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I, Daniel Norton, of Old Broad Street, Surveyor, having been appointed by John Clutton and James Pennethorne to value the Hereditaments respectively comprised in the First and Second Schedules to this my Award annexed, do ascertain and determine that the Value of the Hereditaments comprised in the First Schedule is One hundred and twenty thousand six hundred Pounds, and that the Value of the Hereditaments comprised in the said Second Schedule is One hundred and twenty-three thousand two hundred Pounds. As witness my Hand this Twelfth Day of July One thousand eight hundred and fifty-five.

(Signed) D. NORTON,

62, Old Broad Street.

Customs Laws Consolidation.

CA P. XCVI.

An Act to consolidate certain Acts, and otherwise amend
the Laws of the Customs, and an Act to regulate the
Office of the Receipt of Her Majesty's Exchequer at
Westminster.
[14th August 1855.]

BE

E it 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, as follows:

4 & 5 W. 4. c. 15.

I. All Customs Duties and other Public Moneys payable to the Customs DuExchequer Account at the Bank of England shall be received to ties, &c. payable the Credit of such Account by the Governor and Company of the to Exchequer said Bank, under such Regulations and Directions as the Commis- Account of Bank of Engsioners of Her Majesty's Treasury shall from Time to Time pre- land to be rescribe; and the Specifications or Statements of Particulars required ceived under by an Act passed in the Fourth Year of the Reign of His late such RegulaMajesty King William the Fourth, intituled An Act to regulate the tions as the Office of the Receipt of His Majesty's Exchequer at Westminster, Treasury shall prescribe. to be delivered to the Cashier or other Officer of the Bank of England by the Person paying in any such Money, shall be required only in such Cases and shall be signed and issued by such Person as the said Commissioners shall from Time to Time direct; and the Acquittances for all Payments made to the Account of the Exchequer at the Bank of England shall be made out in such Form and under such Regulations as shall be prescribed by the said Commissioners; and such Acquittances shall have in all respects the same Force and Validity in Law as the Acquittances heretofore given by the Comptroller of the Exchequer by virtue of the Ninth Section of the said recited Act of the Fourth Year of the Reign of King William the Fourth, Chapter Fifteen; and the several Orders, Rules, and Regulations which may be issued under the Authority of this Act by the said Commissioners of Her Majesty's Treasury, as relating to such Specifications and Acquittances as aforesaid, shall be laid before both Houses of Parliament within Six Weeks after the Issue of such Orders, Rules, and Regulations, if Parliament shall be sitting, or if not sitting, then within Six Weeks next immediately after the re-assembling of Parliament.

II. Tobacco, Cigars, and Snuff are hereby prohibited to be imported into the United Kingdom, unless in whole and complete Packages, each containing not less than Eighty Pounds net Weight of such Tobacco, Cigars, or Snuff, and unless in Ships of not less than One hundred and twenty Tons Burden, and unless into such Ports as are or may be approved by the Commissioners of Customs for the Importation and Warehousing of Tobacco; and any Tobacco, Cigars, or Snuff imported into the United Kingdom contrary hereto shall be subject to the Provisions contained in the Forty-fourth Section of "The Customs Consolidation Act, 1853," in the same Manner as if this Prohibition had been originally enacted

Importation of Tobacco in Packages less than 80 lbs.prohibited.

Goods not reported may be detained.

Time for perfecting Entries by Bills of Sight.

Commissioners may permit special Entries.

Certain Goods in Queen's Warehouse may be destroyed.

Combustibles

not to be deposited in Queen's Warehouse.

Power to dis

pense with the
re-weighing,
&c. of Goods
on quinquen-
nial re-ware-
housing, in

certain Cases.

Customs Laws Consolidation.

enacted in the Table of Prohibitions and Restrictions to the said Section, of which it is hereby declared to form a Part.

III. Goods not duly reported may be detained by any Officer or Officers of Customs until the same are so reported, and the Cause of the Omission explained to the Satisfaction of the Commissioners of Customs, who may thereupon restore the same on such Terms as they may deem proper; and such Goods may in the meantime, should the said Commissioners deem necessary, be removed to the Queen's Warehouse.

IV. The Time prescribed by the Sixty-fourth Section of "The Customs Consolidation Act, 1853," for perfecting Entries by Bill of Sight, may be extended at the Discretion of the Commissioners of Customs.

V. The Commissioners of Customs may permit the Entries of Goods in such Form and Manner and on such Conditions as they may direct to meet the Exigencies of any Case to which the general Laws and Regulations may not be strictly applicable.

VI. All Goods not being of a perishable Nature deposited in the Queen's Warehouse, and not cleared within Three Months, and all Goods of a perishable Nature so deposited and not cleared forthwith, may, in case the same cannot be sold for a Sum sufficient to pay the Duties and Charges if offered for Sale for Home Consumption, or the Charges if offered for Sale for Exportation, be destroyed by Direction of the Commissioners of Customs.

