fuch Landing, or as foon after as conveniently may be, examine the fame, and take a particular and correct Account of the Quantity, Quality, Species, Number, and Contents thereof, which Account fhall be regularly entered in a Book or Books to be provided and kept for that Purpose, and the Contents fhall alfo be marked by or under the Direction and Infpection of the faid Officer or Officers in diftinct and legible Characters on each and every Package, in all Cafes where the fame shall be practicable, in such Manner as the Commiflioners of the Cuftoms and Port Duties in Ireland fhall from Time to Time think proper to direct; and no Allowance either for Damage or on any other Account whatever shall be made on any Goods, Wares, or Merchandize, unless the Importer or Importers, Proprietor or Proprietors, Confignee or Confignees, at the Time fuch Goods, Wares, or Merchandize are first examined as aforefaid, shall claim or demand the Allowance to which by Law they may be entitled. Account shall be taken at landing, and the Contents marked on the Packages. VII. And be it further enacted, That no Goods, Wares, or Merchandize which fhall have been lodged in any Warehouse or Ware houfes, or otherwife fecured according to the Directions of this Act, fhall be delivered from or taken out of any fuch Warehouse or Place, but upon the following Conditions; (that is to fay) if any fuch Goods, Wares, or Merchandize fhall be intended to be delivered or taken from thence respectively for Exportation, either to Great Britain or to Foreign Parts, the Proprietor or Proprieters, or Exporter or Exporters, of fuch Goods, Wares, or Merchandize may fo take the same for Exportation, without Payment of the Duty due on the Importation of fuch Goods, Wares, and Merchandize refpectively; Provided fuch Proprietor or Proprietors, or Exporter or Exporters, fhall, before any fuch Goods, Wares, or Merchandize are fo delivered or taken for Exportation, make a due Entry thereof with the proper Officer or Officers of Cuftoms, and fhall alfo pay and fatisfy all Export Duties which may be payable on fuch Goods, Wares, or Merchandize as are intended to be exported to Foreign Parts, and fhall, together with the Mater or other Perfon having or taking Charge of the Ship or Veffel in which fuch Goods, Wares, or Merchandize are intended to be exported, and One other fufficient Security to be approved of by the Collector or other Chief Officer at the Port of Exportation, enter into Bond for the due Exportation thereof, in like Manner as is required by Law with respect to Goods, Wares, and Merchandize exported from Ireland to Great Britain, or to Foreign Parts respectively, on which any Drawback is due and payable, and which Bond fhall be discharged and cancelled in the fame Manner and under the fame Conditions, Regulations, and Restrictions refpectively as Bonds given on the Exportation to Great Britain or to Foreign Parts refpectively of Goods, Wares, and Merchandize on which any fuch Drawback is payable, may by Law be discharged and cancelled: And if any fuch Goods, Wares, or Merchandize, fo warehoused or otherwise secured as aforefaid, fhall be intended to be taken from the Warchoufe or Place wherein the fame may have been fo lodged or fecured, to be used and confumed in Ireland, the Perfon or Perfons fo intending to take out the fame fhall first pay down in ready Money, to the Collector or other proper Officer or Officers of the Customs, the full Duties due and payable upon the Importation of fuch Goods, Wares, or Merchandize refpectively into Ireland at the Time the fame fhall be fo taken out or G4 taken Goods fecured under this Act for Exportation may be delivered without Payment of Duty; on Bond to export the fame in dus Manner. Duties payable on fuch Goods when delivered out for Home Confumption. Duty fhall be paid for Deficiencies, Goods fecured under this Act, if embezzled, concealed, or removed, thall be forfeited as if unlawfully landed. taken away for the Purpose of being fo ufed or confumed, according to the Account taken thereof at the First Examination of the Officer or Officers of the Cuftoms, without any Deduction or Abatement whatever on Account of any Deficiency arifing from Waste or from any other Caufe of what Nature foever the fame