Treasury may abolish or reduce Offices of Customs and Excise. Proviso for Covenants, &c. made by Com. missioners, Se cretaries, &c. of Boards. Boards to be of Treasury. they shall be under the Controul and Authority of the said Commissioners respectively, and liable to the same Pains, Penalties and Punishments, to be inflicted by the said Commissioners, as might heretofore have been inflicted upon them by the Commissioners by whom they were originally appointed. VI. And be it further enacted, That it shall be lawful for the said Lord High Treasurer, or the said Commissioners of His Majesty's Treasury for the time being, and the said Commissioners, or any Three or more of them, are hereby empowered to abolish or reduce any Establishment of Officers of the Customs or of the Excise, in any Port or District or Collection in any Part of the United Kingdom in which such Offices may heretofore have been established, whenever such Abolition or Reduction may appear to be expedient for the Public Service; any Act or Acts, or any Law, Usage or Custom to the contrary notwithstanding. VII. Provided always, and be it enacted, That nothing in this Act contained shall in any wise extend or be construed to extend to invalidate or in any way to affect any Covenants, Deeds or Engagements which any former or the present Commissioners or Secretary or Secretaries, or other Officer or Officers of the respective Boards of Customs or Excise in England, Scotland or Ireland, may have entered into or been concerned in on behalf of His Majesty, His Heirs or Successors, relating to his or their Revenues of Customs and Excise; but that all such Covenants, Deeds or Engagements shall remain in full Force and Effect, and such Commissioners, Secretaries or Officers may sue or be sued, as they might have been if this Act had not been made. VIII. And be it further enacted, That all Commissioners of under Controul Customs and Excise respectively, to be appointed under or in pursuance of this Act, shall in all respects be subject to the like Liabilities, Restraints, Duties, Obligations and Disabilities respectively, to which Commissioners of Customs and Excise respectively in England, Scotland and Ireland are by Law respectively subject at the Time of the passing of this Act, and to the Orders and Controul of the Lord High Treasurer, or of the Commissioners of His Majesty's Treasury of the United Kingdom of Great Britain and Ireland, and shall be subject and liable to all such Penalties, Forfeitures and Punishments as Commissioners of Customs and Excise respectively for England, Scotland and Ireland respectively are or would be subject or liable to under or by virtue of any Act or Acts of Parliament, or of any Law, Usage or Custom in force at or immediately before the passing of this Act. Act may be altered, &c. this Session. IX. And be it further enacted, That this Act may be altered, varied or repealed by any Act or Acts to be passed in this present Session of Parliament. CAP. 6 CAP. XXIV. An Act to make more effectual Provision for permitting Goods imported to be secured in Warehouses or other Places, without Payment of Duty on the first Entry thereof. [12th May 1823.] WHEREAS under and by virtue of an Act passed in the Forty third Year of the Reign of His late Majesty King George the Third, intituled An Act for permitting certain Goods 43 G.3. c.132. imported into Great Britain to be secured in Warehouse without Payment of Duty, and of an Act made in the Forty eighth 'Year of His said late Majesty's Reign, intituled An Act to 48 G.3. c.32. permit certain Goods imported into Ireland to be warehoused or secured without the Duties due on the Importation thereof being 'first paid, and of several Acts for amending and extending the Provisions of the said recited Acts, the Importers, Proprietors 'or Consignees of certain Goods and Merchandize, are per'mitted to lodge and secure the same in Warehouses, and otherwise, without Payment, at the Time of the first Entry of 'such Goods and Merchandize, of the Duties of Customs and 'Excise due on the Importation thereof: And Whereas, for the general Encouragement and Increase of Commerce, it is expedient that all Goods and Merchandize whatsoever should be allowed to be imported into any Part of the United Kingdom ' of Great Britain and Ireland, and secured in Warehouses and ' otherwise, under Regulations to be made and declared for that Purpose, notwithstanding any Prohibition or Restriction now in force upon the Importation of any such Goods or Merchandize; and that certain Goods and Merchandize should ⚫ be allowed to be taken out of such Warehouses, either for the Purpose of Exportation free of any Duty whatever, or (on Pay'ment of the Duties) for Home Consumption, at the Option of the Proprietors; and that certain other Goods and Merchandize, 'being heretofore subject to Prohibitions or Restrictions on the Importation thereof, should be exported from such Warehouses to certain Ports and Places free of any Duty whatever; and that the Prohibitions and Restrictions on the Importation of ' certain Goods and Merchandize should be repealed, so as to 'permit the Importation of such Goods and Merchandize for the Purpose of being secured in Warehouses for Exportation; and that the Regulations contained in the said recited Acts of the Forty third and Forty eighth Years of His late Majesty's Reign, ⚫ and in several Acts for amending and extending the same, should 'be repealed, in order that the same may be revised, amended ⚫ and consolidated :' Be it therefore enacted by the King'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 Commencement of this Act, the said hereinbefore recited Act of the Forty third Year of His late Majesty's Reign, for permitting certain Goods imported into Great Britain to be secured in Warehouses without Payment of Duty, shall be 6 and The Acts herein 45 G.3. c.87. 