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ber of the Parcels or Bundles within any such Hogshead, Cask, Chest or Case, shall be stated in such Manifest.

INWARDS.

Manifest.

To be produced to Officers in Colonies, &c.

IV. And be it further enacted, That before any Ship shall be cleared out or depart from any Place in any of the British Possessions abroad or from any Place in China, with any Goods for the United Kingdom or for the Isle of Man, the Master of such Ship shall produce the Manifest to the Collector or Controller of the Customs, or other proper Officer, who shall certify upon the same the Date of the Production thereof to him: Provided always, Proviso. that in all Places within the Territorial Possessions of the East India Company, the Servant of the said Company by whom the last Dispatches of such Ship shall be delivered, shall be the proper Officer to authenticate the Manifest as aforesaid, and in all Places in China the Chief Supercargo of the said Company shall be the proper Officer for such Purpose.

V. And be it further enacted, That before the Departure of any To be produced Ship from any Place beyond the Seas not under the British to Consuls. Dominions, where any Tobacco has been taken on board such Ship for the United Kingdom or for the Isle of Man, the Master of such Ship shall produce the Manifest of such Tobacco to the British Consul or other chief British Officer, if there be any such resident at or near such Place; and such Consul or other Officer shall certify upon the same the Date of the Production thereof to him.

Penalty on

Master.

VI. And be it further enacted, That if any Goods shall be im- If wanting, ported into the United Kingdom or into the Isle of Man, in any British Ship, or any Tobacco in any Ship, without such Manifest, or if any Goods contained in such Manifest be not on board, the Master of such Ship shall forfeit the Sum of One hundred Pounds.

VII. And be it further enacted, That the Master of every Ship required to have a Manifest on board, shall produce such Manifest to any Officer of the Customs who shall come on board his Ship, after her Arrival within Four Leagues of the Coast of the United Kingdom or of the Coast of the Isle of Man, and who shall demand the same for his Inspection; and such Master shall also deliver to any such Officer who shall be the first to demand it, a true Copy of such Manifest signed by the Master; and shall also deliver another Copy to any other Officer of the Customs who shall be the first to demand the same within the Limits of the Port to which such Ship is bound; and thereupon such Officers respectively shall notify on such Manifest and on such Copies the Date of the Production of such Manifest and of the Receipt of such Copies, and shall transmit such Copies to the Collector and Controller of the Port to which such Vessel is first bound, and shall return such Manifest to the Master; and if such Master shall not in any Case produce such Manifest or deliver such Copy, he shall forfeit the Sum of One hundred Pounds.

VIII. And be it further enacted, That the Master of every Ship arriving from Parts beyond the Seas at any Port in the United Kingdom or in the Isle of Man, whether laden or in Ballast, shall within Twenty four Hours after such Arrival, and before Bulk be broken, make due Report of such Ship, upon Oath, before the Collector or Controller of such Port; and such Report shall contain an Ac

Manifest
produced with-
Leagues of
Coast;

in Four

Copies to Officers transmitted to Port of

Destination.

Master not producing,

Penalty.

Report.

Master, within
Twenty four

Hours and before breaking Bulk, shall

count report.

INWARDS.

Report. Particulars of Report.

Not reporting, or falsely, Penalty.

Certain Packages may be opened and examined.

Prohibited

count of the particular Marks, Numbers and Contents of all the different Packages or Parcels of the Goods on board such Ship, and the Particulars of such Goods as are stowed loose, to the best of his Knowledge, and of the Place or Places where such Goods were respectively taken on board, and of the Burthen of such Ship, and of the Country where such Ship was built, or if British, of the Port of Registry, and of the Country of the People to whom such Ship belongs, and of the Name and Country of the Person who was Master during the Voyage, and of the Number of the People by whom such Ship was navigated, stating how many are Subjects of the Country to which such Ship belongs, and how many are of some other Country; and in such Report it shall be further declared, whether and in what Cases such Ship has broken Bulk in the Course of her Voyage, and what Part of the Cargo, if any, is intended for Importation at such Port, and what Part, if any, is intended for Importation at another Port in the United Kingdom or at another Port in the Isle of Man respectively; and what Part, if any, is prohibited to be imported, except to be warehoused for Exportation only, and what Part if any, is intended for Exportation in such Ship to Parts beyond the Seas, and what Surplus Stores or Stock remain on board such Ship; and if a British Ship, what foreign made Sails or Cordage not being standing or running Rigging, are in use on board such Ship; and the Master of any Ship who shall fail to make such Report, or who shall make a false Report, shall forfeit the Sum of One hundred Pounds.

