the customs to deliver, in virtue of the warrant for landing the same, any quantity of goods, the duty on which shall not exceed the sum so deposited. § 23. *

Or goods to be taken to the King's warehouse; and in one month sold. -In default of perfect entry, within such three days, such goods shall be taken to the King's warehouse by the officers of the customs;—and if the importer shall not, within one month after such landing, make perfect entry or entries of such goods, and pay the duties thereon, or on such parts as can be entered for home use, together with charges of removal and of warehouse rent,-such goods shall be sold for the payment of such duties, (or for exportation, if they be such as cannot be entered for home use, or shall not be worth the duties and charges,) and for the payment of such charges; and the overplus, if any, shall be paid to the importer or proprietor thereof. § 24.

East India company may enter by bill of sight, and make perfect entry within three months.-It shall be lawful for the East India company, without making the proof herein-before required, to enter by bill of sight, to be landed and secured in such manner as the commissioners of his Majesty's customs shall require, any goods imported by them,—and also any goods imported by any other person, from places within the limits of the charter of the said company, with the consent of such person,-upon condition to cause perfect entry to be made of such goods within three months from the date of the importation thereof; either to warehouse the same-or to pay the duties thereon within the times and in the manner hereinafter mentioned; (that is to say,)—if such goods be charged to pay duty according to the value, then to pay such duty within four months from the sale of the goods; and if such goods be charged to pay duty according to the number, measure, or weight thereof, then to pay one moiety of such duties within six calendar months from the time of the importation of such goods, and the other moiety within twelve calendar months from such time ;—and such goods shall be secured in such places and in such manner as the commissioners of his Majesty's customs shall require, until the same shall have been duly entered, and the duties thereon shall have been duly paid, or until the same shall have been duly exported-Provided also, that it shall be lawful for any other person who shall have imported any goods from places within the said limits into the port of London, in like manner to enter such goods by bill of sight in his own name,-upon giving sufficient security by bond, to the satisfaction of the commissioners of his Majesty's customs, with the like conditions as are required of the said company, for making perfect entries, and for selling at the sales of the said company, all such of the said goods as are called "piece goods," and for the securing and the paying of duties;-provided such goods be entered by such bill of sight, to be warehoused in some warehouse under the superintendence of the said company, and in which goods imported by the said company may be secured in manner before mentioned. § 25.

In default of payment of duties, goods to be sold.-In default of perfect entry within three months as aforesaid,-or of due entry and payment of duty within the times and in the manners hereinbefore respectively required,—it shall be lawful for the commissioners of his Majesty's customs to cause any such goods, in respect of which such default shall have been made, to be sold for the payment of such duties, (or for exportation, if they be such as cannot be entered for home use,) See Minute of the Board of Customs, 21 Oct. 1826, at the end of this chapter.

and for the payment of all charges incurred by the crown in respect of such goods; and the overplus, if any, shall be paid to the proprietor thereof. 26.

East India company to pay duties to receiver-general-The East India company shall pay into the hands of the receiver-general of the customs, every sum of money due from the said company on account of the duties of customs, at the respective times when the same shall become due; and that the said receiver-general shall give to the said company a receipt for the monies so paid, on the account of the collector of the customs, which receipt, when delivered to such collector, shall be received by him as cash. § 27

Goods damaged on voyage; abatement of duties.*—If any goods which are rated to pay duty according to the number, measure, or weight thereof, (except certain goods hereinafter mentioned,) shall receive damage during the voyage, an abatement of such duties shall be allowed in proportion to the damage so received;-provided proof be made to the satisfaction of the commissioners of his Majesty's customs, or of any officers of customs acting therein under their directions, that such damage was received after the goods were shipped abroad in the ship importing the same, and before they were landed in the United Kingdom;-and provided claim to such abatement of duties be made at the time of the first examination of such goods. § 28.

