and Bombay, shall, before any goods be laden therein, deliver to the collector or comptroller, or other proper officer, an entry outwards under his hand of the destination of such ship, stating her name, country, and tonnage, and, if British, the port of registry, the name and country of the master, the country of the owners, the number of the crew, and how many are of the country of such ship; and if any goods be laden on board any ship before such entry be made, the master of such ship shall forfeit the sum of 501.; and before such ship depart, the master shall bring and deliver to the collector or comptroller, or other proper officer, a content in writing under his hand of the goods laden, and the names of the respective shippers and consignees of the goods, with the marks and numbers of the packages or parcels of the same, and shall make and subscribe a declaration to the truth of such content as far as any of such particulars can be known to him; and the master of every ship bound from any such possession, whether in ballast or laden, shall, before departure, come before the collector or comptroller, or other proper officer, and answer all such questions concerning the ship and the cargo, if any, and the crew and the voyage, as shall be demanded of him by such officer; and thereupon the collector and comptroller, 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 answer the questions demanded of him, he shall forfeit the sum of 1007. - § 22.

Goods not stated to be Produce of British Possession to be deemed of Foreign Production. - No goods shall be stated in such certificate of clearance of any ship from any British possession to be the produce of such possession unless such goods shall have been expressly stated so to be in the entry outwards of the same; and all goods not expressly stated in such certificate of clearance to be the produce of such possession shall, at the place of importation in any other such possession or in the U. Kingdom, be deemed to be of foreign production. - § 23.

Clearing Officers to ascertain and certify that the Cargo of certain Ships is below Deck. - Betore any clearing officer permits any vessel wholly or in part laden with timber or wood goods to clear out from any British port in N. America, or in the settlement of Honduras, for any port in the U. Kingdom, at any time after the first day of September or before the first day of May in any year, he shall ascertain that the whole of the cargo of such vessel is below deck, and shall give the captain or other person having command of such vessel a certificate to that effect; and no captain or other person having command of any vessel so laden as aforesaid shall sail from any of the ports aforesaid for any port of the U. Kingdom, at any such time as aforesaid, until he has obtained such a certificate as aforesaid from the clearing officer.-24.

No Part of the Cargo of such Ship to be placed on Deck. No captain, owner, supercargo, or other person having command of any vessel in respect of which such certificate as aforesaid has been obtained shall place, or permit or cause to be placed, or to remain or be upon or above the deck of such vessel any part of the cargo thereof until such vessel has arrived at the port of her destination: provided always, that if the captain or other person having command of any such vessel consider that it is necessary, in consequence of the springing a leak, or of other damage received or apprehended during the voyage, to remove any portion of the cargo upon deck, he may remove or cause to be removed upon the deck of such vessel so much of the cargo, and may permit the same to remain there for such time as he considers expedient: provided also, that the store spars or other articles necessary for the vessel's use shall not be taken to be cargo for the purposes of this act. - § 25.

Penalty for Default. If any captain or other person having the command of any vessel for which such certificate as aforesaid is hereby required, sails or attempts to sail without having obtained such certificate, or places or permits, or causes to be placed or to remain or be upon or above the deck of such vessel any part of the cargo thereof, except in the cases in which the same is not hereby forbidden, he shall for every offence forfeit and pay any sum not exceeding 1007. — § 26.

Certain Produce of the State of Maine to be treated as the Produce of New Brunswick. - Whereas a treaty has been concluded between H. M. and the U. States of America, dated the 9th of August 1842, whereby it is stipulated that all the produce of the forest in logs, lumber, timber, timber boards, staves, or shingles, or of agriculture not being manufactured, grown on any of those parts of the state of Maine watered by the river St. John or by its tributaries, of which fact reasonable evidence shall, if required, he produced, shali have free access into and through the said river and its said tributaries having their source within the state of Maine, to and from the seaport at the mouth of the river St. John, and to and round the falls of the said river, either by boats, rafts, or other conveyance; and that when within the province of New Brunswick the said produce shall be dealt with as if it were the produce of the said province: and whereas it is the intention of the high contracting parties to the said treaty that the aforesaid produce should be dealt with as if it were the produce of the province of New Brunswick; be it therefore enacted. that the produce in the said recited treaty and herein-before described shall, so far as regards all laws relating to duties, navigation, and customs in force in the U. Kingdom, or in any of H. M.'s dominions, be deemed and taken to be and be dealt with as the produce of the province of New Brunswick: provided, that in all cases in which declarations and certificates of production or origin and certificates of clearance would be required in respect of such produce, if it were the produce of New Brunswick, similar declarations and certificates shall be required in respect of such produce, and shall state the same to be the produce of those parts of the state of Maine which are watered by the river St. John or by its tributaries. - § 27.

