as the commissioners of customs shall permit; (not being less in any case than may be required by law for the importation ;)—and also in the warehouse to draw off any wine-or any rum of the British plantationsinto reputed quart bottles or reputed pint bottles, and to pack the same in cases containing* not less than three dozen quart bottles or six dozen pint bottles each, for the purpose only of being exported from the warehouse; and also in such warehouse to draw off any such rum into casks containing not less than twenty gallons each, for the purpose only of being disposed of as stores for ships; and also in the warehouse to draw off and mix with any such wine once, (but not oftener,) any brandy secured in the same warehouse, not exceeding ten gallons of brandy to one hundred gallons of wine, for the purpose only of being exported from the warehouse; and also in such warehouse to fill up any casks of wine or spirits from any other casks secured in the same warehouse, (once but not oftener,) for the purpose either of home use or of exportation, and once again for the purpose only of exportation ;-and also in the warehouse to take such moderate samples of goods as may be allowed by the commissioners of customs, without entry and without payment of duty, except as may eventually become payable, as on a deficiency of the original quantity. § 30. Alteration in goods or packages.—No alteration shall be made in any such goods or packages,-nor shall any such wine, rum, brandy, or spirits be bottled, drawn off, mixed, or filled up,-nor shall any such samples be taken-except after such notices given by the importers or proprietors, and at such times, and in such manner, and under such regulations as the commissioners of customs shall direct. § 31. After repacking refuse to be destroyed. Abandonment.-After goods have been repacked in proper packages, it shall be lawful for the commissioners of customs, at the request of the importer or proprietor, to cause any of such refuse, damaged, or surplus goods, not contained in any of such packages, to be destroyed;-and if the goods be such as may be delivered for home use, the duties shall be immediately paid upon such surplus, and the same shall be delivered for home use; and if they be such as may not be so delivered, such surplus as may so remain shall be disposed of for the purpose of exportation in such manner as the commissioners of the customs shall direct;—and thereupon the quantity contained in each of such packages shall be ascertained and marked upon the same, and the deficiency shall be ascertained by a comparison of the total quantity in such proper packages with the total quantity first warehoused, and the proportion which such deficiency may bear to the quantity in each package shall also be marked on the same, and added to such quantity, and the total shall be deemed to be the imported contents of such package, and be held subject to the full duties of importation, except as otherwise in any case provided by this act :-Provided always, that it shall be lawful for the commissioners of customs to accept the abandonment for the duties of any quantity of Tobacco or Coffee,†-and also of any whole packages of other goods, and to cause the same to be destroyed, and to deduct such quantity from the total quantity of the same importation, in computing the amount of the deficiency of such total quantity. § 32. Foreign casks, &c. not to be used.-No foreign casks, bottles, corks, packages, or materials whatever, (except any in which some goods shall have been imported and warehoused,) shall be used in the repacking Restriction as to package of wine repealed by 2 and 3 Wm. IV. c. 84. § 42. of any goods in the warehouse, unless the full duties shall have been first paid thereon. § 33. Permitting goods to be cleaned.*-If any stuffs or fabric of silk, linen, cotton, wool, or mixture of them, with any other material which may not be taken out of the warehouse for home use, shall have been warehoused for exportation, it shall be lawful for the commissioners of customs to permit such goods to be taken out to be cleaned, refreshed, dyed, stained, or calendered, under security by bond, to their satisfaction, that such goods shall be returned within the time which they shall appoint. § 34. Goods in bulk delivered.—No parcels of goods so warehoused which were imported in bulk shall be delivered, except in the whole quantity of each parcel, or in a quantity not less than one ton weight, unless by special leave of the officers of the customs. § 35. Packages to be marked before delivery.-No goods so warehoused shall be delivered, unless the same or the packages containing the same shall have been marked in such distinguishing manner as the commissioners of customs shall deem necessary and direct. § 36. Decrease and increase may be ascertained and allowed. It shall be lawful for the commissioners of the treasury to make regulations for ascertaining the amount of decrease and increase of the quantity of any particular sorts of goods, and to direct in what proportion any abatement of duty for deficiencies shall, upon the exportation of such goods, be made, on account of such decrease :-Provided always, that if such goods be lodged in warehouses declared in the order of appointment to be of special security, no duty shall be charged for any amount of deficiency on the exportation thereof, except in cases where suspicion shall arise that part of such goods has been clandestinely