fishing season. Whenever any ship shall be cleared out from any port in Newfoundland or in any other part of his Majesty's dominions, for the fisheries on the banks of Newfoundland or Labrador, without having on board any article of traffic, (except only provisions, nets, tackles, and things usually employed in the fishery, and for the carrying on of the same,) the master shall be entitled to demand from the collector 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 of the year and no longer ;—and upon the first arrival in any port in Newfoundland, a report thereof shall be made by the master to the principal officer of customs,—and all ships having such certificate so reported, and being actually engaged in the fishery,—or in carrying coastwise to be landed or put on board any other ships engaged in the said fishery, any fish, oil, salt, provisions, or other necessaries,shall be exempt from all obligation to make any entry at or obtain any clearance from any custom-house at Newfoundland, upon arrival at or departure from any of the ports of the said colony during the fishing season; and previously to obtaining a clearance at the end of such season for any other voyage at any of such ports, the master shall deliver up the certificate to the principal officer of customs :-Provided always, that in case any such ship shall have on board, during the time the same may be engaged in the said fishery, any goods other than fish, seals, oil made of fish or seals, salt provisions, and other thing, the produce of or employed in the said fishery, such ship shall forfeit the fishing certificate, and be subject to the same rules as ships in general are liable to. § 17. Entry of goods to be laden or unladen.-No goods shall be laden or water-borne to be laden on board any ship,―or unladen from any ship— in any of the British possessions in America,—or the island of Mauritius, or the islands of Guernsey, Jersey, Alderney, or Sark,—until entry shall have been made of such goods, and warrant granted;-and no goods shall be so laden or water-borne,—or so unladen, except at some place at which an officer of customs is appointed, or at some place for which a sufference shall be granted by the collector and comptroller;— and no goods shall be so laden or unladen except in the presence or with the permission in writing of the proper officer:--Provided always, that it shall be lawful for the commissioners of customs to appoint such other regulations for the carrying coastwise, or for the removing of any goods for shipment, as to them shall appear expedient;—and all goods Jaden, water-borne, or unladen, contrary to this act, or contrary to any regulations so made, shall be forfeited. § 18. Particulars of entry of goods inwards and outwards.-The person entering any such goods shall deliver to the collector or comptroller, a bill of the entry 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 goods, and the packages, and the marks and numbers on the packages, and such person shall at the same time pay down all duties due upon the goods, and the collector and comptroller shall thereupon grant their warrant for the lading or unlading of such goods. § 19.* Entry inwards by bill of sight.-If the importer shall declare before the collector or comptroller, that he cannot for want of full * See 9 Geo. IV. c. 76. § 22. page 654. information, make perfect entry, it shall be lawful for the collector and comptroller to receive an entry by a bill of sight for the packages, by the best description which can be given, and to grant a warrant thereupon, in order that the same may be landed and secured, at the expense of the importer, and may be seen by such importer, in the presence of the officers;-and within three days after the goods shall have been so landed, the importer shall make a perfect entry, and pay down all duties;—and in default of such entry, such goods shall be taken to the king's warehouse,—and if the importer shall not, within one month after such landing, make perfect entry, and pay the duties, together with charges of remova! and warehouse rent, such goods shall be sold for the payment thereof, and the overplus, if any, shall be paid to the proprietor. § 20. Goods subject to ad valorem duty.-In all cases where the duties are charged, not according to the weight, tale, gauge, or measure, but according to the value thereof, such value shall be ascertained by the declaration of the importer, or his agent, in mauner 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 marks and numbers, as the case may be] are of the value of Witness my hand the day of in the The above declaration, signed the presence of C. D. collector, [or other principal officer.]" Which declaration shall be written on the bill of entry, and shall be subscribed with the hand of the importer, or his agent, in the presence of the collector:-Provided that if upon view and examination by the proper officer, it shall appear to him that the said articles are not valued according to the true value, then the importer, or his agent, shall be required to declare before the collector or comptroller what is the invoice price; and such invoice price, with the addition of ten pounds per cent. thereon, shall be deemed to be the value, in lieu of the value declared by the importer or agent, and upon which the duties shall be charged-Provided also, that if it shall appear to the collector and comptroller, that such articles have been invoiced below the real value, or if the invoice price is not known, the articles shall in such case be examined by two competent persons, to be nominated by the governor or commander in chief of the colony, and such persons shall declare before the collector or comptroller, what is the true value in such colony, and the value so declared shall be deemed to be the true value, and upon which the duties shall be charged. § 21. If importer refuse to pay such duty the goods may be sold.