or coasts of Newfoundland or Labrador, or the dependencies thereof, without having on board any article of traffic (except only such provisions, nets, tackle, and other things as are usually employed in and about the said fishery, and for the conduct and carrying on of the same), the master of any such ship shall be entitled to demand from the collector or other principal officer of the Customs at such port a certificate under his hand that such ship hath been specially cleared out for the Newfoundland fishery, and such certificate shall be in force for the fishing season for the year in which the same may be granted, and no longer; and upon the first arrival in any port in the said colony of Newfoundland, or its dependencies, of any ship having on board any such certificate as aforesaid, a report thereof shall be made by the master of such ship to the principal officer of Customs at such port, and all ships having such certificate which has been so reported, and being actually engaged in the said fishery, or in carrying coastwise, to be landed or put on board any other ships engaged in the said fishery, any fish, oil, salt, provisions, or other necessaries for the use and purposes thereof, shall be exempt from all obligation to make an entry at or obtain any clearance from any Custom-House at Newfoundland, upon arrival or departure from any of the ports or harbours of the said colony or its dependencies, during the continuance of the fishing season for which such certificate may have been granted; and previously to obtaining a clearance at the end of such season for any voyage at any of such ports the master of such ship shall deliver up the before-mentioned certificate to the principal officer of the Customs of such port: provided always, that in case any such ship shall have on board during the time the same may be engaged in the said fishery any goods or merchandizes whatsoever other than fish, seals, oil made of fish or seals, salt, provisions, and other things, being the produce of or usually employed in the said fishery, such ship shall forfeit the said fishing certificate, and shall thenceforth become and be subject and liable to all such and the same rules, restrictions, and regulations as ships in general are subject or liable to.

XXIX. And be it enacted, that no goods shall be laden or waterborne to be laden on board any ship, or unladen from any ship, in any of the British possessions in America or the Mauritius, or the Islands of Guernsey, Jersey, Alderney, or Sark, until due entry shall have been made of such goods, and warrant granted for the lading or unlading of the same; and that no goods shall be so laden or waterborne, or so unladen, except at some place at which an officer of the Customs is appointed to attend the lading and unlading of goods, or at some place for which a sufferance shall be granted by the Collector and Comptroller or other principal officer for the lading and unlading of such goods; and that no goods shall be so laden

or unladen except in the presence or with the permission in writing of the proper officer: provided always, that it shall be lawful for the Commissioners of Her Majesty's Customs to make and appoint such other regulations for the carrying coastwise of any goods, or for the removing of any goods for shipment, as to them shall appear expedient; and that all goods laden, waterborne, or unladen contrary to the regulations of this Act, or contrary to any regulations so made and appointed, shall be forfeited.

XXX. And be it enacted, that whenever it shall appear to the Commissioners of Her Majesty's Customs expedient to establish a coasting trade for the removal of goods generally, or for the removal of any particular goods between neighbouring ports of different colonies similarly circumstanced in respect of duties in any of the British possessions abroad, it shall be lawful for the said Commissioners to issue directions for that purpose, and from and after the publication thereof in the "Gazette," or other public paper printed in the said colonies to which such coasting trade has been extended, the same shall come into and be in full force and effect; and such coasting trade shall be subject to the like rules, regulations, penalties, and forfeitures as the said Commissioners are authorized to make for the carrying coastwise of any goods under the provisions of this Act.

XXXI. And be it enacted, that the person entering any goods shall deliver to the Collector or Comptroller or other proper officer a bill of the entry thereof, fairly written in words at length, containing the name of the exporter or importer, and of the ship and of the master, and of the place to or from which bound, and of the place within the port where the goods are to be laden or unladen, and the particulars of the quality and quantity of the goods, and the packages containing the same, and the marks and numbers on the packages, and setting forth whether such goods be the produce of the British possessions in America or not, and shall also deliver at the same time one 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 of entry shall be written and arranged in such form and manner, and the number of such duplicates shall be such as the Collector or other principal officer shall require, and such person shall at the same time pay down all duties due upon the goods; and the Collector and Comptroller or other proper officer shall thereupon grant their warrant for the lading or unlading of such goods.

XXXII. Provided always, and be it enacted, that where there is no Collector or Comptroller or officer of Customs at the port or place of shipment of such goods, then the principal civil officer in the service of Her Majesty at such place, or his sufficient representative, shall be deemed and taken to be the proper officer for the performance of all such duties with respect to such goods as are hereby

required to be performed by the Collector or other officer or officers of Customs.

XXXIII. And be it enacted, that if the importer of any goods shall make and subscribe a declaration before the Collector or Comptroller or other proper officer that he cannot, for want of full information, make perfect entry thereof, it shall be lawful for the Collector and Comptroller or other proper officer to receive an entry by bill of sight for the packages or parcels of such goods by the best description which can be given, and to grant a warrant thereupon, in order that the same may be landed and secured to the satisfaction of the officer of the Customs, and at the expense of the importer, and may be seen and examined by such importer in the presence of the proper officers; and within 3 days after the goods shall have been so landed the importer shall make a perfect entry thereof, and pay down all duties due thereon, and in default of such entry such goods shall be taken to the Queen's warehouse; and if the importer shall not, within one month after such landing, make perfect entry of such goods, and pay the duties due thereon, together with charges of removal and warehouse rent, such goods shall be sold for the payment thereof, and the overplus (if any) shall be paid to the proprietor of the goods.

