Page images
PDF
EPUB

or Reftrictions were made, eftablished, or directed, for the afcertaining the Value of any Goods, Wares, or Merchandize, or for the remitting or allowing of any Deduction of any Duties on account of Damage, or for the better fecuring the Revenue of Cuftoms, or for the regular Importation into or Exportation from Great Britain, or the bringing or carrying Coaft wife, or from Port to Port within Great Britain, or the entering, landing, or fhipping of any Goods, Wares, or Merchandize whatever, except where any Alteration is exprefsly made by this Act, and all Provifions, Claufes, Matters, and Things relating thereto, fhall, and are hereby declared to be and remain in full Force and Effect, and fhall be applied to the Subject of this Act, and for carrying the fame into Execution as fully and effe&tually as if they had been repeated and re-enacted in this prefent A&t.

War Duties Six
Ratification of a
Treaty of Peace.

Months after

VI. And be it further enacted, That the Duties of Cuftoms by Continuance of this Act imposed on Goods, Wares, and Merchandize, and on Ships Temporary or and Veffels according to the Tonnage thereof, and which are parti. cularly defcribed and fet forth in Figures in the Schedule and Tables hereunto annexed, marked A. B. C. and D. under the Title and De fcription of Temporary or War Duties, fhall continue in Force during the Continuance of the prefent War, and for Six Months after the Ratification of a Definitive Treaty of Peace,

VII. And be it further enacted, That the Duties impofed by this A&t upon the Importation of Sugar, and inferted, defcribed, and fet forth in the Schedule and Tables hereunto annexed, marked A. B. and C. fhall continue and be in Force until the Twenty-fifth Day of March One thoufand eight hundred and ten, and no longer; and fhall be appropriated, applied, and accounted for, according to the Provifions of an Act paffed in the prefent Seffion of Parliament, intituled, An A& for continuing to His Majefty certain Duties on Malt, Sugar, Tobacco, and Snuff, in Great Britain,' and on Penfions, Offices, and Perfonal Elates in England, for the Service of the Year One thoufand eight hundred and nine, and that a feparate Account of fuch Duties fhall be kept at the Custom Houfe diftinct and apart from all other Duties of Cuftoms, and the fame fhall be paid into the Exchequer purfuant to the Provifions of the faid recited Act, as to the Duties by the faid A&t granted on Sugar.

Continuance of
Duties on Sugar

25 March 1810;
and to be applied

as under

49 G. 8. c. 1.

When Average
Price of Brown
Mufcovado

or

Sugar is below 49s. 48s. or 47s.

VIII. And be it further enacted. That whenever it fhall appear by Notice in the London Gazette, in Manner directed by an Act paffed in the Forty-fixth Year of the Reign of His prefent Majefty, intituled, An Ad for granting to His Majefly during the prefent War, and for Six Months after the Expiration thereof, by the Ratification of a Definitive per Cwt. 18. 26. Treaty of Peace, additional Duties on certain Goods, Wares, and Mer or 3s. of the War chandize. imported into and exported from, or brought or carried Coafwife Duty may be within Great Britain, that the Average Price of Brown or Mufcovado fufpended. [See Sugar, taken in Manner directed by the faid recited A&t for Four 46 G. 3. c. 42. § 10; 32 G. 3. Months preceding the Fifth Day of January, the Fifth Day of May, c. 43. there and the Fifth Day of September refpectively in every Year, fhall be referred to; and below Forty-nine Shillings the Hundred Weight, then and in fuch Cafe alfo 49 G. 3. it fhall be lawful for the Lord High Treasurer, or the Lords Commif. c. 43.] fioners of His Majefty's Treafury, or any Three or more of them, for the Time being, and they are hereby authorized to fufpend, until a new Average according to the faid recited Act fhall be published, the Sum of One Shilling in the Hundred Weight, Part of the Temporary or War Duty on Sugar by this A&t granted; and if fuch Average Price

[ocr errors]

Saving for the Provifions

&c. between

Great Britain and Ireland, respecting Duties on Goods imported or exported.

Price fhall be below Forty-eight Shillings, then Two Shillings of the faid Duty; and if fuch Average Price fhall be below Forty-feven Shillings, then Three Shillings of fuch Duty; and to continue from Time to Time, if the Cafe fhall fo require, according to the Averages published as aforefaid.

