52.

ship was built, or, if British, of the port of registry, and of the country 3 & 4 W. 4. . 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 1007.

natives of

The master of every vessel coming from the coast of Africa, and Report as to having taken on board at any place in Africa any person or persons Africa, § 9. being or appearing to be natives of Africa, shall, in addition to all other matters, state, in the report of his vessel, how many such persons have been taken on board by him in Africa; and any such master failing herein shall forfeit 100l.: provided also, that the master or owners of such vessel, or some or one of them, at the time of making such report, be required to enter into bond to His Majesty in the sum of Bond as to 1007, conditioned to keep harmless any parish, or any extra-parochial or other place maintaining its own poor, against any expense which such parish or other place may be put to in supporting any such person during his stay in the United Kingdom; and any such master or owners refusing or neglecting to enter into such bond shall forfeit 2001.

mainte

nance, &c.

ported "Con

If the contents of any package so intended as aforesaid for exporta- Packages retion in the same ship to parts beyond the seas shall be reported by tents unthe master as being unknown to him, it shall be lawful for the officers known,"§ 10. of the customs to open and 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.

liver mani

The master of every ship shall, at the time of making such report, Master to dedeliver to the collector or controller the manifest of the cargo of such fest, 11. 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 Bill of lading copy thereof, for any and every part of the cargo laden on board; and shall answer all such questions relating to the ship and cargo, and crew Answer and voyage, as shall be put to him by such collector or controller; and questions as in case of failure or refusal to produce such manifest, or to answer

or copy;

to voyage.

52.

3 & 4 W. 4. c. such questions, or to answer them truly, 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 bond 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 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 100%.

Part of cargo

reported for another port,

§ 12.

Ship to come quickly to place of un

to bring to at

stations, § 13.

If any part of the cargo of any ship for which a manifest is required be reported for importation at some other port in the United Kingdom, or at some other 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.

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 lading, and at any other 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 100%, to be paid by the master of such ship: Provided always, that it shall be lawful for the 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 201.

Tobacco ships.

Officers to

§ 14.

Access to all

parts; seal or secure

goods, and

open locks.

It shall be lawful for the proper officers of customs to board any board ships, 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 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

Goods concealed.

Seal, &c. broken.

forfeit 1001.

ships, Bri

goods on

If any ship (having commission from His Majesty, or from any 3 & 4 W. 4. foreign prince of state) arriving as aforesaid at any port in the United c. 52. Kingdom or in the Isle of Man, shall have on board any goods laden National in parts beyond the seas, the captain, master, or purser of such ship or tish or foof such goods for that voyage shall, before any part of such goods be reign,having taken out of such ship, or when called upon so to do by any officer of board, § 15. 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 make and subscribe a declaration at the foot of such account, declaring to the truth thereof, and shall also truly answer to the collector or controller such questions concerning such goods as shall be required of him; and on failure thereof such captain, master, or purser shall forfeit 1007.; and all such ships shall be liable to such Ships liable searches as merchant ships are liable to; and the officers of 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; 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.

to search.

of ships from

The master of every British ship arriving at any port in the United List of crew Kingdom, on her return from any British possessions in the West West Indies, Indies, shall, within ten days of such arrival, deliver to the collector or § 16. 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 shall make and subscribe a declaration at the foot of such list, declaring to the truth thereof; and every master omitting so to do shall forfeit 50%.; and such list shall be kept by the collector for the inspection of all persons interested therein.

of goods to be

Every importer of any goods shall, within fourteen days after the ENTRY. arrival of the ship importing the same, make perfect entry inwards of When entry such goods, or entry by bill of sight, in manner herein-after provided, made, § 17. 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 Cargo dispackages or parcels of goods, to the king's warehouse, although such charged, fourteen days shall not have expired, there to be kept waiting the due remaining. 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 Duties and not be paid within three months after such fourteen days shall have paid in three expired, together with all charges of removal and warehouse rent, the months. 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.

The person entering any goods inwards (whether for payment of

small parcels

charges not

Bill of entry,

$18.

52.

