| Description | Letter addressed to The Collector of the Harbour Dues. Letter head: "Edinburgh, 37 Dublin Street, 7th December 1841." Letter reads as follows: "Sir, a question having arisen as to the change of shore and harbour dues at Leith, I have been instructed by the Commissioners for the Docks and Harbour to ascertain the practice of other ports in similar circumstances, and therefore I hope you will forgive me for requesting information as to how these matters are managed at Aberdeen. Battens were imported from Norway and paid the usual shore dues at landing. By special permission of the Board of Customs they were sawn up the middle and converted into florring boards in bond. They were then exported to port Philip, and the shipped objects to pay the outward shore dues on the ground that they have not been manufactured, and that they are in consequence not subjected by the customs to any export duty at shipment. I shall be obliged by your stating what is the practice at your port. The practice of sawing up the battens is likely to increase in consequence of the late permission of the customs to cut up deals or battens in bond and the Commissioners for the Harbour and Docks of Leith are desirous of having the principle properly settled. I remain Sir, your most obedient servant, John Phin." |