to require any bond to be given or entered into with the officer of 43 Geo. 3. customs, for the exportation from any such warehouse of any wine c. 132. or spirits.

nuts, 14.

Rule 14. In respect of coffee and cocoa nuts warehoused under waste in cofthis act, an allowance shall be made by the proper officers of customs fee and cocoa and excise to the respective importers of any such coffee or cocoa nuts, at the rate of 2 lb. for every 100 lb. of any such coffee or cocoa nuts, as a full compensation for all loss, waste, or damage whatsoever, whether occasioned by garbling or otherwise. (a)

Rule 15. If any goods warehoused, or otherwise secured under Goods embezthis act, shall be embezzled, or fraudulently or clandestinely hid or zled or conconcealed in, or fraudulently or clandestinely removed from, any cealed, 15. warehouse or place wherein the same shall have been so lodged or secured, all such goods shall be forfeited, and may be seized by any officer of customs or of excise, (b) in cases where that revenue is concerned; and the person so embezzling, hiding, concealing, or removing the same, or aiding therein, or to whose hands the same shall knowingly come, shall be subject to the like pains and penalties as if such goods had been fraudulently unshipped or landed without payment of duty.

Rule 16. In case any goods warehoused, or otherwise secured in Goods depursuance of this act, shall be destroyed by fire, it shall not be lawful stroyed by for the importer of any such goods, or for any other person whatever, are, § 16. to claim or demand, or to maintain, any action or suit on any account whatever against His Majesty, or the commissioners of customs or excise, or any officer of customs or excise, or other person employed by the said commissioners, respectively, for any compensation by reason of such goods having been destroyed by fire as aforesaid; and no duty of customs or excise whatever shall be demanded or paid for

so destroyed. (c)

any goods

Rule 17. In all cases wherein any goods are by this act permitted Warehouse to be lodged in warehouses, or otherwise secured, the expense of rent, § 17. warehouse rent and all other charges shall be paid by the importer of any such goods; and in case it shall be deemed expedient that any warehouse or warehouses should be provided or erected at the charge of the crown, for the purpose of securing therein any of the goods enumerated or described in either of the said Tables C. D. and E. the importer of any such goods shall pay to the persons who may be appointed by the commissioners of customs in England or Scotland to receive the same, warehouse rent for such goods, to be estimated according to the usual rate of such rent for the like articles paid at the port of importation; and such estimate shall be made, and the rate of payment fixed accordingly, by the said commissioners, with the consent and approbation of the lords commissioners of the treasury.

now the practice of the port of London to re-weigh or re-examine such goods only as are delivered for exportation, and to deliver those for home consumption by the landing account.

(a) Doubts having been started as to the interpretation of this section, it was decided by minute of the board of treasury, dated 1st January, 1813, that the true construction of it warrants and requires an allowance of 2 lb. for every 100 lb. of coffee and cocoa nuts warehoused, on the same being taken out of warehouse; and by order of the board of customs dated 16th January, 1814, such allowance is to be made accordingly.

(b) As to officers of army, navy, &c. see TITLE 5, Rules 76, 83, 99, and 100. (c) See also Rule 50 of this title.

TITI

43 Ge

c. 13: Entr

Boné

43 Geo. 3.

Tonnage of export vessel.

WAREHOUSING

[Rules 18-2 Rule 18. No goods whatever, which shall have been lodged c. 182. 18. warehouses or otherwise secured according to this act, shall afterwar be exported from any such warehouse or place, or entered for tation, in any ship which shall not be of the burthen of 70 tons upwards: provided, that nothing herein contained shall extend to re export peal or alter any provision in any act of parliament in force at the time of passing this act, relating to the tonnage of any vessel in which any goods may be exported from Great Britain.

Packages,
$19.

Size of casks for wine and

spirits.

