warehouse Goods in such Warehouses of special Security, although not specified in Warrant, unless prohibited by the Treasury. Taking Goods imported and warehoused for Export only, or imported contrary to Navigation Laws, out of Warehouse for Home Consumption. Penalty. Prohibited Goods not to be exported to British Colonies. Certain Goods excepted. Penalty. Seizure of and Merchandize whatever, allowed to be warehoused or secured under the Provisions of this Act, to lodge and deposit, at his Option, any such Goods or Merchandize in Warehouses erected in Places inclosed by or surrounded with Walls, or in any other Warehouse or Place of special Security approved of by the Commissioners of His Majesty's Treasury as aforesaid, although such Goods or Merchandize may not be specified in any Warrant of the said Commissioners of the Treasury, unless the said Commissioners of the Treasury shall specially prohibit the Warehousing of any such Goods or Merchandize in such Warehouses; and all such Goods and Merchandize not so specially prohibited shall be entitled to all such Privileges and Advantages, to all Intents and Purposes, as if the same had been so lodged or secured under the Authority of any Warrant of the said Commissioners of the Treasury. XI. Provided always, and be it enacted, That no Goods or Merchandize whatsoever, which have been prohibited to be imported, or the Importation of which may be restrained by any Act or Acts in force on or immediately before the Commencement of this Act, and which under this Act are permitted to be imported and warehoused for Exportation only, nor any Goods which shall be imported into Great Britain contrary to the Laws of Navigation, and which shall be warehoused or secured under the Provisions of this Act, shall be delivered from or taken out of any such Warehouse or Place for the Purpose of being used or consumed in any Part of the United Kingdom, upon any Pretence or under any Authority whatsoever; upon pain of the Forfeiture of all such Goods and Merchandize, and also of a Sum equal to Twice the Value of such Goods and Merchandize so taken out of Warehouse contrary to this Act, to be paid by the Person or Persons to whose Use or Account such Goods or Merchandize shall be delivered out of Warehouse contrary to this Act. XII. Provided also, and be it enacted, That no Goods or Merchandize, the Importation whereof for Home Consumption hath been prohibited by any Act or Acts in force on or immediately before the Commencement of this Act, and which shall be imported and warehoused or secured under the Provisions of this Act for Exportation, (Goods of the Manufacture of Persia, China or the East Indies excepted,) shall be delivered from or taken out of any such Warehouse or Place, for the Purpose of being exported to any British Colony, Plantation, Territory or Dominion in America or the West Indies, any thing hereinbefore contained to the contrary in any wise notwithstanding; upon pain of the Forfeiture of all such Goods and Merchandize, and also of a Sum equal to Twice the Value of such Goods and Merchandize so taken out of Warehouse contrary to this Act, to be paid by the Owner or Exporter of such Goods or Merchandize; and such Goods shall and may be seized and prosecuted by any Officer or Officers of His Majesty's Customs in such Colonies, in the like manner as any other Goods forfeited for any Offence against the Laws of His Majesty's Revenue of Customs. Exporting XIII. Provided also, and be it enacted, That the several Goods specified Goods or Merchandize mentioned in Schedule (B.) to this Act in Schedule (B.) annexed, which shall be warehoused or secured under the Provisions Home Con sumption visions of this Act, shall not be delivered from or taken out of to British Coloany Warehouse or Place in which the same shall have been ware- nies, before housed or secured under this Act, for the Purpose of being exported to any British Colony, Plantation, Territory or Dominion Duties paid. in America or the West Indies, nor be permitted or allowed to be imported into any such British Colony or Plantation, unless and until all Duties, as well of Customs as Excise, payable in Great Britain or Ireland respectively, on such Goods and Merchandize, if the same had been taken out for Home Consumption, shall have been first fully paid and satisfied; upon pain of the Penalty. Forfeiture of all such Goods and Merchandize, and also of a Sum equal to Twice the Value of such