43 G.3. c. 132. and the same is hereby repealed; and that from and after the Commencement of this Act, the several Acts and Parts of Acts hereafter mentioned shall also be repealed; that is to say, an Act made in the Forty fifth Year of His said late Majesty's Reign, intituled An Act to authorize the Lords Commissioners of His Majesty's Treasury to permit certain Articles to be warehoused in different Ports in Great Britain, upon giving Security for the Payment of Duties upon the Articles therein mentioned; and also an Act made in the Forty sixth Year of His said late Majesty's Reign, made, among other Things, for extending the Provisions of the said recited Act of the Forty third Year of His said late Majesty's Reign to other Articles not therein mentioned, so far as the said Act relates to such Extension; and also an Act made 47 G.3. sess. 1. in the Forty seventh Year of His said late Majesty's Reign, among 46 G.3. c.137. $1. c.48. 48 G.3. c.32. 48 G.3. c. 120. § 8-10. 48 G.3. c.126. other Things, for repealing so much of certain Acts as relates to the Regulations or Conditions under which Coffee, Cocoa Nuts, Sugar and Rice (not being the Produce of the East Indies), are allowed to be secured in Warehouses without Payment of Duty, so far as the same relates to such Coffee, Cocoa Nuts, Sugar and Rice; and also the said hereinbefore recited Act of the Forty eighth Year of His said late Majesty's Reign, for permitting certain Goods imported into Ireland to be warehoused or secured without the Duties due on the Importation thereof being first paid; and also an Act made in the said Forty eighth Year of His said late Majesty's Reign, intituled An Act for reducing the Excise Duties on Coffee imported into Great Britain, and for directing that Coffee and Cocoa warehoused shall be subject to the Regulations of an Act of the Forty third Year of His present Majesty, for permitting certain Goods imported to be secured in Warehouses, so far as the said Act relates to Coffee or Cocoa so warehoused; and also another Act made in the said Forty eighth Year of His said late Majesty's Reign, among other Things, for permitting Goods secured in Warehouses in the Port of London to be removed to the Outports for Exportation to any Port of Europe, so far as the said Act relates to the Removal of 49 G.3. c. 106. such Goods; and also an Act made in the Forty ninth Year of His said late Majesty's Reign, intituled An Act for allowing further Time for taking Goods out of Warehouses and paying Duties thereon; and also an Act made in the Fiftieth Year of His said late Majesty's Reign, for extending the Provision of the said hereinbefore recited Act of the Forty eighth Year of His said late Majesty's Reign, for permitting the warehousing of Goods imported into Ireland; and also an Act made in the Fiftieth Year of His said late Majesty's Reign, intituled An Act to permit the Removal of Goods, Wares and Merchandize, from the Port in Great Britain where first warehoused, to any other warehousing Port, for the Purpose of Exportation; and also so much of an Act made in the Fifty first Year of the Reign of His said late Majesty, intituled An Act for carrying into effect the Provisions of a Treaty of Amity, Commerce and Navigation concluded between His Majesty and His Royal Highness the Prince Regent of Portugal, as relates to the warehousing or securing any Goods or Articles, the Growth or Produce of any of the Territories or Dominions of the Crown of Portugal, in Warehouses belong 50 G.3. c.38. 50 G.3. c.64. 51 G.3. c.47. § 7. ing to the West India Dock Company, or the London Dock Com- of Merchants to open the Locks of Warehouses; and also another 52 G.3. c.140. to the exporting such Articles from Warehouses; and also another 52 G.3. c.142. Bonding Warehouse to another in the same Port; and also another 52 G.3. c.149. Act made in the said Fifty second Year of His said late Majesty's $7,8. Reign, among other Things, for regulating the Separation of damaged from sound Coffee, so far as relates to such Coffee deposited in any Warehouses; and also so much of an Act made 55 G.3. c.82. in the Fifty fifth Year of His said late Majesty's Reign, among §11, 12. other Things, for making further Regulations for securing the Duties of Customs in Ireland, as relates to Goods or Merchandize warehoused or secured without Payment of Duty; and also an 1 G.4. c.59. Act made in the First Year of the Reign of His present Majesty, for amending, revising and continuing the said recited Act of the Fifty second Year; and also so much of an Act made in the Fifty 55 G.3.c.82. fifth Year of His said late Majesty's Reign, among other Things, § 13, 14. for making further Regulations for securing the Duties of Customs in Ireland, as relates to Goods or Merchandize ware housed in Ireland; and also an Act made in the Fifty