Prizes, on condemna goods, wares, or merchandize, which have been taken fince the tion, may be commencement, or may be taken during the continuance, of the present hoftilities with France, and which have been or may be port of Great brought into Great Britain by any of his Majefty's fhips of Britain, and war, or by any private or other fhip or veffel having commiffion fecured under from the lord high admiral of Great Britain, or the comthe King's landed in any locks in warehouses provided at the captors, missioners for executing the office of lord high admiral of Great Britain for the time being, fhall and may, upon condemnation thereof as lawful prize, be landed in any port within this kingthe expence of dom, and fecured under the King's locks in warehouses prowith the apvided at the fole expence of the captors, with the privity and probation of approbation, and under the care and inspection respectively of the the commiffi- commiffioners or other principal officers for collecting and macuftoms and naging the refpective duties of cuftoms and excife; and upon admiffion of any fuch goods into fuch warehouses, there fhall be paid by the captors or their agents the following duties; that is to fay, oners of the excife. Duties to be paid on admiffion of prize goods into ware houses. No duties to be paid for the articles herein enumerated. Prize wheat, &c. to be fubject to the rules, &c. of 31Geo.3.c.39. For every ton of wine or vinegar, containing two hundred and fifty-two gallons, the sum of three pounds, if taken by a ship of war, or by a private veffel; for every ton of brandy, containing two hundred and fifty-two gallons, the fum of two pounds five fhillings, if taken by a fhip of war, and the fum of fifteen fbillings, if taken by a private veffel; for every hundred weight of brown Muscovado fugar, the fum of fix fhillings, if taken by by a ship of war, and the fum of two fhillings, if taken by a private veffel; for every hundred weight of coffee, the fum of ten fhillings and fixpence, if taken by a fhip of war, and the fum of three fhillings and fix-pence, if taken by a private veffel; for every hundred weight of cocoa, the fum of three fhillings and nine-pence, if taken by a ship of war, and the fum of one fhilling and three-pence, if taken by a private vessel; and upon all other goods, wares and merchandise, not particularly excepted or otherwise charged with duty by this act, for every hundred pounds of the value, the fum of feven pounds ten fhillings, if taken by a ship of war, and the fum of two pounds ten fhillings, if taken by a private veffel. II. Provided always, That no duties whatever fhall be demanded or taken for any prize goods, confifting of military or fhips' ftores, videlicet, fails, cordage, anchors and cables, mafts, yards, bowfprits, blocks, guns, gunpowder, shot, match, gun carriages, cartridges, and other materials thereto belonging, and all timber and iron converted into and made fit for fhip building, or for any of the uses and purposes aforefaid; falted beef, pork, and butter, bifcuit, fmall beer, peafe and oatmeal; failors cloaths, hammocks, bedding, and apparatus and inftruments belonging to furgeons, or for any goods which, by any law in force on and immediately before the first day of May one thousand seven hundred and ninety-three, may be imported into this kingdom duty free. III. And be it further enacted by the authority aforefaid, That all wheat, wheat meal or flour, rye, barley, beer or bigg, oats, oatmeal, peafe, beans, Indian corn and maize, taken and con demned Y demned as prize, fhall, on the fame being brought into any port of the East IV. And be it further enacted by the authority aforefaid, That China or Eaft all goods of the growth, production, or manufacture of China, or India prize the East Indies, taken and condemned as prize, fhall be publickly publickly fold, goods to be expofed to fale in the city of London by the captors or their agents, under fuch notice of such fale being first given to the proper officers of the rules as are customs or excise respectively concerned therein; and fuch goods ufed at fales shall be fold on fuch conditions, and under fuch rules, regula- India comtions, and restrictions, as are used and practised at the fales of the pany, &c. East India company, and the goods shall be subject to such duties, and entitled to fuch drawbacks as the like goods are subject and entitled to when imported by the East India company, and the full duties due and payable on such goods fhall be paid in all cafes by the captors or their agents. any port not V. And be it further enacted by the authority aforefaid, That Prize tobacco tobacco and fnuff of all forts taken as prize, and brought into and fnuff, any port of Great Britain, not being a port enumerated in an brought into act, paffed in the twenty-ninth year of the reign of his prefent enumerated in Majefty, (intituled, An act for repealing the duties on tobacco and 29Geo.3.c.68. fnuff, and for granting new duties in lieu thereof); and in ano port enume condemna bacco ware ther act, paffed in the thirty-first year of the reign of his pre- or 31 Geo. 3. G 3 out for home tobacco and fnuff, fo warehoused, fhall be fubject and liable to the rules, regulations, penalties, and