weight, tale, guage, or measure, but according to the value thereof, such value shall be considered as the same shall be at the port of exportation, without any deduction or abatement whatever; and such value shall be ascertained by the declaration of the exporter or proprietor of such goods, wares, or merchandise, or his known agent, in the manner and form, and under all the rules, regulations, and restrictions, and subject to the same forfeitures and penalties as are prescribed and directed for ascertaining and collecting the duties to be paid upon goods, wares, and merchandise, according to the value thereof, by an act passed in the twenty-seventh year of the reign of his present majesty, entituled, "An act for repealing the several duties of customs and excise, and granting other duties in lieu thereof, and for applying the said duties, together with the other duties composing the publick revenue, for permitting the importation of certain goods, wares and merchandise, the produce or manufacture of the European dominions of the French king, into this kingdom, and for applying certain unclaimed moneys remaining in the exchequer for the payment of annuities on lives to the reduction of the national debt;" and in case any goods, wares, or merchandise, chargeable with any such duty by this act, according to value, shall not be valued according to the true price or value thereof, and according to the true intent and meaning of this act, then it shall be lawful for the proper officer or officers of the customs, to cause the same to be detained; and the said goods, wares and merchandise, shall be dealt with, and the proper officer of the customs shall proceed, with relation to the said goods, wares and merchandise, so detained, in every respect in the manner prescribed in such case by the said recited act.

XI. And be it further enacted, That in case any goods, wares or merchandise, upon which duties of customs are hereby imposed, shall be detained by any officer of the customs on account of the same not being valued according to the true and real value thereof, and according to the true intent and meaning of this act, it shall be lawful for the commissioners of his majesty's customs in England and Scotland respectively, for the time being, or any three or more of them respectively, upon proof being made to their satisfaction that no fraud was intended, to direct the entry to be amended, upon such terms and conditions as, under

the circumstances of the case, shall appear to the said commissioners of the customs in England and Scotland respectively to be reasonable, and as they shall think fit to direct: Provided always, That if the importer, exporter, or proprietor of such goods, wares, or merchandise, shall accept the terms or conditions prescribed by the said commissioners of the customs respectively, such importer, exporter, or proprietor shall not have or be entitled to any recompense or damage on account of the detention of such goods, wares or merchandise, or have or maintain any action whatever for the same; any law, custom, or usage to the contrary notwithstanding.

XII. And be it further enacted, That such of the duties of customs by this act imposed, as shall arise in that part of Great Britain called England, shall be under the management of the commissioners of the customs in England for the time being; and such thereof as shall arise in that part of Great Britain called Scotland, shall be under the management of the commissioners of the customs in Scotland for the time being.

XIII. And be it further enacted, That in case the whole or any part of the cargo of any vessel, which shall arrive in any port of Great Britain, shall consist of any goods, wares, or merchandise whatever, of the growth, produce, or manufacture of any country or place within the limits of the charter granted to the united company of merchants of England trading to the East Indies, such vessel shall forthwith proceed to the court of London, where all such goods, wares and merchandise shall be landed, lodged, and secured under his majesty's lock, in some of the warehouses belonging to the said united company, at the expense of the proprietors of such goods, wares and merchandise, and be there examined, and an account taken thereof by the proper officers of the customs, and of the exeise in cases where that revenue is concerned, and such goods, wares, and merchandise shall remain so secured. until the exportation thereof; and before any such goods, wares, and merchandise shall be taken out of such warehouse for the purpose of exportation, the several duties of customs, as the same are described and set forth in figures in the table hereunto annexed, marked (C) shall be first paid to the proper officer of the customs; and in those cases in the said table marked (C) where the duties to be

paid on the exportation of any such goods, wares, and merchandise shall not be charged according to the weight, tale, gauge, or measure, but according to the value thereof, such value shall be ascertained by the declaration of the proprietor or his known agent, in the manner and form, and under the rules, regulations, and restrictions, and subject to the same forfeitures and penalties as are prescribed and imposed for ascertaining and collecting duties to be paid according to the value thereof, by the said recited act passed in the twenty-seventh year of his present majesty; and in case any such goods, wares, or merchandise, shall not be valued according to the true and real value thereof, then it shall be lawful for the proper officer or officers of the customs to cause the same to be detained, and the said goods, wares and merchandise, shall be dealt with, and the proper officers of the customs shall proceed in the manner prescribed in such case by the said recited act: provided always, that such goods, wares, or merchandise, so detained, (cotton wool excepted) shall be sold only for the purpose of being exported from Great Britain, any law, custom, or usage to the contrary notwithstanding: provided also, that in case any part of the cargo of any such ship or vessel so consisting in part of East Indian goods, wares, or merchandise, as aforesaid, shall consist of goods, wares, or merchandise, not being of the growth, produce, or manufacture of any country or place within the limits of the charter granted to the united company of merchants of England, trading to the East Indies, such last mentioned goods, wares, and merchandise, shall be duly entered, either to be secured or lodged in warehouses, according to the rules, regulations, and restrictions, of an act passed in the forty-third year of his present majesty, entituled, an act for permitting certain goods imported into Great Britain to be secured in warehouse, without payment of duty; and of a certain other act, passed in the forty-fifth year of his present majesty, entituled, an act to authorize the lords commissioners of the 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 of a certain other act, passed in the forty-sixth year of his said majesty, entituled, an act to extend the provisions of an