Newfoundland Fishing Certificates in lieu of Clearance during the Fishing Season. Whenever a ship shall be cleared out from any port in Newfoundland, or in any other part of H. M.'s dominious, for the fisheries on the banks or coasts of Newfoundland or Labrador, or the dependencies thereof, without 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 such ship shall be entitled to demand from the collector or other principal officer 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 for 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 thereof shall be made by the master of such ship to the principal officer of customs at such port, and all ships having such certificate which has been so reported, and being actu dly engaged in the said fishery, or in carrying coast wise, 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, shall be exempt from all obligation to make an entry at or obtain any clearance from any custom-house at Newfoundland, upon arrival or departure from any of the ports or harbours 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 any voyage at any of such ports the master of such ship shall deliver up the before-mentioned certificate to the principal officer of the customs of such port: provided 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 merchandizes whatsoever other than fish, seals, oil made of fish or scais, salt, provisions, and other things, being the produce of or usually employed in the said fishery, such ship shail forfeit the said fishing certificate, and shall thenceforth be subject and liable to the same rules, restrictions, and regulations as ships in general are subject to. — § 28.

Entry of Goods to be laden or unladen. – No goods shall be laden or waterborne to be laden on board any ship, or unladen from any ship, in any British possessions in America or in the Mauritius, or the

Islands of Guernsey, Jersey, Alderney or Sark, until due entry have been made of such goods, and warrant granted for the lading or unlading of the same; and no goods shall be so laden or waterborne, or sa unladen, except at some place at which an officer of the customs is appointed to attend the lading and unlading of goods, or at some place for which a sufferance shall be granted by the collector and comptroller or other principal officer for the lading and unla-ling of such goods; and no goods shall be so laden or unladen except in the presence or with the permission in writing of the proper officer: provided, that it shall be lawful for the commissioners of customs to make such other regulations for the carrying coastwise of any goods, or for the removing of any goods for shipment, as to them shall appear expedient; and all goods faden, waterborne, or unladen contrary to the regulations of this act, or contrary to any regulations so made and appointed, shall be forfeited. - § 29.

Commissioners of Customs may declare Trade between neighbouring Colonies a Coasting Trade. -Whenever it shall appear to the commissioners of customs expedient to establish a coasting trade for the removal of goods generally, or for the removal of any particular goods between neighbouring perts of different colonies similarly circumstanced in respect of duties in any British possession abroad, the said commissioners may issue directions for that purpose, and from and after the publication thereof in the Gazette, or other public paper printed in the said colonies to which such coasting trade has been extended, the same shall be in full force and effect; and such coasting trade shall be subject to the like rules, regulations, penalties, and forfeitures as the said commissioners are authorized to make for the carrying coast wise of any goods under the provisions of this act. -- § 30.

Particulars of Entry of Goods Inwards and Outwards. — The person entering any goods shall deliver to the collector or comptroller or other proper officer a bill of the entry 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 setting forth whether such goods be the produce of the British possessions in America or not, and shall also deliver at the same time one or more duplicates of such bill, in which all sums and numbers may be expressed in figures; and the particulars to be contained in such bill of entry shall be written and arranged in such form and manner, and the number of such duplicates shall be such, as the collector or other principal officer shall require, and such person shall at the same time pay down all duties due upon the goods; and the collector and comptroller or other proper officer shall thereupon grant their warrant for the lading or unlading of such goods. — § 31.

If no Officer of Customs be resident at Port of Shipment, by whom Certificate may be granted.-Where there is no collector or comptroller or officer of customs at the port or place of shipment of such goods, then the principal civil officer in the service of H. M. at such place, or his sufficient representative, shall be deemed and taken to be the proper officer for the performance of all such duties with respect to such goods as are hereby required to be performed by the collector or other officer or officers of customs. - $32.

Entry Inwards by Bill of Sight. If the importer of any goods make and subscribe a declaration before the collector or comptroller or other proper officer that he cannot, for want of full information, make perfect entry thereof, it shall be lawful for the collector and comptroller or other proper officer to receive an entry by bill of sight for the packages or parcels of such goods by the best description which 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 expence of the importer, and may be seen and examined by such importer in the presence of the proper officers; and within 3 days after the goods shall have been so landed the importer shall make a perfect entry thereof, and pay down all duties due thereon, and in default of such entry such goods shall be taken to the Queen's warehouse; and if the importer shall not, within 1 month after such landing, make perfect entry of such goods, and pay the duties 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. -- § 33.

