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

Ships trading to forfeit their

Certificate.

Entry of Goods

to be laden or unladen.

inwards and

outwards.

XVIII. And be it further enacted, That no Goods shall be laden or waterborne to be laden on board any Ship, or unladen from any Ship 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 Regulation that no Goods shall be so laden or waterborne, or so unladen, except at some Place at which an Officer of the Customs is appointed to attend the lading and unlading of Goods, or at some Place for which a Sufferance shall be granted by the Collector and Comptroller 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 Regulations always, that it shall be lawful for the Commissioners of His Ma- coastwise. jesty'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 expedient; and Forfeiture. that all Goods laden, Waterborne or unladen, contrary to the Regulations of this Act, or contrary to any Regulations so made and appointed, shall be forfeited.

Particulars of

Entry of Goods

inwards and outwards deli

vered to Officer.

XIX. And be it further enacted, That the Person entering any such Goods shall deliver to the Collector or Comptroller, or other proper Officer, 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 unladen, 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 Comptroller, or other proper Officer, shall Warrant for thereupon grant their Warrant for the lading or unlading of such lading, &c. Goods.

XX. And be it further enacted, That if the Importer of any Goods shall declare upon Oath before the Collector or Comptroller, or other proper Officer, that he cannot, for want of full Information, make perfect Entry thereof, it shall be lawful for the Collector and Comptroller 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 Expence of the Importer, and may be seen and examined by such Importer in the Presence of the proper 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 3 N 3

Entry inwards

by Bill of

Sight.

Within Three Days after landing of Goods,, Entry to be made and King's Duties paid.

What Goods subject to ad

valorem Duty.

Value to be

declared on Entry.

Mode of Proceeding if

Goods be un. dervalued.

Proof of Invoice Price.

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.

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 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,)

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 the

Day of

The above Declaration, signed, the

<

A. B.

Day of

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

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 View and Examination of such Articles by the proper Officer of the Customs, 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 Comptroller 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 the Addition of Ten Pounds per Centum thereon, shall be deemed to be the Value of the Articles, in lieu of the Value so declared by the Importer or his 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 Comptroller, or other proper Officer, that such Articles have been invoiced below the real and true Value thereof, at the Place from whence the same were imported, or if the Invoice Price is not known, the Articles shall in such Case be examined by Two competent Persons, to be nominated and appointed by nated to fix the 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 Comptroller, or other proper Officer, what is the true and real Value of such Articles in such Colony, 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.

If necessary,
Two Persons

may be nomi

Price.

XXII. And

XXII. And be it further enacted, That if the Importer of such If Importer Articles shall refuse to pay the Duties hereby imposed thereon, it refuse to pay shall and may be lawful for the Collector or other Chief Officer Duty, Goods of the Customs where such Articles shall be imported, and he is may be sold. 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 Tine 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 Application Money arising from the Sale thereof shall be applied in the first of Produce, 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.

XXIII. And be it further enacted, That every Importer of any Goods shall, within Twenty Days after the Arrival of the importing Ship, make due Entry inwards of such Goods, and 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 if the Duties due upon such Goods be not paid within Three Months after such Twenty Days shall have expired, together with all Charges of Removal and Warehouse Rent, the 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.

XXIV. And be it further enacted, That no Goods shall be imported into any British Possession as being imported from the United Kingdom, or from any other British Possession (if any Advantage attach to such Distinction), unless such Goods appear upon the Cockets or other proper Documents for the same to have been duly cleared outwards at the Port of Exportation in the United Kingdom, or in such other British Possession, nor unless the Ground upon which such Advantage be claimed be stated in such Cocket or Document.

Goods not entered in Twenty Days, Officer may land and secure them.

Duties not paid within Three

Months, Goods

sold.

Goods import

ed from U.K. or British Pos

sessions, must appear in

Cocket, &c.

Goods not pro

perly described

XXV. And be it further enacted, That no Entry nor any War- Entry not valid, rant for the landing of any Goods, or for the taking of any Goods if Particulars out of any Warehouse, shall be deemed valid, unless the Particu- do not correslars of the Goods and Packages in such Entry shall correspond pond, and with the Particulars of the Goods and Packages purporting to be the same in the Report of the Ship, or in the Certificate or in it. 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 with the Characters and Circumstances, according to which such Goods are charged with Duty, or may be imported; 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 Forfeited. without due Entry thereof, and shall be forfeited.

XXVI. And be it further enacted, That before any Sugar, Affidavit of Coffee, Cocoa Nuts, Spirits or Mahogany shall be shipped for Production for

3 N 4

Exportation

&c.

Justice unduly attesting Affidavit.

Penalty.

Oath of Exporter.

