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scribe his name to any writing, purporting to be such affidavit, unless the person purporting to make such affidavit, shall actually appear before him, and be sworn to the truth of the same, such justice of the peace, or officer

aforesaid, shall forfeit and pay, for any such offence, the Oath of ex

sum of fifty pounds; and the person entering and shipping Poo".

such goods, shall deliver such affidavit to the collector or controller, or other proper officer, and shall make oath before him that the goods which are to be shipped by virtue of such entry, are the same that are mentioned in such affidavit; and the master of the ship in which such goods shall be laden, shall, before clearance, make oath before the collector or controller, that the goods shipped by virtue of such entry, are the same as are mentioned and intended on such affidavit, to the best of his knowledge and belief; and thereupon the collector and controller, or other proper officer, shall sign and give to the master a certificate of production, stating that proof has been made, in manner required by law, that such goods, (describing the same,) are the produce of such British possession, or of such island, and setting forth in such certificate the name of the exporter, and of the exporting ship, and of the master thereof, and the destination of the goods; and if any sugar, coffee, cocoa nuts, or spirits, be imported into any British possession in America, or into the island of Mauritius, as being the produce of some other such possession, or of such island, without such certificate of production, the same shall be forfeited; and if any mahogany be so imported, the same shall be deemed to be of foreign production.

Oath of the

XXVII. And be it further enacted, That, before any certificate of

sugar, coffee, cocoa nuts, spirits, or mahogany, shall be shipped for exportation, in any British possession in

session, or of the island of Mauritius, or shall be so shipped in the said island as being the produce of some British possession in America, the person exporting the same, shall, in the entry outwards, state the place of the production, and refer to the entry inwards, and landing of such goods, and shall make oath before the collector or controller to the identity of the same; and, thereupon, if such goods shall have been duly imported, with a certificate of production, within twelve months prior to the shipping for exportation, the collector and controller shall sign and give to the master a certificate of production, founded upon, and referring to, the certificate of produc. tion under which such goods had been so imported, and containing the like particulars, together with the date of such importation.

production on re-exportation - - from another America, as being the produce of some other such pos-colony.


ed British on

Goods brought XXVIII. And whereas it is expedient to make regulaover land, or tion respecting the inland trade of the British possesby inland navi.

sions in America; Be it therefore enacted, That it sball be lawful to bring or import by land, or by inland navigation, into any of the British possessions in America, from any adjoining foreign country, any goods which might be lawfully imported by sea into such possession from such country, and so to bring, or import such goods

in the vessels, boats, or carriages, of such country, as · well as in British vessels, boats or carriages.

XXIX. And be it further enacted, That no vessel or What vessels boat shall be admitted to be a British vessel or boat, on shall be deem- any of the inland waters or Jakes in America. except

such as shall have been built at some place within the the lakes in America.

British dominions, and shall be wholly owned by British subjects, and shall not bave been repaired at any foreign place, to a greater extent than in the proportion of ten shillings for every ton of such vessel or boat at any one time : Provided always. That nothing hereinbefore contained, shall extend to prevent the employment of any vessel or boat, as a British vessel or boat. on such inland waters or lakes, which shall have wholly belonged to Brirish subjects before the passing of this act and which shall not be repaired. as aforesaid, in any foreign

place after the passing of this act. Goods must XXX. Provided always, and be it further enacted, be brought to That it shall not be lawful so to bring or import any a place where there is a cus=goods, except into some port or place of entry at which tomhouse. a customhouse now is, or hereafter may be, lawfully

established : Provided also, that it shall be lawful for the Governor, Lieutenant Governor, or person administering the government of any of the said possessions, re

spectively, by and with the advice and consent of the exGovernor may ecutive council thereof, for the time being, if any execuappoint custom tive council he

'tive council be there established, froin time to time to houses.

diminish or increase, by proclamation, the number of ports or places of entry, wbich are, or hereafter may be, appointed in such province, for the entry of goods brought

or imported as aforesaid. Duties to be XXXI. And be it further enacted, That the duties collected in imposed by this act, shall be ascertained, levied, and resame manner

im covered, for and upon all goods so brought or imported, ported by sea, in the same manner, and by the same means, and under

the same rules, regulations, restrictions, penalties, and forfeitures, as the duties on the like goods imported by sea may and can be ascertained, levied, or recovered, as far as the same are applicable; and if any goods shall be brought or imported contrary hereto, or if any goods so brought or imported, shall be removed from the station


or place appointed for the examination of such goods by the officers of the customs, before all duties payable there. on shall have been paid or satisfied, such goods shall be forfeited together with the vessel, boat, or carriage, and the horses or other cattle, in or by which such goods shall have been so imported or brought, or so removed. XXXII. And be it further enacted, That the same ton- Duties in Can

uties shall be paid upon all vessels or boats of the ada on AmeriUnited States of America, importing any goods into America on either of the provinces of Upper or Lower Canada, as are, British boats. or may be, for the time being, payable in the United States of America, on British vessels or boats, entering the barbors of the State from whence such goods shall have been imported."

