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3 & 4 W. 4,

c. 53.

3 & 4 W. 4,
c. 52.
Dues of the

city of Lon-
don, § 110.

to be carried coastwise, contrary to any such prohibition or restriction, the same shall be forfeited.

For the purpose of enabling the mayor and commonalty and citizens of the city of London, and their successors, to ascertain and collect the amount of the dues payable to them upon the several articles hereinafter mentioned, imported coastwise into the port of London, it is enacted, that if all or any of the goods of the description hereinafter mentioned, viz. firkins of butter, tons of cheese, fish, eggs, salt, fruit, roots eatable, and onions, brought coastwise into the port of the said city, and which are liable to the said dues, shall be landed or unshipped at or in the said port before a proper certificate of the payment of the said duties shall have been obtained, such goods shall be forfeited, and may be seized by any officer of customs empowered to seize any goods landed without due entry thereof; and such forfeiture may be sued for, prosecuted, and recovered by action of debt, bill, plaint, or information in any of His Majesty's courts of Record at Westminster, in the name of the chamberlain of the said city, on behalf of the said mayor and commonalty and citizens.

COALS.

By a return presented to the House of Commons, it appears that the quantity of Coals, Culm, and Cinders, imported into London amounted in the year 1830 to 2,079,275 tons; in 1831 to 2,045,292 tons; in 1832 to 2,139,078 tons.-Ed.

PART IV.

UNITED KINGDOM OF GREAT BRITAIN AND IRELAND.

WAREHOUSING.

It shall be lawful for the commissioners of His Majesty's treasury, 3 & 4 W. 4, by their warrant from time to time to appoint the ports in the United c. 57. Kingdom which shall be warehousing ports for the purposes of this Ports. act; and it shall be lawful for the commissioners of customs, subject Warehouses. to the authority and directions of the commissioners of His Majesty's treasury, by their order from time to time to appoint in what warehouses or places of special security, or of ordinary security, as the case may require, in such ports, and in what different parts or divisions of such warehouses or places, and in what manner any goods, and what sorts of goods, may and may only be warehoused and kept and secured sorts of without payment of any duty upon the first entry thereof, or for ex- goods. portation only, in cases wherein the same may be prohibited to be imported for home use; and also in such order to direct in what Warehouse cases (if any) security by bond, in manner herein-after provided, shall bond. be required in respect of any warehouse so appointed by them.

of special

connected

walls, &c.

Whenever any warehouse shall have been approved of by the said Warehouse commissioners, as being a warehouse of Special Security, it shall be security, § 3. stated in their order of appointment that such warehouse is appointed as a warehouse of special security: provided that all warehouses con- Warehouses nected with wharfs for the landing of the goods to be lodged therein, with wharfs and enclosed together with such wharfs within walls, such as are or and within shall be required by any act for the constructing of such warehouses and wharfs, and being appointed to be legal quays, shall without any order of the commissioners of customs be warehouses for the purposes of this act, for all goods landed at such wharfs or quays at any port appointed by the commissioners of His Majesty's treasury to be a warehousing port as aforesaid, and all such warehouses shall be warehouses of Special Security.

act, § 4.

All appointments of warehouses for the warehousing of goods made Bonds given under the authority of any other act in force at the time of the com- previous to mencement of this act shall continue in force as if the same had been made under the authority of this act, and all bonds given in respect of any goods warehoused or entered to be warehoused under any act in force at the time of the commencement of this act shall continue in force for the purposes of this act.

warehouse,

The commissioners of customs shall, out of the moneys arising from Tobacco the duties of customs, provide from time to time the warehouses for $5. the warehousing of tobacco at the ports into which tobacco may be legally imported: provided, that for every hogshead, chest, or case of tobacco so warehoused, the importer or proprietor thereof shall pay, as and for warehouse rent, such sum or sums, not exceeding any sum Rent. payable under any act in force at the time of the commencement of

3 & 4 W. 4,

c. 57.

Power to

revoke or alter appointment, § 6.

Publication

§ 7.

this act, and at such periods and in such manner as the commissioners of His Majesty's treasury shall from time to time by their warrant appoint and direct; and all such sums shall be paid, received, and appropriated as duties of customs.

It shall be lawful for the said commissioners of His Majesty's treasury by their warrant, and for the said commissioners of customs by their order, from time to time to revoke any former warrant or any former order, or to make any alteration in or addition to any former warrant or any former order made by them as aforesaid respectively.

Every order made by the said commissioners of customs in respect in Gazette, of warehouses of special security, as well those of original appointment as those of revocation, alteration, or addition, shall be published in the London Gazette for such as shall be appointed in Great Britain, and in the Dublin Gazette for such as shall be appointed in Ireland.

How ware

may give general bond, § 8.

Before any goods shall be entered to be warehoused in any warehouse keeper house in respect of which security by bond shall be required as aforesaid, the proprietor or occupier of such warehouse, if he be willing, shall give general security by bond, with two sufficient sureties, for the payment of the full duties of importation on all such goods as shall at any time be warehoused therein, or for the due exportation thereof; and if such proprietor or occupier be not willing to give such Importers' general security, the different importers of the separate quantities of goods shall, upon each importation, give such security in respect of the particular goods imported by them respectively, before such goods shall be entered to be warehoused.

particular

bond.

