Star.
London, England, 1816-07-17 00:00:00

THE IVAREHOUSIAVG ACT.

The Warehousing Act of 1803, on which certain
vexatious demands on various Merchants have been
founded, was passed expressly for" the encouragement
of the Trade and Commerce of Great Britain," and the
4, accommodation of Nlcrcliants :" and it permits the
importer or consignee of certain kinds of goods to
lodge them in the dock-warehouses without paying
the duties imposer; on the importation of them, until
they are again delivered out either for home con=
sumption or re-exportation. It is certainly proper to
provide against converting the accommodation of the
merchants into a source of fraud on the revenue.—
What is to he secured to Government, in point of
equity, is the payment of the duties which would
have been paid at the time of importation, had no
such Act existed. The Act, therefore, makes it the
duty of the Custom-house Officer to take a coma
account of the quantity and quality of each article
before it is warehoused. This account is made bind-
ing and conclusive on the importer, unless he claims
a deficiency at the time of the first examination. He
cannot take the goods out afterwards for home con-
sumption without paying the full duties according to
the first account of the Officer, without any deduc
tion for deficiencies cf weight : and if he takes them.
nut for re-exportation, and they should be found de-
ficient, lie is obliged to pay the home duties on the
'deficiency. It would seem that, as (to use a homely
troverb) what is sauce for the goose is sauce for the
gander, the importer, who is bound to pay for defi-
ciencies, should have the advantae of any accidental
increase of weight.A clause, however, was intro-
doted into the Bill, which, had the attention of the
Merchants been called to it at the time, they would
doubtless hive opposed. This clause provides, that
if the goods shall he found at the time of delivering
t:.am out to have increased in weight by reason of
any effect produced by the weather, or otherwise, the
tull duties shall be charged and paid on the excess ;
so that if a cargo of barilla, coming from a dry cli-
mate to the damp marshy ground of the Isle of
Dogs, should imbibe three or four tons' weight of
water from the atmosphere, by which it would be
greatly deteriorated in value, a tax is to be paid on
the deterioration! Such, however, being the law,
the Merchants must submit to it, if duly carried into
execution, at least until they have an opportunity to
' bring the hardship of it under the consideration of
Parliament. But then the law—a law expressly
passed for their accommodation—is not to be pushed
in practice beyond its fair meaning. The law does
not order a re-weighing on the delivery out : and as
the Merchant is in no case to take any benefit from
it, he certainly ought not to be put to expense by it,
in any shape whatever; but if the Government Offi-
cers think fit to re-weigh the goods before delivery,
they should do it gratuitously, and without causing
any delay. The goods, however, whether re-weighed
or not, are never delivered to the Merchant until the
duties charged on them have been paid. They are,
then said, in the language of the act, to have been

" legally delivered"— to have heed of daily &livered"
have been ‘, cleared." Reason and common
sense concur with the language of the Pict. The
Government Officers have abundant opportunity to
ascertain the duties payable : they make the demand;
that demand is fully satisfied; they give the dis-
charge; the transaction is closed; and the goods ate
cleared. II this be not a protection to the British
Merchant, how is he ever to settle with his foreign
correspondent ; or, indeed, how is he to effect any
reasonable operation with his goods ? Whether he
trades on his own account or of commission, it i.
equilly n,:cessary that he should know the ansount of
charges on the goods: and how can he ascertain that
amount more reasonably than by trusting to the dis-
cliatTe received born the Officers of the Revenue ?
The Act clearly contemplated no other discovery of
excess or deficiency hut a discovery to be made before
delivering out the goods. We always except cases
of fraud; for they can, of coarse, claim no protection
from a discharge obtained by fraud : but what we',
nun to say is, that accidental deficiency or excess'
was clearly not meant by the Act to be inquired into
after the goods were out of charge. No principle is
better'known, than that an Act of Parliament should
be construed with reference to its preamble : but how
can we reconcile with a preamble professing accom.
moilation to Merchants, a proceeding so vexatious as
the harassing them with unexpected demands, years
after they have closed their accounts ? We are pleased
to learn that Government has in fact expressed its
disapprobation of the officious activity of the persons
who have re:ently invented this mode of multiplying
their own fees ; for, indeed, that is the true solution
of the measure. We have heard of a demand of
eleven shave made on a Merchant for a by-gone
transaction of this kind; and when he sent to tender
the money, he found himself saddled with.fiverhillingr
mere for a new entry, and six and eight pence for the
Solicitor's letter ! •