prepared for that purpose, containing the name of the import ship, and of the person in whose name they are entered, the marks, numbers, and contents of each such package, the description of the goods, and the warehouse or place in the warehouse in which the same shall be deposited, and when the same shall have been so deposited he shall certify that the entry and warehousing of such goods is complete, and such goods shall from that time be considered goods warehoused; and if such goods be delivered, withheld, or removed from the proper place of examination before the same shall have been duly examined and certified by such officer, such goods shall be deemed to be goods not duly entered or warehoused, and shall be forfeited. § 87.

Goods to be entered and Duties ascertained and paid.-The account of the goods so taken shall be the account upon which the duties payable upon such goods shall be ascertained when the same shall ultimately come to be delivered upon due entry for that purpose, and the same shall be entered and the full duties due thereon be paid according to the quantity taken in such account, without any abatement for any deficiency, except as hereinafter provided. § 88.

Goods in original Packages, or those of which Account is taken-Goods altered or removed without Sanction.-Goods warehoused shall be deposited in the packages in which the same shall have been imported, except as to such goods as are permitted to be skipped on the quay, or bulked, sorted, lotted, packed, or repacked in the warehouse after the landing thereof, in which case they shall be deposited in the packages in which the same shall be when the account thereof is taken by the proper officer; and if such goods are not so deposited, or if any alteration afterwards be made in the goods so deposited, or in the packing thereof in the warehouse, or if the same shall be removed from the room in the warehouse in which the same are deposited, without the presence or sanction of the proper officers, except for delivery under the proper warrant, order, or authority for that purpose, they shall be forfeited. § 89.

What Goods may be bulked, sorted, packed, &c.-The Commissioners of Customs may direct what goods may be skipped on the quay, or bulked, sorted, lotted, packed, or repacked, and determine in respect of what goods the account may be taken in any warehouse approved by them for that purpose, and within what time after the landing thereof, and on such conditions as they may deem necessary. §90.

Neglecting to stow Goods properly.—If the occupier of any warehouse neglect to stow the goods warehoused therein so that easy access may be had to every package and parcel thereof he shall for every such neglect forfeit 57. § 91.

Neglecting to produce Goods deposited when required. If the occupier of any warehouse shall not produce to any officer of customs on his request any goods deposited in such warehouse which shall not have been duly cleared and delivered therefrom, such occupier shall for every such neglect forfeit 51. in respect of every package or parcel not so produced, besides the duties due thereon. § 92.

Goods not duly warehoused, or fraudulently concealed or removed. If goods entered to be warehoused shall not be duly warehoused in pursuance of such entry, or being duly warehoused be fraudulently concealed in or removed from the warehouse, or abstracted from any package, or transferred from one package to another, or otherwise, for the purpose of illegal removal or concealment, they shall be forfeited. $93.

Importer or Proprietor of Goods clandestinely gaining Access. If the importer or proprietor of any goods warehoused, or any person in his

employ, shall clandestinely open the warehouse, or, except in the presence of the proper officer of customs acting in the execution of his duty, gain access to the goods, such importer or proprietor shall for every such offence forfeit 100l. § 94.

Goods taken out of Warehouse without Entry-Taking Goods out of Warehouse, or destroying Goods in Warehouse.-If goods be taken out of any warehouse without due entry of the same with the proper officer of customs, the occupier of such warehouse shall forthwith pay the duties due upon such goods; and every person so taking out any goods without payment of duty, or who shall aid or be concerned therein, and every person who shall wilfully destroy or embezzle any goods duly warehoused, shall be deemed guilty of a misdemeanor, and shall, upon conviction, suffer the punishment by law inflicted in cases of misdemeanor; but if such person be an officer of customs or excise not acting in the due execution of his duty, and shall be prosecuted to conviction by the importer, consignee, or proprietor, no duty shall be payable for such goods, and the damage occasioned by such waste, spoil, or embezzlement shall, with the sanction of the Commissioners of the Treasury, be repaid or made good to such importer, consignee, or proprietor by the Commissioners of Customers.* $95.

