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Entry.

and the Number and Denomination of the Packages con- INWARDS. taining the same; AND such Master shall also make Oath before the Collector or Controller that such Certificate was received by him at the Cape of Good Hope, and Master to make that the Wine so imported is the same as is mentioned therein.

XXXVIII. AND be it further enacted, That it shall be lawful to import into the United Kingdom any Goods of the Produce or Manufacture of the Islands of Guernsey, Jersey, Alderney, Sark, or Man, from the said Islands respectively, without Payment of any Duty (except in the Cases herein-after mentioned);-and that such Goods shall not be deemed to be included in any Charge of Duties, imposed by any Act hereafter to be made on the Importation of Goods generally from Parts beyond the Seas: PROVIDED always, that such Goods may nevertheless be charged with any Proportion of such Duties, as shall fairly countervail any Duties of Excise, or any Coast Duty, payable on the like Goods, the Produce of the Part of the United Kingdom into which they shall be imported:

PROVIDED also, that such Exemption from Duty shall not extend to any Manufactures of the said Islands, made from Materials the Produce of any Foreign Country; except Manufactures of Linen and Cotton (1) made in and imported from the Isle of Man.

XXXIX. AND be it further enacted, That before any Goods shall be entered as being the Produce of the said Islands (2) (if any Benefit attach to such Distinction), the Master of the Ship or Vessel importing the same shall deliver to the Collector or Controller a Certificate from the Governor, Lieutenant Governor, or Commander in Chief of the Island from whence such Goods were imported, that Proof had been made in manner required by Law (3), that such Goods were of the Produce of such Island, stating the Quantity and Quality of the Goods, and the Number and Denomination of the Packages containing the same; AND such Master shall also make Oath before the Collector or Controller, that such Certificate was received by him at the Place where such Goods

Oath to Certificate.

Goods of Guernsey, Jersey, &c. Duty-free; with Exceptions.

Master to deliver Certificate make Oath to Certificate.

of Produce, and

(1) Foreign Cap. 115. § 18.

prohibited to be imported into the Isle of Man, see

E

were taken on board, and that the Goods so imported are the same as are mentioned therein.

INWARDS.
Entry.

Treasury may

of Colonial Fisheries to be imported from Guernsey, &c.

-

XE. AND be it further enacted, That it shall be lawful permit Produce for the Commissioners of His Majesty's Treasury, when and so long as they shall see fit, to permit any Goods the Produce of the British Possessions or Fisheries in North America, which shall have been legally imported into the Islands of Guernsey or Jersey direct from such Possessions, to be imported into the United Kingdom for Home Use direct from those Islands, under such Regulations as the said Commissioners shall direct; any thing in the Law of Navigation (1) to the contrary notwithstanding.

Vessels with
Stone from

XLI. AND be it further enacted, That no Vessel arriving on the Coast of England from Guernsey, Jersey, not to be piloted. Alderney, Sark, or Man, wholly laden with Stone the

Guernsey, &c.

Fish, British

taking and curing; and Lobsters and Tur

bots; free of Duty on Importation.

Production thereof, shall be liable to be conducted or piloted by Pilots appointed and licensed by the Corporation of the Trinity-House of Deptford Strand; any Law, Custom, or Usage to the contrary notwithstanding.

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XLII. AND be it further enacted, That Fresh Fish (2) of every Kind, of British taking, and imported in British Ships; and fresh Lobsters and Turbots, however taken, or in whatever Ship imported; and cured Fish of every Kind, of British taking and curing (3), imported in British Ships, shall be imported free of all Duties, and shall not be deemed to be included in any Charge of Duty imposed by any Act hereafter to be made on the Importation of Goods generally: PROVIDED always, that before any cured Fish shall be entered free of Duty, as being of such taking and curing, the Master of the Ship importing Oath of Master. the same shall make Oath before the Collector or Controller, that such Fish was actually caught, taken, and cured wholly by His Majesty's Subjects.

Certificate of

Blubber, Train
Oil, &c. British

Colonial

Taking.

XLIII. AND be it further enacted, That before any Blubber, Train Oil, Spermaceti Oil, Head Matter, or Whale Fins, shall be entered as being the Produce of Fish or Creatures living in the Sea taken and caught wholly by

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Entry.

His Majesty's Subjects usually residing in some Part of FNWARDS. His Majesty's Dominions, and imported from some British Possession, the Master of the Ship importing the same shall deliver to the Collector or Controller a Certificate under the Hand of the proper Officer of such British Possession where such Goods were taken on board, (or if no such Officer be residing there, then a Certificate under the Hands of Two principal Inhabitants at the Place of Shipment), notifying that Oath had been made before him or them by the Shipper of such Goods, that the same were the Produce of Fish or Creatures living in the Sea taken wholly by British Subjects (1) usually residing in some Part of His Majesty's Dominions; AND such Master Oath of Master shall also make Oath before the Collector or Controller, and Importer. that such Certificate was received by him at the Place where such Goods were taken on board, and that the Goods so imported are the same as mentioned therein; AND the Importer of such Goods shall also make Oath before the Collector or Controller at the Time of Entry, that to the best of his Knowledge and Belief the same were the Produce of Fish or Creatures living in the Sea taken wholly by British Subjects usually residing in some Part of His Majesty's Dominions.

