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TABLE (A.)—GOODS, WARES, and MerchandIZE IMPORTED—Continued.

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Goods, Wares, and Merchandize, being either in part or wholly manufactured, and not being enumerated or described, not otherwise charged with Duty, and not prohibited to be imported into or used in Great Britain or Ireland for every 1001. Value Goods unenumerated, not being either in part or wholly manufactured, not enumerated or prohibited

TABLE (B.)

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DUTIES of CUSTOMS payable on Goods the Produce of the United Kingdom exported to Foreign Countries.

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WE

CA P. XCI.

An Act for the warehousing of Goods.

[4th August 1845.]

HEREAS an Act was passed in the Session of Parliament holden in the Third and Fourth Years of the Reign of His 3 & 4 W. 4. c.57. late Majesty King William the Fourth, intituled An Act for the warehousing of Goods, whereby the Laws of Customs in relation to the warehousing of Goods were consolidated: And whereas since the passing of the said Act divers Parts of Acts for the 'further Amendment of the Law in that respect have been found necessary, and it will be of advantage to the Trade and Commerce of the Country that the said Act and Parts of Acts should be 'consolidated into One Act: Be it therefore enacted by the Queen'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 from and after the passing of this Act the same shall come into and be and continue in full Force and Effect for the Purposes therein mentioned, except where any other Commencement is therein particularly directed.

Commence-
Inent of Act.

Treasury to appoint warehousing Ports.

to appoint Warehouses, and require Bond.

II. And be it enacted, That it shall be lawful for the Commissioners of Her Majesty's Treasury of the United Kingdom of Great Britain and Ireland, by their Warrant from Time to Time, to appoint the Ports in the United Kingdom which shall be wareCommissioners housing Ports for the Purposes of this Act; and that it shall be lawful for the Commissioners of Her Majesty's Customs, subject to the Authority and Directions of the Commissioners of Her Majesty's Treasury, by their Order from Time to Time to appoint in what Warehouses or Places of special Security, or of ordinary Security, as the Case may require, in such Ports, and in what different Parts or Divisions of such Warehouses or Places, and in what Manner, any Goods, and what Sorts of Goods, may and may only be warehoused and kept and secured without Payment of any Duty upon the first Entry thereof, or for Exportation only, in Cases where the same may be prohibited to be imported for Home Use; and also in such Order to direct in what Cases (if any) Security by Bond, in manner herein-after provided, shall be required in respect of any Warehouse so appointed by them.

Warehouses of

special Security by Appoint

ment.

Of special Security with out Appoint

ment.

III. And be it enacted, That whenever any Warehouse shall have been approved of by the said Commissioners of Her Majesty's Customs as being a Warehouse of special Security, it shall be stated in their Order of Appointment that such Warehouse is appointed as a Warehouse for special Security: Provided always, that all Warehouses connected with the Wharfs for the landing of the Goods to be lodged therein, and inclosed together with such Wharfs within Walls such as are or shall be required by any Act for the constructing of such Warehouses and Wharfs, and being appointed to be legal Quays, shall, without any Order of the said Commis sioners, be Warehouses for the Purposes of this Act for all Goods landed at such Wharfs or Quays at any Port appointed by the Commissioners of Her Majesty's Treasury to be a warehousing Port as aforesaid, and all such Warehouses shall be Warehouses of special Security.

IV. And

force.

IV. And be it enacted, That all Appointments of Warehouses Bonds given for the warehousing of Goods made under the Authority of any previous to Act other Act in force at the Time of the Commencement of this Act, to continue in shall continue in force as if the same had been made under the Authority of this Act; and all Bonds given in respect of any Goods warehoused or entered to be warehoused under any Act in force at the Time of the Commencement of this Act, shall continue in force for the Purposes of this Act.

