The Sun.
London, England, 1845-10-16 00:00:00

TIIE uLASS DUTIES.

It was decided some time since, on an application of an ex-
tensive importer of lunette and other glasses used by the
watch trade for covering the faces of watches, by the Cus-
toms' authorities, that these glasses were not be deemed
flint cut glass, according to the express terms of the Act of
last session, containing the repeal of some, awl alteration and
reduction of others, of the Customs' duties, and therefore liable
to the duty of Bd. per lb., but were to be admitted under the
bead of" wine glasses, tumblers, and all other white flint
glass goods, not cut, engraved, or otherwise ornamented," at
the lower rate of 4d. per lb. On a subsequent application of
some other parties for the Act to be similarly construed in re-
spect to glasses or discs imported for the purpose of being
used as glasses for telescopes, opera-glasses, and various other
optical instruments, on the ground that they were of a similar
character to the watch glasses alluded to, and were therefore
fully and justly entitled to be admitted at the same rate of
duty, viz., 4d. perlb., it was decidedafter a considerable amount
of deliberation on the matter, and after the opinion ofan eminent
metropolitan manufacturer of glass ware had been requested
and received on the subject, that they must be considered
" flint cut glass " within the meaning of the Act, and must
therefore be in future charged with the higher rate of Bd. per
lb. Since this decision on the latter description of glasses,
considerable difference of opinion, it appears, has existed,
even among the revenue officers themselves, as to whether it
was intended by this latter order that watch-glasses should
be charged with the higher rate, in contradiction to the pre-
vious order made in their regard, or whether they were to
pay the lower rate, in contradistinction to the glasses for
telescopes and optical instruments generally, the intention of
the Board being differently construed by the officers—some
leaning to the former, and others to the latter opinion. In
this state of uncertainty a quantity of watch-glasses, recently
imported, were. a few days ago detained by some of the
revenue officers for the higher rate, not so much for the pur-
pose of pressing that rate of duty, as that the question might
be satisfactorily settled, in order to guide both the importers
and the officers in respect to future importations of the article.

The party has since iiiade a representhion to the Board on the
matter, setting forth the facts of the case, and urging that
these watch-glasses are rot cut within the meaning of the
Act, which implies that glass, to be liable to the high rate of
Bd., must be cut, as the term is understood by the glass-tr Ade
generally, that is, cut for ornament, in various shapes or
forms, which greatly enhances its value, and not, as in the
case of these articles, when it is simply moulded and cut
round the edges, with a machine or otherwise ; in order to
make it actually fit for its intended purpose; and it has been
decided, after a full consideration of the matter, that these
watch-glasses are equally liable with the other description of
glasses used for optical instruments, and are to be charged in
future also with the higher rate. The Act directs that all
flint cut glass, flint coloured glass, and fancy ornamental
glass of whatever kind, shall be chargeable with the duty of
Bd. per lb. It is considered, therefi re, that it does not follow
that glass must he flint cnloured, or fancy ornamental glass,
to be chargeable with that duty so long as it be flint and cut
glass, each distinctive article being equally chargeable, and
that, therefore, watch-glasses, being flint cut glass, are sub-
ject to that rate of duty, and further, that this duty of Bd.
per lb. cannot be legally considered to be confined to glass
cut for ornament only, but that the proper construction of
the law is, that cut glass, whether for ornament or otherwise,
is liable to the high duty, and that glass simply blown. only,
is admissible at the low duty. This decision is of much im-
portance to the glass trade; and watch-glasses will, from the
present time, equally with optical glasses generally, be
charged on importation with the rated duty, as flint cut
glass, of Bd. per lb.

ARMY FORAGE.—A communication has just been
made frAn the Horse Guards, by command of his Graoe the
Commander-in-Chief, respecting tlie subject and supply of
forage for the army, and which proceeds to observe that, "It
appearing that appeals continue to be made direct to the
Ordnance Department upon the subjects specified in a com-
munication of October, 1839, instead of being made through
the Qua,termaster-General, as therein directed, the Com-
mander-in-Chid cautions officers against the repetition of an
irregularity which is prodcetiva of great inconvenience, and-
of which his Grace wid therefore take serious notice if here-
after repeated. The forage for the troops being supplied by
the Ordnance, all appeals and other communictvions relative
thereto are heticthrth to be made in like manner to the
Quartainaster-GrueraL"