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sea perils. These latter are underwriters' risks, and should be covered by insurance. For example, if a cask of brandy be broached on board by the sailors and the contents withdrawn, the shipowner would have to pay the value to the owner of the goods; but if the cask were stove in owing to a storm, and the contents ran to waste, the loss would have to be recovered from the underwriters.

The loading of the vessel and the stowage of the cargo is usually done by the crew, or by persons employed by the owner or captain of the vessel. Persons called stevedores make a special business of stowing cargoes, and employ gangs of men for the purpose.

A Shipbroker is an agent who transacts business connected with ships, such as negotiating charters, procuring cargo, buying and selling ships, procuring insurances on ships. He is paid by a com

mission on the business done.

A Ship-chandler is a person whose business consists of supplying ships with provisions, canvas, cordage, and other articles required.

CHAPTER XXIV

SHIPS AND CHARTERS-continued

Ship's Report. This is the document referred to in the chapter on Importation of Goods. It has to be lodged with the Customs authorities (by the captain or other duly authorised officer), within 24 hours after arrival, and no goods can be landed, nor even bulk broken, until it is duly deposited with the Customs. A specimen is given below.

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Particulars to be stated according to the above headings, or if in Ballast, state

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Surplus stores remaining on board, viz. :

STORES.

Quantities of Beer, Cigars, Coffee, Cocoa, Dried
Fruit, Liqueurs, Spirits, Tea, Tobacco, Wine, &c.

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I declare that the above is a just report of my ship and of her lading, and that the particulars therein inserted are true to the best of my knowledge, and that I have not broken bulk or delivered any goods out of my said ship since her departure from Trieste, the last foreign place of loading.

(Signed) John Smith, Master. Signed and declared this Seventh day of September, 1898.

In presence of

Collector.

The Freight Account is a statement somewhat similar to the Manifest, but with a column added in which is inserted the amount of freight due (or received) on each lot of goods, with the total of the whole given at the foot.

The Disbursement Account is a statement giving particulars of the sums disbursed (i.e., expended) on purchase of tackle, stores, provisions, &c., whilst the ship is lying in a foreign port.

Entry Outwards. Before a vessel can commence loading, the master or agent must deliver to the Collector of Customs a certificate of the due clearance inwards of the ship, and must deliver therewith an entry outwards in the following form :

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Clearance Outwards. When a vessel is completely loaded, the master must, before being allowed to sail, deliver a copy of the report inwards for any goods remaining on board, being part of her inward cargo intended to be re-exported, and must also deliver to the Customs authorities a "Content" made out in the following form :

Master's Declaration and Stores Content for Vessels Outwards with Cargo.

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I, John Smith, Master of the above-named vessel, do declare that the particulars set forth above are true and correct, and that all the requirements of the Merchant Shipping Acts respecting outward-bound ships have been duly complied with.

I hereby nominate and appoint Messrs. Brown & Green, of Liverpool, to be and act as my Agents in all matters relating to the clearance of the said ship required of me in that respect by the Customs Acts, holding myself responsible for their acts in such matters.

Signed and declared this 17th day of

October, 1898, in the presence of

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To be struck
out if not
applicable.

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Clearing Officer.

[The Stores Content (i.e., a list of all the dutiable articles on board) is to be given on

the back of this form.]

When these formalities have been complied with, the documents handed to the Customs officials are fastened together, with a label attached and sealed thereto in the following form :

:

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officers is

and such label when filled up and signed by the proper the "clearance" and authority for the departure of the ship.

When a ship, having cleared at one port, proceeds to take in goods at any other British port, the Master must, after due shipment of the goods at such other port, deliver to the Collector or other proper officer there an additional content of the goods so shipped, and so on from port to port. The additional certificates or other documents thus furnished are afterwards attached to the label used at the first port of departure and sealed in the same manner.

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Coasting Trade.—This means all trade by sea from any one part of the United Kingdom to any other part thereof. Coasting vessels are not required to carry a Manifest of the cargo, but the master is compelled to keep a Cargo book," stating the names of the ship, the master, the port to which she belongs, and the port to which she is bound, and at each port of lading he must enter in such book the name of the port and particulars of the cargo taken on board, and at each port of discharge he must note the days on which any such cargo is discharged, and the times of departure from the last loading port and arrival at the discharging port. Before a coasting vessel is allowed to depart from a loading port, the master must deposit with the Customs officials a Transire in duplicate, as shown on the next page, and this constitutes the clearance of the vessel. Foreign vessels engaged in the coasting trade are subject to the same regulations as British ships.

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