act, made in the forty-third year of his present majesty, for permitting certain articles to be warehoused in Great Britain, to other articles not therein mentioned, and to alter the condition of the bond directed to be given by an act of the twenty-fourth year of his present majesty, by the masters and owners of vessels and boats licensed by the lords of the admiralty, provided such goods, wares and merchandise, by law may be so lodged or secured, otherwise the full duties of customs and of excise (in cases where any such duties are payable on such goods, wares, and merchandise) due thereon, shall be paid to the proper officers of the customs and excise; and all such goods, wares, and merchandise, so brought into the port of London, shall on the exportation thereof, be charged with the duties due and payable by this act on any such goods, wares, and merchandise respectively, as the same are described and set forth in the tables hereunto annexed, marked (A) and (B) as the case may be.

XIV. Provided always, and be it further enacted, That if it shall appear to the satisfaction of the collector and comptroller of the customs of any port in Great Britain, by the report of any vessel which shall arrive at such port with any cargo, part whereof shall consist of goods, wares, or merchandise of the growth, produce, or manufacture of any country or place within the limits of the charter granted to the united company of merchants of England, trading to the East Indies, that such goods, wares, and merchandise do not exceed in value one fourth part of the whole value of the cargo of such vessel, then and in such case it shall be lawful for the owner, consignee, or captain of such vessel, after giving such security as shall be directed by the commissioners of the customs in England and Scotland respectively, or any three of them, for the due conveyance of such goods, wares, and merchandise as aforcsaid, to the port of London, there to be warehoused as aforesaid, and not before, to land the cargo of such vessel at the port of her arrival, except such goods, wares, and merchandise as aforesaid, and either to cause such goods, wares, and merchandise to be conveyed in the same ship to the port of London, or to cause the same to be transhipped in order to be conveyed to the said port, upon the said security, and under such regulations and restrictions for securing the conveying the same to the said port. as

shall be directed by the commissioners of the customs of England and Scotland respectively.

xv. Provided always, and be it further enacted, That the proprietor or proprietors of any goods, wares, or merchandise, brought into Great Britain, may, if he or they shall be so disposed, instead of paying the full duties of customs and excise due and payable thereon, secure or -lodge in warehouses approved by the commissioners of the customs of England or Scotland respectively, without payment of duty in the first instance, any goods, wares, and merchandise, which, by virtue of any law in force at the time of passing this act, are allowed to be so secured and warehoused, under the conditions and regulations of the said recited acts passed in the forty-third, forty-fifth, and forty-sixth years of his present majesty respectively; and all such goods, wares, and merchandise, so warehoused, on which the full duties of customs and excise shall have been paid, shall, on the exportation thereof, be subject and liable to and be charged with the duties of customs imposed by this act, as inserted and set forth in the tables hereunto annexed, as the case may be.

XVI. Provided always, and be it further enacted, That it shall be lawful for the commissioners of customs, or any three or more of them, upon the request of the owner, proprietor, or consignee of any goods, wares, or merchandise warehoused, to destroy the same, in such manner as they shall respectively direct, without payment of duty, and upon payment only of any charges and expenses due thereon.

XVII. And be it further enacted, That the importers, proprietors, or consignees of any goods, wares, or merchandise, which shall have been lodged in warehouses, or otherwise secured according to the directions of the said recited act, passed in the forty-third year of his present majesty, or any other act or acts of parliament, by virtue and under the authority of which any such goods, wares, or merchandise shall have been so lodged or secured, shall, within fifteen calendar months, to be computed from the day on which such importers, proprietors, or consignees of such goods, wares, or merchandise shall have made their first entry thereof, clear and take from and out of such warehouses or places respectively, all such goods, wares, and merchandise, either for the purpose of being