Goods and Merchandize so taken out of Warehouse contrary to this Act, to be paid by the Owner or Exporter of such Goods and Merchandize. XIV. And be it further enacted, That all Goods and Merchandize not directed to be warehoused or secured under the Order of the Commissioners of the Treasury, or not specified, enumerated or described in the Schedule marked (A.) annexed to this Act, or the Importation of which hath not been prohibited by any Act or Acts in force immediately before the passing of this Act, shall and may be lodged and deposited or secured in such Warehouses or Places in the Port of London, or in any other Port in the United Kingdom, as the Commissioners of Customs, and the Commissioners of Excise, in Cases where that Revenue is concerned, in or for any Part of the United Kingdom of Great Britain and Ireland, or any Three of such Commissioners within their Jurisdiction respectively, shall approve and direct, under and subject to such Rules, Regulations, Securities and Restrictions, in all respects, as are contained in this Act. All other Goods may be ware- Customs and the Warehouses, on Bond of Im porter, &c. for Duties. XV. Provided always, and be it further enacted, That it shall Goods may be and may be lawful for the Commissioners of Customs and Excise, lodged in Warewithin their Jurisdiction respectively, to permit and allow any by Customs and houses approved such Goods and Merchandize to be warehoused or secured in Excise, on Seany such Warehouses, Warehouse Rooms or Places, approved curity for Duties and directed by the said Commissioners, in all Cases where the by the Owner of Owners or Consignees of such Goods and Merchandize, or the Proprietors, Renters or Lessees of such Warehouses, Warehouse Rooms or Places, which may be so approved by the said Commissioners for the Reception of such Goods and Merchandize, shall have given and entered into, or shall give and enter into sufficient Security, by Bond to His Majesty, His Heirs and Successors, in such Amount, and with such Surety or Sureties as may be approved by the said Commissioners, for the Payment of the full Duties of Customs and Excise payable on all such Goods and Merchandize as may from time to time be lodged or secured in such Warehouses, Warehouse Rooms or Places, when such Goods and Merchandize shall be taken out for Home Consumption, or for the due Exportation of such Goods and Merchandize, according to the Provisions of this Act, and from time to time to renew such Bond so often as the same shall become forfeited by any Breach of the Condition thereof; and that in any such Case no other or further Bond shall be required from the Importer, Proprietor or Consignee of any Goods or Merchandize warehoused or secured in such Warehouses, Warehouse Rooms or Bond renewed. No further Size of Casks and Packages for Spirits, Wines, Tobacco, Snuff, Coffee and Cocoa Nuts warehoused. Penalty. Casks for Plantation Rum imported for Ships' Stores. How surplus tish Ships may Taking out such Stores. Places, any thing in this Act to the contrary in any wise notwithstanding. XVI. And be it further enacted, That from and after the Commencement of this Act, no foreign Brandy, Rum, Geneva, Spirits, Aqua Vita or Wine, shall be warehoused under the Provisions of this Act, unless the same shall be imported in Casks, each containing at least Forty five Gallons, or in Bottles, in Cases containing at least Three Dozen Quart Bottles, or reputed Quart Bottles, or Bottles larger than reputed Quart Bottles; and that no Tobacco or Snuff shall be so warehoused, unless the same shall be imported in Casks, Hogsheads, Chests, Cases or Packages, containing at least Four hundred and fifty Pounds Averdupois net Weight each, without and free from any internal Packages separate and separately of less Weight; and that no Coffee or Cocoa Nuts shall be so warehoused, unless the same shall be imported in Casks, Bags, Boxes or other Packages, containing at least One hundred Pounds Averdupois net Weight each; and that any such Goods and Merchandize which shall be imported in Casks, Cases, Hogsheads, Chests, Bags, Boxes or other Packages, of less Content respectively than as aforesaid, shall be forfeited, and may be seized by any Officer or Officers of Customs or Excise. XVII. Provided always, and be it enacted, That Rum, the Produce of the British Plantations, imported directly from thence in Casks containing at least Thirty five Gallons each, and intended