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of sugar, on the application of the proprietor or occupier of such bonded sugar house, and on entry of such sugar with the proper officer of customs for the purpose of being there refined, under the locks of the Crown, for removal to the Isle of Man or for exportation ; and all sugars so delivered shall be lodged and secured in such premises, under such regulations as the Commissioners of Customs shall from time to time direct. § 107.

Refiner's Bond. Upon the entry of any sugar to be refined in any premises approved under this Act, the proprietor or occupier shail give bond, to the satisfaction of the officers of customs, in a sum equal to double the amount of the duty payable upon a like quantity of sugar, with a condition that the whole of such sugar shall be actually subjected to the process of refinement upon the premises, and that within four months from the date of such bond the whole of the refined sugar and treacle produced by such process shall be either duly removed to the Isle of Man or exported from the said premises, or delivered into an approved bonded warehouse under the locks of the Crown, for the purpose of being eventually so removed or exported.

Entry for E.cport or Home Lise-Stores.—No warehoused goods shall be taken or delivered from the warehouse, except upon due entry, and under the care of the proper officers, for exportation, or upon due entry and payment of the full duties payable thereon for home use, except goods delivered into the charge of the searchers to be shipped as stores, in such quantities as the collector or comptroller shall allow, subject to the directions of the Commissioners of Customs, and under such regulations as they may see fit to make. $ 109.

Entry for Home L'se Duty Deficiency.-- Upon the entry of any goods to be cleared from the warehouse for home use the person entering such goods shall deliver a bill of entry, and duplicates thereof, in like manner, containing the same particulars, as are herein-before required on the entry of goods to be delivered for home use on the landing thereof, as far as the same may be applicable, and shall at the same time pay down to the proper officer of customs the full duties payable thereon, not being less in amount than according to the account of the quantity taken by the landing waiter or other proper officer on the first entry and landing thereof, except as to the following goods ; viz. :-tobacco, wine, spirits, figs, currants, raisins, and sugar, the duties whereon, when cleared from the warehouse for home use, shall be charged upon the quantity of such goods ascertained by weight, measure, or strength at the time of actual delivery thereof, unless there is reasonable ground to suppose that any portion of the deficiency or difference between the weight, measure, or strength ascertained on landing and first examination of any such last-mentioned goods, and that ascertained at the time of actual delivery, has been caused by illegal or improper means, in which case the proper officer of customs shall make such allowance only for loss as he may consider fairly to have arisen from natural evaporation or other legitimate cause. $ 110.

Value of Goods on Deficiencies.-When any deficiency occurs in goods chargeable to pay duty according to the value thereof, the value thereof shall be estimated as nearly as conveniently may be by the officers of customs according to the market price of the like sort of goods. $111.

Deficiency on Export.- No duty shall be charged in respect of any deficiency in goods entered and cleared from the warehouse for ex


• For alterations, if any, as to the Warehousing of Sugar, see ADDENDA.

portation, unless the officers of customs have reasonable ground to suppose that such deficiency or any part thereof has arisen from illegal abstraction, $ 112.

Delivery of Wood Goods.No entry for home consumption shall from the passing of this Act be received for any timber or wood goods deposited in any Warehouse for security of duties, for any less quantity at any one time than five loads of such timber or wood goods, unless such wood goods shall be delivered by tale, in which case such entry may be passed for any quantity thereof not being less than 240 pieces, or two great hundreds of such wood goods; and no less quantity of 'such timber or wood goods shall be delivered in virtue of any such entry at any one time than one load of such timber or wood goods, or ninety pieces of such wood goods if delivered by tale. $ 113.

Unauthorised Removal or Shipment.—If any goods taken from the warehouse for removal or for exportation be removed or shipped, except with the authority or under the care of the proper otticer of customs, and in such manner, by such persons, within such time, and by such

ads or ways as such officer shall permit or direct, such goods shall be forfeited. $ 128.

Accident.-If goods duly entered for delivery from the warehouse for removal or exportation be lost or destroyed by unavoidable accident, either in the delivery from the warehouse or the shipping thereof, the Commissioners of Customs may remit the duties due thereon. § 129.

GENERAL ORDERS. By 16 & 17 Vic. c. 107, $ 358, Aug. 20, 1853–Customs Consolidation Act,--all orders made by Her Majesty in council, all bonds taken or licences granted, and all things done under the authority of the Acts repealed, shall nevertheless be valid and effectua). The alterations are so multifarious, that it bas been deemed the only safe course to limit the insertion of the general orders of the Board of Customs to those dated since such Act.Ed.