Goods subject to ad valorem Duty. In all cases where the duties imposed by this act upon the importation of articles into H. M.'s possessions in America or the Mauritius are charged according to the value thereof, such value shall be ascertained by the declaration of the importer of such articles, or his known agent, in manner and form following; viz.

14. 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. day of in the presence of C. D., collector [or

The above declaration signed the * other principal officer.]' Which declaration shall be written on the bill of entry of such articles, and shall be subscribed with the hand of the importer thereof, or his known agent, in the presence of the collector or other principal officer of the customs at the port of importation; provided that if upon view and examination of such 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 his known agent shall be required to declare on oath before the collector or comptroller 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 101. per cent. thereon, shall be deemed to be the value of the articles, in leu of the value so declared by the importer or his known agent, and upon which the duties imposed by this act shall be charged and paid: provided also, that if it appear to the collector or comptroller 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 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 articles are imported; and such persons shall declare on oath before the collector or comptroller 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. — § 34.

If Importerefuse to pay such Duty the Goods may be sold. If the importer of such articles shall refuse to pay the duties hereby imposed thereon, it shall be lawful for the collector or other chief officer of the customs where such articles shall be imported, and he is hereby required, to take and secure the same, with the casks or other packages thereof, and to cause the same to be publicly sold within the space of 20 days at the most after such refusal made, and at such time and place as such officer shall, by 4 or more days public notice, appoint for that purpose, which articles shall be sold to the best bidder; and the money arising from the safe thereof shall be applied in the first place in payment of the said duties together with the charges occasioned by the said sale, and the overplus, if any, shall be paid to such importer or proprietor, or other person authorized to receive the same. 35.

If Goods be not entered in 20 Days, the Officer may land and secure them. Every importer of any goods shall, within 20 days after the arrival of the importing ship, make due entry inwards of such goods, and land the same: and in default of such entry and landing it shall be lawful for the officers of the customs to convey such goods to the Queen's warehouse; and if the duties due upon such goods be not paid within 3 months after such 20 days shall have expired. together with all charges of removal and warehouse rent, the same shall be sold, and the produce thereof shall be applied first to the payment of

freight and charges, next of duties, and the overplus, if any, shall be paid to the proprietor of the goods, or other person authorized to receive the same. -§36.

In Places where there is no Comptroller, &c. Every act, matter, or thing required by any law at any time in force to be done or performed by the collector and comptroller of customs in any of H. M.'s possessions abroad shall and may be done or performed at such ports or places where there is no comptroller of customs by the collector or other principal officer of customs; and every such act, matter, or thing so done or performed by such collector or other principal officer of customs shall be as valid and effectual in law, as if the same had been done and performed by any collector and comptroller of customs under any law now in force, or hereafter to be made. — § 37.

Goods must appear in Cocket, &c. No goods shall be imported into any British possession as being imported from the U. Kingdom, or from any other Bri'ish possession (if any advantage attach to such distinction), unless such goods appear upon the cockets or other proper documents for the same to have been duly cleared outwards at the port of exportation in the U. Kingdom, or in such other British possession, nor unless the ground upon which such advantage be claimed be stated in such cocket or document. § 38.

Goods when to be deemed Growth of U. Kingdom, &c.-No goods shall, upon importation into any British possession in America, or in the Mauritius, be deemed to be of the growth, production, or manufacture of the U. Kingdom, or of any British possession in America or the Mauritius respectively, unless imported from the U. Kingdom, or from some British possession in America or the Mauritius respectively. -39.

Entry not valid if Goods be not properly described. No entry, nor any warrant, for the landing of goods, or for the taking of goods out of any warehouse, shall be deemed valid, unless the particulars of the goods and packages in such entry 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 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 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.-40.