forfeitures as are provided and enacted with refpect to warehoused tobacco and snuff in the said act, paffed in the twenty-ninth year of the reign of his present Majefty, and in an act paffed in the thirtieth year of the reign of his present Majesty, (intituled, An act to explain and amend an act, made in the last feffion of parliament, intituled, An act for repealing the duties on tobacco and fnuff, and for granting new duties in lieu thereof), and alfo in the said recited act, paffed in the thirty-first year of the reign of his present Majesty. Prize goods, VI. And be it further enacted by the authority aforefaid, That the growth if any goods the growth, produce, or manufacture of France, &c. of France, fold for home' fhall be taken and condemned as prize, and shall be fold for home consumption, confumption, the fame fhall be fubject and liable to the like duto be liable to ties as the fame fort of goods are made subject and liable to by the duties in the table marked C. annexed to an act paffed in the twenty-feventh 27 Geo.3.c.13, year of the reign of his prefent Majefty, (intituled, An act for table C. of &c. Commiffi oners of the authorife warehoused goods (tobacco and repealing the feveral duties of customs and excife, and granting other duties in lieu thereof, and for applying the faid duties, together with the other duties compofing the publick revenue; for permitting the importation of certain goods, wares, and merchandize, the produce or manufacture of the European dominions of the French king, into this kingdom; and for applying certain unclaimed monies, remaining in the exchequer for the payment of annuities on lives, to the reduction of the national debt), or by any subsequent act or acts of parliament by which the duties on any of the faid goods are in anywife altered. VII. And whereas it may in fome cafes, be impracticable for the captors or their agents to procure veffels to export prize goods directly from the ports where they are warehoused in pursuance of this act, and the keeping fuch goods for a confiderable time, in order to procure fuch veffels, may be attended with great expence and lofs to the captors; for remedy whereof, be it further enacted by the authority aforefaid, That it fhall and may be lawful for the commiffioners of his Majefty's customs, or any four or more of them, cuftoms may in any cafe where they fhall think proper, to order fuch goods, fo fecured in any warehouse in this kingdom, tobacco and fnuff excepted, to be removed and fent from thence for exportation to any cuftom-house warehouse at any other place or port in Great Britain, by and under the feal of office of the collector and comptroller of the customs at the port from whence the goods are intended to be so removed, at the expence of the captors or their agents, or other perfon or perfons who may have purchased the fame; and in fuch case the security directed by this act fhall be taken by the customer or collector of the port to which fuch goods are removed, before they are delivered for exportation, instead of the customer or collector of the port where they were first warehoused as aforefaid; any thing in the present act to the contrary notwithstanding. fnuff except. ed), to be re- Prize goods condemned abroad, to be VIII. And be it further enacted by the authority aforefaid, That all goods taken as prize and condemned abroad, fhall, on importation into Great Britain, be intitled to the benefit and in dulgence dulgence granted to prize goods by this act, provided a certifi- intitled on importation to cate, from and under the hand and seal of the judge of the court the benefit of in which fuch goods fhall have been condemned, fhall be pro- this act on duced to the collector or principal officer of his Majefty's cuf- certain conditoms at the port or place into which such goods fhall be import- tions. ed, certifying the condemnation thereof; and the mafter of the fhip or veffel on board of which such goods shall be imported, fhall, together with the importer, proprietor, or confignee, make oath before the faid collector or principal officer, (who is hereby impowered to adminifter the fame), that, to the best of their knowledge and belief, the goods fo imported are the identical goods mentioned in the faid certificate of condemnation. IX. And whereas goods of the growth, production, or manufacture of China, or the East Indies, taken as prize, may, during the present hoftilities with France, be carried into fome of the out ports of this kingdom and condemned; in order that the duties due thereon may be properly afcertained, be it further enacted by the authority aforefaid, That in all cafes where fuch goods fhall be carried in- Bond to be to any out port in this kingdom, and condemned as prize, bond, given that China or East with fufficient fecurity, fhall be given to his Majesty, in treble India goods the value of such goods, that the fame fhall be brought to London condemned at and delivered to his Majefty's warehouse-keeper at the custom out ports fhall be delivered house for the port of London, to be depofited by him in ware- to the warehouses provided at the expence of the captors or their agents, and houfe-keeper approved of by the commiffioners of the customs, or any four or at the