Collectors of Ireland to pay ceiver General; and also pay to the Proprietors the Sums to which they are entitled. IG. 4. c. 61. § 2. 45 G. 3. c. 99. < "not having claimed or demanded Payment of such Sum or Sums of Money: And Whereas it is advisable to empower and authorize 'the said Collectors to account for and pay over to the Receiver 'General of His Majesty's Revenue of Customs in Ireland for the • Time being, all such Sum or Sums of Money as have been re'ceived or hereafter may be by them received for or upon account of Goods sold under the Provisions of the said recited Act, or any other Act or Acts in force in Ireland relating to warehoused Goods:' Be it therefore enacted by The King's Most Excellent Majesty, by and with the Advice and Consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the Authority of the same, That it shall and may be lawful for the said Collectors of the Customs in Ireland, and they are hereby required, to pay over all such Sum or Sums of Money received or to be received as aforesaid to the said Receiver General of Customs; such Money to be brought to Charge and applied to the Account of the Consolidated Duties of Customs in Ireland. II. And be it further enacted, That it shall and may be lawful for the Commissioners of Customs and Port Duties in Ireland for the Time being, or any Three or more of them, from time to time to order and direct any Collector or Collectors of the Customs for the Time being to pay over, out of any Money in his or their Hands arising from the Revenue of Customs, to the Proprietor or Proprietors of such Goods as have been or may be so sold and the Produce paid over as aforesaid, all such Sum or Sums of Money as such Proprietor or Proprietors may now be or shall hereafter become entitled to under the Provisions of the said recited Act. CA P. CIV. An Act to amend an Act of the last Session of Parliament, for < W HEREAS by an Act made in the last Session of Parliament, intituled An Act to charge additional Duties on the Importation of certain Articles into the Isle of Man, and to regulate the Trade of the said Island, it is among other things enacted, that it shall be lawful for the Commissioners of His Majesty's Customs in England, or any Four of them, to grant their Licences, under the Rules, Regulations and Provisions of ' an Act passed in the Forty fifth Year of the Reign of His late Majesty King George the Third, intituled An Act for regulating and encouraging the Trade, for the Improvement of the Revenue • and Prevention of Smuggling in and from the Isle of Man, for 'the Importation into the Port of Douglas in the Isle of Man of • Five thousand five hundred Weight of Muscovado Sugar, and no more, in any one Year, in British built Ships, owned, registered ' and navigated according to Law, and not of less Burthen than Fifty Tons: And Whereas it is expedient that a greater Quantity of Sugar should be imported into the said Island:' Be it therefore enacted by The King's Most Excellent Majesty, by : and with the Advice and Consent of the Lords Spiritual and Licences for and by the Authority of the same, That from and after the passing Commissioners < < WH CA P. CV. An Act for amending the Laws of Excise relating to ware- Bb Waste. How Amount of Decrease ascertained. United Kingdom, according to the Account taken by the proper Officers of such Goods at the Time they were imported, if the Wine contained in any Cask so exported shall be found by the proper Officer to be at the Time when the same is delivered for the Purpose of being so exported from the Warehouse wherein the same has been lodged and secured as aforesaid, to be from natural Waste decreased, and less in Quantity than when such Wine was imported, lodged and secured as aforesaid, or if the Spirits contained in any Cask so exported shall be found by such Officer, at the Time when the same is delivered as aforesaid for the Purpose as aforesaid, to be from natural Waste decreased, and less in Quantity than when such Spirits were imported, lodged and secured as aforesaid, the Amount of such Loss or Decrease being ascertained, where such Spirits were imported of a Strength above the Strength of Proof, by deducting the Number of Gallons by Gauge or Measure of the Bulk of such Spirits, with the Number of Gallons of the Over Proof of such Spirits (if any remain) added thereto, so delivered for Exportation, from the Number of Gallons by Gauge or Measure of the Bulk of such Spirits, with the Number of Gallons of the Over Proof of such Spirits added thereto at the Time the same were imported, lodged and secured as aforesaid, being the total Number of Gallons for which the Importer or Importers of such Spirits were chargeable with Duty on the Importation thereof; or