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quantities of goods of British manufacture, it shall be lawful for such master, without entering such ship outwards, to pass an entry in his name, and receive a cocket free of any export duty for all such goods, under the general denomination of British manufactures not prohibited to be exported, being for the use and privilege of the master and crew, and not being of greater value than in the proportion of 201. for the master, and 101, for the mate, and 5l. for each of the crew, and stating that the ship is in ballast; and the master shall duly clear such goods for shipment in behalf of himself and crew, stating in such clearances the particulars of the goods and packages, and the names of the crew who shall jointly or severally take any of such goods under this privilege ; and such ship shall be deemed to be a ship in ballast, and be cleared as such, and without a content, notwithstanding such goods or such cocket or cockets; and such clearance shall be notified by the collector or comptroller on the label to the cocket or cockets, and on the victualling bill, and in the book of ships' entries, as a clearance in ballast, except as to the privilege of the master and crew.-- 83.

Officers may board any Ship after Clearance. --It shall be lawful for the officers of the customs to go on board any ship after clearance outwards, within the limits of any port in the United Kingdom or in the Isle of Man, or within 4 leagues of the coast thereof, and to demand the file of cockets and the victualling bill, and if there be any goods or stores on board not contained in the indorsements on the cockets, nor in the victualling bill, such goods or stores shall be forfeited; and if any goods contained in such indorsements be not on board, the master shall forfeit the sum of 201. for every package or parcel of goods contained in such indorsements and not on board; and if any coeket be at any time falsified, the person who shall have falsified the same, or who shall have wilfully used the same, shall forfeit the sum of 1001.—8 84.

Ships to bring to at Stations.-Every ship departing from any port in the United Kingdom or in the Isle of Man shall bring to at such stations within the port as shall be appointed by the commissioners of his Majesty's customs for the landing of officers from such ships, or for further examination previous to such departure.- 85,

DEBENTURE Goods. Entry in Name of real Owner.—No drawback or bounty shall be allowed upon the exportation from the United Kingdom of any goods, unless such goods shall have been entered in the name of the person who was the real owner thereof at the time of entry and shipping, or of the person who had actually purchased and shipped the saine, in his own name and at his own liability and risk, on commission, according to the practice of merchants, and who was and shall have continued to be entitled in his own right to such drawback or bounty, except in the cases hereinafter provided for.- 86.

Declaration to Erportation, and to Property, and to Right to Drawback or Bounty.-Such owner or commission merchant shall make and subscribe a declaration upon the debenture that the goods mentioned therein have been actually exported, and have not been relanded, and are not intended to be relanded in any part of the United Kingdom, nor in the Isle of Man (unless entered for the Isle of Man), nor in the islands of Faro or Ferro, and that he was the real owner thereof at the time of entry and shipping, or that he had purchased and shipped the said goods in his own name and at his own liability and risk, on commission, as the case may be, and that he was and continued to be entitled to the drawback or bounty thereon in his own right : provided always, that if such owner or merchant shall not have purchased the right to such drawback or bounty, he shall declare under his hand upon the entry and upon the debenture the person who is entitled thereto, and the name of such person shall be stated in the cocket and in the debenture; and the receipt of such person on the debenture shall be the discharge for such drawback or bounty.-887.

Agent may pass Entry, and receive Drawback, and make the Declaration, fc.- If such owner or mer. chant shall be resident in some part of the United Kingdom, being more than 20 miles from the customhouse of the port of shipment, he may appoint any person to be his agent to make and pass his entry, and to clear and ship his goods, and to receive for him the drawback or bounty payable on his debenture, if payable to him, provided the name of such agent and the residence of such owner or merchant be subjoined to the name of such owner or merchant in the entry and in the cocket for such goods; and such agent, being duly informed, shall make declaration upon the entry, if any be necessary, and also upon the debenture, in behalf of such owner or merchant, to the effect before required of such owner or merchant, and shall answer such questions touching his knowledge of the exportation of such goods and the property therein, and of the right to the drawback or bounty, as shall be deinanded of him by the collecior or comptroller; and if any such goods be exported by any corporation or company trading by a joint stock, it shall be lawful for them to appoint any person to be their agent for the like purposes and with the like powers to act in their behalf.- 88.

