exported according to the directions of this act, on payment of the duties hereby imposed, or to be used or consumed in Great Britain: provided always, that such goods, wares and merchandise may legally be taken out for that purpose, on payment of the full duties of customs and excise that are or may be due or payable thereon at the time the same are so taken out; and in case any such importers, proprietors, or consignees shall fail or neglect so to do, it shall be lawful for the commissioners of the customs in England or Scotland respectively, to cause all such goods, wares, or merchandise, to be publickly sold, or exposed to sale; and after such sale, the produce thereof shall first be applied to or towards the payment of the freight, primage, and charges of warehouse room, and other charges that shall arise thereon, next to the duties of customs and excise, and the overplus (if any) shall be paid to the proprietor or other persons authorised to receive the same: provided always, that in case any goods, wares, or merchandise, so remaining and directed to be sold, shall be 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, or any goods, wares, and merchandise, which shall be prohibited to be used or consumed in Great Britain, then, and in such case, all such goods, wares or merchandise shall be sold only for the purpose of being exported, and not on any pretence whatever to be used or consumed in Great Britain: provided, that no such goods, wares, or merchandise, shall be so sold, unless a price can be obtained for the same, equal at least to the full amount of all duties of customs and excise, charged and chargeable thereon, together with the expenses; but if such price cannot be obtained, then and in such case, all such goods, wares or merchandise, shall be effectually destroyed by and in the presence of the proper officers of the customs, and also the officers of the excise, in case any duties of excise are payable thereon, who are hereby respectively authorized and required to destroy the same accordingly; and the proprietor or owner of such goods, wares, and merchandise, shall have no claim, either in law or equity, to the value of such goods, wares, or merchandise, or any part thereof, so destroyed as aforesaid; any law, custom or usage to the contrary notwithstanding: pro

vided always, that all such goods, wares and merchandise, may be re-exported to the country from which they were brought, or to the country from which the vessel, in which such goods, wares or merchandise, were imported, shall belong, or shall have belonged, without payment of the duties imposed by this act, and upon payment only of such warehouse or port duties as shall have become due thereon; provided, that the British flag shall not, at the time of such re-exportation, be excluded from such country respectively.

XVIII. Provided always, and be it further enacted, That nothing in this act contained shall extend or be construed to extend, to charge the duties imposed by this act on any goods, wares, or merchandise whatever, that shall be exported from Great Britain to that part of the united kingdom called Ireland, or any goods, wares or merchandise, the growth, produce or manufacture of Ireland, having been imported from thence directly to Great Britain, on the exportation thereof to any country whatever.

XIX. Provided always, and be it further enacted, That nothing in this act contained shall extend, or be construed to extend, to charge the duties by this act imposed on the exportation of any flour or meal, or articles not being either in the whole or in part manufactured, being of the growth or produce of any state in Europe or America, in amity with his majesty, and imported in any ship belonging to such state, or in any British ship navigated according to law, directly from any such state (except coffee, sugar, pimento, cocoa nuts, hides, tallow, oil, and cotton wool or yarn, or Jesuits bark.)

xx. Provided also, and be it further enacted, That nothing in this act contained shall extend, or be construed to extend, to charge with the duties imposed by this act, any goods, wares or merchandise, of the growth, produce or manufacture of any British colony, plantation or settlement in Africa or America, which shall have been imported directly from such colony, plantation or settlement respectively, and exported to any port or place whatever.

XXI. Provided also, and be it further enacted, That nothing in this act contained shall extend or be construed to extend, to charge with the duties imposed by this act, any goods, wares or merchandise that shall have been imported by the united company of merchants of England

trading to the East Indies, or by any subjects of his majesty trading within the limits of the charter of the said company, with their license, upon the exportation of such goods, wares or merchandise, from Great Britain to any port or places whatever.

XXII. Provided also, and be it further enacted, That nothing in this act contained shall extend, or be construed to extend, to charge the duty by this act imposed on any wine, spirits or tobacco, which shall be shipped for the use of his majesty's army or navy, but such wine, spirits, or tobacco shall be subject and liable to all and every the rules, regulations, and conditions, limitations, securities, penalties, and forfeitures, to which such articles so shipped would have been subject and liable, if this act had not been made.

XXIII. Provided also, and be it further enacted, That nothing in this act contained shall extend, or be construed to extend, to charge with the duties by this act imposed any the goods, wares, or merchandise, exported from Great Britain to the Isle of Man, by virtue and under the authority of any license which the commissioners of his majesty's customs in England or Scotland, or any three or more of them respectively, are or may be by law authorized and empowered to grant.

