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the case may require, of y be expressed in figures, h bill shall be written and number of such duplicates er shall require ,--and such comptroller, and transmitted it to him for the landing or report, and other documents.* Jing of any goods, or for the juse, shall be deemed valid, 1 packages in such entry shall goods and packages purporting

ship,--and in the manifest, where F ertificate or other document, where

rtation or entry of such goods is shall have been properly described and with the characters and circumpods are charged with duty-or may in the United Kingdom,-or to be ; ;--and any goods taken or delivered warehouse, -by virtue of any entry or agreeing in all such respects,-or not --shall be deemed to be goods landed reof, and shall be forfeited. § 18. or weight, or ad valorem.t-If the goods ay duty according to the number, measure, ·ber, measure, or weight shall be stateci in »ds in such entry be charged to pay duty of, such value shall be stated in the entry, he declaration of the importer or his known ntry and attested by his signature ;-and if claration, not being the importer or proprietor

agent duly authorized by him—such person of one hundred pounds ;-and such declaration uner and form following, and shall be binding or in behalf of whom the same shall be made ; 3. eby declare, that I am [the importer, or authorized the goods contained in this entry, and that I enter chich, is part only) at the sum of itness my hand the

“ A. B.ulued, officers may detain. 1-If upon examination it

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the officers of the customs that such goods are not ug to the true value thereof, it shall be lawful for such win and secure such goods,—and (within five days from Jereof, if it be in the ports of London, Leilh, or Dublin,

ven days if in any other port in the United Kingdom, or irt in the Isle of Man)--to take such goods for the use of -and if a different rate of duty shall be charged upon any

i and 8 Geo. IV. c. 56. g 2. *-*y of silk goods, see 10 Geo. IV. c. 23. § 4.

iu Gro. IV. c. 23. § 4.

§ 15.

officers of the customs may freely enter and go on board all such ships, and bring from thence on shore into the King's warehouse any goods found on board any such ship as aforesaid ;-subject nevertheless to such regulations in respect of ships of war belonging to his Majesty, as shall from time to time be directed in that respect by the commissioners of his Majesty's treasury of the United Kingdom of Great Britain and Ireland. § 14.

Master to deliver list of crew. The master of every British ship arriving at any port in the United Kingdom, on her return from any British possessions in America, * shall, within ten days of such arrival, deliver upon oath to the collector or comptroller, a list,-containing the names and descriptions of the crew which was on board at the time of clearing from the United Kingdom,—and of the crew on board at the time of arrival in any of the said possessions, -and of every seaman who has deserted or died during the voyage ;-and also the amount of wages due at the time of his death to each seaman so dying ;-and every master omitting so to do shall forfeit the sum of fifty pounds; and such list shall be kept by the collector for the inspection of all persons interested therein.

After fourteen days, officer may land goods not entered, and certain goods before fourteen days.-Every importer of any goods shall, within fourteen days after the arrival of the ship importing the same, make perfect entry inwards of such goods, or entry by bill of sight in manner hereinafter provided, and shall within such time land the same ;-and in default of such entry and landing, it shall be lawful for the officers of the customs to convey such goods to the King's warehouse ;-and whenever the cargo of any ship shall have been discharged, with the exception only of a small quantity of goods, it shall be lawful for the officers of the customs to convey such remaining goods,—and at any time to convey any small packages or parcels of goods to the King's warehouse, although such fourteen days shall not have expired,—there to be kept waiting the due entry thereof, during the remainder of such fourteen days ;-and if the duties due upon any goods so conveyed to the King's warehouse shall not be paid within three months after such fourteen days shall have expired, together with all charges of removal and warehouse rent, the same shall be sold, ---and the produce thereof shall be applied, first, to the payment of freight and charges, next of duties, and the overplus, if any, shall be paid to the proprietor of the goods. $ 16.

Bill of entry to be delivered.—The person entering any goods inwards (whether for payment of duty, or to be warehoused upon the first perfect entry thereof, or for payment of duty upon the taking out of the warehouse, or whether such goods be free of duty,) shall deliver to the collector or comptroller a bill of the entry of such goods, fairly written in words at length,-expressing the name of the ship, and of the master of the ship in which the goods were imported, -and of the place from whence they were brought,--and the description and situation of the warehouse, if they are to be warehoused, -and the name of the person in whose name the goods are to be entered,--and the quantity and description of the goods,-and the number and denomination or description of the respective packages containing the goods ;--and in the margin of such bill shall delineate the respective marks and numbers of such packages, -and shall pay down any duties which may be payable upon the goods mentioned in such entry;--and such person shall also deliver

By the 7 Geo. IV. c. 48. § 4. any British possessions in the West Indies.

at the same time two or more duplicates, as the case may require, of such bill, in which all sums and numbers may be expressed in figures, --and the particulars to be contained in such bill shall be written and arranged in such form and manner, and the number of such duplicates shall be such as the collector and comptroller shall require ,--and such bill being duly signed by the collector and comptroller, and transmitted to the landing waiter, shall be the warrant to him for the landing or delivering of such goods. $ 17.