to be used and disposed of solely as Stores of Ships and Vessels, may be lodged or secured in any Warehouse, and delivered from such Warehouse under the Provisions of this Act for that Purpose only. any such XVIII. And be it further enacted, That it shall and may be lawful for the Master or Owners of any British Ship or Vessel, at any Time arriving or being in any Port in any Part of the be warehoused. United Kingdom approved of by the Commissioners of the Treasury for warehousing or securing Goods under this Act, to cause the surplus Stores, (duly reported, and which may legally used or consumed in the United Kingdom,) of Ship or Vessel to be lodged and deposited in such Warehouse or Warehouses as shall be approved of by the Commissioners of Customs, and by the Commissioners of Excise, in Cases where that Revenue is concerned, and to take such surplus Stores out of such Warehouse or Warehouses at such Times as the same shall be required for the Use of such Ship or Vessel, on the Departure thereof out of the said Port or Ports respectively, on any foreign Voyage, or whenever the same shall be required by the Owners of such Ship or Vessel for the Use of any such Ship or Vessel, or of any other Ship or Vessel belonging to the same Owners, in case the Ship or Vessel out of which the said Stores were landed shall be sold or broken up, or for the private Use and Consumption of the Importer, on Payment of the Duty or Duties of Customs and Excise; and all such surplus Stores so lodged and deposited in such Warehouse shall be lodged, deposited, secured, accounted for and redelivered in such Manner and upon such Conditions as the Commissioners of Customs, and the Commissioners of Excise, in Cases where that Revenue is concerned, Duty paid. shall shall from time to time direct, by any Order to be for that Purpose made by the said Commissioners, or any Three of them, within their Jurisdiction respectively: Provided always, that if Proviso where such Stores shall not be taken out of such Warehouse within One Stores not taken Year from the Time of the lodging and depositing the same, they out within One shall be disposed of in the same manner as Goods, Wares and Merchandize are directed to be disposed of by this Act, after the Expiration of Three Years after the same shall have been first entered for the Purpose of being warehoused or secured under he Provisions of this Act. Year. How Portu guese Goods may be wareof London. housed in Port XIX. And be it further enacted, That any Goods or Articles, the Growth or Produce of any of the Territories or Dominions of the Crown of Portugal, may be received and warehoused in such Warehouses or Docks in the Port of London as shall be approved by the Commissioners of His Majesty's Treasury, or any Three or more of them; any thing in the hereinbefore recited Act of the Fifty first Year of the Reign of His late Majesty King George the $7.: Third, for carrying into effect the Treaty of Amity, Commerce and Navigation with Portugal, to the contrary in any case notwithstanding. 51 G.3. c.47. housed to be regularly entered and landed, and Account taken, and Contents marked on Packages, except such as are subject to cise only. Duties of Ex XX. And be it further enacted, That before any Goods or Goods wareMerchandize, except such as are or shall be subject to the Duties of Excise only, shall be lodged in Warehouses, or otherwise secured according to the Directions of this Act, the same shall be duly entered with the proper Officer or Officers of the Customs, and regularly landed; and the proper Officer or Officers of His Majesty's Customs shall on such landing, or as soon after as conveniently may be, examine the same, and take a particular and correct Account of the Quantity, Quality, Species, Number and Contents thereof, which Account shall be regularly entered in a Book or Books to be provided and kept for that Purpose, in such Manner as the Commissioners of the Customs in or for any Part of the United Kingdom of Great Britain and Ireland, or any Three of such Commissioners within their Jurisdiction respectively, shall from time to time think proper to direct; and the Contents shall also be marked by or under the Direction and Inspection of the said Officer or Officers, in distinct and legible Characters on each and every Package; and on the Packages containing any Goods or Merchandize which have been or shall be prohibited to be imported for Home Consumption, the