shall likewise certify upon the back of such copy the day it was produced, and shall forthwith transmit such copy to the collector and comptroller of the ports to which the goods by such manifest shall appear to be consigned; and the said master or person shall in like manner produce to the officer of customs who shall first come on board such ship, upon her arrival within the limits of the port in which the cargo, or any part thereof, is intended to be discharged, such manifest, and deliver to him a true copy thereof subscribed by him; who, after proceeding in the manner directed with respect to the first production, shall transmit such copy to the collector and comptroller of that port: provided, that no such master or person shall be obliged to deliver more than two copies of his manifest, if he shall produce to the officer who shall afterwards come on board, his manifest, with a certificate on the back thereof as aforesaid: provided also, that if any manifest delivered up to the collector and comptroller of any port where such ship arrives, shall contain an account of goods not there to be landed, but which shall appear to be consigned to some other port, such collector and comptroller shall certify upon such manifest, under their hands, such part of the cargo as shall there have been delivered, and deliver back the original manifest to the master, or person having charge of the ship; and so in like manner until such ship shall arrive at her last port of discharge. § 6.

If any such master or person shall not produce his manifest, and give a copy thereof to such officers as aforesaid, or shall not give an account of the destination of his ship, or shall give a false account of the destination thereof, in order to evade the production of the manifest, be shall forfeit double the value of the goods, with the full duties payable thereon; and if any such officer shall neglect to certify on the back of such manifest the production thereof, and the delivery of such copy, he shall forfeit 1007. §7.

The master, or person having charge of the ship, shall, at the time he makes his report or entry of the ship at the custom-house, deliver his manifest to the collector, or chief officer of customs at the port, on pain of forfeiting 2007. § 11.

If any package which shall have been reported by the master, or person having charge of the ship, shall be wanting, and not found on board such ship; or if the goods reported shall not agree with the manifest; or if either the report or manifest shall not agree with the cargo found on board such ship; the master, or person having charge of such ship, shall forfeit 2001.: provided, that in case any goods shall be imported without such manifest, or in case the manifest shall not agree with the report, or shall be defaced or incorrect, or shall not agree with the goods on board, and it shall be made appear to the satisfaction of the commissioners of customs that the cargo imported was wholly taken on board in foreign parts, naming the particular places, that no part thereof has been since unshipped, and that the manifest has been lost or mislaid without fraud, defaced by accident, or incorrect by mistake; in such case the penalties hereinbefore inflicted shall not be incurred. § 12.

In case any goods shall, from urgent necessity, be taken on board any ship after the manifest shall have been attested, the master, or person having charge of such ship, shall make out and sign a separate manifest of all such goods so taken on board; which manifest shall be subject to every provision to which manifests properly attested are subjected; and in such case the penalties inflicted with respect to goods imported without a manifest shall not be incurred, if the urgent necessity of so taking such goods on board shall be made to appear to the satisfaction of the commissioners of customs.

By the 5 Geo. IV. c. 43. § 18. it is enacted, that every captain or master of any ship or vessel, in which any goods, wares, or merchandize shall be shipped or laden, shall keep or cause to be kept a cargo book, in which shall be entered the particulars of all goods, wares, and merchandize laden on board such ship or vessel, and the dates and times when the same shall be taken on board: and if any captain or master of any ship or vessel, or any person having charge of any ship or vessel, shall sign any false or untrue bill of lading, or any bill of lading specifying and containing any greater or other quantity of goods, wares, or merchandize than shall have been actually delivered and laden on board such ship or vessel by the person or persons for whose use such bill of lading shall be given at the time of his signing such bill of lading, or any bill of lading varying in quantity or date from the entry to be made in such cargo book as aforesaid; or if any captain or master of any such vessel shall neglect or refuse to cause such cargo book to be kept, or such entries to be made therein as aforesaid, or shall make or cause to be made any untrue entry in such cargo book, every such captain or master shall, for every such offence, forfeit the sum of 100l.

Goods not stored in Main Hold.

