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to cancel the bond given by the original bonder, or to exonerate him to the extent of the fresh security. § 36.

Goods not duly warehoused.—If any goods entered to be warehoused shall not be duly deposited in the warehouse, or shall afterwards be taken out without due entry and clearance,—or having been entered and cleared for exportation, shall not be duly carried and shipped,—or shall afterwards be relanded, except with permission of the officer of customs, such goods shall be forfeited. § 37.

Account of goods to be taken on landing.-Upon the entry and landing of any goods to be warehoused, the officer of customs shall take a particular account of the same, and shall mark the contents on each package, and shall enter the same in a book, and no goods so warehoused shall be delivered from the warehouse, except upon due entry, and under care of the proper officers for exportation, or upon due entry and payment of duty for home use; and whenever the whole shall be cleared from the warehouse, or whenever further time shall be granted for such goods to remain warehoused, an account shall be made out of the quantity upon which the duties have been paid, and of the quantity exported, and of the quantity of the goods still remaining in the warehouse, deducting from the whole the quantity contained in any whole packages (if any) which may have been abandoned for the duties; and if upon such account there shall in either case appear to be any deficiency of the original quantity, the duty payable upon the amount of such deficiency shall then be paid. § 38.

Samples may be taken.-It shall be lawful for the collector and comptroller, under such regulations as they see fit, to permit moderate samples to be taken of any goods so warehoused without entry, and without payment of duty, except as the same shall eventually become payable, as on a deficiency of the original quantity. § 39.

Goods may be sorted and repacked. Abandonment.-It shall be lawful for the collector and comptroller, under such regulations as they see fit, to permit the proprietor to sort, separate, and pack and repack any such goods, and to make such alterations therein, or assortments thereof, as may be necessary for the preservation of such goods, or in order to the sale, shipment, or disposal of the same;-and also to permit any parts of such goods so separated to be destroyed, (but without prejudice to the claim for duty upon the whole original quantity:)-Provided always, that it shall be lawful for any persou to abandon whole packages to the officers for the duties, without being liable to duty upon the same.

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§ 40.

When goods to be cleared.-All goods so warehoused shall be cleared, -either for exportation or for home consumption,-within two years from the first entry, and if not so cleared, it shall be lawful for the collector and comptroller to cause the same to be sold, and the produce applied, first to the payment of the duties,-next of warehouse-rent and charges, and the overplus (if any) to the proprietor:-Provided always, that it shall be lawful for the collector and comptroller to grant further time, if they see fit so to do. § 41.

Bond on entry for exportation.-Upon the entry outwards of any goods to be exported from the warehouse, the person entering the same shall give security by bond, in treble the duties of importation, with two sureties, (to be approved by the collector or comptroller,) that the same shall be landed at the place for which they be entered outwards, or be otherwise accounted for. § 42.

Power to appoint other ports.—It shall be lawful for his Majesty in

council from time to time to appoint any port in his Majesty's possessions in America to be a free warehousing port, and every such port so appointed shall be a free warehousing port in as ample a manner as any of the ports hereinbefore mentioned. § 43.

Goods from Mauritius liable to same duties and regulations as West India goods.—All goods, the growth, produce, or manufacture of the island of Mauritius,-and all goods which shall have been imported into the said island,-and which shall be imported into any part of the United Kingdom of Great Britain and Ireland,—or into any possessions of his Majesty,-shall be liable, upon such importation into the United Kingdom, or into any such possessions respectively, to the payment of the same duties, and shall be subject to the same regulations, as the like goods, being of the growth, produce, or manufacture of his Majesty's islands in the West Indies, and imported into the United Kingdom, or into any such possessions respectively, would on such importation be liable to the payment of, or would be subject unto;-and upon the exportation of any goods from the United Kingdom to the island of Mauritius, such goods shall be liable to the same duties, and shall be entitled to the like drawbacks respectively, as would or ought by law to be charged or allowed upon the like goods exported from the United Kingdom to any of his Majesty's islands in the West Indies ;— and all goods which shall be imported into or exported from the island of Mauritius, from or to any place whatever, other than the United Kingdom of Great Britain and Ireland, shall upon such importation or exportation, be liable to the payment of the same duties, and be subject to the same regulations, so far as any such regulations can or may be applied, as the like goods would be liable to the payment of, or would be subject to, upon importation or exportation into or from any of his Majesty's islands in the West Indies;-and all vessels whatever, which shall arrive at or depart from the island of Mauritius, shall be liable to the payment of the same duties, and be subject to the same regulations as such vessels would be liable to the payment of, or would be subject to, if arriving at or departing from any of his Majesty's islands in the West Indies. § 44.

