article, so as to be complete and perfect, if such article be sub- | Tobacco and snuff-continued. into the port of London, or into the port of Dublin direct from Spirits, not being perfumed or medicinal spirits; viz. all spirits, unless rum of and from the British plantations, if in casks, unless in casks containing not less than 20 gallons. all other spirits, if in casks, unless in casks containing not less than 40 gallons. Tea; unless from the place of its growth, and by the East India Company, and into the port of London, during the continuance of their exclusive privileges of trade. Tobacco and snuif; viz. unless in a ship of the burden of 120 tons or upwards. tobacco of and imported from the state of Colombia, and made up in rolls, unless in packages containing at least 320lbs, weight of such rolls. within any such hogshead, cask, chest, or ease, nor separated por divided in any manner whatever, except tobacco of the deminions of the Turkish empire, which may be packed in inward bags or packages, or separated or divided in any manner within the outward package, provided such outward pack age be a hogshead, cask, chest, or case, and contain 450 lbs. nett at least. and unless the particular weight of tobacco or snuff in each hogs head, cask, chest, or case, with the tare of the same, be marked thereon. and unless into the ports of London, Liverpool, Bristol, Lancaster, Cowes, Falmouth, Whitehaven, Hull, Port Glasgow, Greenock, Leith, Newcastle-upon-Tyne, Plymouth, Belfast, Cork, Dro gheda, Dublin, Galway, Limerick, Londonderry, Newry, Sligo, Waterford, and Wexford, or into some other port or ports which may hereafter be appointed for such purposes by the Lords Commissioners of his Majesty's Treasury; such appointments in Great Britain being published in the London Gazette, and such appointments in Ireland being published in the Dublin Gazette. but any ship wholly laden with tobacco may come into the ports of Cowes or Falmouth to wait for orders, and there remain 14 days, provided due report of such ship be made by the master with the collector or comptroller of such port. And all goods from the Isle of Man, except such as be of the growth, produce, or manufacture thereof. segars, unless in packages containing 100 lbs. weight of segars. all other tobacco and snuff, unless in hogsheads, casks, chests, or cases, each of which shall contain of nett tobacco or snuff at least 100 lbs. weight if from the East Indies, or 450 lbs. weight if from any other place, and not packed in bags or packages Forfeiture. And if any goods shall be imported into 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.- 58. But Goods may be warehoused for Exportation only, although prohibited. Any goods, of whatsoever sort, may be imported into the United Kingdom to be warehoused under the regulations of any act in force for the time being for the warehousing of goods, without payment of duty at the time of the first entry thereof, or notwithstanding that such goods may be prohibited to be imported into the United Kingdom to be used therein, except the several sorts of goods enumerated or described in manner following; (that is to say,) goods prohibited on account of the package in which they are contained, or the tonnage of the ship in which they are laden; tea and goods from China in other than British ships, or by other persons than the East India Company during the continuance of their exclusive privileges of trade; gunpowder, arms, ammunition, or utensils of war; dried or salted fish, not being stock-fish; infected hides, skins, horns, hoofs, or any other part of any cattle or beast; counterfeit coin or tokens ; books first composed or written or printed and published in the United Kingdom, and reprinted in any other country or place; copies of prints first engraved, etched, drawn, or designed in the United Kingdom; copies of casts of sculptures or models first made in the United Kingdom; clocks or watches, being such as are prohibited to be imported for home use.- 59. Goods to be entered to be warehoused for Exportation only. If by reason of the sort of any goods, or of the place from whence, or the country, or navigation of the ship in which any goods have been imported, they be such or be so imported as that they may not be used in the United Kingdom, they shall not be entered except to be warehoused, and it shall be declared upon the entry of such goods that they are entered to be warehoused for exportation only.- 60. ENTRY OUTWARDS. Goods not to be shipped till Entry of Ship and Entry of Goods, and Cocket granted; nor till cleared.— No goods shall be shipped, or waterborne to be shipped, on board any ship in any port or place in the United Kingdom or in the Isle of Man, to be carried to parts beyond the seas, before the entry outwards of such ship and due entry of such goods shall have been made, and cocket granted, nor before such goods shall have been duly cleared for shipment in manner herein-after directed; and no stores shall be shipped for the use of any such ship bound to parts beyond the seas, nor shall any goods be deemed or admitted to be such stores, except such as shall be borne upon the victualling bill duly granted for such ship; and no goods shall be so shipped, or waterborne to be so shipped, except at such times and places, and in such manner, and by such persons, and under the care of such officers, as is and are herein-after directed; and all goods and stores which shall be shipped, or be waterborne to be shipped contrary hereto shall be forfeited.