HOUSE OF LORDS, TUESDAY, FEBRUARY 28, 1854. The House sat this morning to proceed with the appeal causes.

The peers in attendance were—the Lord Chancellor, Lord Brougham, Lord Strafford, and Lord Melford.


Mr. J. Anderson appeared for the appellants, and the Solicitor-General was heard on behalf of the respondents.

This was an appeal from three interlocutors pronounced in the Court of Session in Scotland.

At the conclusion of the arguments upon a preliminary point,

The Lord CHANCELLOR moved the judgment of their Lordships. This case, when it was before the Court of Session, involved a question as important as any that could be conceived. That question was as to the right of retention of goods by other persons in point of law, according to the law of Scotland, of goods in a bonded warehouse, as against other parties who, having bought and paid for them, had not removed them at the time of the bankruptcy of a third person. It appeared that in the year 1843 the respondents imported certain sugars from the Mauritius to Greenock, which sugars the firm of Bowie and Co., of Glasgow, pur and paid fo On the 16th of June, in the same year, Bowie and Co. sold 761 of these bags of sugar to Messrs. Melrose and Co., the present appellants, by whom due payment was made. Of these 761 bags, the appellants appeared to have removed 170, leaving therefore 591 bags still in the bonded warehouse. Bowie and Co. became bankrupts, being at that time indebted to the respondents, and the right, now disputed, which had then been set up by the latter was, that after the sale of these 761 bags of sugars to the appellants, Bowie and Co. became indebted to them, and therefore, notwithstanding that debt had been incurred since the sale of these sugars, that they had the right to retain them, although they had been paid in respect of them. In other words, that notwithstanding the particular bags of sugar had been paid for by Bowie and Co., yet that the respondents had the right to retain them in respect of a debt which had subsequently arisen. On the other hand, the appellants said, "You have no such right, seeing that not only did Bowie and Co. pay you, but that we have also paid Bowie and Co. for these particular bags of sugar; and, even though Bowie and Co. may have created a new debt with you, still we ought in any way to be held harmless." The respondents, however, would pot assent to this view of the matter, and therefore an action was brought in the court below. After some preliminary steps, the Court of Session directed an issuesimilar in its effect to an action of trover in this country for the recovery of the goods—in which the whole question whether the right of retention or detention was given under such a state of circumstances by the law of Scotland should be tried. That issue involved the whole question. It was this:-“It being admitted that, on or about June 15, 1843, the defenders, Robert Hastie and Co. sold to James Bowie and Co., merchants in Glasgow, 761 bags of sugar or thereby; and it being admitted that, on or about the same date, the said J. Bowie and Co. sold to the pursuers the said 761 bags of sugar or thereby ;-whether the defenders wrongfully prevented or obstructed the pursuers in removing 591 bags of the said sugars, or any part thereof, from the bonded werehouse in which they were deposited, to the loss, injury, and damage of the pursuers? Damages laid at £100.” The jury found for the respondents, and by the fourth interlocutor the Court below had decreed in these words :-“The lords, having heard the counsel for the parties, apply the verdict of the jury, dated March 21st, 1850 ; assoilzie the defenders from the conclusions of the action, and find them entitled to uplift the sum of £1,416 3s. 2d. and interest, being the consigned price of the sugars in question, and decern-Find the defenders entitled to expenses ; appoint an account thereof to be lodged, and remit to the auditor to tax the same, and to report ; but reserving always to the Court power to determine, when the auditor's report comes to be considered, whether there shall be any, and what modification of expenses or not.” Now, he was of opinion that the view taken by the Court below was the proper and correct conclusion, and that it ought to be affirmed. Therefore he should move, that the interlocutors of the Court below be affirmed, and affirmed with costs.

Lord BROUGHAM entirely concurred in what had fallen from his noble and learned friend on the woolgack.

Judgment therefore entered accordingly.





Whether this portion of the world were rent
By the rude ocean from the continent,
Or thus created, it was sure designed
To be the sacred refuge of mankind.


Former Act.—The Act 7 Geo. 4, c. 54, for the registration of aliens, repealed. 6 Will. 4, c. 11, § 1. May 19, 1836.