-If the importer of such articles shall refuse to pay the duties, it shall be lawful for the collector or chief officer of customs to take and secure the same, with the casks or package, and to cause the same to be publicly sold within twenty days after such refusal, and at such time and place as such officer shall, by four or more days' public notice, appoint for that purpose, which articles shall be sold to the best bidder; and the money shall be applied in the first place in payment of the duties, together with the charges occasioned by the said sale, and the overplus, if any, be paid to such importer or proprietor. § 22. Goods not entered in twenty days.-Every importer of any goods shall, within twenty days after the arrival of the importing ship, make due entry inwards, and land the same; and in default, it shall be law ful for the officers of customs to convey such goods to the king's warehouse; and if the duties be not paid within three months after such twenty days shall have expired, together with all charges of removal and warehouse rent, the same shall be sold, and the produce applied first to the payment of freight and charges, next of duties, and the overplus, if any, paid to the proprietor. § 23. Goods imported from United Kingdom or British possessions.-No goods shall be imported into any British possession as being imported from the United Kingdom, or from any other British possession, (if any advantage attach to such distinction,) unless such goods appear upon the cockets to have been duly cleared outwards at the port of exportation, nor unless the ground upon which such advantage be claimed be stated in such cocket. § 24.* Entry not to be valid, if goods be not properly described in it.-No entry, nor any warrant for the landing of any goods,—or for the taking of any goods out of any warehouse,-shall be valid, unless the particulars of the goods and packages in such entry shall 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 shall 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 by virtue of any entry or warrant not corresponding, or not properly describing the same, shall be deemed to be goods landed without due entry, and shall be forfeited. §25. Certificate of production for sugar, coffee, cocoa-nuts, spirits, or mahogany.-Before any sugar, coffee, cocoa-nuts, spirits, or mahogany shall be shipped for exportation in any British possession in America, or in the island of Mauritius, as being the produce of such possession, the proprietor of the estate, or his agent, shall make and sign a declaration in writing before the collector or comptroller, or before one justice of the peace, 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, 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, or other officer, shall subscribe his name to any such declaration, unless the person shall actually appear before him, such justice or officer shall forfeit fifty pounds; and the person entering and shipping such goods shall deliver such declaration to the collector or comptroller, and make a declaration before him that the goods are the same; and the master of the ship in which such goods shall be laden shall, before clearance, make a declaration before the collector or comptroller, that the goods shipped are the same; and thereupon the collector and comptroller shall give to the master a certificate of production, stating that proof has been made that such goods are the produce of such British possession, and setting forth the name of the exporter, and of the exporting ship, and of the master, and the destination of the goods; and if any sugar, coffee, cocoa nuts, or spirits be imported, as being the produce of some other possession, without such certificate of production, the same shall be forfeited;-and if any mahogany be so imported, the same shall be deemed to be of foreign production. § 26. *But see 7 and 8 Geo. IV. c. 56. § 27. page 652. Certificate of production on reexportation from another colony.— Before any sugar, coffee, cocoa-nuts, spirits, or mahogany shall be shipped for exportation in any British possession, as being the produce of some other such possession,-or of the island of Mauritius,—or shall be so shipped in the said island as being the produce of some British possession, the person exporting shall in the entry outwards state the place of the production, and refer to the entry inwards and landing of such goods, and shall make a declaration before the collector or comptroller to the identity of the same; and thereupon, if such goods shall have been duly imported with a certificate of production, within twelve months prior to the shipping for exportation, the collector and comptroller shall give to the master a certificate of production referring to the certificate of production under which such goods had been so imported, and containing the like particulars, with the date of importation. § 27. Goods brought over land, or by inland navigation.