Dutch proprietors in Demerara, Essequibo, and Berbice.-It shall be lawful for any of the subjects of the King of the Netherlands, being Dutch proprietors in the colonies of Demerara, Essequibo, and of Berbice, to import in Dutch ships, from the Netherlands into the said colonies, all the usual articles of supply for their estates therein;-and also Wine imported for the purposes of medicine only, and which shall be liable to a duty of 10s. per ton, and no more ;-and in case seizure be made of any articles so imported, upon the ground that they are not such supplies, or are for the purposes of trade, the proof to the contrary shall lie on the Dutch proprietor, and not on the seizing officer: Provided always, that if sufficient security by bond be given in court to abide the decision of the commissioners of customs upon such seizure, the goods so seized shall be admitted to entry and released. § 45.

It shall be lawful for such Dutch proprietors to export the produce of their estates to the United Kingdom, or to any of his Majesty's sugar colonies in America. § 46.

What persons shall be deemed Dutch proprietors.-All subjects of his Majesty the King of the Netherlands, resident in his European dominions, who were at the date of the signature of the convention between his late Majesty Geo. III. and the King of the Netherlands, dated the 12th of August, 1815, proprietors of estates in the said colonies, and

all subjects of his said Majesty who may hereafter become possessed of estates then belonging to Dutch proprietors, and all such proprietors as being then resident in the said colonies, and being natives of his Majesty's dominions in the Netherlands, may have declared, within three months after the publication of the aforesaid convention in the said colonies, that they wish to continue to be considered as such, and all subjects of his said Majesty the King of the Netherlands who may be the holders of mortgages of estates in the said colonies, made prior to the date of the convention, and who may under their mortgage deeds have the right of exporting from the said colonies to the Netherlands the produce of such estates, shall be deemed Dutch proprietors under this act; provided that where both Dutch and British subjects have mortgages upon the same property, the produce to be consigned to the different mortgagees shall be in proportion to the debts due to them. § 47.

No ship to sail from Jamaica to Saint Domingo, or from Saint Domingo to Jamaica.-No British merchant ship shall sail from Jamaica to Saint Domingo,-nor from Saint Domingo to Jamaica,-under the forfeiture of such ship, together with her cargo; and no Foreign ship, which shall have come from, or shall in the course of her voyage have touched at any place in Saint Domingo, shall come into any port in Jamaica ;—and if any such ship, having come into any such port, shall continue there for forty-eight hours after notice shall have been given by the officer of the customs to depart, such ship shall be forfeited ;and if any person shall be landed in the island of Jamaica from on board any ship which shall have come from or touched at Saint Domingo, (except in case of urgent necessity, or unless licence shall have been given by the governor of Jamaica to land such person,) such ship shall be forfeited, together with her cargo. § 48.

Colonial laws repugnant to any act of parliament, to be void.—All laws, by-laws, usages or customs, in any of the British possessions in America, repugnant to this act, or to any act made or hereafter to be made in the United Kingdom, so far as such act shall relate to the said possessions, shall be null and void to all intents and purposes. § 49.. Officers may board ships hovering on the coasts.-It shall be lawful for the officers of customs, to go on board any ship in any port in any British possession in America, and to search all parts for prohibited and uncustomed goods,-and also to go on board any ship hovering within one league of the coasts,—and (in either case) to stay on board so long as she shall remain in port, or within such distance ;—and if any such ship be bound elsewhere, and shall continue so hovering for twenty-four hours after the master shall have been required to depart, it shall be lawful for the officer of customs to bring such ship into port, and to examine her cargo, and to examine the master touching the cargo and voyage, and if there be any goods on board prohibited to be imported, such ship and her cargo shall be forfeited;—and if the master shall not truly answer the questions, he shall forfeit one hundred pounds. § 50.

Forfeiture of vessels, carriages, &c. removing goods liable to forfeiture.-All vessels, boats, and carriages, and all cattle made use of in the removal of any goods liable to forfeiture,-shall be forfeited,-and every person who shall assist in the unshipping, landing, or removal, or in the harbouring of such goods, or into whose hands the same shall knowingly come, shall forfeit treble value, or the penalty of one hundred pounds, at the election of the officers of customs;-and the averment in

any information that the officer has elected to sue for the sum meñtioned, shall be deemed sufficient proof of such election, without any further evidence. § 51.

Goods and vessels liable to forfeiture. Molesting officers.-All goods, and all ships, vessels, and boats, and all carriages, and all cattle liable to forfeiture, may be seized by any officer of the customs or navy, or by any person employed by the commissioners of customs;-and every person who shall in any way hinder, oppose, molest, or obstruct any officer of the customs or navy, or any person so employed, or any person acting in his aid, shall forfeit two hundred pounds. § 52.

Writ of assistance.-Under authority of a writ of assistance granted by the superior or supreme court of justice, or court of vice-admiralty, it shall be lawful for any officer of customs, (taking with him a peaceofficer,) to enter any building or other place in the day-time, and to search for and seize and secure any goods liable to forfeiture under this act;—and in case of necessity, to break open doors, chests, or packages; and such writ of assistance, when issued, shall be deemed to be in force during the whole of the reign in which the same shall have been granted, and for twelve months from the conclusion of such reign. § 53.