if the Coffee, Cocoa Nuts or Pepper respectively so exported, shall be found by the proper Officer to be at the Time of being delivered as aforesaid, for the Purpose aforesaid, to be from natural Waste decreased and less in Weight than when such Coffee, Cocoa Nuts and Pepper respectively were imported, lodged and secured as aforesaid, the Importer and Importers thereof respectively shall not be charged or chargeable with or liable to pay any Duty or Duties of Excise or Customs for or in respect of any such decreased Quantities or Quantity of any of such Goods which he, she or they shall at any Time take from and out of the Warehouse or Place in which the same are or were secured as aforesaid, and export as aforesaid, subject to the Allowance for Laws and Regulations provided by Law for that Purpose: Provided always, that such decreased Quantity from natural Waste, on which such Allowance of the Duty and Duties shall be so made, shall not exceed or be more than the respective Proportions following; videlicet, One Gallon of Wine for and upon every Cask of Wine so exported, which shall have remained in the Warehouse secured as aforesaid for any Period not exceeding One Year; Two Gallons for and upon every such Cask which shall have so remained in the Warehouse for any Period exceeding One Year and not exceeding Two Years; and Three Gallons for and upon every such Cask which shall have so remained in the Warehouse for any Period exceeding Two Years; and One Gallon Hydrometer Proof of Spirits, for every such One hundred Gallons of the Spirits from which the Spirits so exported were or are deducted as aforesaid, to ascertain the Amount of such Decrease thereon as aforesaid, and after the same Rate for any less Quantity of Spirits contained in any Cask or Casks so exported, which shall have remained in the Warehouse secured as aforesaid for any Period not exceeding Six Months; Two Gallons for every such One hundred Gallons of Waste not to exceed the Proportions herein mentioned. such Proviso for charging Duties of Excise and Customs, without Allowance on Spirits, &c. taken out of Warehouse for Home Consumption. such Spirits which shall have so remained in the Warehouse for any Period exceeding Six Months and not exceeding Twelve Months; Three Gallons for every such One hundred Gallons of such Spirits which shall have so remained in the Warehouse for any Period exceeding Twelve Months and not exceeding Eighteen Months; Four Gallons for every such One hundred Gallons of such Spirits which shall have so remained in the Warehouse for any Period exceeding Eighteen Months and not exceeding Two Years; and Five Gallons for every such One hundred Gallons of such Spirits which shall have so remained in the Warehouse for any Period exceeding Two Years; and Two Pounds for every One hundred Pounds of Coffee, Cocoa Nuts and Pepper respectively, according to the Account taken thereof by the proper Officer, for the Purpose of charging the Duties payable on the Importation thereof, which shall be taken out of any such Warehouse or Place, and exported from the United Kingdom as aforesaid to Foreign Parts, within the Time limited for that Purpose, and so in Proportion for any less Quantity; and provided that nothing herein contained shall extend or be deemed or construed to extend to prevent or hinder the full Duties of Excise and Customs, without any Allowance or Deduction whatsoever, from being chargeable, charged, demanded and paid on all Spirits, Wine, Coffee, Cocoa Nuts and Pepper respectively, so warehoused and secured as aforesaid, and taken out of any such Warehouse for Home Consumption, at the Time they are respectively so taken out for that Purpose, according to the Account taken at the Time of the Importation thereof, or in any such Warehouse; and that every such Cask of Spirits shall be regauged, and the Strength of the Spirits therein re-examined by the proper Officer with the Hydrometer at the Time of being so delivered and taken out for Home Consumption; and such Officer is hereby authorized to draw from every such Cask a fresh Sample of Half a Pint of such Spirits for that Purpose, returning such Sample, when found of or below the Strength at which such Spirits were imported, to the Cask from which such Sample was drawn; and that nothing in this Act shall Not to exempt exempt or be deemed or construed to exempt any Quantity or Quantities of any of such Goods from being chargeable and charged with all such Duties, that may be found or discovered after such Account has been first taken, and such Goods have been deposited in any such Warehouse or other Place as aforesaid, and shall not be exported as aforesaid; nor shall this Act extend or be construed to extend to any Waste, Deficiency