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CUSTOMS ACT 1812
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CAP. LXXVI.
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An Act to amend several Acts relating to the Revenue of Customs and Port Duties in Ireland. [1st July 1812.]
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49G.3.c.116.
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Provision in recited Act respecting Surcharges of Duty on Goods, repealed.
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WHEREAS by an Act of the Forty-ninth Year of His present Majesty’s Reign, intituled An Act to make further Provision for the Execution of the several Acts relating to the Revenues, Matters, and Things under the Management of the Commissioners of Customs and Port Duties, and of the Commissioners of Inland Excise and Taxes in Ireland, it is enacted, that no Surcharge shall be made on account of any short Charge of Duty payable on the Importation of any Goods, Wares, or Merchandizes imported into or exported out of Ireland, at any Time after the passing of the said Act, upon the Person or Persons who shall have imported the same, at any Time after the Expiration of Four Calendar Months next after the Entry made thereof, on which any Duty shall have been computed and paid, whether the same shall be an Entry either inwards or outwards, or a Prime or Port Entry, or an Entry of Goods in Warehouse, but that all Surcharges of Duty in respect of such Goods, Wares, and Merchandize so imported or exported shall be made within Four Calendar Months next after such Entry, Computation, and Payment as aforesaid: And whereas it is expedient that the said recited Provision should be repealed, and other Provisions made in lieu thereof; be it therefore enacted by the King’s most Excellent Majesty, by and with the Advice and Consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the Authority of the same, That the said recited Provision shall be and the same is hereby repealed.
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Manner of rectisving Errors in the Entry of Goods either in Quantity or Amount of Duty.
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II. And be it further enacted, That in case any Error shall at any Time have been committed in any Entry of Goods, Wares, or Merchandize imported into or exported out of Ireland by the including or charging therein a greater or less Quantity of such Goods, Wares, or Merchandize, or a greater or lesser Amount of Duty than ought to have been included or charged, it shall and may be lawful for the Examinator of Customs, and he is hereby required to rectify the same at speedily as may be convenient after such Entry shall have been made, and to report the same to the Commissioners of Customs and Port Duties in Ireland, and if it shall appear that the Amount of Duty charged in any such Entry against any Importer or Exporter was greater than the same ought to have been, it shall be lawful for the said Commissioners of Customs and Port Duties, and they are hereby required to make an Allowance forthwith to such Importer or Exporter of the Amount of Duty so overcharged, and if it shall appear that the Amount of Duty charged in any such Entry against any Importer or Exporter was less than the same ought to have been, it shall and may be lawful for the said Commissioners of Customs and Port Duties, and they are hereby required to cause Notice signed by any One of the said Commissioners or by their Secretary on their Behalf, to be given to such Importer or Exporter of the Amount of the Deficiency of the Duty in consequence of such erroneous Entry, and if such Importer or Exporter shall not within One Month after such Notice shew sufficient Cause to such Commissioners of Customs and Port Duties why he should not be charged with and pay such Deficiency or some Part thereof, it shall be lawful for the said Commissioners of Customs and Port Duties to order a Return to be made to the Collector of the Customs at the Port into or from which such Goods, Wares, and Merchandize shall have been imported or exported, of the Amount of such Deficiency with which the said Commissioners shall have adjudged him to be chargeable, and the Duty specified in such Return shall be a Surcharge on such Importer or Exporter, and if such Exporter or Importer shall not upon Demand or within Ten Days next after pay the full Amount of such Duty so surcharged, such Importer or Exporter shall forfeit the Sum of Ten Pounds, and a Sum equal to double the Amount of Duty which shall be so returned and surcharged, provided, that no such Return shall be a Surcharge on any Importer or Exporter unless it shall have been made within Four Calendar Months, and the Amount thereof demanded within Nine Calendar Months after the Date of the original Entry.
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Merchants having Goods warehoused to attend on receiving Notice for that Purpose.
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III. And whereas under and by virtue of the Laws now in force in Ireland, certain Goods, Wares, and Merchandize imported into Ireland, are permitted and allowed to be warehoused and stored in His Majesty’s Warehouses and Stores at certain Ports in Ireland, under the joint Locks of the Crown and the Merchant: And whereas great Inconvenience has arisen to the Revenue from the Merchants not attending to open their Locks when required so to do: Be it therefore enacted, That it shall and may be lawful for the Storekeeper of His Majesty’s Stores in such Ports as aforesaid, whenever it shall be judged expedient so to do, to cause Twenty-four Hours Notice in Writing to be left at the usual Place of Abode of any Merchant who shall have warehoused any Goods as aforesaid, requiring such Merchant to attend at such Warehouse or Store at a certain Time in such Notice to be specified, and to open his Lock or Locks, and in Default of such Merchants attending and opening his Lock or Locks pursuant to such Notice, then and in such Case it shall and may be lawful for the Commissioners of Customs and Port Duties in Ireland, or any Three of them, to direct such Storekeeper to remove or cause to be removed the Lock or Locks of such Merchants so neglecting to attend and open such Lock or Locks as aforesaid.
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Carmen or Coopers plying on the Custom House Quays to have Badges of Approbation.
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IV. And be it further enacted, That it shall not be lawful for any Person to ply or act as Carman or Cooper on the Custom House Quays of the Ports of Dublin or Cork, or in the Stores of the said Custom Houses, or either of them, until such Person shall be first approved of by the Surveyors of the said Quays or Stores respectively, and receive from them, in Testimony of such Approbation, a Badge signifying the same, which Badge shall be delivered to every such Person without Fee or Reward, and if any Person shall ply or act as Carman or Cooper on the said Quays, or either of them, or in any of the said Stores until badged or approved of as aforesaid, such Person being thereof convicted before any Magistrate of the Cities of Dublin and Cork respectively, shall forfeit the Sum of Five Pounds, and in Default of Payment of the said Sum shall be imprisoned for One Month without Bail or Mainprize.
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Penalties how to be levied.
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V. And be it further enacted, That the several Penalties and Forfeitures under this Act, except such as are specially provided for, shall be levied and paid in British Currency, and shall be sued for, recovered, and applied in the same Manner and under such Powers and Authorities and by such Ways and Means and according to such Rules and Directions as are appointed, directed, and expressed for levying or recovering any Penalties or Forfeitures in and by an Act made in Ireland in the Fourteenth and Fifteenth Years of His late Majesty King Charles the Second, intituled An Act for the settling of the Excise or new Impost upon His Majesty, His Heirs and Successors, according to the Book of Rates therein inserted; or in and by an Act made in the Forty-sixth Year of His present Majesty’s Reign, intituled An Act to provide for the better Execution of the several Acts relating to the Revenues, Matters, and Things under the Management of the Commissioners of Customs and Port Duties, and of the Commissioners of Inland Excise and Taxes in Ireland; or in and by any other Act or Acts in force in Ireland relating to the Revenues of Customs and Excise, or either of them, as fully and effectually to all Intents and Purposes as if the same were herein expressed and enacted, with like Remedy of Appeal to and for the Party or Parties aggrieved, as in and by the said recited Act made in the Fourteenth and Fifteenth Years of His late Majesty King Charles the Second, or any other Act or Acts as aforesaid is provided.
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Commencement of Act.
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VI. And be it further enacted, That this Act shall commence and take Effect immediately from and after the Expiration of One Calendar Month next after the passing thereof, and not sooner, except in Cases where any other Period is expressly mentioned for the Commencement of any Clause or Provision herein-before contained.
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