IX. And be it further enacted, That if the Contents of any Package so intended for Exportation in such Ship to Parts beyond the Seas, shall be reported by the Master as being unknown to him, it shall be lawful for the Officers of the Customs to open and Goods forfeited. examine such Package on board, or to bring the same to the King's Warehouse for that Purpose; and if there be found in such Package any Goods which may not be entered for Home Use, such Goods shall be forfeited; or if the Goods be such as may be entered for Home Use, the same shall be chargeable with the Duties of Importation; unless in either Case the Commissioners of His Majesty's Customs, in Consideration of the Sort or Quality of such Goods, or the small Rate of Duty payable thereon, shall see fit to deliver the same for Exportation.

Master to de

liver Manifest;

and if required, Bill of Lading

or Copy;

and answer upon Oath as to Voyage.

X. And be it further enacted, That the Master of every Ship shall at the Time of making such Report, deliver to the Collector or Controller the Manifest of the Cargo of such Ship where a Manifest is required; and if required by the Collector or Controller, shall produce to him any Bill or Bills of Lading, or a true Copy thereof, for any and every Part of the Cargo laden on board; and shall answer upon Oath all such Questions relating to the Ship and Cargo, and Crew and Voyage, as shall be put to him by such Collector or Controller; and in case of Failure or Refusal to produce such Manifest, or to answer such Questions, or to produce such Bill of Lading or Copy; or if such Manifest or Bill of Lading, or Copy shall be false; or if any Bill of Lading be uttered by any Master, and the Goods expressed therein shall not have been bona fide shipped on board such Ship; or if any Bill of Lading, uttered or produced by any Master, shall not have been signed by him; or any such Copy shall not have been received or

made

made by him previously to his leaving the Place where the Goods expressed in such Bill of Lading or Copy were shipped; then and in every such Case such Master shall forfeit the Sum of One hundred Pounds.

INWARDS.

Report.

Penalty.

XI. And be it further enacted, That if any Part of the Cargo of Part of Cargo any Ship for which a Manifest is required be reported for Import- reported for ation at some other Port in the United Kingdom, or at some other another Port. Port in the Isle of Man respectively, the Collector and Controller of the Port at which some Part of the Cargo has been delivered, shall notify such Delivery on the Manifest, and return the same to the Master of such Ship.

any other

Ship to come quickly to Place of Unlading, but to bring to at Stations for boarding Officers.

XII. And be it further enacted, That every Ship shall come as quickly up to the proper Place of Mooring or Unlading as the Nature of the Port will admit, and without touching at any Place; and in proceeding to such Place shall bring to at Stations appointed by the Commissioners of His Majesty's Customs for the boarding of Ships by the Officers of the Customs; and after Arrival at such Place of Mooring or Unlading, such Ship shall not remove from such Place, except directly to some other proper Place and with the Knowledge of the proper Officer of the Customs, on Penalty of One hundred Pounds to be paid by the Master Penalty. of such Ship: Provided always, that it shall be lawful for the Proviso. Commissioners of His Majesty's Customs to appoint Places to be the proper Places for the Mooring or Unlading of Ships importing Tobacco, and where such Ships only shall be moored or unladen; and in case the Place so appointed for the Unlading of such Ships shall not be within some Dock surrounded with Walls, if any such Ship after having been discharged shall remain at such Place, or if any Ship not importing Tobacco shall be moored at such Place, the Master shall in either Case forfeit and pay the Sum of Twenty Pounds.