Certificate of Production for Sugar, Coffee, Cocoa, or Spirits.- Before any sugar, coffee, cocoa, or spirits be shipped for exportation in any British possession in America, or in the island of Mauritius, as being the produce of such possession or of the said island, the proprietor of the estate on which such goods were produced, or his known agent, shall make and sign a declaration in writing before the collector, comp troller, or other officer of customs at the port of exportation, or before one of H.M.'s justices of the peace, residing in or near the place where such estate is situated, declaring that such goods are the produce of such estate; and such declaration shall set forth the name of the estate, and the description and quantity of the goods, and the packages containing the same, 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 subscribe his name to any writing purporting to be such declaration, unless the person purporting to make the same actually appear before him, and declare to the truth of the same, such justice of the peace or officer aforesaid shall forfeit and pay for any such offence the sum of 50%.; and the person entering and shipping such goods shall deliver such declaration to the collector or comptroller or other proper officer, and shall make and subscribe a declaration before him that the goods which are to be shipped by virtue of such entry are the same as are mentioned in such first-mentioned declaration; and the master of the ship in which such goods shall be laden, shall, before clearance, make and subscribe a declaration before the collector or comptroller or other proper officer that the goods shipped by virtue of such entry are the same as are mentioned and intended in such first-mentioned declaration, to the best of his knowledge and belief; and thereupon the collector and comptroller 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 the said 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, or spirits be imported into any British possession in America, as being the produce of some other such possession or of the said island, without such certificate of production, the same shall be forfeited. 41.

Certificate of Production on Re-exportation from another Colony.—Before any sugar, coffee, cocoa, or spirits shall be shipped for exportation in any British possession in America as being the produce of some other such possession, the person exporting the same shall in the entry outwards state the place of production, and refer to the entry inwards and landing of such goods, and shall make and subscribe a declaration before the collector or comptroller to the identity of the same; and thereupon, if such goods have been duly imported with a certificate of production within 12 months prior to the shipping for exportation, the collector and comptroller shall sign and give to the master a certificate of production founded upon and referring to the certificate of production under which such goods had been so imported, and containing the like particulars, together with the date of importation. - § 42.

Goods brought over Land, or by Inland Navigation. It shall be lawful to bring or import by land or by inland navigation into any British possession 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. - § 43.

What Vessels shall be deemed British on the Lakes in America.— No vessel or boat shall be admitted to be a British vessel or boat on any of the inland waters or lakes in America, except such as have been built at some place within the British dominions, and are wholly owned by British subjects, and have not been repaired at any foreign place to a greater extent than in the proportion of 10s. for every ton of such vessel or boat at any one time: provided, that nothing herein-before 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 British subjects before the 5th of July, 1825, and which shall not have been since that day repaired as aforesaid in any foreign place. — § 44.

Goods must be brought to a Place where there is a Custom House. It shall not be lawful to bring or import any goods except into some port or place of entry at which a custom house is or hereafter may be lawfully established: provided, that it shall be lawful for the governor, lieutenant governor, or person alministering the government of any of the said possessions respectively, by and with the advice and consent of the executive council thereof, if any executive council be there established, from time to time to diminish or increase, by proclamation, the number of ports or places of entry which are or may be appointed in such province for the entry of goods brought or imported as aforesaid. § 45.

Duties to be collected in the same Manner as on Goods imported by Sea. The duties imposed by this act shall be ascertained, levied, and recovered for and upon all goods so brought or imported 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 be brought or imported coutrary hereto, or if any goods, so brought or imported, be removed from the station or place appointed for the examination of such goods by the officers of the customs before such examination have been made, and before all duties payable thereon 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 have been so imported or brought or so removed. 46.

Duties in Canada on American Boats to be the same as in America on British Boats.-The same tonnage duties shall be paid upon all vessels or boats of the U. States of America importing any goods into either of the provinces of Upper or Lower Canada as are or may be payable in the U. States of America on British vessels or boats entering the harbours of the state from whence such goods have been imported. 47.

Ports herein mentioned to be free Warehousing Ports.-The several ports herein-after mentioned; (that is to say,)

shall be warehousing ports for the warehousing of goods brought by land or inland navigation, or imported in British ships; and it shall be lawful for the several collectors and comptrollers of the said ports respectively, by notice in writing under their hands, 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 manner as he shall direct. — § 48.

Goods may be warehoused without Payment of Duty. It shall be lawful for the importer of any such goods into the said ports to warehouse the same in the warehouses so appointed without payment of any duty on the first entry thereof, subject to the rules, regulations, &c. herein-after contained. 49.

Regulation as to warehousing of Goods in Canada. — Upon the arrival of any goods at any frontier port in the Canadas, such goods may be entered with the proper officer of the customs at such port, to be warehoused at some warehousing port in the Canadas, and may be delivered by such officer to be passed on to such warehousing port, under bond, to the satisfaction of such officer, for the due arrival and warehousing of such goods at such port. 50.

