59 Geo. 8.

c. 52.

except of so much as the duties payable on the importation or exportation thereof shall amount to; and such value shall be ascertained by the declaration of the importer, exporter, or proprietor, of such goods so imported or exported, or of his known agent or factor, in such manner and form, and under all such regulations, with respect to such declaration, and subject to all such forfeitures and penalties, as are prescribed, for ascertaining and collecting duties to be paid according to the value thereof, by any acts in force in Great Britain immeGoods under- diately before the said 5th July, 1819; and in case such goods shall not be valued according to the true and real value thereof, and according to the true intent and meaning of this act, and of the several acts in force in Great Britain, then it shall be lawful for the proper officer of customs to cause the same to be detained, and the said goods shall be dealt with, and the proper officers of customs shall proceed in every respect in the manner prescribed in such case by the said several acts respectively.

valued.

34 Geo. 3.

c. 122. § 2. Separate shipping bill.

Rule 12. The exporter or proprietor of all goods of the growth, production, or manufacture of the United Kingdom, not subject to duty on exportation, shall deliver or cause to be delivered to the searcher or other proper officer of customs a separate shipping bill, the indorsement on which shall contain a true and accurate specification of the quantity, quality, and value of all such goods, such value being in words at length, attested by the signature of the exporter or proprietor, or his known agent or factor, and such separate shipping bill so indorsed, attested, and delivered, shall have the same force and effect as the separate bill and declaration of the value before the principal officers formerly required by 53 Geo. 3. c. 98. and shall be subject to the regulations in the said act; and if the exporter or proprietor of any such goods, or his known agent or factor, shall not deliver the separate shipping bill so indorsed, or shall not produce the invoice of bills of parcels, or shall knowingly make any false specification or attestation of the value or contents of any such goods, either at the time of the first entry, or after the same have been allowed to be shipped for exportation, every such exporter, agent, or factor, shall for every such offence forfeit 201. to be sued for, recovered, and applied, in the same manner as any forfeiture inflicted by the said act may be sued for, &c.

c. 98. § 2.

satisfied with

export. Invoice and bills of par

tion.

ration.

Rule 13. If, upon the examination of such goods, it shall appear 53 Geo. 3. to the searchers, or other proper officers of customs, that the same Officers dishave not been truly and accurately valued according to the price valuation on thereof at the port of exportation, such officers are authorized and required to call for the production of the invoice and bills of parcels, els or such other documents relating to such goods as they may think necessary to ascertain the real and true value; and the said exporter, proprietor, or factor, is required to produce the same. And if it False valua• shall appear to such officers that any false valuation has taken place, the exporter, proprietor, or his known agent or factor, is hereby required to make declaration of the value de novo before the proper Fresh decla officers as aforesaid, conformably with the true and real value of such goods. And it shall be lawful for any officer of customs to detain and Detention of make stay of such goods, until such declaration de novo shall be made. Provided, that if, at the time of making the entry for the exportation Proprietor not of such goods of the growth, produce, or manufacture of the United tain value, Kingdom, the exporter or proprietor, or his known agent or factor, shall not be able to ascertain the contents, and the true and real value thereof, it shall be lawful for the proper officers of customs at the port of exportation to permit such exporter, &c. to ship and export such goods, upon his previously making oath before the collector and controller of customs, that such real value and specification of the contents cannot then be ascertained; and that within three months from the date of entry he will cause the separate bill and declaration hereinbefore required to be delivered to the proper officers aforesaid.

goods.

able to ascer

&c.

deliver bills,

declarations,

&c. § 3.

Rule 14. If the exporter or proprietor of such goods, or his known Neglecting to agent or factor, shall not deliver such separate bill and declaration making false within the time hereinbefore limited and directed, or shall not produce the invoice or bills of parcels of such goods, or shall knowingly make any false declaration of the value or contents of any such goods, either at the time of the first entry thereof, or after the same have been allowed to be shipped for exportation, every such exporter, agent, or factor, shall, for every such offence, forfeit 201.

17 Geo. 3.

c. 48. § 3.

Proof of damage.

TITLE XIII.-DAMAGED GOODS. (a)

[IT not unfrequently happens that goods, after they have been shipped in foreign parts, and before they are discharged from the importing vessel, are damaged. In such cases, the law authorizes a proportionate allowance to be made out of the duties of customs. Proof of the fact is required to be made by the joint affidavit of the importer or his agent, and the master of the vessel. If the importer be dissatisfied with the officers' allowauce, or if the officers deem themselves incompetent to decide what exact portion of damage the goods may have sustained, they may call in two indifferent merchants, who are to decide it upon oath. It is to be observed, that no allowance for damage can be made for warehouse goods, unless the same be claimed at the time they are first examined; nor for any goods whatever after they are taken out of the charge of the proper officers.

The usual way is, first to pay the duty, and afterwards to have the amount on the damage returned by a certificate. In one or two cases, however, on warehouse goods it has been permitted to be written off the account.]

Rule 1. No abatement or allowance shall be made in the duties for any goods whatsoever, on account of any damage such goods may have received, unless the importer or owner of such goods shall prove, to the satisfaction (b) of the commissioners of customs at London or Edinburgh respectively, or to the collector and controller of customs at the out-ports of this kingdom where such goods may be imported, that such goods are damaged, and are lessened in their true value, by means of some unavoidable accident which happened

(a) As to damaged tobacco, see TITLE 186.

As to damaged wine, see TITLE 188.

As to currants, figs, and raisins, see Rules 2-5 of this title.

