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Whenever the several terms or expressions following shall occur in any Act relating to the customs or to trade and navigation, the same shall be construed respectively in the manner herein-after directed; viz. the term 66 ship" shall be construed to mean ship or vessel generally, unless such term be used to distinguish a ship from sloops, brigantines, and other classes of vessels; the term "master of any ship shall be construed to mean the person having or taking the charge or command of such ship; the term "owners and the term "owner "of any ship shall be construed alike to mean one owner, if there be only one, and any or all the owners, if there be more than one; the term "mate" of any ship shall be construed to mean the person next in command of such ship to the master thereof; the term "seaman” shall be construed to mean alike seaman, mariner, sailor, or landsman, being one of the crew of any ship; the term "British possessions shall be construed to mean colony, plantation, island, territory, or settlement belonging to His Majesty; the term " His Majesty" shall be_construed to mean His Majesty, his heirs and successors; the term "East India Company" shall be construed to mean the United Company of Merchants of England trading to the East Indies; the term "limits of the East India Company's Charter" shall be construed to mean all places and seas eastward of the Cape of Good Hope to the Straits of Magellan; the terms "collector and controller" shall be construed to mean the collector and controller of the customs of the port intended in the sentence; whenever mention is made of any public officer, the officer mentioned shall be deemed to be such officer for the time being; the term "warehouse shall be construed to mean any place, whether house, shed, yard, timber pond, or other place in which goods entered to be warehoused upon importation may be lodged, kept, and secured without payment of duty, or although prohibited to be used in the United Kingdom; the term “ King's warehouse" shall be construed to mean any place provided by the crown for lodging goods therein for security of the customs, 3 & 4 W. 4, c. 52, § 119.

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CONSTRUCTION IN GENERAL.

If upon the first levying, or repealing of any duty, or upon the first granting or repealing of any drawback or bounty, or upon the first permitting or prohibiting of any importation or exportation, whether inwards, outwards, or coastwise, in the United Kingdom or in the Isle of Man, it shall become necessary to determine the precise time at which an importation or exportation of any goods made and completed shall be deemed to have had effect, such time, in respect of importation, shall be deemed to be the time at which the ship importing such goods had actually come within the limits of the port at which such ship shall in due course be reported, and such goods be discharged; and such time, in respect of exportation, shall be deemed to be the time at which the goods had been shipped on board the ship in which they had been exported; and if such question shall arise upon the arrival or departure of any ship, in respect of any charge or allowance upon such ship, exclusive of any cargo, the time of such arrival shall be deemed to be the time at which the report of such ship shall have been or ought to have been made; and the time of such departure shall be deemed to be the time of the last clearance of such ship with the collector and controller for the voyage upon which she had departed. 3 & 4 W. 4, c. 52, s 125.

PUBLIC INCOME AND EXPENDITURE.

An ACCOUNT of the Net Public Income of the United Kingdom of Great Britain and Ireland, in the year ending 5th of January, 1834, after abating the Expenditure thereout defrayed by the several Revenue Departments, and of the Actual Issues or Payments within the same period; exclusive of the Sums applied to the Redemption of Funded, or paying off Unfunded Debt, and of the Advances and Repayments for Local Works, &c.

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