-It shall be lawful to bring or import by land, or by inland navigation, into any of the British possessions in America, from any adjoining foreign country, any goods which might be lawfully imported by sea, and so to bring or import such goods in the vessels, boats, or carriages of such country, as well as in British. § 28. Vessels on the lakes in America.-No vessel or boat shall be admitted to be British on any of the inland waters or lakes in America, except such as shall have been built at some place within the British domi nions, and shall be wholly owned by British subjects, and shall not have been repaired at any foreign place to a greater extent than in the proportion of ten shillings for every ton at one time :-Provided always that nothing herein shall extend to prevent the employment of any vessel or boat as a British vessel or boat, which shall have wholly belonged to British subjects before the passing of this act, and which shall not be repaired in any foreign place after the passing of this act. § 29. Goods must be brought to a place where there is a custom-house.— It shall not be lawful so to bring or import any goods, except into some port or place of entry at which a custom-house now is or hereafter may be established:-Provided that it shall be lawful for the governor lieutenant governor, or person administering the government of any of the said possessions, (with the consent of the executive council,) te diminish or increase, by proclamation, the number of ports or places of entry. § 30. Duties to be collected on goods imported by sea.-The duties shall be levied, for all goods so brought or imported, in the same manner as the duties on like goods imported by sea; and if any goods shall be brought or imported contrary hereto, or be removed from the station appointed for the examination of such goods, before all duties shall have been paid, such goods shall be forfeited, together with the vessel, boat or carriage, and the horses or other cattle. § 31. Duties in Canada on American boats, as in America on British boats. -The same tonnage duties shall be paid upon all vessels or boats of the United States of America, importing goods into Upper or Lower Canada, as are payable in the United States on British vessels or boats. § 32. Free Warehousing ports.-The several ports hereinafter mentioned; (that is to say,) KINGSTON in JAMAICA. HALIFAX in NOVA SCOTIA. QUEBEC in CANADA. PICTOU, in NOVA SCOTIA. O. in C. 18 March.-Gaz. 3 April, 1829. KINGSTOWN, in the Island of ST. VINCENT'S. O. in C. 8 June.-Gaz. 12 July, 1831. BASSETERRE, in the Island of SAINT KITT'S. O. in C. 27 July.-Gaz. 5 Aug. 1831. PORT LOUIS, in the Island of MAURITIUS. O. in C. 2 May.-Gaz. 18 May, 1832. Shall be free warehousing ports for the purposes of this act ;t-and it shall be lawful for the collectors and comptrollers (by notice in writing under their hand) to appoint such warehouses, at such ports as shall be approved of by them, for the free warehousing and securing of goods therein, 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, and shall be published in such manner as he shall direct. § 33. Goods warehoused without duty.—It shall be lawful for the importer of goods to warehouse the same in the warehouses so appointed without payment of duty on the first entry, subject to the conditions hereinafter contained. § 34. Stowage of goods in warehouses.-All goods so warehoused shall be stowed in such parts or divisions, and in such manner as the collector and comptroller shall direct;-and the warehouse shall be locked in such manner, and shall be opened only at such time, and in the presence of such officers, and under such rules as the collector and comptroller shall direct; and all such goods shall, after being landed upon importation, be carried to the warehouse, or shall, after being taken out of the warehouse for exportation,-be carried to be shipped, under such regulations as the collector and comptroller shall direct. § 35. Bond upon entry of goods to be warehoused.-Upon the entry of any goods to be warehoused, the importer instead of paying down the duties shall give bond with two sureties, (to be approved by the collector or comptroller,) in treble the duties, with condition for the safe depositing of such goods in the warehouse mentioned in such entry, and for the payment of all duties,—or for the exportation thereof, according to the first account taken,—and with further condition that no part shall be taken out until cleared upon entry and payment of duty, or upon entry for exportation;-and with further condition that the whole of such goods shall be so cleared, and the duties upon any deficiency, according to such first account,-shall be paid within two years from the first entry, and if after bond given, the goods or any part shall be sold, so that the original bonder shall be no longer interested in 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, with his sureties, and See section 43, page 643. + Kingston and Montreal in the Canadas are appointed Warehousing Ports for goods brought by land or inland navigation, or for goods imported by sea in British ships.-7 and 8 Geo. IV. c. 56. § 35. |