lation to the faid Goods, Wares, and Merchandize fo detained, in every refpect in the Manner prescribed in fuch Cafe by the faid recited Act.

XI. And be it further enacted, That in cafe any Goods, Wares, & Merchandize, upon which Duties of Cuftoms are hereby impofed, be detared by any Officer of the Cuftoms on account of the fame 20t being valued according to the true and real Value thereof, and according to the true Intent and Meaning of this Act, it fhall be haful for the Commiffioners of his Majesty's Cuftoms in England and Scotland refpectively, for the Time being, or any Three or more of them refpectively, upon Proof being made to their Satisfaction that no Fraud was intended, to direct the Entry to be amended, upon fuch Terms and Conditions as under the Circumftances of the Cafe fhail appear to the faid Commiffioners of the Cultoms in England and Scotland refpectively to be reasonable, and as they fhall thik fit to direct: Provided always, that if the Importer, Exporter, or Proprietor of fuch Goods, Wares, or Merchandize, hall accept the Terms or Conditions prefer bed by the faid Commillioners of the Cuftoms refpectively, fuch Importer, Exporter, or Proprietor, fhall not have or be entitled to any Recompence or Damage on account of the Detention of fuch Goods, Wares, or Merchandize, or have or maintain any Action whatever for the fame; any Law, Cuftom, or Ufage to the contrary notwithstanding, XII. And be it further enacted, That fuch of the Duties of Cuftoms by this Act impofed, as fhall arife in that part of Great Britain called England, fhall be under the Management of the Commiffioners of the Cuftoms in England for the Time being; ad fuch thereof as fhall arife in that Part of Great Britain called Scotland, fhall be under the Management of the Commiffioners of the Cuitoms in Scotland for the Time being.

XIII. And be it further enacted, That in cafe the Whole or any Part of the Cargo of any Veffel, which fhall arrive in any Port of Great Britain fhall confift of any Goods, Wares, or Merchandize whatever, of the Growth, Produce, or Manufacture of any Country or Place within the Limits of the Charter granted to the United Company of Merchants of England trading to the East Indies, fuch Veffel fhall forthwith proceed to the Port of London, where all fuch Goods, Wares, and Merchandize fhall be lauded, lodged, and fecured under His Majesty's Lock, in fome of the Warehoufes belonging to the faid United Company, at the Expence of the Proprietors of fuch Goods, Wares, and Merchandize, and be there examined, and an Account taken thereof by

the
proper Officers of the Customs, and of the Excife in Cafes where
that Revenue is concerned, and fuch Goods, Wares, and Merchandize
ftall remain fo fecured until the Exportation thereof; and before any
fuch Goods, Wares, and Merchandize shall be taken out of fuch
Warehouse for the Purpose of Exportation, the feveral Duties of
Cuftoms, as the fame are defcribed and fet forth in Figures in the
Table hereunto annexed, marked (C.) fhall be first paid to the proper
Officer of the Cuftoms; and in thofe Cafes in the faid Table marked
(C.) where the Duties to be paid on the Exportation of any fuch
Goods, Wares, and Merchandize fhall not be charged according to
the Weight, Tale, Gauge, or Meafure, but according to the
Value thereof, fuch Value fhall be afcertained by the Declaration
of the Proprietor or his known Agent, in the Manner and Form,

and

Goods detained

as undervalued

may be reitored on the Entry being amended.

Duties fhall be
managed by

Boards of
Cuftoms.

Ships arriving
with either the

Whole or any
Part of their
Cargo Eaft India
Goods fhall
proceed to
London, and be

warehoufed.

