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No. CXII. country or place; or in any British-built ship or vessel which has been sold to and become the property of the subjects of any such Sovereign 3 Geo. IV. or State, such ship or vessel last-mentioned being also navigated with a c. 44. master and three-fourths of the mariners at least belonging to such country or place: Provided always, that no articles enumerated in the said Schedule shall be imported in any foreign ship or vessel or in any British-built ship or vessel so sold as aforesaid unless shipped and brought directly from the country or place of which they are the growth produce or manufacture.

Certain Articles

may be exported from any of the Ports men

tioned in Schedule (A.) in such British

or Foreign Vessels, on certain

Conditions.

IV. And be it further enacted, That it shall be lawful to export in any British-built ship or vessel owned and navigated according to law or in any foreign ship or vessel as aforesaid or in any British-built ship or vessel so sold as aforesaid from any of the ports enumerated in the Schedule annexed to this Act marked (A.) any article of the growth produce or manufacture of any of his Majesty's dominions, or any other article legally imported into the said ports, provided that the said articles when exported in any such foreign ship or vessel or in any British-built ship or vessel so sold as aforesaid shall be exported direct to the country or state in America or the West Indies to which such ship or vessel belongs as aforesaid, and before the shipment thereof security by bond shall be given to his Majesty his heirs and successors in a penalty equal to half the value of the said Articles; such bond to be entered into by the master and exporter before the collector or other chief officer of the customs of such colony plantation or island for the due landing the said articles at the port or ports for which entered, and for producing a certificate thereof within twelve months from the date of such bond under the hand and seal of the British consul or vice-consul resident at the port or place where the said articles shall have been landed; but in case there shall not be any such consul or vice-consul there resident such certificate to be under the hand and seal of the chief magistrate or under the hand and seal of two known British merchants residing at such port or place; but such bond may be discharged by proof on oath by credible persons that the said articles were taken by enemies or perished in the seas: Provided always, that nothing herein contained shall be construed to permit or allow the exportation of any arms or naval stores unless a licence shall have been obtained for that purpose from his Majesty's Secretary of State; and in case any such articles shall be shipped or waterborne for without Licence the purpose of being exported contrary to this Act, the same shall be of his Majesty's forfeited and shall and may be seized and prosecuted as herein-after Secretary of directed. State.

Not to allow the Exportation

of Arms or Naval Stores,

V. Provided always and be it further enacted, That for ten years after Not to exclude the passing of this Act nothing in this Act contained shall extend or be Foreign Vessels construed to extend to exclude from the trade allowed by this Act any though not of foreign ship or vessel which previous to the passing of this Act may have the built of the been engaged in lawful trade with his Majesty's said colonies islands or Country, such Vessels having plantations on account of such ship or vessel not being of the built of the country to which such ship or vessel may belong. been before engaged in lawful Trade with the Colonies. Proof of the

Legality of Im

portation to be

made before

Goods shall be exported.

On Importa

into the Ports

VI. And be it further enacted, That in case any doubt shall arise whether any goods wares or merchandize intended to be exported in any foreign ship or vessel under the authority of this Act had been legally imported into such port, the legality of such importation shall be made to appear to the satisfaction of the collector and comptroller or other principal officer of the customs of such port before such goods wares and merchandize shall be suffered to be shipped for exportation.

VII. And be it further enacted, That from and after the passing of this Act there shall be raised levied collected and paid unto his Majesty tion of Articles his heirs and successors upon the several articles enumerated or described in the said Schedule marked (C.) imported or brought into any of the ports enumerated in the Schedule marked (A.) from any such foreign island state or country, under the authority of this Act, the several specified in Schedule (C.) to be paid for the Use of the Colonies.

mentioned in

Schedule (A.)

certain Duties

No. CXII. 3 Geo. IV.

c. 44.