V. And be it enacted, That the Commissioners of Her Majesty's Commissioners Customs shall, out of the Monies arising from the Duties of Cus- to provide Warehouses toms, provide from Time to Time the Warehouses for the ware- for Tobacco, housing of Tobacco at the Ports into which Tobacco may be and Treasury legally imported: Provided always, that for every Hogshead, to fix Rent. Chest, Case, or other Package of Tobacco so warehoused the Importer or Proprietor thereof shall pay as and for Warehouse Rent such Sum or Sums, 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 Her Majesty's Treasury shall from Time to Time by their Warrant appoint and direct, and all such Sums shall be paid, received, and appropriated as Duties of Customs.

VI. And be it enacted, That it shall be lawful for the said Power to revoke Commissioners of Her Majesty's Treasury by their Warrant, and or alter Apfor the said Commissioners of Customs by their Order, from Time pointment. to Time to revoke any former Warrant or any former Order, or to make any Alteration in or Addition to any former Warrant or any former Order made as aforesaid by them respectively.

VII. And be it enacted, That every Order made by the said Publication of Commissioners of Her Majesty's Customs in respect of Warehouses Appointment of special Security, as well those of original Appointment as those in Gazette. 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.

Bond, if wil

VIII. And be it enacted, That before any Goods shall be entered Warehouse to be warehoused in any Warehouse, in respect of which Security Keeper may by Bond shall be required as aforesaid, the Proprietor or Occupier give general of such Warehouse, if he be willing, shall give general Security ling; by Bond, with Two sufficient Sureties, for the Payment of the full Duties of Importation on all such Goods as shall at any Time be warehoused therein, or for the due Exportation thereof; and if or Importer such Proprietor or Occupier be not willing to give such general give particular Security, the different Importers of the separate Quantities of Bond. Goods shall upon each Importation, before such Goods shall be entered to be warehoused, give such Security by Bond with One sufficient Surety, in respect of the particular Goods imported, the Penalty of such Bond being Double the Amount of the Duty to which such Goods are subject.

to be valid,

IX. And be it enacted, That if any Goods lodged in any Ware- Sale of Goods house shall be the Property of the Occupier of such Warehouse, in Warehouse and shall be bonâ fide sold by him, and upon such Sale there shall by Proprietor have been a written Agreement signed by the Parties, or a written although they Contract of Sale made, executed, and delivered by a Broker, or remain there. other Person legally authorized for or in behalf of the Parties

8 & 9 VICT.

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respectively, and the Amount of the Price stipulated in the said Agreement or Contract shall have been actually paid or secured to be paid by the Purchaser, every such Sale shall be valid, although Transfer of such such Goods shall remain in such Warehouse; provided that a

Goods to be entered in a Book.

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Transfer of such Goods, according to such Sale, shall have been entered in a Book to be kept for that Purpose by the Officer of the Customs having the Charge of such Warehouse, who is hereby required to keep such Book and to enter such Transfers, with the Dates thereof, upon Application of the Owners of the Goods, and to produce such Book upon Demand made.

X. And be it enacted, That all Goods warehoused shall be stowed in such Manner as that easy Access may be had to every Package and Parcel of the same, and if the Occupier of the Warehouse shall omit so to stow the same he shall for every such Omission forfeit the Sum of Five Pounds; and if any Goods shall be taken out of any Warehouse without due Entry of the same with the proper Officers of the Customs, the Occupier of the Warehouse shall be liable to the Payment of the Duties due thereon.

XI. And be it enacted, That the Occupier or Occupiers of any Warehouse in which Goods are deposited under the Provisions of this Act shall, upon any Request being made by any Officer duly authorized by the Commissioners of Her Majesty's Customs, immediately produce to such Officer any Goods deposited therein, or received into his or their Custody, for the Delivery of which the said Occupier or Occupiers has or have not received an Order duly signed by the proper Warehouse Officer, and upon every Failure so to do such Occupier or Occupiers shall forfeit the Sum of Five Pounds, over and above the Duties to which every Package or Parcel of Goods not so produced may be liable.

XII. And be it enacted, That 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 any 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 acting in the Execution of his Duty, such Importer or Proprietor shall forfeit and pay for every such Offence the Sum of Five hundred Pounds.

