Page images
PDF

treble the Duty payable on such Goods, Wares, and Merchandize.

X. And be it further enacted, That all Goods, Wares, or Merchandize secured in Warehouses and Places under the Authority of this Act, shall be stowed away, placed, and deposited in the said Warehouses and Places in such Manner as that easy and convenient Access may be had to every Calk, 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 Person who shall have entered any such Goods, Wares, or Merchandize, or who shall 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 such Owner, Proprietor, or other Person, shall omit, neglect, or refuse so to stow away, place, and deposit the same or cause the same to be so stowed away, placed, or deposited, as hereby directed, at his or their own Charge and Expence, he or they (hall, for every such Omission, Neglect, or Refusal as aforesaid, forfeit the Sum of Fifty Pounds.

XI. And be it further enacted, That in cafe any Goods, Wares, or Merchandize, warehoused or otherwise secured in pursuance of this Act, (hall be destroyed or damaged by Fire, it shall not be lawful for the Importer or Importers, Proprietor or Proprietors, Consignee or Consignees of any such 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 Majesty, or the Commissioners of His Majesty's Customs and Port Duties, or the Commissioners of Inland Excise and Taxes in Ireland, or any Officer of the Customs of Excise, or other Person employed by the said Commissioners respectively, for any Compensation for or on account or by reason of such Goods, Wares, or Merchandize having been destroyed by Fire as aforesaid; and no Duty of Customs or Excise whatever shall be demanded or paid for any Goods, Wares, or Merchandize so destroyed as aforesaid: Provided always, that no such Goods, Wares, or Merchandize so destroyed by Fire in any Store or Warehouse not provided or erected at the Charge of the Crown, nor the Proprietor or Consignee, thereof, (hall be exempt from the Payment of the Duties thereon, unless every Fireplace or Stove in the Warehouses or Buildings in which the fame shall be deposited shall be bricked up or destroyed, and such Warehouses and Buildings shall in all other respects be rendered secure from Fire to the Satisfaction of the Collector and Comptroller of the Customs or Port Surveyor, or the Storekeeper or his Deputy at the Port where such Goods, Wares, and Merchandize shall be so warehoused or secured, any Thing herein contained to the contrary notwithstanding; and that in case any Goods, Wares, or Merchandize so warehoused by virtue of this Act shall be damaged by Fire, or if warehoused in any Store provided at the Charge of the Crown, shall be damaged by Wet or any Casualty, it shall and may be lawful for the said Commissioners or any Four of them, with the Approbation of the Lord High Treasurer, or the Commissioners 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 such Goods, Wares, and Merchandize arising from such Damage: Provided always, that in all Cases wherein any Goods, Ware?, or

Mer

All warehoused
Goods shall be
stored so as to
afford Accese
to the I'ackayes-

Provision as to warehoused Goods destroycd hy Fire.

Warehouse Rent fiull he paid by Importer, &c.

Goods (hall be taken out of Warehouse in their original Package.

Wine,

Repacking
Coffee and
Cocoa Nuts for
Exportation.

Delivery of Goods imported in Bulk.

On shipping
warehoused
Goods for
Exportation, a
Certificate shall
be granted
in discharge of
Importer's
Account.

Merchandize are by this Act permitted to be lodged in Warehouses, or otherwise secured, the Expence of Warehouse Rent, and all other Charges, (hall be paid by the Importer, Proprietor, or Consignee of any such Goods, Wares, and Merchandize; and in cafe it shall be deemed expedient that any Warehouse or Warehouses should be provided or erected at the Charge of the Crown for the Purpose of securing therein any of the Goods, Wares, or Merchandize enumerated or described in the Schedule hereunto annexed, marked (A.), the Importer, Proprietor, or Co^sipnee of any such Goods, Wares, or Merchandize shall pay, to the Persons who may be appointed by the Commissioners of His Majesty's Cuitoms and Port Duties in Ireland, to receive the fame, Warehouse Rent for such Goods, Ware6, or Merchandize, to be estimated according to the usual Rate of such Rent for the like Articles paid at the Fort of Importation, and such Estimate shall be made, and the Rate of Payment fixed accordingly by the said Commissioners of Customs and Port Duties in Ireland, with the Consent and Approbation of the Lord High Treasurer, or the Commissioners of His Majesty's Treasury of Ireland for the Time being, or any Three or more of them.

XII. And be it further enacted, That no Goods, Wares, or Merchandize (hall be delivered out of or taken from any Warehouse or Place in which the same shall have been lodged or secured by virtue or in pursuance of this Act, other than in the Packaees in which the fame shall have been originally or respectively imported, or in one entire Quantity equal thereto and contained in a similar Package, nor shall any Wine, Brandy, Rum, Geneva, Spirits, or Aqua Vitæ be so taken out for Exportation in any less Quantity than One entire Cask, or in such sized Casks in which such Wine or Spirits may be legally imported or exported: Provided always, that 1.0 Alteration of any Vessels or Packages shall take place in any Goods, Wares, or Merchandize warehotised or secured under this Act without the Approbaiion of the Commissioners of Customs and Port Duties, or any Four of them: Provided always, that it shall be lawful under the Inspection of the proper Officer os Customs 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 such Re-package be not less than Four hundred Weight.