Officers to examine damage, and state proportion; or choose two merchants. The officers of the customs shall thereupon examine such goods, with reference to such damage, and may state the proportion of damage which, in their opinion, such goods have so received, and may make a proportionate abatement of duties;-but if the officers of customs be incompetent to estimate such damage, or if the importer be not satisfied with the abatement made by them, the collector and comptroller shall choose two indifferent merchants, experienced in the nature and value of such goods, who shall examine the same, and declare upon oath in what proportion, according to their judgment, such goods are lessened in their value by reason of such damage, and thereupon the officers of customs may make an abatement of the duties according to the proportion of damage so declared by such merchants; -and if any of such goods be afterwards exported for drawback, an abatement of the drawback in the like proportion shall be made, and shall be declared in the bills of the entry of such goods, and in the clearance of the same for shipment. § 29.

No abatement for certain goods.-Provided always, that no abatement of duties shall be made on account of any damage received by any of the sorts of goods hereinafter enumerated; (that is to say), coffee, currants, figs, lemons, oranges, raisins, tobacco, and wine. § 30. -[And pepper, 7 Geo. IV. c. 48. § 37.]

Returned goods; if foreign goods, duties to be paid again; or goods may be warehoused, and certain goods may not be returned for home use. It shall be lawful to reimport into the United Kingdom from any place, in a ship of any country, any goods (except as hereinafter excepted) which shall have been legally exported from the United Kingdom, and to enter the same by bill of store, referring to the entry outwards, and exportation thereof;-provided the property in such goods continue in the person by whom or on whose account the same * Damage. Application to be made in writing to the board with the usual proofs annexed within four days from the time of the first examination of the goods, and whilst they remain in the custody of the officers, Commis, Minute, 3 January, 1829.

have been exported-and if the goods so returned be foreign goods which had before been legally imported into the United Kingdom, the same duties shall be payable thereon as would, at the time of such reimportation, he payable on the like goods, under the same circumstances of importation as those under which such goods had been originally imported; or such goods may be warehoused as the like goods might be warehoused upon a first importation thereof:-Provided always, that the several sorts of goods enumerated or described in the table following, shall not be reimported into the United Kingdom for home use, upon the ground that the same had been legally exported from thence, but that the same shall be deemed to be foreign goods, whether originally such or not,—and shall also be deemed to be imported for the first time into the United Kingdom; (that is to say), § 31.

A TABLE OF GOODS EXPORTED WHICH MAY NOT BE REIMPORTED FOR HOME USE.

CORN, grain, meal, flour, and malt.

TOBACCO.

HOPS.
TEA.

Goods for which any bounty or any drawback of excise had been received on exportation, unless by special permission of the commissioners of his Majesty's customs, and on repayment of such bounty or such drawback.

All goods for which bill of store cannot be issued in manner hereinafter directed; except small remnants of British goods by special permission of the commissioners of his Majesty's customs, upon proof to their satisfaction that the same are British,

and had not been sold.

Bill of store by whom may be taken out; and by whom to be granted. The person in whose name any goods so reimported were entered for exportation, shall deliver to the searcher at the port of exportation, an exact account signed by him of the particulars of such goods, referring to the entry and clearance outwards, and to the return inwards of the same, with the marks and numbers of the packages, both inwards and outwards;-and thereupon the searcher, finding that such goods had been legally exported, shall grant a bill of store for the same;-and if the person in whose name such goods were entered for exportation was not the proprietor thereof, but his agent, he shall declare upon oath on such bill of store the name of the person by whom he was employed as such agent ;—and if the person to whom such returned goods are consigned shall not be such proprietor and exporter, he shall declare upon oath on such bill of store the name of the person for whose use such goods have been consigned to him;— and the real proprietor ascertained to he such, shall make oath upon such bill of store to the identity of the goods so exported and so returned, -and that he was at the time of exportation and of reimportation the proprietor of such goods,—and that the same had not during such time been sold or disposed of to any other person;—and such affidavits shall be made before the collectors or comptrollers at the ports of exportation and of importation respectively; and thereupon the collector and comptroller shall admit such goods to entry by bill of store, and grant their warrant accordingly. § 32.

Surplus stores subject as goods.-The surplus stores of every ship arriving from parts beyond the seas, in the United Kingdom, or in the Isle of Man, shall be subject to the same duties, and the same prohibitions, restrictions, and regulations, as the like sorts of goods shall be subject to when imported by way of merchandise; but if it shall 43. § 4.