Property of Persons abroad.—If any goods which are to be exported for drawback be the property of any person residing abroad, having been consigned by the owner thereof to some person as his agent residing in the United Kingdom, to be exported through the same to parts beyond the seas, by such agent, upon account of such owner, it shall be lawful for such person (being the consignee by whom and in whose name the duties inwards on such goods had been paid, or his legal representative,) in like manner, as agent for such owner, to enter, clear, and ship such goods for him, and upon like conditions to receive for him the drawbacks payable thereon.- 89.

Shipment within 3 Years, and Payment within 2 Years.--No drawback shall be allowed upon the exportation of any goods unless such goods be shipped within 3 years after the payment of the duties inwards thereon, and no debenture for any drawback or bounty allowed upon the exportation of any goods shall be paid after the expiration of 2 years from the date of the shipment of such goods, and no draw back shall be allowed upon any goods which by reason of damage or decay shall have become of less value for home use than the amount of such drawback; and all goods so damaged which shall be cleared for any drawback shall be forfeited, and the person who caused such goods to be so cleared shall forfeit the sum of 2001., or treble the amount of the drawback in such case, at the election of the commissioners of the customg.– 90.

Issuing and passing Debenture.- For the purpose of computing and paying any drawback or bounty payable upon any goods duly entered, shipped, and exported, a debenture shall, in due time after such entry, be prepared by the collector and comptroller, certifying in the first instance the entry outwards of such goods; and so soon as the same shall have been duly exported, and a notice containing the particulars of the goods shall have been delivered by the exporter to the searcher, the shipment and exportation thereof shall be certified to the collector and comptroller, upon such debenture, by the searcher, and the debenture shall thereupon be computed and passed with all convenient despatch, and be delivered to the person entitled to receive the same.- 91.

Certificate of landing in Isle of Man.-No draw back or,bounty shall be allowed for any goods exported from the United Kingdom to the Isle of Man, until a certificate shall be produced from the collector and comptroller of the customs of the Isle of Man of the due landing of such goods - 92.

Press-pucking, and Declaration of Packer.-No drawback or bounty shall be allowed for any goods exported from the United Kingdom in bales cleared as being press-packed, unless the quantities and qualities of the goods in each of such bales shall be verified by the master packer thereof, or, in case of unavoidable absence, by the foreman of such packer, having knowledge of the contents of the bales, by declaration made and subscribed upon the cocket before the collector or comptroller; or if such

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packer reside more than 10 miles from the port, then by declaration made and subscribed upon an account of such goods, before a magistrate or justice of the peace for the county or place where such packer shall reside; and if such bales be not cleared as being press-packed, then the searcher, having opened any such bale, shall not be required to repack the same at his charge.- 93.

Licensed Lightermen, &c.—No goods cleared for drawback or bounty, or from the warehouse, shall be carried waterborne, to be put on board any ship for exportation from the United Kingdom, by any person, unless such persons shall be authorised for that purpose by licence under the hands of the commissioners of the customs ; and before granting such licence, it shall be lawful for the said commissioners to require such security by bond for the faithful and incorrupt conduct of such person as they shall deem necessary; and after granting such licence it shall be lawful for the said commissioners to revoke the same, if the person to whom the same shall have been granted shall be convicted of any offence against the laws relating to the customs or excise: provided always, that all such licences which shall be in force at the time of the commencement of this act shall continue in force as if the same had been afterwards granted under the authority of this act.-94.

Warehouse or Debenture Goods not exported.-If any goods which have been taken from the warehouse to be exported from the same, or any goods which have been cleared to be exported for any drawback or bounty, shall not be duly exported to parts beyond the seas, or shall be relanded in any part of the United Kingdom (such goods not having been duly relanded or discharged as short-shipped under the care of the proper officers), or shall be landed in the islands of Faro or Ferro, or shall be carried to any of the islands of Guernsey, Jersey, Alderney, Sark, or Man (not having been duly entered, cleared, and shipped to be exported directly to such island), the same shall be forfeited, together with the ship from or by which the same had been so relanded, landed, or carried, and any other ship, vessel, boat, or craft which may have been used in so relanding, landing, or carrying such goods; and any person by whom or by whose orders or means such goods shall have been so taken or cleared, or so relanded, landed, or carried, shall forfeit a sum equal to treble the value of such goods.-95.