Declaration of Masters of Vessels arriving from Foreign Parts.—The master of every vessel which shall arrive in this realm from foreign parts shall immediately on his arrival declare in writing to the chief officer of customs at the port of arrival whether there is, to the best of his knowledge, any alien on board his vessel, and whether any alien hath, to his knowledge, landed therefrom at any place within this realm, and shall in his said declaration specify the number of aliens (if any) on board his vessel, or who have, to his knowledge, landed therefrom, and their names, rank, occupation, and description, as far as he shall be informed thereof; and if the master of any such vessel shall refuse or neglect to make such declaration, or shall willfully make a false declaration, he shall for every such offence forfeit 201. and the further sum of 101., for each alien who shall have been on board at the time of the arrival of such vessel, or who shall have to his knowledge landed therefrom within this realm, whom such master shall willfully have refused or neglected to declare ; and in case such master neglect or refuse forth with to pay such penalty, it shall be lawful for any officer of customs, and he is hereby required, to detain such vessel until the sa be paid : provided always, that nothing herein contained shall extend to any mariner actually employed in the navigation of such vessel during the time that such mariner shall remain so actually employed. § 2.

Declaration of Alien on arrival from abroad.Passport.—Every alien who shall arrive in any part of the United Kingdom from foreign parts shall immediately after such arrival present and show to the chief officer of customs at the port of debarkation, for his inspection, any pass


port which may be in his or her possession, and declare in writing to such chief officer, or verbally make to him a declaration, to be by him reduced into writing, of the day and place of his or her landing, and of bis or her name, and shall also declare to what country he or she belongs and is subject, and the country and place from whence he or she shall then have come ; which declaration shall be made or reduced into such form as shall be approved by one of His Majesty's principal Secretaries of State ; and if any such alien coming into this realm neglect or refuse to present and show any passport which may be in his or her possession, or if he or she shall neglect or refuse to make such declaration, he or she shall forfeit 101. $ 3.

Officer of Customs to register Declaration and deliver Certificate to Alien.The officer of customs to whom such passport shall be shown and declaration made, shall immediately register such declaration in a book to be kept by him for that purpose (in which book certificates shall be printed in blank, and counterparts thereof, in such form as shall be approved by one of His Majesty's principal Secretaries of State), and shall insert therein the several particulars by this Act required in proper columns, in both parts thereof, and shall deliver one part thereof to the alien who shall have made such declaration. § 4.

Officer of Customs to transmit Declaration, &c.— The chief officer of customs in every port shall within two days transmit a true copy of the declaration of every master of a vessel, and a true copy of every such certificate, if in Great Britain, to one of His Majesty's principal Secretaries of State ; and if such alien shall have arrived from any foreign country in Ireland he shall transmit a true copy of such declaration and of such certificate to the chief Secretary for Ireland. § 5.

Certificate of Alien departing the Realm.--Any alien about to depart from this realm shall before his or her embarkation deliver any certificate which he or she shall have received under the provision of this Act to the chief officers of customs at the port of departure, who shall insert therein that such alien hath departed this realin, and shall forthwith transmit the same to one of His Majesty's principal Secretaries of State, or to the chief Secretary for Ireland, as the case may be, in like manner as herein before is directed in respect to the certificate given to an alien on his or her arrival in this realm. $ 6.

Certificates lost.If any certificate issued to any alien by virtue of this Act shall be lost, mislaid, or destroyed, and such alien shall produce to one of His Majesty's justices of the peace proof thereof, and shall make it appear to the satisfaction of such justice that he or she hath duly conformed with this Act, it shall be lawful for such justice, and he is hereby required, to testify the same under his hand, and such alien shall thereupon be entitled to receive from one of His Majesty's principal Secretaries of State, or from the chief Secretary for Ireland, as the case may be, a fresh certificate, which shall be of the like forcé and effect as the certificate so lost, mislaid, or destroyed. $ 7.

Certificate without Fee.—All certificates hereinbefore required to be given shall be given without fee or reward whatsoever, and every person who shall take any fee or reward of any alien or other person, for any certificate, or any thing done under this Act, shall forfeit for every such offence 20l. ; and every officer of the customs who shall refuse or neglect to make such entry or grant any certificate thereon, in pursuance of this Act, or shall knowingly make any false atry, or neglect to transmit the copy thereof, or to transmit any declaration of the master of a vessel, or any declaration of departure, in manner directed by this Act, shall forfeit for every such offence 201.


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