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WAREHOUSING SYSTEM, continued. required, to any other such Port, to be there re-warehoused ;-upon twelve hours' notice in writing being given to the Warehouse Officer, stating the particulars of the Goods Notice in writing to be removed, the import Ship, and when and by to be given, whom warehoused or re-warehoused, and to what Port the same are to be removed; and upon due entry of the same with the Collector and Comptroller of the Customs, and on bond being given

and bond entered to them *, with one sufficient surety, for the due arrival and re-warehousing of such Goods 1.-$ 22.

The re-weighing of Goods by the Officers previously to their removal coastwise, under Bond, is dispensed with. And on Re weighing preparties applying to the proper Officer in London, or to vious to removal the Collector and Comptroller at the out-ports, to re

coastwise. move Goods coastwise under Bond, without the same being first reweighed, the Officers are to take care to satisfy themselves that the packages are in the state in which they were imported, and that the same be thereupon permitted to be removed without being re-weighed, the usual notice being transmit to the proper Officers at the Port of destination, who are to take care that the Goods be re-weighed on landingI.-Min. Com. Cus. 10 July, 1830.

Such Goods when so re-warehoused may be entered and shipped for Exportation, or entered for Home use, as when first warehoused, and the time they shall be allowed to

housed. remain warehoused at such Port shall be reckoned from the day when they were first entered to be warehoused. $ 24.

If any Goods in any Warehouse shall be the property of the Occupier of such Warehouse, and shall be bona fide sold by him, such sale shall be valid, although the Goods remain in such Ware

Sale of Goods in house, provided upon such sale there shall have been a

warehouse. written agreement or contract of sale, made, executed, and delivered by a broker or person legally authorized on behalf of the parties respectively, and the amount stipulated for actually paid, or secured to be paid, by the Purchaser, and provided a transfer of such Goods according to the sale, shall have been made with the Officer of the Customs having charge of the Warehousell.—$ 9.

All Goods warehoused must be stowed in such a manner, as that easy access may be had to every package; and if the Occupier of the Warehouse shall omit so to stow the


Stowage in Warehe shall forfeit, for every such omission, the sum of 5l.; and if any Goods shall be taken out of such Warehouse without due

* Bond may either be given to the Collector and Comptroller of the Port of removal or of the Port of destination, as may best suit the convenience of the parties interested ;-if given at the latter, a certificate thereof must be produced before entry of the Goods at the Port of removal.

+ The privilege given in section 19, page 226, extends also to Goods removed to another Port to be there warehoused. | Except in cases provided for by Treas. Order of the 18th March, 1826.-See i See section 28, in page 226, as to the sale of Goods in Warehouse by the Importer.


page 236.

WAREHOUSING SYSTEM, continued. entry with the Customs, the Occupier of the Warehouse shall be liable to the payment of the duties due thereon.—8 10. The Commissioners of the Customs may remit or return the duties

payable or paid on any Goods entered to be warehoused, Remission of du

or for delivery from the Warehouse, which by any unties in case of ac.

avoidable accident shall be lost or destroyed, either on cidental loss.

shipboard, in the landing, or shipping, or receiving into, or delivering from the Warehouse. $ 15. On taking Goods out of the Warehouse for home use, the duties must

be paid according to the landing weights*; and if for Duties to be paid exportationt or removal to any other Warehouse, the for home use, if full duties on any deficiency which may arise according for exportation or to the account first taken as aforesaid, shall be paid removal, on the

before the delivery thereof, except as by this Act is deficiencies.

otherwise providedi. 18. If any Goods, duly entered to be warehoused, and before they shall

have been actually warehoused, shall be further entered Goods entered to

for Home use or Exportation, the Goods so entered be, but not actually, warehoused. shall be considered as virtually warehoused, and may

be delivered for Home use or for Exportation, as the case may be, in like manner as is such goods had been actually lodged in the Warehouse.—$ 19 & 25. If the Importer of any Goods which shall be warehoused shall have

given security by bond for the due payment of the Goods sold in Warehouse by the

import duties, or the due Exportation of the Goods, and Importer thereof. shall sell or dispose thereof, the new Owner may give

fresh security, and release the original Bonder.- 28. The Commissioners of Customs may accept the abandonment for the

duties of any quantity of Tobacco, Coffee, Pepper, Ahandonment of

or Cocoag, and also of any whole package of any other Goods for the duty.