- 61. Ships to be cleared, or Master to forfeit 1001.-No ship on board of which any goods or stores shall have been shipped in any port in the United Kingdom or in the Isle of Man, for parts beyond the seas, shall depart from such port until such ship shall have been duly cleared outwards for her intended voyage, in manner herein-after directed, under forfeiture of the sum of 1001. by the master of such ship.- 62. Victualling Bill for Stores.-The master of every ship which is to depart from any port in the United Kingdom or in the Isle of Man, for parts beyond the seas, shall, upon due application made by him, receive from the searcher a victualling bill for the shipment of such stores as he shall require, and as shall be allowed by the collector and comptroller, for the use of such ship, according to the voyage upon which she is about to depart; and no articles taken on board any ship shall be deemed to be stores except such as shall be borne upon the victualling bill for the same.- 63. Master to deliver Certificate of Clearance of last Voyage, and to make Entry Outwards.-The master of every ship in which any goods are to be exported from the United Kingdom or from the Isle of Man to parts beyond the seas shall, before any goods be taken on board, deliver to the collector or comptroller a certificate from the proper officer of the clearance inwards or coastwise of such ship of her last voyage, specifying what goods, if any, have been reported inwards for exportation, and shall also deliver to the collector or comptroller an account, signed by the master or his agent, of the entry outwards of such ship for her intended voyage, setting forth the name and tonnage of the ship, the name of the place to which she belongs if a British ship, or of the country if a foreign ship, the name of the master, and the name or names of the place or places for which she is bound, if any goods are to be shipped for the same, and the name of the place in such port at which she is to take in her lading for such voyage; and if such ship shall have commenced her lading at some other port, the master shall state the name of any port at which any goods have been laden, and shall produce a certificate from the searcher that the cockets for such goods have been delivered to him; and the particulars of such account shall be written and arranged in such form and manner as the collector and comptroller shall require; and such account shall be the entry outwards of such ship, and shall be entered in a book to be kept by the collector, for the information of all parties interested; and if any goods be taken on board any ship before she shall have been entered outwards, the master shall forfeit the sum of 1007. : provided always, that where it shall become necessary to lade any heavy goods on board any ship before the whole of the inward cargo is discharged, it shall be lawful for the collector and comptroller to issue a stiffening order for that purpose, previous to the entry outwards of the ship.-) 64. Bill of the Entry to be delivered.-The person entering outwards any goods to be exported to parts beyond the seas, or from any port in the United Kingdom or in the Isle of Man, shall deliver to the ollector or comptroller a bill of the entry thereof, fairly written in words at length, expressing the name of the ship and of the master, and of the place to which the goods are to be exported, and of the person in whose name the goods are to be entered, and the quantities and proper denominations or descriptions of the several sorts of goods, and shall pay down any duties which may be due upon the exportation of any such goods; and such person shall also deliver at the same time I or more duplicates 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 the form and manner, and the number of duplicates shall be such as the collector and comptroller shall require; and thereupon the collector and comptroller shall cause a cocket to be written for such goods, making it known that such goods have been so entered; and every cocket shall be signed by such collector and comptroller, and be delivered to the person who shall have made such entry, and such person shall keep and be responsible for the proper use of the same.- 65. Goods for Drawback or Bounty.-If any drawback or bounty be allowable upon the exportation of any such goods, or any duty be payable thereon, or any exemption from duty claimed, or if any such goods be exportable only according to some particular rule or regulation, or under some restriction or condition, or for some particular purpose or destination, such goods shall be entered and cleared for shipment by such denominations or descriptions as are used, mentioned, or referred to in the granting of such drawback or bounty, or in the levying of such duty, or granting such exemption, or in the directing of such rules, regulations, restrictions, conditions, purpose, or destination; and if the goods in such entry are charged to pay duty according to the value thereof, such value shall be stated in the entry, and shall be aflirmed by the declaration of the exporter or his known agent, to be made upon the entry, and attested by his signature; and if any person shall make such declaration, not being the exporter of such goods, nor his agent duly authorised by him, such person shall forfeit the sum of 1001.; and such declaration shall be made in manner and form following, and shall be binding upon the person making the same; (that is to say,) "I, A. B. of [place of abode] do hereby declare, that I am the exporter of the goods mentioned in this entry, [or, that I am duly authorised by him,] and I do enter the same at the value of Witness my hand the day of A. B."