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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 deem-
ed 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 Abandonment
lawful for the Commissioners of His Majesty's Customs to accept
of Goods for
Duty.
the Abandonment, for the Duties, of any Quantity of Tobacco
or Coffee, and also of any whole Packages of other Goods, and
to cause or permit the same to be destroyed, and to deduct such
Quantity of Tobacco or Coffee, or the Contents of such whole
Packages, from the total Quantity of the same Importation, in
computing the Amount of the Deficiency of such total Quantity.
XXXIII. And be it further enacted, That 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 of any Goods in the Warehouse,
unless the full Duties shall have been first paid thereon.
XXXIV. And be it further enacted, That if any Stuffs or Fa-
bric of Silk, Linen, Cotton, Wool or Mixture of them, or any
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 His Ma-
jesty's 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
to such Warehouse within the Time which they shall appoint.
XXXV. And be it further enacted, That no Parcels of Goods Goods in Bulk
so warehoused which were imported in Bulk shall be delivered, 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
proper Officers of the Customs.

No Foreign Casks, &c. (Exception) used for repacking unless Duties paid. Goods may be taken out of Warehouse to

be cleaned.

XXXVI. And be it further enacted, That no Goods so ware- Packages to be housed shall be delivered, unless the same or the Packages con- marked before taining the same shall have been marked in such distinguishing Delivery. Manner as the Commissioners of His Majesty's Customs shall deem necessary and practicable, and shall from time to time direct.

· XXXVII. And Whereas some Sorts of Goods are liable in Time to decrease and some to increase, and some to Fluctuation of Quantity, by the Effect of the Atmosphere or other natural Causes, and it may be necessary in some Cases that the Duties should not be charged upon the Deficiency arising from such 'Causes' Be it therefore enacted, That it shall be lawful for the Decrease and said Commissioners of His Majesty's Treasury to make RegulIncrease ascertained and alations for ascertaining the Amount of such Decrease or Increase lowed under of the Quantity of any particular Sorts of Goods, and to direct in what Proportion any Abatement of Duty payable under this Act for Deficiencies shall, upon the Exportation of any such Goods, be made, on account of any 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 whatever of Deficiency of any 6 GEO. IV.

3 M

of

Regulations of
Treasury.

No Duty on Deficiency of from WarcGoods exported houses of special Security.

Allowances for

Waste of Wine,

&c. in Warehouses not of

special Security,

In Cases of

and Waste through Misconduct of Of

fieers, Damages to be made good

to the Proprietor, &c.

of such Goods 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.

XXXVIII. Provided always, and be it further enacted, That 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 respectively set forth; that is to

say,

Wine, upon every Cask; videlicet,

for any Time not exceeding One Year One Gallon.
for any Time exceeding One Year, and

not exceeding Two Years
for any Time exceeding Two Years
Spirits, upon every Hundred Gallons Hydro-
meter Proof; videlicet,

for any Time not exceeding Six
Months

for any Time exceeding Six Months,
and not exceeding Twelve Months
for any Time exceeding Twelve
Months, and not exceeding Eighteen
Months

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for any Time exceeding Eighteen
Months, and not exceeding Two
Years

for any
Time exceeding Two Years
Coffee, Cocoa Nuts, Pepper, for every 100
lbs. and so in proportion for any less
Quantity

Two Gallons.

Three Gallons.

One Gallon.

Two Gallons.

Three Gallons.

Four Gallons.
Five Gallons,

Two Pounds.

XXXIX. And be it further enacted, That in case it shall at Embezzlement any Time happen that any Embezzlement, Waste, Spoil or Destruction shall be made of or in any Goods or Merchandize which shall be warehoused in Warehouses under the Authority of this Act, by or through any wilful Misconduct of any Officer or Officers of Customs or Excise, such Officer or Officers shall be deemed guilty of a Misdemeanor, and shall upon Conviction suffer such Punishment as may be inflicted by Law in Cases of Misdemeanor; and if such Officer shall be so prosecuted to Conviction by the Importer, Consignee or Proprietor of the Goods or Merchandize so embezzled, wasted, spoiled or destroyed, then and in such Case no Duty of Customs or Excise shall be payable for or in respect of such Goods or Merchandize so embezzled, wasted, spoiled or destroyed, and no Forfeiture or Seizure shall take place of any Goods and Merchandize so warehoused in respect of any Deficiency caused by such Embezzlement, Waste, Spoil or Destruction, and the Damage occasioned by such Embezzlement, Waste, Spoil or Destruction of such Goods or Merchandize shall be repaid and made good to such Importer,

Consignee

Consignee or Proprietor by the Commissioners of Customs or
Excise, under such Orders, Regulations and Directions as shall
be for that Purpose made and given by the Commissioners of His
Majesty's Treasury, or any Three of them.

