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demanded 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 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 clearance, or if the

master shall deliver a false content, or shall not truly Penalty for not answer the questions demanded of him, he shall forfeit clearing £100. the sum of one hundred pounds.

XVII. Provided always, and be it further enacted, Newfoundland that whenever any ship

on That whenever any sbip shall be cleared out from any fishing certifi. port in Newfoundland, or in any other part of his Majesty's cates in lieu of dominions, for the fisheries on the banks or coasts of Newclearance, dur- foundland, or Labrador, or dependencies thereof, withishing out 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 ollicer 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 tbereof 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, wbich 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, sball be exempt from all obligation to make any entry at, or obtain any clearance from, any Customhouse at Newfoundland, upon arrival at, or departure from, any of the ports or harbors of the said Colony or its dependencies during the continuance of the fishing season for which such certificate may have been granted; and previously

to obtaining a clearance at the end of such season, for At the ene of any other voyage at any of such ports, the master of such the season the ship shall deliver up the before mentioned certificate to certificate to be th delivered up.

be the principal officer of the Customs of such port: pro

vided 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 merchandises, 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, such ship shall forfeit the Ships trading. said fishing certificate, and shall thenceforth become and to i be subject and liable to all such and the same rules, re

certificate. strictions, and regulations, as ships in general are subject or liable to.

XVIII. And be it further enacted, That no goods shall Entry of goods be laden, or water-borne to be laden on board any ship, or unladen.

to be laden 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 Regulations inshall be so laden or water-borne, or so unladen, except wards and outat some place at which an officer of the Customs is ap- wards. pointed to attend the lading and unlading of goods, or at some place at 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 Regulations Customs to make and appoint such other regulations for coastwise. 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, Forfeiture. 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 persons en- Particulars of tering any such goods shall deliver to the Collector or entry of goods Controller, or other proper officer, a bill of the entry inwards and

outwards. thereof, fairly written in words at length, containing the name of the exporter or importer, and of the ship, and of 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 persons shall, at the same time, pay down all duties due upon the goods, and the Collector and Controller, or other proper officers, shall thereupon grant their warrant for the lading or unlading of such goods.

XX. And be it further enacted, That, if the importer Entry inwards of any goods shall declare upon oath before the Collector by bill of sight. or Controller, or other proper officer, that he cannot, for want of full information, make perfect entry thereof, it

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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 wbich 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 expense of the importer, and may be seen and examined by such importer, in the

presence of the proper officers; and within three days Within three after the goods shall have been so landed, the importer days after land shall make a perfect entry thereof, and pay down all duing of goods en- ties due thereon; and in default of such entry, such goods try to be made and duties paid shall be taken to the King's warehouse; and if the im

porter 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. Goods subject XXI. And be it further enacted. That in all cases where to ad-valorem the duties imposed by this act upon the importation of arduty.

ticles into his Majesty's possessions in America or the

Island of Mauritius are charged, not according to the Value to be de weight, tale, gauge or measure, but according to the vaclared on entry, lue thereof, such value shall be ascertained by the decla

ration of the importer of such articles, or his known agent, in manner and form following that is to say:

“1, 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 - Witness my hand, the day of - A. B.

"The above declaration signed the - day of -- ; in the presence of C. D, Collector, [or other principal officer.”).

Which declaration shall be written on the bill of entry of such articles, and shall be subscribed with the band of

the importer thereof, or his known agent, in the presence Mode of pro

of the Collector or other principal officer of the Customs ceeding if" at the port of importation : Provided. that if, upon view goods be un- and examination of such articles, by the proper oflicer of dervalued.

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, ther, and in such case, the importer, or his known agent, shall be required to declare on oath, before the Collector or Controller what is the invoice price of such articles, and that he verily believes such invoice price is the current value of the articles at the place from whence the said articles were imported ; and such invoice price, with the addition of ten pounds per centum thereon, shall be Proofofinvoice deemed to be the value of the articles, in lieu of the value price. so declared by the importer or bis known agent, and upon which the duties imposed by this act shall be charged and paid : Provided also, that if it shall appear to the Collector and Controller, or other proper officer, that such articles have 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, If necessary in such case, be examined by two competent persons, to two persons be nominated and appointed by the Governor or Com- may be nomimander-in Chief of the colony, plantation, or island, into

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price. which the said articles are imported, and such persons shall declare on oath, before the Collector or Controller, or other proper officer, 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 imposed by this act shall be charged and paid.

XXII. And be it further enacted, That, if the importer If importer reof such articles shall refuse to pay the duties hereby im- fuse to pay such posed thereon, it shall and may be lawful for the Collec- duty, the goods.

may be sold. tor, or other chief officer of the Customs, where such articles shall be imported, and he is hereby respectively required to take and secure the same, with the casks or other package thereof, and to cause the same to be publicly sold, within the space of twenty days, at the most, after such refusal made, and at such time and place as such officer shall, by four or more days' public notice, appoint for that purpose, which articles shall be sold to the best bidder; and the money arising from the sale thereof, shall be applied, in the first place, in payment of the said duties, together with the charges that shall have been occasioned by the said sale, and the overplus, if any, shall be paid to such importer or proprietor, or any other person authorized to receive the same.

XXIII. And be it further enacted, That every im- If goods be nol porter of any goods, shall, within twenty days after the entered in 20 arrival of the importing ship, make due entry inwards days, the officer

may land and of sach goods, and land the same; and, in default of such so

or such secure them. entry and landing, it shall be lawful for the officers of the Customs to convey such goods to the King's warebouse; and, if the duties due upon such goods be not paid If duties be not within three months after such twenty days shall have paid within 3 expired, together with all charges of removal and ware

e to be sold house rent, the same shall be sold, and the produce there."

of shall be applied, first, to the payment of freight and charges; next, of duties; and the overplus, if any, sball be paid to the proprietor of the goods.

XXIV. And be it further enacted, That no goods shall Goods import- be imported into any British possession, as being imported from United ed from the United Kingdom, or from any other British Kingdom or British posses- possession, (if any advantage attach to such distinction, sions, must ap- unless such goods appear upon the cockets, or other propear in cocket, per documents, for the saine to have been duly cleared &c.

outwards, at the port of exportation in the United Kingdom, or in such other British possession, nor unless the ground upon which such advantage be claimed be stated in such cocket or document.

XXV. And be it further enacted, That no entry, nor Entry not to be valid, if

any warrant for the landing of any goods, or for the goods be not taking of any goods out of any warehouse, shall be properly de deemed valid, unless the particulars of the goods and scribed in it.

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, or 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 in such entry by the denominations, and with the characters and circumstances according to which such goods are charged with duty, or may be imported; and any goods taken or delivered out of any ship, or out of any warehouse, 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, and shall be forfeited. :

XXVI. And be it further enacte:), That, before any Certificate of production for sugar, coffee, cocoa nuts, spirits, or mahogany, shall be sugar, coffee, shipped for exportation in any British possession in cocoa nuts, America, or in the island of Mauritius, as being the pro

ma- duce of such possession, or of such island, the proprietor hogany. Oath of the of the estate on which such goods were produced, or his grower. knowo agent, shall make and sign an affidavit, in writing,

before the collector or controller at the port of exportation, or before one of his majesty's justices of the peace, or other officer, duly authorized to administer such oath, residing in or near the place where such estate is situated, declaring that such goods are the produce of such estate, and sucli affidavit shall set forth the name of the estate, and the description and quantity of the goods, and the packages containing the saine, with the marks and numbers thereon, and the name of the person to whose charge, at the place of shipment, they are to be sent; and if any justice of the peace, or other officer aforesaid, shall sub

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