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OUTWARDS. such Person on the Debenture shall be the Discharge for such Drawback or Bounty.

Debenture
Goods.

Agent may pass
Entry, and re-

ceive Drawback,

and make the Oath and an

for Owner not resident.

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LXXXIII. AND be it further enacted, That if such Owner or Merchant shall be resident in some Part of the United Kingdom, being more than Twenty Miles from the Custom House of the Port of Shipment, he may appoint swer Questions any Person to be his Agent to make and pass his Entry, and to clear and ship his Goods, — and to receive for him the Drawback or Bounty payable on his Debenture, if payable to him, provided the Name of such Agent and the Residence of such Owner or Merchant be subjoined to the Name of such Owner or Merchant in the Entry and in the Cocket for such Goods; AND such Agent being duly informed shall make Declaration (1) upon the Entry, if any be necessary, and shall also make Oath (2) upon the Debenture, in behalf of such Owner or Merchant, to the Effect before required of such Owner or Merchant,and shall answer upon Oath such Questions, touching his Knowledge of the Exportation of such Goods and the Property therein, and of the Right to the Drawback or Bounty, as shall be demanded of him by the Collector or Controller; and if any such Goods be exported by any Corporation or Company trading by a Joint Stock, it shall be lawful for them to appoint any Person to be their Agent for the like Purposes, and with the like Powers to act in their Behalf.

Joint Stock
Company.

Property of

Persons Abroad consigned here to an Agent,

and exported by him on Account

of Owner.

Shipment within Three

Years, and Pay

ment within Two Years.

LXXXIV. AND be it further enacted, That if any Goods which are to be exported for Drawback be the Property of any Person residing Abroad, having been consigned by the Owner thereof to some Person as his Agent residing in the United Kingdom, to be exported through the same to Parts beyond the Seas, by such Agent, upon Account of such Owner, it shall be lawful for such Person, (being the Consignee by whom and in whose Name the Duties inwards on such Goods had been paid, or his legal Representative), in like Manner, as Agent for such Owner, to enter, clear, and ship such Goods for him, and upon like Conditions to receive for him the Drawback payable thereon.

LXXXV. AND be it further enacted, That no Drawback shall be allowed back shall be allowed upon the Exportation of any Goods,

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Debenture
Goods.

Damaged

unless such Goods be shipped within Three Years after OUTWARDS. the Payment of the Duties inwards thereon; and that no Debenture for any Drawback or Bounty allowed upon the Exportation of any Goods, shall be paid after the Expiration of Two Years from the Date of the Shipment of such Goods; and that no Drawback shall be allowed upon any Goods which, by reason of Damage or Decay, shall have become of less Value for Home Use than the Amount of such Drawback; — and all Goods so damaged which shall be cleared (1) for any Drawback shall be for- Forfeiture. feited; and the Person who caused such Goods to be

Goods no Draw

back.

so cleared shall forfeit the Sum of Two hundred Pounds, Penalty.
or Treble the Amount of the Drawback in such Case, at
the Election of the Commissioners of the Customs.

ture.

LXXXVI. AND be it further enacted, That for the Issuing and Purpose of computing and paying any Drawback or Bounty passing Debenpayable upon any Goods duly entered, shipped, and exported, -a Debenture (2) shall, in due Time after such Entry, be prepared by the Collector and Controller, certifying in the first Instance the Entry Outwards of such Goods; and so soon as the same shall have been duly exported, and a Notice containing the Particulars of the Goods shall have been delivered by the Exporter to the Searcher, the Shipment and Exportation thereof shall be certified to the Collector and Controller, upon such Debenture, by the Searcher; and the Debenture, shall thereupon be computed and passed with all convenient Dispatch, and be delivered to the Person entitled to receive the same. (3)

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LXXXVII. AND be it further enacted, That no Drawback or Bounty shall be allowed for Goods any ported from the United Kingdom to Guernsey, Jersey, Alderney, Sark, or the Isle of Man, until a Certificate shall be produced from the Collector and Controller of the Customs of the Isle of Man, or from the Register of Certificates or other Chief Officer of the Customs in Guernsey, Jersey, Alderney, or Sark, of the due Landing of such Goods.

(1) See clearing Goods for Drawback, § 64. (2) In London, payable by Receiver General see Cap. 106. § 15. and 23.

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Guernsey, &c.
Certificate of

Landing.

OUTWARDS.

Debenture

Goods.

Press-packing,

and Oath of Packer.

Licensed
Lightermen
only to ship
Debenture or
Warehoused
Goods.

