under the hands and seals of the commissiouers of his Majesty's customs, which shall be signed by two or more commissioners or assistant commissioners of the customs, shall be deemed to be an order, document, instrument, or writing, under the hands and seals of the commissioners of his Majesty's customs, within the meaning of such law. III. And be it further enacted, That every act, matcers performed ter, or thing, required by any law, at any time in force, by persons and at places apto be done or performed by, to, or with, any particular pointed by officer, nominated in such law for such purpose, being commissioners. done or performed by, to, or with, any person appointed Duties of offi List of crews by the commissioners of his Majesty's customs to act for or in behalf of such particular officer, the same shall be deemed to be done or performed by, to, or with, such particular officer; and that every act, matter, or thing, required by any law. at any time in force, to be done or performed at any particular place within any port. being done or performed at any place within such port appointed by the commissioners of his Majesty's customs for such purpose, the same shall be deemed to be done or performed at the particular place so required by law. IV. And whereas another act was passed in the last session of Parliament, entitled "An act for the general of ships from regulation of the customs," and it is expedient to alter West Indies. and amend the same in manner bereinafter provided; be it therefore enacted, That so much of the said act as requires that the master of every British ship arriving at any port in the United Kingdom, on her return from any British possession in America, shall deliver upon oath to the collector or controller a certain list of the crew of such ship, shall apply only to ships so arriving on their return from the West Indies. Perfect entry after bill of sight. V. And whereas, by the said Act for the general regulation of the customs, it is enacted, that no goods shall be unladen from any ship arriving from parts beyond the seas. before due entry of such goods shall have been made; and that no entry for the landing of any goods shall be valid, unless made in manner therein directed; and that any goods taken or delivered out of any ship, by virtue of any entry not so made, shall be deemed to be goods landed without due entry thereof, and shall be forfeited And whereas provision is nevertheless made for the landing of goods in certain cases by bill of sight, for examination by the importer, in presence of the proper officers, prior to his making a perfect entry for the same; be it therefore enacted, That such goods, although landed by bill of sight, shall not be deemed to be landed, or to be delivered out of the ship within the meaning of the said act, except in virtue of such perfect entry when the same shall have been made; and that, if such perfect entry be not made in manner required by the said act for the landing of goods as herein before mentioned, such goods shall then be deemed to be goods landed without due entry thereof, and shall be forfeited. 73 Restrictions on VI. And be it further enacted, That so much of the as prohibits the importation of any spirits on account of repealed. be imported VII. And whereas it is expedient to subject the im- Gloves only to portation of gloves to certain restrictions; be it therefore into port of enacted, That it shall not be lawful to import any leather London till 5th gloves into any port, other than the port of London, until July, 1827. after the fifth day of July, one thousand eight hundred and twenty seven, nor unless in packages, each of which shall contain one hundred pairs of such gloves at least, nor unless in ships of the burthen of seventy tons or upwards; and that such restrictions shall be complied with and enforced in like manner as if the same were set forth in a table denominated "A table of prohibitions and restrictions inwards," contained in the said act for the regulation of the customs. Stamps on exported. VIII. And be it further enacted, That all bonds given to prevent the relanding of plate, in respect of which any bonds for plate drawback shall be allowed upon the exportation thereof, shall be liable only to the same duties of stamps as any bonds given for or in respect of the duties of customs, or for preventing frauds or evasions thereof, arc or shall be liable to under any act for the time being in force for granting duties of stamps. Power to fix IX. And be it further enacted, That it shall and may be lawful for the commissioners of his Majesty's treasury rate of rent in of the United Kingdom of Great Britain and Ireland, or the King's the commissioners of his Majesty's customs, by warrant warehouse. or order under their hands respectively, to fix the amount of warehouse rent to be paid for any goods taken to and Coast duty ad valorem. of Man. secured in any of the King's warehouses in the United Kingdom, or in the Isle of Man, for the security of the duties thereon, or to prevent the same from coming into home use. X. And be it further enacted, That if any goods brought coastwise be subject to duty according to the value thereof, such value shall be ascertained in the same manner and under the same regulations and conditions as is and are directed in the said act in respect of goods imported from foreign parts. Coffee import- XI. And be it further enacted. That it shall be lawful ed into the Isle to export from the United Kingdom to the Isle of Man, and to import into the Isle of Man direct from the United Kingdom, without the license of the commissioners of the customs, any quantity of coffee of the British plantations upon which the duty payable in the United Kingdom shall have been paid; and that a drawback of four pence for every pound of such coffee shall be allowed upon the exportation thereof. Licenses, for what vessels required. XII. And whereas another act was passed in the last session of Parliament, entitled "An act for the prevention of smuggling," and it is expedient to alter and amend the same in manner hereinafter provided; be it therefore enacted, That no license, (except a license for arming.) shall be required under the said act, for any ship or vessel which is of the burthen of two hundred tons or upwards, nor for any square rigged ship or vessel, or any ship, vessel, or boat, propelled by steam, which is not of greater length than in the proportion of three feet six License bond. inches to one foot of breadth; and that no greater or other security shall be required on account of any license to be issued under the said act, than in the sum of one thousand pounds, or