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act, and all bonds given in respect of any goods warehoused or entered to be warehoused under any act in force at the commencement of this act, shall continue in force for the purposes of this act. §4.

Warehouses for tobacco.-The commissioners of customs shall, out of the duties of customs, provide warehouses for the warehousing of tobacco at the ports into which tobacco may be legally imported :Provided that for every hogshead, chest, or case of tobacco so warehoused, the importer or proprietor shall pay for warehouse rent such sum not exceeding any sum payable under any act in force at the time of the commencement of this act and at such periods and in such manner as the commissioners of the treasury shall by their warrant direct, and all such sums shall be paid and appropriated as duties of customs. § 5.

Power to revoke or alter appointment.—It shall be lawful for the commissioners of the treasury by warrant,-and for the commissioners of customs by order,-to revoke any former warrant, or any former order, or to make any alteration in or addition to any former warrant or order. § 6.

Publication in Gazette.-Every order made by the commissioners of customs in respect of warehouses of special security, as well those of original appointment, as those of revocation, alteration, or addition, shall be published in the London Gazette, for such as shall be appointed in Great Britain; and in the Dublin Gazette, for such as shall be appointed in Ireland. § 7.

Warehouse-keeper may give general bond.-Before any goods shall be entered to be warehoused in any warehouse, in respect of which security by bond shall be required, the proprietor or occupier of such warehouse, if he be willing, shall give general security by bond, with two sureties, for the payment of the full duties of importation, or for the due exportation thereof; and if such proprietor or occupier be not willing, the different importers shall, upon each importation, give such security in respect of the particular goods imported by them, before such goods shall be entered to be warehoused. § 8.

Sale of goods in warehouse.—If any goods lodged in any warehouse shall be the property of the occupier and shall be bond fide sold by him, and upon such sale there shall have been a written agreement signed by the parties, or a written contract of sale made, executed, and delivered by a broker, or person authorized on behalf of the parties, and the amount of the price shall have been actually paid or secured to be paid by the purchaser, every such sale shall be valid, although such goods shall remain in such warehouse,-provided that a transfer of such goods shall have been entered in a book, to be kept by the officer of the customs having charge of such warehouse, who is to enter such transfers with the dates thereof, upon application of the owners, and to produce such book upon demand. § 9.

Stowage in warehouse.-All goods warehoused shall be stowed in such manner as that easy access may be had to every package or parcel, and if the occupier shall omit so to stow the same, he shall forfeit five pounds; and if any goods shall be taken out of any warehouse without due entry with the proper officers of customs, the occupier shall be liable to the payment of the duties. § 10.

Goods fraudulently concealed or removed. If any goods warehoused shall be fraudulently concealed in or removed from the warehouse, the same shall be forfeited;-and if any importer or proprietor of goods warehoused, or any person in his employ, shall, by any contrivance

fraudulently open the warehouse, or gain access to the goods except in the presence of the proper officer, such importer or proprietor shall forfeit five hundred pounds. § 11.

Examination on entry and landing.—Marking package. Within one month after any tobacco shall have been warehoused and upon the entry and landing of any other goods to be warehoused-the officer of customs shall take a particular account of the same, and shall mark the contents on each package, and shall mark the word "prohibited" on such as contain goods prohibited to be imported for home use-and all goods shall be warehoused and kept in the packages in which imported, and no alteration shall be made in the packages or the packing of any goods in the warehouse, except in cases hereinafter provided. § 12.

How goods to be carried to warehouse.-All goods entered to be warehoused, or to be rewarehoused, shall be carried to the warehouse under the care or with the authority of the officer of customs, and in such manner, and by such persons and by such roads or ways, and within such time, as the officer shall authorize, and all goods not so carried shall be forfeited. § 13.

Goods to be cleared in three years, Ships' stores in one year.—All goods warehoused shall be cleared, either for exportation or for home use, within three years—and all surplus stores of ships within one year from the first entry, (unless further time be given by the coinmissioners of the treasury,)—and if such goods be not so cleared, it shall be lawful for the commissioners of customs to cause the same to be sold, and the produce shall be applied to the payment of warehouse rent and other charges, and the overplus paid to the proprietor-and such goods, when sold, shall be held subject to all the conditions to which they were subject previous to such sale-except that a further time of three months from the date of sale be allowed to the purchaser for clearing from the warehouse-and if the goods so sold shall not be cleared within such three months, the same shall be forfeited :-Provided that if the goods shall have been imported by the East India company, or shall be of the description called "piece goods," imported from places within the limits. of their charter into the port of London, the same shall, at the requisition of the commissioners of customs, be exposed to sale by the said company at their next ensuing sale, and shall be then sold for the highest price offered. § 14.