Re-packing

coa ruts,

Rule 19. No goods shall be delivered out of, or taken from, any warehouse or place in which the same shall have been lodged by virtue of this act, other than in the packages in which the same shall have been originally respectively imported from foreign parts, or in one entire quantity equal thereto, and contained in a similar package; not shall any spirits or aqua vitæ be so taken out for exportation in any less quantity than one entire cask, containing at least 100 gallons; nor any wine in less than one entire cask, containing 45 gallons.

Rule 20. It shall be lawful, under the inspection of the respective coffee or co- officers of customs and excise, to re-pack for exportation only coffee,(a) or cocoa nuts, in any other sort of package than that in which the same was originally imported, provided that the quantity contained in such re-package be not less than 4 cwt.

§ 20.

Delivery of

§ 21.

Rule 21. No goods, the duties of which shall have been secured goods in bulk, by bond, and which shall have been imported in bulk, shall be delivered, except in the whole quantity for which such bond shall have been given, or a quantity not less than one ton weight, unless by special leave of the commissioners of customs in England or Scotland, such leave to be had previous to such delivery; and before any goods shall be delivered out of, or taken from, such warehouse, each packshall be marked in such distinguishing manner as the said commissioners respectively shall from time to time direct.

Goods to be marked.

Goods export

ed to be re

examined, § 23.

Deficiency.

Searcher's

certificate of export goods, $24.

age

Rule 22. When any goods are intended to be taken out of any warehouse or place in which the same shall have been lodged or secured according to this act, for exportation, the proper officer of customs shall re-examine such goods; and in case it shall appear on such re-examination that the quantity or contents of any such goods is or are less than the quantity or contents taken by the proper officer of customs, at the first examination of such goods, then the importer of such goods, or the person intending to take out the same, shall, before the same are so delivered out of the warehouse for the purpose aforesaid, make a due entry of such deficient quantity, and pay to the proper officer of customs the full duties of customs thereon, except as by this act is otherwise provided. (6)

Rule 23.

On the shipping for exportation to foreign parts of any goods which shall have been warehoused, or otherwise lodged according to this act, the searcher, or other proper officer of customs, shall, after due examination thereof, give without fee or reward to the exporter of such goods, or his agent, a full and correct certificate, specifying the quantity, quality, and species of the goods so shipped,

(a) See Rule 65 of this title.

(b) By order of the board of customs, dated 11th June, 1816, it is stated, that it is the practice in London, when ullages of run have been occasioned by the filling up of casks for exportation, to require the duties to be paid thereon, and not to permit the ullages to be put together for the purpose of exportation.

6

which certificate shall afterwards be delivered to such officer or other 43 Geo. 3. person as the said commissioners of customs in England or Scotland c. 139. shall think proper to direct, in order that the same may be entered in a book or books to be provided for the purpose of keeping such accounts, as the said commissioners may think necessary and proper, with the importer of such goods; which certificate, as far as the same will apply, shall go in discharge of the accounts of such goods, or in discharge, as far as the same will apply, of the bond given by any such importer, for the payment of the duties of customs on such goods.

25.

Rule 24. In case any goods on which the full duties shall have Drawback, been paid, and which shall afterwards be delivered from any warehouse, or other place where the same shall have been lodged, according to this act, shall be duly exported from Great Britain, the exporter thereof shall be allowed the like drawbacks of the duties of customs as would have been allowed on the exportation of any such goods, in case this act had not been made; and also the like drawbacks of the duties of excise, with respect to any wine on which the full duties of excise shall have been paid: provided the same respectively are exported within the space of one year from the time of the payment of such full duties thereon. (a)

§ 26.

