for the shipment of the same, and such affidavit shall be delivered to the searcher at the time of clearance,—a further time of three months shall be allowed for the delivery of such separate shipping bill,—on failure whereof such exporter or agent shall forfeit the sum of twenty pounds. § 68.

Goods for excise drawback.—No drawback of excise shall be allowed upon any goods so cleared, unless the person intending to claim such drawback shall have given due notice to the officer of excise, in form and manner required by any law in force relating to the excise,—and shall have obtained and have produced to the searcher at the time of clearing such goods a proper document under the hand of the officer of excise, containing the necessary description of the goods for which such drawback is to be claimed ;—and if the goods to be cleared and shipped under the care of the searcher shall, upon examination, be found to correspond in all respects with the particulars of the goods contained in such document, and such goods shall be duly shipped and exported, the searcher shall, if required, certify such shipment upon such document,-and shall transmit the same to the officer of excise. § 69.

Officer of excise may attend examination.—It shall be lawful for the officer of excise to attend and assist at such examination, and to mark or seal the packages, and to keep joint charge of the same, together with the searcher, -until the same shall have been finally delivered by him into the sole charge of the searcher, to be shipped and exported under his care. § 70.

Goods for duty, bounty, or drawback, brought for shipment.-If any goods, which are subject to any duty or restriction in respect of exportation, or if any goods which are to be shipped for any drawback or bounty, shall be brought to any quay, wharf, or other place, to be shipped for exportation,-and such goods shall not agree with the endorsement on the cocket, or with the shipping bill, the same shall be forfeited-and if any goods prohibited to be exported be found in any package brought as aforesaid, such package and every thing contained therein shall be forfeited. § 71.

Searcher may open any package.—It shall be lawful for the searcher to open all packages, and fully to examine all goods shipped or brought for shipment at any place in the United Kingdom, or in the Isle of Man; and if the goods so examined shall be found to correspond in all respects with the cocket and clearance purporting to be for the same, -such goods shall be repacked at the charge of such searcher, who may be allowed such charge by the commissioners of the customs, if they shall see fit so to do. § 72.

Content of clearance of ship to be delivered to searcher.-Before any ship shall be cleared outwards at any port in the United Kingdom, or in the Isle of Man, for parts beyond the seas, with any goods shipped on board the same in such port,-the master shall deliver a content of such ship to the searcher, setting forth the name and tonnage of such ship, and the place or places of her destination, and the name of the master, and also an account of the goods shipped on board, and of the packages containing such goods, and of the marks and numbers upon such packages, and a like account of the goods on board, if any, which had been reported inwards for exportation in such ship, so far as any of such particulars can be known by him;-and also, before the clearance of such ship, the cockets, with the endorsements and clearances thereon for the goods shipped, shall be finally

delivered by the respective shippers of such goods to the searcher,who shall file the same together, and shall attach with a seal a label to the file, showing the number of cockets contained in the file,—and shall compare the particulars of the goods in the cockets with the particulars of the goods in such content,-and shall attest the correctness thereof by his signature on the label and on the content; and the master of the ship shall make oath before the collector or comptroller to the truth of such content;—and shall also answer upon oath to the collector or comptroller such questions concerning the ship, the cargo, and the intended voyage, as shall be demanded of him ;-and thereupon the collector or comptroller shall clear such ship for her intended voyage, and shall notify such clearance and the date thereof upon the content, and upon the label to the file of cockets, and upon the victualling bill, and also in the book of ship's entries outwards, for the information of all parties interested;-and shall transmit the content, and the cockets, and the victualling bill to the searcher ;-and the particulars to be contained in such content shall be written and arranged in such form and manner as the collector and comptroller shall require. § 73.

File of cockets and victualling bill delivered to master as the clearance. The file of cockets and the victualling bill shall thereupon be delivered by the searcher to the master of such ship, at such station within the port, and in such manner as shall be appointed by the commissioners of his Majesty's customs for that purpose; and such file of cockets and victualling bill so delivered shall be kept by the master of such ship, as the authority for departing from the port with the several parcels and packages of goods and of stores on board, so far as they shall agree with the particulars in the endorsements on such cockets, or with such victualling bill. § 74.

In ballast. If any ship is to depart in ballast from the United Kingdom, or from the Isle of Man, for parts beyond the seas,-having no goods on board except the stores of such ship borne upon the victualling bill,-or any goods reported inwards for exportation in such ship, the master of such ship shall, before her departure, answer upon oath to the collector or comptroller such questions touching her de parture and destination as shall be demanded of him ;-and thereupon the collector or comptroller shall clear such ship in ballast,—and shall notify such clearance and the date thereof on the victualling bill,—and also in the book of ship's entries outwards, for the information of all parties interested; and such victualling bill shall be kept by the master of such ship as the clearance of the same. $ 75.

