or entered for private Use.

Duties to be

paid on original Quantities;

if for Exportation or Rcmoval, Dutics on Deficiencies to be paid;

How Value ascertained.

If Importer enter Goods,

they may be delivered although not actually warehoused.

Goods may be removed to other Ports to be re-warehoused;

and on Notice

Officers to prepare for Removal, under

Seals of Office.

Ships respectively; and if the Ship, for the future Use of which any surplus Stores have been warehoused, shall have been broken up or sold, such Stores may be so delivered for the Use of any other Ship belonging to the same Owners, or may be entered for Payment of Duty, and delivered for the private Use of such Owners, or any of them, or of the Master or Purser of such Ship.

XVIII. And be it further enacted, That upon the Entry of any such Goods to be cleared from the Warehouse, if the same be for Home Use, the Person entering such Goods inwards shall deliver a Bill of the Entry and Duplicates thereof in like Manner as is directed by Law in the Case of Goods entered to be landed, as far as the same is applicable, and at the same Time shall pay down to the proper Officer of the Customs the full Duties of Customs payable thereon, and not being less in Amount than according to the Account of the Quantity first taken of the respective Packages or Parcels of the Goods in such Entry at the Examination thereof at the Time of the first Entry and Landing of the same, without any Abatement on account of any Deficiency, except as by this Act is otherwise provided; and that if the Entry be for Exportation or for Removal to any other Warehouse, and any of the Packages or Parcels of the Goods be deficient of the respective Quantities of the same, according to the Account first taken as aforesaid, a like Entry inwards shall also be passed in respect of the Quantities so deficient, and the full Duties shall be paid on the Amount thereof before such Packages or Parcels of Goods shall be delivered or taken for Exportation or Removal, except as by this Act is otherwise provided; and if any Goods so deficient in Quantity shall be such as are charged to pay Duty according to the Value thereof, such Value shall be estimated at the Price for which the like Sorts of Goods of the best Quality shall have been last or lately sold, either at any Sale of the East India Company or in any other Manner, as the Case may be.

XIX. And be it further enacted, That if after any Goods shall have been duly entered and landed to be warehoused, and before the same shall have been actually deposited in the Warehouse, the Importer shall further enter the same or any Part thereof for Home Use or for Exportation as from the Warehouse, the Goods so entered shall be considered as virtually and constructively warehoused, although not actually deposited in the Warehouse, and shall and may be delivered and taken for Home Use or for Exportation, as the Case may be.

XX. And Whereas it is expedient to make Regulations for the Removal of warehoused Goods from one warehousing Port to another, and from one Warehouse to another in the same ‹ Port ;' Be it therefore enacted, That any Goods which have been warehoused at some Port in the United Kingdom may be removed by Sea or Inland Carriage to any other Port in the same, in which the like Goods may be warehoused upon Importation to be rewarehoused at such other Port, and again as often as may be required to any other such Port, to be there re-warehoused, subject to the Regulations hereinafter mentioned; (that is to say,) Twelve Hours' Notice in Writing of the Intention to remove such Goods shall be given to the Warehouse Officer, specifying the particular Goods intended to be removed, and the Marks, Numbers and Descriptions

22

Descriptions of the Packages in which the same are contained, in what Ship imported, when and by whom entered inwards to be warehoused, and if subsequently re-warehoused, when and by whom re-warehoused, and to what Port the same are to be removed; and thereupon the Warehouse Officer shall take a particular Account of such Goods, and shall mark the Contents on every Package in Preparation for the delivering of the same for the Purposes of such Removal, and previous to the Delivery thereof may cause the proper Seals of Office to be affixed thereto : Provided always, that Tobacco the Produce of the British Posses- Tobacco for sions in America, or of the United States of America, and pur- Use of Navy chased for the Use of His Majesty's Navy, may be removed by the may be removed Purser of any Ship of War in actual Service to the Ports of Roches- to certain Ports. ter, Portsmouth or Plymouth, to be there re-warehoused, in the Name of such Purser, in such Warehouse as shall be approved for that Purpose by the Commissioners of His Majesty's Customs.

Entry for
Removal.

Account sent to other Port.

Entry at Port of Arrival to re-warehouse. Forms of

Entries.