Drawbuck of Duties on Wine allowed for Officers in the Navy.-Drawback of the whole of the duties of customs shall be allowed for wine intended for the consumption of officers of his Majesty's navy, on board such of his Majesty's ships in actual service as they shall serve in, not exceeding the quantities of wine, in any 1 year, for the use of such officers, herein-after respectively mentioned ; (that is to say,) Gallons.

Gallons. For every admiral

1,260 For every captain of the third, fourth, and fifth rate
1,050

captain of an inferior rate
rear-admiral

lieutenant, and other commanding officer, and captain of the first and second rate

for every marine officer provided always, that such wine be shipped only at one of the ports herein-after mentioned ; (that is to say,) London, Rochester, Deal, Dover, Portsmouth, Plymouth, Yarmouth, Falmouth, Belfast, Dublin, Cork, Leith, or Glasgow.-096.

Persons entering Wine for Drawback to declare the Name and Rank of Officer claiming same.--The person entering such wine, and claiming the drawback for the same, shall state in the entry and declare on the debenture the name of the officer for whose use such wine is intended, and of the ship in which he serves; and such wine shall be delivered into the charge of the officers of the customs at the port of shipment, to be secured in the king's warehouse until the same shall be shipped under their care; and such officers having certified upon the debenture the receipt of the wine into their charge, the debenture shall be computed and passed, and be delivered to the person entitled to receive the same.-097.

Officers leaving the Service, fc. such Wine permitted to be transferred to others.- If any such officer shall leave the service or be removed to another ship, it shall be lawful for the officers of the customs of any of the ports before mentioned to permit the transfer of any such wine from one officer to another, as part of his proportion, whether on board the same ship or another, or the transhipment from one ship to another for the same officer, or the relanding and warehousing for future reshipment; and it shall also be lawful for the officers of customs at any port to receive back the duties for any of such wine, and deliver the same for home use : provided always, that if any of such wine be not laden on board the ship for which the same was intended, or be unladen from such ship without permission of the proper officer of the customs, the same shall be forfeited.- 98.

Pursers of his Majesty's Ships of War may ship Tobacco for Use of Crew free of Duty, on giving Bond. It shall be lawful for the purser of any of his Majesty's ships of war in actual service to enter and ship at the ports of Rochester, Portsmouth, or Plymouth, in the proportions herein-after mentioned, any tobacco there warehoused in his name or transferred into his name, for the use of the ship in which he shall serve; provided such purser shall deliver to the collector or comptroller of such port a certificate from the captain of such ship, stating the name of the purser and the number of men belonging to the ship, and shall also give bond, with one sufficient surety, in treble the duties payable on the tobacco, that no part thereof shall be relanded in the United Kingdom without leave of the officers of the customs, or be landed in either of the islands of Guernsey, Jersey, Alderney, Sark, or Man.- 99.

Purser removed from one Ship to another may tranship Tobacco with Permission of Collector.-If any purser shall be removed from one ship to another, it shall be lawful for the collecior and comptroller of the port where such ship shall be, to permit the transhipment of the remains of any such tobacco for the use of such other ship, upon due entry of such tobacco by such purser, setting forth the time when and the port at which such tobacco was first shipped ; and if any such ship shall be paid off, it shall be lawful for the collector and comptroller of any port where such ship shall be paid off to permit the remains of any such tobacco to be landed, and to be entered by the purser of such ship, either for payment of duties, or to be warehoused for the term of 6 months, for the supply of some other such ship, in like manner as any tobacco may be warehoused and supplied at either of the ports before mentioned, or for payment of all duties within such 6 months : provided always, that all tobacco warehoused for the purpose of so supplying his Majesty's ships of war shall be subject to the provisions of this act made for the warehousing of tobacco generally, as far as the same are applicable, and are not expressly altered by any of the provisions herein particularly made.- 100.

