Duties paid

or secured on relanding of

Wines returned.

troller of the Customs or other proper Revenue Officers at such Port or Place, that such Wine was duly landed and left there, stating the Marks, Number, Content and Ullage of each such Cask, and the Denomination of the Wine, and the Date of the landing thereof,) without permitting or suffering such Wine, or any Part thereof, to be used or consumed on board or unshipped, unladen or put in and on board of any other Ship, Vessel or Boat (Shipwreck or other inevitable Accident only excepted), or landed in any Port or Place whatsoever otherwise than as aforesaid except at London, on the Arrival there of the said last mentioned Ship or Vessel upon the Return thereof from the said Voyage, and under the Inspection of the proper Officer or Officers of Excise there; and shall then also produce all such Cask and Casks as aforesaid, not sold and delivered as aforesaid with the respective Marks, Letters, Numbers and Figures thereon cut or being at the Time of the Delivery of such Čask or Casks from the Warehouse for Shipment for such Voyage, or the Shipment thereof as aforesaid, and shall upon such relanding thereof as aforesaid at London, on the Arrival there of the said Ship or Vessel on the Return thereof from the said Voyage, pay or secure to be paid the full Duty and Duties of Excise and Customs charged and chargeable on the said Wine according to the Account taken by the proper Officer on the landing and warehousing of such Wine on the first Importation thereof, save and except on such Cask or Casks of such Wine as may have been so landed and left and so certified as aforesaid, and on any Deficiency of or in such Quantity of such Wine so shipped as aforesaid (except as aforesaid), as may have occurred by unavoidable Waste during the said Voyage, not exceeding Ten Gallons for every One hundred Gallons of the Quantity so delivered from the Warehouse to be shipped as aforesaid for the said Voyage; and also save and except on any further or greater Deficiency that shall or may be proved upon Oath by the Master or other Person having the Command of such Vessel, to the Satisfaction of the said Commissioners of Excise, to have been occasioned by actual and unavoidable Leakage or Accident on Shipboard (which Oath the Commissioners of Excise are respectively hereby authorized to administer), to take out of any such Warehouse as aforesaid, with the Knowledge and Privity of the Officer, the Cask or Casks of Wine specified in such Notice, without Payment of Duty, and to ship the same for such Voyage as aforesaid, under, subject and according to the Terms mentioned and contained in On Shipment of the Condition of such Bond; and such Officer as aforesaid shall, such Wine, Cer- upon the Shipment of any such Wine from such Warehouse as tificate of Par- aforesaid, deliver to the Master of such Ship a Certificate of the said Wine so delivered from such Warehouse, and shipped as aforesaid, containing all such Particulars thereof as aforesaid; which Certificate, with such Indorsement thereon as aforesaid, if any such Wine shall have been so landed and left as aforesaid, shall be redelivered by the Master or other Person having the Command of the Vessel by which such Wine shall be returned and brought back to London, to the proper Officer of Excise of the said Port, within Twelve Hours after such Master or other Person shall or ought by Law to have reported the Cargo of such Ship at such Port, on pain of forfeiting, for every Refusal or Default in deliver

ticulars to be redelivered by Master, on Return of Vessel.

first Bond dis

charged.

ing such Certificate as aforesaid, the Sum of One hundred Penalty 1001. Pounds; and that upon such Proof as aforesaid (where necessary) Duties being being given as aforesaid, and the full Duties charged or charge- paid or secured, able upon such Wine as aforesaid, being fully paid as aforesaid, or secured to be paid, the first Importer and Bonder of such Wine shall be wholly freed and discharged in respect of such Wine from the Bond given and entered into upon the first Importation thereof; but no such Wine shall be again warehoused without Payment of Limitation of Duty for a longer Period than Three Years from the Date of the Warehousing first Importation thereof into the United Kingdom; any thing herein contained to the contrary thereof notwithstanding.