or Quantity which shall have been found to be wanting in any Cask or Casks of Wine or Spirits, or in the Weight of any Coffee, Cocoa Nuts or Pepper so exported, for or in respect of which the Duties were or have been paid, but to such only whereon the Duties have not been paid before the passing of this Act, and to such Goods as shall be hereafter exported; any thing in this or any other Act or Acts of Parliament to the contrary thereof notwithstanding: And provided that it shall and may be lawful for the Treasury may Lords Commissioners of His Majesty's Treasury for the Time make further being, or any Three of them, to extend and make further Allowance for and after a larger Rate of Decrease of Spirits so exported than as aforesaid, if they shall deem it necessary or expedient Spirits to be regauged, and Strength re examined, &c. 1 from Duties such Goods as may be found after Account first taken. To what Deficiency Act to extend only. Allowances. Warehoused Goods subject to Regulations of Act. Bond for Payment of Duties within Three Years, except for Goods taken out for Home Consumption, or exported before Expiration of so to do, under and subject to such Conditions, Limitations, Provisions and Regulations as they may direct by any Order or Warrant, Orders or Warrants, to be by them issued for that Purpose. II. And be it further enacted, That all Goods whatsoever imported into the United Kingdom, and subject to any Excise Duty or Duties, which may by Law be so warehoused and secured as aforesaid, under Bond, without Payment of such Duty or Duties at the Time of the Importation thereof, shall be warehoused as aforesaid under and subject to the Regulations contained in and referred to by this Act; and that in lieu of the Time or Period, Times or Periods, for which any such Bond or Bonds is or are now given or directed to be given for Payment of the Duties charged or chargeable on any such Goods subject to any Excise Duty or Duties, and so warehoused as aforesaid, and not exported before the Expiration thereof, every such Bond shall be made and given for Payment of such Duties within Three Years from and after the Day of the Date of such Bond, except for such Part of the Goods that Time, &c. therein mentioned as shall, before the Expiration of such Three Years, be taken out on Payment of Duty for Home Consumption, or duly exported to Foreign Parts; and that no Goods subject to any Duty or Duties of Excise, which have been or shall be so warehoused or otherwise secured under Bond as aforesaid, in any Port or Place of the United Kingdom, shall, on Removal to any other Port or Place of the United Kingdom, be warehoused at the Port or Place to which the same shall be removed, without Payment of the Duty and Duties thereon for more than the Residue of the said Term of Three Years then unexpired, from the Day of the Date of the Bond given on the first Importation of such Goods, or of the Goods of which such Goods are a Part, from Foreign Parts into the United Kingdom; and if any such Goods shall not be taken out by the Importer, Owner or Proprietor thereof, from the Warehouse or other Place in which the same shall be secured as aforesaid, and the Duty and all Duties charged or chargeable thereon paid, or exported to Foreign Parts, before the Expiration of the Time or Period for which such Goods shall be secured as aforesaid, it shall and may be lawful for the Commissioners of Excise to order all such Goods to be sold for Home Consumption, and to sell the same for Home Consumption for the best Price that can be obtained for the same, (not being less thân the full Amount of all the Duties of Customs and Excise, together with the Expences and Charges respectively, charged and chargeable thereon, or for or in respect thereof,) paying the Surplus after the Satisfaction of such Duties in or towards discharging the Expences of such Sale, and afterwards of other the Charges and Expences aforesaid, and the Residue thereof (if any) to the Importer or Importers of such Goods; and if such Price for Home Consumption cannot be obtained, then and in such case it shall and may be lawful for the Proprietor or Owner, Proprietors or Owners of the Warehouse in which any such Goods shall be lodged and secured as aforesaid, the Consent of the Commissioners of Excise being first had and obtained, to sell the same for Exportation only, for the best Price that can be obtained for the same, paying and applying the Proceeds of such Sale towards discharging all Charges and Expences of such Sale and as afore Goods to be sold by Commissioners of Excise for Home Con sumption at the Expiration of Three Years. If Price for sumption not sufficient for Duties, &c. such Goods may be sold for Exportation. |