27 G.3.c. 13.

and under the Rules, Regulations, and Reftrictions, and fubje& to the fame Forfeitures and Penalties as are prefcribed and impofed for afcertaining and collecting Duties to be paid according to the Value thereof, by the faid recited A&t paffed in the Twenty-fevent h Year of His prefent Majefty; and in cafe any fuch Goods, Wares, or Merchandize fhall not be valued according to the true and real Value thereof, then it fhall be lawful for the proper Officer or Officers of the Customs to cause the fame to be detained, and the said Goods, Wares, and Merchandize fhall be dealt with, and the proper Officers of the Cuftoms fhall proceed in the Manner prescribed in fuch Cafe by the faid recited Act: Provided always, that fuch Goods, Wares, or Merchandize, fo detained, (Cotton Wool excepted) fhall be fold only for the Purpose of being exported from Great Britain, any Law, Custom, or Ufage to the contrary notwithstanding: Provided alfo, that in cafe any Part of the Cargo of any such Ship or Veffel fo confifting in Part of Eaft Indian Goods, Wares, or Merchandize, as aforefaid, fhall confift of Goods, Wares, or Merchandize, not being of the Growth, Produce, or Manufacture of any Country or Place within the Limits of the Charter granted to the United Company of Merchants of England trading to the Eaft Indies, fuch laft-mentioned Goods, Wares, and Merchandize, fhall be duly entered, either to be fecured or lodged in Warehouses, according to the Rules, Regulations, and Restrictions, of an Act paffed in the 43 G. 3. c. 132. Forty-third Year of His prefent Majefty, intituled, An A&t for permitting certain Goods imported into Great Britain to be fecured in Wareboufe without Payment of Duty; and of a certain other Act, paffed in the Forty-fifth Year of His prefent Majefty, intituled, An A& to authorize the Lords Commiffioners of the Treafury to permit certain Articles to be warehor fed in different Ports in Great Britain, upon giving fecurity for the Payment of Duties upon the Articles therein mentioned; and of a certain other Act, paffed in the Forty-fixth Year of His 46 G. 3. c. 137. faid Majefty, intituled, An Act to extend the Provifions of an A&, made in the Forty-third Year of His prefent Maj.fly, for permitting certain Articles to be warehoused in Great Britain, to other Articles not therein mentioned, and to alter the Condition of the Bond directed to be given by an Act of the Twenty-fourth Year of His prefent Majefty, by the Maflers and Owners of Veffets and Boats licenced by the Lords of the Admiralty, provided fuch Goods, Wares, and Merchandize by Law may be fo lodged or fecured, otherwife the full Duties of Cuftoms and of Excife (in Cafes where any fuch Duties are payable on fuch Goods, Wares, and Merchandize) due thereon, fhall be paid to the proper Officers of the Cuftoms and Excife; and all fuch Goods, Wares, and Merchandize, fo brought into the Port of London, fhall, on the Exportation thereof, be charged with the Duties due and payable by this Ad on any fuch Goods, Wares, and Merchandize refpectively, as the fame are defcribed and fet forth in the Tables hereunto annexed, marked (A.) and (B.) as the cafe may be.

45 G. 3. c. 87.

Veffels arriving at Out Ports with part Eaft India Goods not exceeding Onefourth in value of the Cargo, may unload

XIV. Provided always, and be it further enacted, That if it shall
appear to the Satisfaction of the Collector and Comptroller of the
Customs of any Port in Great Britain, by the Report of
any Vef-
fel which fhall arrive at fuch Port with any Cargo, Part whereof
fhall confift of Goods, Wares, or Merchandize of the Growth, Pro-
duce, or Manufacture of any Country or Place within the Limits of
the Charter granted to the United Company of Merchants of Eng-

land

land trading to the Eaft Indies, that fuch Goods, Wares, and Merchandize do not exceed in Value One Fourth Part of the whole Value of the Cargo of fuch Veffel, then and in fuch Cafe it fhall be hawful for the Owner, Confignee, or Captain of fuch Veffel, after giving fuch Security as fhall be directed by the Commiflioners of the Catoms in England and Scotland refpectively, or any Three of them, for the due Conveyance of fuch Goods, Wares, and Merchandize as aforefaid, to the Port of London, there to be warehoufed as aforefaid, and not before, to land the Cargo of fuch Veffel at the Port of her Arrival, except fuch Goods, Wares, and Merchandize as aforefaid, and either to caufe fuch Goods, Wares, and Merchandize to be conveyed in the fame Ship to the Port of London, or to cause the fame to be transfhipped in order to be conveyed to the faid Port, upon the faid Security, and under fuch Regulations and Restrictions for fecuring the conveying the fame to the faid Port, as shall be directed by the Commiffioners of the Cuftoms in England and Scotland refpectively.