Damage by Fire, &c.-No compensation shall be made by the Commissioners of Customs to any importer, proprietor, or consignee of goods by reason of any damage occasioned thereto in the warehouse by fire or other inevitable accident. § 96.

How Duties may be remitted on Goods.-If goods warehoused or entered to be warehoused, or entered to be delivered from the warehouse, be lost or destroyed by unavoidable accident, either on shipboard or in landing, or in receiving into the warehouse, or in the warehouse, the Commissioners of Customs may remit or return the duties due thereon. §97.

How Goods may be removed from one Port to another, or from one Warehouse to another.-Goods warehoused at any port in the United Kingdom may be removed by sea or by inland carriage to any other port in which the like kind of goods may be warehoused on importation, to be re-warehoused at such other port, and again as often as may be required at any other such port, to be there re-warehoused, or, with the permission of the proper officers of customs, from any warehouse in any port to any other warehouse in the same port, under such regulations and with such security as the Commissioners of Customs may direct, on the delivery to the proper officer by the person requiring such removal of a request note, stating the particulars of the goods required to be removed, the name of the port, or of the warehouse if in the same port, to which the same are intended to be removed, and with such other information and in such manner as the Commissioners of Customs or the proper officer may direct. § 98.

Officers at Port of Removal to transmit Account of Goods-Bond.-On the delivery of goods for removal, an account, containing the particulars thereof, shall be transmitted by the proper officers of the port of removal to the proper officers of the port or place of destination,

* By C. M., Oct. 13, 1853, permission is given to take straw-platting out of the bonded warehouses for the purpose of being bleached and made merchantable, without special application being made to the Board in each case. And the Board being of opinion that there is no objection thereto, subject to the conditions required in the case of East India Piece Goods-that the parties give notice, in writing, to the Controller of Accounts, speeifying the full particulars of the goods to be taken out under each bond, the existing regulations in all other respects being duly observed.

and the person requiring the removal thereof shall enter into bond, with one sufficient surety, in a sum equal at least to the duty chargeable on such goods, for the due arrival and re-warehousing thereof at the port of destination within such time as the Commissioners of Customs may direct, such bond to be taken by the proper officer, either of the port of removal, or the port of destination, as shall best suit the residence or convenience of the parties interested in such removal; and if such bond shall have been given at the intended port of destination, a certificate thereof, under the hand of the proper officer of such port, shall, at the time of the entering of such goods, be produced to the proper officer of the port of removal; and such bond shall not be discharged unless such goods shall have been produced to the proper officer, and duly re-warehoused at the port of destination, within the time allowed for such removal, or shall have been otherwise accounted for to the satisfaction of the Commissioners of Customs, nor until the full duties due upon any deficiency of such goods not so accounted for shall have been paid; but any remover may enter into general bond, with such sureties, in such amount, and under such conditions as the Commissioners of Customs may approve, for the removal from time to time of any goods from one warehouse to another, and for the due arrival and re-warehousing of the same at the place of destination within such time or times as the said Commissioners may direct.* § 99.

Regulations. Upon the arrival of such goods at the port of destination the same shall be entered and warehoused in the same manner, and under the same laws and regulations, so far as the same are or can be made applicable, as are required on the entry and warehousing of goods on the first importation thereof. § 100.