Obstruction of officers by force.—If any person shall by force or violence, assault, resist, oppose, molest, hinder, or obstruct any officer of the customs or navy, or other person employed as aforesaid, or any person acting in his aid, such person shall be adjudged a felon, and punished at the discretion of the court. § 54.

Goods seized to be secured at the next custom-house. All things which shall be seized, shall be delivered into the custody of the collector and comptroller at the custom-house next to the place where the same were seized, who shall secure the same in such manner as shall be directed by the commissioners of customs. §55.

Goods seized to be sold by auction.—All things condemned as forfeited shall, under the direction of the collector and comptroller, be sold by public auction:-And it shall be lawful for the commissioners of customs to direct in what manner the produce shall be applied, or in lieu of such sale, to direct that any of such things shall be destroyed or shall be reserved for the public service. § 56.

Jurisdiction for prosecution of seizures and penalties.-All penalties and forfeitures shall be recovered in any court of record or of viceadmiralty, having jurisdiction in the colony or plantation, and where there shall be no such courts, then in any court of record or of viceadmiralty in some British colony or plantation near :-Provided that in cases where a seizure is made in any other colony than that where the forfeiture accrues, such seizure may be prosecuted in any court of record or of vice-admiralty, having jurisdiction either in the colony where the forfeiture accrues, or in the colony where the seizure is made, at the election of the seizor or prosecutor;-and in cases where there shall happen to be no such courts, then in the court of record or of vice admiralty in some British colony near to that where the forfeiture accrues, or to that where the seizure is made, at the election of the seizor or prosecutor. § 57.

Bail may be given for goods or ships seized.-If any Goods or any Ship shall be seized as forfeited, and detained, it shall be lawful for the judge or judges of any court having jurisdiction to try and determine such seizures, with the consent of the collector and comptroller, to order the delivery thereof on security by bond, with two sureties, to be

approved by such collector and comptroller, to answer double the value in case of condemnation. § 58.

Suits to be commenced in name of officers of customs, &c.—No suit shall be commenced for the recovery of any penalty or forfeiture, except in the name of some superior officer of the customs or navy, or other person employed as before mentioned, or of his Majesty's advocate or attorney-general for the place where such suit shall be commenced. § 59.

Onus probandi to lie on party. If any goods shall be seized for nonpayment of duties, or any other cause of forfeiture,-and any dispute shall arise whether the duties have been paid,—or the same have been lawfully imported, or lawfully laden or exported, -the proof shall lie on the owner or claimer, and not on the officer. § 60.

Claim to thing seized to be entered in name of the owner.-No claim to any thing seized, and returned into any court for adjudication, shall be admitted, unless entered in the name of the owner, with his residence and occupation, nor unless oath to the property in such thing be made by the owner, or by his attorney or agent ;—and every person making a false oath shall be guilty of a misdemeanour, and liable to the pains and penalties for a misdemeanour. § 61.

No person to enter claim, unless security first given.-No person shall be admitted to enter a claim until sufficient security shall have been given in the court, in a penalty not exceeding sixty pounds, to pay the costs; and in default of such security such things shall be adjudged to be forfeited, and be condemned. § 62.

A month's notice of action to be given to officers. No writ shall be sued out against, nor a copy of any process served upon any officer of the customs or navy, or person aforesaid, for any thing done in the exercise of his office, until one calendar month after notice in writing; in which notice shall be explicitly contained the cause of action, the name and abode of the person who is to bring such action, and the name and abode of the attorney. § 63.

Actions to be brought within three months.-Every such action shall be brought within three calendar months after the cause thereof, and tried in the district where the facts were committed, and the defendant may plead the general issue; and if the plaintiff shall become nonsuited, discontinue, or judgment be given against the plaintiff, the defendant shall receive treble costs. § 64.

Judge may certify probable cause of seizure.-In case any information or suit shall be brought to trial, and a verdict found for the claimant, and the judge or court shall certify on the record that there was probable cause of seizure, the claimant shall not be entitled to any costs, nor shall the person who made such seizure be liable to any action, indictment, or other suit, on account of such seizure; and if brought to trial, and a verdict be given against the defendant, the plaintiff, besides the thing seized, or the value thereof, shall not be entitled to more than twopence damages, nor to any costs, nor shall the defendant in such prosecution be fined more than one shilling. § 65.

Officer may tender amends. It shall be lawful for such officer, within one calendar month after such notice, to tender amends: Provided always, that it shall be lawful for such defendant, by leave of the court where such action shall be brought, at any time before issue joined, to pay money into court as in other actions. § 66.

Judge may certify probable cause of action. In any such action, if the judge, or court before whom such action shall be tried, shall certify

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