XIII. And be it enacted, that there shall be raised, levied, collected, and paid into Her Majesty's Treasury a duty of 107. for every 1007. of the value upon sugar refined in bond in the United Kingdom, not being of the growth of any of the British possessions in America or of the Mauritius, or of any of the British possessions within the limits of the East India Company's charter, imported into any of the British possessions in America or into the Mauritius.

XIV. And be it enacted that all goods, wares, and merchandize, the property of the Crown, shall in case of the sale thereof after importation into any of the British possessions abroad, be liable to and be charged with such and the same duties of Customs as may by law be payable or charged on the like goods, wares, and merchandize, not being the property of the Crown.

XV. And be it enacted, that if in any of the British possessions in America or the Mauritius any duty be chargeable by any colonial law upon any articles being the growth, produce, or manufacture of the United Kingdom, or of the British possessions in America, or the Mauritius, or of the British possessions within the limits of the East India Company's charter, or the produce of the British fisheries, beyond the duty (if any) chargeable by such colonial law upon similar foreign articles, a duty equal to such excess or amount (as the case may be) of the duties so chargeable by such colonial law upon such British articles shall be charged under this Act upon such foreign articles, in addition to the Imperial duties (if any) hereby imposed thereon; and that if in any of the British possessions in America or the Mauritius any duty be chargeable by any colonial law upon tea imported direct from China, or imported from the United Kingdom, or any of the British possessions, beyond the duty (if any) chargeable by such colonial law upon tea not so imported, the Imperial duty hereby imposed upon tea not so imported shall be increased by such excess or amount (as the case may be) of the duties so chargeable by such colonial law upon tea imported direct from China, or imported from the United Kingdom, or from any of the British possessions.

XVI. And be it enacted, that it shall and may be lawful for Her Majesty, by and with the advice of Her Privy Council, by any Order or Orders in Council to be issued from time to time, to direct that any article described in such Order, being an article chargeable under this Act as an unenumerated article, with a duty of 4 per centum ad valorem, shall be added to the list of exemptions hereinbefore set forth, and shall be free from such duty; and from and after the time mentioned in such order for the commencement of such exemption, not being less than 6 months from the date thereof, such exemption shall take effect, and such article shall thenceforth, whilst such order shall continue in force, be free from such duty accordingly; and any such order may at any time be suspended or revoked by Her Majesty,

with the advice of Her Privy Council, by any other Order in Council.

XVII. And be it enacted, that all sums of money granted or payable under this Act as duties, penalties, or forfeitures in the British possessions in America or the Mauritius shall be deemed and are hereby declared to be sterling money of Great Britain, and shall be collected, recovered, and paid to the amount of the value which such nominal sums bear in Great Britain, and such money may be received and taken in sterling money of Great Britain, or in foreign coins at such rates as shall be equivalent to sterling money of Great Britain, and which shall have been fixed by any proclamation issued by Her Majesty; and all duties under this Act shall be paid and received in every part of the British possessions in America and in the Mauritius according to the Imperial weights and measures now by law established; and in all cases where such duties are imposed 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 shall be under the management of the Commissioners of Her Majesty's Customs.

XVIII. And be it enacted, that the net produce of the duties so received by the means and powers of this Act shall be paid by the Collector of the Customs into the hands of the Treasurer or ReceiverGeneral of the colony, or other proper officer authorized to receive the same in the colony in which the same shall be levied, to be applied to such uses as shall be directed by the local legislatures of such colonies respectively; and that the produce of such duties so received as aforesaid in the colonies which have no local legislature shall and may be applied in such manner as shall be directed by the Commissioners of Her Majesty's Treasury.

XIX. And be it enacted, that goods the produce or manufacture of the islands of Guernsey, Jersey, Alderney, or Sark, when imported from such islands into the British possessions in America or the Mauritius, shall be admitted to entry upon payment of the same duties as are payable upon the like goods the produce or manufacture of the United Kingdom, or of any of the said possessions, upon production to the principal officer of Customs at the port of importation of the proofs now required by law that such goods are the production or manufacture of the islands aforesaid.

XX. And whereas in some of Her Majesty's possessions abroad certain duties of tonnage are by Acts of the local legislatures of such possessions, made payable in respect of or are levied upon British vessels, to which duties the like vessels built within such possessions, or owned by persons resident there, are not subject; be it enacted, that there shall be levied and paid at the several British possessions

abroad upon all vessels built in any such possessions, or owned by any person or persons there resident, other than coasting or drogueing vessels employed in coasting or drogueing, all such and the like duties of tonnage and shipping as are or shall be payable in any such possessions upon the like British vessels built in other parts of Her Majesty's dominions, or owned by persons not resident in such possessions.

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XXI. And be it enacted, that the master of every ship arriving

any of the British possessions in America or the Mauritius, or the islands of Guernsey, Jersey, Alderney, or Sark, whether laden or in ballast, shall come directly, and before bulk be broken, to the CustomHouse for the port or district where he arrives, and there make a report in writing to the Collector or Comptroller, or other proper officer, of the arrival and voyage of such ship, stating her name, country, and tonnage, and, if British, the port of registry, the name and country of the master, the country of the owners, the number of the crew, and how many are of the country of such ship, and whether she be laden or in ballast, and, if laden, the marks, numbers, and contents of every package and parcel of goods on board, and where the same was laden, and where and to whom consigned, and where any and what goods, if any, had been unladen during the voyage, as far as any such particulars can be known to him; and the master shall further answer all such questions concerning the ship and cargo, and the crew and the voyage, as shall be demanded of him by such officer; and if any goods be unladen from any ship before such report be made, or if the master fail to make such report, or make an untrue report, or do not truly answer the questions demanded of him, he shall forfeit the sum of 100%., and if any goods be not reported, such goods shall be forfeited.

