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Duties shall be under the Management of the Commissioners of the
Customs.

XIII. And be it further enacted, That the Produce of Duties so received

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Duties paid by Col

in which levied.

by the Means and Powers of this Act, except such Duties as are payable lector of Customs to to His Majesty under any Act passed prior to the Eighteenth Year of His Treasurer of Colony late Majesty as aforesaid, shall be paid by the Collecter of the Customs, into the Hands of the Treasurer or Receiver General of the Colony, or other proper Officer authorized to receive the same, in the Colony in which the same shall be levied, to be applied to such Uses as shall be directed by the local Legislatures of such Colonies respectively; and that the Produce of such Duties so received as aforesaid, in the Colonies which have no local Legislature, shall and may be applied in such Manner as shall be directed by the Commissioners of His Majesty's Treasury.

Newfoundland to

XIV. And be it further enacted, That there shall be allowed, upon the Drawback on Rum, Exportation from Newfoundland to Canada of Rum or other Spirits, being &c of British Possesthe Produce of the British Possessions in South America or the Westions, exported from Indies, a Drawback of the full Duties of Customs which shall have been Canada, &c. paid upon the Importation thereof from any of the said Places into Newfoundland, provided Proof on Oath be made to the Satisfaction of the Collector and Controller of the Customs at the Port from whence such Rum or other Spirits shall be so Exported, that the full Duties on the Importation of such Rum or other Spirits at the said Port had been paid, and that a Certificate be produced under the Hands and Seals of the Collector and Controller of the Customs at Quebec, that such Rum or other Spirits had been duly landed in Canada: Provided always, that no Limitation as to Drawback shall be allowed upon any such Rum or other Spirits unless the same shall be shipped within One Year from the Day of the Importation of the same, nor unless such Drawback shall be duly claimed within One Year from the Day of such Shipment.

Drawback.

XV. And be it further enacted, That the Master of every Ship arri- Ship and Cargo to be ving in any of the British Possessions in America, or the Island of Mauritius, reported on Arrival. or the Islands of Guernsey, Jersey, Alderney, or Sark, whether laden or in Ballast, shall come directly, and before Bulk be broken, to the Custom House for the Port or District where he arrives, and there make a Re

port upon Oath in Writing to the Collector or Controller, or other pro- Particulars of Report. per Officer, of the Arrival and Voyage of such Ship, stating her Name, Country, and Tonnage, and if British, the Port of Registry, the Name and Country of the Master, the Country of the Owners, the Number of the Crew, and how many are of the Country of such Ship, and whether she be laden or in Ballast, and if laden, the Marks, Numbers, and Contents of every Package and Parcel of Goods on board, and where the same was laden, and where and to whom consigned, and where any and what Goods, if any, had been unladen during the Voyage, as far as any

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Penalty for false
Report.

Entry Outwards of
Ship for Cargo.

Penalty £50.

to be delivered before Departure,

6th GEORGII IV. CHAP. 114.

of such Particulars can be known to him; and the Master shall further answer upon Oath all such Questions concerning the Ship, and the Cargo and the Crew and the Voyage, as shall be demanded of him by such Officer; and if any Goods be unladen from any Ship before such Report be made, or if the Master fail to make such Report, or make an untrue Report, or do not truly answer the Questions demanded of him, he shall forfeit the Sum of One Hundred Pounds; and if anyGoods be not Reported, such Goods shall be forfeited.

XVI. And be it further enacted, That the Master of every Ship bound from any British Possession in America, or the Island of Mauritius, or the Islands of Guernsey, Jersey, Alderney, or Sark, shall, before any Goods be laden therein, deliver to the Collector or Controller, or other proper Officer, an Entry Outwards under his Hand of the Destination of such Particulars of Entry. Ship, stating her Name, Country, and Tonnage, and if British, the Port of Registry, the Name and Country of the Master, the Country of the Owners, the Number of the Crew, and how many are of the Country of such Ship; and if any Goods be laden on board any ship before such Entry be made, the Master of such Ship shall forfeit the Sum of Fifty Pounds; and before such Ship depart, the Master shall bring and deliver to the Content of the Cargo Collector or Controller, or other proper Officer, a Content in Writing under his Hand of the Goods laden, and the Names of the respective Shippers and Consignees of the Goods, with the Marks and Numbers of the Packages or Parcels of the same, and shall make Oath to the Truth of such Content as far as any of such Particulars can be known to him; and the Master of every Ship bound from any British Possession in AmeClearance of Ship for rica, or from the Island of Mauritius, or from the Islands of Guernsey Gersey, Alderney or Sark, (whether in Ballast or laden,) shall before Departure come before the Collector or Controller or other proper Officer, and answer upon Oath all such Questions concerning the Ship and the Cargo, if any, and the Crew and the Voyage, as shall be demanded of him by such Officer; and thereupon the Collector and Controller or other proper Officer, if such Ship be laden, shall make out and give to the Master a Certificate of the Clearance of such Ship for her intended Voyage, containing an Account of the Total Quantities of the several Sorts of Goods laden therein, or a Certificate of her Clearance in Ballast, as the Case Penalty for not clear. may be; and if the Ship shall depart without such Clearance, or if the Master shall deliver a false Content, or shall not truly answer the Questions demanded of him, he shall forfeit the Sum of One Hundred Pounds.

the Voyage,

ing, £100.