Stowage of Goods in Warehouse. All goods so warehoused shall be stowed in such parts or divisions of the warehouse, and in such manner as the collector and comptroller shall direct, and the warehouse shall be locked and secured in such manner, and opened and visited only at such times, and in the presence of such officers, and under such rules and regulations, as the collector and comptroller shall direct; and such goods shall, after being landed upon importation, he carried to the warehouse, or shall, after being taken out of the warehouse for exportation, or for stores, be carried to be shipped under such rules and regulations as the collector and comptroller shall direct. - § 51.

Bonds upon Entry of Goods to be warehoused. — Upon the entry of any goods to be warehoused, the Importer of such goods, instead of paying down the duties due thereon, shall give bond with two sufficient sureties, to be approved of by the collector or comptroller, 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 or shipment thereof as stores, 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 son due entry and payment of duty, or upon due entry for exportation or for shipment as stores; 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; and if after such bond shall have been given the goods or any part thereof shall be sold or disposed of, so that the original bonder shall be no longer interested in or have any control over the same, it shall be lawful for the collector and comptroller 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.- (52.

Goods not duly warehoused, to be forfeited. If any goods which have been entered to be warehoused shall not be duly carried into 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, or for shipment as stores, from the warehouse, shall not be duly carried and shipped, or shall afterwards be re-landed, except with the permission of the proper officer of the customs, such goods shall be forfeited. -53.

Account of Goods to be taken on landing, Upon the entry and landing of any goods to be warehoused the proper officer of the customs shall take a particular account of the same, and mark the contents on each package, and enter the same in a book to be kept for that purpose; and no goods which have been so warehoused shall be taken or delivered from the warehouse, except upon due entry and under the care of the proper officers for exportation, or for stores, 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 any such goods to remain warehoused, an account shall 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 duties; and if upon such account there shall in either case appear to be any deficiency of the original quantity, the duty payable upon the amount of such deficiency shall then be paid. - §54.

Samples may be taken. It shall be lawful for the collector and comptroller, under such regulations 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. - $55.

Goods may be sorted and repacked. - The collector and comptroller may, under such regulations as they shall see fit, permit the proprietor or other person having control over the 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 sale, shipment, or legal disposal of the same, and also to permit any parts of such goods so separated to

be destroyed, but without prejudice to the claim for duty upon the whole original quantity of such goods : provided always, that it shall be lawful for any person to abandon any whole packages to the officers of the customs for the duties, without being liable to any duty upon the same. (56.

Goods warehoused may be delivered for Removal without Payment of Duty. Goods warehoused at any warehousing port in any of the British possessions in America, being first duly entered, may be delivered, under the authority of the proper officer of customs, without payment of duty, except any deficiency thereof, for the purpose of removal to another warehousing port in the same possession, under bond, to the satisfaction of such officer, for the due arrival and re-warehousing such goods at such other port. -$57.

All Goods to be cleared within 2 Years, or sold. All goods which have been so warehoused or rewarehoused shall be duly cleared, either for exportation or for home consumption, within 2 years from the day of first entry for the warehousing thereof; and if any such goods be not s cleared, the collector and comptroller may cause the same to be sold, and the produce shall be applied first to the payment of the duties, next of warehouse rent and other charges, and the overplus (if any) shall be paid to the proprietor; provided always, that it shall be lawful for the collector and comptroller to grant further time for any such goods to remain warehoused, if they see fit so to do: provided also, that foreign salted beef or pork so warehoused or re-warehoused may be delivered into the charge of a searcher or other proper officer of customs to be shipped as stores; and such beef and pork may be so shipped without entry or payment of any duty for every ship of the burden of 60 tons at least bound upon a voyage to foreign parts, the probable duration ofhich, out and home, will not be less than 40 days, and such foreign beef or pork so shipped shall be deemed to be exported: provided also, that such foreign beef and pork be duly borne upon the ship's clearance, and be shipped in such quantities, and subject to such directions and regulations, as the collector or other chief officer of customs at the port of shipment shall appoint: provided also, that the surplus stores of such foreign beef or pork may be delivered into the charge of the searcher or other proper officer of customs to be re-shipped as stores, under such directions and regulations as the collector or other chief officer of customs shall appoint; and any such beef or pork shipped as stores contrary to such directions and regulations shall be forfeited. § 58.

Bond on Entry for Exportation. — Upon the entry outwards of any goods to be exported from the warehouse, the person entering the same shall give security by bond in treble the duties of importation on the quantity of such goods, or if such goods are prohibited to be imported for home use, in double the value of such goods, with two sufficient sureties, to be approved by the collector or comptroller, that the same shall be landed at the place for which they be entered outwards, or be otherwise accounted for to the satisfaction of the collector and comptroller. — § 59.