How sale of

warehouse

Transfer of

entered in a

If any goods lodged in any warehouse be the property of the goods in occupier of such warehouse, and be bonâ fide sold by him, and upon by proprietor such sale there shall have been a written agreement, signed by the to be valid, parties, or a written contract of sale made, executed, and delivered by a broker or other person legally authorised for or on behalf of the parties respectively, and the amount of the price stipulated in the said agreement or contract shall have been actually paid or secured to be paid by the purchaser, every such sale shall be valid, although such such goods shall remain in such warehouse; provided that a transfer goods to be of such goods, according to such sale, shall have been entered in a book to be kept for that purpose by the officer of customs having the charge of such warehouse, who is hereby required to keep such book, and to enter such transfers, with the dates thereof, upon application of the owners of the goods, and to produce such book upon demand made. All goods warehoused shall be stowed in such manner as that easy access may be had to every package and parcel of the same; and if the occupier of the warehouse shall omit so to stow the same, he shall for every such omission forfeit the sum of 51.; and if any goods be taken out of any warehouse without due entry of the same with the proper officers of customs, the occupier of the warehouse shall be liable to the payment of the duties due thereon.

book.

Stowage in warehouse, $10.

Entry.

Goods frau

cealed or

If any goods warehoused be fraudulently concealed in or removed dulently con- from the warehouse, the same shall be forfeited; and if any importer or proprietor of any goods warehoused, or any person in his employ, shall by any contrivance fraudulently open the warehouse or gain access to the goods, except in the presence of the proper officer acting

removed,

§ 11.

Opening

warehouse illegally.

in the execution of his duty, such importer or proprietor shall forfeit 3 & 4 W. 4. and pay. for every such offence 5007.

c. 57.

entry and

Within one month after any tobacco shall have been warehoused, Account on and upon the entry and landing of any other goods to be warehoused, fading, 12. the proper officer of customs shall take a particular account of the same, and shall mark the contents on each package, and shall mark the Marking. word "prohibited" on such packages as contain goods prohibited to be imported for home use; and all goods shall be warehoused and kept in

the packages in which they shall have been imported, and no alteration Alteration in shall be made in the packages or the packing of any goods in the ware- packages. house, except in the cases herein-after provided.

to be carried

All goods entered to be warehoused, or to be re-warehoused, shall How and be carried to the warehouse under the care or with the authority or when goods permission of the proper officer of customs, and in such manner, and to wareby such persons, and by such roads or ways, and within such spaces of time, as the proper officer of customs shall authorise, permit, or direct; and all such goods not so carried shall be forfeited.

house, § 13.

§ 14.

All goods which have been so warehoused shall be duly cleared, When goods either for exportation or for home use, within three years, and all to be cleared, surplus stores of ships within one year from the day of the first entry thereof (unless further time be given by the commissioners of His Majesty's treasury); (a) and if any such goods be not so cleared, it Goods to be shall be lawful for the commissioners of customs to cause the same to sold or destroyed.

allowed three

months.

be sold, and the produce shall be applied to the payment of warehouse How produce rent and other charges, and the overplus, if any, shall be paid to the applied. 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 Purchaser 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, the same shall be forfeited; provided that if the goods so to be disposed of shall have been imported company's by the East India Company, or shall be of the description called goods and "piece goods," imported from places within the limits of their charter goods." into the port of London, the same shall, at the requisition of the commissioners of customs, be duly exposed to sale by the said company at their next ensuing sale, and shall be then sold for the highest price which shall be then publicly offered for the same.

"piece

shipping, § 15

If any goods entered to be warehoused, or entered to be delivered Accident in from the warehouse, be lost or destroyed by any unavoidable accident, landing or 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 customs to remit or return the duties payable or paid on the quantity of such goods so lost or destroyed.

or home use'

No goods which have been so warehoused shall be taken or delivered Entry for from the warehouse, except upon due entry, and under care of the exportation proper officers for exportation, or upon due entry and payment of the § 16. full duties payable thereon for home use, if they be such goods as may be used in the United Kingdom; except goods delivered into the

(a) By treasury letter, dated May 17th, 1831, goods are now allowed to remain warehoused for an indefinite period.

c. 57.
Ship's stores.

3 & 4 W. 4, charge of the searchers to be shipped as stores, and which shall and may be so shipped without entry or payment of any duty for any ship of the burthen of seventy tons at least, bound upon a voyage to foreign parts, the probable duration of which out and home will not be less than forty days: provided always, that such stores shall be duly borne upon the ship's victualling bill, and shall be shipped in such quantities, and subject to such directions and regulations, as the commissioners of customs shall direct and appoint. (a) [As to rum, see next section.]

Rum for stores and surplus

duty.

Entry and payment of duty on goods for home use, § 18.

pay

Any rum of the British plantations may be delivered into the charge of the searcher, to be shipped as stores for any ship without entry or stores, § 17. payment of any duty; and any surplus stores of any ship may be delivered into the charge of the searcher, to be re-shipped 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 bills of such ships respectively (a); 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 dePayment of livered 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. 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 down to the proper officer of 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 on deficiency, except as by this act is otherwise provided; and if the or removal. 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 How value 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.

exportation

ascertained.

How duties on tobacco,

sugar, and spirits to be

charged, § 19.

The duties payable upon tobacco, sugar, and spirits respectively, when out of warehouse for HOME USE, shall be charged upon the quantities ascertained by the weight, measure, or strength of the same actually delivered, except that if the sugar shall not be in a warehouse of Special Security, no greater abatement on account of deficiency of the quantity first ascertained as aforesaid shall be made than shall be after the rate of three per centum of such quantity for the first three

(a) See orders at end of this Act.

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