Newfoundland Fish

the Fishing Season.

XVII. Provided always, and be it further enacted, That whenever any ing Certificates in licu Ship shall be cleared out from any Port in Newfoundland or in any other of Clearance, during Part of His Majesty's Dominions, for the Fisheries on the Banks or Coasts of Newfoundland or Labrador, or the Dependencies thereof, without having on board any Article of Traffic (except only such Provisions, Nets, Tackle, and other Things as are usually employed in and about the

6th GEORGII IV. CHAP. 114.

said Fishery, and for the conducting and carrying on of the same,) the Master of any such Ship shall be entitled to demand, from the Collector or other principal Officer of the Customs at such Port, a Certificate under his Hand that such Ship hath been specially cleared out for the Newfoundland Fishery, and such Certificate shall be in force for the Fishing Season of the Year in which the same may be granted, and no longer; and upon the first Arrival in any Port in the said Colony of Newfoundland or its Dependencies, of any Ship having on board any such Certificate as aforesaid, a Report thereof shall be made by the Master of such Ship to the principal Officer of the Customs at such Port, and all Ships having such Certificate which has been so reported, and being actually engaged in the said Fishery, or in carrying Coastwise to be landed or put on board any other Ships engaged in the said Fishery, any Fish, Oil, Salt, Provisions, or other Necessaries for the Use and Purposes thereof, shall be exempt from all Obligation to make any Entry at or obtain any Clearance from any Custom House at Newfoundland, upon Arrival at or Departure from any of the Ports or Harbours of the said Colony or its Dependencies during the Continuance of the Fishing Season for which such Certificate may have been granted; and previously to At the end of the obtaining a Clearance at the End of such Season for any other Voyage Season the Certifi at any of such Ports, the Master of such Ship shall deliver up the beforementioned Certificate to the principal Officer of the Customs of such Port: Provided always, that in case any such Ship shall have on board during the Time the same may be engaged in the said Fishery, any Goods or Merchandizes whatsoever, other than Fish, Seals, Oil made of Fish or Seals, Salt, Provisions, and other Things, being the Produce of

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cate to be delivered up.

or usually employed in the said Fishery, such Ship shall forfeit the said Ships trading to Fishing Certificate, and shall thenceforth become and be subject and forfeit their Certifi liable to all such and the same Rules, Restrictions, and Regulations, as Ships in general are subject or liable to.

cate.

XVIII. And be it further enacted, That no Goods shall be laden, or Entry of Goods to be water-borne to be laden on board any Ship, or unladen from any Ship laden or unladen. in any of the British Possessions in America, or the Island of Mauritius, or the Islands of Guernsey, Jersey, Alderney, or Sark, until due Entry shall have been made of such Goods, and Warrant granted for the lading or

unlading of the same; and that no Goods, shall be so laden or water- Regulations Inwards borne, or so unladen, except at some Place at which an Officer of the and Outwards. Customs is appointed to attend the lading and unlading of Goods, or at some Place for which a Sufference shall be granted by the Collector and Controller for the lading and unlading of such Goods; and that no Goods shall be so laden or unladen except in the Presence or with the Permission in Writing of the proper Officer: Provided always, that it shall Regulations Coastbe lawful for the Commissioners of His Majesty's Customs to make and appoint such other Regulations for the carrying Coastwise of any Goods, or for the removing of any Goods for Shipment, as to them shall appear

wise,

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Forfeiture.

Particulars of Entry of Goods Inwards and Outwards.

Entry Inwards by
Bill of Sight:

6th GEORGII IV. CHAP. 114.

expedient; and that all Goods laden, water-borne, or uladen, con. trary to the Regulations of this Act, or contrary to any Regulations so made and appointed, shall be forfeited.

XIX. And be it further enacted, That the Person entering any such Goods shall deliver to the Collector or Controller, or other proper Offi cer, a Bill of the Entry thereof, fairly written in Words at length, containing the name of the Exporter or Importer, and of the Ship, and of the Master, and of the Place to or from which bound, and of the Place within the Port where the Goods are to be laden or unladed, and the Particulars of the Quality and Quantity of the Goods, and the Packages containing the same, and the Marks and Numbers on the Packages, and such Person shall at the same Time pay down all Duties due upon the Goods, and the Collector and Controller, or other proper Officer, shall thereupon grant their Warrant for the lading or unlading of such Goods.