' IX. And Whereas for the better taking and keeping an Ac'count of Pepper imported and lodged in Warehouse without 'Payment of Duty at the Time of the Importation thereof, and securing the Duty payable thereon, and regulating the Import⚫ation thereof, it is expedient that all Pepper should be imported ⚫ and exported in such sized Packages as hereinafter mentioned;" Be it therefore further enacted, That all Pepper imported into or exported from the United Kingdom shall be so imported and exported respectively, in Bags or Packages containing not less than One hundred Pounds Avoirdupois of Pepper; and that if any Pepper shall be imported into or exported from the United Kingdom loose and unpacked, or in any Bag or Package containing less than One hundred Pounds Avoirdupois, the same shall be forfeited, and shall and may be seised by any Officer or Officers of Excise: Provided always, that no such Forfeiture as aforesaid shall take place or be incurred for the Importation of any Pepper imported into the United Kingdom from the East Indies loose and unpacked, or in Bags or Packages containing less than One hundred Pounds Avoirdupois of Pepper, previous to the Fifth Day of January which will be in the Year of Our Lord One thousand eight hundred and twenty three.

X. And be it further enacted, That it shall and may be lawful for the Importer, Owner or Proprietor of Pepper imported into the United Kingdom, and warehoused and secured as aforesaid, or his or her Agent, with the Knowledge and in the Presence of the proper Officer of Excise, to separate from any Parcel or Quantity of such Pepper, all Stones, Dirt, Trash and Dust that shall be mixed therewith, and for such Officer to weigh and take an Account thereof, and for the Commissioners of Excise to order all such Stones, Dirt, Trash and Dust respectively to be destroyed, at such Time and Times and in such Manner as they shall think fit; and such Importer, Owner or Proprietor shall thereupon be discharged from so much of such Parcel or Quantity of Pepper as the Weight of such Stones, Dirt, Trash and Dust shall amount to, and from the Payment of and all Liability to pay the Duty and Duties charged or chargeable for or in respect thereof, according to the Account taken by the proper Officer of such Pepper at the Time of the Importation thereof.

XI. And be it further enacted, That the several Rules, Regulations, Restrictions, Powers, Provisoes, Clauses, Matters and Things enacted by any Law or Laws of Excise in force at or immediately before the passing of this Act, whether in relation to the Importation or Exportation, Warehousing, Bonding, Delivery

or

from first Im

portation.

Pepper imported or exported in Pack100 lbs. or loose and unpacked, forfeited.

ages of less than

Proviso for

Pepper imported from East Indies 1825.

before Jan. 5.

Dirt, &c. separated from Pepper and weighed, and Importer discharged from a proportionate Duty, according to Account taken by Officer.

Proviso for former Regulations relating to Importation and Exportation, &c.

+ Sic.

Penalties and

levied and

applied.

or Removal of any Goods, Wares or Merchandize chargeable with Duties of Excise and Customs, or either of them, or for the better ascertaining or securing those Duties respectively, not being repealed, revoked, altered or controuled by this present Act, or repugnant to any of the Provisions herein contained, shall remain, continue and be in as full force and effect as if the same respectively were and† contained in this Act.

XII. And be it further enacted, That all Fines, Penalties and Forfeitures how Forfeitures imposed by this Act shall be sued for, levied, recovered or mitigated as by any Law or Laws of Excise, or by Action of Debt, Bill, Plaint or Information in any of His Majesty's Courts of Record at Westminster, or in the Court of Exchequer in Scotland respectively; and that One Moiety of every such Fine, Penalty or Forfeiture shall be to His Majesty, His Heirs and Successors, and the other Moiety to him or them who shall inform, discover or sue for the same.

in Table annexed to be

CA P. CVI.

An Act to continue, until the First Day of July One thousand eight hundred and twenty four, several Acts of His late Majesty, respecting the Duties of Customs payable on Merchandize imported into Great Britain and Ireland from any Place within the Limits of the East India Company's Charter; and to increase the Duties payable on the Importation of Sugar from the East Indies, until the Twenty fifth Day of March One thousand eight hundred and twenty three in Great Britain, and until the First Day of July One thousand eight hundred and twenty four in Ireland.