Quantity of Tobacco not to exceed, &c.—No greater quantity of such tobacco shall be allowed to any ship of war ihan 2 lbs. by the lunar month for each of the crew of such ship, nor shall any greater quantity be shipped at one time than sufficient to serve the crew of such ship for 6 months, after such rate of allowance; and the collector and comptroller of the port at or from which any such tobacco shall be supplied to any such ship, or landed from any such ship, or transferred from one such ship to another, shall transmit a particular account thereof to the commissioners of his Majesty's customs, in order that a general account may be kept of all the quantities supplied to and consumed on board each of such ships under the allowances before granted.- 101.

Times and Places for shipping Goods.- No goods shall be put off from any wharf, quay, or other place, or shall be waterborne in order to be exported, but only on days not being Sundays or holidays, and in the day-time; (that is to say,) from the first day of September until the last day of March, betwixt sun-rising and sun-setting, and from the last day of March until the first day of September, between the hours of 7 of the clock in the morning and 4 of the clock in the afternoon; nor shall any such goods be then put off or waterborne for exportation unless in the presence or with the authority of the proper officer of the customs, nor except from a legal quay appointed by his Majesty, or at some wharf, quay, or place appointed by the commissioners of his Majesty's customs for the shipping of such goods by sufferance.- 102.

Penalty for erporting prohibited Goods.- If any goods liable to forfeiture for being shipped for exporta. tion shall be shipped and exported without discovery by the officers of the customs, the person or persons who shall have caused such goods to be exported shall forfeit double the value of such goods. - 103.

PROHIBITIONS OUTWARDS. Prohibitions and Restrictions absolute or modified. The several sorts of goods enumerated or described in the Table following (denominated “A Table of Prohibitions and Restrictions Outwards”) shall be either absolutely prohibited to be exported from the United Kingdom, or shall be exported only under the restrictions mentioned in such Table, according as the several sorts of such goods are respectively set forth therein ; (that is to say,)

A TABLE OF PROHIBITIONS AND RESTRICTIONS OUTWARDS. Clocks and watches; viz. any outward or inward box, case, or dial proper for the preparing, working

up, or finishing of the calico, plate, of any metal, without the movement in or with every cotion, muslin, or linen printing manufactures, or any part of such box, case, or dial plate, made up fit for use, with the clock such blocks, plates, engines, tools, or utensils. or watchmaker's name engraven thereon.

rollers, either plain, grooved, or of any other form or denominaLace; viz. any metal inferior to silver which

shall be spun, mixed, tion, of cast iron, wrought iron, or steel, for the rolling of iron wrought, or set upon silk, or which shall be gilt, or drawn or any sort of metals, and frames, beds, pillars, screws, pinions, into wire, or flatted into plate, and spun or woven, or wrought and each and every implement, tool, or utensil thereunto belong. into or upon, or mixed with' lace, fringe, cord, embroidery, ing; rollers, slitters, frames, beds, pillars, and screws for slitting. tambour work, or buttons, made in the gold or silver lace mills; presses of all sorts, in iron and steel, or other metals, manufactory, or set upon silk, or made into bu ion spangles, which are used with a screw exceeding 1 1 2 inch in diameter, or pearl or any other materials made in the gold or silver lace or any parts of these several articles, or any model of the manufactory, or which shall imitate or be meant to imitate before-mentioned utensils, or any part thereof; all sorts of such lace, fringe, cord, embroidery, tambour work, or buttons: utensils, engines, or machines used in the casting or boring of nor shall any person export any copper, brass, or other metal cannon or any sort of artillery, or any parts thereof, or any which shall be silvered or drawn into wire, or flatted into models of tools, utensils, engines, or machines used in such plate, or made into bullion spangles, or pearl or any other casting or boring, or any parts thereof; hand stamps, dog-head materials used in the gold or silver lace manufactory, or in stamps, pulley stamps, hammers, and auvils for stamps; initation of such lace, fringe, cord, embroidery, tambour work, presses of all sorts called cutting-out presses, beds or punches or buttons, or of any of the materials used in making the same, to be used therewith, either in parts or pieces, or fitted toge. and which shall hold more or bear a greater proportion than ther; scouring or shading engines; presses for horn buttons ; 3 pennyweights of fine silver to the pound avoirdupois of such dies for horn buttons ; rolled metal, with silver thereon; parts copper, brass, or other metals.