seventh 57 G.3. c.116. Year of His said late Majesty's Reign, among other Things, for § 1, 2. limiting the Time allowed by Law for the Production of the Certificate of due Delivery of Goods removed from one Warehousing Port in Great Britain to another, for the Purpose of Exportation, and for empowering Officers of the Customs and Excise to permit the Removal of Goods from one Bonding Warehouse to another in the same Port, so far only as the said Act relates to the Production of such Certificate, and the Removal of such Goods; and also an Act made in the Fifty ninth Year of His 59 G.3. c.123. said late Majesty's Reign, among other Things, for requiring § 3, 4, 5. Goods which have been warehoused without Payment of Duties, or, being prohibited, warehoused for Exportation, to be put on board Vessels by Persons licensed for that Purpose, so far only as the said Act relates to such Licence, and the Removal of Goods under such Licences; and also an Act made in the Session 1 & 2 G.4. of Parliament holden in the First and Second Years of the Reign c.97. § 1. of His present Majesty, intituled An Act to amend several Acts relating to the Coasting Trade of Great Britain, so far only as the same relates to the removing of warehoused Goods from Port to Port a Second Time; and also another Act, made in the same 1 & 2 G.4. Session of Parliament, intituled An Act for amending the Laws of c.105. Excise relating to warehoused Goods; and the said several Acts, so far only as the same relate to the warehousing or securing, and Removal of Goods, Wares and Merchandizes, and the fitting of Wines, and to the Packages in which Pepper may be imported from the East Indies, shall, from and after the Commencement of 4 GEO. IV. F this Goods warehoused under former Acts to remain so ware housed under this Act; and Warehouses, &c. approved to continue till otherwise determined. Treasury may grant Warrants, &c. Goods legally imported, ware housed, &c. without Pay ment of Duty (Exception). this Act, be and are hereby declared to be repealed, except as to any Penalties or Forfeitures incurred under the said recited Acts, or any of them, at any Time before the Commencement of this Act, and except as to any Matters or Things whatsoever lawfully done under the said recited Acts, or any of them, at any Time before the Commencement of this Act. II. Provided always, and be it enacted, That all Goods and Merchandize which shall have been warehoused, or otherwise secured, under the Provisions of the said several hereinbefore recited Acts, or any of them, at any Time before the Commencement of this Act, shall and may remain and continue so warehoused and secured under the Provisions of this present Act, until the End of Three Years from the Time when the same were first warehoused or secured under the said recited Acts, or any of them, unless the same shall be sooner taken out for Home Consumption or Exportation, or unless the same shall have been or shall be allowed to remain so warehoused or secured for any further Time, under the Orders of the Commissioners of His Majesty's Treasury, pursuant to any Provision contained in any of the said recited Acts or this Act; and that all Warrants, Orders and Directions heretofore issued by the Commissioners of His Majesty's Treasury, or Commissioners of His Majesty's Customs, for the warehousing of Goods or Merchandize, and all Bonds given for securing the Duties on such Goods and Merchandize, and all Bonds given by the Proprietors, Renters or Lessees of any Warehouses in which any Goods or Merchandize shall be lodged, shall remain in force and effect, as if such Warrants, Orders, Directions and Bonds had been issued or given under the Provisions of this Act; and that such Goods and Merchandize shall be subject to all the Regulations in this present Act contained, and shall be dealt with and disposed of to all Intents and Purposes as if the same had been warehoused or secured under this Act; and that it shall be lawful for the Commissioners of His Majesty's Treasury, or any Three of them, to grant such Warrants, and to give such Orders and Directions respecting such Goods and Merchandize, or any of them, for subjecting them to the Regulations of this Act, as to the said Commissioners shall seem fitting and expedient. III. And be it further enacted, That from and after the Commencement of this Act, it shall and may be lawful for the Importer or Importers, Proprietor or Proprietors, or Consignee or Consignees of any Goods or Merchandize whatsoever, and of what Nature and Kind soever, which shall be legally imported into the United Kingdom of Great Britain and Ireland, to lodge and deposit or secure such Goods and Merchandize in Warehouses or other approved Places, without Payment of any Duty, either of Customs or Excise, at the Time of the First Entry of any such Goods or Merchandize (except as hereinafter excepted); and that it shall be lawful for the Importer or Importers, Proprietor or Proprietors, or Consignee or Consignees of any Goods or Merchandize whatever, and of what Nature and Kind soever (Tea only excepted), imported from any Port or Place whatever (the Dominions of the Emperor of China excepted), in any British without Duty, built Ship or Vessel, or in any Ship or Vessel which by Law is Goods (except (except from China) in British Ships may be warehoused, &c. or |