Goods the produce of places within the limits of the Horses of persons travelling into or through the Pro- Cord Wood for Fuel, and Saw Logs brought into Up-> Duty free. per Canada Herrings taken and cured by the inhabitants of the Isle of Man, and imported direct from thence Any sort of Craft, Food, and Victuals, except Spirits, and any sort of Clothing and Implements, or Materials fit and necessary for the British Fisheries in America, imported into the place at or from whence such Fishery is carried on, in British ships Rice and Indian corn, and Lumber, the produce of any British possession on the West Coast of Africa, and imported direct from thence Goods, Wares, or Merchandise, not For every 100l. of being enumerated or described, nor otherwise charged with duty by this act Abatement of duty and re in certain cases. the true and real 15 0 0 And if any of the goods hereinbefore mentioned shall be imported through the United Kingdom, (having been mission of duty warehoused therein, and exported from the warehouse, or the duties thereon, if then paid, having been drawn back,) one-tenth part of the duties herein imposed, shall be remitted in respect of such goods; and if any of the goods hereinbefore mentioned, shall be imported through the United Kingdom, (not from the warehouse,) but after all duties of importation for home use thereon, shall have been paid thereon in the said United Kingdom, and not drawn back, such goods shall be free of all duties herein imposed. Not to repeal X. And be it further enacted, That nothing in this act, act 18 G. 3. c. or in any other act passed in the present session of Parliament, shall extend to repeal or abrogate, or in any way to alter or affect an act passed in the eighteenth year of 12; prior to that the reign of his late Majesty, king George the Third, entitled "An act for removing all doubts and apprehensions concerning taxation by the Parliament of Great Britain, in any of the colonies, provinces, and plantations in North America and the West Indies, and for repealing so much of an act made in the seventh year of the reign of his present Majesty, as imposes a duty on tea imported from Great Britain into any colony or plantation in America, as relates thereto," nor to repeal, or in any way alter or nor to repeal duties granted affect, any act now in force, which was passed prior to the last mentioned act, and by which any duties in any of act: the British possessions in America were granted, and still continue payable to the crown; nor to repeal, or in any nor to repeal way alter or affect, an act passed in the thirty-first year of the reign of his late Majesty king George the third, entitled an act to repeal certain parts of an act passed in the fourteenth year of his Majesty's reign, entitled "An act for making more effectual provisions for the government of the province of Quebec in North America, and to make further provisions for the government of the said province." 31 G. 3. c. 31. ed to purposes XI. And be it further enacted, That the duties imposed Duties imposby any of the acts hereinbefore mentioned or referred to, ed by acts pripassed prior to the said act of the eighteenth year of his or to act 18 G. late Majesty's reign, shall be received, accounted for, and 3. to be appliapplied for the purposes of those acts: Provided always, of those acts. that no greater proportion of the duties imposed by this act shall be charged upon any article which is subject also to duty, under any of the said acts, or subject also to duty under any colonial law, than the amount, if any, by which the duty charged by this act shall exceed such other duty or duties: Provided, nevertheless, that the full amount of the duties mentioned in this act, whether on account of such former acts, or on account of such colonial law, or on account of this act, shall be levied and recovered and received under the regulations, and by the means and powers of this act. measures. XII. And be it further enacted, That all sums of money Currency, granted or imposed by this act, either as duties, penalties, weights, and or forfeitures, in the British possessions in America, 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 moneys may be received and taken according to the proportion and value of five shillings and six pence the ounce in silver; and that all duties shall be paid and received in every part of the British possessions in America, according to British weights and measures in use at the time of passing of this collector of customs to treasurer of levied. act, and that in all cases where such duties are imposed according to any specific quantity, or any specific value, the same shall be deemed to apply in the same proportion to any greater or less quanty or value; and that all such duties shall be under the management of the commissioners of the customs. Duties paid by XIII. And be it further enacted, That the produce of the duties so received by the means and powers of this act, except such duties as are payable to his Majesty uncolony in which der any act passed prior to the eighteenth year of his late Majesty as aforesaid, shall be paid by the collector of the customs, into the hands of the treasurer or receiver general of the colony, or other proper officer authorized to receive the same, in the colony in which the same shall be levied, to be applied to such uses as shall be directed by the local legislatures of such colovies respectively ; and that the produce of such duties so received as aforesaid, in the colonies which have no local legislature, shall and may be applied in such manner as shall be directed by the commissioners of his Majesty's treasury. Drawback on rum, &c. of British posses sions, exported from Newfoundland to Canada, &c. Limitation as to drawback. Ship and cargo to be reported on arrival. XIV. And be it further enacted, That there shall be allowed, upon the exportation from Newfoundland to Canada, of rum or other spirits, being the produce of the British possessions in South America, or the West Indies, a drawback of the full duties of customs, which shall 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 landed in Canada: provided always, that no drawback shall be allowed 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. XV. And be it further enacted, That the master of every ship, arriving in any of the British possessions in America, 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 customhouse, for the port or district where he arParticulars of rives, and there make a report, upon oath, in writing, to the collector or controller, or other proper officer, of the report. arrival and voyage 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 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 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 unla Penalty for false report. den 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 of Entry outwards every ship, bound from any British Possession. in Amer- of ship for ica, or the Island of Mauritius, or the Islands of Guern- cargo. sey, 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, coun- Particulars of try, and tonnage; and, if British. the port of registry, entry. the name and country of the master. the country of the owners, the number of the crew, and how many are of cargo to be de the country of such ship; and if any goods be laden on Penalty 50%. board any ship, before such entry be made, the master of such ship, shall forfeit the sum of fifty pounds; and Content of the before such ship depart, the master shall bring and deliv-livered before er to the collector or controller, or other proper officer, departure. 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 Clearance of the Island of Mauritius, or from the Islands of Guern- ship for the sey, 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 shail be voyage. |