of buttons not fitted up into buttons, or in an unfinished state; any metal inferior to silver, whether gilt, silvered, stained, or engines for chasing, stocks for casting buckles, buttons, and

coloured, or otherwise, which shall be worked up or mixed rings; die-sinking tools of all sorts; engines for making button. with gold or silver in any manufacture of lace, fringe, cord, shanks; laps of all sorts ; tools for pinching of glass; engines embroidery, tambour work, or buttons.

for covering of whips; bars of metal covered with gold or Tools and utensils; viz. any machine, engine, tool, press, paper, silver, and burnishing stones, commonly called blood-stones,

utensil, or instrument used in or proper for the preparing, either in the rough state or finished for use; wire moulds for working, pressing, or finishing of ihe woollen, cotton, linen, making paper; wheels of metal, stone, or wood, for cutting, or silk manufactures of this kingdom, or any other goods roughing, smoothing, polishing, or engraving glass; purcellas, wherein wool, cotton, linen, or silk is used, or any part of pincers, sheers, and pipes used in blowing glass, potters such machines, engines, tools, presses, paper, utensils, or wheels and lathes, for plain, round, and engine turning; tools instruments, or any model or plan thereof, or any part thereof; used by saddlers, harness-makers, and bridle-makers, viz. except wool cards or stock cards not worth above 4s. per pair, candle strainers, side strainers, point strainers, creasing irons, and spinners' cards not worth above Is. 6d. per pair, used in screw creasers, wheel irons, seat irons, pricking irons, bolster: the woollen manufactures.

ing irons, clams, and head knives. blocks, plates, engines, tools, or utensils commonly used in or frames for making wearing apparel.

A List of Goods which may be prohibited to be exported by Proclamation or Order in Council. Arms, ammunition, and gunpowder.

or made useful in increasing the quantity of military or naval Ashes, pot and pearl.

stores. Military stores and naval stores, and any articles (except copper) Provisions, or any sort of victual which may be used as food by

which his Majesty shall judge capable of being converted into And if any goods shall be exported, or be waterborne to be exported, from the United Kingdom, contrary to any of the prohibitions or restrictions mentioned in such table in respect of such goods, the same shall be forfeited.- 104.

The sections from 105. to 118., both inclusive, relate to the COASTING TRADE, and are given under that head.

CONSTRUCTION IN GENERAL. Terms used in Acts.-Whenever the several terms or expressions following shall occur in this act, or in any other act relating to the customs, or to trade and navigation, the same shall be construed respectively in the manner herein-after directed; (that is to say,) the term “ship" shall be construed lo mean ship or vessel generally, unless such term shall be used to distinguish a ship from sloops, brigantines, and other classes of vessels; and 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 shall be construed alike to mean 1 owner, if there be only 1, and any or all the owners if there be more than 1; 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 possession” 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 term "collector and comptroller" shall be construed to mean the collector and comptroller 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.- 119.

Malta in Europe.-The island of Malta and its dependencies shall be deemed to be in Europe. - 120.

GENERAL REGULATIONS. Weights, Measures, Currency, and Management.--All duties, bounties, and drawbacks of customs shall be paid and received in every part of the United Kingdom and of the Isle of Man in British cur. rency, and according to Imperial weights and measures; and in all cases where such duties, bounties,

man.

and drawbacks are imposed and allowed according to any specific quantity, or any specific value, the same shall be deemed to apply in the same proportion to any greater or less quantity or value; and all such duties, bounties, and drawbacks shall be under the management of the commissioners of the customs.- 121.

