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§ 759. THE Customs Acts impose on the master serious responsibilities with respect to the shipping and loading of goods, and prescribe heavy penalties in case of default. (a) particularly affecting the master are as follows:

By the Revenue Act, 1883 :(b)

AS TO IMPORTATION AND WAREHOUSING.

The sections

5. If any ship on arrival at any port or place in the United Kingdom or the Channel Islands shall not come as quickly up to the proper place of mooring or unlading as the nature of the port or place will admit without touching at any other place, and in proceeding to such proper place shall not bring to at the station appointed by the Commissioners of Customs for the boarding of ships, or if after arrival at such place such ship shall remove therefrom except with the knowledge of the proper officer of Customs directly to some other proper place of mooring or unlading, the person having charge of such ship, whether master or pilot, shall forfeit the sum of twenty pounds.

6. If the master of any ship shall neglect or refuse to provide sufficient room and accommodation under the deck for the bed or

hammock of every officer of Customs stationed on board such ship he shall forfeit the sum of twenty pounds.

By the Customs Consolidation Act, 1876 :(c)

47. The proper officers of the Customs may board any ship arriving at any port in the United Kingdom or the Channel Islands, and stay on board until all the goods laden therein shall be duly delivered therefrom, or until her departure, and shall have free access to every part thereof, with power to fasten down hatchways or entrances to the hold, and to

(a) The importation of certain classes of goods into the United Kingdom is prohibited, and of others restricted, under penalty of forfeiture. A complete list of such articles will be found on reference to the following statutes: 39 & 40 Vict. c.

36, s. 42, as amended by 46 & 47 Vict. c.
39; 46 & 47 Vict. c. 55, ss. 2, 19; and
52 & 53 Vict. c. 42, ss. 1, 2.

(b) 46 & 47 Vict. c. 55.
(c) 39 & 40 Vict. c. 36.

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IMPORTATION
AND WARE-

HOUSING.

May seal or secure goods and open locks.

Goods concealed, forfeited.

If seal, &c., broken, master

to forfeit £100.

If seals upon stores inwards be broken, or the stores secretly conveyed away,

master to forfeit £20.

Time and

place for landing goods

inwards.

mark any goods before landing, and to lock up, seal, mark, or otherwise secure any goods on board such ship; and if any place or any box or chest be locked, and the keys be withheld, any examining or superior officer may open any such place, box, or chest in the best manner in his power; and if any goods be found concealed on board any such ship they shall be forfeited; and if the officers shall place any lock, mark, or seal upon any goods on board, or on any place or package in which the same may be, and such lock, mark, or seal be wilfully opened, altered, or broken before due delivery of such goods, or if any of such goods be secretly conveyed away, or if the hatchways or entrances to the hold, after having been fastened down by the officer, be opened, the master of such ship shall forfeit the sum of one hundred pounds.

By the Revenue Act, 1883 :(d)

7. If the proper officer of the Customs shall place any lock, mark, or seal upon any stores or upon any place or package in which the same may be on board any ship or vessel arriving in the United Kingdom, and such lock, mark, or seal shall be wilfully opened, altered, or broken, or if any stores so secured shall be secretly conveyed away, either while the ship remains in the port at which she shall have so arrived, or at any other port in the United Kingdom to which she may proceed, or on her passage from one port to another, the master of such ship shall forfeit the sum of twenty pounds.

§ 760. By the Customs and Inland Revenue Act, 1881 :(e)

9. No goods, except diamonds and bullion, and lobsters and fresh fish of British taking, imported in British ships, which goods may be landed without report or entry, shall be unshipped from any ship arriving from parts beyond the seas, or be landed or put on shore on Sundays or holidays, except by special permission of the Commissioners of Customs; nor shall they be unshipped, landed, or put on shore on any other days except between the hours of eight o'clock in the morning and four o'clock in the afternoon from the first day of March to the thirty-first day of October, both inclusive, and between the hours of nine o'clock in the morning and four o'clock in the afternoon during the remainder of the year, or between such other hours as may be appointed by the Commissioners of Customs; nor shall any goods whatever be unshipped or landed at any time unless in the presence or with the authority of the proper officer of Customs; nor shall they be so landed, except at some legal quay or wharf, or other place duly appointed for the landing or unshipping of goods, nor shall any goods, after having been unshipped or put into any boat or craft to be landed, be transshipped or removed into any other boat or craft previously to their being landed, without the permission of the proper officer of Customs; and if any goods shall be unshipped or removed from any importing ship for the purpose of being landed, they shall be forthwith taken to and landed at the wharf, quay, or other place at which the same are intended to be landed. If any goods shall be unshipped, landed, transhipped, removed, or dealt with contrary to the provisions of this section, they shall be forfeited, together with the barge, lighter, boat, or other vessel employed in removing the same.

By the Customs Consolidation Act, 1876 :(ƒ)

49. If the importer, owner, or consignee of any bullion or coin, not
(d) 46 & 47 Vict. c. 55.
(f) 39 & 40 Vict. c. 36.

(e) 44 Vict. c. 12.

