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Quebec, &c. to be free warehou ing

Ports; and such other shall appoint. je

Purts as His Majesty

6th GEORGH IV. CHAP. 73.

Kingston, Halifax, & IX. And whereas it is expedient to constitute and appoint some of the Free Ports in America and the West Indies to be Free Warehousing Ports for all Goods which may be legally imported into the said Ports respectively; and it is also expedient to empower His Majesty to constitute and appoint from Time to Time any other Ports in any of the said British Possessions in America or the West Indies, to be in like Manner Free Warehousing Ports for such Goods as may be legally imported into such Ports respectively; and it is therefore necessary to make Regulations for the appointing of proper Warehouses at such Ports, and for the lodging and securing of Goods therein; be it therefore enacted, That the several Ports herein-after mentioned, (that is to say.) Kingston in the Island of Jamaica, Halifax in Nova Scotia, Quebec in Canada, Saint John's in New Brunswick, and Bridge Town in the Island of Barbadoes, shall be Free Collectors and Cn Warehousing Ports for the Purposes of this Act; and that it shall be trolle's to appoint lawful for the several Collectors and Controllers of the said Ports respectively, by Notice in Writing under their Hands, to appoint from Time to Time such Warehouses at such Ports respectively as shall be approved of by them, for the Free Warehousing and securing of Goods therein for the Purposes of this Act, and also in such Notice to declare what Sorts of Goods may be so Warehoused, and also, by like Notice, to revoke or alter any such Appointment or Declaration: Provided always, that every such Notice shall be transmitted to the Governor of the Place, and shall be published in such Manner as he shall direct.

Warehouses.

Goods may be ware

meat of Duty.

X. And be it further enacted, That it shall be lawful for the Importer housed without Pay- of any such Goods into the said Ports, to Warehouse the sae in the Warehouses so appointed without Payment of any Duty on the First Entry thereof, subject nevertheless to the Rules, Regulations, Restrictions, and Conditions herein-after contained.

Stowage of Goods in
Warehouse. Locking

and opening Ware

house.

Carrying Goods to and from Warehouse.

Bond upon Entry of

housed.

XI. And be it further enacted, That all Goods so Warehoused shall be stowed in such Parts or Divisions of the Warehouse, and in such Manner as the Collector and Controller shall direct; and that the Warehouse shall be locked and secured in such Manner, and shall be opened and visited only at such Times, and in the presence of such Officers, and under such Rules and Regulations, as the Collector and Controller shall direct; and that all such Goods shall, after being landed upon Importation, be carried to the Warehouse, or shall, after being taken out of the Warehouse for Exportation, be carried to be Shipped, under such Rules and Regulations as the Collector and Controller shall direct

XII. And be it further enacted, That upon the Entry of any Goods to Goods to be ware- be Warehoused, the Importer of such Goods, instead of paying down the Duties due thereon, shall give Bond, with Two sufficient Sureties, to be approved of by the Collector or Controller, in Treble the Duties payable on such Goods, with Condition for the safe depositing of such

Goods in the Warehouse mentioned in such Entry, and for the Payment of all Duties due upon such Goods, or for the Exportation thereof, according to the First Account taken of such Goods upon the landing of the same; and with further Condition, that no Part thereof shall be taken out of such Warehouse until cleared from thence, upon due Entry and Payment of Duty, or upon due Entry for Exportation; and with further Condition, that the whole of such Goods shall be so cleared from such Warehouse, and the Duties upon any Deficiency of the Quantity, according to such First Account, shall be paid within Two Years from the Date of the First Entry thereof; and if after such Bond shall have been given, the Goods or any Part thereof shall be sold or disposed of, so that may give Bond in the original Bonder shall be no longer interested in or have Control over lieu of original Bond. the same, it shall be lawful for the Collector and Controller to admit fresh Security to be given, by the Bond of the New Proprietor, or other Person having Control over such Goods, with his sufficient Sureties, and to cancel the Bond given by the original Bonder of such Goods, or to exonerate him to the Extent of the fresh Security so given.

Purchaser of Gonds

forfeited.

XIII. And be it further enacted, That if any Goods which have been Goods entered to be entered to be Warehoused shall not be duly carried and deposited in the warehoused and not Warehouse, or shall afterwards be taken out of the Warehouse without deposited, &c to be due Entry and Clearance, or having been entered and cleared for Exportation from the Warehouse, shall not be duly carried and shipped, or shall afterwards be relanded, except with Permission of the proper Of ficer of the Customs, such Goods shall be forfeited.

Account of Goods to

out of Warehouse ex

on Deficiencies.

XIV. And be it further enacted, That upon the Entry and Landing of any Goods to be Warehoused, the Proper Officer of the Customs shall be taken on landing. take a particular Account of the same, and shall mark the Contents on each Package, and shall enter the same in a Book to be kept for that No Goods to be teken Purpose; and no Goods which have been Warehoused shall be taken or cept on Entry &c. delivered from the Warehouse, except upon due Entry, and under Care Dies to be paid upof the proper Officers for Exportation, or upon due Entry and Payment of Duty for Home Use; and whenever the whole of the Goods Warchoused under any Entry shall be cleared from the Warehouse, or whenever further Time shall be granted for any such Goods to remain Warehoused, an Account shall be made out of the Quantity upon which the Duties have been paid, and of the Quantity exported, and of the Quantity (to be then ascertained) of the Goods still remaining in the Warehouse, as the Case may be, deducting from the whole the Quantity contained in any whole Packages (if any) which may have been abandoned. for the Duties, and if upon such Account there shall in either Case ap. pear to be any Deficiency of the original Quantity, the Duty payable upon the Amount of such Deficiency shall then be paid.