— 66. Goods undervalued detained.—If upon examination it shall appear to the officers of the customs that such goods are not valued according to the true value thereof, the same may be detained, and (within 2 days) taken and disposed of for the benefit of the Crown, in like manner as is herein-before provided in respect of goods imported, except that no sum in addition to the amount of the valuation and the duties paid shall be paid to the exporter or proprietor of the goods.- 67. For Drawback, or from Warehouse, or Duties to be first puid. The person intending to enter outwards any foreign goods for drawback, at any other port than that at which the duties inwards on such goods had been paid, shall first deliver to the collector or comptroller of the port where the duties on such goods were paid, 2 or more bills, as the case may require, of the particulars of the importation of such goods, and of the entry outwards intended to be made; and thereupon such collector and comptroller, finding such bills to agree with the entry inwards, shall write off such goods from the same, and shall issue a certificate of such entry, with such particulars thereof as shall be necessary for the computation of the drawback allowable on such goods, and setting forth in such certificate the destination of the goods, and the person in whose name they are to be entered for exportation, and also the name of such other port; and such certificate, together with 2 or more bills of the same, as the case may require, in which all sums and numbers may be expressed in figures, being delivered to the collector or comptroller of the port from which the goods are to be exported, shall be the entry outwards of such goods; and such collector and comptroller shall thereupon cause a cocket to be written and delivered for such goods, in manner herein-before directed. 68. Coals Export Bond to Isle of Man and British Possessions.-No cocket shall be granted for the exportation of any coals to the Isle of Man, or to any British possession, until the exporter thereof shall have given security by bond in a penal sum of 40s. the chaldron, with condition that the same shall be landed at the place for which they shall be exported, or otherwise accounted for to the satisfaction of the commissioners of the customs; and also with condition to produce (within such time as the said commissioners shall require, to be expressed in such bond,) a certificate of the landing of such coals at such place, under the hand of the collector or comptroller or other proper officer at such place: provided always, that the bond so to be given in respect of coals shall not be liable to any duty of stamps.-69. CLEARANCE OF Goods. Packages to be indorsed on Cocket.-Before any part of the goods for which any cocket shall have been granted shall have been shipped or waterborne to be shipped, the same shall be duly cleared for shipment with the searcher; and before any goods be cleared for shipment, the particulars of the goods for each clearance shall be indorsed on such cocket, together with the number and denomination or description of the respective packages containing the same; and in the margin of each such indorsement shall be delineated the respective marks and numbers of such packages; and to each such indorsement shall be subjoined, in words at length, an account of the total quantities of each sort of goods intended in such indorsement, and the total number of each sort of package in which such goods are contained, distinguishing such goods, if any, as are to be cleared for any bounty or drawback of excise or customs, and also such goods, if any, as are subject to any duty on exportation, or entitled to any exemption from such duty, and also such goods, if any, as can only be exported by virtue of some particular order or authority, or under some particular restriction or condition, or for some particular purpose or destination; and all goods shipped or waterborne to be shipped, not being duly cleared as aforesaid, shall be forfeited.- 70. Cocket indorsed, &c.--The person clearing such goods for shipment shall upon each occasion produce the cocket so indorsed to the searcher, and shall also deliver a shipping bill or copy of such indorsement, referring by names and date to the cocket upon which such indorsement is made, and shall obtain the order of the searcher for the shipment of such goods; and the particulars to be contained in such indorsement and in such shipping bill shall be written and arranged in such form and manner as the collector and comptroller shall require.-) 71. Coals brought coastwise may be exported without landing.-If any coals shall have been brought coastwise from one port of the United Kingdom to another, and the master shall be minded to proceed with such coals, or any part of them, to parts beyond the seas, it shall be lawful for such master to enter such ship and such coals outwards for the intended voyage, without first landing the coals intended for exportation, provided the officers of the customs shall be satisfied that the quantity of coals left on board does not exceed the quantity so entered outwards.