(b) By order of the board of customs, dated 5th May, 1812, the attorney and solicitor-general having, it is stated, given their opinion, that according to the provisions of the law, the proof to be made by the parties of the fact of damage having been sustained must, if the goods are at an out-port, be adduced to the satisfaction of the collector and controller at such out-port, previous to any reference being made as to the quantum of damage, and that unless they are satisfied that some damage has been sustained for which an allowance ought to be made, the inquiry can proceed no further, and the claim must be disallowed.

By order of the board of customs, dated 26th July, 1811, it is directed, that whenever applications are made for allowances on goods, upon the ground of their being increased in weight owing to their having imbibed salt water, the surveyor and other proper officers do proceed immediately to ascertain the same, and grant certificates thereof, which are to be transmitted to the commissioners with all practicable dispatch, to receive their orders previously to the deduction being made from the foot of the landing waiter's account.

to them during the course of the voyage, after such goods were 17 Geo. 3. shipped and laden in foreign parts on board such vessel importing the same, and before such goods were landed in this kingdom.

c. 43.

c. 13. § 33.

payable.

Rule 2. If any goods whatever, on which specific duties are pay- 27 Geo. 3. able by this act according to the weight, tale, gauge, or measure Goods on thereof, and which shall be imported into Great Britain from foreign which duties parts (except wine, tobacco, raisins, and currants), shall receive any damage by salt water or otherwise, during the course of the voyage, after such goods shall have been laden or shipped in foreign parts, and before the same shall be unshipped or discharged from the vessel in which they shall be imported into Great Britain, so that the owner thereof shall be prejudiced in the sale of such goods, the principal officers of customs, or any two of them, whereof the collector (a) for the time being shall be one (the proof of such damage being first ascertained in the manner required by law, on the 10th May, 1787), shall have power to choose two indifferent merchants (a) experienced in the values of such goods, who, upon viewing the same, shall cer- How mertify and declare, upon their corporal oaths first administered by the decide. said officers, what damage such goods have receiyed, and how much the same are lessened in their true value, according to such damage, in relation to the duties set on them; and thereupon the proper officers are hereby authorized and required to make a just, reasonable, and proportionable allowance to the merchant, by way of return or re- Allowance. payment out of the duties due, and which shall bave been actually paid for the same. (b)

chants may

Rule 3. The act of 27 Geo. 3. c. 13. so far as the same relates to 33 Geo. 3.

(a) See Rule 4 of this title.

(b) By order of the board of customs, dated 10th January, 1788, and 19th December, 1795, no allowance is to be made for sugar wetted with salt water; but if the sugar be increased in weight an allowance is to be made for the same. By order of the board of customs, dated Nov. 1814, it is stated, that it is the practice in the port of London, to grant such allowance as may appear proper for increase of quantity by water or dirt, and not to make any allowance for damage on oil leaked out of packages, and afterwards pumped out of the ship's bold.

As to warehouse goods damaged, see TITLE 245, Rule 12.

It is the practice at the London docks to weigh rice at landing, and then to lodge it in warehouses, where the contents of each cask are passed through a screen, the damaged separated from the sound, and the tare of each cask taken; and, on the delivery thereof for home consumption, the duty is paid on the difference between the landing and delivery weights.

Order of the bourd of customs, dated 30th June, 1807.

c. 70. § 1.

c. 70.

Figs.

33 Geo. 3. making any allowance for damage (by way of return or re-payment out of the duties) on figs, shall be, and the same is hereby repealed, and shall no longer be put in practice.

Officers to ex

§ 5.

Rule 4. It shall be lawful for the commissioners of customs in Engamine goods, land and Scotland, respectively, to authorize such officers under their respective management as they shall judge proper, in the case of goods which shall have received damage during the course of the voyage (the proof of such damage being first ascertained in the manner required by law), to view and examine such goods, and to certify what damage such goods have received, and how much the same are lessened in their true value, according to such damage, in relation to Allowance. the duties set on them; and thereupon the commissioners of customs,

satisfied, or

petent.

in England and Scotland, respectively, shall direct a just, reasonable, and proportionable allowance to be made to the importer of such goods, by way of return or re-payment out of the duties due, and Importer not which shall have been actually paid for the same: provided, that if officer incom- the importer of such goods shall not be satisfied with the allowance so made, or the said officers so authorized by the said commissioners shall represent themselves to be incompetent to determine what will be a just, reasonable, and proportionable allowance in any particular case, then the regulations of the foregoing act of 27 Geo. 3. shall be resorted to, and duly complied with, in regard to ascertaining the quantum of such damage, on the oaths of two indifferent merchants.

59 Geo. 3. c. 52. § 34. Fruit.

46 Geo. 3. c. 82. § 4.

Rule 5. No allowance or abatement shall at any time be made out of the duties imposed upon any currants, figs, or raisins, in respect. of any damage which such currants, figs, or raisins, may have sustained in any voyage or otherwise,

TITLE XIV.—FEES.

Rule 1. EVERY landing waiter, or other proper officer of customs Landing wait. employed in the examination of goods imported into the port of Loners' accounts. don, is hereby required to make out and deliver, without delay, to the importer, proprietor, or consignee of any goods of the growth or produce of the West Indies, imported into such port, a correct account, extracted from the official books, of the weight, tale, gauge, or contents of all such goods, in the manner heretofore practised, in case he shall be called upon so to do, and without requiring, taking, or receiving any fee, perquisite, gratuity, or reward, whether pecuniary or otherwise, for the same, on pain of dismission.