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INWARDS. THE Master shall in either Case forfeit and pay the Sum of Twenty Pounds.

Report.

Officers to board Ships;

XIII. AND be it further enacted, That it shall be lawful for the proper Officers of the Customs to board (1) any Ship arriving at any Port in the United Kingdom, or in the Isle of Man, and freely to stay on board until all the Goods laden therein shall have been duly delivered to have free Ac- from the same; AND such Officers shall have free

may seal or secure Goods;

cess to all Parts; Access (2) to every Part of the Ship, with Power to fasten down Hatchways, and to mark any Goods before landing, and to lock up, seal, mark, or otherwise secure any Goods on board such Ship; and if any Place, or any may open Locks. Box or Chest, be locked, and the Keys be withheld, such Officers, if they be of a Degree superior to Tidesmen or Watermen, may open any such Place, Box, or Chest, in the best Manner in their Power; and if they be Tidesmen or Watermen, or only of that Degree, they shall send for their superior Officer, who may open or cause to be opened any such Place, Box, or Chest, in the best Manner in his Power; AND if any Goods be found concealed (3) on board any such Ship, they shall be forfeited; AND if the Officer shall place any Lock, Mark, or broken, Master Seal upon any Goods on board, and such Lock, Mark, or Seal be wilfully opened, altered, or broken before due Delivery of such Goods, or if any of such Goods be secretly conveyed away; or if the Hatchways, after having been fastened down by the Officer, be opened; THE Master of such Ship shall forfeit the Sum of One hundred Pounds.

Goods concealed forfeited.

If Seal, &c. be

to forfeit 1002.

National Ships,

British or Fo-
reign, having

Goods on board,
Person in charge

to deliver an
Account and

answer on Oath,

or forfeit 1007.

XIV. PROVIDED always, and be it further enacted, That if any Ship (having Commission from His Majesty, or from any foreign Prince or State) arriving as aforesaid at any Port in the United Kingdom or in the Isle of Man, shall have on board any Goods laden in Parts beyond the Seas, - the Captain, Master, Purser, or other Person having the Charge of such Ship, or of such Goods for that Voyage, shall, before any Part of such Goods be taken out of such

(1) See Power to station Officers on board Ships, § 132.

(2) See further Powers, Cap. 108. § 36.-See Power and Regulations for searching Persons, Cap. 108. § 36, 37, 38, 39. See also destroying Goods to prevent Seizure, Cap. 108. § 55.

(3) See Ships having Places for Concealment of Goods, Cap. 108. § 19.

Ship, or when called upon so to do by any Officer of the INWARDS. Customs, deliver an Account in Writing under his Hand, to the best of his Knowledge, of the Quality and Quantity of every Package or Parcel of such Goods, and of the Marks and Numbers thereon, and of the Names of the respective Shippers and Consignees of the same; — and shall answer upon Oath to the Collector or Controller such Questions concerning such Goods as shall be required of him; AND on Failure thereof such Captain, Master, Purser, or other Person shall forfeit the Sum of One hundred Pounds; AND all such Ships shall be liable Such Ships to such Searches as Merchant Ships are liable to; the Officers of the Customs may freely enter and go on tions of Treaboard all such Ships, and bring from thence on Shore into sury. the King's Warehouse any Goods found on board any such Ship as aforesaid, SUBJECT nevertheless to such Regulations in respect of Ships of War belonging to His Majesty, as shall from Time to Time be directed in that respect by the Commissioners of His Majesty's Treasury of the United Kingdom of Great Britain and Ireland.

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and

con

liable to search, under Regula

Crew.

XV. AND be it further enacted, That the Master of Master to deevery British Ship arriving at any Port in the United liver List of Kingdom, on her Return from any British Possessions in America, shall, within Ten Days of such Arrival, deliver upon Oath to the Collector or Controller, a List, taining the Names and Descriptions of the Crew which was on board at the Time of clearing from the United Kingdom, and of the Crew on board at the Time of Arrival in any of the said Possessions, and of every Seaman who has deserted or died during the Voyage; and also the Amount of Wages due at the Time of his Death to each Seaman so dying; AND every Master omitting so to do shall forfeit the Sum of Fifty Pounds; and such List shall be kept by the Collector for the Inspection of all Persons interested therein.

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XVI. AND be it further enacted, That every Importer of any Goods shall, within Fourteen Days after the Arrival of the Ship importing the same, make perfect Entry Inwards of such Goods, or Entry by Bill of Sight (1) in manner

(1) See § 23; and for East India Company, § 25.

Penalty on
Neglect, 504.
List kept by

Collector.

Entry.

After 14 Days,

Officer may land Goods not

Entry. entered, and certain Goods before 14 Days.

INWARDS. herein-after provided, and shall within such Time land the same (1); and in default of such Entry and Landing, it shall be lawful for the Officers of the Customs to convey such Goods to the King's Warehouse; and whenever the Cargo of any Ship shall have been discharged, with the Exception only of a small Quantity of Goods, it shall be lawful for the Officers of the Customs to convey such remaining Goods, and at any Time to convey any small Packages or Parcels of Goods to the King's Warehouse, although such Fourteen Days shall not have expired, there to be kept waiting the due Entry thereof, during the Remainder of such Fourteen Days; AND if the Duties due upon any Goods so conveyed to the King's Warehouse shall not be paid within Three Months after such Fourteen Days shall have expired, together with all Charges of Removal and Warehouse Rent (2), 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 Proprietor of the Goods.

