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52 Georgii III. Cap. cxlii
1103

sited, or otherwise secured, at or in such other Warehouse or Place, during the Residue of the Period allowed for clearing such Goods, Wares, or Merchandize, subject nevertheless to all and every the Provisions, Powers, Authorities, Penalties, Forfeitures, Regulations, Restrictions, Acts, Matters, and Things relative to the warehousing, keeping, inspecting, takings Account of, or otherwise securing of Goods, Wares, or Merchandize directed and provided by the said Act of the Forty-third Year of the Reign of His present Majesty, or by any other Act or Acts of Parliament relating thereto, in the like Manner and in every Respect, and as fully and amply as if the said Provisions, Powers, Authorities, Penalties, Forfeitures, Regulations, Restrictions, Acts, Matters, and Things had been repeated and re-enacted in this Act; and any Bond which may have been given for the due Exportation or Payment of the Duties on such Goods, Wares or Merchandize shall be valid and continue in Force, and the Obligors held to the due Performance of each and every the Conditions thereof, in the same Manner as they would have been compelled to fulfil the said Conditions, if the Removal of the Goods, Wares, or Merchandize from the original Place of the Deposit had not taken place.

II. And whereas by an Act made in the Thirty-third Year of the Reign of His late Majesty King George the Second, intituled 33 G. 2. c. 28."An Act for encouraging the Exportation of Rum and Sprits of the Growth, Produce, and Manufacture of the British Sugar Plantations from this Kingdom, and of British Spirits made from Molasses," it was enacted, that all Rum and Spirits of the Growth, Produce, and Manufacture of the British Sugar Plantations in America, which should, before the Payment of the Duties of Excise charged on the Importation thereof, be exported as Merchandize under the Rules, Restrictions, and Regulations therein-after established and referred to, from any Warehouse or Warehouses in which such Rum or Spirits bad been or should be lodged or deposited by virtue and in pursuance of an Act, made in the Fifteenth and Sixteenth Years of the Reign of His then present Majesty, intituled 15 & 16 G. 2. c. 25."An Act to empower the Importers or Proprietors of Rum or Spirits of the British Sugar Plantations to land the same before Payment of the Duties of Excise charged thereon, and to lodge the same in Warehouses at their own Expence; and for the Relief of Ralph Barrow in respect to the Duty on some Rock Salt lose by the overflowing of the Rivers Weaver and Dane," should be freed and discharged from all Duties of Excise, in such Manner as was in the said: Act of the Thirty-third Year aforesaid after-mentioned: And whereas the said Act made in the Fifteenth and Sixteenth Years aforesaid is expired, and it is expedient that all Rum and Spirits which shall, before the Payment of the Duties of Excise charged upon the Importation thereof, be delivered from or out of any Warehouse situate at the Isle of Dogs, and belonging to the West India Dock Company, mentioned in the said Act made in the Forty-third Year of His present Majesty's Reign, or from any Warehouse at any Port of Great Britain in which His Majesty, under or by virtue of the said last mentioned Act, by His Order in Council, hath already permitted, or shall hereafter permit Rum or Spirits to be lodged without Payment at the Time of the First Entry of the Duties of Customs or Excise due on the Importation thereof, or from any Warehouse at any other Port of Great Britain in which the same shall have been lodged or secured under or by virtue of the said Act made in the Forty-fifth Year of His present Majesty's Reign, should, on the shipping of any such Rum as Stores as herein-after mentioned, be freed and discharged from all Duties of Excise, be it therefore enacted, Rum and Spirits to be discharged from the Duties of Excise on shipping the same for StoresThat all such Rum and Spirits as shall, under, subject, and according to the Rules, Regulations, Restrictions, and Provisions contained, provided, settled, established in or by an Act made in the Nineteenth Year of the Reign of his present Majesty King George the Third, among other Things, for allowing a Drawback of the Duties on Rum shipped as Stores to be consumed on board. Merchant Ships on their Voyages, or any other Act or Acts of Parliament for or in respect of the shipping any Rum or Stores to be spent and consumed on board in any Voyage to Parts beyond the Seas, be delivered from or out of any such Warehouse, to be shipped as Stores to be spent and consumed on board any Ship or Vessel in any Voyage to Pares beyond the Seas, shall be freed and discharged from all the Duties of Excise; and all and singular the said Rules, Regulations, Restrictions, and Provisions, and all Fines, Penalties, and Forfeitures contained, provided, settled, or established in or by the said Acts, or any of them, for or in respect of all such Rum shipped or to be shipped as Stores, shall be used, applied, and put in Execution for and in respect of all such Rum and Spirits so delivered from or out of any such Warehouse as last aforesaid as Stores to be spent and consumed as fast aforesaid, as fully and effectually to all Intents and Purposes, as if all and singular the said Rules, Regulations, Restrictions, and Provisions had been repeated and re-enacted in the Body of this Act, for and in respect of such Rum and Spirits as last aforesaid.

Rum or Spirits may be removed to Ports where warehousing is allowed for the purpose of Exportation, PC.VI. And be it further enacted, That it shall and may be lawful to remove any Rum or Spirits of the Growth, Produce, and Manufacture of the British Sugar Plantations in America, imported into the Kingdom of Great Britain directly from the said Sugar Plantations, and which hath orhave