ceivers, who cuftoms in Scotland for the time being, or any three or more of counts of col- tions. another pay, at the XXVI. And whereas it is expedient that the feveral duties of eufioms granted by this act should be paid into the hands of the receivergeneral and cafbier of his Majefty's cuftoms, as foon as may be, and that the accounts of the feveral perfons employed in the collection ar receipt of fuch duties fhould be frequently fettled and adjusted, in order that the balance of cafb remaining in their hands (if any) may at all times be clearly afcertained and known, be it therefore further enacted by the authority aforefaid, That, from and after the tenth Eaft India day of May, one thoufand feven hundred and eighty-feven, the company to united company of merchants of England trading to the East times they Indies fhall pay, or caufe to be paid, into the hands of the re- become due ceiver-general and cashier of his Majefty's cuftoms for the time by law, their being, all and every fum or fums of money due and payable duties to the from the faid united company, on account of the duties of cuf-neral of the toms, at the feveral and refpective times and periods when the cuftoms, fame thall become due and payable by law; and that the faid whofe receipt receiver-general and cashier of his Majefty's customs fhall give, ceived as cafh or caufe to be given, to the faid united company, a receipt for by the colthe monies fo paid for and on the account of the collector of his lector. Majefty's cuftoms, to whom fuch fum or fums of money are by law now due and payable, which receipt, when delivered to fuch collector, fhall be received by him as cath; any law, cuftom, or ulage to the contrary notwithstanding. receiver-ge fhall be re are received. XXVII. And be it further enacted by the authority aforefaid, That, from and after the tenth day of May, one thoufand Duties colfeven hundred and eighty-feven, every perfon employed in the lected in the port of London in the collection or receipt of any part of the don to be paid port of Londuties of customs, fhall pay into the hands of the faid receiver- to the receiv general and cafhier of his Majefty's cuftoms the whole of the er-general on monies which he hall receive on account of the duties of cu- the days they foms, on the day on which he fhall receive the fame, or as near the whole as may be, fave and except fuch fum or fums of money as fhall, from time to time, by virtue of the special order of the commiffioners of his Majefty's customs in England for the time being, or any four or more of them, (as heretofore), be directed to be deducted, paid, or allowed therefrom. XXVIII. And be it further enacted by the authority aforefaid, D3 That, for drawbacks paid by the receiver. general. Monies due That, from and after the tenth day of May, one thousand seven on debentures hundred and eighty-feven, all and every sum or fums of money or premiums, which fhall appear to be due on any debenture for the payment if due in Lon- of any part of the duties of customs on goods, wares, or merdon, to be chandize exported from Great Britain, or any debenture, certificate, or other inftrument or document whatever, for the payment of any money by way of premium, bounty, allowance, or otherwife, directed by this act to be paid out of the duties of cuftoms, or by any other act or acts of parliament in force on and immediately before the tenth day of May, one thousand feven hundred and eighty-feven, or by the special order or direction of the faid commiffioners of his Majefty's customs in England for the time being, or any four or more of them, where fuch payment or allowance fhall become due in the port of London, thall be paid or allowed to any perfon or persons whatever, properly authorized to receive the fame, by the receivergeneral and cashier of his Majefty's customs for the time being, out of any monies in his hands arifing from the duties of cuftoms; and every fuch payment or allowance, fo made by the faid receiver-general and cashier of his Majefty's customs, fhall, and is hereby directed to be allowed by the commiffioners for the better examining and auditing the publick accounts of this kingdom, in the fettling or auditing of the accounts of the receiver-general and cashier of his Majesty's customs; any law, cuftom, or ufage to the contrary notwithstanding. XXIX. And be it further enacted by the authority aforesaid, Such deben- That nothing herein contained shall extend, or be construed to tures not due extend, to prevent or hinder any of the collectors or receivers in London, of his Majefty's customs in any port of Great Britain, other than may be paid by the refpec- the port of London, from making fuch payments or allowances, tive collectors out of any of the monies in their hands, arifing from the duties of customs, on account of any debenture or certificate, or by virtue of any inftrument or document whatever, as they would have been authorized to have done if this act had not been made. at the out ports.. ty or pre mium now XXX. And be it further enacted by the authority aforefaid, This act not That nothing in this act fhall extend, or be conftrued to extend, to alter or af- to alter or any way affect any bounty or premium whatever, fect any bounnow payable by law out of any part of the revenue of the cuftoms, on the importation into, or on the exportation from, this payable out of kingdom, of any goods, wares, or merchandize; but that the fame fhall continue, and be paid and allowed as heretofore; and the proper officers of the cuítoms, from and after the tenth