have been paid upon the Importation thereof from any of the said Places into Newfoundland, provided Proof on Oath be made to the Satisfaction of the Collector and Controller of the Customs at the Port from whence such Rum or other Spirits shall be so exported, that the full Duties on the Importation of such Rum or other Spirits at the said Port had been paid, and that a Certificate be produced under the Hands and Seals of the Collector

and Controller of the Customs at Quebec, that such Rum or other Spirits had been duly lauded in Canada: PROVIDED always, that no Drawback shall be allowed Limitation as to upon any such Rum or other Spirits unless the same shall be shipped within One Year from the Day of the Importation of the same, nor unless such Drawback shall

be duly claimed within One Year from the Day of such Shipment.

1

Name,

Drawback.

on Arrival.

XV. AND be it further enacted, That the Master of Ship and Cargo every Ship arriving (1) in any of the British Possessions in to be reported Americà, or the Island of 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 Custom House for the Port or District, where he arrives, and there make a Report upon Oath in Writing Particulars of" to the Collector or Controller, or other proper Officer, of Report. the Arrival and Voyage of such Ship, stating her Country (2), and Tonnage, and if British the Port of Registry (3), 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 of such Particulars can be known

(1) See Power of Officers to board and search, &c. § 50. (2) The Country of every Ship shall be deemed to include all Places which are under the same Dominion as the Place to which such Ship belongs, Cap. 109. § 15. Thus, a Ship of Martinique or the, Island of Bourbon is a French Ship. See also this Act as to Reciprocity, § 4.

(3) For Privileges of British Ship, see Navigation Act (Cap. 109.); for Right to, and Manner of, Registry, see Register Act (Cap. 110.) If Question touching the "Force and Effect of any Register" arise, · -see Power of Governor to stay Proceedings until the Pleasure of the King in Council can be known, Cap. 110. § 48. For Navigation by British Negroes not being natural-born Subjects, see Cap. 109. § 18.

Penalty for

false Report,

Entry Out

for Cargo,

Particulars of
Entry,

Penalty 501.

Content of the Cargo to be delivered before

to him ;

AND the Master shall further answer upon Oath all such Questions concerning the Ship, and the 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 One hundred Pounds; AND if any Goods be not reported,

such Goods shall be forfeited.

;

XVI. AND be it further enacted, That the Master wards of Ship of every Ship bound from any British Possession in America, or the Island of Mauritius, or the Islands of Guernsey, Jersey, Alderney, or Sark, shall, before any Goods be laden therein, deliver to the Collector or Controller, 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 Fifty Pounds AND before such Ship depart, the Master shall bring and deliver to the Collector or Controller, 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 Oath 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 British Possession in America, or from the Island of Mauritius, or from the Islands of Guernsey (1), Jersey, Alderney, or Sark, (whether in Ballast or laden), shall before Departure come before the Collector or Controller or other proper Officer, and answer upon Oath all such Questions concerning the Ship and the Cargo, if any, and the Crew and the Voyage, as shall be de

Departure,

(1) As to Guernsey, &c. if sailing without Clearance, see Forfeiture, Cap. 108. § 11. See also breaking Bulk after sailing, Cap. 108. § 12. See also Vessel hovering within One League, Cap. 108. § 9. See also Vessel sailing with certain Implements for Smuggling, or with more Men than allowed, Cap. 108. § 10. For Number of Men allowed, see also Cap. 108. § 21,

manded of him by such Officer; AND thereupon the Collector and Controller or other proper Officer, if such Ship be laden, shall make out and give to the Master a Certificate of the - Clearance (1) 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 Penalty for not Clearance, or if the Master shall deliver a false Con- clearing, 1007. tent, or shall not truly answer the Questions demanded

of him, he shall forfeit the Sum of One hundred Pounds.

any

Clearance

during the Fishing Season.

XVII. PROVIDED always, and be it further enacted, Newfoundland That whenever any Ship shall be cleared out from Fishing CertiPort in Newfoundland or in any other Part of His Ma- ficates in lieu of jesty's Dominions, for the Fisheries on the Banks 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 of 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 the 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 any Entry at or obtain any Clearance from any Custom House at Newfoundland, upon Arrival at or Departure from any of the Ports or Harbours of the said Colony or its Dependencies

(1) See Production of it in the United Kingdom, Cap. 107, § 34.

At the End of the Season the

Certificate to be delivered up.

during the Continuance of the Fishing Season for which such Certificate may have been granted; AND previously to obtaining à Clearance at the End of such Season for any other 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,Ships trading to such Ship shall forfeit the said Fishing Certificate, and

forfeit their

Certificate.

Entry of Goods to be laden or unladen.

Regulations
Inwards and
Outwards.

Regulations
Coastwise.

Forfeiture.

Particulars of

Inwards 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.

XVIII. AND be it further enacted, That no Goods shall be — laden, or water-borne to be laden on board any Ship, or unladen from any Ship in any of the British Possessions in America, or the Island of 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 water-borne, 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 Controller 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 His 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, water-borne, or unladen, contrary to the Regulations of this Act, or contrary to any Regulations so made and appointed, shall be forfeited.

XIX. AND be it further enacted, That the Person enEntry of Goods tering any such Goods shall deliver to the Collector or Controller, 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

Outwards.

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 such Person shall at the same Time pay down all Duties (1) due upon the Goods, and the Collector and Controller, or other proper Officer, shall thereupon grant their Warrant for the lading or unlading of such Goods.

XX. AND be it further enacted, That if the Importer of Entry Inwards any Goods shall declare upon Oath before the Collector or by Bill of Sight, Controller, or other proper Officer, that he cannot, for want of full Information, make perfect Entry thereof, -it shall be lawful for the Collector and Controller 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 Expence of the Importer, and may be seen and examined by such Importer, in the Presence of the proper Officers; AND Within Three within Three Days after the Goods shall have been so landing of landed, the Importer shall make a perfect Entry Goods Entry thereof, and pay down all Duties due thereon; and in to be made and default of such Entry, such Goods shall be taken to the King's Warehouse (2) 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.

"

-

Days after

Duties paid.

Duty.

XXI. AND be it further enacted, That in all Cases Goods subject where the Duties imposed by this Act upon the Importation to ad valorem of Articles into His Majesty's Possessions in America or the Island of 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),

(1) Except in the Case of Warehousing, § 34. and 36.

(2) The King's Warehouse is "any Place provided by the Crown for lodging Goods therein for Security of the Customs.' See Cap. 107. § 115.

Value to be declared on

Entry.