Collector to take Bonds in respect of Goods relating to the Customs.-All bonds relating to the customs required to be given in respect of goods or ships shall be taken by the collector and comptroller for the use of his Majesty; and after the expiration of 3 years from the date thereof, or from the time, if any, limited therein for the performance of the condition thereof, every such bond upon which no prosecution or suit shall have been commenced shall be void, and may be cancelled and destroyed.- 122.

Mode of uscertaining Strength of Foreign Spirits. The mode of ascertaining the strengths and quantities of foreign spirits imported into the United Kingdom should at all times be exactly similar to the mode in practice for ascerlaining the strengths and quantities of spirits made within the United Kingdom; be it therefore enacted, that the same instruments, and the same Tables and scales of graduation, and the same rules and methods, as the officers of the excise shall by any law in force for the time being be directed to use,

adopt, and employ in trying and ascertaining the strengths and quantities of spirits made within the United Kingdom, for the purpose of computing and collecting the duties of excise payable thereon, shall be used, adopted, and employed by the officers of the customs in trying and ascertaining the strengths and quantities of spirits imported into the United Kingdom, for the purpose of computing and collecting the duties of customs payable thereon.— 123.

Officers of Customs to take Sample of Goods.-It shall be lawful for the officers of the customs to take such samples of any goods as shall be necessary for ascertaining the amount of any duties payable on the same, and all such samples shall be disposed of and accounted for in such manner as the commissioners of his Majesty's customs shall direci.- 124.

Time of an Importation and of an Exportation defined.-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 comptroller for the voyage upon which she had departed.- 125.

Return of Duties overpuid. --Although any duty of customs shall have been overpaid, or although, after any duty of customs shall have been charged and paid, it shall appear or be judicially established that the same had been charged under an erroneous construction of the law, it shall not be lawful to return any such overcharge after the expiration of 3 years from the date of such payment.— 126.

Tonnage or Burden of Ships declared.--The tonnage or burden of every British ship within the meaning of this act shall be the tonnage set forth in the certificate of registry of such ship, and the tonnage or burden of every other ship shall, for the purposes of this act, be ascertained in the same manner as the tonnage of British ships is ascertained.- i27.

Officers may refuse Master of British Ship, unless indorsed on Register.-It shall be lawful for the officers of customs at any port under British dominion where there shall be a collector and comptroller of the customs, to refuse to admit any person to do any act at such port as master of any British ship, unless his name shall be inserted in or have been indorsed upon the certificate of registry of such ship as being the master thereof, or until his name shall have been so indorsed by such collector and comptroller. - 128.

Falsifying Documents.—If any person shall counterfeit or falsify, or wilfully use when counterfeited or falsified, any entry, warrant, cocket, or transire, or other document for the unlading, lading, entering, reporting, or clearing of any ship or vessel, or for the landing or shipping of any goods, stores, baggage, or article whatever, or shall by any false statement procure any writing or document to be made for any of such purposes, every person so offending shall for every such offence forfeit the sum of 2001. : provided always, that this penalty shall not attach to any particular offence for which any other penalty shall be expressly imposed by any law in force for the time being.- 129.

Authority of an Agent may be required. Whenever any person shall make any application to any officer of the customs to transact any business on behalf of any other person, it shall be lawful for such officer to require of the person so applying to produce a written authority from the person on whose behalf such application shall be made, and in default of the production of such authority, to refuse to transact such business.- 130.

Persons fuisifying Declaration liable to Penalty.-If any declaration required to be made by this act or by any other act relating to the customs (except declarations to the value of goods) be untrue in any particular, or if any person required by this act or by any other act relating to the customs to answer questions put to him by the officers of the customs, touching certain matters, shall not truly answer such questions, the person making such declaration or answering such questions shall, over and above any other penalty to which he may become subject, forfeit the sum of 1001.- 131.

Seizures.-All goods, and all ships, vessels, and boats, which by this act or any act at any time in force relating to the customs shall be declared to be forfeited, shall and may be seized by any officer of the customs; and such forfeiture of any ship, vessel, or boat shall be deemed to include the guns, tackle, apparel, and furniture of the same; and such forfeiture of any goods shall be deemed to include the proper package in which the same are contained.- 132.