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On Entry outwards, Bond for due shipping and landing to

XL. And Whereas it is expedient to make Regulations for the exporting of such Goods to Parts beyond the Seas as have been imported into the United Kingdom from Parts beyond the Seas, and warehoused without Payment of any Duty on the Importation thereof, or notwithstanding that the same may be prohibited to be used in the United Kingdom;' Be it therefore enacted, That 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 of such Goods, with One sufficient Surety that such Goods shall be duly shipped and exported, and shall be landed at the Place for which they be entered outwards, or otherwise accounted for to the Satisfaction of the Commissioners of His Majesty's Customs. XLI. And be it further enacted, That no Goods shall be ex- Restriction as ported from the Warehouse to the Isle of Man, except such to Isle of Man, Goods as may be imported into the said Island with Licence of

the Commissioners of His Majesty's Customs, and in virtue of

any such Licence first obtained.

be given.

XLII. And be it further enacted, That no Tobacco shall be Limiting exported from the Warehouse to the Islands of Guernsey, Jersey, Quantity of Alderney or Sark, without the Licence of the Commissioners of Tobacco exHis Majesty's Customs, nor in greater Quantities in any one Year ported to Guernsey, &c. to the said Islands respectively than the Quantities hereinafter mentioned; (that is to say,)

To Jersey, Forty thousand Pounds Weight

To Guernsey, Thity five thousand Pounds Weight;

To Alderney, Five thousand Pounds Weight;

To Sark, One thousand Pounds Weight:

And the said Commissioners are hereby authorized and required, Commissioners upon Application made to them in Writing, to grant their Li- to grant

Goods removed from Ware

cences from time to time under their Hands (to be in force Licences. Thirty Days from the respective Dates thereof, and no longer), to any of His Majesty's Subjects, to export any of such several Quantities of Tobacco to any of such Islands respectively. XLIII. And be it further enacted, That all Goods taken from the Warehouse for Removal or for Exportation, shall be removed or shall be carried to be shipped under the Care or with the Authority or Permission of the proper Officer of the Customs, Care of Cusand in such Manner, and by such Persons, and within such Spaces toms Officers, of Time, and by such Roads or Ways as the proper Officer of the Customs shall authorize, permit or direct; and all such Goods not so removed or carried shall be forfeited.

house for Ship

ment under

XLIV. And be it further enacted, That it shall not be lawful Tonnage of for any Person to export any Goods so warehoused, nor to enter Ships for exfor Exportation to Parts beyond the Seas any Goods so wareporting warehoused Goods. housed, in any Ship which shall not be of the Burthen of Seventy Tons or upwards.

XLV. And be it further enacted, That all Goods or Merchan- Goods landed dize which shall be landed in Docks, and lodged in the Custody in Docks liable of

3 M 2

to Claims for Freight as before landing.

Act may be

of the Proprietors of the said Docks, under the Provisions of this Act, not being Goods seized as forfeited to His Majesty, shall, when so landed, continue and be subject or liable to such and the same Claim for Freight in favour of the Master and Owner or Owners of the respective Ships or Vessels, or of any other Person or Persons interested in the Freight of the same, from or out of which such Goods or Merchandize shall be so landed, as such Goods, Wares or Merchandize respectively were subject and liable to whilst the same were on board such Ships or Vessels, and before the landing thereof; and the Directors and Proprietors of any such Docks at or in which any such Goods or Merchandize may be landed and lodged as aforesaid, or their Servants or Agents, or any of them, shall and may, and they are hereby authorized, empowered and required, upon due Notice in that Behalf given to them by such Master or Masters, Owner or Owners, or other Persons as aforesaid, to detain and keep such Goods and Merchandize, not being seized as forfeited to His Majesty, in the Warehouses belonging to the said Docks as aforesaid, until the respective Freights to which the same shall be subject and liable as aforesaid shall be duly paid or satisfied, together with the Rates and Charges to which the same shall have been subject and liable, or until a Deposit shall have been inade by the Owner or Owners, or Consignee or Consignees of such Goods or Merchandize, equal in Amount to the Claim or Demands made by the Master, Owner or Owners of the respective Ships or Vessels or other Persons as aforesaid, for or on account of Freight upon such Goods or Merchandize; which Deposit the said Directors or Proprietors of such Docks, or their Agents respectively, are hereby authorized and directed to receive and hold in Trust, until the Claim or Demand for Freight upon such Goods shall have been satisfied; upon Proof of which, and Demand made by the Person or Persons, their Executors, Administrators or Assigns, by whom the said Deposit shall have been made, and the Rates and Charges due upon the said Goods being first paid, the said Deposit shall be returned to him or them by the said Directors or Proprietors, or their Agents on their Behalf, with whom the said Deposit shall have been made as aforesaid.