By 26 Geo. III. c. 40. § 9. if, upon the arrival of any ship within the limits of any port in Great Britain, for the discharge of the cargo or any part thereof, there shall be any goods which, from necessity, or from the nattre of the cargo, must be unavoidably stowed out of the main hold (except such part of the cargo as is stowed in the chains, or in other parts on the outside of the ship), the officer of customs who shall first go on board shall mark or seal such packages, in such manner as he shall be directed by the commissioners of customs, and shall keep a particular accouat thereof; which mark or seal shall not be altered, defaced, or broken, before the goods contained in such packages shall be landed, either at the lawful quays, or at such other places as shall be allowed for that purpose by special sufferance, in the presence of a superior officer.

If any of such marks or seals shall be altered, defaced, or broken, with the privity of the master, or person having charge of the ship, he, and also the mate, or person next in command, shall forfeit 2007, each. §10.

Customs' Duties.

By 26 Geo. III. c. 40. § 14. every importer, proprietor, or consignee, of any goods imported into Great Britain, shall, within twenty days after the master or person having charge of the ship shall have made his report or entry, or after the expiration of the time within which he is required by law so to do, make a due entry in writing with the collector or other chief officer of customs at the port where the ship shall arrive, of all the goods by them imported in such ship, or of which they are the importers, and shall pay the duties due thereon, in ready money, within the time aforesaid; and if they shall fail in so doing, it shall be lawful for the officers of customs to convey such goods to his majesty's warehouse at the custom house, for security of the duties; and if the duties are not paid within three months, they shall be sold, and the produce applied agreeably to the 12 Ann. c. 8; but nothing herein shall extend to the selling of any goods which may by law he entered and warehoused upon bond or security being given for the duties.

Where goods brought to his majesty's storehouses for security of the duties have remained there six months unentered, the commissioners of customs may cause them to be sold by public auction, or inch of candle; and the produce is first to be applied to the payment of the freight, primage, warehouse-room, and other charges, next the duties, and the overplus to the proprietor.

By 38 Geo. III. c. 33. § 11. in all cases where goods shall be lost or destroyed by unavoidable accident, after the duties of customs have been paid for the same, and previous to the landing, it shall be lawful for any four of the commissioners of customs in England, or any three in Scotland, to return the said duties to the importers or proprietors of such goods, in such manner as they shall judge expedient; provided proof shall be made to the satisfaction of the said commissioners, that such goods were lost or destroyed by unavoidable accident, and not from want of due care on the part of the proprietor or his agent.

By 12 Car. II. c. 4. § 4. all goods liable to the payment of duties, imported into any port, place, or creek of Great Britain, by way of merchandize, and unshipped to be laid on land, before the duties are duly paid, or lawfully tendered to the collector thereof, or his deputy, with the consent and agreement of the comptroller and surveyor there, or one of them at least, or agreed for in the custom-house, shall be forfeited; one moiety to the king, and the other to him who will seize or sue for the same.

By 13 & 14 Car. II. c. 11. § 7. if any goods shall be taken into any bark, hoy, lighter, barge, wherry, or boat, out of any ship arriving from foreign parts, without a warrant, and the presence of one or more officers of customs, such bark, &c. shall be forfeited, and the master, purser, boatswain, or other mariner of any ship inward bound, knowing and consenting thereto, shall forfeit the value of the goods so unshipped.

By 24 Geo. III. sess. 2. c. 47. § 28. all goods found on board any ship, of which no report hath been made, shall be forfeited. By 5 Geo. I. c. 11. § 4. all goods not reported, and found after clearing the ship by the officers of customs, shall be forfeited.

By 13 & 14 Car. II. c. 11. § 5. if, after the clearing of any ship by the proper officers of customs, and discharging the watchmen or tidesmen, there shall be found on board such ship any goods which have been concealed from the said officers, and for which the duties have not been paid, the master, or person having charge of the ship, shall forfeit 1007.

By 9 Geo. II. c. 35. § 27. all goods found concealed on board any ship, after the master shall have made his report at the customhouse, and which shall not be mentioned in the said report, shall be forfeited, and may be seized and prosecuted by any officer of customs; and the master, or person having charge of such ship, (in case he was privy to the concealment) shall forfeit treble the value of the goods so found.