Restoration of seized Goods, Ships, &c. --- In case any goods, ships, vessels, or boats shall be seized as forfeited, or detained as under-valued, by virtue of any act of parliament relating to the customs, it shall be lawful for the commissioners of his Majesty's customs to order the same to be restored in such manner and on such terms and conditions as they shall think fit to direct; and if the proprietor of the same shall accept the terms and conditions prescribed by the said commissioners, he shall not have or maintain any action for recompence or damage on account of such seizure or detention; and the person making such seizure shall not proceed in any manner for condemnation.– 133.

Remission of Forfeitures, &c.-If any ship shall have become liable to forfeiture on account of any goods laden therein, or unladen therefrom, or if the master of any ship shall have become liable to any penalty on account of any goods laden in such ship or unladen therefrom, and such goods shall be small in quantity or of trifling value, and it shall be made appear to the satisfaction of the commissioners of his Majesty's customs that such goods had been laden or unladen contrary to the intention of the owners of such ship, or without the privity of the master thereof, as the case may be, it shall be lawful for the said commissioners to remit such forfeiture, and also to remit or mitigate such penalty, as they shall see reason to acquit such master of all blame in respect of such offence, or more or less to attribute the commission of such offence to neglect of duty on his part as master of such ship; and every forfeiture and every penalty, or part thereof, so remitted, shall be null and void, and no suit or action shall be brought or maintained by any person whatever on account thereof.- 134.

Ships not bringing to at Stations, Masters to forfeit.-If any ship coming up or departing out of any port in the United Kingdom or in the Isle of Man, shall not bring to at the proper stations in such port appointed by the commissioners of his Majesty's customs for the boarding or landing of officers of the customs, the master of such ship shall for every such offence forfeit the sum of 1001.-- 135.

Officers may be stationed in Ships in the Limits of any Port.-It shall be lawful for the commissioners of his Majesty's customs, and for the collector and comptroller of any port under their directions, to station officers on board any ship while within the limits of any port in ihe United Kingdom or in the Isle of Man; and the master of every ship on board of which any officer is so stationed shall provide every such officer sufficient room under the deck, in some part of the forecastle or steerage, for his bed or hammock, and in case of neglect or refusal so to do shall forfeit the sum of 1001.- 136.

Power to charge Rent in King's Warehouse.-Whenever any goods shall be taken to and secured in any of the king's warehouses in the United Kingdom or in the Isle of Man, for security of the duties thereon, or to prevent the same from coming into home use, it shall and may be lawful for the commissioners of his Majesty's customs to charge and demand and receive warehouse rent for such goods for all such time as the same shall remain in such warehouse, at the same rate as may be payable for the like goods when warehoused in any warehouse in which such goods may be warehoused without payment of duty : provided always, that it shall be lawful for the Lords Commissioners of his Majesty's Treasury, or the commissioners of his Majesty's

customs, by warrant or order under their hands respectively, from time to time to fix the amount of rent which shall be payable for any goods secured in any of the king's warehouses as aforesaid.- 137.

Power to sell Goods not cleared from King's Warehouse - In case such goods shall not be duly cleared from the king's warehouse within 3 calendar months, (or sooner, if they be of a perishable nature,) it shall be lawful for the commissioners of his Majesty's customs to cause such goods to be publicly sold by auction, for home use or for exportation, as ihe case may be ; and the produce of such sale shall be applied towards the paynient of the duties, if sold for home use, and of the warehouse rent and all other charges; and the overplus (if any) shall be paid to the person authorised to receive the same: provided always, that it shall be lawful for the said commissioners to cause any of such goods to be destroyed as cannot be sold for a sum sufficient to pay such duties and charges, if sold for home use, or sufficient to pay such charges, if sold for exportation: provided also, that if such goods shall have been landed by the officers of the customs, and the freight of the same shall not have been paid, the produce of such sale shall be first applied to the payment of such freight.- 138.