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LXXXVIII. AND be it further enacted, That no Drawback or Bounty shall be allowed for any Goods exported from the United Kingdom in Bales cleared as being Presspacked, unless the Quantities and Qualities of the Goods in each of such Bales shall be verified by the Master Packer thereof, or in case of unavoidable Absence, by the Foreman of such Packer, having Knowledge of the Contents of the Bales, by Oath made and subscribed upon the Cocket before the Collector or Controller; or if such Packer reside more than Ten Miles from the Port, then by Oath made and subscribed, upon an Account of such Goods, before a Magistrate or Justice of the Peace for the County or Place where such Packer shall reside; -and if such Bales be not cleared as being Press-packed, then the Searcher having opened any such Bale shall not be required to repack the same at his Charge. (1)

LXXXIX. AND be it further enacted, That no Goods cleared for Drawback or Bounty, or from the Warehouse, shall be carried waterborne, to be put on board any Ship for Exportation from the United Kingdom, by any Person, unless such Person shall be authorized (2) for that Purpose by Licence under the Hands of the ComCommissioners missioners of the Customs; and that, before granting such Licence, it shall be lawful for the said Commissioners to require such Security by Bond, for the faithful and incorrupt Conduct of such Person, as they shall deem necessary; and that, after granting such Licence, it shall be lawful for the said Commissioners to revoke the same, if the Person to whom the same shall have been granted shall be convicted of any Offence against the Laws relating to the Customs or Excise : PROVIDED always,

may grant Licence, and require Bond.

Licences in force.

Warehouse

or Debenture Goods not exported, or if

relanded, or car

ried to Guern

sey, &c. without Entry, forfeited.

that all such Licences, which shall be in force at the Time of the Commencement of this Act, shall continue in force as if the same had been afterwards granted under the Authority of this Act.

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XC. AND be it further enacted, That if any Goods which have been taken from the Warehouse (3) to be exported from the same, or any Goods which have been cleared to be exported for any Drawback (4) or Bounty, shall not be duly exported to Parts beyond the Seas,

(1) See $72.

(3) See also Cap. 108. $45.

(2) Otherwise forfeited, § 55.
(4) See also Cap. 108. § 46.

- or

Debenture
Goods.

or shall be relanded in any Part of the United Kingdom, OUTWARDS. (such Goods not having been duly relanded or discharged as short-shipped under the Care of the proper Officers), or shall be landed in the Islands of Faro or Ferro, shall be carried to the Islands of Guernsey, Jersey, Alderney, Sark, or Man (not having been duly entered, cleared, and shipped to be exported directly to such Island), the same shall be forfeited, together with the Ship from or by which the same had been so relanded, landed, ΟΙ carried, and any other Ship, Vessel, Boat, or Craft which may have been used in so relanding, or carrying such Goods;

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landing,

AND any Person by whom

or by whose Orders or Means such Goods shall have been so taken or cleared, or so relanded, landed, carried,

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ΟΙ

shall forfeit a Sum equal to Treble the Value of such Goods.

XCI. AND be it further enacted, That a Drawback of the Whole of the Duties of Customs shall be allowed for Wine intended for the Consumption of Officers of His Majesty's Navy, on board such of His Majesty's Ships in actual Service as they shall serve in, - not exceeding the Quantities of Wine, in any One Year, for the Use of such Officers, herein-after respectively mentioned; (that is to say),

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Provided always, that such Wine be shipped only at One of
the Ports herein-after mentioned; that is to say, London,
Rochester, Deal, Dover, Portsmouth, Plymouth, Yarmouth,
Falmouth, Belfast, Dublin, Cork, Leith, or Glasgow.

XCII. AND be it further enacted, That the Person entering such Wine, and claiming the Drawback for the same, shall state in the Entry, and declare upon Oath

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on the Debenture, the Name of the Officer for whose Use such Wine is intended, and of the Ship in which he

Personsentering such Wine for

Drawback, to

declare on Oath the Name and Rank of Officer claiming same.

OUTWARDS. serves;

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-

until AND

AND such Wine shall be delivered into the Charge of the Officers of the Customs at the Port of Shipment, to be secured in the King's Warehouse, the same shall be shipped under their Care; such Officers having certified upon the Debenture the Receipt of the Wine into their Charge, the Debenture shall be computed and passed, and be delivered to the Person entitled to receive the same. (1)

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XCIII. AND be it further enacted, That if any such Officer shall leave the Service, or be removed to another it shall be lawful for the Officers of the Customs, at any of the Ports before mentioned, to permit the Transfer of any such Wine from one Officer to another,

Ship,

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as

Part of his Proportion, whether on board the same Ship or another, or the Transhipment from one Ship to another for the same Officer, or the relanding and warehousing for future Reshipment; AND it shall also be lawful for the Officers of Customs at any Port to receive back the Duties for any of such Wine, and deliver the same for Home Use: PROVIDED always, that if any of such Wine be not laden on board the Ship for which the same was intended,· or be unladen from such Ship without Permission of the proper Officer of the Customs, the same shall be forfeited.

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XCIV. AND whereas it is expedient to make Provisions for supplying the Crews of His Majesty's Ships of War with Tobacco for their Use, without Payment of any Duty; be it therefore enacted, THAT it shall be lawful for the Purser of any of His Majesty's Ships of War in actual Service, to enter and ship at the Ports of Rochester, Portsmouth, or Plymouth (2), in the Proportions herein-after mentioned, any Tobacco there warehoused in his Name, or transferred into his Name, - for the Use of the Ship in which he shall serve; provided such Purser shall deliver to the Collector or Controller of such Port a Certificate from the Captain of such Ship, stating the Name of the Purser and the Number of Men belonging to the Ship; and shall also give Bond, with One sufficient Surety, in Treble the Duties payable on the Tobacco, that no Part thereof shall be relanded in the United King

(1) See Limitation of Time for Payment, § 85.

(2) See, for Removal of such Tobacco to these Ports, Cap. 112. § 20.

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