AND WARE

HOUSING.

being small parcels forming part of the baggage of passengers imported IMPORTATION into Great Britain or Ireland, shall not, within ten days after the landing thereof, deliver to the collector or other proper officer of Customs a full and true account thereof, including its weight and value, he shall Account of forfeit a sum of twenty pounds.

As to Report of Cargo.

bullion or
coin to be
delivered to
the officers of
Customs.
Report of
cargo.
Master to

report within
24 hours
after arrival,
according to
Form No. 1

in Schedule B.

master to forfeit £100. Goods not reported may be detained.

§ 761. 50. The master of every ship, whether laden or in ballast, shall, within twenty-four hours after arrival from parts beyond the seas at any port in the United Kingdom, make due report of such ship to the collector or other proper officer in the form No. 1 in Schedule B to this Act, (g) and containing the several particulars indicated in or required thereby, or in such other form and manner as the Commissioners of Customs may direct; and such report, except where other wise specially allowed or provided for by their order or at ports where goods may be landed into transit sheds, shall be made before bulk be broken. 51. If such master shall fail to make due report, or if the particulars On failure, or any of them contained in such report be false, he shall forfeit the sum of one hundred pounds; and all goods not duly reported may be detained by any officer of Customs until so reported or the omission explained to the satisfaction of the Commissioners of Customs, and may in the meantime be removed to the Queen's warehouse. 52. The captain or other officer having the charge of any ship Commissioned (having commission from her Majesty or from any foreign State), having on board any goods laden in parts beyond the seas, shall, on arrival at any port in the United Kingdom, and before any part of such goods be taken out of such ship, or when called upon so to do by any officer of the Customs, deliver an account in writing under his hand to the best of his knowledge of the quality and quantity of every package or parcel of such goods, and of the marks and numbers thereon, and of the names of the respective shippers and consignees of the same, and shall make and subscribe a declaration at the foot of such account declaring to the truth thereof, and shall also truly answer to the collector or other proper officer such questions concerning such goods as shall be required of him, and on failure thereof such captain or other officer shall forfeit the sum of one hundred pounds; and all such ships shall be Such ships liable to such searches as merchant ships are liable to, and the officers of liable to the Customs may freely enter and go on board all such ships, and bring search. from thence on shore into the Queen's warehouse any goods found on board any such ship as aforesaid, subject, nevertheless, to such regulations in respect to ships of war belonging to her Majesty as shall from time to time be directed in that respect by the Commissioners of her Majesty's Treasury.

ships, British or foreign, having goods on board, persons in charge to deliver an account or

forfeit £100.

Master to answer

53. The master of every ship arriving from parts beyond the seas shall at the time of making report answer all such questions relating to the ship, cargo, crew, and voyage as shall be put to him by the collector questions. or other proper officer; and if he refuses to answer, or does not answer truly, or if, after the arrival within four leagues of the coast of the United Kingdom, bulk shall be broken, or any alteration Bulk not to made in the stowage of the cargo of such ship so as to facilitate the be broken or unlading of any part of such cargo before report of such ship and stowage altered. cargo, or if any part be staved, destroyed, or thrown overboard, or any package be opened, unless cause be shown to the satisfaction of the Penalty £100.

(g) See App. No. 16 (A).

IMPORTATION
AND WARE-

HOUSING.

Packages reported Contents unknown" may be

opened and examined. Prohibited

goods forfeited.

Entry, time for.

Goods not entered within fourteen days may be conveyed to Queen's warehouse.

Small

packages or quantities of goods may be deposited in Queen's warehouse.

If duties and charges on such goods be not paid within three months, the

goods may be sold.

Lien for

freight payable before delivery of goods from Queen's warehouse.

Combustibles not to be deposited in Queen's warehouse.

Commissioners of Customs, in every such case the master shall forfeit the sum of one hundred pounds.

54. If the contents of any package intended for exportation in the same ship shall be reported by the master as being unknown to him, the officers of the Customs may open and examine such package on board such ship, or bring the same to the Queen's warehouse for that purpose; and if there be found therein any goods which are prohibited to be imported, such goods shall be forfeited, unless the Commissioners of Customs shall permit them to be exported.

As to the Time within which Goods shall be Entered and Landed
after the Arrival of the Importing Ship.