duties of customs as the same are respectively inserted or described and set forth in figures in the said Schedule annexed to this Act marked (C.), and the same shall be under the management of the Commissioners of the Customs in England, and shall be raised levied collected paid and recovered in such and the like manner and form and by such and the like rules ways means and methods respectively, and under such penalties and forfeitures as any other duties now payable to his Majesty on goods imported into any of the islands plantations colonies or territories belonging to or under the dominion of his Majesty in America or the West Indies are or may be raised levied collected paid and recovered by any Act or Acts of Parliament now in force, as fully and effectually to all intents and purposes as if the several clauses powers directions penalties and forfeitures relating thereto were particularly repeated and again enacted in the body of this Act; and the produce of such duties shall be paid by the collector of the Customs to the treasurer or receiver general of the colony province or plantation in which the same shall be respectively levied, to be applied to such uses and purposes as may be directed by the authority of the respective General Courts or General Assemblies of such colonies provinces or plantations.

or Asserablies.

VIII. And be it further enacted, That in case there shall be no general How Duties courts or general assemblies in the colony province or plantation in which are to be apthe said duties shall have been levied and collected under the authority plied in Coloof this Act, the net proceeds of such duties shall then be applied and nies having no appropriated in such and the like manner and to such uses as any other General Courts duties levied and collected in any of his Majesty's colonies provinces or plantations in America or the West Indies not having general courts or general assemblies may now by any Act or Acts of Parliament passed in Great Britain or the United Kingdom of Great Britain and Ireland, or by any order of his Majesty in council, or by any proclamation issued in his Majesty's name, be appropriated and applied.

IX. And be it further enacted, That in all cases where by the schedule How Value of marked (C.) the duties imposed upon the importation of articles into his Articles subMajesty's colonies plantations or islands in America or the West Indies ject to ad vaare charged, not according to the weight gauge or measure but according lorem Duty to the value thereof, such value shall be ascertained by the declaration of shall be ascerthe importer or proprietor of such articles or his known agent or factor in tained. 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

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Witness

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A. B.

day of.

in the presence of C. D. collector, or other

Provision, in

Which declaration shall be written on the warrant of entry of such articles, and shall be subscribed with the hand of the importer or proprietor thereof or his known agent or factor 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 case Articles are not valued according to the true price or value thereof and according are duly vato the true intent and meaning of this Act, then and in such case the lued importer or proprietor or his known agent or factor shall be required to declare on oath before the collector or chief officer of the customs at the port of importation (which oath he is hereby authorised and required to administer) what is the invoiced 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 ten pounds per centum thereon, shall be deemed and taken to be the value of the articles in such colony plantation or island as aforesaid, in lieu of the value so declared by the importer or proprietor VOL. II.

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3 Geo. IV. c. 44.

No. CXII. or his known agent or factor, and upon which the duties specified in the said schedule shall be charged and paid: Provided also, That if it shall appear to the collector or other chief officer of the customs 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 two competent persons to be nominated and appointed by the governor or commanderin-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 chief officer of the customs 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 specified in the said schedule marked (C.) shall be charged and paid.

or in case the Value or Invoice Price is not known.

Importer refusing to pay the Duties, the Articles to be sold, &c.

Foreign Articles charged with Duty on Importation from place of Growth, to pay the same Duty as on Importa

tion of such Articles direct

from the United

Kingdom.

Duties not pay

are liable to a
Colonial Duty
equal in

amount to the
Duties hereby
charged.
If Colonial

X. And be it further enacted, That if the importer or proprietor 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 respectively required to take and secure the same, with the casks or other package thereof, and to cause the same to be publickly sold within the space of twenty days at the most after such refusal made and at such time and place as such officer shall by four or more days public notice appoint for that purpose, which articles shall be sold to the best bidder; and the money arising by 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 authorised to receive the same. XI. And be it further enacted, That whenever any foreign article is liable to duty by this Act on the importation thereof into any of his Majesty's colonies plantations or islands in America or the West Indies under the provisions of this Act, the like duty shall be payable upon any such foreign article when imported into any such colonies plantations or islands direct from any part of the United Kingdom of Great Britain and Ireland; and such duty shall be raised levied collected and paid in such and the like manner and be appropriated and applied to such and the like uses as the duty payable upon the like article imported from any other place under the provisions of this Act is by this Act directed to be raised and applied.