3 & 4 W. 4. c. duty, or to be warehoused upon the first perfect entry thereof, or for payment of duty upon the taking out of the warehouse, or whether such goods be free of duty,) shall deliver to the collector or controller Particulars. a bill of the entry of such goods, fairly written in words at 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 Duplicates. in such entry; and such person shall also deliver at the same 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. Every person who shall make or cause to be made any such entry not to make inwards of any goods, not being duly authorised thereto by the entries, 19. proprietor or consignee of such goods, shall for every such offence forfeit 100l.: provided always, that no such penalty shall extend to any person acting under the directions of the several dock companies or other corporate bodies authorised by law to pass entries.

Warrant.

Unautho

rised persons

Warrant not valid unless it contain

ticulars, § 20.

of goods.

Goods not

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, certain par- 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 Description authorised, 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, either to be used in the United Kingdom, or to be warehoused for exportation only; and any goods taken or delivered properly en- out of any ship, or out of any warehouse, or for the delivery of which, or for any order for the delivery of which, from any warehouse, demand shall have been made, not having been duly entered, shall be forfeited. If the goods in such entry be charged to pay duty according to the number, measure, or weight thereof, such number, measure, or weight weight, 21. shall be stated in the entry; and if the goods in such entry be charged Goods ad 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 Declaration signature; and if the goods in such entry be chargeable at the option of the officers of customs, either according to the number, measure, or weight thereof, or according to the value thereof, then as well such number, measure, or weight, as also such value, shall be in like manner

tered.

Goods by number,

measure, or

valorem.

of value.

c. 52. Persons not

stated in the entry, and attested; and if any person make such 3 & 4 W. 4. declaration, not being the importer or proprietor of such goods, nor his agent duly authorised by him, such person shall forfeit 100%.; and authorised. such declaration shall be made in manner and form following, and shall be binding upon the person by or in behalf of whom the same shall be made; (that is to say,)

claration.

“I A.B. of [Place of abode] do hereby declare, that I am [the Form of deimporter, or authorised by the importer] of the goods contained in this entry, and that I enter the same [stating which, if part only] at the

sum of

Witness my hand the

day of

dervalued,

§ 22.

A. B." If on examination it appear to the officers of the customs that such Goods un. goods are not valued according to the true value thereof, it shall be lawful for such officers to detain and secure such goods, and (within five days from the landing thereof if it be in the ports of London, Leith, or Dublin, or within seven days if in any other port in the United Kingdom, or if in any port in the Isle of Man,) to take such goods for use of the crown; and if a different rate of duty shall be charged upon any goods according as the value of the same shall be described in the entry to be above or below any particular price or sum, and such goods shall be valued in the entry so as to be liable to the lower rate of duty, and it shall appear to the officers of customs that such goods, by reason of their real value, are properly liable to the higher rate of duty, it shall be lawful for such officers in like manner to take such goods for the use of the crown; and the commissioners of His Majesty's customs shall thereupon in any of such cases cause the amount of such valuation, together with an addition of ten pounds per centum thereon, and also the duties paid upon such entry, to be paid to the importer or proprietor of such goods in full satisfaction for the same, and shall dispose of such goods for the benefit of the crown; and if the produce of such sale shall exceed the sums so paid and all charges incurred by the crown, one moiety of the overplus shall be given to the officers who had detained and taken the goods; and the money retained for the benefit of the crown shall be paid into the hands of the collector of customs, with the knowledge of the controller, and carried to account as duties of customs.

East India

The value of goods imported by the East India Company shall Valuation of be ascertained by the gross price at which the same shall have been sold goods, § 23. by auction at the public sales of the said company; and the said company shall fairly and openly expose to sale and cause to be sold all such goods so charged to pay duty according to the value thereof by way of Time of sale. public auction in the city of London, within three years from the importation thereof, and shall give due notice at the Custom House in London to the officers appointed to attend such sales of the time and place thereof.

§ 24.

If the importer of any goods, or his agent after full conference with Bill of sight, him, shall declare before the collector or controller that he cannot for want of full information make a full or perfect entry of such goods, and shall make and subscribe a declaration to the truth 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, to grant a warrant thereupon, in order that the same may be provisionally landed, and may be seen and examined