Accident in landing or shipping goods.-If any goods entered to be warehoused-or entered to be delivered from warehouse, shall be lost or destroyed by any unavoidable accident, (either on shipboard or in the landing or shipping, or in the receiving into or delivering from the warehouse,) it shall be lawful for the commissioners of customs to remit or return the duties on the quantity so lost or destroyed. § 15.

Entry. No goods warehoused shall be taken from the warehouse,except upon due entry, and under care of officers for exportation,―or upon due entry and payment of the full duties for home use,-if they be such goods as may be used in the United Kingdom. § 16.

How rum for stores, and surplus stores, may be shipped.-Any rum of the British plantations may be delivered into the charge of the searcher, to be shipped as stores for any ship without entry or payment of any duty, and any surplus stores of any ship may be delivered into the charge of the searcher to be reshipped as stores for the same ship, or for the same master in another ship,-without entry or payment of any duty, (being duly borne upon the victualling bill,) and if the ship, for

the future use of which any surplus stores have been warehoused, shall have been broken up or sold, such stores may be delivered for the use of any other ship belonging to the same owners, or may be entered for payment of duty, and delivered for the private use of such owners, or of the master or purser. § 17.

Duties to be paid on original quantities.-Upon the entry of any such goods to be cleared from the warehouse, (if for home use,) the person entering inwards shall deliver a bill of the entry and duplicates thereof, in like manner as in the case of goods entered to be landed, as far as applicable, and at the time shall pay down to the officer of customs the full duties, and not being less in amount than according to the account of the quantity first taken, at the time of the first entry and landing, without any abatement on account of deficiency, except as by this act provided ;*—and if the entry be for exportation or for removal to any other warehouse, and any of the packages be deficient of the quantities, according to the account first taken, a like entry inwards shall also be passed in respect of the quantities deficient, and the full duties shall be paid on the amount thereof, before such packages shall be delivered or taken for exportation or removal, except as by this act provided;-and if any goods deficient in quantity shall be such as are charged to pay duty according to the value, such value shall be estimated at the price for which the like sorts of goods of the best quality shall have been last or lately sold, either at any sale of the East India company, or in any other manner. § 18.

Goods warehoused virtually. If after any goods shall have been entered and landed to be warehoused, and before the same shall have been actually deposited, the importer shall further enter the same for home use or for exportation, the goods so entered shall be considered as virtually warehoused, although not actually deposited, and may be delivered and taken for home use and for exportation, as the case may be. § 19.

Goods may be removed to other ports. Tobacco for the navy.-Any goods which have been warehoused at some port may be removed by sea or inland carriage to any other port, in which the like goods may be warehoused upon importation, to be rewarehoused at such other port, and again to any other such port, to be rewarehoused, subject to the regulations hereinafter mentioned; (that is to say,) twelve hours' notice in writing of the intention to remove such goods shall be given to the warehouse officer, specifying the particular goods, and the marks, numbers and descriptions of the packages, in what ship imported, when and by whom entered inwards to be warehoused; and if subsequently rewarehoused, when and by whom rewarehoused, and to what port the same are to be removed; and thereupon the warehouse officer shall take a particular account of such goods, and shall mark the contents on every package in preparation for the delivering of the same for the purposes of such removal, and previous to the delivery thereof may cause the proper seals of office to be affixed thereto :-Provided always, that tobacco the produce of the British possessions in America, or of the United States of America, and purchased for the use of his Majesty's navy, may be removed by the purser of any ship of war in actual service, to the ports of Rochester, Portsmouth, or Plymouth, to be there

But see as tobacco, 7 Geo. IV. c. 48. § 36. post.

rewarehoused, in name of such purser, in such warehouse as shall be approved for that purpose by the commissioners of customs. § 20.

Entry for removal, and re-entry for warehousing -Before such goods shall be delivered to be removed, due entry of the same shall be made, and a proper bill of such entry, with duplicates thereof, be delivered to the collector or comptroller, containing the before-mentioned particulars, and an exact account of the quantities of the different sorts of goods, and such bill of the entry, signed by the collector and comptroller, shall be the warrant for the removal; and an account of such goods, containing all such particulars, shall be transmitted by the officers of the port of removal to the officers of the port of destination ;—and upon the arrival of such goods at the port of destination, entry of the same to be rewarehoused shall in like manner be made with the collector and comptroller at such port, containing all the particulars and accounts before mentioned, together with the name of the port from which such goods have been removed, and the description and situation of the warehouse in which they are to be warehoused;-and the bill of such entry, signed by such collector and comptroller, shall be the warrant to the landing officer and the warehouse officer to admit such goods to be there rewarehoused, under such examination as is made of the like goods when first warehoused upon importation and the particulars to be contained in such notice and in such entries shall be written and arranged in such form and manner as the collector and comptroller shall require ;—and the officers at the port of arrival shall transmit to the officers at the port of removal an account of the goods so arrived according as they shall upon examination prove to be and the warehouse officers at the port of removal shall notify such arrival in their books. § 21.