XIII. And be it enacted, That if any Goods entered to be warehoused under any Law made for the warehousing of Goods shall be removed and not deposited in a Warehouse or Place of Security, in pursuance of such Entry, every Person who shall remove or assist or be otherwise concerned in the removing of any such Goods, or who shall knowingly harbour, keep, or conceal, or shall knowingly permit or suffer to be harboured, kept, or concealed, any such Goods so removed, and every Person to whose Hands and Possession any Goods so removed shall knowingly come, shall forfeit either Treble the Value thereof, or the Penalty of One hundred Pounds, at the Election of the Commissioners of Her Majesty's Customs, and such Goods shall be forfeited.

XIV. And be it enacted, That within One Month after any Tobacco shall have been warehoused, and upon the Entry and Landing of any other Goods to be warehoused, the proper Officer of Customs shall take a particular Account of the same, and shall mark the Contents on each Package, and shall mark the Word

"Pro

"Prohibited" on such Packages as contain Goods prohibited to be imported for Home Use; and that all Goods shall be warehoused and kept in the Packages in which they shall have been imported, and no Alteration shall be made in the Packages or the packing of any Goods in the Warehouse, except in the Cases herein-after provided.

carried to Ware

house under

XV. And be it enacted, That all Goods entered to be ware- Goods to be housed or to be re-warehoused shall be carried into the Warehouse under the Care or with the Authority or Permission of the proper Officer of Customs, and in such Manner and by such Persons, and by such Roads or Ways, and within such Spaces of Time, as the proper Officer of Customs shall authorize, permit, or direct, and all such Goods not so carried shall be forfeited.

Authority of
Officer of
Customs.

Year;

XVI. And be it enacted, That all Goods which have been so Goods to be warehoused shall be duly cleared either for Exportation or for cleared in Three Home Use within Three Years, and all surplus Stores of Ships Years; Ship's within One Year, from the Day of the First Entry thereof, unless Stores in One further Time be given by the Commissioners of Her Majesty's Treasury; and if any such Goods be not so cleared, it shall be if not cleared lawful for the Commissioners of Her Majesty's Customs to cause to be sold. the same to be sold, and the Produce shall be applied to the Payment of the Warehouse Rent and other Charges, and the Overplus (if any) shall be 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 the Sale shall be Purchaser allowed to the Purchaser for the clearing of such Goods from the allowed Three Warehouse; and if the Goods so sold shall not be duly cleared Months. from the Warehouse within such Three Months the same shall be forfeited.

XVII. And be it enacted, That if any Goods entered to be warehoused, or entered to be delivered from the Warehouse, shall be lost or destroyed by any unavoidable Accident, either on Shipboard or in the landing or shipping of the same, or in the receiving into or delivering from the Warehouse, it shall be lawful for the Commissioners of Her Majesty's Customs to remit or return the Duties payable or paid on the Quantity of such Goods so lost or destroyed.

In case of Acci-
dent in landing
or shipping
Goods, Duty
to be remitted.

Duties on Goods destroyed by Ac

cident remitted; and certain

XVIII. And be it enacted, That it shall be lawful for the Commissioners of Her Majesty's Customs to remit the Duties payable or paid on the whole or any Portion of any Goods which shall be lost or destroyed by any unavoidable Accident in the Warehouse in which the same shall have been deposited under Goods to be the Provisions of this or any other Act passed for the ware- charged on housing of Goods; and that the Duties payable upon the following Quantity Articles deposited in Warehouses of special Security, that is to elivered. say, Wines, Currants, Raisins, Figs, Hams, and Cheese, when taken out of the Warehouse for Home Use, shall be charged upon the Quantities ascertained by the Measure or Weight of the same actually delivered.

A

XIX. And be it enacted, That no Goods which have been so Entry for Exwarehoused shall be taken or delivered from the Warehouse, portation or except upon due Entry, and under Care of the proper Officers for Exportation, or upon due Entry and Payment of the full Duties

3 D 2

payable

Home Use.

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