Not valid unless agreeing with manifest, report, and other documents.* -No entry nor any warrant for the landing of any goods, or for the taking of any goods out of any warehouse, shall be deemed 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,—and in the manifest, where a manifest is required,—and 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, either to be used in the United Kingdom,

-or to be warehoused for exportation only ;--and any goods taken or delivered out of any ship,—or out of any warehouse, -by virtue of any entry or warrant, not corresponding or agreeing in all such respects,-or not properly describing the same shall be deemed to be goods landed or taken without due entry thereof, and shall be forfeited. $ 18.

Goods by number, measure, or weight, or ad valorem.t-If the goods in such entry be charged to pay duty according to the number, measure, or weight thereof, such number, measure, or weight shall be stated in the entry ;-and if the goods in such entry be charged to pay duty according to the value thereof, such value shall be stated in the entry, — and shall be affirmed by the declaration of the importer or his known agent, written upon the entry and attested by his signature ;-and if any person make such declaration, not being the importer or proprietor of such goods nor his agent duly authorized by bim--such person shall forleit the sum of one hundred pounds ;--and such declaration shall be made in manner and form following, and shall be binding upon the person by or in behalf of whom the same shall be made; (that is to say), § 19.

* I, A. B., do hereby declare, that I am [the importer, or authorized hy the importer) of the goods contained in this entry, and that I enter the same [stating which, if part only] at the sum of Witness my hand the

A. B." Goods undervalued, officers may detain. 1—If upon examination it shall appear to the officers of the customs that such goods are not valued according to the true value thereof, it shall be lawful for such officers to detain and secure such goods,—and (within five days from the landing thereof, if it be in the ports of London, Leith, or Dublin, or within seven days if in any other port in the United Kingdom, or if in any port in the Isle of Man)--to take such goods for the use of the crown :-and if a different rate of duty shall be charged upon any

day of

* See 7 and 8 Geo. IV. c. 56. § 2. + Entry of silk goods, see 10 Geo. IV. c. 23. § 4.

Seu iu Gro. IV. c. 23. $ 4.

goods, according as the value of the same shall be described in the entry to be above or to be below any particular price or sum, and such goods shall be entered so as to be liable to the lower rate of duty, and it shall appear to the officers of the customs that such goods, by reason of their real value, are properly liable to the higher rate of duty, it shall be lawful for such officers in like manner to take such goods fou the use of the crown;—and the commissioners of his Majesty's cus toms shall thereupon in any of such cases cause the amount of such valuation, together with an addition of ten pounds per centum thereon, and also the duties paid upon such entry, to be paid to the importer or proprietor of such goods in full satisfaction for the same,—and shall dispose of such goods for the benefit of the crown ;—and if the produce of such sale shall exceed the sums so paid, and all charges incurred by the crown, one moiety of the overplus shall be given to the officer or officers who had detained and taken the goods ;- -and the money retained for the benefit of the crown shall be paid into the hands of the collector of the customs, with the knowledge of the comptroller, and carried to account as duties of customs. $ 20.

Value of East India goods according to sales. --The value of goods imported by the East India company, -and of all goods called “ piece goods,"'* being articles inanufactured of silk, hair, or cotton, or any mixture thereof, imported by any person into the port of London, from places within the liinits of the charter of the said 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 ;-and that such goods shall be landed and secured in such places and in such manner as the commissioners of his Majesty's customs shall require, until the duties thereon shall have been duly paid, or the same shall have been duly exported. $ 21.

East India company to sell goods.- The East India company shall fairly and openly expose to sale, and cause to be sold, all such goods so charged to pay duty according to the value thereof, by way of public auction in the city of London, within three years from the importation thereof ;-and shall give due notice at the custom-house in London, to the officers appointed to attend such sales, of the time and place thereof. § 22.

Bill of sight if goods be not known.-If the importer of any goods, or his agent, after full conference with him, shall declare upon oath, before 'the collector or comptroller,--that he cannot for want of full information make a perfect entry thereof, -it shall be lawful for the collector and comptroller to receive an entry by bill of sight, for the packages or parcels of such goods, by the best description which can be given, and to grant a warrant thereupon,-in order that the same may be landed,† and may be seen and examined by such importer, in presence of the proper officers ;-and within three days after any goods shall have been so landed, the importer shall make a perfect entry thereof,—and shall either pay down all duties which shall be due and payable upon such goods, -or shall duly warehouse the same, aecording to the purport of the perfect entry or entries so made for such goods--or for the several parts or sorts thereof:1-Provided always, that if any sum of money shall have been deposited upon any entry by bill of sight, on account of the duties which may be found to be pay. able on the goods intended therein, it shall be lawful for the officers of

1

* Repealed, as to “ Piece Goods," by 2 and 3 Wm. IV. c. 84. 97. See page 49 i, See 7 Geo. IV. c. 48. g 5.

See 7 and 8 Geo. IV. c. 56.

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