Power to appoint other Ports.-H. Majesty may, by order in council, from time to time appoint any port in H. M.'s possessions in America to be a free warehousing port for all or any of the purposes of this act; and every such port so appointed shall be, for all the purposes expressed in such order, a free warehous. ing port under this act, as if appointed by the same. - § 60.

Goods from Mauritius liable to same Duties, &c. as West India Goods. All goods, wares, and merchandize the growth, produce, or manufacture of the island of Mauritius, and all goods, wares, and merchandize which, having been imported into the said island, shall be imported from thence into any part of the U. K. of Great Britain and Ireland, or into any possessions of H. M., her heirs or successors, shall be liable, upon such importation into the U. K., or into any such possessions respectively, to the payment of the same duties, and shall be subject to the same regulations, as the like goods, wares, and merchandize, being of the growth, produce or manufacture of H. M.'s islands in the West Indies, or having been imported into or exported from any of the said islands, and imported from the same into the said U. K., or into any such possessions respectively, would on such importation be liable to the payment of or would be subject unto; and upon the exportation of any goods, wares, or merchandize from the U. K. to the Mauritius such goods, wares, or merchandize shall be liable to the same duties, and shall be entitled to the like drawbacks respectively, as would or ought by law to be charged or allowed upon the like goods from the U. K. to any of H. M.'s islands in the West Indies, and that all goods, wares, and merchandize which shall be imported into or exported from the Mauritius from or to any place whatever other than the U. K. shall, upon such importation or exportation respectively, be liable to the payment of the same duties, and shall be subject to the same regulations so far as any such regulations can or may be applied, as the like goods, wares, and merchandize would be liable to the payment of or would be subject to upon importation into or exportation from any of H. M.'s islands in the West Indies; and all ships and vessels whatever which shall arrive at or depart from the Mauritius shall be liable to the same duties, and subject to the same regulations, as such ships or vessels would be liable or subject to if arriving at or departing from any of H. M.'s islands in the West Indies. 61.

Cape of Good Hope within Limits of E. I. Company's Charter. In all trade with the British possessions in America and the Mauritius, the Cape of Good Hope, and the territories and dependencies thereof, shall be deemed to be within the limits of the East India Company's Charter. - § 62.

Colonial Laws repugnant to Act of Parliament null and void. All laws, bye laws, usages, or customs at this time or which hereafter shall be in practice, or endeavoured or pretended to be in force or practice, in any of the British possessions in America, which are in anywise repugnant to this act, or to any act of parliament made or hereafter to be made in the U. Kingdom, so far as such act shall relate to and mention the said possessions, are and shall be null and void to all intents and purposes whatsoever. 63.

Exemption to extend only to Duties by Act of Parliament. — Exemption from duty in any of the British possessions abroad contained in any act of parliament, shall extend to any duty not imposed by act of parliament, unless and so far only as any duty not so imposed is or shall be expressly mentioned in such exemption. -664.

Officers may board Ships in Port or hovering on Coasts. — It shall be lawful for the officers of customs to go on board any ship in any port in any British possession in America, and to rummage and search all parts of such ship for prohibited and uncustonied goods, and also to go on board any ship hovering within one league of any of the coasts thereof, and in either case freely to stay on board such ship so long as she shall remain in such port or within such distance; and if any such ship be bound elsewhere, shall continue so hovering for the space of 24 hours after the master shall have been required to depart, the officer of customs may bring such ship into port, and search and examine her cargo, and examine the master on oath touching the cargo and voyage; and if there be any goods on board prohibited to be imported into such possession, such ship and her cargo shall be forfeited; and if the master shall not truly answer the questions demanded of him on such examination he shall forfeit the sum of 100Z. — § 65. Forfeiture of Vessels, Carriages, &c. receiving Goods liable to Forfeiture. -- All vessels, boats, carriages, and cattle made use of in the removal of any goods liable to forfeiture under this or any act relating to the customs, or to trade or navigation, shall be forfeited; and every person who shall assist or be other. wise concerned in the anshipping, landing, or removal, or in the harbouring, of such goods, or into whose hands or possession the same shall knowingly come, shall forfeit the treble value thereof, or the penalty of 100, at the election of the officers of the customs; and the averment in any information or libel to be exhibited for the recovery of such penalty, that the officer proceeding has elected to sue for the sum mentioned in the information, shall be deemed sufficient proof of such election, without any other or further evidence of such fact. -- § 66.