- 72. Account of Value to be delivered to the Searcher.-Upon the clearance for shipment of any goods, the produce or manufacture of the United Kingdom, not liable to any export duty, an account, containing an accurate specification of the quantity, quality, and value of such goods, together with a declaration to the truth of the same, signed by the exporter or his known agent, shall be delivered to the searcher by the person clearing such goods; and if such declaration be false, the person signing the same shall forfeit the sum of 201.; and it shall be lawful for the searcher to call for the invoice, bills of parcels, and such other documents relating to the goods, as he may think necessary for ascertaining the true value of the same: provided always, that if such exporter or agent shall make and subscribe a declaration before the collector or comptroller, that the value of the goods cannot be ascertained in time for the shipment of the same, and such declaration shall be delivered to the searcher, at the time of clearance, a further time of 3 months shall be allowed for the delivery of such separate shipping bill, on failure whereof such exporter or agent shall forfeit the sum of 201.-- 73. Goods for Excise Drawback.-No drawback of excise shall be allowed upon any goods so cleared, unless the person intending to claim such drawback shall have given due notice to the officer of excise, in form and manner required by any law in force relating to the excise, and shall have obtained, and have produced to the searcher, at the time of clearing such goods. a proper document, under the hand of the officer of excise, containing the necessary description of the goods for which such drawback is to be claimed; and if the goods to be cleared and shipped under the care of the searchers shall, upon examination, be found to correspond in all respects with the particulars of the goods contained in such document, and such goods shall be duly shipped and exported, the searcher shall, if required, certify such shipment upon such document, and shall transmit the same to the officer of excise.- 74. Officer of Excise may attend Examination.—It shall be lawful for the officer of excise, if he see fit, to attend and assist at such examination, and to mark or seal the packages, and to keep joint charge of the same, together with the searcher, until the same shall have been finally delivered by him into the sole charge of the searcher, to be shipped and exported under his care.- 75. Goods for Duty, Bounty, or Drawback, &c. brought for Shipment.-If any goods which are subject to any duty or restriction, in respect of exportation, or if any goods, which are to be shipped for any drawback or bounty, shall be brought to any quay, wharf, or other place, to be shipped for exportation, and such goods shall not agree with the indorsement on the cocket, or with the shipping bill, the same shall be forfeited; and if any goods prohibited to be exported be found in any packages brought as aforesaid, such package and every thing contained therein shall be forfeited.- 76. Searcher may open any Puckage; but if correct, must repack.-It shall be lawful for the searcher to open all packages, and fully to examine all goods shipped or brought for shipment at any place in the United Kingdom or in the Isle of Man; and if the goods so examined shall be found to correspond in all respects with the cocket and clearance purporting to be for the same, such goods shall be repacked at the charge of such searcher, who may be allowed such charge by the commissioners of the customs, if they shall see fit so to do.- 77. CLEARANCE OF SHIP. Content to be delivered to Searcher, &c.-Before any ship shall be cleared outwards at any port in the United Kingdom or in the Isle of Man, for parts beyond the seas, with any goods shipped on board the same in such port, the master shall deliver a content of such ship to the searcher, setting forth the name and tonnage of such ship, and the place or places of her destination, and the name of the master, and also an account of the goods shipped on board, and of the packages containing such goods, and of the marks and numbers upon such packages, and a like account of the goods on board, if any, which had been reported inwards for exportation in such ship, so far as any of such particulars can be known by him; and also, before the clearance of such ship, the cockets, with the indorsements and clearances thereon for the goods shipped, shall be finally delivered by the respective shippers of such goods to the searcher, who shall file the same together, and shall attach with a seal a label to the file, showing the number of cockets contained in the file, and shall compare the particulars of the goods in the cockets with the particulars of the goods in such content, and shall attest the correctness thereof by his signature on the label, and on the content; and the master of the ship shall make and sign a declaration before the collector or comptroller to the truth of such content, and shall also answer to the collector or comptroller such questions concerning the ship, the cargo, and the intended voyage, as shall be demanded of him; and thereupon the collector or comptroller shall clear such ship for her intended voyage, and shall notify such clearance, and the date thereof, upon the content, and upon the label to the file of cockets, and upon the victualling bill, and also in the book of ships' entries outwards, for the information of all parties interested, and shall transmit the content, and the cockets, and the victualling bill to the searcher; and the particulars to be contained in such content shall be written and arranged in such form and manner as the collector and comptroller shall require.