conveyed away, nor shall any such goods (unless they be wine or spirits) be measured, counted, weighed, or gauged for exportation, except in such cases of suspicion. § 37. Allowances for natural waste of wines, spirits, &c. in warehouses not of special security.t-For any wine, spirits, coffee, cocoa nuts, or pepper, lodged in warehouses not being declared to be of special security, the following allowances for natural waste in proportion to the time during which any such goods shall have remained in the warehouse, shall be made upon the exportation thereof, according as such allowances are hereinafter set forth. § 38. Wine, upon every cask; videlicet, for any time not exceeding one year... for any time exceeding one year, and not exceed- for any time exceeding two years.. Spirits, upon every hundred gallons hydrometer proof; for any time exceeding twelve months, and not One gallon. Two gallons. Two gallons. Three gallons. for any time exceeding eighteen months, and not for any time exceeding two years This clause altered by 9 Geo. IV. c. 76. § 14. page 612. + See further post. Coffee, cocoa nuts, pepper, for every 100 lbs. and so in proportion for any less quantity. . . ....... .. Two pounds. In cases of embezzlement and waste through misconduct of officers.— In case any embezzlement, waste, spoil, or destruction shall be made of or in any goods which shall be warehoused, through any wilful miscon duct of any officer of customs or excise, such officer shall be guilty of a misdemeanour, and shall upon conviction suffer such punishment as may be inflicted in cases of misdemeanour;—and if such officer shall be so prosecuted to conviction by the importer, consignee, or proprietor, then no duty of customs or excise shall be payable,—and no forfeiture or seizure shall take place of any goods so warehoused in respect of any deficiency caused by such embezzlement, waste, spoil, or destruction,—and the damage shall be repaid and made good to such importer, consignee, or proprietor, by the commissioners of customs or excise, under such regulations as shall be made by the commissioners of the treasury. § 39. On entry outwards bond for due shipping and landing shall be given. -Upon the entry outwards of any goods to be exported from the warehouse to parts beyond the seas, and before cocket be granted, the person in whose name the same be entered shall give security by bond in double the value, (with one sufficient surety,) that such goods shall be duly shipped and exported, and shall be landed at the place for which they shall be entered outwards, or otherwise accounted for to the satisfaction of the commissioners of customs. § 40. Restriction as to the Isle of Man.-No goods shall be exported from the warehouse to the Isle of Man, except such goods as may be imported into the said island with licence of the commissioners of customs, and in virtue of such licence first obtained. § 41.-[But coffee on which the duty has been paid in the United Kingdom may be imported without licence or limitation. 7 Geo. IV. c. 48. § 11.] See page 485. Limiting the quantity of tobacco to be exported to Guernsey, &c.— This section repealed by 7 Geo. IV. c. 48. § 11. Goods removed from warehouse for shipment under care of customs officers. All goods taken from the warehouse for removal or for exportation, shall be removed to be shipped under the care or with the authority of the officer of the customs, and in such manner and by such persons, and within such spaces of time, and by such roads or ways as the officer of customs shall authorize or direct; and all such goods not so removed or carried shall be forfeited. § 43. Ships for exporting warehoused goods.-It shall not be lawful for any person to export any goods so warehoused,-nor to enter for exportation to parts beyond the seas, any goods so warehoused,-in any ship which shall not be of the burden of seventy tons or upwards. § 44. Goods landed in docks liable to claims for freight.-All goods landed in docks, and lodged in the custody of the proprietors of the docks, under this act, (not being goods seized as forfeited,) shall, when so landed, continue liable to the same claim for freight in favour of the master and owner of the ship, or of any other person interested in the freight, as such goods were subject to whilst the same were on board such ships and before the landing;—and the directors and proprietors of such docks, or their servants or agents, shall upon due notice in that behalf given to them by such master or owners, or other person aforesaid, detain and keep such goods, (not being seized as forfeited,) in the warehouses belonging to the said docks, until the freights to which the same shall be liable shall be paid,-together with the charges to which the same shall have been subject,—or until a deposit shall have been made by the owners, or consignees, equal in amount to the claim made by the master, or owners, or persons aforesaid, for freight;—which deposit the said directors or proprietors of such docks, or their agents, are directed to receive and hold in trust, until the claim for freight shall have been satisfied; upon proof of which, and demand made by the persons by whom the deposit shall have been made, and the charges due upon the said goods being first paid, the said deposit shall be returned by the said directors or proprietors, or their agents. § 45. See also 9 Geo. IV. c. 116. (local.) § 119. London Dock Act. PART I. CHAP. IV. 7 Geo. IV. c. 48. An Act to alter and amend the several Laws relating to the Customs. Bacon for exportation.