How on Arrival of Goods at Port of Destination they may be entered for Exportation or for Home Use.-If upon the arrival of goods at the port of destination the parties be desirous forthwith to export the same, or to pay duty thereon for home use, without actually lodging the same in the warehouse for which they have been entered and examined to be re-warehoused, the officers of customs at such port may, after all

*

By C. O., Dec. 2, 1853, the Board are prepared to allow general bond to be given by the removers of warehoused goods under the following conditions, viz.:-that bond be taken by the solicitor, with one, two, or more sufficient sureties, in a penalty equal to the amount of duty due on the goods which may have been removed, by the person giving the bond, in any fortnight of the previous year in which the largest amount may have been removed; but, should the penalty of the bond be subsequently deemed by the Board insufficient to cover the transactions of the remover, additional security will be required. That the bond, when taken, and until the privilege be revoked by the Board, be held to apply to the removal under the warehousing-regulations of any goods belonging to the remover giving the bond, from any one port specified therein, to any other warehouse or port in the United Kingdom. That a bond-note, signed by the remover, or, if a firm, by one of the partners of the firm, or clerk or agent authorized by him or them, stating the goods intended to be removed and the mode of conveyance, be delivered to the clerk of the bonds in the long room in London, or to the clerk who has hitherto taken security at the outports; that the signature to such bond-note, if signed by the person entering into bond, or the firm if a firm, be compared with the signature of such person or firm, which is to be required, at the time of entering into bond, to be written in a book to be kept in the bond-office for that purpose, and the signature, if that of a clerk or agent authorized by the remover or firm, is to be compared with the signature of such clerk or agent, and with the authority from the remover on whose behalf he acts, which are to be written in the book before-mentioned in the bond-office, and to be acted upon until revoked by the person giving the authority. And if the signature be found correct, the bond-note is to be certified and forwarded to the Comptroller of Accounts as his authority for the delivery of the goods. That a record be kept in the bond-office of the general bonds entered into by different removers, and of all bond-notes issued at the request of each; and the Board's attention is to be called to any extraordinary or unusual quantity of goods removed under any particular bond, in order that further security be required, or such other steps be taken as may be deemed necessary. That in all cases the due arrival or non-arrival of goods at their destination be certified to the Comptroller of Accounts in London, or collector and comptroller at an outport, with the least possible delay.

the formalities of entering and examining such goods for re-warehousing have been duly performed, permit the same to be entered and shipped for exportation, or to be entered and delivered for home use, upon payment of the duties due thereon, as if such goods had been actually lodged in such warehouse; and all goods so exported, or for which the duties have been so paid, shall be deemed to have been duly cleared from the warehouse.* § 101.

Spirits from Scotland or Ireland.-No spirits which shall have been imported from parts beyond the sea into the United Kingdom upon which a higher duty is payable on their importation into England than on their importation into Scotland or Ireland, shall be brought from Scotland or Ireland into England; nor shall any such spirits upon which a higher duty is payable on their importation into Scotland than on their importation into Ireland, be brought from Ireland into Scotland, except such as shall have been duly warehoused upon the first importation thereof, according to the laws in force for the warehousing of goods, and which shall be in the warehouse at the time of such intended removal, and which shall be removed from one warehousing port to another warehousing port, according to the regulations required by law; and all such spirits, when so removed, shall be liable to the duty payable thereon in that part of the United Kingdom into which they shall be so removed, if they be entered for home consumption therein; and all spirits removed contrary hereto shall be forfeited, and all persons concerned in such removal, or knowingly receiving or harbouring any spirits so removed, shall forfeit the penalty of 1007., or treble the value of such spirits, at the election of the Commissioners of Customs or Inland Revenue. § 102.

Goods not cleared for Home Use or Exportation within Five YearsDuties on Deficiencies and Expense of Examination.-Warehoused goods shall be cleared either for home use or exportation at the expiration of five years from the day on which the same were so warehoused, or within such further period and in such cases as the Commissioners of the Treasury shall direct, unless the owner or proprietor of such goods shall be desirous of re-warehousing the same, in which case the same shall be examined by the proper officers, and the duties due upon any deficiency or difference between the quantity ascertained on landing and the quantity found to exist on such examination, together with the necessary expense attendant thereon, shall, subject to such allowances as are by law permitted in respect thereof, be paid down, and the quantity so found shall be re-warehoused in the name of the then owner or proprietor thereof in the same manner as on first importation. § 103.

