"A Table of Prohibitions and Restrictions Inwards," contained in the said act for the general regulation of the customs.

§ 4. Prohibited goods from Guernsey, &c.-No goods which are pro. hibited to be imported into the United Kingdom from foreign countries shall be imported from any of the islands of Guernsey, Jersey, Alderney, Surk, or Man, although the manufacture of any of those islands, if the materials of which such goods be made are the produce of any foreign country; and this prohibition shall be obeyed and enforced in like manner as if the same were set forth in a certain Table contained in the said act for the general regulation of the customs, and denominated “A Table of Prohibitions and Restrictions Inwards." § 5.

Duties overcharged not to be repaid after three years-What deemed a legal claim." And whereas by the said last-mentioned act it is enacted, that no overcharge of duty shall be returned, unless the same be claimed within three years from the date of the payment; and much inconvenience has arisen, as well from the uncertainty in many cases of the proceeding which shall constitute a claim, as from the neglect of parties, after a claim or supposed claim has been made, in prosecuting the adjustment of their demand, according to the true meaning of the law;" it is therefore enacted,—that from and after the 5th January, 1829, no Overcharge of duty of customs shall be returned, nor shall any Certificate or other Document granted for the return of any such overcharge be paid unless such certificate or other document he presented for payment within three years from the day on which such duty had been paid. § 6.

10 Geo. IV. c. 23.

An Act to impose Duties on the Importation of Silk and Silk Goods, and to allow Drawbacks on the Exportation thereof.

Restrictions on importation of silk manufactures.-It shall not be lawful to import into the United Kingdom any manufactures of silk in any ship or vessel which is not of the burthen of seventy tons or upwards, except as hereinafter provided ;-nor to import any such manufactures, being the manufactures of Europe, into any port, except into the port of London-or into the port of Dublin direct from Bourdeaux,-or into the port of Dover direct from Calais :—and this restriction shall be enforced in like manner as if the same were set forth in a table denominated "A Table of Prohibitions and Restrictions Inwards," contained in the 6 Geo. IV. c. 107. intituled "An Act for the general regulation of the Customs." § 2.

Licence may be granted to import from Calais to Dover.-It shall be lawful for the commissioners of the customs from time to time, and upon such security as they shall require, to grant their licence for any vessel belonging to the port of Dover to import such manufactures into that port direct from the port of Calais, although such vessel may not be of greater burthen than sixty tons. § 3.

10 Geo. IV. c. 43.

An Act to amend the Laws relating to the Customs.

Entry by bill of store.-" And whereas by the Act for the general regulation of the Customs, (§ 32. see page 451.) it is enacted, that it

shall be lawful to reimport into the United Kingdom, from any place, in a ship of any country, any goods (except as therein excepted) which shall have been legally exported, and to enter the same by bill of store; and it is expedient to limit the time for entering such goods by bill of store;" it is therefore enacted, that from and after the passing of this act no entry by bill of store shall be received, unless the goods for which such entry is required shall be re-imported within six years from the date of their exportation;—but such goods shall be deemed to be foreign goods, whether originally such or not,-and shall also be deemed to be imported for the first time into the United Kingdom. § 4.

Importation of spirits in square-rigged vessels.-So much of the said act as prohibits the importation of Spirits in bottles into the United Kingdom, (except in cases containing not less than three dozen reputed quart bottles,) shall not extend or be deemed to extend to prohibit the importation of spirits in square-rigged vessels,-provided such spirits are contained in glass bottles. § 5.

Certain imported goods may be stamped by commissioners of customs. —“ And whereas by the laws now in force certain articles subject to an inland duty of excise are required to be stamped, to denote the payment of such duty; and, to prevent fraud in the evasion of such duty, it is expedient that foreign articles of a similar description, when imported, should be stamped with such mark or stamp as the commissioners of his Majesty's customs may deem necessary, in order to distinguish the foreign from the British article;" it is therefore enacted, that from and after the passing of this act it shall be lawful for the commissioners of his Majesty's customs,-after any goods have been entered at the Customhouse, and before the same shall be discharged by the officers, and delivered into the custody of the importer or his agent, to mark or stamp such goods, in such manner and form as they may deem fit and proper for the security of the revenue, and by such officer as they shall direct and appoint for that purpose. § 6.

Order as to such stamping to be published in the Gazette.-Every order made by the said commissioners, in respect of marking or stamping any goods, shall be published in the London Gazette and Dublin Gazette. § 7.