custom more of them; and with further condition to produce a certifi- houfe in Loncate from fuch warehouse-keeper, within three months from the don, &c. date of such bond, that the goods have been delivered accordingly, which fecurity the collector and comptroller, or other principal officer of the customs, at the port from whence fuch goods are to be removed, are hereby authorised and empowered to take, and to cancel and discharge fuch bond, upon receiving the certificate from the warehouse-keeper as herein-before directed; and if fuch goods fhall be fent by land carriage, they fhall Goods fo rebe removed under the feals of office of fuch collector and comp- moved by land troller or principal officer of the cuftoms, and fhall be accompa- accompanied nied with a tranfire, expreffing the number and marks of the with a tranfire. packages; and all fuch goods fo removed, either by land or Such goods to water, fhall afterwards be publickly expofed to fale in the city of be publickly London, by the captors or their agents, they giving notice of fuch fold in Lonfale to the proper officers of the cuftoms or excise respectively don, &c. concerned therein, by the fame rules, regulations, and reftrictions, in all respects, as the duties payable upon the like goods, imported by and fold at the fales of the united company of merchants of England trading to the Eaftn Idies, are computed and charged, and the duties due by law thereon fhall be accordingly paid and applied; any law, cuftom, or ufage to the contrary notwithstanding. carriage to be demned out of X. And it is hereby further enacted by the authority aforefaid, For foreign That, where any foreign fhip or veffel hath been, or fhall here- velfels, conafter be, taken during the prefent hoftilities, and condemned as the kingdom, prize, the duty to be G 4 paid at the therein, or prize, in any of his Majefty's dominions, out of this kingdom, port of arrival the duty due and payable by law for fuch ship or veffel fhall be they may be paid, upon her firft arrival at any port in this kingdom, to the fold to pay the collector of his Majesty's customs at fuch port, by the master, duty. owner, or confignee, of fuch fhip or veffel, whether the fame. fhall, or shall not, have been fold by the captors after condemnation, and that no foreign-built fhip or veffel fo condemned fhall enjoy or be entitled to the privilege of a British-built fhip or veffel, until fuch duty is paid for the fame; and it fhall and may be lawful for any officer or officers of his Majefty's customs, to stop and detain fuch fhip or veffel at any port in Great Britain, until the faid duty is paid as aforefaid; and in case payment thereof fhall not be made for the space of three calendar months after the arrival of fuch ship at any port in this kingdom, it shall and may be lawful for the commiffioners of his Majefty's customs, or any three or more of them, to caufe fuch fhip or veffel, and her mafts, apparel, and furniture, to be fold publickly to the best bidder, and the produce thereof to be applied, first, to the charges that fhall arife by fuch detention and fale, next, to the customs and duties, and the overplus to be paid to the proprietor of fuch fhip or veffel, or other perfon duly authorised by fuch proprietor to receive the same. the duties un XI. And it is hereby further enacted by the authority aforefaid, Warehoufed That any prize goods which fhall be received into any warehouse prize goods in pursuance of this act, or which are now remaining in any may be exported on warehouse in this kingdom, where they have been fecured under payment of the King's locks, by the permiffion of the commiffioners of the cuftoms, fhall and may, upon payment of the refpective duties. der this act, before directed by this act, be exported at any time directly from and giving bond for their thence, either by the captors or their agents, or by any other exportation. person or perfons, without paying any further duty of cuftoms or excife for the fame; the perfon or perfons exporting the fame giving fufficient fecurity, in double the value of the goods, before the delivery thereof out of the warehouse, that the fame shall be really and truly exported, and not brought back again or relanded in any part of Great Britain, or landed in the islands of Guernsey, Jersey, Sark or Man, or the islands of Faro or Ferro which fecurity the customer or collecter of the port from whence the fame are intended to be exported, is hereby required and authorised to take in his Majefty's name, and to his Majesty's use. Goods taken out of warehouses to be confumed in XII. Provided also, and it is hereby further enacted by the authority aforefaid, That if any goods fhall be taken out of any warehouse wherein they are fecured as aforefaid, to be confumed in this kingdom, the perfon or persons so taking out the fame the kingdom, fhall firft pay up the remainder of the duties which would have to pay remain been due and payable to his Majefty thereon, if the fame had der of duties, been regularly imported by way of merchandize into this kingdom; and fuch goods fhall, in all other refpects, be liable to the fame restrictions and regulations to which they would have been fubject if this act had not been made. &c. XIII. And |