1

Penalty on

Master.

Officers to

board Ships;

to have free Access to all

Parts;

may scal or secure Goods:

may open

XIII. And be it further enacted, That it shall be lawful for the proper Officers of the Customs to board any Ship arriving at any Port in the United Kingdom or in the Isle of Man, and freely to stay on board until all the Goods laden therein shall have been duly delivered from the same; and such Officers shall have free Access to every Part of the Ship, with Power to fasten down Hatchways, and to mark any Goods before landing, and to lock up, seal, mark or otherwise secure any Goods on board such Ship; and if any Place, or any Box or Chest be locked, and the Keys be withheld, such Officers, if they be of a Degree superior to Tidesmen or Watermen, may open any such Place, Box or Chest in the best Manner in their Power; and if they be Tidesmen or Watermen, or only of that Degree, they shall send for their superior Officer, who may open or cause to be opened any such Place, Box or Chest in the best Manner in his Power; and if any Goods be found concealed on board any such Ship, they shall be forfeited; and if the Officers shall place any Lock, Mark or Seal upon any Goods on board, and such Lock, Mark or Seal be wilfully opened, altered or broken before due Delivery of such Goods, or if any of on Master. such Goods be secretly conveyed away; or if the Hatchways, after having been fastened down by the Officer, be opened, the Master of such Ship shall forfeit the Sum of One hundred Pounds. XIV. Provided always, and be it further enacted, That if any Ships having Ship Goods on board,

Locks.

Goods conccaled, forfeited. Seal, &c. broken, Penalty

INWARDS.

Report.

Person in

charge to deliver an Account and

answer on

Oath.

Penalty.

Such Ships

liable to Search, under Regulations of Treasury.

Master to deliver List of Crew.

Penalty.

List kept by
Collector.
Entry.

Regulations as

to Officer landing Goods not

entered.

Duties and Charges not paid in Three Months,

Ship (having Commission from His Majesty, or from any foreign Prince or State) arriving as aforesaid at any Port in the United Kingdom or in the Isle of Man, shall have on board any Goods laden in Parts beyond the Seas, the Captain, Master, Purser or other Person having the Charge of such Ship, or of such Goods for that Voyage, shall before any Part of such Goods be taken out of such Ship, or when called upon so to do by any Officer of the Customs, deliver an Account in Writing under his Hand to the best of his Knowledge, of the Quality and Quantity of every Package or Parcel of such Goods, and of the Marks and Numbers thereon, and of the Names of the respective Shippers and Consignees of the same; and shall answer upon Oath to the Collector or Controller such Questions concerning such Goods as shall be required of him; and on Failure thereof such Captain, Master, Purser or other Person shall forfeit the Sum of One hundred Pounds; and all such Ships shall be liable to such Searches as Merchant Ships are liable to; and the Officers of the Customs may freely enter and go on board all such Ships, and bring from thence on Shore into the King's Warehouse any Goods found on board any such Ship as aforesaid, subject nevertheless to such Regulations in respect of Ships of War belonging to His Majesty as shall from time to time be directed in that respect by the Commissioners of His Majesty's Treasury of the United Kindom of Great Britain and Ireland.

XV. And be it further enacted, That the Master of every British Ship arriving at any Port in the United Kingdom, on her Return from any British Possessions in America, shall within Ten Days of such Arrival, deliver upon Oath to the Collector or Controller, a List containing the Names and Descriptions of the Crew which was on board at the Time of clearing from the United Kingdom, and of the Crew on board at the Time of Arrival in any of the said Possessions, and of every Seaman who has deserted or died during the Voyage; and also the Amount of Wages due at the Time of his Death to each Seaman so dying; and every Master omitting so to do shall forfeit the Sum of Fifty Pounds; and such List shall be kept by the Collector for the Inspection of all Persons interested therein.