XII. Provided always and be it further enacted, That if upon the imable if Articles Portation of any article charged with duty by this Act the said article shall also be liable to the payment of duty under the authority of any colonial law equal to or exceeding in amount the duty charged by this Act, then and in such case the duty charged upon such article by this Act shall not be demanded or paid upon the importation of such article: Provided also, That if the duty payable under such colonial law shall be less in amount than the duty payable by this Act, then and in such case the difference only in the amount of the duty payable by this Act and Duty be less, the duty payable under the authority of such colonial law shall be deemed the Difference to be the duty payable by this Act; and the same shall be collected and only to be paid.-paid in such and the like manner and appropriated and applied to such and the like uses as the duties specified in the said schedule annexed to this Act marked (C.) are directed to be collected paid appropriated and applied.

Duties to be

at a certain Rate.

XIII. And be it further enacted, That all sums of money granted and Sterling Money imposed by this Act as duties 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 that such monies may be received and taken according to the proportion and value of five shillings and six pence the ounce in silver.

Articles enu-
XIV. And be it further enacted, That any article enumerated in the
merated in schedule (B.) legally imported as aforesaid under the authority of this
Schedule (B.) may be exported to any other British Colony, or to the United Kiugdom.

No. CXII. ·

3 Geo. IV.

c. 44.

Act shall be allowed to be exported in any British ship or vessel owned and navigated according to law to any other British island colony or plantation in America or the West Indies, provided that upon the importation thereof into any such other British island colony or plantation proof shall be produced that the said duties due to his Majesty have been first paid in the colony or plantation into which the said articles shall have been first imported; and any article so imported in any ship or vessel as aforesaid shall be allowed to be exported to any part of the United Kingdom of Great Britain and Ireland under the rules regulations restrictions securities penalties and forfeitures particularly mentioned and provided in an Act of Parliament made in the twelfth year of the reign of King Charles the Second, intituled An Act for the encouraging 12 C. 2. c. 18. and increasing of Shipping and Navigation; and in another Act of Parlia ment made in the twenty-second and twenty-third years of the reign of

King Charles the Second, intituled An Act to prevent the planting of 22 & 23 C. 2. Tobacco in England, and for regulating the Plantation Trade; and in c. 26. another Act of Parliament made in the twentieth year of his late Ma

jesty's reign, intituled An Act to allow the Trade between Ireland and the 20 G. 3. c. 10. British Colonies in America and the West Indies, aud the British Settlements on the Coast of Africa, to be carried on in like Manner as it is now carried on between Great Britain and the said Colonies and Settlements, or in any of the said Acts with respect to the goods wares or merchandize therein enumerated or described.

by this Act to

XV. And whereas it is the intention and meaning of this Act, That His Majesty the privileges hereby granted to foreign ships and vessels shall be con- may prohibit fined to the ships and vessels of such countries only as give the like privi- intercourse leges to British ships and vessels in their ports in America and the West with any CounIndies; Be it therefore enacted, That it shall be lawful for his Majesty try, where it his heirs and successors, by order in council from time to time when and shall appear as often as the same shall be judged expedient, to prohibit trade and in- that the Privitercourse under the authority of this Act with any country or island in leges granted America or the West Indies if it shall appear to his Majesty that the pri- Foreign Vesvileges granted by this Act to foreign ships and vessels are not allowed sels are not alto British ships and vessels trading to and from any such country or lowed to Briisland under the provisions of this Act; and in case such order of his tish Vessels Majesty in council shall be issued, then during the time that such order trading with in council shall be in force none of the provisions of this Act, either as such Country, respects the laws herein repealed or to any other provisions of this Act, &c. shall apply or be taken to apply to any country or state the trade with which under the provisions of this Act shall be prohibited by any such order of his Majesty in council; and if any goods whatever shall be imported from or shipped for the purpose of being exported to any such country or island in America or the West Indies in any foreign ship or vessel, after trade and intercourse therewith shall have been prohibited by any such order of his Majesty in council issued under the authority of this Act, all such goods together with the ship or vessel in which the same shall have been imported or in which the same shall have been shipped for the purpose of being exported as aforesaid shall be forfeited with all her guns furniture ammunition tackle and apparel; and in every such case the same shall and may be seized by any officer of his Majesty's customs or navy authorised or empowered to make seizures in cases of forfeiture and shall and may be prosecuted in manner as hereinafter directed.