Goods in Warehouse not cleared or re-warehoused, or Duties paid on Deficiencies, after Five Years.-If warehoused goods shall not be duly cleared, exported, or re-warehoused, and the duties ascertained to be due on the deficiencies as aforesaid shall not be paid down at the expiration of five years from the previous entry and warehousing thereof, or within such further period as shall be directed as aforesaid, the same, if worth the duty due thereon, shall, after one month's notice to the warehouse keeper, with all convenient speed be sold either for home use or exportation, with or without the consent of the warehouse keeper, and the proceeds thereof shall be applied to the payment of

By C. O., Jan. 26, 1854, the commissioners have been pleased to allow bonded goods which have been removed, under certain circumstances, to be again removed, under bond, from one port to another for home consumption, provided that, prior to any second or subsequent removal, the goods be re-weighed or examined, as the case may be, and the duty paid on any deficiency which may be discovered.

the duties, warehouse rent, and charges, and the surplus, if any, shall be paid to the owner or proprietor of such goods, if known, but if such owner or proprietor cannot be found, such surplus shall be carried to the Crown's account, to abide the claim of such owner or proprietor on his appearing and making good his claim thereto; and if such goods shall not be worth the duty, then the same, after such one month's notice as aforesaid, may be exported or destroyed, with or without the concurrence of the owner thereof, or the proprietor of the warehouse in which the same were so warehoused, as the Commissioners of Customs shall see fit; and the duties due upon any deficiency thereof not allowed by law shall be forthwith paid by the proprietor of the warehouse. § 104.

Sorting, repacking, bottling, racking, &c.-With the sanction of the Commissioners of Customs, and after such notice given by the respective importers or proprietors, and at such times and under such regulations as the Commissioners shall from time to time direct, it shall be lawful in the warehouse to sort, separate, pack, and repack goods, and to make such alterations therein as may be necessary for the preservation, sale, shipment, or disposal thereof; provided that such goods be repacked in the packages in which they were imported, or in such other packages as the Commissioners shall permit (not being less in any case, if the goods be to be exported or to be removed to another warehouse, than is required by law on the importation of such goods); and also to draw off wine or any spirits into reputed quart or pint bottles for exportation only; and to draw off and mix brandy with wine, not exceeding the proportion of 10 gallons of brandy to 100 gallons of wine; and also to fill up casks of wine or spirits from other casks of the same respectively secured in the same warehouse; and also to rack off wine from the lees, and mix wines of the same sort, erasing from the cask all import brands, unless the whole of the wine so mixed be of the same brand; and also to take such samples of goods as may be allowed by the Commissioners, with or without entry, and with or without payment of duty, except as the same may eventually become payable as on a deficiency of the original quantity ; and the duty on the surplus, if any, of such goods as may be delivered for home use shall be immediately paid, and such surplus shall thereupon be delivered for home use accordingly; and after such goods have been so separated and repacked the Commissioners may, at the request of the importer or proprietor, cause or permit any refuse, damage, or surplus goods occasioned by such separation or repacking, or, at the like request, goods which may not be worth the duty, to be destroyed, and may remit the duty payable thereon.* § 105.

Foreign Packages.-No foreign packages or materials whatsoever shall be used in the repacking of goods in the warehouse, except such as shall have been used in the importation of warehoused goods, unless the full duties thereon shall have been first paid. § 106.

How Goods in Warehouse may be taken out-Sugar refining.-The Commissioners of Customs may permit goods to be taken out of the warehouse without payment of duty, for such purpose or for such period as to them may appear expedient, and in such quantities, and under such regulations, and with such security by bond for the due return thereof or the payment of the duties due thereon, as they may direct; and the officers of customs of any port where any permises shall be approved as a bonded sugar house may deliver any quantity

By T. L., Jan. 16, 1854, permission is given for the bottling in bond, for exportation, of perfumed spirits, in bottles of not less content than one gill.