may be, except as is by this or any other Act fpecially provided: Provided always, that when by reafon of any Effect produced by Weather or in confequence of the Time during which fuch Goods, Wares, or Merchandize may have been fo warehoused or fecured, the fame shall not correspond in Weight or Quantity with the First Account taken as aforefaid, but fhall have increased in Weight or Quantity, fuch Increase fhall not fubject the fame to any Forfeiture, but the full Duties of Cuftoms payable on fuch Excefs of Weight beyond fuch Firft Account fhall be charged and paid, together with the other Duties according to fuch First Account fo taken as aforefaid. VIII. And be it further enacted, That if at any Time the Quantity of any fuch Goods, Wares, or Merchandize warehoused or fecured under this Act, which fhall have been duly delivered for Home Confumption, added to the Quantity of fuch Goods, Wares, or Merchandize refpectively which fhall have been duly exported, and alfo to the Quantity remaining fo warehoused or fecured (if any fo remain) fhall fall fhort or be deficient of the actual Quantity afcertained and taken account of at the Time of the Importation or First Entry or Landing thereof, then and in fuch Cafe the Importer or Proprietor of fuch Goods, Wares, or Merchandize refpectively fhall be fubject and liable to the Whole of the Duties for or in refpect of the Quantity fo deficient as aforefaid, and shall pay and fatisfy the fame before the Bond given or entered into on the warehousing or fecuring of fuch Goods, Wares, and Merchandize fhall be delivered up or cancelled, and before any of the Goods, Wares, or Merchandize fo warehoufed or fecured then remaining fhall be permitted to be taken out either for Exportation or for Home Confumption; and all fuch Goods, Wares, or Merchandize fo remaining fhall be fubject to the Duties fo deficient, and fhall and may be fold for Payment of the fame and of Warchoufe Rent and other Charges upon the Expiration of the Time conditioned for exporting the fame or paying the Duties thereon. IX. And be it further enacted, That if any Goods, Wares, or Merchandize, warehoufed or otherwife fecured under the Authority of this Act, fhall be embezzled or fraudulently or clandeftinely hid or concealed in, or fraudulently or clandeftinely removed from or out of any Warehouse or Place wherein the fame fhall have been fo lodged or fecured, all fuch Goods, Wares, or Merchandize fo embezzled or fraudulently or clandeftinely hid or concealed or removed, together with the Packages containing the fame, fhall be forfeited, and fhall and may be feized by any Officer or Officers of the Cuftoms or Excife; and the Perfon or Perfons fo embezzling, hiding, concealing, or removing the fame, or aiding or affifting therein, or to whofe Hands or Poffeffion the fame fhall come, knowing the fame to have been fo embezzled or fraudulently or clandeftinely hid or concealed or removed, fhall be fubject and liable to the like Pains, Penalties, Forfeitures, and Punishments, as if fuch Goods, Wares, and Merchandize had been fraudulently unfhipped or landed without Payment of Duty, and alfo to forfeit a Sum equal in Amount to treble treble the Duty payable on fuch Goods, Wares, and Merchandize. X. And be it further enacted, That all Goods, Wares, or Merchandize fecured in Warehoufes and Places under the Authority of this Act, fhall be stowed away, placed, and depofited in the faid Warehoufes and Places in fuch Manner as that eafy and convenient Access may be had to every Cafk, Cafe, Bag, Box, or other Package, for the Purpose of examining and taking a true Account of the Contents thereof; and if the Owner or Proprietor or Perfon who fhall have entered any fuch Goods, Wares, or Merchandize, or who fhall have the Care of the Merchant's Lock, being one of the joint Locks under which the fame are warehoused, or any Warehousekeeper or Agent of fuch Owner, Proprietor, or other Perfon, fhall omit, neglect, or refufe fo to flow away, place, and depofit the fame or cause the fame to be fo ftowed away, placed, or depofited, as hereby directed, at his or their own Charge and Expence, he or they fhall, for every fuch Omiffion, Neglect, or Refufal as aforefaid, forfeit the Sum of Fifty Pounds. XI. And be it further