IX. Provided a ways, and be it further enacted, That nothing in this A&t contained fhall extend, or be conftrued to extend, to

of Union Acts, repeal or alter any of the Provisions contained in Two Acts for the Union of Great Britain and Ireland, the one made in the Parliament of Great Britain in the Thirty-ninth and Fortieth Years of His prefent Majefty's Reign, and the other made in the Parliament of Ireland in the Fortieth Year of His prefent Majefty's Reign, or any other A&t or Acts in Force on or immediately before the said Fifth Day of July One thousand eight hundred and nine, by which any Goods, Wares, or Merchandize, imported from Ireland into Great Britain, or any Goods, Wares, and Merchandize, exported from Great Britain to Ireland, are refpectively made to remain liable to, or are charged with or exempted from any Duties of Cuftoms, whether countervailing or others, or by which any Drawbacks or Bounties are allowed or given in respect of any fuch Goods, Wares, or Merchandize. "A& fhall not repeal or affe&t Tonnage Duties under the London Port " A&, 39 G. 3. C. Ixix. or the Quarantine A& 45 G. 3. c. 10.—§ 10.

A fhall not Affect Duties under

48 G. 3. c. 26.

:

XI. Provided alfo, and be it further enacted, That nothing in this A&t contained fhall extend or be conftrued to extend to or in any way to affect, alter, vary, or repeal any of the Duties granted by or any of the Provisions contained in an A&t paffed in the laft Seffion of Parliament, intituled, An A& for granting to His Majesty, until the End of the next Seffion of Parliament, Duties of Cuftoms on the Goods, Wares, or Merchandize, therein enumerated, in Furtherance of the Provifions of certain Orders in Council; or in an A&t paffed in the fame Seffion of Par48 G. 3. c. 35. liament, intituled, An Ad for impofing until the End of the next Seffion of Parliament, a Duty on Cotton Wool, the Growth of the British Colonies, exported from Great Britain; or the Provifions contained in 48 G. 3. c. 37. another Act paffed in the fame Seffion of Parliament, intituled, An AZ for making valid certain Orders in Council, and Warrants of the Commiffioners of the Treafury. for the Entry and Warehousing of certain Goods imported in Neutral Veffels, and for indemnifying all Perfons concerned therein; for the remitting of Forfeitures in certain Cafes; and for enabling His Majefty to allow, during the Continuance of Hoftilities, and until Two Months after the Commencement of the next Seffion of Parliament, the Importation of Goods from Countries from which the British Flag is excluded, in any Veffels whatever, or in an Act paffed in the fame Seffion 48 G. 3. c. 71. of Parliament, intituled, An Act to amend so much of Two Alls of this Seffion of Parlament, for carrying into Execution certain Orders in Council, as relates to the Duties on Goods exported from the Warehouses in which they have been fecured on Importation, and on certain Prize Goods imported into Great Britain or Ireland.

"A&t fhall not affect Duties under 45 G. 3. c. 10. § 12. See $10. Fish of British XIII. Provided alfo, and be it further enacted, That Fish of every taking and curing Kind or Sort whatever of British taking and curing, caught, or taken may be imported in any Part of the Ocean by the Crews of any Ships or Veffels built in British Ships in Great Britain, Ireland, or the Islands of Jersey, Guernsey, or Man, Duty free,

or

or in any of the Colonies, Plantations, Iflands, or Territories which now belong, or at the Time of building fuch Ships or Veffels did belong, or which may hereafter belong to or be in the Poffeffion of His Majefty, His Heirs or Succeffors, and wholly belonging to and owned by His Majefty's Subjects, and navigated and registered ac cording to Law, fhall and may be imported into Great Britain in Ships built, owned, navigated, and registered as aforefaid, without Payment of any Duty of Cultoms whatever; any Thing in this Act or any other Act or Acts to the contrary thereof in any wife notwithftanding Provided always, that before fuch Fifh fhall be admitted to Oath on Entry. Entry, the Mafter or other Perfon having the Command of the Ship or Vaffel in which fuch Fifh fhall be imported, fhall make Oath before the Collector or other Chief Officer of the Cuftoms, at the Port of Importation (who is hereby authorized and required to adminifter fuch Oath) that fuch Fifh was actually caught, taken, and cured wholly by His Majefty's Subjects.

