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12 G. 1. 2. altered.
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X. If any wines shall prove corrupt and unmerchantable, and sit for nothing but to distil into hot waters, then every owner of such wines shall be abated in the subsidy, according to such his damages in those wines, by the diseretion of the commissioners of the customs in the port of Dublin, and of the collectors, and one other of the principal officers in all other the out ports.
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XI. If any goods or merchandises, except tobacco, brought into this kingdom, shall receive any damage by falt water or otherwise, so that the owner thereof shall be prejudiced in the sale of such goods, the commissioners in the port of Dublin, and the principal officers of the custom-house in all other the ports, or any two of them, whereof the collector for the time being to be one, shall have power to choose two indifferent merchants experienced in the values of such goods, who upon visiting of the said goods shall certifie and declare upon their corporal oaths, first administred by the said commissioners or officers, what damage such goods have received and are lessened in their true value, and according to such damage in relation to the rates set on them in the foregoing book of rates the said officers are to make a proportionable abatement unto the merchant or owner of the subsidy due for the same.
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XIII. Inasmuch as the natural situation of this realm renders it sufficiently convenient for the storing and laying up of commodities and merchandise brought in with intent to be afterwards carried cut again for supply of foreign markets, by which much benefit and advantage may arise to his Majesty and people; the lord deputy therefore, or other chief governour or governours and privy council of this realm for the time being, shall and may (as they in their judgments shall see meet, and find most advantageous and beneficial to his Majestie and this kingdom) appoint one certain port in each province of this realm, to which all merchants strangers and their factors, sending his or their goods, with intent and to the end and purpose aforesaid, may upon a reasonable composition or agreement, to be agreed on by direction of the said lord deputy, or other chief governour or governours and privy council as aforesaid, and payment thereof made unto the collector or collectors of those ports, in lieu of all customs or subsidies due and payable by this present act, there land and lay the same up in his Majestie’s warehouse at the custom-house of those places, or such other ware-houses or places, and no other, as shall be provided for that end and purpose by the collector, customer and searcher of those ports, under whose joint custody the same are to remain until they be shipped out again, which shall be done again without payment of any duties outwards, or any thing more than a reasonable rate for warehouse room; but if any merchant, factor, or other bringing in or laying up his or their goods by way of composition shall not export, but otherwise dispose of the same, every such merchant, factor, or other, shall, before he or they receive his or their goods from the ware-house or place where they are laid up, pay unto the collector not only so much, as with his or their composition monies shall compleat the whole customs and subsidies of such goods, but like-wise interest at the rate of ten pounds per cent. for so long time as the payment of the full duties of those goods had been forborn; and for prevention of all fraud and collusions such rules shall be observed by merchants and officers respectively, as the commissioners of the customs, with the allowance and approbation of the lord deputy, or other chief governour or governours and privy council shall from time to time find sit and necessary.
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