VII. No Goods of a combustible or inflammable Nature shall be brought into or deposited in the Queen's Warehouse, unless with the Sanction of the Commissioners of Customs; and if any such Goods shall be landed by the Officers of Customs under the Seventy-fourth Section of "The Customs Consolidation Act, 1853," the same may be deposited in any Place that such Officers may deem fit, and whilst so deposited the same shall be deemed to be in the Queen's Warehouse, and be liable to be dealt with, at the Expiration of Fourteen Days, in the same Manner as Goods of a perishable Nature actually deposited in the Queen's Warehouse, unless duly cleared or warehoused in some approved Warehouse in the meantime; and such Goods shall be chargeable with such Expenses for securing, watching, and guarding the same until sold, cleared, or warehoused as aforesaid, as the Commissioners shall see fit, and neither the said Commissioners nor their Officers shall be liable to make good any Damage which such Goods may sustain by reason or during the Time of their being so deposited and dealt with as aforesaid.

VIII. On the re-warehousing in the Name of the Proprietor of Goods, either by himself or by the Warehouse-keeper, after the Expiration of Five Years from the last preceding warehousing or re-warehousing thereof under Sections One hundred and three and One hundred and four of "The Customs Consolidation Act, 1853," the Commissioners of Customs may (first being satisfied that the same are in the Warehouse, that the Packages are entire, and that there is no Ground to suspect that there is any undue Deficiency therein,) dispense with the re-weighing, re-gauging, or

re

Customs Laws Consolidation.

re-measuring, and strict Examination thereof, if they be such as are liable on Delivery to the Payment of Duty according to the landing Weight, Measure, or Quantity thereof, and also at the Request of the Warehouse-keeper or Proprietor of the Warehouse may (first being satisfied as aforesaid) dispense with the re-weighing, re-gauging, re-measuring, or strict Examination on such rewarehousing as aforesaid of Goods being Wines or other Goods the Duties whereon are payable at the Delivery, Weight, Measure, or Quantity, and which may be liable to Injury by such re-weighing, re-gauging, re-measuring, or strict Examination; but in either of these Cases the Warehouse-keeper or Proprietor of such Warehouse shall be liable at the Time of Delivery of such Goods to pay the Duties due on any Deficiency therein not allowed by Law which may then be found to exist, instead of being called upon to make good any Deficiencies which might have been found to exist had such re-weighing, re-gauging, re-measuring, or Examination been resorted to at the Time of such re-warehousing.

Goods not to be shipped except on proper Days and Places, nor until Entry and Clearance.

16 & 17 Vict.

c. 107.

IX. No Goods shall be shipped, put off, or water-borne to be shipped for Exportation from any Port or Place in the United Kingdom, except on Days not being Sundays or Holidays, nor from any Place except some Legal Quay, Wharf, or other Place duly appointed for such Purpose, nor without the Presence or Authority of the proper Officer of Customs, nor before due Entry Outwards of such Ship and due Entry of such Goods, nor before such Goods shall have been duly cleared for Shipment; and any Goods shipped, put off, or water-borne to be shipped contrary hereto shall be forfeited; and it shall be lawful for the Searcher Searcher may to open or cause to be opened and to examine all Goods shipped open Packages or brought for Shipment at any Place in the United Kingdom, and examine Goods. and the opening for that Purpose of Packages containing Goods upon which any Drawback of Customs or Inland Revenue is claimed, and the weighing, repacking, landing (when water-borne), and the shipping thereof shall be done by or at the Expense of the Exporter.

Penalty on failing to deliver Shipping Bill.

X. Any Exporter of Goods who shall fail, either by himself or his Agent, to deliver to the Searcher a Shipping Bill, with Duplicates thereof, of the Goods exported by him, as prescribed by the One hundred and twenty-fifth Section of "The Customs Consolidation Act, 1853," shall forfeit the Sum of Twenty Pounds. XI. If any Ship having Cargo on board shall depart from any Penalty on dePort without being duly cleared, the Master shall forfeit the Sum parting without of One hundred Pounds.

XII. British or Irish Spirits may be exported from Great Britain or Ireland to Parts beyond the Seas or be removed to the Isle of Man in Casks of the Content of Ten Gallons each at the least, but no British or Irish Spirits shall be removed or exported from the Isle of Man to any other Part of the United Kingdom, under pain of Forfeiture thereof.

XIII. Every Foreign Ship employed in carrying Goods or Passengers Coastwise from one Part of the United Kingdom to another, or from the Islands of Guernsey, Jersey, Alderney, Sark, or Man to the United Kingdom, or from the United Kingdom to 18 & 19 VICT.

Dd

Clearance.
Exportation of
British and
Irish Spirits to

Isle of Man, &c.

Foreign Ships in Coasting Trade to be subject to same Rules as British

any Ships.

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