XIII. And be it further enacted, That no Goods, Wares, or Merchandize, the Duties on which shall have been secured by Bond, and which shall have been imported in Bulk, shall be delivered, except in the whole Quantity for which such Bond shall have been given, or a Quantity not less than One Ton Weight, unless by special Leave ot the Commissioners of His Majesty's Customs and Port Duties in Ireland, or any Four or more of them, such Leave to be had and obtained previous to such Delivery.

XIV. And be it further enacted, That on the shipping for Exportation of any Goods, Wares, or Merchandize which shall have been warehoused or otherwise lodged or secured according to the Directions of this Act, the Officer of the Customs who shall have attended the Shipment thereof shall after due Examination thereof give without Fee or Reward to the Exporter of such Goods, Wares, or Merchandize, or his Agent, a full and correct Certificate, which shall be fust examined and countersigned by the Port Surveyor, specifying

the

the Quantity, Quality, and Species of the Goods, Wares, or Merchandize so shipped; which Certificate shall afterwards be delivered to such Officer or other Person as the said Commissioners of the Customs and Port Duties in Ireland shall think proper to direct, in order that the fame may be entered in a Book or Books to be provided for the Purpose of keeping such Accounts, as the said Commisfioners may think necessary ant proper, with the Importer or Importers, Proprietor or Proprietors, Consignee or Consignees of Goods, Wares, and Merchandize warehoused or otherwise secured according to the Directions of this Act, which Certificate, so far as the fame will apply, shall go in discharge of the Bond given by any such Importer, Proprietor, or Consignee respectively, for the Payment of the Duties of Customs on such Goods, Wares, or Merchandize.

XV. And be it further enacted, That the Importer or Importers, Proprietor or Proprietors, Consignee or Consignees of any Goods, Wares, or Merchandize which {hall have been lodged in any Warehouse or Warehouses to be provided according to the Directions of this Act, or which (hall have been otherwise secured in Manner directed by this Act, shall within Fifteen Calendar Months to be computed from the Day on which such Importers, Proprietors, or Consignees of such Goods, Wares, or Merchandize shall have made their First Entry thereof, or in respect 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 such Time as is now required by Law, for the fame respectively, clear and take out of such Warehouses or Places respectively, either for Exportation according to the Directions of this Act, or to be consumed in Ireland, all such Goods, Wares, or Merchandize; and in cafe such Importers, Proprietors, or Consignees shall fail or neglect so to do, it shall and may be lawful for the laid Commissioners of Customs and Port Duties to cause all such Goods, Wares, or Merchandize to be publickly fold or exposed to Sale, and aster such Sale the Produce^ thereof mall in the first Place be applied to or towards the Payment of the Freight, if any such shall be due, and Notice thereof (hall have been given at the Time of Importation to the Collector of the Port, and Affidavit made at the Time of Sale, that such Freight then remained due; in the next Place in Payment of Primage and Charges of Warehouse Rent and other Charges that shall arise thereon; in the next Place in Payment of the Duties due thereon; and the Overplus (if any) shall be paid to the Proprietor or other Persons authorized to receive the fame, provided that no such Goods, Wares, or Merchandize shall be sold, unless 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 such Price cannot be obtained, then and in sucli Case all such Goods, Wares, or Merchandize shall be effectually destroyed by and in the Presence of the Collector or Chief Officer of the Customs at the Port, who is and are hereby relpectively authorized and required to fee the fame destroyed accordingly; and the Proprietor or Owner of any such Goods, Wares, or Merchandize shall have no Claim either in Law or Equity to the Value of such Goods, Wares, or Merchandize, or any Part thereof so destroyed as aforesaid; any Law, Cuilom, or Usage to the contrary notwithstanding.

3 XVI. And

Warehouse! Goods, if not cleared out within 15 Months, (hmO he fold for Payment of Duties; or if not sufficient, Hull be destroyed.

PrOTifiom of
former ware-
housing \c\&
in Ireland
stall ivot be
affected by this
Act.

No Holidays except Sundays, Chrdtroas fiav,

Importer or Proprietor may cake Samples.

Gondi may be examined by Importer, &c. from Time to Time.