:

Veffels; Vetfels,

XIV. Provided alfo, and be it further enacted, That nothing in this Exemptions Act contained shall extend or be conftrued to extend, to charge with from Tonnage the Duty of Tonnage by this A&t impofed, any Ship or Veffel Duty Fishing employed in the Fisheries on the Coaft of Great Britain, and not in Ballaft, &c.: entering outwards for Foreign Parts, or to charge the faid Tonnage Duty on any British-built Ship or Veffel owned by British Subjects, which is not required to be registered by any A&t or Acts of Parliament in Force, on or immediately before the faid Fifth Day of July One thoufand eight hundred and nine, or on any Ship or Veffel whatsoever, which fhall enter Outwards or Inwards in Ballast only: Provided Saving for Draw} always, that nothing in this A& contained fhall extend or be conftrued backs allowed to to extend, to repeal or difcontinue any Drawback of the Duties of Officers in the Cuftoms on any Sort of Wine intended for the Ufe of Admirals, and Tobacco for Navy on Wine;" Captains, and other Commiffioned Officers ferving in any of His the Ufe of Majefty's Ships of War by any Act or Acts of Parliament in Force on Seamen. or immediately before the said Fifth Day of July One thoufand eight hundred and nine, or to prevent Tobacco for the Ufe and Confumption of the Crew of any Ship of War in actual Service, being removed for that Purpose from the Warehouse in which it may have been depofited without Payment of any Duty of Cuftoms, in Cafes wherein Tobacco might have been fo removed by virtue of any Act or Acts of Parliament in Force on or before the faid Fifth Day of July One thoufand eight hundred and nine: Provided always, that all the Conditions, Regulations, and Restrictions contained in anv A& or Acts of Parliament in Force immediately before the faid Fifth Day of July One thoufand eight hundred and nine, relating respectively to any fuch Drawbacks of the Duties of Cuftoms, or to any fuch Tobacco refpectively, fhall be duly observed and enforced in relation thereto.

Law be

XV. And be it further enacted, That nothing in this Act contained Duties fhall not fhall extend or be conftrued to extend, to compel the Proprietor or be payable on Proprietors of Goods, Wares, or Merchandize, to pay th Duties landing Goods upon the Importation or Landing thereof, in Cafes in which fuch which may Ly Goods, Wares, or Merchandize, might on or immediately before the warehoufed. faid Fifth Day of July One thousand eight hundred and nine, have been at the R-queit of the Importer or Proprietor thereof, lodged and fecured in Warehouses, or in any Places approved of for that Pur pofe, by the Lord High Treasurer or the Commiffioners of His Majefty's

Q3

Duties under

allowed to be delivered for

A.D. 1809 Majefty's Treasury for the Time being, or any Three or more of them, or by the Commiffioners of the Cultoms in England, or any Four or more of them, or the Commiffioners of the Cuftoms in Scotland, or any Three or more of them, under the Provifions of any Act or Acts of Parliament in force, on and immediately before the faid Fifth Day of July One thoufand eight hundred and nine, during the Continuance of any fuch Act or Acts refpectively: Provided alfo, that in cafe the this Act fhall be Importer or Proprietor of any Goods, Wares, and Merchar dize which paid on taking fhall have been lodged in Warehouses or otherwife fecured, by virtue out Goods of any Act or A&s of Parliament in force, on or immediately before the faid Fifth Day of July One thousand eight hundred and nine, and Home Confump- on which the Duties due on the Importation thereof fhall not have tion; having been paid, fhall be defirous of taking any fuch Goods out of fuch been warehoused Warehouse, or from any Place wherein fecured for the Purpofe of before 5 July being used or confumed in Great Britain, then and in fuch Cafe, the Duties impofed by this A&t fhall be payable thereon, except as herein. after is provided, notwithstanding fuch Goods may have been imported into Great Britain, and warehouted before the faid Fifth Day of July One thousand eight hundred and nine: Provided also, that nothing herein contained, fhall extend or be conftrued to extend to permit any Goods to be delivered from such Warehouse or Place, for the Purpole of being used or confumed in Great Britain unless fuch Goods could have been lawfully fo delivered, to be used or confumed before the faid Fifth Day of July One thousand eight hundred and nine.

1809.

Goods imported by the Eaft India Company

and warehoufed
under 39 G. 3.
c. 59. and
Prize Goods
warehoufed

under 43 G. 3.
c. 134. fraudu-
Jently removed,
fhall be forfeited.

"Duty under 43 G. 3. c. 70. made payable by 43 G. 3. c. 132. § 22. "on Warehoused Goods, fhall not be paid on fuch Goods, though "warehoufed before 5th July 1809. § 16.