day of May, one thousand feven hundred and eighty-feven, are hereby authorized and required to pay and allow the fame, out of any money in their hands arifing from customs. the revenue of customs. XXXI. And whereas certain rules, orders, directions, and regulations, are annexed to the two books of rates herein before mentioned under the following titles or heads; (that is to fay), Thofe annexed to the faid book of rates made in the faid twelfth year of the reign of King Charles the Second, under the title or head of Certain rules, orders, di directions, and allowances, for the advancement of trade, and encouragement of the merchant, as alfo for the regulating, as well of the merchants in making due entries and juft payments of their customs, as of the officers in all the ports of this kingdom in the faithful discharge of their duty; and thofe annexed to the faid book of rates made in the faid eleventh year of the reign of bis late majefly King George the Firf, under the title or head of Rules, orders, and regulations: and whereas it is expedient that the fame should be repealed: be it therefore enacted by the authority aforesaid, That, from and after the tenth day of May, From May 10, one thoufand feven hundred and eighty-feven, the feveral rules, 1787, the orders, directions, and regulations, annexed to the faid two to the two rules annexed books of rates, and every thing therein contained, fhall be re- books of rates pealed; and the fame are hereby repealed, and declared to be of 12 Car. s. null and void to all intents and purposes whatever, except fuch and 11 Geo. 1. part or parts thereof as are re-enacted in this act. to be repeal ed. European XXXII. And be it further enacted by the authority aforesaid, That fresh fish of every kind or fort whatever, caught or taken Fish caught in any part of the ocean, by the crews of any ships or veffels built built in his by any veffels in Great Britain, Ireland, the islands of ferfey, Guernsey, or Man, Majefty's door in any of the colonies, plantations, iflands, or territories, minions, and which now belong, or at the time of building fuch fhips or vef- manned by fels did belong, or which may hereafter belong to, or be in the his Majesty's poffeffion of, his Majefty, his heirs or fucceffors, and wholly be- fubjects, may longing to and owned by his Majesty's fubjects ufually refiding be imported in Great Britain, Ireland, or the islands of Guernsey, Jersey, or without payMan, and navigated and registered according to law, fhall and ing any duty. may be imported into Great Britain, in fhips built, owned, navigated, and registered as aforefaid, without payment of any duty of cuftoms whatever; any thing in this act contained to the contrary thereof in anywife notwithstanding. proportion the duties XXXIII. And be it further enacted by the authority aforefaid, That if any goods, wares, or merchandize whatever, on If goods on which specifick duties are payable by this act according to the which dutie weight, tale, gauge, or measure thereof, and which fhall be im are payable according to ported or brought into Great Britain from foreign parts, after their weight, the tenth day of May, one thousand seven hundred and eighty- &c. fhould be leven (except wine, tobacco, raifins, and currants), fhall receive damaged on any damage by falt water or otherwise, during the course of the the voyage, a oyage, after fuch goods, wares, or merchandize fhall have able allowbeen laden or hipped in foreign parts, and before the fame fhall ance out of be unfhipped or discharged from the fhip or veffel in which they fhall thall be paid hall be prejudiced in the fale of fuch goods, wares, or merchant, to be chandize, the principal officers of the customs, or any two of afcertained as them, whereof the collector for the time being shall be one (the [ proof of fuch damage being firft afcertained in the manner required by law, on and immediately before the tenth day of May, one thousand feven hundred and eighty-feven), fhall have power to choose two indifferent merchants, experienced in the values of fuch goods, wares, or merchandize, who upon viewing the D4 fame to the mer rected. laden and un laden, and cuftoms to fame fhall certify and declare, upon their corporal oaths, first administered by the faid officers (who are hereby authorized and impowered to adminifter the fame), what damage fuch goods, wares, or merchandize, have received, and how much the fame are leffened in their true value, according to fuch damage, in relation to the duties set on them in the schedule hereunto annexed marked (A.); and thereupon the proper officers fhall, and they are hereby authorized and required to make a juft, reasonable, and proportionable allowance to the merchant, by way of return or repayment out of the duties due and which fhall have been actually paid for the fame. XXXIV. Provided always, and be it further enacted by the Goods to con- authority aforefaid, That nothing in this act contained thall extinue to be tend, or be construed to extend, to permit or allow any goods, wares, or merchandize to be laden or unladen at any other officers of the places, or at any other times or hours than is now by law allowed, nor to alter or vary the lawful hours for the attendance attend at the of the officers of his Majefty's customs respectively, nor to alter, and the fame vary, repeal, or in any refpect encrease the fees established by law fees to be re- to the officers of his Majefty's customs; but the same shall, and are hereby declared to continue and remain severally and renow establish- fpectively