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In Cases of Embezzlement and Waste through Mis conduct of Officers, Damages to be made good to the Proprietor.

On Entry out

due shipping

and landing

shall be given.

Spirits, for any Time exceeding Two Years Five Gallons.
Coffee, Cocoa Nuts, Pepper, for every

100 lbs. and so in proportion for
any less Quantity

- Two Pounds.

XXXIX. AND be it further enacted, That in case it shall at any Time happen that any - Embezzlement, Waste, Spoil, or Destruction shall be made of or in any Goods or Merchandize which shall be warehoused in Warehouses under the Authority of this Act, by or through any wilful Misconduct of any Officer or Officers of Customs or Excise, such Officer or Officers shall be deemed guilty of a Misdemeanor, and shall upon Conviction suffer such Punishment as may be inflicted by Law in Cases of Misdemeanor; AND if such Officer shall be so prosecuted to Conviction by the Importer, Consignee, or Proprietor of the Goods or Merchandize so embezzled, wasted, spoiled, or destroyed, then and in such Case no Duty of Customs or Excise shall be payable for or in respect of such Goods or Merchandize so embezzled, wasted, spoiled, or destroyed, and no Forfeiture or Seizure shall take place of any Goods and Merchandize so warehoused in respect of any Deficiency caused by such Embezzlement, Waste, Spoil, or Destruction, AND the Damage occasioned by such Embezzlement, Waste, Spoil, or Destruction of such Goods or Merchandize shatl be repaid and made good to such Importer, Consignee, or Proprietor by the Commissioners of Customs or Excise, under such Orders, Regulations, and Directions as shall be for that Purpose made and given by the Commissioners of His Majesty's Treasury, or any Three of them.

XL. AND whereas it is expedient to make Regulations wards Bond for for the exporting of such Goods to Parts beyond the Seas as have been imported into the United Kingdom from Parts beyond the Seas, and warehoused without Payment of any Duty on the Importation thereof, or notwithstanding that the same may be prohibited to be used in the United Kingdom; be it therefore enacted, THAT upon the Entry outwards of any Goods to be exported from the Warehouse to Parts beyond the Seas, and before Cocket be granted, the Person in whose Name the same be entered shall give Security by Bond-in Double the Value of such Goods, with One sufficient Surety that such Goods shall be duly shipped and exported, and shall be landed at the Place for which they be entered out

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wards, or otherwise accounted for to the Satisfaction of the Commissioners of His Majesty's Customs.

to the Isle of Man.

XLI. AND be it further enacted, That no Goods shall Restriction as be exported from the Warehouse to the Isle of Man, except such Goods as may be imported into the said Island with Licence (1) of the Commissioners of His Majesty's Customs, and in virtue of any such Licence first ob

tained.

XLII. AND be it further enacted, That no Tobacco (2) shall be exported from the Warehouse to the Islands of without the LiGuernsey, Jersey, Alderney, or Sark, cence of the Commissioners of His Majesty's Customs, NOR in greater Quantities in any one Year to the said Islands respectively than the Quantities herein-after mentioned; (that is to say,)

To Jersey, Forty thousand Pounds Weight;

To Guernsey, Thirty-five thousand Pounds Weight;
To Alderney, Five thousand Pounds Weight;
To Sark, One thousand Pounds Weight:

Limiting the
Quantity of
Tobacco to be
exported to
Guernsey, &c.

to grant
Licences.

And the said Commissioners are hereby authorized and Commissioners required, upon Application made to them in Writing, to grant their Licences from Time to Time under their Hands (to be in force Thirty Days from the respective Dates thereof, and no longer), to any of His Majesty's Subjects, to export any of such several Quantities of Tobacco to any of such Islands respectively.

Goods removed or for Expor- house for Ship

from Ware

XLIII. AND be it further enacted, That all Goods taken from the Warehouse for Removal or shall be carried to be ment under tation, shall be removed shipped under the Care or with the Authority or Per- Care of Cus

mission of the proper Officer of the Customs,

AND toms Officers.

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in such Manner, and by such Persons (3), and within
such Spaces of Time, and by such Roads or Ways
as the proper Officer of the Customs shall authorize, per-
mit, or direct; AND all such Goods not so removed

or carried shall be forfeited.

(1) See Act, Cap. 115. § 4.

(2) Tobacco not importable into these Islands except from United King

dom, see Cap.114. § 80.

(3) See also licensed Lightermen, Cap. 107. § 89.

Ships to be not less than 70

Tons for exporting warehoused Goods.

Goods landed in Docks liable to Claims for Freight as before landing.

XLIV. AND be it further enacted, That it shall not be lawful for any Person to - export any Goods so warehoused, -nor to enter for Exportation to Parts beyond the Seas any Goods so warehoused, in any Ship which shall not be of the Burthen of Seventy Tons or upwards.

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XLV. AND be it further enacted, That all Goods or Merchandize which shall be landed in Docks, and lodged in the Custody of the Proprietors of the said Docks under the Provisions of this Act, not being Goods seized as forfeited to His Majesty, shall, when so landed, continue and be subject or liable to such and the same Claim for Freight in favour of the Master and Owner or Owners of the respective Ships or Vessels, or of any other Person or Persons interested in the Freight of the same, from or out of which such Goods or Merchandize shall be so landed, as such Goods, Wares, or Merchandize respectively were subject and liable to whilst the same were on board such Ships or Vessels, and before the landing thereof; AND the Directors and Proprietors of any such Docks at or in which any such Goods or Merchandize may be landed and lodged as aforesaid, or their Servants or Agents, or any of them, — shall and may, and they are hereby authorized, empowered, and required, upon due Notice in that Behalf given to them by such Master or Masters, Owner or Owners, or other Persons as aforesaid to detain and keep such Goods and Merchandize, not being seized as forfeited to His Majesty, in the Warehouses belonging to the said Docks as aforesaid, — until the respective Freights to which the same shall be subject and liable as aforesaid shall be duly paid or satisfied,together with the Rates and Charges to which the same shall have been subject and liable, or until a Deposit shall have been made by the Owner or Owners, or Consignee or Consignees of such Goods or Merchandize, equal in Amount to the Claim or Demands made by the Master, Owner or Owners of the respective Ships or Vessels, or other Persons as aforesaid, for or on account of Freight upon such Goods or Merchandize; - which Deposit the said Directors or Proprietors of such Docks, or their Agents respectively, are hereby authorized and directed to receive and hold in Trust, until the Claim or Demand for Freight upon such Goods shall have been satisfied; - upon Proof of which, and Demand made by the Person or Persons, their Executors, Administrators, or Assigns, by whom the

said Deposit shall have been made, and the Rates and Charges due upon the said Goods being first paid, the said Deposit shall be returned to him or them by the said Directors or Proprietors, or their Agents on their Behalf, with whom the said Deposit shall have been made as aforesaid.

XLVI. 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.

Act may be altered this

Session.

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