in the preceding articles, shall be what the ships measure in bulk, without any deduction of space or compartment below deck. But the duties on all instruments, machinery, tools and chattels referred to in Notes 20 and 21 of the Customs' Tariff in force in the Peninsula, are included in the dues thus fixed per ton.
Art. IV. Every Spanish ship may be freely careened and surveyed in any foreign place.
Art. V. Owners of Spanish ships may freely sell or hypothecate them to countrymen or foreigners, to which end Art. 592 of the Commercial Code is abrogated.
Art. VI. Ships may be manned by the number of men agreed upon by the owner and Captain, in accordance with Art. 24, title 10 of the existing Registry Laws, and with the 1° and 4° of the Royal Decree of the 27th November, 1867. When the Captain or owner cannot find a sufficient number of Spanish seamen in a foreign port, the crew may be completed with foreigners with consent of the Consul or of the Naval Authorities.