Forging such mark, &c., penalty.—And if any person shall forge or counterfeit any mark or stamp which shall be provided and used for the purposes of this act,-or shall forge or counterfeit the impression of any such mark or stamp-or shall seli or expose to sale-or have in his custody or possession, any goods with a counterfeit mark or stamp, knowing the same to be counterfeit,--or shall use or affix any such mark or stamp to any other goods required to be stamped as aforesaid, other than that to which the same was originally affixed, every such offender, his aiders, abettors, and assistants, shall for every such offence forfeit the sum of two hundred pounds. §8.

Sail cloth as to stamp of name.-So much of the 9 Geo. II. c. 37. intituled "An Act for further encouraging and regulating the Manufacture of British Sail Cloth, and for the more effectual securing the Duties now payable on foreign Sail Cloth imported into this kingdom," as directs that the name and place of abode of the manufacturer of any British sail cloth shall be stamped on the same, and also so much of the said act as imposes any penalty relating thereto, shall be repealed. § 9.

2 Wm. IV. c. 34.

An Act for consolidating and amending the Laws against Offences relating to the Coin. (23 May, 1832.)

Importing Counterfeit Coin.-If any Person shall import into the United Kingdom from beyond the seas any foreign or counterfeit Coin resembling, or apparently intended to resemble or pass for, any of the King's current Gold or Silver Coin, knowing the same to be false or counterfeit; every such person shall in England and Ireland be guilty of felony, and in Scotland of a high crime and offence, and being convicted thereof shall be liable, at the Discretion of the Court, to be transported beyond the Seas for Life, or for any Term not exceeding seven years, or to be imprisoned for any term not exceeding four years. § 6.

2 and 3 Wm. IV. c. 84.

An Act to amend the Laws relating to the Customs. (3 Aug. 1832.)

Certificate for the landing of goods at Guernsey or Jersey repealed.Whereas by the 6 Geo. IV. c. 107. § 87., it is enacted,-(see the clause, page 468,) and it is expedient to repeal so much of the said act; be it therefore enacted, that no certificate shall be required of the due landing of drawback or bounty goods in any of the said islands. § 3.

Natives of Africa.-And be it further enacted, that the master of every vessel coming from the coast of Africa, and having taken on board at any place in Africa any person or persons being or appearing to be natives of Africa, shall, in addition to all matters now required by law to be reported by him, state, in the report of his vessel, how many such persons have been taken on board by him in Africa; and any such master failing herein shall forfeit the sum of one hundred pounds. § 4.

Bond to be given to maintain and send them back.—And the master or owner or owners of such vessel, (or some or one of them,) at the time of making such report, be required to enter into bond to his Majesty in the sum of one hundred pounds,-conditioned to keep harmless any parish or any extra-parochial or other place maintaining its own poor against any expence which such parish or other place may be put to in supporting any such person during their stay in the United Kingdom-and any such master, owner or owners, refusing or neglecting to enter into such bond, shall forfeit the sum of two hundred pounds. § 5.

Certificate of the entries of goods inwards repealed.-So much of the said last-mentioned act,-(§ 62, see page 462,)-as requires the collector and comptroller to issue certificates of the entry of goods inwards for the computation of the drawback allowable on such goods,— or for the due delivery thereof from the warehouse, is hereby repealed, EXCEPT so far as respects goods entered to be shipped for exportation for drawback at any other port than that of importation. § 6.

Restrictions as to Piece Goods repealed.—Whereas by the said act,—— (§ 21, see page 448,)-it is enacted, "that the value of all goods called 'Piece Goods,' being articles manufactured of silk, hair, or cotton, or any mixture thereof, imported by any person into the port of London from places within the limits of the charter of the East India company, shall be ascertained by the gross price at which the same shall have been sold by auction at the public sales of the said company;" be it

enacted, that so much of the said act as hereinbefore recited is hereby repealed. § 7.

For ascertaining the value of such goods.-The value of such goods shall be ascertained in the same manner as that of all other goods entered at value,-and such goods shall be subject and liable to the same regulations, restrictions, and forfeitures as other goods entered at value are liable to.* § 8.