Duties and Charges not paid in Three Months.

Goods may be sold.

Bill of Entry to be delivered.

Particulars.

-

and of

XVII. AND be it further enacted, That the Person entering any Goods Inwards, (whether for Payment of Duty, or to be warehoused upon the first perfect Entry thereof, or for Payment of Duty upon the taking out of the Warehouse, or whether such Goods be free of Duty), shall deliver to the Collector or Controller a Bill of the Entry of such Goods, fairly written in Words at Length, -expressing the Name of the Ship, and of the Master of the Ship in which the Goods were imported, the Place from whence they were brought, — and the Description and Situation of the Warehouse, if they are to be warehoused, and the Name of the Person in whose Name the Goods are to be entered, and the Quantity and Description of the Goods, and the Number and Denomination or Description of the respective Packages (3) containing the Goods; - and in the Margin of such Bill shall delineate the respective Marks and Numbers of such Packages, and shall pay down any Duties which may be payable upon the Goods mentioned Duplicates. in such Entry; and such Person shall also deliver at the same Time Two or more Duplicates, as the Case may

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(1) By or at Expence of Importer, see § 51.

(2) See Power to charge Rent, § 133.

(3) Particulars must correspond with Report, &c. see § 18.

Entry.

require, of such Bill, in which all Sums and Numbers may INWARDS. be expressed in Figures, and the Particulars to be contained in such Bill shall be written and arranged in such Form and Manner, and the Number of such Duplicates shall be such as the Collector and Controller shall require;

the Warrant.

AND such Bill being duly signed by the Collector Bill of Entry and Controller, and transmitted to the Landing Waiter, signed shall be shall be the Warrant to him for the landing or delivering of such Goods.

-

Not valid unless agreeing with port, and other Documents,

Manifest, Re

XVIII. AND be it further 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, and in the Manifest, where a Manifest is required, and 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 (1) in such Entry by the Denominations, and with the Cha- and Description racters and Circumstances according to which such Goods are charged with Duty or may be imported, either to be used in the United Kingdom, or to be warehoused for Exportation only (2); AND any Goods taken or Goods not predelivered out of any Ship, or out of any Warehouse, perly entered, - 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 (3), and shall be forfeited.

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of Goods.

forfeited.

Weight.

XIX. AND be it further enacted, That if the Goods Goods by Numin such Entry be charged to pay Duty according to the ber, Measure, or Number, Measure, or Weight thereof, such Number, Measure, or Weight shall be stated in the Entry; AND if the Goods in such Entry be charged to pay Duty Goods ad vaaccording to the Value thereof, such Value shall be stated lorem.

in the Entry, and shall be affirmed by the Declaration Declaration of of the Importer or his known Agent, written upon the Value. Entry and attested by his Signature; AND if any

Person make such Declaration, not being the Importer or

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(3) See § 2.

6o GEO. 4. INWARDS. Proprietor of such Goods, nor his Agent duly authorized by him, such Person shall forfeit the the Sum of One hundred Pounds; AND such Declaration shall be made in Manner and Form following, and shall be binding upon the Person by or in behalf of whom the same shall be made; (that is to say),

Entry. Person not authorized to for

feit 100%.

ration.

Form of Decla- 4. B. do hereby declare, That I am [the Importer, or authorized by the Importer] of the Goods contained in this Entry, and that I enter the same [stating which, if Part only] at the Sum of

Witness my Hand the

Day of

'A. B.

Goods under

valued Officers may detain.

Valuation and 10l. per Cent. to be paid Importer.

Goods to be
sold for the

Benefit of the
Crown.

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XX. AND be it further enacted, That if upon Examination (1) it shall appear to the Officers of the Customs that such Goods are not valued according to the true Value thereof, it shall be lawful for such Officers to detain and secure such Goods, and (within Five Days from the landing thereof, if it be in the Ports of London, Leith, or Dublin, or within Seven Days if in any other Port in the United Kingdom, or if in any Port in the Isle of Man) - to take such Goods (2) for the Use of the Crown; AND if a different Rate of Duty shall be charged upon any Goods, according as the Value of the same shall be described in the Entry to be above or to be below any particular Price (3) or Sum, and such Goods shall be entered so as to be liable to the lower Rate of Duty, and it shall appear to the Officers of the Customs that such Goods, by reason of their real Value, are properly liable to the higher Rate of Duty, it shall be lawful for such Officers in like Manner to take such Goods for the Use of the Crown; AND the Commissioners of His Majesty's Customs shall thereupon in any of such Cases cause the Amount of such Valuation, together with an Addition of - Ten Pounds per Centum thereon, and also the Duties paid upon such Entry, to be paid (4) to the Importer or Proprietor of such Goods in full Satisfaction for the same, and shall dispose of such Goods for the Benefit of the Crown; AND if the Produce of such Sale shall exceed the Sums so paid, and all Charges incurred by the

(1) Officers may take Samples, § 121.

(2) See Power of Commissioners to restore Goods detained for Under-valuation, $129.

(3) E. g. see Turpentine, Table of Duties, Cap. 111.
(4) See Forfeiture of detached Parts of Articles, § 52.

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