pay

XV. Provided always, and be it further enacted, That the Proprietor or Proprietors of any Goods, Wares, or Merchandize, brought into Great Britain, may, if he or they fhall be fo difpofed, inftead of paying the full Duties of Cuftoms and Excife due and able thereon, fecure or lodge in Warehoufes approved by the Commiffioners of the Cuftoms of England or Scotland refpectively, without Payment of Duty in the firit Inftance, any Goods, Wares, and Merchandize, which, by virtue of any Law in force at the Time of paffing this Act, are allowed to be fo fecured and warehoused, under the Conditions and Regulations of the faid recited Acts paffed in the Forty-third, Forty-fifth, and Forty-fixth Years of His prefent Majefty refpectively; and all fuch Goods, Wares, and Merchandize, fo warehoufed, on which the full Duties of Cuftoms and Excife shall have been paid, fhall, on the Exportation thereof, be fubject and liable to and be charged with the Duties of Cuftoms impofed by this Act, as inferted and fet forth in the Tables hereunto annexed, as the Cafe may be.

XVI. Provided always, and be it further enacted, That it shall be lawful for the Commiffioners of Cuftoms, or any Three or more of them, upon the Requeft of the Owner, Proprietor, or Confignee of any Goods, Wares, or Merchandize warehoufed, to deftroy the fame, in fuch Manner as they fhall refpectively direct, without Payment of Duty, and upon Payment only of any Charges and Expences due thereon.

XVII. And be it further enacted, That the Importers, Proprietors, or Confignees of any Goods, Wares, or Merchandize, which fhall have been lodged in Warehouses, or otherwife fecured according to the Directions of the faid recited Act paffed in the Forty-third Year of His prefent Majefty, or any other Act or Acts of Parlia ment, by virtue and under the Authority of which any fuch Goods, Wares, or Merchandize fhall have been fo lodged or fecured, fhall, within Fifteen Calendar Months, to be computed from the Day on which fuch Importers, Proprietors, or Confignees of fuch Goods, Wares, or Merchandize, fhall have made their firft Entry thereof, clear and take from and out of fuch Warehouses or Places refpect. ively all fuch Goods, Wares, and Merchandize, either for the Purpofe of being exported according to the Directions of this Act, on Payment

3

Re-exportation

of Goods fo warehoufed.

Exemption for Goods exported to Ireland; and

Irish Goods exported through Great Britain.

Payment of the Duties hereby impofed, or to be used or confumed
in Great Britain: Provided always, that fuch Goods, Wares, and
Merchandize, may legally be taken out for that Purpofe, on Pay-
ment of the full Duties of Cuftoms and Excife that are or may be
due or payable thereon at the Time the fame are fo taken out; and
in cafe any fuch Importers, Proprietors, or Confignees, fhall fail
or neglect fo to do, it fhall be lawful for the Commiffioners of the
Cuftoms in England or Scotland refpectively, to caufe all fuch Goods,
Wares, or Merchandize, to be publickly fold or exposed to Sale;
and after fuch Sale, the Produce thereof fhall first be applied to or
towards the Payment of the Freight, Primage, and Charges of
Warehouse-room, and other Charges that fhall arife thereon, next to
the Duties of Cuftoms and Excife, and the Overplus (if any) fhall
be paid to the Proprietor or other Perfons authorized to receive the
fame: Provided always, that in cafe any Goods, Wares, or Merchan-
dize, fo remaining and directed to be fold, fhall be of the Growth,
Produce, or Manufacture of any Country or Place within the Limits
of the Charter granted to the United Company of Merchants of Eng-
land trading to the East Indies, or any Goods, Wares, and Merchan-
dize, which fhall be prohibited to be ufed or confumed in Great Bri-
tain, then and in fuch Cafe all fuch Goods, Wares, or Merchandize,
fhall be fold only for the Purpofe of being exported, and not on any
Pretence whatever to be ufed or confumed in Great Britain; provided
that no fuch Goods, Wares, or Merchandize, fhall be fo fold, un-
lefs a Price can be obtained for the fame equal at leaft to the full
Amount of all Duties of Cuftoms and Excife, charged and charge-
able thereon, together with the Expences; but if fuch Price cannot
be obtained, then and in fuch Cafe all fuch Goods, Wares, or Mer-
chandize, fhall be effectually deftroyed by and in the Prefence of
the proper Officers of the Cuftoms, and alfo the Officers of the Ex-
cife in cafe any Duties of Excife are payable thereon, who are here-
by refpectively authorized and required to deftroy the fame according-
ly; and the Proprietor or Owner of fuch Goods, Wares, and Mer-
chandize, fhall have no Claim, either in Law or Equity, to the
Value of fuch Goods, Wares, or Merchandize, or any Part there-
of, fo deftroyed as aforefaid, any Law, Cuftom, or Úfage to the
contrary notwithstanding: Provided always, that all fuch Goods,
Wares, and Merchandize, may be re-exported to the Country from
which they were brought, or to the Country from which the Veffel
in which fuch Goods, Wares, or Merchandize were imported fhall
belong or fhall have belonged, without Payment of the Duties im-
pofed by this Act, and upon Payment only of fuch Warehouse or
Port Duties as fhall have become due thereon, provided that the Bri-
tish Flag fhall not, at the Time of fuch Re-exportation, be excluded
from fuch Country refpectively.