XV. And be it further enacted, That it shall be lawful for the Collector

12

Samples may be taken.

Goods may be sorted and repacked.

Whole Packages may be abandoned for

Duly.

Ail Goods to be clear. ed within Two Years, or sold.

6th GEORGII IV. CHAP. 73.

and Controller, under such Regulations as they shall see fit, to permit moderate Samples to be taken of any Goods so Warehoused without Entry and without Payment of Duty, except as the same shall eventually become payable, as on a Deficiency of the original Quantity.

XVI. And be it further enacted, That it shall be lawful for the Collector and Controller, under such Regulations as they shall see fit, to permit the Proprietor, or other Person having Control over any Goods so Warehoused, to sort, separate, and pack, and repack any such Goods, and to make such lawful Alterations therein, or Arrangements and Assortments thereof, as may be necessary for the Preserv tion of such Goods, or in order to the Sale, Shipment, or legal Disposal of the same; and also to permit any Parts of such Goods so separated to be destroyed, but without Prejudice to the Claim for Duty upon the whole original Quantity of such Goods: Provided always, that it shall be lawful for any l'erson to abandon any whole Packages to the Officers of the Customs for the Duties, without being liable for any Duty upon the same.

XVII. And be it further enacted, That all Goods which have been so Warehoused, shall be duly cleared, either for Exportation or for Home Consumption, within Two Years from the Day of the First Entry thereof; and if any such Goods be not so cleared, it shall be lawful for the Collector and Controller to cause the same to be sold, and the Produce shall be applied, first to the Payment of the Duties, next of Warehouse Rent and other Charges, and the Overplus (if any) shall be paid to the Further Time may be Proprietor: Provided always, that it shall be lawful for the Collector and Controller to grant further Time for any such Goods to remain Warchoused, if they shall see fit so to do.

granted.

Bondon Entry for
Exportation.

Power to appoint other Free Ports.

XVIII. And be it further enacted, That upon the Entry outwards of any Goods to be Exported from the Warehouse, the Person entering the same shall give Security by Bond in Treble the Duties of Importation on the Quantity of such Goods, with Two sufficient Sureties, to be approved by the Collector or Controller, that the same shall be landed at the Place for which they be entered outwards, or be otherwise accounted for to the Satisfaction of the Collector and Controller.

XIX. And be it further enacted, That it shall be lawful for His Majesty, in Council, from Time to Time to appoint any Port in His Majesty's Possessions in America or the West Indies to be a Free Warehousing Port for the Purposes of this Act, and every such Port so appointed by His Majesty shall be a Free Warehousing Port under this Act, as if appointed by the same, in as full and ample a Manner in all respects as any of the Ports herein before mentioned are Free Warehousing Ports appointed by this Act.

Trade or Fisheries of

XX. And be it further enacted, That nothing in this Act shall extend Not to affect the to alter or affect in any Manner the Regulations of the Trade or Fisheries Newfoundland. of Newfoundland, or the Duties or Drawbacks payable or allowable therein under any Act or Acts in force at the Time of the Commencement of this Act.

this Session.

XXI. And be it further enacted, That this Act may be amended, alter- Act may be amended ed, or repealed by any Act to be passed in the present Session of Parliament.

Schedule of Duties.

A SCHEDULE OF DUTIES payable upon Goods, Wares, and Merchandize, not being of the Growth, Production, or Manufacture of the United Kingdom, or of any of the British Possessions in America or the West Indies or within the Limits of the East India Company's Charter, imported into any of the Bri tish Possessions in America or the West Indies.

Barrel of Wheat Flour, not weighing more than 196lbs., £ net Weight

For every Hundred Weight of Biscuit or Bread

For every Barrel of Flour or Meal, not weighing more than 196lbs., not made from Wheat

For every Bushel of Wheat

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For every Bushel of Pease, Beans, Rye, Calavances,
Oats, Barley, or Indian Corn

0 0

Rice; For every 100lbs. net Weight

For every One thousand Shingles, not more than Twelve
Inches in Length

For every One thousand Shingles, being more than Twelve
inches in Length

For every One thousand Red Oak Staves

For every One thousand White Oak Staves or Headings
For every One thousand Feet of White, Yellow, or Pitch
Pine Lumber of One Inch thick

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Other Kinds of Wood and Lumber, per One thousand Feet 1
For every One thousand Wood Hoops

185

053

603

Horses, Mules, Asses, Neat Cattle, and all other Live Stock,
for every One hundred Pounds of the Value,
Spirits; videlicet, Brandy, Geneva, or Cordials, for every
Gallon,

10 0 0

01 0

14

6th GEORGII IV. CHAP. 73.

Spirits; and further, the Amount of any Duty payable for £ s. d.
the Time being on Spirits the Manufacture of the
United Kingdom,

Wine, imported in Bottles, the Ton, containing 252 Gallons 7 7 0
--and further, for every £100 of the true and real Value

thereof,

-and for every Dozen of Foreign Quart Bottles in which
such Wine may be Imported,

-not in Bottles, for every £100 of the true and real Value
thereof,

Coffee, Cocoa, Sugar, Molasses, and Rum, imported into any
of the British Possessions in North America; videlicet,
Coffee, for every Cwt.

Cocoa, for every Cwt.

Sugar, for every Cwt.
Molasses, for every Cwt.
Rum, for every Gallon

and further, the Amount of any Duty payable for the
Time being on Coffee, Cocoa, Sugar, Molasses, and
Rum respectively, being the Produce of any of the
British Possessions in South America or the West Indies.
Alabaster

Anchovies

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