C.

[10th July 1821.] "54 G. 3. c. 36. 55 G. 3. c. 10. 59 G. 3. c. 33. 59 G. 3. c. 52. re"cited, and 54 G. 3. c. 36. 55 G. 3. c. 10. as continued by 59 G. 3. .33. further continued, except so far as relates to the Amount "of Duties and Drawbacks under 54 G. 3. c. 36. — § 1. “54 G. 3. c. 103. as continued by 59 G.3. c.15. further continued "until 1st July 1824, except only so far as the same is altered by "this Act. § 2.

III. AND Whereas it is expedient to increase the Duties of • Customs payable on Sugar, the Growth, Produce or Manufacture ' of the East Indies, imported into any Part of the United King'dom of Great Britain and Ireland; Be it therefore enacted, Duties specified That there shall be raised, levied, collected and paid, throughout the United Kingdom of Great Britain and Ireland, to and for the Use of His Majesty, His Heirs and Successors, the several Duties of Customs mentioned and set forth in Words and Figures in the Table annexed to this Act, upon the several Sorts of Sugar in the said Table mentioned and described, the Growth, Produce or Manufacture of the East Indies, which shall be imported or brought into any Part of the United Kingdom at any time after the Fifth Day of April One thousand eight hundred and twenty

paid for Sugar imported from the East Indies.

Duty of 21. 5s. per Cwt. of

two.

IV. Provided always, and be it enacted, That from and after the passing of this Act, the Duty of Two Pounds Five Shillings

1822.

in the said Schedule mentioned, and no more, shall be charged and East India payable on every Hundred Weight of Sugar, the Growth, Produce Clayed Sugar. or Manufacture of any Place whatever in the East Indies, being Cwt of MusDuty of 21. per of the Denomination of clayed, or otherwise refined or prepared covado Sugar so as to be equal to the Quality of clayed Sugar which shall have imported or been or shall be imported, or which shall have been or shall be warehoused warehoused at any Time on or before the said Fifth Day of April before April 5. One thousand eight hundred and twenty two; and that the Duty of Two Pounds in the said Schedule mentioned, and no more, shall be charged and payable on every Hundred Weight of Brown or Muscovado Sugar, the Growth, Produce or Manufacture of any Place whatsoever in the East Indies, which shall have been or shall be imported, or which shall have been or shall be warehoused at any Time on or before the said Fifth Day of April One thousand eight hundred and twenty two.

Duties payable

V. Provided also, and be it enacted, That the several Duties imposed by this Act shall not be payable on any Sugar which shall till Sugar taken have been or shall be duly warehoused according to Law, without out of Warehouse for Home Payment of the Duty on the First Entry thereof, unless and until such Sugar shall be taken out of such Warehouse for the Purpose Duties in lieu Consumption. of being used or consumed in Great Britain or Ireland respec- of those granted tively; and the several Duties by this Act granted shall be pay- by 59 G.3. c.52. able in lieu of the Duties of Customs granted on the like Sorts of and 54 G. 3. Sugar imported into Great Britain by the said recited Act of the Fifty ninth Year of the Reign of His said late Majesty, for repealing the several Duties of Customs chargeable in Great Britain, and granting other Duties in lieu thereof, and the Table (B.) to the said Act annexed, and in lieu of the Duties granted on the like Sorts of Sugar imported into Ireland by the last recited Act of the Fifty fourth Year of His said late Majesty's Reign.

o. 103.