Power for his Majesty to appoint Ports and legal Quays.- It shall be lawful for his Majesty, by bis commission out of the Court of Exchequer, from time to time to appoint any port, haven, or creek in the United Kingdom, or in the Isle of Man, and to set out the limits ihereof, and to appoint the proper places within the same to be legal quays for the lading and unlading of goods, and to declare that any place which had been set out as a legal quay by such authority shall be no longer a legal quay, and to appoint any new place within any port to be a legal quay for ihe lading and unlading of goods : provided always, that all ports, havens, and creeks, and ihe respective limits thereof, and all legal quays, appointed and set out and existing as such at the commencement of this act under any law till then in force, shall continue to be such ports, havens, creeks, limits, and legal quays respectively as if the same had been appointed and set out under the authority of this act.— 139.

Averment of Offence.-In any information or other proceeding for any offence against any act made or to be made relating to the customs, the averment that such offence was committed within the limits of any port shall be sufficient, without proof of such limits, unless the contrary be proved. - 140.

Commissioners may appoint Sufferance Wharfs.-It shall be lawful for the commissioners of Iris Majesty's customs from time to time, by any order under their hands, to appoint places to be sufferance wharfs, for the lading and unlading of goods by sufferance, to be duly issued by them, or by the proper officers under their directions, in such manner and in such cases as they shall see fit. - 141.

No Ships engaged in the carriage of Letters to import or export Goods.—No ship or boat appointed and employed ordinarily for the carriage of letters shall import or export any goods without permission of the commissioners of his Majesty's

customs, under the penalty of the forfeiture of 1001., to be paid by the master of such ship or boat.- 142.

No Person deemed an Apprentice until Indenture enrolled with Collector.-No person shall be deemed to be an apprentice for the purposes of an act passed in the 4th year of the reign of his late Majesty, intituled "An Act (4 Geo. 4. c. 25.) for regulating the Number of Apprentices to be taken on board British Merchant Vessels, and for preventing Desertion of Seamen," unless the indenture of such apprentice shall have been enrolled with the collector and comptroller of the port from which any such apprentice shall first go to sea after the date of such indenture, or in default of such enrolment, until the same shall have been enrolled at some port from which the ship in which such apprentice shall afterwards go to sea shall be cleared.- 143.

Licensed Agents.-It shall not be lawful for any person to act as an agent for transacting any business at the Custom-house in the port of London which shall relate to the entry or clearance of any ship, or of any goods, or of any baggage, urless authorised so to do by licence of the commissioners of his Majesty's customs, who are hereby empowered to require bond to be given by every person to whon such licence shall be granted, with 1 sufficient surety, in the sum of 1,0001., for the faithful and incorrupt conduct of such person and of his clerks acting for him : provided always, that such bond shall not be required of any person who shall be one of the sworn brokers of the city of London; and if any person shall act as such agent, not being so licensed, or if any person shall be in partnership in such agency with any person not so licensed, such person shall, in eiiher case, for every such offence forfeit the sum of 1001.- 144.

Treasury may revoke Licence. It shall be lawful for the said commissioners of his Majesty's treasury, by any order under their hands, to revoke any such licence; and after a copy of such order shall have been delivered to such person or to his clerk, or left at his usual place of abode or business, such license shall be void.- 145.

Not to extend to Clerks or Servants of Individuals, nor to Clerks in Long Room.-Nothing herein contained shall extend to prevent the clerk or servant of any person, or of any persons in co-partnership, from transacting any business at the Custom-house on account of such person or persons, without such licence; provided such clerk or servant shall not transact any such business as clerk, servant, or agent to any other person.-- 146.

Agent may appoint Clerks to act for him only.-It shall be lawful for any such agent or agents in co-partnership to appoint any person without licence to be his or their clerk in transacting such agency: provided always, thai no person shall be admitted to be such clerk to more than 1 agent or co-partnership of agents, nor until his name and residence, and the date of his appointment, shall have been indorsed on the licence of every such agent, and signed by him, and witnessed by the sig, nature of the collector and comptroller of the customs, unless such person shall have been appointed with consent of the commissioners of his Majesty's customs before the commencement of this act.- 147.

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