XX. And be it further enacted, That if the Importer of any Goods shall declare upon Oath before the Collector or Controller, or other proper Officer, that he cannot, for want of full Information, make perfect Entry thereof, it shall be lawful for the Collector and Controller to receive an Entry by Bill of Sight for the Packages or Parcels of such Goods, by the best Description which can be given, and to grant a Warrant thereupon, in order that the same may be landed and secured to the Satisfaction of the Officer of the Customs, and at the Expense of the Importer, and may be seen and examined by such Importer, in the Presence of the proper Within Three Days Officers; and within Three Days after the Goods shall have been so landed, the Importer shall make a perfect Entry thereof, and pay down all Duties due thereon; and in default of such Entry, such Goods shall be taken to the King's Warehouse, and if the Importer shall not, within One Month after such Landing, make perfect Entry of such Goods, and pay the Duties due thereon, together with Charges of Removal and Warehouse Rent, such Goods shall be sold for the Payment thereof, and the Overplus, if any, shall be paid to the Proprietor of the Goods.

after landing of Goods Entry to be made and Duties paid.

Goods subject to ad valorem Duty.

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XXI And be it further enacted, That in all Cases where the Duties imposed by this Act upon the Importation of Articles into His Majesty's Possessions in America or the Island of Mauritius are charged, not according to the Weight, Tale, Gauge, or Measure, but according to the Value Value to be declared thereof, such Value shall be ascertained by the Declaration of the Importer of such Articles, or his known Agent, in Manner and Form following; (that is to say,)

on Entry.

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'I A. B. do hereby declare, that the Articles mentioned in the Entry
and contained in the Packages [here specifying the several Packages, and
'describing the several Marks and Numbers, as the Case may be] are of the
'Value of
Witness my Hand

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The above Declaration, signed the

A. B.
Day of

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in the Presence of C. D. Collector, [or other principal Officer.]'

lued.

Which Declaration shall be written on the Bill of Entry of such Articles, and shall be subscribed with the Hand of the Importer thereof, or his known Agent, in the Presence of the Collector or other principal Officer of the Customs at the Port of Importation; provided that if upon Mode of Proceeding View and Examination of such Articles by the proper Officer of the Cus- if Goods be undervatoms, it shall appear to him that the said Articles are not valued according to the true Price or Value thereof, and according to the true Intent. and Meaning of this Act, then and in such Case the Importer, or his known Agent, shall be required to declare on Oath before the Collector or Controller what is the Invoice Price of such Articles, and that he verily believes such Invoice Price is the current Value of the Articles at the Place

from whence the said Articles were imported; and such Invoice Price, with Proof of Invoice the Addition of Ten Pounds per Centum thereon, shall be deemed to be the Price. Value of the Articles, in lieu of the Value so declared by the Importer or bis known Agent, and upon which the Duties imposed by this Act shall be charged and paid: Provided also, that if it shall appear to the Collector and Controller, or other proper Officer, that such Articles have been invoiced below the real and true Value thereof, at the Place from whence

ted to fix the Price

the same were imported, or if the Invoice Price is not known, the Articles If necessary Two Pershall in such Case be examined by Two competent Persons, to be nomi- sons may be nomina nated and appointed by the Governor or Commander in Chief of the Colony, Plantation or Island into which the said Articles are imported, and such Person shall declare on Oath before the Collector or Controller, or other proper Officer, what is the true and real Vulue of such Articles in such CoTony, Plantation, or Island, and the Value so declared on the Oaths of such Persons shall be deemed to be the true and real Value of such Articles, and upon which the Duties imposed by this Act shall be charged and paid.

Goods may be suld.

XXII. And be it further enacted, That if the Importer of such Articles if Importer refuse to shall refuse to pay the Duties hereby imposed thereon, it shall and may pay such Duty, the be lawful for the Collector or other Chief Officer of the Customs where such Articles shall be imported, and he is hereby respectively required to take and secure the same, with the Casks or other Package thereof, and to cause the same to be publicly sold within the Space of Twenty Days at the most after such Refusal made, and at such Time and Place as such Officer shall, by Four or more Days public Notice, appoint for that Purpose, which Articles shall be sold to the best Bidder; and the Money arising from the Sale thereof shall be applied in the first Place in Payment of the said Duties, together with the Charges that shall have been occasioned by the said Sale, and the Overplus, if any, shall be paid to such Importer or Proprietor, or any other Person authorized to receive the same.

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