Goods, and permit the same to be destroyed, and to de

duct such quantity of Tobacco, Coffee, Cocoa, or Pepper, or the contents of such whole package, from the total quantity of the same importation, in computing the amount of the deficiency of such total quantity.- 32.

Goods in the Warehouse may be sorted, separated, packed, or re

* Whenever


Tobacco shall be taken out of the Warehouse for home use, the same shall be re-weighed, and the duty 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. 7 Geo. IV. c. 48. § 36.

+ If the Goods are lodged in a Warehouse declared to be of special security, no duty is chargeable for any deficiency of any such Goods on the exportation thereof. -Should the Goods not be lodged in a Warehouse of special security, an allow. ance for natural waste, if of a certain description, will be made in calculating the deficiencies on exportation. For the quantities allowed, see section 38, ia

# See section 37 and 38, in page 227.

& Pepper and Cocoa must be abandoned within one month after being warehoused. 7 Ġeo. IV. c 48, $ 37; 2 and 3 Wm. IV c. 84, $ 41.

page 227.

rate Goods

to be taken out

WAREHOUSING SYSTEM, continued. packed, and such lawful alterations made therein as may be necessary, either for the preservation, sale, ship- To sort and sepa

in ment, or legal disposal of the same; but no foreign

Warehouse. 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.—$ 30 & 33.

Stuffs or Fabrics of Silk, Linen, Cotton, Wool, or any mixture thereof, with any other material which may not be taken for home consumption, and which shall have been ware. Permitting Goods housed for exportation, may be taken out of the Ware

of Warehouse to house to be cleaned, refreshed, dyed, stained, or be cleaned, calendered, under security by bond for the return of the Goods to the Warehouse within a given time. $ 34.

As some sort of Goods are liable to decrease and some to increase from natural causes, the Lords of the Treasury may direct in what proportion any abatement of duty payable Decrease or Inunder this Act for deficiencies shall, upon their expor. ral causes. tation, be made, on account of any such decrease; but if lodged in Warehouses of special security, no duty shall be charged for any deficiency on the exportation of any such Goods, (unless upon suspicion of fraud,) nor shall any such Goods, (except Wines or Spirits,) be measured, counted, weighed, or gauged for exportation, except in such cases of suspicion.- $ 37.

Wines, Spirits, Coffee, Cocoa Nuts, or Pepper lodged in Warehouses not of special security, the following allowances for natural waste shall be made on the exportation thereof, Allowance for naviz. Wine, for every Cask which shall remain in the

certain articles. Warehouse for any time not exceeding one year, one gallon,--exceeding one year, and not exceeding two years, two gallons, -exceeding two years, three gallons. Spirits,* for every 100 gallons, hydrometer proof, for any time not exceeding six months, one gallon, exceeding six and not exceeding twelve months, two gallons,—exceeding twelve, and not exceeding eighteen months, three gallons,—exceeding eighteen months, and not exceeding two years, four gallons-exceed. ing two years, five gallons. Coffee, Cocoa Nuts, and Pepper, for every 100lbs., and so in proportion for any less quantity, two pounds. § 38.

In cases of embezzlement, waste, spoil, or destruction of goods warehoused, by the wilful misconduct of any Officer of Customs or Excise, no duty shall be payable in

Embezzlement or

respect of such Goods so embezzled, &c., and the damage Officers.

waste by revenue thereby occasioned shall be repaid to the Importer, Consignee, or Proprietor, by the Commissioners of Customs or Excise.—$ 39.

Goods may not be exported from the Warehouse to parts beyond the


* An allowance to be made of one gallon for any fractional part of a gallon amounting to or exceeding 17ths, but in case the fractional part is under ths, no allowance is to be made.--Mip. Com. Cus. 7 Sept. 1830.

WAREHOUSING System, continued.

Sea, in any Ship of less burthen than seventy tons*, Export Ship, &c. nor before bond shall have been given in double the

value of the Goods, with one sufficient surety that such Goods shall be duly shipped and exported, and landed at the place for which they shall be entered outwards, or otherwise satisfactorily accounted for.—8 40 & 44. It shall be lawful for the Importer or Proprietor of any Copper Ore

warehoused, to give notice to the proper Officers of Copper ore taken Customs of his intention to take such Ore out of Wareout of the Warehouse to be smelt.

house to be smelted, stating in such notice the quantity ed.

of Copper computed to be contained in such Ore, and

delivering to such Officers sufficient samples for ascertaining, by proper assays, (at the expense of the Proprietor,) such quantity of Copper, and giving bond to return such quantity of Copper into the Warehouse; and the Officers being satisfied of the fairness of the sample, of the assays made, and of the security given, may deliver the Ore to be smelted. If the Ore should be imported into a Port where Copper cannot be warehoused,t it may be entered as to be warehoused at the Port at which the Copper after smelting is to be warehoused, and the Copper so produced by smelting, shall be deemed to be Copper imported, and shall be warehoused as such.

