The sliding-scale duties of 1842 (5 & 6 Vict. C. 14) are given under CORN LAWS, p. 663. The duties of 9 & 10 Vict. c. 22 are as follows : s. d.
Wheat, per quarter, under 488. 10 0 48s. and under 49s. . . 9 0 49s. and under 508. . . 8 0 50s. and under 51s. . . 7 0 51s. and under 528. . . 6 0 52s. and under 538. . . 5 0 538. and upwards . . . 4 0 Barley, bear, or bigg, per quarter, under 26s. 5 0 26s. and under 27s. . 4 6 27s. and under 288. . 4 0 28s. and under 29s. . 3 6 29s. and under 30s. . 3 0 30.s. and under 31s. . 2 6 318. and upwards . . 2 0 s. d.
Oats, per quarter, under 18s. . 4 0 18s. and under 19s. . . 3 6 19s. and under 20s. . . 3 0 20s. and under 21s. . . 2 6 21s. and under 22s. . . 2 0 22s. and upwards . . . 1 6 On rye, peas, and beans the duty is equal in amount to the duty payable on barley. But there appears to be some blunder here, for the duty on rye, peas, and beans being regulated by the duty on barley, is regulated by the price of bar ley, and not by the price of rye, peas, and beans. The consequence of this is that when barley is under 26s. the quarter, and is paying 5s. duty, rye, peas, and beans will pay 5s. duty, whatever their respective prices may be ; and they will only pay the lowest duty of 2s. per quarter when barley is 31s. and up wards the quarter. (See ' Economist' Newspaper, June 4th and 11th, 1846.) The duties payable on all flour and meal, as above enumerated, until the 1st February, 1849, are enumerated in the schedule to the act. The average price both weekly and aggregate of all British corn is to continue to be made up according to 5 & 6 Vict. c. 14.
Of the exemptions from duty and re ductions of duty made by the last tariff act (9 & 10 Vict. c. 23), it will suffice to mention a few of the most important.
No duties are chargeable on the fol lowing living animals :-oxen and bulls, cows, calves, horses, mares, geldings, colts, foals, mules, asses, sheep, lambs, swine and hogs, sucking-pigs, goats, kids.
No duties are chargeable on bacon, beef, fresh or slightly salted, beef salted, not being corned beef, meat fresh or salted, not otherwise described, pork fresh or salted (not hams), potatoes, all vegetables not otherwise enumerated or described, bay, hides, and some other articles slightly wrought, and a few wholly manufactured.
Of the reduced duties the following are the most important :-ale and beer of all sorts, 11. the barrel ; arrow-root, 2s. 6d. the cwt., and if from a British possession 6d. the cwt ; pearled barley, Is. the cwt., and if from a British possession Cd. the cwt. ; buckwheat, Is. the quarter ; butter 1Cs. the cwt., and if from a British pos.
session 2s. 6d. the cwt ; tallow-candles, 5s., the cwt.; cheese, 5s. the cwt., and if from a British possession 2s. the cwt. ; cured fish, Is. the cwt ; hams of all kinds, 7s. the cwt., and if from a British possession is. 6d. the cwt.; men's bats, 2s. • each ; men's boots, 14s." the dozen pairs ; men's shoes, is. the dozen pairs ; women's boots and shoes, from 4s. 6d. to is. 6d. the dozen pairs, ac cording to kinds, as described ; maize or Indian corn, Is. the quarter ; potato flour, Is. the cwt. ; rice, Is. the cwt., and if from a British possession 6d. the cwt.; sago, Is. the cwt; tallow, Is. 6d. the cwt.
The duties on manufactured goods of brass, bronze, china-ware, copper, iron and steel, lead, pewter, tin, woollen, and cotton, are 10/. for every 100/. value. On silk manufactures the duties are about one-third higher, or 5s, 6s., and 9s. the lb., according to kinds, as described, or 15/. on every 100/. value.
The duty on foreign spirits of proof strength is 15s. the gallon.
The duty on foreign solid timber, from and after April 5, 1847, is 11. the load of 50 cubic feet; from and after April 5, 1848, the duty is 15s. the load. Ou deals or boards, the duty, from and after April 5, 1847, is 1/. 6s. the load ; from and after April 5, 1848, it is 11. the load. The Tariff of 1842 is not altered with re spect to timber imported from a British possession, which is still Is. the load of so lid timber, and 2s. the load of sawn timber.
The duties on coffee and tea are not altered by the tariff. The act 8 Viet. c. 5, which fixed the sugar-duties for one year, terminated July 5, 1846, and has been renewed for a month ; the subject of those duties is now under the con sideration of parliament, and they will probably be altered.