Section X If no Sale or Exportation in 18 Months, Duties to be paid.

Allowance for Waste and Decay.

And whereas it is Provided That this Duty be Collected on the Retailer Consumptioner or Shopkeeper Tradeing in the said Commodities X1Imporing the same or on the first Buyer not exporting the same as is before declared Bee it further Enacted by the Authority aforesaid That in case the Merchant or other Importing the same (who shall be admitted to receive Possession of his Goods on Security as aforesaid) shall not cleare his or their Import Account either by Sales or Exportation as aforesaid within the Terme of Eighteene Months from the time of the Importation of the said Goods he or they the said Importer or Importers shall be charged with the Duty Imposed by this Act on the Commodities aforesaid and Answere and Pay the same as if the said Goods had then beene Sold for Retaile although the said Goods shall still remaine without any Alteration of Property in his or their Hands Any thing in this Act to the contrary notwithstanding Provided alwayes That in such X2Case Allowance be made for Waste and Decay in the manner already provided for.