All goods may be entered to be warehoused, although prohibited, except Goods which

the following :-Goods prohibited on account of the not be entered to be package in which they are contained, or the tonnage warehoused. of the Ship in which they are laden.-Tea and Goods from China, in other than British Ships, or by other persons than the East India Company.-- (unpowder, Arms, Ammunition, or Utensils of War.-Dried or Salted Fish, not being Stockfish.-Beers, Pork,g or Bacon, except for Exportation only.—Infected Hides, Skins, Horns, Hoofs, or any other part of any Cattle or Beast.—CounterfeitCoin or Tokens.—Books first Composed, or Written, or Printed and Published in the United King. dom, and Reprinted in any other Country or Place.-Copies of Casts of Sculptures or Models first made in the United Kingdom.-Copies of prints first Engraved, Etched, Drawn or Designed in the United Kingdom. Cards, not having the Name and Place of Residence of the Foreign WAREHOUSING SYSTEM, continued. Maker of such Cards Printed or Marked in distinct and legible characters on one Card of every Pack, and on every Wrapper thereof, or if one or more of such Cards, or any Wrapper, Jew, Label, or other paper or thing, inclosing, annexed to, or deposited with any one or more of such Cards, shall be Printed or Marked in any way with the Name of any Maker of Cards duly licensed within the United Kingdom.-Clocks, or Watches, impressed with any Mark or Stamp appearing to be, or to represent, any legal British Assay Mark, or Stamp, or purporting to be of the Manufacture of the United Kingdom, or not having the Name and Place of Abode of some Foreign maker abroad, visible on the frame and face, or not being in a complete state, with all the parts properly fixed in the case. *

* Queries having arisen as to the tonnage of the export Ship, for certain articles sent to Guernsey, it may be as well to remark in this place, that Wine cannot be imported into Guernsey, Jersey, Alderney, or Sark, in Ships of less burthen than 60 tons ; Spirits and Tobacco from foreign parts in Vessels of less than 100 tons, or from the United Kingdom in Vessels of less burthen thap 70 tons; Tea, which by the Act 29 Geo. III. c. 59, is restricted to 80 tons, may, under the Act 7 Geo. IV. c. 48. § 52, be imported from the warehouses in Great Britain, in Vessels of 70 tons burthen and upwards.-Ed. A recent Order of the Treasury (dated 12 Jan. 1332) permits all bonded goods to be exported from the United Kingdoiu to Guernsey

and Jersey, in regular traders of not less burden than 40 tons. + See List of Ports, with the several articles allowed to be warehoused thereat, in page 230

17 & 8 Geo. IV. c. 56.

$ That is to say, Beef or Pork, other than Beef or Pork salted, not being what is commonly termed, Corned Beef or Pork;" and Beef and Pork imported from the Isle of Man, being the produce thereof.

And if by reason of the sort of any goods, or of the place from whence, or the country or navigation of the Ship in which

Certain Goods to be any Goods have been imported, they be such, or warehoused for Exporbe so imported, as that they may not be used in the

tation only. United Kingdom, they shall not be entered, except to be Warehoused for Exportation only*.

No Goods shall be exported from the Warehouse to the Isle of Man, except such as may be imported into the said Island with License of the Commissioners of from the Warehouse

Exportation of Goods Customs, and in virtue of such License first ob- to the Isle of Man. tainedt.-$ 41. The duties on deficiencies on goods warehoused in

Deficiencies on bulk, are in future to be charged at the same rate as goods warehoused was due at the time of the last entry for delivery from the warehouse, and recovered under the bond in cases where bond is taken, or by information against the importer or proprietor of the goods. Min. Com. Cus. 19 May 1830.

For particulars relating to reweighing Tobacco for removal to an out-port for home consumption. See page 169,

in bulk.

Removal of Tobacco. under the head of Tobacco.

* 6 Geo. IV., c. 107;27 Geo. IV., c. 48;-9 Geo. IV., c. 18.

For a List of such Goods, See Isle of Man, in Index.

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