degree, shall be left out of account. An article shall not be regarded as composite merely for the reason that it contains such parts as nails, ordinary fittings, hinges, locks, &c., which serve only to unite the different parts, to fasten it to some other object, or to increase its durability, &c. ;

(c.) Composite articles, as referred to in (b), shall be dutiable as such even if they are taken to pieces when imported, and although some of the less essential parts may be missing;

(d.) When the Tariff imposes the same rate of duty on parts of an article as on the article as a whole, or otherwise contains provisions in regard to the customs treatment of parts of certain goods, such provisions shall apply only to objects which are unmistakably intended for use as parts of such goods; and

(e.) As manufactures gilt, silvered or coated with other metals, and also as enamelled, glazed, painted, varnished, or lacquered goods, are to be included all articles which have undergone the process in question to any extent, however small, and as polished articles are to be included those which have been polished to a greater or less extent, so that the grinding marks are not visible.

$ 2. (1.) Duty, when determined in the Tariff according to weight, shall be calculated, unless otherwise specified, on the net weight of the goods, by which shall be understood their actual weight without packing.

(2.) As regards articles imported packed, the net weight shall be determined, as a rule, by weighing the goods gross, without unpacking or otherwise altering the condition in which they are imported, and deduction shall then be made from the gross weight in accordance with the provisions of this section or those specially laid down in the Tare Tariff annexed to the Tariff as regards the articles in question. In regard to articles, however, the nature of which permits such a procedure, it may be provided by Royal Decree that the gross weight may be ascertained by weighing samples, or by some other method which will facilitate trade without prejudice to the rights of the State.

(3.) In the case of articles which are not usually weighed net, and for which no tare is laid down in the Tare Tariff, or which are imported in packages other than those enumerated in the headings relating thereto in the Tare Tariff, the tare shall be calculated in accordance with the following percentages, unless the packing is to be included in the dutiable weight of the goods :

For boxes or bottles of lead. iron or copper

For bottles of glass and flagons or jars of earthenware

Per cent.

2

3

12

10

20

40

(4.) By "heavy wood" in the Regulations as to tare shall be understood beech, oak, and red beech, as well as other kinds of wood of a specific weight at least equal to that of red beech, viz., 0-721; whilst by "light wood" shall be understood: alder, elm, ash, aspen, birch, fir, pine, horse-chestnut, lime, larch, maple, willow, and poplar, and other kinds of wood under 0-721 specific weight.

Vessels which consist of heavy wood in combination with light wood, and also wooden vessels in regard to which there is doubt as to the nature of the material, shall be regarded as being of light wood.

(5.) Importers who are not satisfied with the tare laid down in the Tare Tariff may cause their goods to be unpacked in order to ascertain their net weights. The Customs shall have the same right in regard to all articles in a solid state, and also as to brandy and spirits, but not other liquid articles. When the consignment consists of several packages which are of the same kind in the main, the Customs Administration shall have the right to unpack, on its own selection, as many of the packages of the same consignment as may be considered suitable, and the tare for the whole consignment shall be calculated in accordance with the average of those thus ascertained. When this average does not amount to a whole number, the nearest unit above shall be taken as the percentage for calculating the tare, but in the case of cereals, milled or not, rice, rice groats, or ground rice, coffee or superphosphates imported in bales, the tare shall not be increased to the next unit, but only to the nearest per cent. if the average in question shows a fraction of 05 or less.

Owners of goods who have them unpacked in order to ascertain their net weight must supply and pay for the labour and material which may be required in unpacking them. This obligation shall be imposed on the Customs if the unpacking takes place by their orders.

(6.) In weighing groceries and heavy goods on decimal balances, the weight need not as a rule be ascertained with greater accuracy than to the nearest kilogramme and the smallest weight to be used on such weighing machines is therefore 1 hectogramme.

(7.) In ascertaining the duty on liquid goods imported in ordinary bottles (not litre bottles), one bottle shall, when duty is imposed by the litre, be calculated as equivalent to 0.7 litre, with the exception of bottles in which sparkling wines are usually imported, which shall be taken as equivalent to 0.75 litre. The importer or the Customs shall, however, be entitled, in special cases, or if a change of circumstance require it, specially to ascertain the volume of the consignment in question by emptying or measuring any one bottle.

(8.) The provision appended to certain Tariff headings to the effect that no deduction of weight shall be allowed for boxes, paper, and similar wrappings shall not be applied to external [1909-10. CIII.] 2 T

packings which evidently are intended only to protect the goods during transport.

(9.) If goods of different kinds are imported packed in one and the same receptacle, and it is laid down with respect to any of them that the weight of such receptacle shall be included in the weight of the goods, the weight of the whole of the packing shall be added to the weight of such articles.

If different articles are imported in the same package, and it is laid down in respect to them that they shall pay duty on gross weight, the weight of the package shall be included in the weight of the most important of such articles.

§ 3. When the duty is fixed at a certain percentage of the value of the goods, such value shall, in the case of goods imported in an undamaged condition, be taken as the market price of the goods obtaining at the place and time of purchaseor, in case of imported goods which have not been purchased, at the place of despatch at the time when the goods were shipped -with the addition in all cases of the full value of the packing, of insurance, freight, and other costs incurred up to the arrival of the goods, if conveyed by ship, at the port to which they are destined or the port where they are unloaded from the vessel for further conveyance to their place of destination, and if they are otherwise conveyed, up to the first Swedish customs-house reached. In the case of articles which have suffered serious damage, only the decreased value which the articles are found to have at the place where declared for duty shall be taken into

account.