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XLIV. AND be it further enacted, That before any Blubber, Train Oil, Spermaceti Oil, Head Matter, or Whale Fins, shall be entered as being the Produce of Fish or Creatures living in the Sea taken and caught wholly by the Crews of Ships fitted out in the United Kingdom, or in One of the Islands of Guernsey, Jersey, Alderney, Sark, or Man, the Master of the Ship importing such Goods shall make Oath, and the Importer of such Goods (to the best of his Knowledge and Belief) shall make Oath that the same are the Produce of Fish or Creatures living in the Sea taken and caught wholly by the Crew of such Ship, or by the Crew of some other Ship (naming the Ship) fitted out in the United Kingdom, or in One of the Islands of Guernsey, Jersey, Alderney, Sark, or Man (stating which).

XLV. AND be it further enacted, That it shall be lawful upon the Return of any Ship from the Greenland Seas or Davis's Straits to the United Kingdom, with any

(1) Oil Blubber, &c. of Foreign Fishing is prohibited to be imported into any of the British Possessions in America, Cap. 114. § 7.

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Entry.

INWARDS. Blubber, being the Produce of Whales or other Creatures living in the Sea, for the Importers thereof to cause the same to be boiled into Oil at the Port of Importation, under the Care and Inspection of the proper Officers of the Customs; and the Oil so produced shall be admitted to Entry, and the Duties be paid thereon as if imported in that State.

Importation direct.

Salvor may sell Goods sufficient to defray Salvage.

XLVI. AND be it further enacted, That no Goods shall be deemed to be imported from (1) any particular Place, unless they be imported direct from such Place, and shall have been there laden on board the importing Ship, either as the first Shipment of such Goods, or after the same shall have been actually landed at such Place.

XLVII. AND be it further enacted, That it shall be lawful for the Owner or Salvor (2) of any Property liable. to the Payment of Duty saved from Sea, and in respect of which any Sun shall have been awarded under any Law at the Time in force, or in respect of which any Sum shall have been paid or agreed to be paid by the Owner thereof or his Agent, to the Salvors to defray the Salvage of the same, to sell so much of the Property so saved as will be sufficient to defray the Salvage so awarded, or such other Sum so paid or agreed to be paid; — and that upon the Production of an Award made in Execution of any such Law (3) to the Commissioners of His Majesty's Customs, or upon Proof to the Satisfaction of the said Commissioners that such Sum of Money has been paid, or has been agreed to be paid, the said Commissioners are hereby empowered and required to allow the Sale of such Property aforesaid, free from the Payment of all Duties, to the Amount of such Sum so awarded, paid, or agreed to be paid, or to the Amount of such other Sum as to the said Commissioners shall seem just and reasonable: PROVIDED always,

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that if such Owner or Salvor shall be dissatisfied with any Determination of the said Commissioners as to the Amount of such Property to be sold Duty-free, it shall be lawful for such Owner or Salvor to refer any such Determination of the said Commissioners to the Judgment and Revision of the High Court of Admiralty, and in that Case such

(1) See what shall be deemed to be the Produce of any Country, Cap. 109. § 5.

(2) See Derelict, § 48.

(3) See Acts 1 & 2 Geo. 4. Cap. 75, and Cap. 76.

Sale shall be suspended until the Decision of such Court INWARDS. shall have been had thereon.

XLVIII. AND be it further enacted, That all Foreign Goods, Derelict, Jetsam, Flotsam, and Wreck (1), brought or coming into the United Kingdom, or into the Isle of Man, shall at all Times be subject to the same Duties as Goods of the like Kind imported into the United Kingdom respectively are subject to; AND if any Person shall have Possession of any such Goods, either on Land or within any Port in the United Kingdom, and shall not give Notice thereof to the proper Officer of the Customs within Twenty-four Hours after such Possession, or shall not on Demand pay the Duties due thereon, or deliver the same into the Custody of the proper Officer of the Customs, such Person shall forfeit the Sum of One hundred Pounds; AND if any Person shall remove or alter in Quantity or Quality any such Liquors or Tobacco, or shall open or alter any Package containing any such Liquors or Tobacco, or shall cause any such Act to be done, or assist therein, before such Liquors or Tobacco shall be deposited in a Warehouse, in the Custody of the Officers of the Customs, every such Person shall forfeit the Sum of One hundred Pounds; and in default of the Payment of the Duties on such Liquors or Tobacco within Eighteen Months from the Time when the same were so deposited, the same may be sold in like Manner, and for the like Purposes, as Goods imported may in such Default be sold:

PROVIDED always, that any Lord of the Manor having by Law just Claims to such Liquors or Tobacco, or if there be no such Lord of the Manor, then the Person having Possession of the same, shall be at Liberty to retain the same in his own Custody, giving Bond, with Two sufficient Sureties, to be approved by the proper Officer of the Customs, in Treble the Value of such Goods, for the Payment of the Duties thereon at the End of One Year and One Day, or to deliver such Goods to the proper Officer of the Customs in the same State and Condition as the same were in at the Time of taking Possession thereof.

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XLIX. AND whereas it may be expedient to subject some Sorts of Goods imported into the United Kingdom,

(1) Spirits in small Casks not to be taken up except by Officers, see Cap. 108. $ 70. 71.

Entry.

Foreign Goods, derelict, &c. to

be subject to same Duties as

on Importation.

Lord of Manor or Salvor may

retain such Goods on giving Bond for Payment of Duties.

Goods under
Excise Permit

Regulations.

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