Clarke, Richard [Editor]: The regulations of the government of Fort William in Bengal in force at the end of 1853 - to which are added, the acts of the government of India in force in that presidency: with lists of titles and an index (2): Regulations from 1806 to 1834 (London, 1854)

124

REGULATION IX.

[A.D. 1810.

Aregistertobekept
at each station of ro-


Merchants entitled
to exchange rowannahs

For goods Ae:'My fAe
of fAe coMKfry,
or imported from fo-


paid on taking out
maafee rowannahs.

nabs.
And of maafee ro-
wannahs.

XXIV. The coHector at each custom-house shall keep a register of all
rowannahs granted at other custom-houses which shall accompany goods
passing his station, in the same form as the register prescribed to be kept
of rowannahs granted by himself.
XXV. Should a merchant be desirous of dividing a despatch of goods
into smaller quantities after having taken out one rowannah for the whole,
he shall be entitled at any of the custom-houses to as many rowannahs as
he may require, on identifying the goods and paying a further duty of See
thereupon, and surrendering the original rowannah.
XXVI. It is declared, that a rowannah shall be considered to be in force
for one year only. Should a merchant, however, be desirous of removing
his goods from the place to which they may have been carried under
the original rowannah, after the expiration of one year, he shall be entitled
to an exchange rowannah for another year at any of the established
custom-houses, the goods being identified to the satisfaction of the col-
lector, upon paying a duty of one-half per cent, thereon, provided that the
old rowannah be produced for renewal, and be delivered up before the
expiration of the period for which it was issued, that the necessary inquiry
may be immediately made and evidence taken to identify the goods ; and
it is hereby declared, that the production of the old rowannah sub-
sequently to the expiration of its term, will not entitle the holder of it to
a fresh rowannah in exchange for it.
XXVII. The rule contained in the preceding section is to be considered
applicable or proofMco o/ 2^6 comazhy/, to
goods imported from foreign territories inland, and which are respectively
alleged to have already paid duty. All such goods must be identified,
not only by the production of the original rowannah, but by other satis-
factory evidence, before the holder of it will be entitled to a renewal
ofit.
XXVIII. Articles which are not the produce of the country, but exclu-
sively imported by sea, and which must, of course, have paid the duties to
which they are liable on importation, shall be allowed to pass inland without
question ; and for that purpose shall be furnished with maafee or free rowan-
nahs by the collectors of customs at Calcutta, Chittagong, and Balasore,
on the payment of a duty of one-quarter per cent., and a fee at the rate of
one rupee per mile, on the value of the goods; the presumption that the
customs have been duly levied at the time of importation being suf-
ficient to supersede the necessity for any other inquiry. The fee above
specified is to be levied for the benefit of the collector; or in the case of
his having a deputy, for their joint benefit, in such proportion as the
Governor-General in Council or the Vice-President in Council may
direct.
XXIX. At each custom-house there shall be kept a register of all
exchanged rowannahs granted therefrom, specifying the date and number
of its original rowannah and the custom-house at which it was issued. A
register shall likewise be kept of all maafee rowannahs, specifying the

Sec. v.
XIX.