enacted, That in cafe any Goods, Wares, or Merchandize, warehoused or otherwife fecured in purfuance of this Act, shall be destroyed or damaged by Fire, it shall not be lawful for the Importer or Importers, Proprietor or Proprietors, Confignee or Confignees of any fuch Goods, Wares, or Merchandize, or for any other Person or Persons whatever, to claim or demand, or to maintain any Action or Suit, on any Account whatever, against His Majefty, or the Commiffioners of His Majefty's Cuftoms and Port Duties, or the Commiffioners of Inland Excife and Taxes in Ireland, or any Officer of the Cuftoms of Excife, or other Perfon employed by the faid Commiffioners refpectively, for any Compenfation for or on account or by reafon of fuch Goods, Wares, or Merchandize having been deftroyed by Fire as aforefaid; and no Duty of Cuftoms or Excife whatever fhall be demanded or paid for any Goods, Wares, or Merchandize fo deftroyed as aforefaid: Provided always, that no fuch Goods, Wares, or Merchandize fo deftroyed by Fire in any Store or Warehouse not provided or erected at the Charge of the Crown, nor the Proprietor or Confignee thereof, fhall be exempt from the Payment of the Duties thereon, unlefs every Fireplace or Stove in the Warehoufes or Buildings in which the fame fhall be depofited fhall be bricked up or destroyed, and fuch Warchoufes and Buildings shall in all other refpects be rendered fecure from Fire to the Satisfaction of the Collector and Comptroller of the Cuftoms or Port Surveyor, or the Storekeeper or his Deputy at the Port where fuch Goods, Wares, and Merchandize fhall be fo warehoufed or fecured, any Thing herein contained to the contrary notwithstanding; and that in cafe any Goods, Wares, or Merchandize fo warehoufed by virtue of this Act fhall be damaged by Fire, or if warehoufed in any Store provided at the Charge of the Crown, fhall be damaged by Wet or any Cafualty, it fhall and may be lawful for the faid Commiffioners or any Four of them, with the Approbation of the Lord High Treasurer, or the Commiffioners for executing the Office of Lord High Treasurer in Ireland, to make Abatement in the Duties chargeable thereon, proportioned to the Diminution of the Value of fuch Goods, Wares, and Merchandize arifing from fuch Damage: Provided always, that in all Cases wherein any Goods, Wares, or Mer All warehoufed Goods fhall be fored fo as to to the Packages. afford Accefs Provifion as to warehoufed Goods deftroyed by Fire. Warehouse Rent fhall be paid by Importer, &c. Goods fhall be taken out of Warehoufe in their original Package. Wine, Repacking Cocoa Nuts for Delivery of Goods imported in Bulk. On fhipping warehoufed Goods for Exportation, a Certificate fhall be granted in difcharge of Importer's Account. Merchandize are by this Act permitted to be lodged in Warehouses, XII. And be it further enacted, That no Goods, Wares, or Merchandize fhall be delivered out of or taken from any Warehouse or Place in which the fame fhall have been lodged or fecured by virtue or in purfuance of this Act, other than in the Packages in which the fame fhall have been originally or refpectively imported, or in one entire Quantity equal thereto and contained in a fimilar Package, nor fhall any Wine, Brandy, Rum, Geneva, Spirits, or Aqua Vitæ be fo taken out for Exportation in any lefs Quantity than One entire Cask, or in fuch fized Cafks in which fuch Wine or Spirits may be legally imported or exported: Provided always, that no Alteration of any Veffels or Packages fhall take place in any Goods, Wares, or Merchandize warehoufed or fecured under this Act without the Ap. probation of the Commiffioners of Cuftoms and Port Duties, or any Four of them: Provided always, that it fhall be lawful under the Infpection of the proper Officer of Cuftoms to repack for Exportation only Coffee or Cocoa Nuts in any other Sort of Package than that in which the fame was originally imported, provided the Quantity contained in fuch Re-package be not lefs than Four hundred Weight. XIII. And be it further enacted, That no Goods, Wares, or Merchandize, the Duties on which fhall have been fecured by Bond, and which fhall have been imported in Bulk, fhall be delivered, except in the whole Quantity for which fuch Bond fhall have been given, or a Quantity