or shall not on demand pay the duties due thereon, or deliver the same into the custody of the proper officer of the customs, such person shall forfeit the sum of 1001.; and if any person shall remove of alter in quantity or quality any such goods, or shall open or alter any package containing any such goods, or shall cause any such act to be done, or assist therein, before such goods shall be deposited in a warehouse in the custody of the officers of the customs, every such person shall forfeit the sum of 1007.; and in default of the payment of the duties on such goods within 18 months from the time when the same were so deposited, the same may be sold in like manner and for the like purposes as goods imported may in such default be sold: provided always, that any lord of the manor having by Jaw just claim to such goods, or if there be no such lord of the manor, then the person having possession of the same, shall be at liberty to retain the same in his own custody, giving bond, with 2 sufficient sureties, to be approved by the proper officer of the customs, in treble the value of such goods, for the payment of the duties thereon at the end of 1 year and 1 day, or to deliver such goods to the prope. officer of the customs in the same state and condition as the same were in at the time of taking pos session thereof.- 51.

Goods under Excise Permit Regulations.-No goods which are subject to any regulations of exase shall be taken or delivered out of the charge of the officers of customs, (although the same may have been duly entered with them, and the full duties due thereon may have been paid,) until such goods snall also have been duly entered with the officers of excise, and permit granted by them for delivery of the same, nor unless such permit shall correspond in all particulars with the warrant of the oficers of the customs provided always, that such entry shall not be received by the officers of the excise, nor such permit granted by them, until a certificate shall have been produced to them of the particulars of the goods, and of the warrant for the same, under the hand of the officers of the customs who shall have the charge of the goods: provided also, that if upon any occasion it shall appear necessary, it shall be lawful for the proper officers of excise to attend the delivery of such goods by the officers of the customs, and to require that such goods shall be delivered only in their presence; and it shall be lawful for such officers of excise to count, measure, gauge, or weigh any such goods, and fully to examine the same, and to proceed in all respects relating to such goods in such manner as they shall be authorised or required by any act for the time being in force relating to the excise.- 5%.

Commissioners of Customs may direct certain Goods to be stamped.-The commissioners of customs are hereby authorised, after any goods have been entered at the Custom-house, and before the same shall be discharged by the officers, and delivered into the custody of the importer or his agen:, to mark or stamp such goods in such manner and form as they may deem fit and proper for the security of the revenue, and by such officer as they shall direct and appoint for that purpose.- 53.

Orders for stamping Goods to be published.-Every order made by the said commissioners of his Majesty's customs in respect of marking or stamping any goods shall be published in the London Gazette and Dublin Gazette.- 54.

Penalty 2001. on forging such Stamps.-If any person or persons shall at any time forge or counterfeit any mark or stamp to resemble any mark or stamp which shall be provided and used for the purposes of this act, or shall forge or counterfeit the impression of any such mark or stamp, or shall sell or expose to sale, or have in his, her, or their custody or possession, any goods with a counterfeit mark or stamp, knowing the same to be counterfeit, or shall use or affix any such mark or stamp to any other goods required to be stamped as aforesaid other than that to which the same was originally affixed, all and every such offender or offenders, and his, her, or their aiders, abettors, and assistants, shall for every such offence forfeit and pay the sum of 2001.-- 55.

Times and Places for landing Goods.-No goods whatever (except diamonds, bullion, fresh fish of British taking and imported in British ships, and turbots and lobsters,) shall be unshipped from any ship arriving from parts beyond the seas, or landed or put on shore, 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 between sun-rising and sun-setting, and from the last day of March to the first day of September between the hours of 7 o'clock in the morning and 4 o'clock in the afternoon; nor shall any goods, except as aforesaid, be so unshipped or landed unless in the presence or with the authority of the proper officer of the customs; and such goods, except as aforesaid, shall be landed at one of the legal quays appointed by his Majesty for the landing of goods, or at some wharf, quay, or place appointed by the commissioners of the customs for the landing of goods by sufferance; and no goods, except as aforesaid, after having been unshipped shall be transhipped, or after having been put into any boat or craft to be landed shall be removed into any other boat or craft previously to their being duly landed, without the permission or authority of the proper officer of the customs.-◊ 56.