The owner must state the amount which is thus to be regarded as the total value of the goods imported in an undamaged state, and, if possible, must attest his statement. Further regulations as to the proof required in this respect shall be issued by Royal Decree. If the importer does not comply with these conditions, or if the Customs authorities have reasonable grounds for assuming that the value declared is less than the real value, or in case the goods are damaged, the Customs authorities must, as they are entitled to do in all cases, have the articles inspected by two impartial experts, and the value which they consider to be correct inserted on the declaration. Such value, or if the examining experts do not agree upon one, the average between the assessed values, shall be taken as the basis in calculating duty unless the importer appeals in the manner described below against the valuation thus ascertained.

Within five days after the examination of the goods the importer may appeal as above provided and demand the valuation of the goods by a committee of arbitrators, to consist of three responsible recognized experts, one of whom shall be appointed by the Customs Administration, one by the importer, and the third by the other two; or, if they cannot agree as to a selection, by the magistrate at the town, or the local Crown officer. When sufficient time has been allowed to the contesting parties to produce what statements, &c., they consider necessary,

but not later than twenty days after the nomination of the experts is complete, they shall determine the value for assessing duty in accordance with the bases set forth above. In case only two experts agree as to the value, their valuation shall be accepted, and in case all three arrive at different results, the value shall be taken as the average between the mean of the two lowest and the two highest valuations. If the value is fixed at a higher amount than that declared by the owner, or if in the case of damaged goods it is fixed at least at the same amount as that determined on examination, the importer shall bear the cost of valuation, and he shall, in that case, also reimburse the Customs for the expense of the previous examination. If no increase is made in the value declared by the importer, or if in case of damaged goods the value determined on examination is reduced, the expense of the valuation must be borne by the Customs.

The cost of examination, appeal against which was not sustained by the arbitrators, shall be borne by the importer of the goods, in case he failed to fulfil the obligations imposed upon him as to stating their value, and also if the value ascertained on examination exceeded the value declared by more than 10 per cent.

If the importer in the case dealt with above wishes to reexport the goods without paying duty, because he considers the valuation fixed too high, he shall be entitled to do so, provided he complies with the provisions applying to the re-exportation of goods which have not paid duty, and that any amounts which may be liable in respect of the goods are paid to the Customs.

The provisions laid down above in regard to the assessment of the value of goods shall, so far as they are applicable, be followed in cases where it is necessary for Customs purposes to ascertain the cost of repairs or other process which the goods have undergone abroad.

§ 4. The provisions which are or may be laid down in special laws must be complied with in regard to the declaration of goods imported and exported, the record of them at the Customs, and the procedure in assessing duty on imported goods in general, as well as in preventing the importation of goods to which false manufacturers' brands, trade-marks, or names of firms or false indications of origin have been applied, &c.

§ 5. In assessing duty on goods, fractions of an öre which are less than one-half shall be neglected, and fractions amounting to or in excess of one-half shall be regarded as 1 öre.

§ 6. Further provisions which may be necessary in addition to those of this Law in regard to the application of the Tariff shall be issued by Royal Decree.

CORRESPONDENCE respecting the Affairs of Persia (AngloRussian Convention; Situation at Tabreez and in Azerbaijan; Measures to be taken by British and Russian Governments as regards the general situation in Persia; Disturbances at Ispahan; Financial necessities; ReshtTehran Road; Russian Consular Guard at Astrabad; Advance of Russian Troops to Tabreez; Shah's Rescript promising a Constitution (May 5, 1909); Further Rescripts re-establishing old Constitution (May 9 and 20, 1909); Despatch of Russian Troops to Kasvin; Arrival of Nationalist Forces before Tehran; Interviews with Sipahdar and Sardar Assad; New Electoral Law (July 1, 1909); Entry of Nationalists into Tehran, Abdication of the Shah, and Valiahd's Succession; Anglo-Russian Advance of 400,000l.; Insecurity of southern roads and disorders in Southern Persia; &r.).-1907-1910.*

SIR,

Sir Edward Grey to Sir A. Nicolson.

Foreign Office, August 29, 1907. I HAVE to-day authorized your Excellency by telegraph to sign a Conventiont with the Russian Government containing Arrangements on the subject of Persia, Afghanistan, and Tibet.

The Arrangement respecting Persia is limited to the regions of that country touching the respective frontiers of Great Britain and Russia in Asia, and the Persian Gulf is not part of those regions, and is only partly in Persian territory. It has not therefore been considered appropriate to introduce in the Convention a positive declaration respecting special interests possessed by Great Britain in the Gulf, the result of British action in those waters for more than a hundred years.

His Majesty's Government have reason to believe that this question will not give rise to difficulties between the two Governments should developments arise which make further discussion affecting British interests in the Gulf necessary. For the Russian Government have in the course of the negotiations leading up to the conclusion of this Arrangement explicitly stated that they do not deny the special interests of Great Britain in the Persian Gulf- -a statement of which His Majesty's Government have formally taken note.

In order to make it quite clear that the present Arrangement is not intended to affect the position in the Gulf, and does not imply any change of policy respecting it on the part of Great

Extracted from Parliamentary Papers, "Russin No. 1 (1907)" "Persia No. 2 (1999) "; "Persia No. 1 (1910) ; and “Persia No. 1 (1911),” + Convention signed August 31, 1907. See Vol. C, page 555,