Bond to rewarehouse may be given at either port.-The persons removing such goods shall, at the time of entering the same, give bond, with one surety, for the due arrival and rewarehousing of such goods within a reasonable time, (with reference to the distance, to be fixed by the commissioners of customs,) which bond may be taken by the collector and comptroller either of the port of removal or of the port of destination, as shall best suit the residence or convenience of the persons interested;-and if such bond shall have been given at the port of destination, a certificate thereof, under the hands of the collector and comptroller, shall, at the time of entering such goods, be produced to the collector or comptroller of the port of removal. § 22.

Bond how to be discharged.-Such bond shall not be discharged unless such goods shall have been duly rewarehoused at the port of destination within the time allowed, or shall have been otherwise accounted for to the satisfaction of the commissioners ;-nor until the full duties due upon any deficiency shall have been paid ;-nor until fresh security shall have been given, in manner hereinafter provided, unless such goods shall have been lodged in some warehouse, in respect of which general security shall have been given by the proprietor or occupier, or in some warehouse in respect of which no security is required. § 23.

Goods rewarehoused held as first warehoused.-Such goods when so rewarehoused may be entered and shipped for exportation, or entered and delivered for home use, as the like goods may be when first warehoused upon importation, and the time which such goods shall be allowed to remain rewarehoused at such port shall be reckoned from the day when the same were first entered to be warehoused. § 24.

Entry, goods deemed virtually warehoused after rewarehousing.—

upon the arrival of such goods at the port of destination the parties shalf be desirous forthwith to export the same, or to pay duty thereon for home use, without actually lodging the same in warehouse, it shall be lawful for the officers of the customs at such port, after all the formalities of entering and examining for rewarehousing have been performed, (except the labour of carrying and of lodging the same in warehouse,) to consider the same as virtually rewarehoused, and to permit the same to be entered and shipped for exportation-or to be entered and delivered for home use, upon payment of the duties, in like manner as if such goods had been actually lodged in warehouse, and the account taken for the rewarehousing may serve as the account for delivering the same as if from the warehouse, either for shipment or for payment of duties ;—and all goods so exported, or for which the duties have been so paid, shall be deemed to have been duly cleared from the warehouse. §25.

Removal in the same port.—Any goods which have been warehoused in the port of London may, with the permission of the commissioners of customs, be removed to any other warehouse in the said port in which like goods may be warehoused on importation;-and any goods which have been warehoused in some warehouse in any other port may, with the permission of the collector or comptroller, be removed to any other warehouse in the same port in which like goods may be warehoused on importation, under such general regulations as the commissioners of customs shall direct. § 26.

Goods, &c. subject to original conditions.—All goods removed from one warehouse for or to another, (whether in the same port or in a different port) and all proprietors of such goods, shall be subject to all the conditions to which they would have been subject if such goods had remained in the warehouse where originally warehoused. § 27.

Goods sold, new owner may give bond, and release the original bonder. -If any goods warehoused in respect of which general security by bond, as before provided, shall not have been given by the proprietor or occupier of such warehouse-and particular security (as in such case is required) shall have been given by the importer-and such goods shall have been sold, so that the original bonder shall be no longer interested, or have control over such goods, it shall be lawful for the officers to admit fresh security to be given by the bond of the new proprietor with his sufficient surety, and to cancel the bond given by the original bonder, or to exonerate him and his surety to the extent of the fresh security. § 28. Bond of remover to be in force in new warehouse.—If the person removing any goods from one port to another, (and who shall have given bond in respect of such removal and rewarehousing,) shall be interested in such goods, after the same shall have been rewarehoused, and such goods shall have been rewarehoused in some warehouse, in respect of which security is required, and the proprietor or occupier shall not have given general security, the bond in respect of such removal and rewarehousing shall be conditional and continue in force for the rewarehousing, until fresh bond be given by some new proprietor or other person, in manner before provided. § 29.

Sorting goods, &c.-It shall be lawful in the warehouse to sort, separate, pack, and repack any goods, and to make such alterations therein, or arrangements thereof, as may be necessary either for the preservation of such goods, or in order to the sale, shipment, or legal disposal of the same; provided that such goods be repacked in the same packages,—or in packages of entire quantity equal thereto-or in such other packages

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