XXXIII. And whereas it is expedient to constitute Ports herein and appoint some of the free ports in America to be free

mentioned to warehousing ports, for all goods which may be legally housing ports, imported into the said ports, respectively; and it is also expedient to empower his Majesty to constitute and appoint from time to time, any other ports, in any of the said British possessions in America, to be, in like manner, free warehousing ports, for such goods as may be legally imported into such ports, respectively; and it is, therefore, necessary to make regulations for the appointing of proper warehouses at such ports, and for the lodg. ing and securing of goods therein: Be it therefore enacted, That the several ports hereinafter mentioned, that is to say, Kingston, in the island of Jamaica, Halifax, in Nova Scotia, Quebec, in Canada, Saint John's, in New Brunswick, and Bridge Town, in the island of Barbadoes, shall be free warehousing ports for the purposes of this act; and that it shall be lawful for the several collectors and controllers of the said ports, respectively, by notice in writing, under their hand, to appoint, from time to time, such warehouses, at such ports, respectively, as shall be approved of by them, for the free warehousing and securing of goods therein, for the purposes of this act, and also in such notice to declare what sorts of goods may be so warehoused; and, also, by like notice to revoke or alter any such appointment or declaration : Provided always, That every such notice shall be transmitted to the Governor of the place, and shall be published in such a manner as he shall direct.

XXXIV. And be it further enacted, That it shall be, Goods may lawful for the importer of any such goods into the said be, warehoused

rter of any such goods into the said without pay. ports, to warehouse the same in the warehouses so ap. ment of duty. pointed, without payment of any duty on the first entry thereof, subject, nevertheless, to the rules, regulations, restrictions, and conditions, hereinafter containod.

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Stowage of XXXV. And be it further enacted, That all goods so goods in ware mm

ware warehoused, shall be stowed in such parts or divisions house.

of the warehouse, and in such manner, as the collector Locking and and controller shall direct; and that the warehouse shall opening ware. be locked and secured in such manner, and shall be openhouse.

ed and visited only at such time, and in the presence of such officers, and under such rules and regulations, as the

collector and controller shall direct; and that all such Carrying goods to and goods shall, after being landed upon importation, be carfrom ware ried to the warehouse, or shall, after being taken out of house. the warehouse for exportation, be carried to be shipped,

under such rules and regulations as the collector and con

troller shall direct. nd upon en XXXVI. And be it further enacted, That, upon the try of goods to be warehoused. entry of any goods to be warehoused, the importer of such

goods, instead of paying down the duties thereon, shall give bond, with two sufficient sureties, to be approved of by the collector or controller, in treble the duties payable on such goods, with condition for the safe depositing of such goods in the warehouse mentioned in such entry, and for the payment of all duties due upon such goods, or for the exportation thereof, according to the first account taken of such goods upon the landing of the same; and with further condition, that no part thereof shall be taken out of such warehouse until cleared from thence upon due entry and payment of duty, or upon due entry for exportation; and with further condition, that the whole of such goods shall be so cleared from such warehouse ; and the duties, upon any deficiency of the quantity according to such first account, shall be paid

within two years from the date of the first entry thereof; Purchaser of and if, after such bond shall have been given, the goods,

- or any part thereof, shall be sold or disposed of, so that Ten of original the original bonder shall be no longer interested in or bond. have control over the saine, it shall be lawful for the

collector and controller to admit fresh security to be given, by the bond of the new proprietor, or other person having control over such goods, with his sufficient sureties, and to cancel the bond given by the original bonder of such goods, or to exonerate him to the extent of the

fresh security so given. Goods not duly XXXVII. And be it further enacted, That, if any warehoused,

f goods which have been entered to be warehoused shall feited. not be duly carried and deposited in the warehouse, or

shall afterwards be taken out of the warehouse without due entry and clearance, or, having been entered and cleared for exportation from the warehouse, shall not be duly Carried and shipped, or shall afterwards be re-land

goods may

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ed, except with permission from the proper officer of the customs, such goods shall be forfeited,

XXXVIII. And be it further enacted, That, upon the Account of entry and landing of any goods to be warehoused, the good

taken on landproper officer of the customs shall take a particular ac- ing. count of the same, and shall mark the contents on each package, and shall enter the same in a book to be kept for that purpose; and no goods which have been so ware- No goods to be housed shall be taken or delivered from the warehouse, taken out withexcept upon due entry, and under care of the proper officers for exportation, or upon due entry and payment of duty for home use; and whenever the whole of the goods warehoused under any entry shall be cleared from the warehouse, or whenever further time shall be granted for Deficiencies to any such goods to remain warehoused, an account shall be ascertained. be made out of the quantity upon which the duties have been paid, and of the quantity exported, and of the quantity, (to be then ascertained, of the goods still remaining in the warehouse, as the case may be, deducting from the whole the quantity contained in any whole packages, (if any,) which may have been abandoned, for the duties; and Duties to be if, upon such account, there shall in either case appear to paid up

ciencies. be any deficiency of the original quantity, the duty payable upon the amount of such deficiency shall then be paid.

XXXIX. And be it further enacted, That it shall be Samples may lawful for the collector and controller, under such regu- be taken. lations as they shall see fit, to permit moderate samples to be taken of any goods so warehoused, without entry, and without payment of duty, except as the same shall eventually become payable, as on a deficiency of the original quantity. XL. And be it further enacted, That it shall be lawful Goods may be

sorted and refor the collector and controller, under such regulations as they shall see fit, to permit the proprietor, or other person having control over any goods so warehoused, to sort, separate, and pack and repack any such goods, and to make such lawful alterations therein, or arrangements and assortments thereof, as may be necessary for the preservation of such goods, or in order to the salo, shipment, or legal disposal of the same; and also to permit Duty due on any parts of such goods so separated to be destroyed, but first quantity. without prejudice to the claim for duty upon the whole original quantity of such goods: Provided always, that Whole packit shall be lawful for any person to abandon any whole abandoned for packages to the officers of the customs for the duties, duty. without being liable to any duty upon the same.

XLI. And be it further enacted, That all goods which dood within have been so warehoused shall be duly cleared, either for two ye exportation or for home consumption, within two years sold.



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