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Goods to be

carried to Warehouse under

Authority of

Officers of

Customs.

Goods to be cleared in Three Years, Ships Stores

in One Year;

if not cleared to be sold or destroyed.

Purchaser

allowed Three
Months.
Company's
Goods and

"Piece Goods"

to be sold at Company's Sale.

and

AND that all Goods shall be warehoused and kept in the
Packages in which they shall have been imported,
no Alteration shall be made in the Packages or the packing
of any Goods in the Warehouse, except (1) in the Cases
herein-after provided.

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XIII. AND be it further enacted, That all Goods entered to be warehoused, or to be re-warehoused (2), shall carried (3) to the Warehouse under the Care or with

be

the Authority or Permission of the
Customs, and in such Manner,
and by such Roads or Ways,
of Time, as the proper Officer
authorize, permit, or direct;
not so carried shall be forfeited.

proper Officer of the and by such Persons, and within such Spaces of the Customs shall

AND all such Goods

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XIV. AND be it further enacted, That all Goods which have been so warehoused shall be duly cleared, — either for Exportation or for Home Use, within Three Years,and all Surplus Stores (4) of Ships within One Yearfrom the Day of the First Entry thereof (unless further Time be given by the Commissioners of His Majesty's Treasury); AND if any such Goods be not so cleared, it shall be lawful for the Commissioners of His Majesty's Customs to cause the same to be sold, and the Produce shall be applied to the Payment of Warehouse Rent and other Charges, and the Overplus, if any, shall be paid to the Proprietor; AND such Goods, when sold, shall be held subject to all the Conditions to which they were subject previous to such Sale,-except that a further Time of Three Months from the Date of the Sale shall be allowed to the Purchaser for the clearing of such Goods from the Warehouse; AND if the Goods so sold shall not be duly cleared from the Warehouse within such Three Months, PROVIDED the same shall be forfeited: always, that if the Goods so to be disposed of shall have been imported by the East India Company, or shall be of the Description called "Piece Goods," imported from Places within the Limits of their Charter into the Port of London, the same shall, at the Requisition of the Commissioners of Customs, be duly exposed to Sale by the said

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(1) See $30. to 33.

(2) See Removal, § 20.
(3) See further Entry without warehousing, § 19. and 25.
(4) See Power to warehouse Ship's Stores, Cap. 107. § 33.
out of Warehouse, see this Act, § 17.

As to taking

Company at their next ensuing Sale, and shall be then sold for the highest Price which shall be then publicly offered for the same.

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XV. AND be it further enacted, That if any Goods entered to be warehoused, or entered to be delivered from the Warehouse, shall be lost or destroyed by any unavoidable Accident, either on Shipboard or in the landing or shipping of the same, or in the receiving into or delivering from the Warehouse, it shall be lawful for the Commissioners of His Majesty's Customs to remit or return the Duties payable or paid on the Quantity of such Goods so lost or destroyed.

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OR

XVI. AND be it further enacted, That no Goods which have been so warehoused shall be taken or delivered from the Warehouse, except upon due Entry (1), and under Care of the proper Officers for Exportation (2), upon due Entry and Payment of the full Duties payable thereon for Home Use, if they be such Goods as may be used in the United Kingdom.

In case of

Accident in landing or

shipping Goods, Duty to be

remitted.

Entry for
Exportation or
Home Use.

Stores, may

if

borne on Vic

tualling Bill;

XVII. PROVIDED always, and be it enacted, That Rum for Stores, any Rum (3) of the British Plantations may be delivered and Surplus into the Charge of the Searcher, to be shipped as Stores be shipped for any Ship without Entry or Payment of any Duty, without Entry, and any surplus Stores (4) of any Ship may be delivered into the Charge of the Searcher to be reshipped as Stores for the same Ship, or for the same Master in another Ship, -without Entry or Payment of any Duty, such Rum and such surplus Stores being duly borne upon the Victualling Bill (5) of such 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 or entered for for Payment of Duty, and delivered for the private Use of private Use. such Ŏwners, or any of them, or of the Master or Purser

of such Ship.

(1) See for Removal, § 18. See Samples without Entry, § 30.; and Stores, § 17. See also certain Goods to be cleaned, &c. and returned, § 34. (2) See Bond, § 40. See Deficiency, § 37. and 38. See Regulation, 43. See Lighterman licensed to carry, Cap. 107. § 89.

(3) Rum drawn off for Stores, § 30.

Duties to be

Quantities;

XVIII. AND be it further enacted, That upon the Entry paid on original 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 (1), 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,

if for Exporta- this Act is otherwise provided;

tion or Removal, Duties on Deficiencies to be paid;

How Value ascertained.

Importer to enter Goods for

Home Use or for Exporta

tion, although

not actually warehoused;

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except (2) as by 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 (3), a like
Entry inwards shall also be passed in respect of the Quanti-
ties 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 (4),
except as by this Act is otherwise provided (5),
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 Com-
pany 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 - and shall and may be delivered and taken for Home Use or for Exportation, as the Case may be.

Warehouse,

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(1) See Entry, Cap. 107. § 17.

(2) See Damaged Parts of Tobacco and Coffee, and whole Packages of other Goods abandoned for the Duties, $ 32.

$ 37. and 38.

See Allowance for Waste,

(3) See § 12.

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removed to

other Ports to be re-warehoused;

and on Notice given, Officers Removal, under Seals of Office.

to prepare for

XX. AND whereas it is expedient to make Regulations Goods may be for the Removal (1) 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 re-warehoused 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 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 Possessions in America, or of the United States of America, and purchased for the Use of His Majesty's Navy (2) may be removed by the Purser of any Ship of War in actual Service to the Ports of Rochester, Portsmouth, or Plymouth, to be there re-warehoused, in Name of such Purser, in such Warehouse as shall be approved for that Purpose by the Commissioners of His Majesty's Custorns.

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Tobacco for
Use of Navy

to certain Ports.

may be removed

XXI. AND be it further enacted, That before such Entry for
Goods shall be delivered to be removed, due Entry Removal.
of the same shall be made, and a proper Bill (3) of such
Entry, with Duplicates thereof, be delivered to the Collec-

(1) Under original Conditions, see § 24. and 27.

(2) See Cap. 107. § 94. 95. and 96.

other Port.

Entry at Port of Arrival to re-warehouse.

Forms of
Entries.

tor or Controller (1), 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 Controller, shall be the WarAccount sent to rant 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 Re. moval 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 Controller 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 Controller, shall be the Warrant to the Landing Officer and the Warehouse Officer to admit such Goods to be there re-warehoused, under such Examination (2) as is made of the like Goods when first warehoused upon Importation from Parts be yond 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 Controller 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.

Examination of Officers.

Certificate of Arrival sent to Port of Removal.

Bond to rewarehouse, which may be given at

either Port.

XXII. AND be it further enacted, That the Persons removing such Goods shall, at the Time of entering the same, give Bond (3) with One sufficient Surety, for the due Arrival and re-warehousing (4) 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

(1) As in the Subdivision of Business the Commissioners may see reason to assign this Duty to other Persons, such Persons shall be deemed to be the proper Officers. See Cap. 106. § 8.

(2) See § 12.

(3) How to be discharged, § 23.; or, by fresh Bond, § 28. and 29.
(4) See § 29.

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