Part of former cargo reported for exportation.-If there be on board any ship any goods of the inward cargo which were reported for exportation in the same, the master shall, before clearance outwards of such ship from any port in the United Kingdom, or in the Isle of Man, deliver to the searcher a copy of the report inwards of such goods, certified by the collector and comptroller ;-and such copy, being found to correspond with the goods so remaining on board, shall be the authority to the searcher to pass such ship with such goods on board;— and being signed by the searcher, and filed with the cockets, shall be the clearance of the ship for those goods. § 76.

If any passengers, master may enter baggage in his name.-If any passengers are to depart in any ship from the United Kingdom, or from the Isle of Man, for parts beyond the seas, it shall be lawful for the master of such ship to pass an entry and to receive a cocket in his

name for the necessary personal baggage of all such passengers,-and duly to clear such baggage for shipment in their behalf, stating in such clearances the particulars of the packages, and the names of the respective passengers; and if such ship is to take no other goods than the necessary personal baggage of passengers actually going the voyage, it shall be lawful for such master to enter such ship outwards in ballast for passengers only; and if no other goods than such baggage, duly entered and cleared, be taken on board such ship. the same shall be deemed to be a ship in ballast, notwithstanding such baggage, and shall be described in the clearance, on the content, and on the label to the cocket or cockets, and on the victualling bill, and in the book of ships' entries, as a ship-cleared in ballast, except as to the necessary personal baggage of passengers going the voyage. § 77.

Master may enter goods for private use of self and crew.-If the master and crew of any foreign ship which is to depart in ballast from the United Kingdom for parts beyond the seas, shall be desirous to take on board chalk rubbish by way of ballast, to take with them for their private use any small quantities of goods of British manufacture, it shall be lawful for such master, without entering such ship outwards, -to pass an entry in his name, and receive a cocket free of any export duty for all such goods,-under the general denomination of British manufactures not prohibited to be exported, being for the use and privilege of the master and crew,—and not being of greater value,—than in the proportion of twenty pounds for the master,-and ten pounds for the mate, and five pounds for each of the crew,-and stating that the ship is in ballast; and the master shall duly clear such goods for shipment in behalf of himself and crew, stating in such clearances the particulars of the goods and packages, and the names of the crew who shall jointly or severally take any of such goods under this privilege; and such ship shall be deemed to be a ship in ballast, and be cleared as such, and without a content, notwithstanding such goods, or such cocket or cockets;-and such clearance shall be notified by the collector or comptroller on the label to the cocket or cockets,—and on the victualling bill,-and in the book of ships' entries,-as a clearance in ballast, except as to the privilege of the master and crew. § 79.

Officers may board any ship after clearance. It shall be lawful for the officers of the customs to go on board any ship after clearance outwards, within the limits of any port in the United Kingdom or in the Isle of Man, or within four leagues of the coast thereof,—and to demand the file of cockets, and the victualling bill;-and if there be any goods or stores on board not contained in the endorsements on the cockets, nor in the victualling bill, such goods or stores shall be forfeited; -and if any goods contained in such endorsements be not on board, the master shall forfeit the sum of twenty pounds for every package or parcel of goods contained in such endorsements and not on board;and if any cocket be at any time falsified, the person who shall have falsified the same, or who shall have wilfully used the same, shall forfeit the sum of one hundred pounds. § 79.

Ships to bring to at stations.-Every ship departing from any port in the United Kingdom, or in the Isle of Man, shall bring to at such stations within the port as shall be appointed by the commissioners of his Majesty's customs for the landing of officers from such ships,-or for further examination previous to such departure. § 80.

Debenture goods to be entered in name of real owner; or of the commission merchant.--No drawback or bounty shall be allowed upon

the exportation from the United Kingdom of any goods, unless such goods shall have been entered in the name of the person who was the real owner thereof at the time of entry and shipping,-or of the person who had actually purchased and shipped the same, in his own name and at his own liability and risk, on commission, according to the practice of merchants, and who was and shall have continued to be entitled in his own right to such drawback or bounty,-except in the cases hereinafter provided for. § 81.

Oath to exportation, and to property, and to right to drawback or bounty. Such owner or commission merchant shall make oath upon the debenture that the goods mentioned therein have been actually exported, and have not been relanded, and are not intended to be relanded in any part of the United Kingdom, nor in the Isle of Man, (unless entered for the Isle of Man,) nor in the islands of Faro or Ferro, and that he was the real owner thereof at the time of entry and shipping, or that he had purchased and shipped the said goods in his own name, and at his own liability and risk, on commission, as the case may be, and that he was and continued to be entitled to the drawback or bounty thereon in his own right:-Provided always, that if such owner or merchant shall not have purchased the right to such drawback or bounty, he shall declare under his hand upon the entry, and in his oath upon the debenture, the person who is entitled thereto; and the name of such person shall be stated in the cocket,—and in the debenture ;—and the receipt of such person on the debenture shall be the discharge for such drawback or bounty. § 82.

