ed by his Majesty, within the Provinces of Nova Scotia and New Brunswick, of the articles therein enumerated, and the re-exportation thereof from such ports ;" also, an

act, passed in the said fifty-eighth year of the reign of 58 G. 3. c. 27. his said late Majesty, entitled "An act to permit the importation of certain articles into his Majesty's Colonies or Plantations in the West Indies, or on the continent of South America, and also certain articles into certain ports in the West Indies;" also, an act, passed in the fifty- 59 G. 3. c. 18. ninth year of the reign of his said late Majesty, entitled "An act to make perpetual an act of the forty-fourth year of his present Majesty, for permitting the exportation of salt from the Port of Nassau in the Island of New Providence, the Port of Exuma, and the Port of Crooked Island, in the Bahama Islands, in American ships coming

in ballast;" also, an act, passed in the fifty-ninth year of 59 G. 3. c. 55. the reign of his said late Majesty, entitled "An act to extend the provisions of three acts of the fifty-second, fifty-third and fifty-seventh years of his present Majesty, for allowing British Plantation sugar and coffee, and other articles, imported into Bermuda in British ships, to be exported to America in foreign vessels, and to permit articles, the produce of America, to be imported into Bermuda in foreign ships, to certain other articles ;"

also an act, passed in the first year of the reign of his pre- 1 G. 4. c. 12. sent Majesty, entitled "An act to extend several acts for allowing the importation and exportation of certain goods and merchandises to Morant Bay in the Island of Jamaica;" also, another act, passed in the first year of his 1 G. 4. c. 32. present Majesty's reign, entitled "An act to permit the importation of coffee from any foreign Colony or Plantation in America, into the Port of Bridge Town in Barbadoes;" also, an act, passed in the first and second year 1 & 2 G. 4. c. 7. of the reign of his present Majesty, entitled "An act to make perpetual an act of the fifty-eighth year of his late Majesty, to allow the importation, into certain ports in Nova Scotia and New Brunswick, of certain enumerated articles, and the re-exportation thereof from such ports ;" shall be, and the same are hereby, repealed.

II. Provided also, and be it further enacted, that nothing in this act contained shall extend, or be deemed, or construed to extend, to release or discharge any scizure of goods, wares, and merchandise, or of any ship or vessel, or to release or discharge any forfeiture or penalty incurred on or before the passing of this act, but that the same may be prosecuted, sued for, recovered, and divid ed, in such and the like manner as any such seizure, for-. feiture, or penalty, might have been prosecuted, sued for, recovered, and divided, if this act had not been made.

Proviso for seizures, for feitures and penalties already

incurred.

Articles in

III. And be it further enacted, That, from and after schedule (B.) the passing of this act, it shall be lawful to import into may be imported from North any of the ports enumerated in the schedule annexed to or South Ame- this act, marked (A.), from any foreign country on the rica or West In- continent of North or South America, or from any fodies, under dominion of Euro-reign island in the West Indies, whether such country or island as aforesaid, shall be under the dominion of any reign, &c. into foreign European Sovereign or State, or otherwise, the ports in sche- articles enumerated in the schedule annexed to this act dule (A.)either in British vesmarked (B.), either in British built ships or vessels ownsels, or vessels ed and navigated according to law, or in any ship or of the country. vessel bona fide the built of, and owned by the inhabitants

pean Sove

litions.

of any country or place belonging to, or under the dominion of the Sovereign or State of which the said articles are the growth, produce, or manufacture, such ship or vessel being navigated with a master and threefourths of the mariners, at least, belonging to such 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 or State, such ship or vessel last mentioned being also navigated with a master and threefourths 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.

IV. And be it further enacted, That it shall be lawful Certain art cles may be exportto export in any British built ship or vessel owned and ed direct from navigated according to law, or in any foreign ship or vessel, ports in scheas aforesaid, or in any British built ship or vessel so sold dule (A.) in as aforesaid, from any of the ports enumerated in the such British or foreign vessels, schedule annexed to this act, marked (A.), any article of on certain con- 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

Bond by master and export er for landing, &c.

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 of arms or naval No exportation allow the exportation of any arms or naval stores, unless stores, without a license shall have been obtained for that purpose, from license. his Majesty's Secretary of State; and, in case any such articles shall be shipped or waterborne, for the purpose of being exported contrary to this act, the same shall be forfeited, and shall and may be seized and prosecuted as hereinafter directed.

V. Provided always, and be it further enacted, That, for ten years after the passing of this act, nothing in this Proviso for act contained shall extend, or be construed to extend, to though not of foreign vessels, exclude from the trade allowed by this act, any foreign the built of ship or vessel which, previous to the passing of this act, country. may have been engaged in lawful trade with his Majesty's said Colonies. Islands, or Plantations, on account of such ship or vessel not being of the built of the country to which such ship or vessel may belong.

Proof of legal

VI. And be it further enacted, That, in case any doubt shall arise, whether any goods, wares, or merchandise, importation intended to be exported in any foreign ship or vessel, un- before goods der the authority of this act, had been legally imported exported. 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 merchandise, shall be suffered to be shipped for exportation.

of articles into

VII. And be it further enacted, That, from and after the passing of this act, there shall be raised, levied, col. On importation lected, and paid, unto his Majesty, his heirs and succes- ports in schesors, upon the several articles enumerated or described dule (A.) cerin the said schedule marked (C.), imported or brought tain duties in schedule (C.) into any of the ports enumerated in the schedule marked to be paid for (A.), from any such foreign Island, State, or Country, use of Colonies. under the authority of this act, the several 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 How recover 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.

ed.

How duties

applied in Colonies having

no General Courts or Assemblies.

How value of

to ad valorem

ed.

VIII. And be it further enacted, That, in case there shall be no General Courts or General Assemblies in the Colony, Province, or Plantation, in which the said duties shall have been levied and collected under the authority of this act, the net proceeds of such duties shall then be applied and appropriated in such and the like manner, and to such uses as any other 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 arts 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, articles subject by the schedule marked (C.), the duties imposed upon the duty ascertain importation of articles into his Majesty's Colonies, Plantations, or Islands, in America or the West Indies, are charged, not according to the weight, gauge, or measure, but according to the value thereof, and such value shall be ascertained by the declaration of the importer or proprietor of such articles, or his known agent or factor, 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

"Collector, or other Principal Officer." 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: Proviso where Provided, that, if upon view and examination of such articles not duly valued; 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 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 authorized and required to administer,) what is the invoiced price of such articles; and that he verily believes such invoice price is what taken to the current value of the articles at the place from whence be the value declared by the said articles were imported; and such invoice price, importer. 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, or his known agent or factor, and upon which the duties specified in the said schedule shall be charged and paid: Proviso where Provided, also, that, if it shall appear to the Collector, or value or invoice other chief officer of the customs, that such articles have price not 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 Commander in Chief of the Colony, Plantation, or Island, into which the said ar- What deemed ticles are imported; and such person shall declare, on the true value. 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. [The value of goods subject to ad valorem duty ascertained as by this section. See cap. 119. § 5. post.]

known.