not lefs than One Ton Weight, unless by fpecial Leave of the Commiffioners of His Majelty's Customs and Port Duties in Ireland, or any Four or more of them, fuch Leave to be had and obtained previous to fuch Delivery. XIV. And be it further enacted, That on the fhipping for Exportation of any Goods, Wares, or Merchandize which fhall have been warehoused or otherwife lodged or fecured according to the Directions of this Act, the Officer of the Cuftoms who fhall have attended the Shipment thereof fhall after due Examination thereof give without Fee or Reward to the Exporter of fuch Goods, Wares, or Mer. chandize, or his Agent, a full and correct Certificate, which shall be first examined and counterfigned by the Port Surveyor, fpecifying the the Quantity, Quality, and Species of the Goods, Wares, or Merchandize fo fhipped; which Certificate fhall afterwards be delivered to fuch Officer or other Perfon as the faid Commiffioners of the Cuftoms and Port Duties in Ireland fhall think proper to direct, in order that the fame may be entered in a Book or Books to be provided for the Purpofe of keeping fuch Accounts, as the faid Commiffioners may think neceffary ant proper, with the Importer or Importers, Proprietor or Proprietors, Confignee or Confignees of Goods, Wares, and Merchandize warehoufed or otherwife fecured according to the Directions of this Act, which Certificate, fo far as the fame will apply, fhall go in difcharge of the Bond given by any fuch Importer, Proprietor, or Confignee refpectively, for the Payment of the Duties of Cuftoms on fuch Goods, Wares, or Merchandize. cleared out within 15 Morths, fhall be fold for Payment of Duties; or if not fufficient, fhall be deltroyed. XV. And be it further enacted, That the Importer or Importers, Warehoufed Proprietor or Proprietors, Confignee or Confignees of any Goods, Goods, if not Wares, or Merchandize which fhall have been lodged in any Warehouse or Warehouses to be provided according to the Directions of this Act, or which shall have been otherwise fecured in Manner directed by this Act, shall 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 First Entry thereof, or in refpect to any Goods, Wares, or Merchandize which may be warehoused on Importation, without Payment of Duty by any Law or Laws now in force, within fuch Time as is now required by Law, for the fame respectively, clear and take out of fuch Warehoufes or Places refpectively, either for Exportation according to the Directions of this Act, or to be consumed in Ireland, all fuch Goods, Wares, or Merchandize; and in cafe fuch Importers, Proprietors, or Confignees fhall fail or neglect fo to do, it shall and may be lawful for the faid Commiffioners of Cuftoms and Port Duties to caufe all fuch Goods, Wares, or Merchandize to be publickly fold or expofed to Sale, and after fuch Sale the Produce, thereof shall in the first Place be applied to or towards the Payment of the Freight, if any fuch fhall be due, and Notice thereof fhall have been given at the Time of Importation to the Collector of the Port, and Affidavit made at the Time of Sale, that fuch Freight then remained due; in the next Place in Payment of Primage and Charges of Warehouse Rent and other Charges that fhall arife thereon; in the next Place in Payment of the Duties due thereon; and the Overplus (if any) fhall be paid to the Proprietor or other Perfons authorized to receive the fame, provided that no fuch Goods, Wares, or Merchandize shall be fold, unlefs a Price can be obtained for the fame, equal at least to the full Amount of all Duties charged and chargeable thereon, together with the Amount of Warehouse Rent and other the Expences thereon; but if fuch Price cannot be obtained, then and in fuch Cafe all fuch Goods, Wares, or Merchandize fhall be effectually deftroyed by and in the Prefence of the Collector or Chief Officer of the Cuftoms at the Port, who is and are hereby relpectively authorized and required to fee the fame deftroyed accordingly; and the Proprietor or Owner of any fuch Goods, Wares, or Merchandize fhall have no Claim either in Law or Equity to the Value of fuch Goods, Wares, or Merchandize, or any Part thereof so destroyed as aforefaid; any Law, Cuitom, or Ufage to the contrary notwithstanding. XVI. And 3 |