Rule 25. Nothing in this act shall extend to prevent rum of the Rum shipped produce of the British plantations, having been warehoused under this as stores, act, from being delivered from such warehouse for the purpose of being shipped as stores without payment of any duty of customs, subject nevertheless, as far as the same are applicable, to all the regulations required by any act of parliament in force on the passing of this act. Rule 26. In case any goods which shall have been warehoused or Goods export otherwise secured, according to this act, shall, after having been en- ed and retered for exportation, be fraudulently unshipped or re-landed, except by necessity or distress, to be proved to the satisfaction of the commissioners of customs in England or Scotland, the same shall be forfeited, and shall and may be seized by any officer of customs. (b)

landed, § 27.

exportation,

Rule 27. Where by this present act, or any other act of parliament vessels out of in force at the time of passing this act, any goods which shall have which goods been shipped in order to be exported to foreign parts, are or shall be entered for liable to forfeiture for being unshipped or re-landed, then the vessel, are re-landed, out of which any such goods shall be so unshipped or re-landed, shall § 28. be subject to forfeiture, and may be seized by any officer of customs or of excise, (6) in cases where that revenue is concerned: provided, that in any case in which it shall be proved to the satisfaction of the commissioners of customs in England or Scotland, or of the excise, as the case may be, that such goods so unshipped or re-landed, either did not form any part of the cargo of the said vessel, or were of small value, and that from the nature and quantity of such goods, and the circumstances attending the unshipping or re-landing thereof, the same was done without the privity or knowledge of the master of such vessel, it shall be lawful for the said commissioners to remit such forfeiture, and declare the seizure of such vessel to be null and void; and in such case no person shall be entitled to bring or maintain any suit or action on account of any such seizure as aforesaid.

(a) See Rule 28 of this title.

(b) As to officers of army, navy, &c. see TITLE 5, Rules 76,83, 99, and 100.

43 Geo. 8.

Rule 28. The importer of any goods, which shall have been lodged e. 132.6 29. in any warehouse, to be provided according to this act, or otherwise warehousing. secured, shall within 15 calendar months, (a) to be computed from

Period of

(a) By 49 Geo. 3. c. 106. § 1. it shall be lawful for the lords commissioners of the treasury, by warrant under their hands, to permit any goods enumerated in the tables mentioned in the above act, or which may have been or shall be added to such tables by virtue thereof, to remain warehoused or otherwise secured, without payment of the duty of customs or excise, for such further time beyond the said period of 15 months as the said lords commissioners may in their judgment think reasonable and proper; and no bond entered into for the payment of any such duties shall be proceeded upon during the extended period for which any such goods shall or may be so allowed to remain warehoused or otherwise secured under the authority of this act.

By warrant of the board of treasury, dated the 6th January, 1815, all goods which have been warehoused, or which may, under the conditions of the warehousing acts, be warehoused (except goods imported from any place within the limits of the charter granted to the East India Company, and also except tobacco) are allowed to remain in the warehouses two years from the day of the first entry thereof, instead of the time now allowed.

By warrant of the board of treasury, dated the 8th August, 1815, when any goods (except such as from their nature may not be subject to deficiencies) shall have been in the warehouses two years, such goods shall be re-weighed or re-measured (as the case may be) under the inspection of the revenue officers, at the sole expense of the owners, and the deficiencies thereon, if any, ascertained.

The owners, who shall then pay the duties on such deficiencies, and also the warehousing charges, the charges of re-weighing or re-measuring, or any other charges to which such goods may be liable, and renew the bonds upon the articles, where bonds are given, shall be allowed to continue such goods in the warehouses, for a further period of 12 months, at the expiration of which last-mentioned time, such goods shall be again re-weighed and re-measured, and on the payment being made as before, and the bonds renewed, the owners shall be allowed a further period of 12 months.

This indulgence shall be continued for three years successively, from the expiration of the two first years (if required by the owners), making altogether five years, but not longer without the special orders of this board; it being distinctly understood, that if the owners omit, in any case, to pay the duties on the defi ciencies, and the charges and expenses, and to renew the bonds, within three months after the expiration of either of the periods mentioned, such goods will be sold in the manner now directed by law.

Goods not liable to deficiencies shall, on the payment of the warehousing charges, and any other expenses to which the same may be liable at the time specified, be allowed the same indulgence.

These directions to be considered applicable to all goods now in the warehouses.