By 5 Geo. III. c. 43. § 1. all goods which shall be found concealed in any package, or among any of the goods contained therein, after the same shall have been carried to his majesty's storehouse, in pursuance of 13 & 14 Car. II. c.11. and which shall not have been entered within twenty days after the ship's report, and the duties paid or secured, or which shall be found concealed in any package, or among any of the goods therein contained, which shall be brought on shore by special sufferance from the commissioners of customs at the application of the proprietor, and which shall not be particularly specified in such application, shall be forfeited, and may be seized by any officer of customs.

By 24 Geo. III. sess. 2. c. 47. § 28. where the master of any ship shall report any bales or other packages, contents unknown, for exportation in the same ship, it shall be lawful for any officer of customs to open such bales and packages, and examine the contents thereof, or to bring them on shore to his majesty's warehouse, if necessary, and such officer shall be indemnified for so doing; and in case it shall appear that such bales or packages shall contain goods prohibited to be imported, shall be forfeited; and if not so prohibited, they shall be discharged with the duties due thereon, and shall not be permitted to be exported before the duties are paid, without leave from the commissioners of customs.

By 27 Geo. III. c. 32. § 10. where the master of any ship shall report any bales or other packages for exportation in the same ship, whether the contents thereof shall be mentioned in the report or not, it shall be lawful for any officer of customs to open such bales and packages, and examine the contents thereof, or to bring them on shore to his majesty's warehouse if necessary; but this act shall not extend to any ship coming from any part of Asia, Africa, or America.

By 13 & 14 Car. II. c. 11. § 4. if any master, purser, boatswain, or other taking charge of any ship, or any other person whatever, shall suffer any truss, bale, or other package, to be

opened on board the ship, and the goods therein to be embezzled, carried away, or put into any other form or package, after the ship comes into her port of discharge, the said master, &c. shall forfeit 1001.

By 46 Geo. III. c. 20. § 16. there shall not be paid, upon the exportation of any goods entitled to either drawback or bounty upon exportation, any drawback or bounty, if the goods are in bales press-packed, unless the species, quantities, and qualities thereof shall be verified by the master packer, or, in his absence, by his servant, who shall have actual knowledge of the contents of the bales, in the following manner: viz. If the goods are packed at the port whence they are to be exported, or within ten miles thereof, then by oath, subscribed on the entry or cocket, before the collector or comptroller, or other chief officer of customs at such port; and if packed at any greater distance, then on the like oath, made before some magistrate or justice of peace for the county or place where such master packer shall reside.

Delivering Cockets for Goods exported.

By 43 Geo. III. c. 128. §1. it shall not be lawful for any person to lade or put off or from any quay, wharf, or other place on land, into any ship, vessel, lighter, boat, or bottom, any goods whatever, with intent to export the same to parts beyond the seas, until he shall have delivered to some one of the comptrolling searchers of customs a true copy of the cocket or entry (with the indorsement thereon) for all such goods so intended to be exported; and it shall be lawful for the said searchers, or other officers of customs, to detain any goods for which the shipping-bill, or copy of the cocket, with the indorsement thereon, shall not have been delivered as aforesaid.

By 26 Geo. III. c. 40. § 17. every master, or person having charge of any ship, on board of which any goods shall be shipped for exportation from Great Britain, shall, upon demand, deliver to every officer of customs who shall come on board, either within the limits of any port in Great Britain, or within four leagues of the coast thereof, every cocket delivered to him by the proper officers of customs at the port where the ship shall have been cleared out, for the inspection of such officers, under the penalty of 1007.; and if such officer shall find any of the goods on board not to correspond with the cocket, he may seize the said goods, which shall be forfeited; or if he shall discover that any of the packages indorsed upon the cocket are not on board, the master, or person having charge of the ship, shall forfeit 201. for each such package.

Drawback, Bounty, or Premium.

By 26 Geo. III. c. 30. § 20. no goods entitled to drawback, bounty, or premium, shall be put on board any ship for exportation to foreign parts by any persons (except the proper officers of the revenue), other than such person as shall be authorized for that purpose by licence from the commissioners of customs, who

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