WRECKED GOODS, continued.

INWARDS.-The General Orders of 7th December, 1819, and 17th March, 1821, rescinded, and the following Regulations are to be adopted in lieu; viz.—

In cases where vessels are wrecked on their homeward voyages, and the parties are desirous of having the cargoes forwarded to the port of destination, the Collector and Comptroller may allow the re-shipment thereof for that purpose, in continuation of the original voyage, taking care that previously to the delivery an accurate account (where practicable), be taken of the marks, numbers, and contents of the cargo, and that security, by bond, in the full amount of the duties, be given for the delivery thereof into the custody of the proper officers at the destined port, and that the account so taken be transmitted by post to the Collector and Comptroller of such port, in order that upon the arrival of the vessel which brings the same, the usual proceedings on the importation of goods from foreign parts may take place; and the latter officers are to take care to apprise the Collector and Comptroller at the port of removal, when the goods shall have been duly landed, or otherwise, in the same manner as is observed in the case of goods removed from port to port under the Warehousing Regulations.

That when it shall appear from any particular circumstances that the quantity and quality of the goods cannot be accurately ascertained, and the penalty of the bond be calculated, the goods be accompanied by, and under the charge of trusty tide-waiters, at the expense of the Crown, the Collector and Comptroller furnishing by post all the particulars of the goods in their power, to the Collector and Comptroller at the port of destination, who are to report specially to the Board, should any irregularity appear to have taken place during the transit, and to take care that the tidewaiters return to their proper duty as soon as practicable. G. O. 1st February, 1841. Enter in page 182, Vol. II.

WRECKED GOODS, continued.

OUTWARDS. In the case of vessels wrecked at an out-port on their OUTWARD voyages, where the parties are desirous to have the goods sent back to the shipping port, the Collector and Comptroller may allow the re-shipment to take place, under proper precautions for the security of the revenue, without waiting for the Board's previous permission in each case; but they are forthwith to report their proceedings to the Board, in order that the Board may give such further directions as the circumstances may require; but where the parties are desirous of re-shipping the cargo on board other vessels, for the place of their original destination, the Board's previous order for that purpose is to be obtained.

In all cases of wreck the officers are to use every care and expedition for the preservation of the property, and for the speedy clearance of the goods for their destined port. G. O. 29th April, 1819. Enter in page 554, Vol. II., and make corresponding memorandum in Index.

YEAST arriving too late to be regularly entered, is to be allowed to be landed and delivered, subject to the like regulations and conditions as are observed in the cases of POULTRY under the Minute of the 31st August, 1840 (see page 281).-Min. Com. Cus. 31st January, 1843.

AN

ABSTRACT

OF THE

WAREHOUSING SYSTEM.

FOR FULL PARTICULARS, SEE Vol. II.

Warehouse Rent.

RATES for Warehouse Rent on goods deposited in the Queen's Warehouses at the several Out-ports; viz.

On large cases and vats containing toys, or other merchandise, and packages of wine,' and other liquids, per week, 6d. each.

Packages of baggage, small packages of presents, viz. boxes, kegs, jars, &c., per week, 2d. each.

All other packages not before described (except tobacco), per week, 4d. each.

For every hogshead of tobacco deposited in the Queen's Warehouse at London, 2s.; and for every hogshead taken out of the same, 2s.

For every hogshead of tobacco warehoused in the Queen's Warehouse at the Out-ports, 1d. per week.-Treas. Order, 27th November, 1824, and 19th March, 1830.

Rent on Stores of Naval Officers, deposited in the Queen's Warehouse, after the same shall have remained in the Warehouse 12 months; viz.—

1 The surplus stock of Wine only, of Naval Officers, may be deposited in the Queen's Warehouse for a period not exceeding twelve months, without any charge for warehouse rent.-Treas. Order, 27th Nov. 1824.

WAREHOUSE RENT, continued.

Upon packages containing wines, spirits, or cordials, not exceeding six gallons, 1d. per week.

Ditto, amounting to six gallons and upwards, 2d. per week.

Packages of dry goods, requiring one cubic foot of warehouse room, 1d. per week.

Ditto, requiring above one cubic foot of warehouse room, 2d. per week.-G. O. 30th July, 1840.

Rent of Surplus Stores deposited in the Queen's Warehouse in London.1

WINE, SPIRITS,' and CORDIALS in Bottles, not exceeding 2 gallons

2 Gallons, and under 6 do.

6 Gallons, and upwards.

DRY GOODS,

requiring 1 cubic foot of room

above one cubic foot.

Per week.

Nil.

1d.

2d.

1d.

2d.

Min. Com. Cus. 22d November, 1833, extended to the Out-ports by Min. Com. Cus. 7th April, 1834.

SAMPLES.

Such moderate samples may be taken of goods in the bonded warehouses, as may be allowed by the Commissioners of Customs (see page 342), without entry, and without payment of duty, except as the same may eventually become payable, as on a deficiency of the original quantity. 8 and 9 Vict. c. 91, s. 35. And the Officers of the Customs may take such samples of any goods as shall be necessary for ascertaining the amount of any duties payable on the same; and all such samples shall be disposed of and accounted for in such manner as the Commissioners of the Customs shall direct.-8 and 9 Vict. c. 86, s. 135.

1 Extended to the Out-ports by Min. Com. Cus. 7th April, 1834. 2 It is the practice at the port of London to charge surplus stores of Wines and Spirits, whether in casks or bottles, lodged in the Queen's warehouse for security of duty, with rent according to the rates fixed by this Minute; and the Board direct that the like practice be observed at the out-ports.-G. O. 4th February, 1837.

SAMPLES, continued.

When Spirits are intended to be cleared for home use, two samples free of duty will be allowed, viz. one at the time of importation, and a second for the purpose of sale; and a further sample free of duty will be allowed, if entered for exportation, agreeably to the practice at the port of London.-Min. Com. Cus. 10th, and G. O. 13th February, 1836. See order under "Tea," Vol. II., Warehousing."

If any goods entered to be warehoused, or entered to be delivered from the warehouse, shall be In case of Accident lost or destroyed by an unavoidable acci- in Landing or Shipdent, either on ship-board or in the land- ping Goods, Duty ing or shipping of the same, or in the may be remitted. receiving into or delivering from the warehouse, it shall be lawful for the Commissioners of her Majesty's Customs to remit or return the duties payable or paid on the quantity of such goods so lost or destroyed.-8 and 9 Vict. c. 91, s. 17.

It shall be lawful for the Commissioners of her Majesty's Customs to remit the duties payable or paid on the whole or any portion of any goods which Goods lost or deshall be lost or destroyed by any unavoid- stroyed in Wareable accident IN the warehouse in which Duties thereon rehouse by Accident, the same shall have been deposited under mitted. the provisions of this or any other Act passed for the warehousing of goods.-8 and 9 Vict. c. 91, s. 18.

The duties payable upon the following articles deposited in warehouses of special secu- Certain Goods rity, that is to say, Wines, Cur- Warehoused to be rants, Raisins, Figs, Hams, and charged on quanCheese, when taken out of the ware- tity delivered.

house for Home use, shall be charged upon the quantities ascertained by the measure or weight of the same actually delivered.-8 and 9 Vict. c. 91, s. 18.

The duties payable on Tobacco, Sugar, and Spirits respectively, when taken out of Duties on Tobacco, warehouse for home use, shall be charged Sugar, and Spirits, upon the quantities ascertained by the to be charged on weight, measure, or strength of the same quantities delivered, actually delivered, save and except that except in certain if the SUGAR shall not be in a ware

cases.