Sugar, Coffee, Exportation in any British Fossession in America, or in the Island of Mauritius, as being the Produce of such Possession or of such Island, the Proprietor of the Estate on which such Goods were produced, or his known Agent, shall make and sign an Affidavit in Writing before the Collector or Comptroller at the Port of Exportation, or before One of His Majesty's Justices of the Peace, or other Officer duly authorized to administer such Oath, residing in or near the Place where such Estate is situated, declaring that such Goods are the Produce of such Estate; and such Affidavit shall set forth the Name of the Estate, and the Description and Quantity of the Goods, and the Packages containing the same, with the Marks and Numbers thereon, and the Name of the Person to whose Charge at the Place of Shipment they are to be sent; and if any Justice of the Peace, or other Officer aforesaid, shall subscribe his Name to any Writing, purporting to be such Affidavit, unless the Person purporting to make such Affidavit shall actually appear before him, and be sworn to the Truth of the same, such Justice of the Peace or Officer aforesaid shall forfeit and pay for any such Offence the Sum of Fifty Pounds; and the Person entering and shipping such Goods shall deliver such Affidavit to the Collector or Comptroller, or other proper Officer, and shall make Oath before him that the Goods which are to be shipped by virtue of such Entry are the same as are mentioned in such Affidavit; and the Master of the Ship in which such Goods shall be laden shall, before Clearance, make Oath before the Collector or Comptroller, that the Goods shipped by virtue of such Entry are the same as are mentioned and intended in such Affidavit, to the best of his Knowledge and Belief; and thereupon the Collector and Comptroller, or other proper Officer, shall sign and give to the Master a Certificate of Production, stating that Proof has been made, in Manner required by Law, that such Goods (describing the same), are the Produce of such British Possession, or of such Island, and setting forth in such Certificate the Name of the Exporter, and of the exporting Ship, and of the Master thereof, and the Destination of the Goods; and if any Sugar, Coffee, Cocoa Nuts or Spirits be imported into any British Possession in America, or into the Island of Mauritius, as being the Produce of some other such Possession, or of such Island, without such Certificate of Production, the same shall be forfeited; and if any Mahogany be so imported, the same shall be deemed to be of Foreign Production. XXVII. And be it further enacted, That before any Sugar, Coffee, Cocoa Nuts, Spirits or Mahogany shall be shipped for Re-exportation Exportation in any British Possession in America as being the

Oath of the
Master.

Certificate of
Production.

Importing

without Certificate, forfeited.

Certificate of
Production on

from another Colony.

Produce of some other such Possession, or of the Island of Mauritius, or shall be so shipped in the said Island as being the Produce of some British Possession in America, the Person exporting the same shall in the Entry outwards state the Place of the Production, and refer to the Entry inwards and landing of such Goods, and shall make Oath before the Collector or Comptroller to the Identity of the same; and thereupon, if such Goods shall have been duly imported with a Certificate of Production, within Twelve Months prior to the shipping for Exportation, the Collector and Comptroller shall sign and give to the Master a

Certificate

Certificate of Production founded upon and referring to the Certificate of Production under which such Goods had been so imported, and containing the like Particulars, together with the Date of such Importation.

• XXVIII. And Whereas it is expedient to make Regulation respecting the Inland Trade of the British Possessions in Ame

rica:' Be it therefore enacted, That it shall be lawful to bring Goods brought or import by Land, or by Inland Navigation, into any of the Bri- over Land, or tish Possessions in America, from any adjoining Foreign Country, by Inland Naany Goods which might be lawfully imported by Sea into such vigation. Possession from such Country, and so to bring or import such Goods in the Vessels, Boats or Carriages of such Country, as well as in British Vessels, Boats or Carriages.

XXIX. And be it further enacted, That no Vessel or Boat shall be admitted to be a British Vessel or Boat on any of the Inland Waters or Lakes in America, except such as shall have been built at some Place within the British Dominions, and shall be wholly owned by British Subjects, and shall not have been repaired at any Foreign Place to a greater Extent than in the Proportion of Ten Shillings for every Ton of such Vessel or Boat at any one Time: Provided always, that nothing hereinbefore contained shall extend to prevent the Employment of any Vessel or Boat as a British Vessel or Boat, on such inland Waters or Lakes which shall have wholly belonged to British Subjects before the passing of this Act, and which shall not be repaired as aforesaid in any foreign Place after the passing of this Act.

What Vessels

shall be deemed

British on the Lakes in America.

Goods must be brought where

there is a Custom House.

Governors may appoint Cus

tom Houses.

XXX. Provided always, and be it further enacted, That it shall not be lawful so to bring or import any Goods, except into some Port or Place of Entry at which a Custom House now is or hereafter may be lawfully established: Provided also, that it shall be lawful for the Governor, Lieutenant Governor or Person administering the Government of any of the said Possessions respectively, by and with the Advice and Consent of the Executive Council thereof for the Time being, if any Executive Council be there established, from time to time to diminish or increase, by Proclamation, the Number of Ports or Places of Entry, which are or hereafter may be appointed in such Province, for the Entry of Goods brought or imported as aforesaid. XXXI. And be it further enacted, That the Duties imposed Duties colby this Act shall be ascertained, levied and recovered, for and upon all Goods so brought or imported, in the same Manner, and by the same Means, and under the same Rules, Regulations, Restrictions, Penalties and Forfeitures, as the Duties on the like Goods imported by Sea may and can be ascertained, levied or recovered, as far as the same are applicable; and if any Goods shall be brought or imported contrary hereto, or if any Goods so moving, brought or imported shall be removed from the Station or Place Vessel, &c. appointed for the Examination of such Goods by the Officers of the Customs, before all Duties payable thereon shall have been paid or satisfied, such Goods shall be forfeited, together with the Vessel, Boat or Carriage, and the Horses or other Cattle, in or by which such Goods shall have been so imported or brought or so removed.

XXXII. And

lected as Goods imported by

Sea.

Unduly re

forfeited.