Forty-third and Forty-fifth Years of His present Majesty's Reign, or either of them, unless, over and besides the Entry and Bond required by the said Act of the fiftieth Year of His present Majesty's Reign, an Entry be also made for that Purpose with the Collector, Supervisor, or other proper Officer of Excise, and Bond be also given to His Majesty, His Heirs and Successors, by the Proprietor, or his Agent, and one sufficient Surety, to be approved of by the Commissioners of Excise in England or Scotland, the Case may require; or such Collector, Supervisor, or other proper Officer of Excise, in Double the Amount of the full Duties of Excise dee.er payable on the Importation of such Goods, Wares, and Merchandize, with Condition that the said Goods, Wares, and Merchandize shalt either be duly exported, or that the full Duties of Excise due or payable on the Importation thereof shall be paid to the proper Collector within such Period of Time as was allowed for that Purpose, at the Port where the same were first entered and warehoused; and if the Proprietor shall fail or neglect to make such Entry, and give such Security, its shall and may be lawful for the Commissioners of Excise in England or Scotland, as the Case may require, to cause all such Goods, Wares, and Merchandize which shall not be shipped for Exportation to be sold and disposed of in the same Manner as Goods, Wares, and Merchandize are directed to be disposed of by the Commissioners of the Customs by the said Act of the Forty-third Year of His present Majesty's Reign, and on every such Sale by then the said Commissioners of Excise, they the said last-mentioned Commissioners shall apply the Produce thereof in the same Manner and to the same Uses and purposes as is by the said last-mentioned Act prescribed and directed in the Sale of Goods, by or under the Authority of the Commissioners of the Customs, under or by virtue of the said last-mentioned Act.
Bonds to be taken in His Majesty's Name.XI. And be it further enacted, That all such Bonds as are by this Act authorized or required shall be taken in His Majesty's Name and to His Majesty's Use, by the Commissioners of Excise in England and Scotland respectively, as the case may require, or the proper Officer or Officers of Excise appointed or employed for that Purpose Provided always nevertheless, that nothing herein-before contained shall extend or be deemed or construed to extend to require any Bond to be given 1o the Excise, for or in respect of the Removal of Coffee or Cocoa Nuts; any Thing herein-before contained to the contrary in anywise notwithstanding.
Coffee imported in Packages not less than 100lbs. allowed to be warehoused.XII. And whereas by the said Act made in the Forty-third Year aforesaid no Coffee or Cocoa Nuts can be warehoused in Manner in the said Act mentioned, unless the same shall be contained in Casks, Bags, Boxes, or other Packages of at least one hundred and twelve Pounds net Weight each: And whereas by, another Act made in the Forty-eighth Year of the Reign aforesaid, among other Things for reducing the Excise Duties on Coffee imported into Great Britain, it is enacted, that it shall and may be lawful to import into and export from Great Britain any Cofee in Packages containing not less than one hundred Pounds Avoirdupois; and it is therefore expedient to allow of the same being warehoused; be it therefore enacted, That any Coffee imported into Great Britain in Packages containing not less than one hundred Pounds Avoirdupois shall be allowed to be warehoused in the same Manner that Coffee contained in Casks, Bags, Boxes, or other Packages, of at least one hundred and twelve Pounds net Weight each, is by the said Act of the Forty-third Year aforesaid allowed to be warehoused.
52 GEORGII III. Cap. CXLIX.