XVI. And be it further enacted, That if his Majesty shall deem it ex- His Majesty pedient to extend the provisions of this Act to any port or ports not may extend the enumerated in the schedule marked (A.), it shall be lawful for his Ma- Provisions of this Act to jesty by order in council to extend the provisions of this Act to such port other Ports or ports; and from and after the day mentioned in such order in council all the privileges and advantages of this Act and all the provisions than those enupenalties and forfeitures therein contained shall extend and be deemed and construed to extend to any such port or ports respectively as fully as if the same had been inserted and enumerated in the said schedule at the time of passing this Act.

merated in the Schedules.

c. 44.

No. CXII. XVII. And be it further enacted, That no articles except such as are enumerated in the schedule marked (B.) shall be imported in any such 3 Geo. IV. British-built ship or vessel or in any such foreign ship or vessel or in any British-built ship or vessel so sold as aforesaid from any foreign country or state on the continent of America or island in the West Indies into any of the ports enumerated in the schedule marked (A.), or into any port which may be added to the schedule marked (A.), by virtue of any order in council as aforesaid on any pretence whatever, on pain of forfeiting such articles together with the ship or vessel in which the same shall have been imported and the guns tackle apparel and furniture of such ship or vessel; and in every such case the same shall and may be seized by any officer or officers of his Majesty's customs or navy who are or shall be authorised and empowered to make seizures in cases of forfeiture, and shall and may be prosecuted in such manner as herein-after directed.

No Articles sx-
cept such as
are enumerated
in the Schedule
(B), to be im-
ported, on pain
of Forfeiture,
with the Ves-
sel, &ct

No Articles to

be imported or exported except to the Ports mentioned in Schedule (A.)

Not to affect the Right of exporting in British Ships,

the Produce of

the Fisheries.

How Penalties

are to be re covered.

XVIII. And be it further enacted, That no articles whatever shall be imported or exported either in a British-built ship or vessel or in any such foreign ship or vessel as aforesaid from or to any foreign country on the continent of North or South America, or from or to any foreign island in the West Indies, into or from any port of any British colony plantation or island in America or the West Indies not enumerated in the schedule annexed to this Act marked (A.) on any pretence whatever, on forfeiture of such articles as also the ship or vessel in which the same shall be imported with all her guns furniture ammunition tackle and apparel.

XIX. Provided always and be it further enacted, That nothing in this Act contained shall affect or be construed to affect the right which British subjects or others may enjoy under any law in force at the passing of this Act of exporting in British ships from ports not enumerated in the said schedule marked (A.) the produce of the fisheries carried on from any of his Majesty's said colonies plantations or islands.

XX. And be it further enacted, That all penalties and forfeitures imand Forfeitures posed by this Act shall and may be respectively prosecuted sued for and recovered and divided in Great Britain Guernsey Jersey or the Isle of Man, or in any of his Majesty's colonies or islands in America, in the same manner and form and by the same rules and regulations in all respects in so far as the same are applicable as any other penalties and forfeitures imposed by any Act or Acts of Parliament made for the security of the revenue of the customs or for the regulation or improvement thereof or for the regulation of trade or navigation, and which were in force immediately before the passing of this Act may be respectively prosecuted sued for recovered and divided in Great Britain Guernsey Jersey or the Isle of Man or in any of his Majesty's colonies or islands in America.

SCHEDULES to which this Act refers.

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