- 78. File of Cockets, &c. delivered to Master.-The file of cockets and the victualling bill shall thereupon be delivered by the searcher to the master of such ship, at such station within the port and in such manner as shall be appointed by the commissioners of his Majesty's customs for that purpose; and such file of cockets and victualling bill, so delivered, shall be kept by the master of such ship as the authority for departing from the port with the several parcels and packages of goods and of stores on board, so far as they shall agree with the particulars in the indorsements on such cockets or with such victualling bill.—◊ 79. In Ballast. If any ship is to depart in ballast from the United Kingdom or from the Isle of Man for parts beyond the seas, having no goods on board except the stores of such ship borne upon the victualling bill, or any goods reported inwards for exportation in such ship, the master of such ship shall, before her departure, answer to the collector or comptroller such questions touching her departure and destination as shall be demanded of him; and thereupon the collector or comptroller shall clear such ship in ballast, and shall notify such clearance and the date thereof on the victualling bill, and also in the book of ships' entries outwards, for the information of all parties interested; and such victualling bill shall be kept by the master of such ship as the clearance of the same.- 80. Part of former Cargo reported for Exportation.-If there be on board any ship any goods of the inward cargo which were reported for exportation in the same, the master shall, before clearance outwards of such ship from any port in the United Kingdom or in the Isle of Man, deliver to the searcher a copy of the report inwards of such goods, certified by the collector and comptroller; and such copy, being found to correspond with the goods so remaining on board, shall be the authority to the searcher to pass such ship with such goods on board; and being signed by the searcher, and filed with the cockets, shall be the clearance of the ship for those goods.- 81. If any Passengers, Master may enter Baggage in his Name.-If any passengers are to depart in any ship from the United Kingdom or from the Isle of Man for parts beyond the seas, it shall be lawful for the master of such ship to pass an entry and to receive a cocket in lis name for the necessary personal baggage of all such passengers, and duly to clear such baggage for shipment in their behalf, stating in such clearances the particulars of the packages and the names of the respective passengers; and if such ship is to take no other goods than the necessary personal baggage of passengers actually going the voyage, it shall be lawful for such master to enter such ship outwards in ballast for passengers only; and if no other goods than such baggage duly entered and cleared be taken on board such ship, the same shall be deemed to be a ship in ballast, notwithstanding such baggage, and shall be described in the clearance, on the content, and on the label to the cocket or cockets, and on the victualling bill, and in the book of ships' entries, as a ship cleared in ballast, except as to the necessary personal baggage of passengers going the voyage.- 82. Master may enter Goods for private Use of Self and Crew.-If the master and crew of any foreign ship which is to depart in ballast from the United Kingdom for parts beyond the seas, shall be desirous to take on board chalk rubbish by way of ballast, or to take with them for their vrivate use any small VOL. II.-B 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 51. 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 cocket 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.- 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 same, 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 Exportation, 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.-87. Agent may pass Entry, and receive Drawback, and make the Declaration, &c.-If such owner or merchant 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 demanded of him by the collector 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 drawback 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 customs.-₹ 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 drawback 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-packing, 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, ay declaration made and subscribed upon the cocket before the collector or comptroller; or if such 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. Drawback 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,) For every admiral vice-admiral rear-admiral captain of the first and second rate Gallons. Gallons. For every captain of the third, fourth, and fifth rate 420 210 105 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.-96. 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.-97. Officers leaving the Service, &e. 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 collector 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 than 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, |