Agent may pass entry, and receive drawback.-If such owner or merchant shall be resident in some part of the United Kingdom, being more than twenty miles from the custom-house of the port of shipment, he may appoint any person to be his agent to make and pass his entry, and to clear and ship his goods,—and to receive for him the drawback or bounty payable on his debenture, if payable to him,-provided the name of such agent and the residence of such owner or merchant be subjoined to the name of such owner or merchant in the entry and in the cocket for such goods;—and such agent being duly informed shall make declaration upon the entry, if any be necessary, and shall also make oath upon the debenture, in behalf of such owner or merchant, to the effect before required of such owner or merchant,-and shall answer upon oath such questions, touching his knowledge of the exportation of such goods and the property therein, and of the right to the drawback or bounty, as shall be demanded of him by the collector or comptroller ;-and if any such goods be exported by any corporation or company trading by a joint stock, it shall be lawful for them to appoint any person to be their agent for the like purposes, and with the like powers to act in their behalf. § 83.

Property of persons abroad consigned here to an agent, and exported. -If any goods which are to be exported for drawback be the property of any person residing abroad, having been consigned by the owner thereof to some person as his agent residing in the United Kingdom, to be exported through the same to parts beyond the seas, by such agent, upon account of such owner,-it shall be lawful for such person, (being the consignee by whom and in whose name the duties inwards on such goods had been paid, or his legal representative,) in like manner, as agent for such owner, to enter, clear, and ship such goods for him, and upon like conditions to receive for him the drawback payable thereon. § 84.

Shipment within three years and payment within two years.-No drawback shall be allowed upon the exportation of any goods, unless such goods be shipped within three years after the payment of the duties inwards thereon; and no debenture for any drawback or bounty allowed upon the exportation of any goods shall be paid after the expiration of two years from the date of the shipment of such goods;-and no drawback shall be allowed upon any goods which, by reason of damage or decay, shall have become of less value for home use than the amount of such drawback ;-and all goods so damaged which shall be cleared for any drawback shall be forfeited;-and the person who caused such goods to be so cleared shall forfeit the sum of two hundred pounds, or treble the amount of the drawback in such case, at the election of the commissioners of the customs. § 85.

Issuing and passing debenture.-For the purpose of computing and paying any drawback or bounty payable upon any goods duly entered, shipped, and exported,―a debenture shall, in due time after such entry, be prepared by the collector and comptroller, certifying in the first instance the entry outwards of such goods;-and so soon as the same shall have been duly exported, and a notice containing the particulars of the goods shall have been delivered by the exporter to the searcher,— the shipment and exportation thereof shall be certified to the collector and comptroller, upon such debenture, by the searcher;—and the debenture shall thereupon be computed and passed with all convenient dispatch, and be delivered to the person entitled to receive the same. § 86.

Guernsey, &c. certificate of landing.*-No drawback or bounty shall be allowed for any goods exported from the United Kingdom to Guernsey, Jersey, Alderney, Sark, or the Isle of Man, until a certificate shall be produced from the collector and comptroller of the customs of the Isle of Man, or from the register of certificates or other chief officer of the customs in Guernsey, Jersey, Alderney, or Sark, of the due landing of such goods. § 87.

Press packing, and oath of packer.-No drawback or bounty shall be allowed for any goods exported from the United Kingdom in bales cleared as being press-packed,-unless the quantities and qualities of the goods in each of such bales shall be verified by the master packer thereof, or in case of unavoidable absence, by the foreman of such packer, having knowledge of the contents of the bales,-by oath made and subscribed upon the cocket before the collector or comptroller ;-or if such packer reside more than ten miles from the port, then by oath made and subscribed, upon an account of such goods, before a magistrate or justice of the peace for the county or place where such packer shall reside; and if such bales be not cleared as being press-packed, then the searcher having opened any such bale shall not be required to repack the same at his charge. § 88.

Licensed lightermen only to ship debenture or warehoused goods.— No goods cleared for drawback or bounty, or from the warehouse,― shall be carried waterborne, to be put on board any ship for exportation from the United Kingdom, by any person,-unless such person shall be authorized for that purpose by licence under the hands of the commissioners of the customs; and that, before granting such licence, it shall be lawful for the said commissions to require such security by bond, for the faithful and incorrupt conduct of such person, as they shall deem necessary;-and that, after granting such licence, it shall be lawful for the said commissioners to revoke the same,-if the person to *Repealed by 2 and 3 Wm. IV. c. 84. § 3. See page 496.