XVI. And be it further enacted, That every Importer of any Goods shall within Fourteen Days after the Arrival of the Ship importing the same, make perfect Entry Inwards of such Goods or Entry by Bill of Sight in Manner hereinafter provided, and shall within such Time land the same; and in Default of such Entry and Landing, it shall be lawful for the Officers of the Customs to convey such Goods to the King's Warehouse; and whenever the Cargo of any Ship shall have been discharged with the Exception only of a small Quantity of Goods, it shall be lawful for the Officers of the Customs to convey such remaining Goods, and at any Time to convey any small Packages or Parcels of Goods to the King's Warehouse, although such Fourteen Days shall not have expired, there to be kept waiting the due Entry thereof during the Remainder of such Fourteen Days; and if the Duties due upon any Goods so conveyed to the King's Warehouse shall not be paid within Three Months after such Fourteen Days shall have expired, together with all Charges of Removal and Warehouse Rent, the

18

same

same shall be sold, and the Produce thereof shall be applied first to the Payment of Freight and Charges, next of Duties, and the Overplus, if any, shall be paid to the Proprietor of the Goods.

INWARDs,

Entry.

XVII. And be it further enacted, That the Person entering any Goods sold. Goods Inwards, (whether for Payment of Duty, or to be ware- Bill of Entry housed upon the first perfect Entry thereof, or for Payment of to be delivered. Duty upon the taking out of the Warehouse, or whether such Goods be free of Duty,) shall deliver to the Collector or Controller

Bill of Entry signed shall be

a Bill of the Entry of such Goods, fairly written in Words at Particulars. Length, expressing the Name of the Ship, and of the Master of the Ship in which the Goods were imported, and of the Place from whence they were brought, and the Description and Situation of the Warehouse if they are to be warehoused, and the Name of the Person in whose Name the Goods are to be entered, and the Quantity and Description of the Goods, and the Number and Denomination or Description of the respective Packages containing the Goods; and in the Margin of such Bill shall delineate the respective Marks and Numbers of such Packages, and shall pay down any Duties which may be payable upon the Goods mentioned in such Entry; and such Person shall also deliver at the same Duplicates. Time Two or more Duplicates as the Case may require of such Bill, in which all Sums and Numbers may be expressed in Figures, and the Particulars to be contained in such Bill shall be written and arranged in such Form and Manner, and the Number of such Duplicates shall be such as the Collector and Controller shall require; and such Bill being duly signed by the Collector and Controller, and transmitted to the Landing Waiter, shall be the Warrant to him for the landing or delivering of such Goods. XVIII. And be it further enacted, That no Entry nor any Warrant for the landing of any Goods, or for the taking of any Goods out of any Warehouse, shall be deemed valid, unless the Particulars of the Goods and Packages in such Entry shall correspond with the Particulars of the Goods and Packages, purporting to be the same, in the Report of the Ship, and in the Manifest, where a Manifest is required, and in the Certificate or other Document, where any is required, by which the Importation or Entry of such Goods is authorized, nor unless the Goods shall have been properly described in such Entry by the Denominations, and Descripand with the Characters and Circumstances according to which tion of Goods. such Goods are charged with Duty or may be imported, either to be used in the United Kingdom, or to be warehoused for Exportation only; and any Goods taken or delivered out of any Ship, or out of any Warehouse, by virtue of any Entry or Warrant, not corresponding or agreeing in all such Respects, or not properly describing the same, shall be deemed to be Goods landed or taken without due Entry thereof, and shall be forfeited.

the Warrant.

Not valid unless agreeing with Manifest, Report and other Docu

ments,

Goods not properly entered,

forfeited.

Goods by Num

or Weight. Goods ad

XIX. And be it further enacted, That if the Goods in such Entry be charged to pay Duty according to the Number, Measure ber, Measure or Weight thereof, such Number, Measure or Weight shall be stated in the Entry; and if the Goods in such Entry be charged to pay Duty according to the Value thereof, such Value shall be stated in the Entry, and shall be affirmed by the Declaration of the Importer or his known Agent, written upon the Entry and attested by his Signature; and if any Person make such Declar- Declaration of

ation,

Valorem.

Value by Per

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