in the single value of the vessel or boat for which such license is to be issued, if such value be less than one thousand pounds, and by the sole bond of such owner or owners of su h vessel or boat : Minors being Provided alway's, That, if any such bod shall be taken of owners of boats. License bond not to be cancelled for 12 months. the owner of any boat who shall not have attained the age of twenty-one years, such bond shall, nevertheless, be valid and effectual to all intents and purposes; any thing in any act, or in any law, custom, or usage, to the contrary notwithstanding. XIII. And be it further enacted, That no bond given on account of the license of any vessel or boat, under the said act for the prevention of smuggling, shall be cancelled until the space of twelve months after the license for which such bond had been entered into shall have been delivered up to the proper officer of the customs; and such bond shall remain in full force and effect for the time of twelve months after the delivering of the license as aforesaid, unless fresh security shall be given for such vessel or boat. XIV. And be it further enacted, That in case any Goods forfeited with vessel. vessel shall, on account of any goods, become liable to forfeiture under the said act for the prevention of smuggling, the goods creating such forfeiture shall also be forfeited. XV. And whereas by the said act for the prevention Foreign boat of smuggling, it is enacted, that if any foreign vessel within one league forfeit shall, in certain cases therein described, be found within ed as foreign one league of the coast of the United Kingdom, such ves- vessel would sel shall be forfeited; be it therefore enacted, That the be. like forfeiture shall, in similar cases, attach equally to any foreign boat, as fully and effectually as if in the said act such forfeiture had been made to attach to any foreign vessel or boat. vessel or any thereof, to for Vessels or XVI. And be it further enacted, That, if boats arriving boat whatever shall arrive or shall be found or discover- in port with ed to have been within any port, harbor, river, or creek, spirits or tobac of the United Kingdom, not being driven therein by stress co in small packages, forof weather or other unavoidable accident, having on feited, and perboard, or in any manner attached or affixed thereto, or sons found on having had on board, or in any manner attached or affix- board knowing ed thereto, or conveying or having conveyed in any man- feit 100%. ner, within any such port, harbor, river, or creek, any brandy or other spirits, except rum, in any cask or package of less size or content than forty gallons, except only for the use of the seamen then belonging to and on board such vessel or boat, not exceeding two gallons for each seaman, or any tobacco or snuff in any cask or package in which such tobacco or snuff could not be legally imported into the United Kingdom in such vessel, (except loose tobacco for the use of the seamen, not exceeding five pounds weight for each seaman,) every such vessel or boat, together with such spirits or tobacco, shall be forfeited; and every person found or discovered to have been on board such vessel or boat, at the time of her becoming so liable to forfeiture, and knowing such spirits or tobacco to be or to have been on board, or attached to such vessel or boat, shall forfeit the sum of one hundred pounds, and shall be liable to detention and prosecution, and to be dealt with in the manner directed by the said act for the prevention of smuggling, in cases of persons found or discovered to have been on board vessels liable to forfeiture under that act: Provided always. That, if it shall be made appear by proof on eath, to the satisfaction of the commissioners of his Majesty's customs, that the said spirits or tobacco were on board without the Writ of certio to be granted unless objec tions to proceedings be stated. knowledge or privity of the owner or master of such vessel or boat, and without any wilful neglect or want of reasonable care on their or either of their behalfs, that then and in such case the vessel or boat shall not be liable to forfeiture, although the persons concerned in placing the said spirits or tobacco on board, or knowing thereof, shall be liable to detention and prosecution as aforesaid. XVII. And be it further enacted, That no writ of cerrari and of ha- tiorari shall issue from his Majesty's Court of King's beas corpus not Bench, to remove any proceedings before any Justice or Justices of the Peace, under any act for the prevention of smuggling, or relating to the revenue of the customs : nor shall any writ of habeas corpus issue, to bring up the body of any person who shall have been convicted before any Justice or Justices of the Peace, under any such act, unless the party, against whom such proceedings shall have been directed, or who shall have been so convicted, or his attorney or agent, shall state, in an affidavit in writing, to be duly sworn, the grounds of objection to such proceedings or conviction; and that upon the return to such writ of certiorari or habeas corpus, no objection shall be taken or considered, other than such as shall have been stated in such affidavit; and that it shall be lawful for any Justice or Justices of the Peace, and they are hereby required, to amend any information, conviction, or warrant of coininitment, for any offence under any such act. Gaolers not to for £100. XVIII. And be it further enacted, That it shall not be discharge per- lawful for the gaoler or keeper of any prison, in virtue sons confined of any authority to him given by the said act for the prevention of smuggling, to discharge any person who shall have been committed to such prison for non-payment of any penalty or penalties, if such penalty or penalties shall amount to or exceed the sum of one hundred pounds; any thing in the said act to the contrary notwithstanding. Signals to sels. XIX. And be it further enacted, That every intimasmuggling ves- tion to any smuggling vessel or boat, in whatever manner given, shall be deemed to be a signal within the meaning of the said act for the prevention of smuggling, and shall subject the person giving such information to be detained and proceeded against as directed by the said act. Proof on trial der. XX. And be it further enacted, That upon the trial of of treasury or any issue, or upon any judicial hearing or investigation, touching any penalty or forfeiture under any law or laws relating to the revenue of the customs or excise, or to the law of navigation, where it may be necessary to give proof of any order issued by the commissioners of his |