By letter from the board of treasury, dated 1st December, 1815, it is stated that the immediate object of their lordships' minute of the 8th August last, was to prevent the duties on the deficiencies of goods being in any case evaded, by requiring the payment thereof, from time to time, as they accrued, and that if the parties proceed to pay the duties on the full quantity landed, before their officers have taken such an account of such deficiencies, my lords are of opinion, that the above object will be attained, and the spirit of their order complied with.

By letter from the board of treasury, dated the 6th December, 1815, it is stated, that it was their lordships' intention that coffee, and also bark, should be included in their minute of the 8th August last, and subsequent directions.

By letter from the board of treasury, dated the 23d December, 1815, it is stated that in reference to their lordships' minute of the 8th August last, it appears to my lords, in applying the same to the old importations, a reasonable time should be allowed to the merchants to pay the duties on the deficiencies after the same have been ascertained by your officers, and also to pay the charges and expenses and to renew the bonds; and that two months may be allowed for those purposes. On new importations, my lords conceive the officers will hereafter proceed to ascerBy warrant of the board of treasury, dated the 9th October, 1815, this minute is extended to tmportations from the East Indies as well as from other places.

c. 132.

the day on which such importer of such goods shall have made his first 43 Geo. 3. entry thereof, clear and take from such warehouses or places respectively, either for exportation, according to this act, or to be consumed in Great Britain, all such goods; and in case such importer shall fail so to do, it shall be lawful for the said commissioners of customs in England or Scotland, to cause all such goods to be publicly sold or exposed to sale; and after such sale the produce thereof is first to be applied to or towards the payment of the freight, primage, and charges of warehouse room, and other charges that shall arise thereon; next the duties of customs and excise; and the overplus, if any, to be paid to the proprietor or other person authorized to receive the same: provided that no such goods shall be so sold, unless a price can be obtained for the same equal at least to the full amount of all duties of customs and excise charged and chargeable thereon, together with the expenses thereon; but if such price cannot be obtained, then all such goods shall be effectually destroyed by and in the presence of the proper officer of customs, and also of the officers of excise, in cases where that revenue is concerned, who are hereby respectively authorized and required to destroy the same accordingly; and the proprietor or owner of any such goods shall have no claim, either in law or equity, to the value of such goods, or any part thereof so destroyed.

Rule 29. Nothing in this act shall extend to repeal or alter the Package, scaduties of package, scavage, baillage, or portage, or any other duties vage, &c. payable to the mayor and commonalty and citizens of the city of 30. London, or to the lord mayor of the said city for the time being, or to any other city or town corporate within Great Britain, or to repeal or in any ways alter the prizage of wine, the duty called butlerage, or any other special privilege or exemption to which any persons, bodies politic or corporate, are now entitled by law; but the same shall be continued as heretofore.

Rule 30. The provisions and powers of the West India and London § 31. dock acts, not altered by this act.

Rule 31. Before any goods subject to a duty of excise on the im- Entry with portation thereof shall be unshipped or landed for the purpose of excise before being warehoused, before payment of the duties, the importer or proprietor shall make entry thereof in writing with the proper collector

tain the deficiencies immediately after the respective periods expire, and, in consequence, there will be sufficient time for the merchants to comply with the conditions required.

By a warrant of the board of treasury, dated 19th June, 1818, all coffee warehoused before 1814, is to remain so warehoused for a further period of six months from this date, on the same terms and conditions as heretofore.

By letter from the board of treasury, dated the 30th January, 1816, it is stated that it appears that their lordships' order may be effectually carried into execution by giving notice in the re-weighing account transmitted to the owner of the goods (agreeably to the under-mentioned form), that if the duties be not paid on the deficient quantity within two months from the date of the re-weighing account, they will be sold pursuant to the 29th section of the above act.

RE-WEIGHING ACCOUNT.

The following goods have been re-weighed pursuant to treasury minute of the 8th August, 1815, and may remain warehoused on payment of the duties on the deficient quantity in two months from this date, but in failure thereof the goods will be sold pursuant to the 29th section of 43 Geo. 3. c. 132.

landing, § 32.

Custom house

Ship 181

Master

Whence.