—So much of the 6 Geo. IV. c. 107. as prohibits the importation of beef, pork, or bacon, to be warehoused for exportation only, shall be and the same is hereby repealed. § 5. Tobacco to be charged on delivery weight.—And whereas another act was passed in the last session of parliament, intituled "An Act for the Warehousing of Goods," (c. 112.) and it is expedient to alter and amend the same in manner hereinafter provided, be it therefore enacted, that whenever any tobacco shall be taken out of the warehouse for home use, the same shall be reweighed, and the duty shall be charged according to the weight then ascertained, although such tobacco may have increased or decreased in weight since the weight thereof had been before ascertained. § 36. Pepper may be abandoned for the duty. No abatement for damage. -Within one month after any pepper shall have been warehoused, it shall be lawful for the importer or proprietor to abandon any part thereof for the duty, and the quantity of such pepper not so abandoned, being thereupon ascertained, shall be deemed to be the quantity imported: Provided always, that no abatement of duty shall be made on account of any damage received by any pepper during the voyage. § 37. Tobacco may be exported to Guernsey, &c. without licence.-So much of the said act for the warehousing of goods as extends to prevent the exportation of tobacco from the warehouse to the islands of Guernsey, Jersey, Alderney, or Sark, without the licence of the commissioners of his Majesty's customs, or to limit the quantity of tobacco which may be so exported to those islands,-shall be and the same is hereby repealed. § 38. 7 and 8 Geo. IV. c. 56. An Act to amend the Laws relating to the Customs. Copper ore may be taken out of warehouse to be smelted.—It shall be lawful for the importer or proprietor of any copper ore warehoused to give notice to the proper officers of the customs of his intention to take such ore out of warehouse to be smelted, stating in such notice the quantity of copper computed to be contained in such ore, and delivering to such officers sufficient samples or specimens for ascertaining by proper assays, (at the expense of the proprietor,) such quantity of copper, and giving sufficient security by bond for returning such quantity of copper into the warehouse ;—and if such officers shall be satisfied of the fairness of the samples or specimens of such ore, and of the assays made of the same, and of the security given, they shall deliver such ore for the purpose of being smelted as aforesaid :-Provided, that if any copper ore intended to be so smelted shall be imported into any port where such ore or where copper cannot be warehoused, the same may be entered as being to be warehoused at the port at which the copper (after smelting) is to be warehoused, and such ore shall thereupon be taken account of and delivered for the purposes aforesaid, in like manner as if the same had been warehoused :-Provided also, that all copper so produced by smelting shall be deemed to be copper imported, and shall be warehoused as such. § 23. Bond for beef and pork exported from warehouse.-Upon the entry outwards of any salted beef-or salted pork-to be exported from the warehouse to parts beyond the seas, (and before cocket granted,) the person in whose name the same be entered shall give security by bond in treble the value of the goods, with two sufficient sureties, (of whom the master of the exporting ship shall be one,) that such beef or pork shall be duly shipped and exported, and that no part thereof shall be consumed on board such ship, and that the same shall be landed at the place for which it be entered outwards; and that a certificate of such landing shall be produced within a reasonable time, (according to the voyage, to be fixed by the commissioners of the customs, and mentioned in the bond,) such certificate to be signed by the officers of the customs or other British officer,-if the goods be landed at a place in the British dominions, or by the British consul,-if the goods be landed at a place not in the British dominions,-or that such goods shall be otherwise accounted for to the satisfaction of the said commissioners;-and such master shall make oath that such beef or pork is to be laden on board such ship as merchandise to be carried to and landed at parts beyond the seas, and not as stores for the said ship;-and if such ship shall not have on board at the time of clearance outwards a reasonable supply or stock of beef or pork according to the intended voyage borne upon the victualling bill, the master of such ship shall forfeit one hundred pounds. § 24. 9 Geo. IV. c. 18. An Act to repeal the Stamp Duties on Cards and Dice made in the United Kingdom, and to grant other Duties in lieu thereof; and to amend and consolidate the Acts relating to such Cards and Dice, and the exportation thereof. Foreign cards without name of foreign maker, or with any British cardmaker's name thereon, not to be warehoused. Such cards forfeited. No playing cards which, having been made out of the United Kingdom, shall be imported into any part thereof, shall be deposited in any warehouse pursuant to the 6 Geo. IV. c. 112. unless the name and the place of residence of the foreign maker of such cards be printed or marked in distinct and legible characters on one card of every pack, Declaration by 1 and 2 Wm. IV. c. 4. |