Word "Prohibited" shall be marked in manner aforesaid, in Word " Proall Cases where the same shall be practicable; and no Allowance hibited" markeither for Damage or on any other Account whatever shall be ed on certain made on any Goods or Merchandize, unless the Importer or Im- Packages. porters, Proprietor or Proprietors, Consignee or Consignees, at the Time such Goods or Merchandize are first examined as aforesaid, shall claim or demand the Allowance to which by Law they may be entitled, subject nevertheless to the Provisions hereinafter contained. XXI. And be it further enacted, That before any Goods or Entry to be Merchandize subject or liable to any Duty of Excise on the made of ExciseImportation thereof shall be unshipped or landed, for the Purpose able Articles of being warehoused without Payment of the Duties, the Importer landing. or Proprietor shall make Entry thereof in Writing with the proper Collector imported before Bond to be Condition. Collector of Excise, specifying in such Entry the Name of t Ship or Vessel, and the Master thereof, the Number and Mar of the Casks, Cases, Bags, Boxes or other Packages, the Ki or Species of Goods or Merchandize contained in each, and what Port or Place the same was laden or taken in. XXII. And be it further enacted, That before any such Goo given for Duty or Merchandize, subject to any Duty of Excise, shall be allow upon Exciseable to be warehoused without Payment of the Duties, good and st Commodities. ficient Security shall be given, to be approved by the Comm sioners of Excise, within their Jurisdictions, or the Person Persons appointed or employed by them for that Purpose, whi Security such Person or Persons are hereby authorized and e powered to take by Bond, in Double the Value of the Duti charged or chargeable on such Goods or Merchandize respet ively, for Payment of all and every the said Duties respective before the same shall be taken or delivered out of any War house, in which the same shall or may be lodged or deposit under or by virtue of this Act, for Home Consumption; or in ca the same shall not be taken or delivered out of any such Warehou as aforesaid for Home Consumption on Payment of the Duties, for Exportation, within Three Years from and after the Day the Date of the Bond so given or entered into in respect there as aforesaid, then to pay all and every the Duties charged ar chargeable on the said Goods or Merchandize respectively at th End of the said Three Years, together with all Charges that m be incurred by the Officers of Excise for or in respect of suc Goods or Merchandize respectively, unless the same shall b abandoned to the Commissioners of the Customs or Excise for th Purpose of being sold or destroyed, or unless the same shall b sold or destroyed under the Orders of the Commissioners of Cus toms or Excise, according to the Provisions hereinafter expresse No Bond upon and contained: Provided always, that nothing herein containe warehousing re- shall extend or be construed to extend to require any Bond quired for To- Bonds from the Proprietor or Proprietors, Consignee or Con signees of any Tobacco or Snuff upon the first Entry and ware housing thereof, and that the Bond required to be given upo the Exportation of Tobacco or Snuff shall not be charged with any Stamp Duty. bacco or Snuff. Warrant from Collector of Excise before landing or warehousing. XXIII. And be it further enacted, That no such Goods o Merchandize subject to a Duty of Excise shall be unshipped landed, and lodged or deposited, in any such Warehouse a aforesaid, without a Warrant for that Purpose from the prope Collector of Excise, nor without the Presence of an Officer o Officers of Excise; and if any such Goods or Merchandize shal be so unshipped or landed without a Warrant from such Collectol of Excise, or without the Presence of an Excise Officer, the same shall not be allowed to be warehoused under the Authority of this Act, but shall be subject to Forfeiture, as by any Law or Laws of Excise now in force or hereafter to be made: Provided always, that nothing herein contained shall extend or be construed to extend to prevent or hinder the proper Officer of the East India Docks, West India Docks or London Docks, from causing any Goods or Merchandize, which shall not have been duly entered, before Entry to be landed and warehoused in the said Docks, pursuant to the Penalty. Officers of the Docks, &c. may order Goods to be warehoused 16 Direc |