XXIV. Provided always, and be it further, enacted, That the duties by this act imposed on goods, wares and merchandise exported from Great Britain, shall not be charged or payable on any goods, wares or merchandise not manufactured either in whole or in part, nor upon any wine or any article of provision (spirits excepted) exported to any British colony, plantation or settlement in Africa or America, or to any British settlement within the limits of the charter granted to the united company of merchants of England trading to the East Indies; any thing in this act to the contrary notwithstanding.

xxv. And be it further enacted, That no ship or vessel of the United States of America, which shall enter any port in Great Britain or Ireland, in consequence of her having been warned not to proceed to a blockaded port under his majesty's order in council of the 11th November, 1807, shall be liable to be charged with the duty of two shillings a ton of the burden of any ship or vessel belonging to the inhabitants of the said United States, imposed

by an act of the thirty-seventh year of his majesty's reign, which has been continued and revived by the several subsequent acts.

XXVI. Provided always, and be it further enacted, That nothing herein contained, shall extend to affect or take away any of the rights or privileges of the West India dock company, of the London dock company, or of the East India dock company.

XXVII. And be it further enacted, That the duties granted and imposed by this act shall continue in force. until the end of the next session of parliament, unless his majesty, by his order in council, shall think fit to suspend or reduce the same, or any part thereof.

XXVIII. Provided always, and be it further enacted, That it shall be lawful for his majesty, at any time, by order in council, to suspend the operation of this act, as to any duties, or any proportion or part of any duties granted by this act, in respect of any country for the time being, in amity with his majesty, and to allow the exportation to any such country so in amity with his majesty as aforesaid, of any goods, wares and merchandise, made subject by this act to any duties on exportation, without the payment of such duties, upon such terms and conditions, and subject to such restrictions, as to his majesty may seem fit.

XXIX. Provided always, and be it further enacted, That nothing in this act contained shall extend, or be construed to extend, to prevent his majesty from prohibiting the exportation of any articles, matters, or things, to any country or place from which the British flag is excluded, in any case in which it would have been lawful for his majesty to prohibit such exportation, if this act bad not passed.

xxx. Provided always, and be it further enacted, That the duties imposed by an act, passed in the forty-third year of his present majesty's reign, entituled, "An act for granting to his majesty during the present war, and until the ratification of a definitive treaty of peace, additional duties on the importation and exportation of certain goods, wares and merchandise, and on the tonnage of ships and vessels in Great Britain, on certain goods, wares and merchandise, therein enumerated and described, and which by another act passed in the forty-third year of his

present majesty's reign, entituled, " An act for permitting certain goods imported into Great Britain to be secured in warehouses without payment of duty, were directed to be paid on all such goods, wares and merchandise (sugar excepted) which should be exported from the warehouses or places in which such goods, wares and merchandise had been lodged or secured, under the directions of the said last recited act, shall not be due or payable on any such goods, wares and merchandise so exported, on which other duties are charged, according to the table marked (A) hereunto annexed; but that the duties on any such goods, wares and merchandise, as set forth in the said table, shall, during the continuance of such duties, be instead and in lieu of the duties charged and imposed thereon by the said two last recited acts passed in the fortythird year of his present majesty's reign.

XXXI. And be it further enacted, That all the moneys arising from the duties of customs by this act imposed (the necessary charge of raising and accounting for the same excepted) shall from time to time be paid into the receipt of his majesty's exchequer at Westminster, distinctly and apart from all other branches of the publick revenue; and that there shall be provided and kept in the office of the auditor of the said receipt of exchequer, a book or books in which all the moneys arising from the said duties, and paid into the said receipt as aforesaid, shall be entered separate and apart from all other moneys paid and payable to his majesty, his heirs and successors, upon any account whatever; and the said moneys so paid in as aforesaid, into the receipt of his majesty's exchequer, shall from time to time, as the same shall be paid into the said receipt, be issued and applied to such services as shall then have been voted by the commons of the united kingdom of Great Britain and Ireland in this present session of parliament, for the service of the year one thousand eight hundred and eight, or shall be voted by the said commons for the service of any subsequent year.

XXXII. And be it further enacted, that if any action or suit shall be brought or commenced against any person or persons for any thing done in pursuance of this act, or of any order in council referred to in this act, such action or suit shall be commenced within three calendar months next after the fact committed, and not afterwards, and