XVII. And be it further enacted, That if any Goods, Wares, or Merchandize imported into this Kingdom by the United Company of Merchants of England trading to the East Indies, warehouled or otherwife fecured under the Authority of an Act paffed in the Thirty-ninth Year of His prefent Majefty's Reign, intituled, An Aå for permitting certain Goods imported from the Eaft Indies to be warthoufed, and for repealing the Duties now payable thereon, and granting other Duties in lieu thereof, or of any Goods, Wares, or Merchandize taken and condemned as Prize, and warehoused or otherwite fecured under the Authority of an A& paffed in the Forty-third Year of His prefent Majefty's Reign, intituled, An A& for the Relief of the Captors of Prizes with respect to the bringing and landing certain Prize Goods in Great Britain during Hoftilities, thali be embezzled or fraudulently or elandeftinely hid or concealed in, or fraudulently or clandeftinely removed from or out of any Warehoufe or Piace wherein the fame fhall have been fo lodged or fecured, all fuch Goods, Wares, or Merchandize fo embezzled or fraudulently or clandestinely hid or concealed or removed, together with the Packages containing the fame, fhall be forfeited, and fhall and may be feized by any Officer or Officers of the Customs or of Excife in Cafes where that Revenue is concerned, and the Perfon or Perfons fo embezzling, hiding, concealing, or removing the fame, or aiding or affilting therein, or to whofe Hands the fame fhall knowingly come, fhall be fubject and liable to the like Pains and Penalties as if fuch Goods, Wares, and Merchandize had been fraudulently unfhipped or landed without Payment of Duty.

XVIII. And be it further ena&ed, That where by the Table Value of Eaft hereunto annexed, marked (B.), the Duties of Cuftoms hereby im- India Goods pofed upon Goods, Wares, and Merchandize imported by the United imported by the Company fhall Company of Merchants of England trading to the Eaft Indies are be afcertained by charged not according to the Weight, Tale, Gauge, or Measure, but the grofs Price at according to the Value thereof, fuch Value fhall be afcertained by the their Salcs. [Sea Grofs Price at which fuch Goods, Wares, or Merchandize fhall be $21.as to private fold at the Publick Sales of the faid Company, and the faid Duties Importation.].. fhall be paid thereon accordingly as the fame are inferted, described, and fet forth in Figures in the faid Table marked (B.).

6.

46

Duties under this Act fhall be pavable on Goods imported by the East India Company remaining in Warehoufe untold after 5th July 1809, though imported before. § 19. No Pepper fold at the India Company's Sales after June 1, 1804, fhalt be taken out of Ware"boufe till the Duty under this A&t be paid. § 20.

[ocr errors]
[ocr errors]

Perfons bringing
Goods, from the

XXI And whereas by this A& Duties of Cuftoms are payable on certain Articles according to the true and real Value thereof, to be ascertained by the Grofs Price at which fuch Goods fhall have been publickly fold at the Sales of the United Company of Merchants of England trading to the East Indies: And whereas much • Inconvenience and Delay hath arifen in the Payment of the Duties and Delivery of Articles brought from the Eaft Indies, either as Prefents or for private Ufe, particularly Specimens of Natural History, Models, Drawings, and other Articles tending to illuftrate or improve the Arts or Sciences, arifing from the Neceffity of fuch Articles being expofed to Publick Sale by the East India Company, in order to afcertain the Value according to which the Duties 'payable by Law are to be levied and collected, and fuch Articles are alfo thereby frequently exposed to great Injury and Damage: And whereas it is expedient in order to remedy fuch Inconvenience and Delay, that the Duties of Customs payable on fuch Goods fhould be ascertained without the fame being in future exposed to Publick Sale ;' Be it therefore ena&ed, That from and after the Fifth Day of July One thousand eight hundred and nine, it shall and may limits of the Eaft be lawful for any Perfon or Perfons who fhall import, or bring into India Company's Great Britain from any Port or Place within the Limits of the Charters Trade, as granted to the United Company of Merchants of England, trading to Prefents, or for the Eaft Indies any of the Articles before-mentioned, or any Articles private Úfe, may whatever (not being prohibited to be ufed or confumed in Great enter them, and Britain), on which the Duties of Cuftoms are now chargeable according afcertained by to the Value thereof, either as Prefents or for private Use, and not by Declaration as in way of Merchandize, to enter the fame with the proper Officers of His cafe of Goods no Majelty's Cuftoms, fuch Goods having been firft lodged and houfed in imported by the Warehouses according to Law, and that the Value of fuch Goods Company. according to which the Duties of Cuftoms are due and payable, shall [See § 26.] be ascertained according to the Declaration of the Value thereof, to be made by the Owner or Proprietor, or his known Agent, in the like Manner and Form, and under all the Rules, Regulations, and Restrictions, and subje&t and liable to such and the like Forfeitures and Penalties as are preferibed, directed, and impofed, with respect to Goods not imported by the East India Company, and on which the Duties of Customs are payable according to the Value thereof.

[ocr errors]

"Goods

the Value fhall be

« PreviousContinue »