XXXIV. And be it enacted, that in all cases where the duties imposed by this Act upon the importation of articles into Her Majesty's possessions in America or the Mauritius are charged not according to the weight, tale, gauge, or measure, but according to the value thereof, such value shall be ascertained by the declaration of the importer of such articles, or his known agent, in manner and form following (that is to say):

"I, A.B., do hereby declare, that the articles mentioned in the entry, and contained in the packages [here specifying the several packages, and describing the several marks and numbers, as the case may be], are of the value of

the presence of C.D., Collector [or other principal officer]." Which declaration shall be written on the bill of entry of such articles, and shall be subscribed with the hand of the importer thereof or his known agent, in the presence of the Collector or other principal officer of the Customs at the port of importation; provided that if upon view and examination of such articles by the proper officer of the Customs it shall appear to him that the said articles are not valued according to the true price or value thereof, and according to the true intent and meaning of this Act, then and in such case the importer or his known agent shall be required to declare on oath before the Collector or Comptroller what is the invoice price of such articles,

and that he verily believes such invoice price is the current value of the articles at the place from whence the said articles were imported; and such invoice price, with the addition of 10l. per centum thereon, shall be deemed to be the value of the articles, in lieu of the value so declared by the importer or his known agent, and upon which the duties imposed by this Act shall be charged and paid: provided also, that if it shall appear to the Collector and Comptroller or other proper officer that such articles have been invoiced below the real and true value thereof at the place from whence the same were imported, or if the invoice price is not known, the articles shall in such case be examined by 2 competent persons to be nominated and appointed by the Governor or Commander-in-Chief of the colony, plantation, or island into which the said articles are imported; and such persons shall declare on oath before the Collector or Comptroller or other proper officer what is the true and real value of such articles in such colony, plantation, or island: and the value so declared on the oaths of such persons shall be deemed to be the true and real value of such articles, and upon which the duties imposed by this Act shall be charged and paid.

XXXV. And be it enacted, that if the importer of such articles shall refuse to pay the duties hereby imposed thereon, it shall and may be lawful for the Collector or other chief officer of the Customs where such articles shall be imported, and he is hereby required to take and secure the same, with the casks or other package thereof, and to cause the same to be publicly sold within the space of 20 days at the most after such refusal made, and at such time and place as such officer shall, by 4 or more days' public notice, appoint for that purpose, which articles shall be sold to the best bidder; and the money arising from the sale thereof shall be applied in the first place in payment of the said duties, together with the charges that shall have been occasioned by the said sale, and the overplus, if any, shall be paid to such importer or proprietor, or any other person authorized to receive the same.

XXXVI. And be it enacted, that every importer of any goods shall, within 20 days after the arrival of the importing ship, make due entry inwards of such goods, and land the same; and in default of such entry and landing it shall be lawful for the officers of the Customs to convey such goods to the Queen's warehouse; and if the duties due upon such goods be not paid within 3 months after such 20 days shall have expired, together with all charges of removal and warehouse rent, the same shall be sold, and the produce thereof shall be applied first to the payment of freight and charges, next of duties, and the overplus, if any, shall be paid to the proprietors of the goods, other person authorized to receive the same.

or any

XXXVII. And be it enacted, that every act, matter, or thing

required by any law at any time in force to be done or performed by, to, or with the Collector and Comptroller of Customs in any of Her Majesty's possessions abroad, shall and may be done or performed at such ports or places where there is no Comptroller of Customs by, to, or with the Collector or other principal officer of Customs; and every such act, matter, or thing so done or performed by, to, or with such Collector or other principal officer of Customs shall be as valid and effectual in law as if the same had been done and performed by, to, or with any Collector and Comptroller of Customs under any law now in force or hereafter to be made.

XXXVIII. And be it enacted, that no goods shall be imported into any British possession as being imported from the United Kingdom, or from any other British possession (if any advantage attach to such distinction), unless such goods appear upon the cockets or other proper documents for the same to have been duly cleared outwards at the port of exportation in the United Kingdom, or in such other British possessions, nor unless the ground upon which such advantage be claimed be stated in such cocket or document.

XXXIX. And be it enacted, that no goods shall, upon importation into any of the British possessions in America or the Mauritius, be deemed to be of the growth, production, or manufacture of the United Kingdom, or of any British possession in America or the Mauritius respectively, unless imported from the United Kingdom, or from some British possession in America or the Mauritius respectively.

XL. And be it enacted, that no entry nor any warrant for the landing of any goods, or for the taking of any goods out of any warehouse, shall be deemed valid, unless the particulars of the goods and packages in such entry shall correspond with the particulars of the goods and packages purporting to be the same in the report of the ship, or in the certificate or other document, where any is required, by which the importation or entry of such goods is authorized, nor unless the goods shall have been properly described in such entry by the denominations and with the characters and circumstances according to which such goods are charged with duty or may be imported; and any goods taken or delivered out of any ship or out of any warehouse by virtue of any entry or warrant not corresponding or agreeing in all such respects, or not properly describing the same, shall be deemed to be goods landed or taken without due entry thereof, and shall be forfeited.

XLI. And be it enacted, that before any sugar, coffee, cocoa, or spirits shall be shipped for exportation in any British possession in America, or in the island of Mauritius, as being the produce of such possession or of the said island, the proprietor of the estate on which such goods were produced, or his known agent, shall make and sign a declaration in writing before the Collector, Comptroller, or other