XXI. And be it further enacted, That before such Goods shall be delivered to be removed, due Entry of the same shall be made, and a proper Bill of such Entry, with Duplicates thereof, be delivered to the Collector or Comptroller, containing the before mentioned Particulars, and an exact Account of the Quantities of the different Sorts of Goods, and such Bill of the Entry, signed by the Collector and Comptroller, shall be the Warrant for the Removal of such Goods; and an Account of such Goods, containing all such Particulars, shall be transmitted by the proper Officers of the Port of Removal to the proper Officers of the Port of Destination; and upon the Arrival of such Goods at the Port of Destination, due Entry of the same to be re-warehoused shall in like Manner be made with the Collector and Comptroller at such Port, containing all the Particulars and Accounts before mentioned, together with the Name of the Port from which such Goods have been removed, and the Description and Situation of the Warehouse in which they are to be warehoused; and the Bill of such Entry, signed by such Collector and Comp- Examination troller, shall be the Warrant to the Landing Officer and the by Officers. Warehouse Officer to admit such Goods to be there re-warehoused, under such Examination as is made of the like Goods when first warehoused, upon Importation from Parts beyond the Seas; and the Particulars to be contained in such Notice and in such Entries shall be written and arranged in such Form and Manner as the Collector and Comptroller shall require; and the Officers at the Port of Arrival shall transmit to the Officers at the Port of Removal an Account of the Goods so arrived, according as they shall upon Examination prove to be, and the Warehouse Officers at the Port of Removal shall notify such Arrival in their Books.

XXII. And be it further enacted, That the Persons removing such Goods shall, at the Time of entering the same, give Bond, with One sufficient Surety, for the due Arrival and re-warehousing of such Goods within a reasonable Time (with reference to the Distance between the respective Ports, to be fixed by the Commissioners of His Majesty's Customs), which Bond may be taken by the Collector and Comptroller either of the Port of Removal or of the Port of Destination, as shall best suit the Residence or Convenience of the Persons interested in the Removal of such Goods;

Certificate of

Arrival sent to Port of

Removal.

Bond to rewarehouse,

which

may be

given at either

Port.

Certificate to be produced.

Bond how discharged.

Goods re-ware

as first warehoused.

Goods; and if such Bond shall have been given at the Port of Destination, a Certificate thereof, under the Hands of the Collector and Comptroller of such Port, shall, at the Time of entering such Goods, be produced to the Collector or Comptroller of the Port of Removal.

XXIII. And be it further enacted, That such Bond shall not be discharged unless such Goods shall have been duly re-warehoused at the Port of Destination within the Time allowed for such Removal, or shall have been otherwise accounted for to the Satisfaction of the said Commissioners; nor until the full Duties due upon any Deficiency of such Goods shall have been paid; nor until fresh Security shall have been given in respect of such Goods, in Manner hereinafter provided, unless such Goods shall have been lodged in some Warehouse, in respect of which general Security shall have been given by the Proprietor or Occupier thereof, or in some Warehouse in respect of which no Security is required.

XXIV. And be it further enacted, That such Goods when so housed deemed re-warehoused may be entered and shipped for Exportation, or entered and delivered for Home Use, as the like Goods may be when first warehoused upon Importation, and the Time which such Goods shall be allowed to remain re-warehoused at such Port shall be reckoned from the Day when the same were first entered to be warehoused.

On Arrival, after Forms of re-warehousing, Parties may enter to

export; or take for Home Use,

without first

carrying to the

Warehouse.

Such Goods deemed duly cleared.

Removal in the same Port

regulated.

XXV. And be it further enacted, That if upon the Arrival of such Goods at the Port of Destination the Parties shall be desirous forthwith to export the same, or to pay Duty thereon for Home Use, without actually lodging the same in the Warehouse for which they have been entered and examined to be rewarehoused, it shall be lawful for the Officers of the Customs at such Port, after all the Formalities of entering and examining such Goods for re-warehousing have been duly performed (except the actual Labour of carrying and of lodging the same in the Warehouse), to consider the same as virtually constructively re-warehoused, and to permit the same to be entered and shipped for Exportation, or to be entered and delivered for Home Use, upon Payment of the Duties due thereon, in like Manner as if such Goods had been actually so carried and lodged in such Warehouse, and the Account taken for the re-warehousing of such Goods may serve as the Account for delivering the same as if from the Warehouse, either for Shipment or for Payment of Duties, as the Case may be; and all Goods so exported, or for which the Duties have been so paid, shall be deemed to have been duly cleared from the Warehouse.

XXVI. And be it further enacted, That any Goods which have been warehoused in some Warehouse in the Port of London may, with the Permission of the Commissioners of Customs first obtained, be removed to any other Warehouse in the said Port in which the like Goods may be warehoused on Importation; and any Goods which have been warehoused in some Warehouse in any other Port may, with the Permission of the Collector and Comptroller of such Port first obtained, be removed to any other Warehouse in the same Port in which the like Goods may be warehoused

warehoused on Importation, under such general Regulations ast the Commissioners of the Customs shall direct.