Goods to be unshipped, &c. at the Expense of Importer.-The unshipping, carrying, and landing of all goods, and the bringing of the same to the proper place after landing, for examination or for weighing, and the putting of the same into the scales, and the taking of the saine out of and from the scales after weighing, shall be performed by or at the expense of the importer.- 57.

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 inwards," shall either be absolutely prohibited to be imported into the United Kingdom, or shall be imported only under the restrictions mentioned in such Table, according as the several sorts of such goods are respectively sel forth therein; (that is to say,)

A TABLE OF PROHIBITIONS AND RESTRICTIONS INWARDS.

A List of Goods absolutely prohibited to be imported.
Arms, ammunition, and utensils of war, by way of merchandise,
except by licence from his Majesty, for furnishing his Majes
ty's public stores only.

Peef, fresh or corned or slightly salted.
Books; viz. first composed or written or printed in the United

Kingdom, and printed or reprinted in any other country,
imported for sale, except books not reprinted in the United
Kingdom within 20 years; or being parts of collections,
the greater parts of which had been composed or written
abmad.

Cattle, great.
Clocks and watches of any metal, impressed with any mark or stamp
appearing to be or to represent any legal British assay mark
or stamp, or purporting by any mark or appearance to be of
the manufacture of the Unitel Kingdom, or not having the
name and place of abode of some foreign maker abroad visible

on the frame and also on the face, or not being in a complete state, with all the parts properly fixed in the case.

Coin; viz. false money, or counterfeit sterling.

silver, of the realm, or any money purporting to be such, not
being of the established standard in weight or fineness.
Fish of foreign taking or curing, or in foreign vessels; except turbote
and lobsters, stock-fish, live eels, anchovies, sturgeon, botargo,
and caviare.

Gunpowder; except by licence from his Majesty, such licence to be
granted for the furnishing his Majesty's stores only.
Lamb, malt, multon, pork (fresh or corued or slightly salted), sheep.

Snuff work.

Spirits from the Isle of Man.

Swine.

Tobacco stalks stripped from the leaf, whether manufactured or not.
Tobacco stalk flour.

List of Goods subject to certain Restrictions on Importation.

China, goods from, unless by the East India Company, and into the
port of London, during the continuance of their exclusive
privileges of trade.

East India; goods of places within the limits of the East India Com-
pany's charter, unless into such ports as shall be approved of
By the Lords of the Treasury, and declared by order in council
by
to be fit and proper for such importation.

Gloves of leather, unless in ships of 70 tons or upwards, and in pack. ages containing 100 dozen pairs of such gloves.

Hides, skins, horns, or hoofs, or any other part of cattle or beast, his Majesty may by order in council prohibit, in order to prevent any contagious distemper.

Parts

of articles; viz. any distinct or separate part of any article not accompanied by the other part or all the other parts of such

article, so as to be complete and perfect, if such article be subject to duty according to the value thereof. Sak, manufactures of silk, being the manufactures of Europe, unless into the port of London, or into the port of Dublin direct from Bordeaux, or into the port of Dover direct from Calais, and unless in a ship or vessel of 70 tons or upwards, or into the port of Dover in a vessel of the burden of 60 tons at least, with licence of the commissioners of the customs. Spirits, not being perfumed or medicinal spirits; viz. all spirits, unless in ships of 70 tons or upwards.

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, ducing the continuance of their exclusive privileges of trade.

Tobacco and snuff; 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 3201bs, weight of such rolls.

Tobacco and snuff-continued.

within any such hogshead, cask, chest, or case, nor separated nor divided in any manner whatever, except tobacco of the dominions 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 hogshead, 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 King.. dom; 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 1002. : 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 1 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 affirmed 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 paid. 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.-Z1.

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 207.; 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 trus

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, oa 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 Package; 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 ǹled with the cockets, shall be the clearance of the ship for those goods.-81.

If any Passengers, Muster 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 his 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 orivate use any smal! 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 1007.- 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