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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-soo. 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 18.2 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of certain enumerated articles, and the re-exportation thereof from such ports;” shall be, and the same are hereby, repealed.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 no-Proviso for thing in this act contained shall extend. or be deemed, or i. o construed to extend, to release or discharge any seizure. of goods, wares, and merchandise, or of any ship or ves- incurred. sel, 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 divided, 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.

por

in

B

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 import. ed 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 do- miren island in the West

ho reign island in the West Indies, whether such country or minion of Euro-TES" Isana in the west pean Sove island as aforesaid, shall be under the dominion of any reign, &c. into foreign European Sovereign or State, or otherwise, the

in sche articles enumerated in the schedule annexed to this act dule (A.)either

sh vese marked (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

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

to export in any British built ship or vessel owned and ed direct from navigated according to law, or in any foreign shipor vessel, ports in sche. as aforesaid, or in any British built ship or vessel so sold dule (A.) in ou o fornenit from any

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 bis Malitions. jesty'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 resse), 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 peBond by mas. nalty equal to half the value of the said articles ; such bond ter and export to

"to be entered into by the master and exporter before the er for landing, &c.

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 ·

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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 lauded; 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

No exportation

or of arms or naval 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

foreign vessels, act contained shall extend, or be construed to extend, to thous 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.

VI. And be it further enacted, That, in case any doubt shall arise, whether any goods, wares, or merchandise, impo

se Proof of legal

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.

VII. And be it further enacted, That, from and after the passing of this act. there shall be raised. levied. col. On importation

all be raised, tevreu, Col. of articles into lected, and paid, unto his Majesty, his heirs and succes- ports in sche sors, 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 ic! (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

How recovered.

How duties applied in Colonies having . no General Courts or Assemblies.

How value of

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, re-
spectively, 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 findies, are or may
be raised, levied, collected, paid, and recovered, by any
act or acts of Parliament now in force, as fully and effec-
tually, to all intents and purposes, as if the several clauses,
powers, directions, penalties, and forfeitures, relating
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 Planta-
tion, 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.
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 Planta-
tions, 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 object by the schedule marked (C.), the duties imposed upon the

to ad valorem duty ascertained.

importation of articles into his Majesty's Colonies, Plan

tations, 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 ork. and numbers, as the case may be..] are of the value o

“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 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

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

duly valued;

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, 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 spe

importer.

cified in the said schedule shall be charged and paid : Proviso where Provided, also, that, if it shall appear to the Collector, or value orinvoice

other chief officer of the customs, 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, 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

price not
Known.

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.

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