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Custom House - Law Dictionary Search Results

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Custom-house

Custom-house, the house or office where commodities are entered for importation or exportation; where the duties, bounties, or drawbacks payable or receivable upon such importation or exportation are paid or received; and where ships are cleared out, etc. The principal British custom-house is in London, but there are custom-houses subordinte to it in all the considerable sea-ports...


Custom-house agents

Custom-house agents were persons authorized by the Commissioners of Customs to act for parties at their option in the entry or clearance of ships, and the transaction of general business. They have been abolished for very many years...


Allowance

Allowance [fr. locare, Lat.; allocare, allogare, It.; alogar, Prov.; louer, allouer, Fr., to place or assign], a deduction, an average payment, a portion.Also in selling goods, or in paying duties upon them, certain deductions are made from their weights, depending on the nature of the packages in which they are inclosed, and which are regulated in most instances by the custom of merchants, and the rules laid down by public offices. These allowances, as they are termed are distinguished by the epithets draft, tare, tret, and cloff.Draft is a deduction from the original or gross weight of goods, and is substracted before the tare is taken off.Tare is an allowance for the weight of the bag, box, cask, or other package in which goods are weighed.Real, or open tare, is the actual weight of the package.Customary tare is, as its name implies, an established allowance for the weight of the package.Computed tare is an estimated allowance agreed upon at the time.Average tare is when a few packa...


Post entry

Post entry. When goods are weighed or measured, and the merchant has got an account thereof at the Custom House, and finds his entry already made too small, he must make a post or additional entry for the surplusage in the same manner as the first was done. As a merchant is always in time prior to the clearing of the vessel to make his post, he should take care not to over-enter. However, if this be the case, and an over-entry has been made and more paid or bonded for customs than the goods really landed amount to, the land-waiter and surveyor must signify the same upon oath, and a statement be made and subscribed by the person so over-entered, that neither he, nor any other to his knowledge, had any of the said goods over-entered on board the said ship, or anywhere landed them without payment of custom; which oath must be attested by the collector or comptroller, or their deputies, who then compute the duties and set down on the back of the certificate the several sums to be paid, McC...


Land-waiter

Land-waiter, denotes an officer of the custom-house, whose duty is, upon landing any merchandise, to examine, taste, weigh, or measure it, and to take an account thereof. In some ports they also executethe office of a coast-waiter. They are likewise occasionally styled searchers, and are to attend and join with the patent-searcher in the execution of all dockets for the shipping of goods to be exported to foreign ports; and in cases where drawbacks on bounties are to be paid to the merchant on the exportation of any goods, they, as well as the patent-searchers, are to certify the shipping thereof on the debentures, Encyc. Londin....


Whitsuntide

Whitsuntide, the east of Pentecost, being the fiftieth day after Easter, and the first of the four cross-quarters days of the year.Whitsuntide offerings were held assessable to income tax in Slaney v. Starkey, (1931) 2 KB 148.Whit Monday is, by the 34 & 35 Vict. c. 17, and 38 & 39 Vict. c. 13, made a holiday in banks, custom-houses, docks, inland revenue offices, and bonding-warehouses. Whit Monday is a holiday in the several courts and offices of the Supreme Court. [(English) R.S.C. 1883, Ord. LXIII., r. 6]...


Tolbooth

Tolbooth, a prison, a custom-house, an exchange; also the place where goods are weighed. The ancient Tolbooth, or city prison, of Edinburgh was commonly called 'The Heart of Midlothian.' It was built by the citizens in 1561 and removed, with the mass of buildings in which it was incorporated, in 1817....


Tidesman, or Tidewaiter

Tidesman, or Tidewaiter, a name, now obsolete, for a custom-house officer who is placed on board a merchant ship till the goods on board are examined and placed in bond or the duties paid...


Ship's husband

Ship's husband, a peculiar agent appointed by the owner of a ship to look after the repairs, equip-ment, management, and other concerns of the ship. His duties are: (1) To see to the proper outfit of the vessel, the repairs, tackle and furniture necessary for a seaworthy ship. (2) To have a proper master, mate, and crew for the ship, so that in this respect it shall be seaworthy. (3) To see to the due furnishing of provisions and stores. (4) To see to the regularity of clearance from the Custom-house of the registry. (5) To settle contracts, and provide for payment of the furnishings requisite. (6) To enter into charter-parties, or engage the vessel for general freight, under usual conditions; and to settle for freights and adjust averages with the merchant. (7) To preserve the proper certificates, surveys, and documents, in case of disputes with insures of freighters, and to keep regular books of the ship, Story's Agency, 31. See Maclachlan on Shipping. He must be registered under the...


Sample

Sample, a small quantity of a commodity exhibited at public or private sales as a specimen. Where goods are warehoused, certain small specified quantities may, by the regulations of the Custom House, be taken out as samples without payment of duty.On a sale of goods by sample, conditions are implied that the bulk shall correspond with the sample, that the buyer shall have a reasonable opportunity of comparing the bulk with the sample, and that the goods shall be freed from any defect, rendering them unmerchantable, which would not be apparent on reasonable examination of the sample, (English) Sale of Goods Act, 1893, s. 15.As to samples for the purpose of analysis, see Food and Drugs (Adulteration)Act, 1928 (English) (18 & 19 Geo. 5, c. 31), and ADULTERATION.Means a sample of any article of food taken under the provisions of this Act or of any rules made thereunder. [Prevention of Food Adulteration Act, 1954, s. 2(xiv)]...


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