* See for goods not reimported within six years, 10 Geo. IV. c.

appear to the collector and comptroller, that the quantity or description. of such stores is not excessive or unsuitable under all the circumstances of the voyage, it shall be lawful for them to permit such surplus stores to be entered for the private use of the master, purser, or owner of such ship, or of any passenger of such ship, to whom any such surplus stores may belong, on payment of the proper duties, or to be warehoused for the future use of such ship,-although the same could not be legally imported by way of merchandise. § 33

Goods from plantations.-No goods shall be entered as being of or from any British possession in America, (if any benefit attach to such distinction,) unless the master of the ship importing the same shall have delivered to the collector or comptroller a certificate, under the hand of the proper officer of the place where such goods were taken on board, of the due clearance of such ship from thence, containing an account of such goods. § 34.

Certificate of growth of sugar, coffee, cocoa nuts, spirits, and maho gany, from plantations.-Before any sugar, coffee, cocoa nuts, spirits, or mahogany, shall be entered as being of the produce of some British possession in America,―or the Island of Mauritius,-the master of the ship importing the same shall deliver to the collector or comptroller a certificate, under the hand of the proper officer of the place where such goods were taken on board, testifying that proof had been made in manner required by law, that such goods are of the produce of some British possession in America, or the island of Mauritius,—stating the name of the place where such goods were produced, and the quantity and quality of the goods,-and the number and denomination of the packages containing the same,—and the name of the ship in which they are laden, and of the master thereof;—and such master shall also make oath before the collector or comptroller, 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 are mentioned therein. § 35,

Certificate of sugar from limits of charter.-Before any sugar shall be entered as being the produce of any British possession in the limits of the East India company's charter, the master of the ship importing the same shall deliver to the collector or comptroller a certificate under the hand aud seal of the proper officer at the place where such sugar was taken on board,-testifying that oath had been made before him by the shipper of such sugar, that the same was really and bond fide the produce of such British possession;—and such master shall also make oath before the collector or comptroller, that such certificate was received by him at the place where such sugar was taken on board, and that the sugar so imported is the same as is mentioned therein. § 36.

Certificate of wine, produce of Cape of Good Hope.-Before any wine shall be entered as being the produce of the Cape of Good Hope, the master of, the ship importing the same shall deliver to the collector or comptroller; a certificate under the hand of the proper officer of the Cape of Good Hope,-testifying that proof had been made in manner required by law, that such wine is of the produce of the Cape of Good Hope, or the dependencies thereof,-stating the quantity and sort of such wine, and the number and denomination of the packages containing the same :--and such master shall also make oath before the collector or comptroller that such certificate was received by him at the Cape of Good Hope, and that the wine so imported is the same as is mentioned therein. § 37.

Goods of Guernsey, Jersey, &c. duty free; with exceptions.-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 hereinafter 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 made in and imported from the Isle of Man. § 38.

Master to deliver certificate of produce, and make oath to certificate.* -Before any goods shall be entered as being the produce of the said islands, (if any benefit attach to such distinction,) the master of the ship or vessel importing the same shall deliver to the collector or comptroller a certificate from the governor, lieutenant-governor, or commander-inchief of the island from whence such goods were imported,—that proof had been made in manner required by law, 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 comptroller, 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 are mentioned therein. § 39.

Treasury may permit produce of colonial fisheries to be imported from Guernsey, &c.-It shall be lawful 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 to the contrary notwithstanding. § 40.

Vessels with stone from Guernsey, &c. not to be piloted.--No vesse. arriving on the coast of England from Guernsey, Jersey, Alderney, Sark, or Man, wholly laden with stone the production thereof, shall be liable to be conducted or piloted by pilots appointed and licensed by the corporation of the Trinity-house of Deptford Strond; any law, custom, or usage to the contrary notwithstanding. § 41.

Fish, British taking and curing, and lobsters and turbots, free of duly on importation.-Fresh fish 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, 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 the same shall make oath before the collector or

* See as to the ISLE OF MAN, 9 Geo. IV. c. 76. § 28.