house. Locking and o- ed and secured in such manner, and shall be opened and pening ware visited only at such times, and in the presence of such officers, and under such rules and regulations, as the collector and controller shall direct and that all such goods shall, after being landed upon importation, be carried to the warehouse, or shall, after being taken out of the warehouse for exportation, be carried to be shipped, under such rules and regulations as the collector and controller shall direct. Carrying goods to and from warehouse. ed. XII. And be it further enacted, That, upon the entry of Bond upon entry of goods to any goods to be warehoused, the importer of such goods, be warehous- instead of paying down the duties due thereon, shall give bond, with two sufficient sureties, to be approved of by the collector or controller, in treble the duties payable on such goods, with condition for the safe depositing of such goods in the warehouse mentioned in such entry, and for the payment of all duties due upon such goods, or for the exportation thereof, according to the first account taken of such goods upon the landing of the same; and with further condition, that no part thereof shall be taken out of such warehouse until cleared from thence, upon due entry and payment of duty, or upon due entry for exportation; and with further condition, that the whole of such goods shall be so cleared from such warehouse, and the duties upon any deficiency of the quantity, ac cording to such first accounts, shall be paid within two Purchaser of years from the date of the first entry thereof; and if, after goods may give such bond shall have been given, the goods, or any part Bond in lieu of thereof, shall be sold or disposed of, so that the original original bond. bonder shall be no longer interested in or have control Goods entered to be ware over the same, it shall be lawful for the collector and controller to admit fresh security to be given, by the bond of the new proprietor, or other person having control over such goods, with his sufficient sureties, and to cancel the bond given by the orginal bonder of such goods, or to exonerate him to the extent of the fresh security so given. XIII. And be it further enacted, That if any goods which have been entered to be warehoused shall not be housed and not duly carried and deposited in the warehouse, or shall afdeposited, &c. terwards be taken out of the warehouse without due ento be forfeited. try and clearance, or, having been entering and cleared for exportation from the warehouse, shall not be duly carried and shipped, or shall afterwards be relanded, except with permission of the proper officer of the customs, such goods shall be forfeited. Account of goods to be ta XIV. And be it further enacted, That upon the entry ken on landing, and landing of any goods to be warehoused, the proper warehouse ex ficiencies. officer of the customs shall take a particular account of the same, and shall mark the contents on each package, and shall enter the same in a book to be kept for that purpose; and no goods which have been so ware. No goods to be housed shall be taken or delivered from the warehouse, taken out of except upon due entry, and under care of the proper cept on entry, officers for exportation, or upon due entry and payment &c. of duty for home use: and whenever the whole of the Duties to be goods warehoused under any entry shall be cleared from paid upon dethe warehouse, or whenever further time shall be granted for any such goods to remain warehoused, an account shall be made out of the quantity upon which the duties have been paid, and of the quantity exported, and of the quantity, (to be then ascertained,) of the goods still remaining in the warehouse, as the case may be, deducting from the whole the quantity contained in any whole packages, (if any,) which may have been abandoned for the duties; and if upon such account there shall, in either case, appear to be any deficiency of the original quantity, the duty payable upon the amount of such deficiency shall then be paid. XV. And be it further enacted, That it shall be law- Samples may ful for the collector and controller, under such regula- be taken. tions as they shall see fit, to permit moderate samples to be taken of any goods so warehoused, without entry and without payment of duty, except as the same shall eventually become payable as on a deficiency of the original quantity. Goods may be sorted and re XVI. And be it further enacted, That it shall be lawful for the collector and controller, under such regula- packed. tions as they shall see fit, to permit the proprietor, or other person having control over any goods so warchoused, to sort, separate, and pack, and repack any such goods, and to make such lawful alterations therein, or arrangements and assortments thereof, as may be necessary for the preservation of such goods, or in order to the sale, shipment, or legal disposal of the same; and also to permit any parts of such goods so separated to be destroyed, but without prejudice to the claim for duty upon the whole original quantity of such goods: Provi- Whole packded always, that it shall be lawful for any person to ages may be a abandon any whole packages to the officers of the cus- duty. toms for the duties, without being liable for any duty up on the same. bandoned for cleared within XVII. And be it further enacted, That all goods All goods to be which have been so warehoused, shall be duly cleared two years, or either for exportation or for home consumption, within sold. two years from the day of the first entry thereof; and if any such goods be not so cleared, it shall be lawful for the collector and controller to cause the same to be sold, and the produce shall be applied, first to the payment of the duties, next of warehouse rent and other charges, and the overplus, (if any,) shall be paid to the proprietor: Promaybe granted. vided always, That it shall be lawful for the collector and controller to grant further time for any such goods to remain warehoused, if they shall see fit so to do. Further time Bond on entry XVIII. And be it further enacted, That upon the enfor exportation. try outwards of any goods to be exported from the warehouse, the person entering the same shall give security by bond in treble the duties of importation on the quan. tity of such goods, with two sufficient sureties, to be approved by the collector or controller, that the same shall be landed at the place for which they be entered outwards, or be otherwise accounted for to the satisfaction of the collector and controller. Power to appoint other Free Ports. Not to affeet the trade or fisheries of XIX. And be it further enacted, That it shall be lawful for his Majesty in Council, from time to time, to appoint any port in his Majesty's possessions in America or the West Indies, to be a free warehousing port, for the purposes of this act; and every such port, so appointed by his Majesty, shall be a free warehousing port under this act, as if appointed by the same, in as full and ample a manner, in all respects, as any of the ports hereinbefore mentioned are free warehousing ports appointed by this act. XX. And be it further enacted, That nothing in this act shall extend to alter or affect, in any manner, the regulations of the trade or fisheries of Newfoundland, or Newfoundland. the duties or drawbacks payable or allowable therein, under any acts or act in force at the time of the commencement of this act. Act may be XXI. And be it further enacted, That this act may be amended this amended, altered, or repealed, by any act to be passed in the present session of Parliament. session. SCHEDULE OF DUTIES. A Schedule of Duties payable upon Goods, Wares, and Merchandise, not being of the growth, production, or manufacture of the United Kingdom, or of any of the British Possessions in America or the West Indies, or within the limits of the East India Company's Charter, imported into any of the British Possessions in America or the West Indies. Barrel of wheat flour, not weighing more than 196 lbs. net weight For every hundred weight of biscuit or bread For every barrel of flour or meal, not weighing wore than 196 lbs. not made from wheat For every bushel of wheat For every bushel of pease, beans, rye, calavances, oats, barley, or Indian corn Rice, for every hundred pounds net weight For every one thousand shingles, not more than twelve inches in length For every one thousand shingles, being more than twelve inches in length For every one thousand red oak staves 0 7 0 14 0 15 0 12 For every one thousand white oak staves or headings Other kinds of wood and lumber, per one thousand feet 1 And further, the amount of any duty payable, for the time Wine imported in bottles, the tun, containing 252 gallons and further, for every £100 of the true and real value thereof and for every dozen of foreign quart bottles in which not in bottles, for every £100 of the true and real 96 900 3 Coffee, cocoa, sugar, melasses, and rum, imported into any of the British Possessions in North America, videlicit, And further, the amount of any duty payable, for the time being, on coffee, cocoa, sugar, melasses, and rum, respectively, being the produce of any of the British possessions in South America or the West Indies. £ s. d. Cantharides Cummin seed Coral Cork Cinnabar Dates Essence of bergamot of lemon of roses of citron of orange of lavender For every £100 of the true and real 7 10 0 value thereof |