Before India

Sugar admitted to Entry,

l to deliver to

Master of Ves

sel

Collector Cer

tificate of Pro

VI. And be it further enacted, That before any Sugar imported into Great Britain or Ireland respectively, as being the Produce of any British Settlement, Possession or Territory in the East Indies, shall be admitted to Entry on Payment of the Duty imposed on such Sugar by this Act, and the Table thereto annexed, the Master or other Person having or taking the Charge or Command of the Ship or Vessel in which any such Sugar shall be imported, duce, and Oath shall produce and deliver to the Collector or other Chief Officer of that Sugar same the Customs at the Port of Importation, a Certificate under the as mentioned in Hand and Seal of the Collector or other Chief Officer of the CusCertificate. toms of the Port or Place in the East Indies where such Sugar shall have been taken on board; or if no such Collector or other Chief Officer of the Customs shall be residing at such Port or Place, then a Certificate shall be produced under the Hand and Seal of the Principal Officer of such Port or Place, or of the Judge or Commercial Resident of the District, testifying that Oath had been made before him (who is hereby authorized and required to administer such Oath, and to grant such Certificate,) by the Shipper of such Sugar, that the same was really and boná fide the Growth, Produce or Manufacture of such British Settlement, Possession or Territory; and the Master or other Person having or taking the Charge or Command of the Ship or Vessel in which such Sugar shall be imported into Great Britain or Ireland respectively, shall make Oath before the Collector or other Chief

4

Officer

If no Certificate or Oath, Sugar not taken to be India Sugar.

Commissioners

of Customs may admit Sugar to Entry on Pay

ment of former Duties, if Ves

sels sailed before receiving Information of passing of Act.

How Duties to be levied.

Regulations

now in force as to Sugar to extend to this Act.

Officer at the Port of Importation (who is hereby authorized and required to administer the same), that the Sugar so imported is the same as mentioned and referred to in the said Certificate; and on Failure of such Certificate being produced, and Proof on Oath as aforesaid being made, such Sugar shall be deemed and taken to be the Growth, Produce or Manufacture of some Place in the East Indies, not being a British Settlement, Possession or Territory, and shall be charged with the Duty imposed by this Act, and the Schedule thereto annexed, on such Sugar of Foreign Growth, Produce or Manufacture.

VII. And be it further enacted, That it shall and may be lawful for the Commissioners of Customs in England and Scotland respectively, and the Commissioners of Customs and Port Duties in Ireland, by and with the Consent and Approbation of the Commissioners of His Majesty's Treasury of the United Kingdom of Great Britain and Ireland, or any Three or more of them, upon Proof to the Satisfaction of the said Commissioners of the Customs respectively, that the Ship or Vessel in which any such Sugar shall have been laden had sailed from any Port or Place in the East Indies previously to any Information having reached such Port or Place of the passing of this Act, to admit such Sugar to Entry upon Payment of the Duties chargeable on such Sugar by the said Acts of the Fifty fourth, Fifty fifth and Fifty ninth Years of the Reign of His late Majesty; and such Sugar so imported in pursuance of any such Orders shall be subject and liable to the Duties imposed by the said Acts, and no more, on Importation into Great Britain or Ireland; any thing in this Act to the contrary notwithstanding.

VIII. And be it further enacted, That the said Duties of Customs by this Act granted and imposed shall be paid, applied and accounted for, in such and the like manner in all respects as the permanent Duties granted by the said recited Act of the Fifty ninth Year of the Reign of His late Majesty, for repealing the several Duties of Customs chargeable in Great Britain, and granting other Duties in lieu thereof, are by the said Act directed to be paid and applied and accounted for; and the said Duties shall be raised, levied, collected and recovered, and a Proportion of the said Duties shall and may from time to time be suspended, in such and the like manner and in or by any or either of the general or special Means, Ways or Methods, by which any other Duties of Customs on Sugars payable to His Majesty in Great Britain or Ireland respectively, are or may be raised, levied, collected or recovered or suspended, under or by virtue of any Act or Acts of Parliament in force immediately before the passing of this Act; and all Sugar by this Act made liable to the Payment of or chargeable with the Duties by this Act imposed, and the Importers of such Sugar, and all other Persons liable to the Payment of such Duties, shall be, and the same are hereby made subject and liable to all and every the Conditions, Regulations, Rules, Restrictions and Forfeitures, as well with respect to the Payment of the Duties on such Sugars, as with respect to the Suspension of a Proportion of the said Duties to which such Sugar or such Persons were generally or specially subject and liable by any such Act or Acts of Parliament as aforesaid, now in force re