as they were on and immediately before the tenth day of May, one thousand seven hundred and eighty-seven. fame hours, ceived, as ed by law. 1787, the of excife to cease, except XXXV. And be it further enacted by the authority aforeFrom May 10, faid, That, from and after the tenth day of May, one thousand seven hundred and eighty-feven, all and fingular the duties, alprefent duties lowances, bounties, and drawbacks of excife, and other duties under the management of the commiffioners of excife in England and Scotland refpectively, granted by any act or acts of parliament now in force, and alfo the additional impofts or duties charged upon the product and amount of the said several duties, fhall ceafe and determine, fave and except in all cafes relating to the recovering, allowing, or paying any arrears thereof refpectively, which may at that time remain unpaid, or to any fine, penalty, or forfeiture, fines, penalties, or forfeitures, relating thereto refpectively, which thall have been incurred at any time before, or on the faid tenth day of May, one thousand seven hundred and eighty-feven, and further, fave and except the duties upon malt, mum, cyder, and perry, granted by two feveral acts of parliament, made in the twenty-fixth and twenty-feventh years of the reign of his present Majesty, the one intituled, An act for continuing and granting to his Majefty certain duties upon malt, mum, cyder, and perry, for the fervice of the year one thousand Seven hundred and eighty-fix; and the other, An act for continuing and granting to his Majefty certain duties upon malt, mum, cyder, and perry, for the fervice of the year one thousand feven hundred and eighty-feven; and fave alfo and further except the rates or duties payable for any licence or licences which the faid commiffioners licences of excife, or any or either of them, or the collectors, fupervisors, granted by commiffion- or officers of excife, or any of them, are or have been, by any ers of excife; act or acts of parliament in force on and immediately before the on malt,mum, cyder, and perry by 26 Geo. 3. c. 6. and 27 Geo. 3. C. 4. and alfo except duties on faid tenth day of May, one thousand seven hundred and eightyfeven authorized or impowered to grant. XXXVI. And be it further enacted by the authority aforefaid, That, from and after the said tenth day of May, one thou- and in lieu fand feven hundred and eighty-feven, in lieu and instead of the shall be levied faid duties of excise, and other duties under the management of the duties the faid commiffioners of excise respectively, by this act repealed, fpecified in there fhall be raised, levied, collected, and paid unto his Majefty, fchedule (F.), his heirs and fucceffors, upon the feveral goods, wares, mer- annexed, &c. chandize, and commodities mentioned and defcribed in the fchedule marked (F.) hereunto annexed, the feveral fums of money and duties of excife, as they are refpectively inferted, defcribed, and fet forth in the faid schedule; and that there fhall be made, allowed, and paid, for or in refpect of goods, wares, merchandize, and commodities, for or in refpect whereof any duty of excife is by this act impofed, to the feveral perfons entitled to the fame, the feveral allowances, bounties, and drawbacks of excife, as the fame are alfo refpectively inferted, described, and fet forth in the faid fchedule; and alfo all other fuch special allowances as are particularly directed by any act or acts of parliament in force on and immediately before the tenth day of May, one thousand seven hundred and eighty-feven. the manage XXXVII. And be it further enacted by the authority aforefaid, That fuch of the duties of excife by this act impofed as New duties shall arife in that part of Great Britain called England, thall be to be under under the management of the commiffioners of excife in Eng- ment of the land for the time being; and fuch thereof as shall arise in that commiffionpart of Great Britain called Scotland, fhall be under the manage- ers of excise, ment of the commiffioners of excife in Scotland for the time be- and to be acing, and fhall be accounted for, cleared off, paid, fatisfied, and counted for as the repealdiicharged by the perfon and perfons liable to the accounting for, ed duties clearing off, payment, fatisfaction, or difcharge thereof, at fuch were; time and times, and in fuch manner, as the duties of excife, and other duties under the management of the faid commiffioners of excife refpectively (hereby repealed), chargeable upon the like goods, wares, merchandize, and commodities, refpectively, or upon any perfon or perfons for or in refpect thereof, were, by any act or acts of parliament in force on and immediately before the faid tenth day of May, one thoufand feven hundred and eighty-feven, to be accounted for, cleared off, paid, fatisfied, or difcharged. drawbacks XXXVIII. And be it further enacted by the authority aforefaid, That the faid feveral fums of money refpectively inferted, and may be defcribed, and fet forth in the faid schedule hereunto annexed, raifed, and marked (F.) as the duties of excife, and the allowances, boun- allowed, in ties, and drawbacks of the duties of excife, upon the feveral the like mangoods, wares, merchandize, or commodities also inferted there- ner, unless in, fhall and may be respectively raised, levied, collected, an- hereby alterfwered, paid, recovered, adjudged, mitigated, and allowed, (ex- ed; cept where any alteration is expressly made by this act), in fuch sad the like manner, and in or by any or either of the means, ways, |