XVIII. Provided always, and be it further enacted, That nothing in this Act contained fhall extend, or be conftrued to extend, to charge the Duties impofed by this Act on any Goods, Wares, or Merchandize whatever, that fhall be exported from Great Britain to that Part of the United Kingdom called Ireland; or on any Goods, Wares, or Merchandize, the Growth, Produce, or Manufacture of Ireland, having been imported from thence directly to Great Britain, on the Exportation thereof to any Country what

ever.

7

XIX. Pro

any

Goods the
Produce of
Countries in

Amity.

XIX. Provided always, and be it further enacted, That nothing Exemption for in this Act contained fhall extend or be conftrued to extend, to charge the Duties by this Act impofed on the Exportation of Flour or Meal, or Articles not being either in the Whole or in Part manufactured, being of the Growth or Produce of any State in Europe or America in Amity with His Majefty, and imported in any Ship belonging to fuch State, or in any British Ship navigated according to Law directly from any fuch State; (except Coffee, Exception. Sugar, Pimento, Cocoa Nuts, Hides, Tallow, Oil, and Cotton Wool or Yarn, or Jefuits Bark.)

XX. Provided alfo, and be it further enacted, That nothing in this A&t contained fhall extend or be conftrued to extend, to charge with the Duties impofed by this A&t any Goods, Wares, or Mer. chandize, of the Growth, Produce, or Manufacture of any British Colony, Plantation, or Settlement in Africa or America, which fhall have been imported directly from fuch Colony, Plantation, or Settlement refpectively and exported to any Port or Place whatever. XXI. Provided alfo, and be it further enacted, That nothing in this Act contained fhall extend or be conftrued to extend, to charge with the Duties impofed by this Act, any Goods, Wares, or Merchandize, that fhall have been imported by the United Company of Merchants of England trading to the Eaft Indies, or by any Subjects of His Majelty trading within the Limits of the Charter of the faid Company with their Licence, upon the Exportation of fuch Goods, Wares, or Merchandize, from Great Britain to any Port or Places whatever.

XXII. Provided alfo, and be it further enacted, That nothing in this A& contained fhall extend or be conftrued to extend, to charge the Duty by this Act impofed on any Wine, Spirits, or Tobacco, which fhall be fhipped for the Ufe of His Majefty's Army or Navy; but such Wine, Spirits, or Tobacco, fhall be subject and liable to all and every the Rules, Regulations, and Conditions, Limitations, Securities, Penalties, and Forfeitures, to which fuch Articles fo fhipped would have been fubject and liable, if this Act had not

been made.

XXIII. Provided alfo, and be it further enacted, That nothing in this A&t contained fhall extend or be conftrued to extend, to charge with the Duties by this Act impofed any the Goods, Wares, or Merchandize, exported from Great Britain to the Isle of Man, by virtue and under the Authority of any Licence which the Com. miffioners of His Majefty's Cuftoms in England or Scotland, or any Three or more of them refpectively, are or may be by Law authorized and empowered to grant.

XXIV. Provided always, and be it further enacted, That the Duties by this Act impofed on Goods, Wares, and Merchandize exported from Great Britain, fhall not be charged or payable on any Goods, Wares, or Merchandize, not manufactured either in the Whole or in Part, nor upon any Wine or any Article of Provifion (Spirits excepted) exported to any British Colony, Plantation, or Settlement, in Africa or America, or to any British Settlement within the Limits of the Charter granted to the United Company of Merchants of England trading to the East Indies; any Thing in this A&t to the contrary notwithstanding,

XXV. And

Exemption for
Goods of British
Colonies.

Exemption for

Goods imported by Eaft India

Company,

under their

Licence.

от

Exemption for Wine, Spirits, and Tobacco, for Army and Navy.