XLVI. And be it further enacted, That this Act may be alaltered, &c. this tered, varied or repealed by any Act or Acts to be passed in this present Session of Parliament.

Session.

c.105. § 1.

ante.

CA P. CXIII.

An Act to grant certain Bounties and Allowances of Cus

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toms.

WH

[5th July 1825.] HEREAS an Act was passed in the present Session of Parliament, intituled An Act to repeal the several Laws relating to the Customs, in which it is declared that the Laws of the Customs have become intricate by reason of the great Number of Acts relating thereto which have been passed through a long Series of Years; and that it is therefore highly expedient for the Interests of Commerce and the Ends of Justice, and also for affording Convenience and Facility to all Per

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sons who may be subject to the Operation of those Laws, or 'who may be authorized to act in the Execution thereof, that all the Statutes now in Force relating to the Customs should be repealed, and that the Purposes for which they have from time to time been made should be secured by new Enactments, exhibiting more perspicuously and compendiously the various 'Provisions contained in them: And Whereas the Laws by which any Bounties or Allowances of Customs have been given, will thereby be repealed, and it is expedient to make Provisions for giving such Bounties and Allowances in certain Cases after such Repeal shall have Effect:' Be it therefore enacted by the King's most Excellent Majesty, by and with the Advice and Consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the Authority of the same, That Commencefrom and after the Fifth Day of January One thousand eight ment of Act. hundred and twenty six this Act shall come into and be and continue in full Force and Operation for giving any Bounties or Al

6

6

lowances of Customs.

II. And be it further enacted, That upon the Exportation On Exportfrom the United Kingdom of the several Sorts of Goods enumer- ation of Goods ated or described in the Schedule hereinafter contained, intituled enumerated in "A Schedule of Bounties of Customs outwards," there shall be Schedule, the given the several Bounties set forth in Figures next after the several Sorts of Goods respectively therein expressed, and under the Conditions and Regulations hereinafter directed.

A Schedule of Bounties of Customs outwards.

Bounties there

in stated shall be paid.

0 3 10

Cordage or Spurn Yarn, being Staple Cordage or Staple Spun £ s. d. Yarn not twice laid, wrought up and manufactured in the United Kingdom from Foreign Rough Hemp, not being the Produce of the British Colonies or Plantations in America, nor of the East Indies, nor of China, nor imported by the East India Company; for every Hundred Weight Linen (subject to the Reductions hereinafter stated) made in the United Kingdom, or in the Isle of Man, wholly of Hemp or Flax, and of the Breadth of Twenty five Inches or more, exported to Asia, Africa or America, or to Portugal, Spain, America, Gibraltar or Malta; videlicet,

Plain; videlicet,

under the Value of Five Pence per Yard; for every Yard, Eight tenth Parts of

of the Value of Five Pence, and under Sixpence per Yard; for every Yard, Eight tenth Parts of

of the Value of Sixpence, and not exceeding One Shilling and Sixpence per Yard; for every Yard, Eight tenth

Parts of

upwards of One Yard in Breadth, and exceeding the Value of One Shilling and Sixpence per Running Yard, and not exceeding the Value of One Shilling and Sixpence per Square Yard; for every Square Yard, Eight tenth Parts

of

checked and striped, of the Value of Sevenpence, and not exceeding One Shilling and Sixpence per Yard; for every Yard, Eight tenth Parts of

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