XVI. And be it further enacted, That the several Rules, Regulations, Restrictions, Powers, Provisions, Clauses, Matters, and Things contained in any Act or Acts in force in Ireland at or immediately before the pasting of this Act, whether relating to the Importation or Exportation of any Goods, Wares, or Merchandize, or to the Duties payable on the Importation thereof, or to the collecting or securing those Duties, or to the permitting any Goods, Wares, or Merchandize to be warehoused without Payment of Duties, and which are not expressly repealed, revoked, altered or controuled by this present Act, shall be and remain and continue in as full Force and Effect as if this Act had not been made; any Thing herein contained to the contrary notwithstanding: Provided always, that such Goods as may be warehoused by virtue of any Act in force in Ireland immediately before the pasting of this Act with respect to such Goods, may continue to be warehoused under the Provisions of such Acts; any Thing in this Act contained to the contrary notwithstanding.

XVII. And be it further enacted, that no Holidays whatever (hall be permitted or allowed to be kept by any Officer of His Majesty's Customs in Ireland, for or in respect of any Act, Matter, or Things to be done by any such Officer in pursuance of this Act, and for the carrying the fame into Execution, except Sundays, Christmas Day, and Good Friday, and any Days which stiall be appointed by Proclamation for a General Fast or Thanksgiving, and also the Anniversaries of the Restoration of King Charles the Second, and of the Coronation of His Majesty, and the Birthdays of Their Majesties and of His Royal Highness the Prince of Wales; but that all Business relating to His Majesty's Revenue shall be carried on under this Act upon all Holidays, except as before excepted, in the fame Manner as upon other Days in the Year; any Law, Custom, or Usage to the contrary notwithstanding.

XVIII. And be it further enacted, That it shall and may be lawful for the Importer or Proprietor of any such Goods, Wares, and Merchandize at any Time in the Presence of the proper Officer to take a Sample thereof: Provided always, that out of each Cask of any Kind of Spirits or Wine not more than Half a Pint, and out of every Cask or other Package of Coffee or Cocoa Nuts not more than Two Ounces shall be taken: Provided also, that no more than Two Samples shall be taken out of the fame Cask or Package, save and except where the former Sample shall have been returned.

XIX. And be it further enacted, That every Importer or Proprietor who may have Occasion or be desirous to inspect or examine any Goods, Wares, or Merchandize to him belonging, which shall have been warehoused under this Act, shall, upon giving Four Hours Notice in Writing to the proper Officer of Customs, be permitted by such Officer with the Concurrence and in the Presence of such Officer, to enter into and remain in such Warehouse or Warehouses so long as shall be necessary, during the legal Hours of Business, for the Purpose of inspecting or examining such Goods, Wares, or Merchandize, or for making such lawful Alterations therein or Arrangements thereof as may be necessary either for the Preservation and Security thereof, or in order to the Sale or legal Disposal of the same respectively: Provided always, that no such Alterations or Arrangements shall be made which may in any respect tend to lessen His Majesty's Duties or to. impede or obstruct or otherwise embarrass rass the Officers in taking and keeping a true Account thereof; and that the Entry and Continuance of every such Importer and Proprietor into such Warehouses, and the Inspection and Examination of such Goods, Wares, and Merchandize, shall be subject to and governed by such Rules, Regulations, and Restrictions in all Respects as the Commissioners of Customs and Port Duties shall from Time to Time make, order, and direct, with respect to such Entry, Continuance, Examination, and Inspection, or any of them.

XX. And be it further enacted, That all and every the Fines, Recovery and Penalties, and Forfeitures inflicted by this Act shall be paid and ApplicKion of recovered in British Currency, and shall and may be sued for and Penal"". recovered, levied and applied in such Manner and Form, and by such Ways and Means, and with such Powers and Authorities as are prescribed, directed, and appointed in and by an Act of Parliament made in Ireland in the Fourteenth and Fifteenth Years of the Reign of his late Majesty King Charles the Second, intituled, An AS for 14, liCs.cs. fettling of the Excise or new Impofl upon His Majejly, His Heirs and Successors, according to the Book of Rates therein inserted, or in and by an Act passed in the Forty-sixth Year of His present Majesty's Reign, intituled, An AS to provide for the better Execution of the 46 G. 3. e. 106. several ABs relating to the Revenues, Matters, and Things under the Management of the Commissioners of Cufloms and Pott Duties, and of the Commissioners of Inland Excise and Taxes in Ireland, or in or by any other Act or Acts in force in Ireland relating to the said Revenues, Matters, and Things, or either of them; as fully and effectually to all Intents, Constructions, and Purposes as if the fame were particularly mentioned and expressed and re-enacted in this Act, with the like Remedy of Appeal to and for the Party and Parties, who shall think him, her, or themselves aggrieved or injured, as in and by the said Acts, or any of them, is provided and enacted. "Act may be altered or repealed this Session. § 21."

SCHEDULES to which this Act refers.

SCHEDULE (A.)

ARTICLES allowed to be warehoused: without the Duties due on the Importation thereof being first paid.

[blocks in formation]
« PreviousContinue »