A. D. 1759* Anno tricefimo tertio Georgii II. C. 28. • 479 an Allowance of all the Duties of Cuftom payable upon the Importation of fuch Rum or Spirits } " and which Drawback or Allowance fhall be made in fuch Manner, and under fuch Rules, Re- gulations, Penalties, and Forfeitures, as any Drawback or Allowance, payable out of the Duties of Cuftoms upon the Exportation of fuch Rum or Spirits, was, could or might be made before the paffing of this A61. II. And be it further ena6led by the Authority aforefaid, That from and after the faid fixteenth gn^ ^i^e Duties of Ex- Day oi June one thoufand feven hundred and fixty, all Rum and Spirits of the Growth, Produce dfe to be remitted upon and Manufadure of the Britijh Sugar Plantations in America, which (hall, before the Payment of the all fuch as fliall be ex- Duties of Excife charged upon the Importation thereof, be exported as Merchandize, under the P°"^<*^^^=P^yi^^"f '* Rules, Reftriaions and Regulations herein after eftablifhed and referred to, from any Warehoufe or '"ade ot the laid Duties. Warehoufes in which fuch Rum or Spirits hath been or fhall be lodged or depofited, by virtue and in purfuance of an Adt made in the fifteenth and fixteenth Years of the Reign of his prefent Majcfty, intituled, An ASf to irnpower the Importers or Proprietors of Rum or Spirits of the Britifh Sugar Planta^ iionSf to land the Ja?ne before the Paytnent of the Duties of Excife charged thereon, and to lodge the fame in Warehoufes at their own Expence; and for the Relief of Kaph Barrow, in refpeSi to the Duty on fame Rock Salt loji by the Overfoiuing of the Rivers Weaver and Dane ; fhall be freed and difcharged trom all Duties of Excife, in fuch Manner as is herein after mentioned. III. And be it further cnadled by the Authority aforefaid. That before any fuch Rum or Spirits Exporter to give Bond fhall be delivered out of any Warehoufe as aforefaid, for Exportation, the Perfon or Perfons intend- for the due Exportation ing to export fuch Rum or Spirits, fhall give Bond, with fufRcient Security, to his Majefty, his thereof. Heirs and SuccefTors, to be approved of by the refpe(5live Commiffioners of Excife in England and Scotland for the Time being, or any three of them, or by fuch Perfon or Perfons as they fnall from time tQ time appoint for that Purpofc, in double the Value of the Goods and the Duties of Ex- cife payable thereon, that fuch Rum and Spirits, and every Part thereof, fhall (the Dangers of the Seas and Enemies excepted) be really and truly exported as Merchandize to, and landed in, fuch Ports or Places beyond the Seas, as fhall be fpecified in fuch Bonds ; and that the fame lliall not be exported or carried to any other Place or Country whatfoever, nor relanded in any Part of Great Britain, or the Iflands of Guertfey, Jerfey, Alderney, Sark, or Man, or either of them. IV. And be it further enabled by the Authority aforefaid. That the Rum and Spirits lodged or Upon producmg a Certi- depofited in fuch Warehoufe or Warehoufes as aforefaid, fhall and may from time to time be de- ^"^^"'^'^"'i^Bond ha- livered out of fuch Warehoufe or Warehoufes for Exportation, and upon the Exporter or Expor- ;;"|7^^;;sw ters, or fome Perfon or Perfons on his, her or their Behalf, producing to the Keeper or Keepers of therein arete bedeliver- fuch refpeclive Warehoufe or Warehoufes, and to the Officer or Officers appointed by tlie Com- ed out of the Warehoufes, miffioners of Excife refpedlively to attend the fame, a Certificate or Certificates from the refpe(Slive Commiffioners of Excife, or any one of them, or fuch Perfon or Perfons as they fhall appoint to take fuch Bond and Security as aforefaid, certifying that fuch Bond and Security hath been given, the Keeper or Keepers of fuch Warehoufe or Warehoufes, and Officer or Officers of Excife attend- ing the fame, fliall deliver fo much Rum or Spirits, as fhall be mentioned in every fuch Certificate refpedively, to be exported ; and fuch refpe6live Keeper or Keepers of fuch Warehoufe or Ware- i houfcs, and Officer or Officers of Excife, fhall thereupon give to fuch Exporter or Exporters, or i ;he Perfon or Perfons employed to take Care of the Delivery of fuch Rum or Spirits, a Certificate, ipecifying the Quantity of the Rum or Spirits fo delivered, the Size or Contents, and the Marks JjlJtitrandTze and 3f the Calk or Package in which fuch Rum or Spirits are contained, the Quantity of Rum or Spi- Marks of the Ca^ &c, rits contained in fuch Cafk or Package on the Landing thereof, the Name or Names of the Proprie- to be given therewith, tor or Proprietors, Importer or Importers of fuch Rum or Spirits, and alfo certifying that the fame , ire delivered out for Exportation, and the Day and particular Time when and to whom fuch De- , , , , -.^ I ivery was made ; which Certificate fhall be figned by fuch Officer or Officers of Excife, and fhall fi^er^a^Sng °he Ship- i be produced to the Officer of Excife attending the Shipping of fuch Rum or Spirits: And the pjng^ Keeper or Keepers of fuch Warehoufe or Warehoufes, and the Officer or Officers appointed by the Due Entry to be made of Commiffioners of Excife to attend the fame, fliall make fuch Entries of the Delivery of fuch Rum fuch Delivery, and Spirits as by the faid former Ail is dire£ted to be made, with refpe£l to the Rum and Spirits de- livered upon the Payment of the Duties ; and no fuch Warehoufe Keeper or other Perfon, fhall be fubjedt to any Penalty or Forfeiture for making any fuch Delivery ; any thing in the faid former Act
- ontained to the contrary notwithflanding.
V. And be it further enadled by the Authority aforefaid. That upon Oath being made before any Bonds given for the Du-
- wo or more of the refpe£tive Commiffioners of Excife, or two or more Juftices of the Peace for the ^^^ ^^f ^*Oath^made tf
County or Place from whence any fuch Rum or Spirits are intended to be exported, that the ^^^^'^I'^ini^^tl'S^yi^oxtluoa, are to be exported for Merchandize to be fpent beyond the Seas ; and upon producing to the Com- ntiifHoners of Excife refpe£iively, or to their refpecSive Officer or Officers, having Cuftody of the Bonds given in purfuance of the faid former Adt, for fecuring and paying the Duties of Excife upon the Importation of fuch Rum or Spirits, a Certificate under the Hand or Hands of the proper Officer and Certificates produ- 3r Officers of the Excife for the Port or Place where fuch Rum or Spirits were {hipped, of the Quan- «d, &c. of the Qaantity tides fo {hipped, and that the fame were Proof Spirits, and fhipped in the prcfence of fuch Officer J^l^j'^^e Frtof Sriri's • jr Officers, and that the fame were accompanied with fuch Certificate of the Delivery from iuch anTaifo of the Delivery Warehoufe or Warehoufes as aforefaid ;, and alfo upon Delivery of fuch lafl: mentioned Certificate, thereoffromthe Ware- • uch Commiffioners, or Perfon or Perfons refpedtively having the Ciiflody of fuch refpe6tive Bonds, houfes, &c, n cafe the whole Qiiantity of Rum and Spirits mentioned therein fhall be certified to be delivered and