Additional ports for warehousing tobacco.-Whereas by the said act,-(§ 52, see page 458,)—the importation of tobacco and snuff is restricted to certain ports, and it may become expedient that the provisions of the said act should be extended to other ports; be it therefore enacted, that it shall be lawful for the commissioners of his Majesty's treasury, by their order, to appoint any additional port or ports in the United Kingdom for the importing into or warehousing of tobacco and snuff, without payment of duty upon the first entry thereof:-Provided, that al! such appointments shall be published in the London Gazette for such as shall be appointed in Great Britain— and in the Dublin Gazette for such as shall be appointed in Ireland; -and such tobacco or snuff so imported into or warehoused at any such port or ports shall be subject to the like prohibitions and restrictions as are mentioned in the table of prohibitions and restrictions in the said recited act, or any other act now in force or hereafter to be made. § 9.

Foreign Goods Derelict and Wreck.-Whereas by the said act,— (§ 48, see page 455,)—it is enacted, that all foreign goods,— derelict, &c., brought or coming into the United Kingdom-or into the Isle of Man,-shall be subject to the same duties as goods of the like kind imported into the United Kingdom respectively are subject to:And whereas from the nature and circumstances attending such goods the requisites of the law cannot in all cases be duly complied with, aud it is expedient to remedy the same; be it therefore enacted, that all foreign goods, derelict, jetsam,† flotsam, and wreck, brought or coming into the United Kingdom-or into the Isle of Man-shall be deemed to be the growth or produce of such country or place as the commissioners of his Majesty's customs shall upon investigation determine, and shall be charged with duty accordingly :-Provided always, that all such goods which will not sell for the amount of duty due thereon shall be delivered over to the lord of the manor or other person entitled to receive the same,-and shall be deemed and taken to be un-enumerated goods, and shall be liable to and charged with duty accordingly. § 10.

Allowance for damage.-If any such goods be such as are entitled to an allowance for damage, such allowance shall be made under such regulations and conditions as the commissioners of his Majesty's customs shall from time to time think fit to direct. § 11.

Goods landed by bill of sight fraudulently concealed.-Where any package or parcel shall have been landed by bill of sight, (see page 448,) and any goods or other things shall be found in such package or parcel, concealed in any way,-or packed with intent to deceive the

* See 6 Geo. IV. c. 107. § 19. page 447.

Flotsham goods are those floating upon the sea after a ship perishes; jettison or jetsham, those thrown overboard to lighten a ship; and lagan means those heavy enough to sink when thrown overboard, but which have a buoy attached to them that they may be found again.

officers of his Majesty's customs, as well all such goods and other things as the package or parcel in which they are found,—and all other things contained in such package or parcel, shall be forfeited. § 12.

Tonnage of ship on importation of wine repealed.-So much of the last-mentioned act (Table of Restrictions, § 52. page 458.) as restricts the importation of Wine, unless in a ship of the burthen of sixty tons or upwards, is hereby repealed. § 13.

Power for his Majesty to appoint ports and legal quays.-It shall be lawful for his Majesty, by his Commission out of the Court of Exchequer, from time to time to appoint any Port, Haven, or Creek in the United Kingdom,—or in the Isle of Man, (and to set out the limits thereof, and to appoint the proper places within the same) to be Legal Quays for the lading and unlading of goods,-and to declare that any Legal Quay which had been set out by such authority in any Port shall no longer be so,-and to appoint any new place within any Port to be a Legal Quay for the lading and unlading of goods. § 14.

Averment of offence.-In any information or other proceeding for any offence against any act made, or to be made-relating to the customs, the averment that such offence was committed within the limits of any port shall be sufficient, without proof of such limits,— unless the contrary be proved. § 15.

Unauthorized persons not to make entries.-Any person or persons who shall make or cause to be made at any custom house in the United Kingdom entry inwards of any goods, not being duly authorized thereto by the proprietor or consignee of such goods, shall for every such offence forfeit the sum of one hundred pounds :-Provided always, that no such penalty shall extend or be deemed to extend to any person or persons acting under the directions of the several Dock Companies or other Corporate Bodies authorized by law to pass entries. § 16.

Minute of the Board of Customs.

Goods landed and entered by bill of sight are to be delivered after due examination, either in whole or in part, provided a deposit shall have been made sufficient to cover the amount of duties due thereon; but no deposit is to be returned at the time of passing the perfect entry until the entry shall have been examined by the landing officer, and his certificate obtained upon the sight, of there being no objection to the return of the deposit.-And that all entries for goods landed under bill of sight, which are not endorsed on the sight itself, be headed with the words "in part of sight," or " in full of sight," as the case may be, to distinguish them from prime entries.

21 Oct. 1826.