XXII. And be it enacted, that the master of every ship bound from any British possession abroad, except the territories subject to the Government of the Presidencies of Fort William in Bengal, Fort Saint George, and Bombay, shall, before any goods be laden therein, deliver to the Collector or Comptroller, or other proper officer, an entry outwards under his hand of the destination of such ship, stating her name, country, and tonnage, and, if British, the port of registry, the name and country of the master, the country of the owners, the number of the crew, and how many are of the country of such ship; and if any goods be laden on board any ship before such entry be made the master of such ship shall forfeit the sum of 50%.; and before such ship depart, the master shall bring and deliver to the Collector or Comptroller, or other proper officer, a content in writing under his hand of the goods laden, and the names of the respective shippers and consignees of the goods, with the marks and

numbers of the packages or parcels of the same, and shall make and subscribe a declaration to the truth of such content as far as any of such particulars can be known to him; and the master of every ship bound from any such possession, whether in ballast or laden, shall, before departure, come before the Collector or Comptroller, or other proper officer, and answer all such questions concerning the ship and the cargo, if any, and the crew and the voyage, as shall be demanded of him by such officer; and thereupon the Collector and Comptroller, or other proper officer, if such ship be laden, shall make out and give to the master a certificate of the clearance of such ship for her intended voyage, containing an account of the total quantities of the several sorts of goods laden therein, or a certificate of her clearance in ballast, as the case may be; and if the ship shall depart without such clearance, or if the master shall deliver a false content, or shall not truly answer the questions demanded of him, he shall forfeit the sum of 1001.

XXIII. And be it enacted, that no goods shall be stated in such certificate of clearance of any ship from any British possession to be the produce of such possession unless such goods shall have been expressly stated so to be in the entry outwards of the same, and that all goods not expressly stated in such certificate of clearance to be the produce of such possession shall, at the place of importation in any other such possession or in the United Kingdom, be deemed to be of foreign production.

XXIV. And be it enacted, that before any clearing officer permits any vessel wholly or in part laden with timber or wood goods to clear out from any British port in North America, or in the settlement of Honduras, for any port in the United Kingdom, at any time after the 1st day of September or before the 1st day of May in any year, he shall ascertain that the whole of the cargo of such vessel is below deck, and shall give the captain or other person having command of such vessel a certificate to that effect; and no captain or other person having command of any vessel so laden as aforesaid shall sail from any of the ports aforesaid for any port of the United Kingdom, at any such time as aforesaid, until he has obtained such a certificate as aforesaid from the clearing officer.

XXV. And be it enacted, that no captain, owner, supercargo, or other person having command of any vessel in respect of which such certificate as aforesaid has been obtained shall place, or permit, or cause to be placed or to remain or be, upon or above the deck of such vessel, any part of the cargo thereof, until such vessel has arrived at the port of her destination: provided always, that if the captain or other person having command of any such vessel, consider that it is necessary, in consequence of the springing a leak, or of other damage received or apprehended during the voyage, to remove [1814-45.]

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any portion of the cargo upon deck, he may remove or cause to be removed upon the deck of such vessel so much of the cargo, and may permit the same to remain there for such time as he considers expedient provided also, that the store spars or other articles necessary for the vessel's use shall not be taken to be cargo for the purposes of this Act.

XXVI. And be it enacted, that if any captain or other person having the command of any vessel for which such certificate as aforesaid is hereby required, sails or attempts to sail without having obtained such certificate, or places or permits, or causes to be placed or to remain or be, upon or above the deck of such vessel, any part of the cargo thereof, except in the cases in which the same is not hereby forbidden, he shall for every offence forfeit and pay any sum not exceeding 100%.

XXVII. And whereas a Treaty has been concluded between Her Majesty and the United States of America, dated the 9th day of August in the year 1842, whereby it is stipulated that all the produce of the forest in logs, lumber, timber, timber boards, staves, or shingles, or of agriculture not being manufactured, grown on any of those parts of the State of Maine watered by the river Saint John or by its tributaries, of which fact reasonable evidence shall, if required, be produced, shall have free access into and through the said river and its said tributaries, having their source within the State of Maine, to and from the seaport at the mouth of the river Saint John, and to and round the falls of the said river, either by boats, rafts, or other conveyance; and that when within the Province of New Brunswick the said produce shall be dealt with as if it were the produce of the said Province: and whereas it is the intention of the High Contracting Parties to the said Treaty that the aforesaid produce should be dealt with as if it were the produce of the Province of New Brunswick; be it therefore enacted, that the produce in the said recited Treaty and hereinbefore described shall, so far as regards all laws relating to duties, navigation, and customs in force in the United Kingdom, or in any of Her Majesty's dominions, be deemed and taken to be and be dealt with as the produce of the Province of New Bruns wick: provided nevertheless, that in all cases in which declarations and certificates of production or origin and certificates of clearance would be required in respect of such produce, if it were the produce of New Brunswick, similar declarations and certificates shall be required in respect of such produce, and shall state the same to be the produce of those parts of the State of Maine which are watered by the river Saint John or by its tributaries.

XXVIII. Provided always, and be it enacted, that whenever a ship shall be cleared out from any port in Newfoundland, or in any other part of Her Majesty's dominions, for the fisheries on the banks