Conditions.

XXVII. And be it further enacted, That all Goods which shall Goods and have been removed from one Warehouse for or to another, whether Parties subject in the same Port or in a different Port, and all Proprietors of to original such Goods, shall be held subject in all respects to all the Conditions to which they would have been held subject if such Goods had remained in the Warehouse where the same had been originally warehoused,

may give Bond,

and release the original Bonder.

XXVIII. And be it further enacted, That if any Goods shall Goods sold, have been warehoused in any Warehouse in respect of which ge- new Owner neral Security by Bond, as hereinbefore provided, shall not have been given by the Proprietor or Occupier of such Warehouse, and particular Security, as in such Case is required, shall have been given by the Importer of such Goods in respect of the same, and such Goods shall have been sold or disposed of, so that the Original Bonder shall be no longer interested in or have Control over such Goods, it shall be lawful for the proper Officers to admit fresh Security to be given by the Bond of the new Proprietor of such Goods or Person having the Control over the same, with his sufficient Surety, and to cancel the Bond given by the original Bonder of such Goods, or to exonerate him and his Surety to the Extent of the fresh Security so given.

XXIX. And be it further enacted, That if the Person removing any Goods from one Port to another, and who shall have given Bond in respect of such Removal and Re-warehousing, shall be and continue to be interested in such Goods, after the same shall have been duly re-warehoused, and such Goods shall have been so re-warehoused in some Warehouse, in respect of which Security is required, and the Proprietor or Occupier of the same shall not have given general Security, the Bond in respect of such Removal and Re-warehousing shall be conditioned and continue in force, for the re-warehousing of such Goods, until fresh Bond be given by some new Proprietor or other Person, in manner hereinbefore provided.

Bond of Remover to be in force in new Warehouse,

until fresh Bond by new

Owner.

Goods to be sorted, separated and repacked in same or equal Packages.

XXX. And be it further enacted, That it shall be lawful in the Warehouse to sort, separate, pack and repack any Goods, and to make such lawful Alterations therein, or Arrangements thereof, as may be necessary either for the Preservation of such Goods, or in order to the Sale, Shipment or legal Disposal of the same; provided that such Goods be repacked in the same Packages in which the same Goods, or some Part of the whole Quantity of the same Parcel of Goods, were imported, or in Packages of entire Quantity equal thereto, or in such other Fackages as the Commissioners of His Majesty's Customs shall permit (not being less in any Case, if the Goods be to be exported or to be removed to another Warehouse, than may be required by Law for the Importation of such Goods); and also in the Warehouse Bottling off, to draw off any Wine or any Rum of the British Plantations into &c. Wine or reputed Quart Bottles or reputed Pint Bottles, and to pack the Rum for Exsame in Cases containing not less than Three Dozen such Quart portation. Bottles or Six Dozen such Pint Bottles each, for the Purpose only of being exported from the Warehouse; and also in such Drawing off Warehouse to draw off any such Rum into Casks containing not Rumfor Stores.

less

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 the Proportion of 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 of the same, respectively_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 His Majesty's Customs, without Entry and without Payment of Duty, except as the same may eventually become payable, as on a Deficiency of the original Quantity.

XXXI. Provided always, and be it further enacted, That 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 respective Importers or Proprietors, and at such Times, and in such Manner, and under such Regulations and Restrictions, as the Commissioners of Customs shall from time to time require and direct.

6

t

6

.

XXXII. And Whereas it may happen that after the repacking into proper Packages of any Parcel of Goods which have been unpacked and separated or drawn off from the original Package in any of the Cases hereinbefore provided for, there may remain some surplus Quantities of the respective Parcels of such Goods, which may not be sufficient to make or fill up any one of such proper Packages, or it may happen that some • Part of such Goods, when separated from other Parts, may be such Refuse, or in so damaged a State as to be worthless, or that the total Quantity of such Parcel of Goods may be reduced by the Separation of Dirt or Sediment, or by the Dispersion of Dust or otherwise: And Whereas the Duties payable on such Goods may have been levied at a Rate having regard to a just Allowance for the State in which such Goods are imported, and it is not proper that any manufacturing Process should 'be performed in such Warehouse to the Detriment of the Re' venue;' Be it therefore enacted, That after such Goods have been so repacked in proper Packages, it shall be lawful for the Commissioners of the Customs, at the Request of the Importer or Proprietor of such Goods, to cause or permit 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 any Part of such Surplus as may remain, and the same shall be delivered for Home Use accordingly; 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 proper Packages shall be ascertained and marked upon the same, and the Deficiency shall be ascertained by a Comparison of the total

Quantity