(Received the assent of the Governor-General on the 28th January 1861.)
PREAMBLE
Whereas serious affrays have occurred in attempts to smuggle Pepper, the produce of the States of Travancore and Cochin, in consequence of the monopoly which the Governments of those States maintain in that article; and whereas the Rajahs of those States are willing to abandon the said monopoly and to substitute a system of export Duty; and whereas it is necessary, in order to an effectual establishment of such system, that the same rate of Duty as is collected on the export of Pepper from Travancore and Cochin should be collected on behalf of the said States at the British Port of Cochin; It is enacted as follows:
On and after the 1st day of January 1861, in lieu of the Duty prescribed in Act X of 1860, there shall be levied a Duty of fifteen Rupees a candy on all Pepper exported by sea from the Port of Cochin; provided that the said Duty shall not be levied the re-exportation of any Pepper which may have been imported by sea at said Port from any British possession.
At the close of each calendar year, or as soon after as may be convenient, the Collector of Customs' shall pay to the Governments of Travancore and Cochin the whole amount of Duty collected under the provisions of the last, preceding Section, after deducting all expenses of collection, in such proportions and in such manner as may be ordered by the Governor in Council of Fort Saint George.