§ 762. 73. If the importer of any goods shall not, within fourteen days
(exclusive of Sundays and holidays) after the arrival of the ship im-
porting the same, make perfect entry or entry by bill of sight of such
goods, or if, having made such entry, he shall not land such goods
within such fourteen days or within such further period as the Com-
missioners of Customs shall direct, the officers of the Customs may
convey such goods to the Queen's warehouse; and whenever the cargo
of any ship shall have been discharged within such fourteen days with
the exception of only a small quantity of goods, the officers of the
Customs may forthwith deposit such remaining goods in the Queen's
warehouse; and also at any time after the arrival of such ship may
deposit any small packages or parcels of goods therefrom in the Queen's
warehouse, there to remain for due entry during the remainder of such
fourteen days, except as hereinafter mentioned; and if any goods so
deposited in the Queen's warehouse being of a perishable nature shall
not be cleared forthwith, or not being of a perishable nature shall not
be cleared within three months after such deposit, or within such further
period as the Commissioners may direct, and all charges of removal,
freight, and
warehouse rent be not paid, such goods may be
sold and the produce thereof paid in discharge of duties, freight,
and charges, and the overplus, if any, to the proprietor of the
goods on his application for the same; and in case such goods
cannot be sold for a sufficient sum to pay the duties and
charges, if ordered for sale for home consumption, or the charges, if
for exportation, the same may, by direction of the Commissioners of
Customs, be destroyed; and any officer of Customs having the custody
of any goods which shall have come to his hands under the Customs
Acts, may refuse delivery thereof from the Queen's warehouse or other
place of deposit until proof be given to his satisfaction that the freight
due upon such goods has been paid: Provided that if the importing
ship and goods be liable to the performance of quarantine, the time
for entry and landing of such goods shall be computed from the
time at which such ship and goods shall have been released from quar-
antine.

74. No goods of a combustible or inflammable nature shall be brought into or deposited in the Queen's warehouse unless with the sanction of the Commissioners of Customs; and if any such goods shall be landed by the officers of Customs under the provisions of the Customs Acts, the same may be deposited in any other available place that such officers may deem fit, and whilst so deposited the same shall be deemed to be in the Queen's warehouse, and be liable to be dealt with, at the expiration of fourteen days, in the same manner as goods of a perishable nature

actually deposited in the Queen's warehouse, unless duly cleared or warehoused in some approved warehouse in the meantime; and such goods shall be chargeable with such expenses for securing, watching, and guarding the same until sold, cleared, or warehoused as aforesaid, as the Commissioners shall see fit, and neither the said Commissioners nor their officers shall be liable to make good any damage which such goods may sustain by reason or during the time of their being so deposited and dealt with as aforesaid.

IMPORTATION
AND WARE-

HOUSING.

If goods

remain on board import

be detained

for

75. Whenever any goods shall remain on board any importing ship beyond the period of fourteen days after the arrival of such ship, or beyond such further period as the Commissioners of Customs may allow, ing ship such ship shall be detained by the proper officer of Customs until all beyond fourexpenses of watching or guarding such goods beyond such fourteen teen days, days, or such further time, if any, allowed as aforesaid, not exceeding such ship may five shillings per diem, and of removing the goods, or any of them, to the Queen's warehouse, in case the officers shall so remove them, be paid, and the like charge per diem shall be made in respect of any derelict or other ship coming, driven, or brought into the United Kingdom under legal process, by stress of weather, or for safety, when it is necessary to station any officer of Customs in charge, either on board thereof or otherwise, for the protection of the revenue, so long as the officer shall so remain.

expenses.

AS TO THE EXPORTATION, ENTRY, AND CLEARANCE OF SHIPS TO
PARTS BEYOND THE SEAS.

EXPORTATION.

Warehoused goods not to be exported in ship of less than forty

tons burden.

Master of vessels outwards to ficate of clearance of last voyage, and to make

deliver certi

entry outwards.

Form No. 6.

§763. 100. No person shall export any warehoused goods, or goods liable to duties of Customs transhipped, or goods entitled to drawback on exportation, nor shall enter any such goods for exportation from the United Kingdom to parts beyond the seas, in any ship of less burden than forty tons. 101.(h) The master of every ship in which any goods are to be exported from the United Kingdom to parts beyond the seas, or his agent, shall, before any goods be taken on board, except as is hereafter provided, deliver to the collector a certificate from the proper officer of the due clearance inwards or coastwise of such ship of her last voyage, and shall also deliver therewith an entry outwards of such ship verified by his signature in the form No. 6 in Schedule B to this Act,(i) and containing the several particulars indicated in or required thereby, or in such other form or manner as the Commissioners of Customs may direct; and if such ship shall have commenced her lading at some other port, the master shall deliver to the proper officer the clearance of such goods from such other port; and if any goods be taken on board any ship at any port before she shall have entered outwards at such port (unless a stiffening order, when necessary, shall be issued by the proper officer to lade any heavy goods for exportation on board such ship), the Penalty £100. master shall forfeit the sum of one hundred pounds; provided that, on Shipment of the arrival at any port in the United Kingdom of any ship about to goods for deliver her cargo at more than one port in the United Kingdom, it shall exportation. be lawful, subject to such regulations as the Commissioners of Customs may deem necessary, to allow the entry outwards of such ship, and to permit the shipment of goods . . . . for exportation in such ship to the foreign destination for which such ship shall be entered outwards, before (h) This section is printed as amended by the Revenue Act 1889, 52 & 53 Vict. c. 42, s. 5. (i) See App. No. 16 (B).

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