Attorney General against Joseph Chitty, Esquire
| Jurisdiction | England & Wales |
| Judgment Date | 01 January 1744 |
| Date | 01 January 1744 |
| Court | Exchequer |
English Reports Citation: 145 E.R. 707
IN THE COURT OF EXCHEQUER
easter term, 17 gko. 2, 1744. the attorney-general ayaiiixt joseph chitty, esijulre.-Raisins imported from Marabella or Estapona, being within the jurisdiction of Malaga in Spain, by the name of Lexia. raisins, are rated and to pay duty as great raisins, by the old Uook of Rates, annexed to the act of Tonnage and Poundage, 12 Car. '2, c. 4. And the same duty continues unaltered by the additional Book of Kates annexed to the act 11 Geo. 1, c. 1. i delivered the opinion of the court on tho .'!0th of April, in this term, after the cause had taken up several days in hearing in Michaelmas and Hilary terms last, and had been adjourned for further consideration to this term, as follows. This is an English information exhibited by Mr. Attorney General, oti behalf of His Majesty, against the defendant, to have an account [38] of the surplus duty for the raisins imported by him, by the name of Lexia raisins, as and for great raisins, he having only paid the duty laid on them by the additional Book of Kates, as for raisins not otherwise rated. And the general question in the cause is, whether the raisins imported by the defendant, by the name of Lexia raisins, are rated and to pay duty as great raisins, by the old Uook of Hates annexed to the act of Tonnage and Poundage, 12 Ga. 2, e. 4, or are only to pay duty as raisins not otherwise rated by the additional Book of Rates, annexed to the act of the I 1th year of His late Majesty King George the First, e. 7'? By the old Book of Rates. s. d. Raisins great, the hundred weight, containing 1121b. are rated at 11. 10s. pay duty . . . . .10 2470- Raisins of the sun, the hundred weight, containing 11211). arc rated at 21. pay duty. . . . . .12 0^'" Raisins of Smyrna black, the hundred weight, containing 112lb. are rated at 11. pay duty . . . . . '^ :ilo Raisins of Smyrna red, the hundred weight, containing Il21b, are rated at 11. pay duty ..... !S ;ij* And all other raisins not rated were to pay duty according to the value. [39] By the additional Book of Rates. s. d. Raisins of Alicant, Detiia, and other raisins not otherwise rated, the hundred weight containing 112lb. arc rated at 10s. pay duty ........ 0 4;-|r Raisins of Lipra or Belvadera, the hundred weight, containing 1121b. are rated at lls. pay duty . . . .07 tt is clearly proved by the depositions taken in the cause, that Macabella and Estapona are ports within the jurisdiction of Malaga in Spain, and that there are but two sorts of raisins imported from Malaga, the one in Spanish, called passa Lexia, passa being the Spanish word for raisins, and Lexia the Spanish word for a lye they are dipped and cured in, and in England these raisins are called Malaga raisins. And the other sort., in Spanish, is called passa de sol, and these raisins are cured by drying them in the sun, and in England they are called raisins of the sun. If then there are but two sorts of raisins imported from Malaga, and one sort is particularly rated as raisins of the .sun, we must sec how the other sort ought to be rated. 708 THE ATTORNEY GENERAL 1'. CHITTY PARKER, 40. Raisins cured in a lye, and imported from Malaga, have been considered, 1 oth by the [40] merchants and at the custom house, as great raisins, and have paid the duty as such, till Mr. Chitty entered them by the Spanish name of Lexia, and paid the lower duty. It appears by Sir Joseph Hodges's...
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