364

Mode of Proceeding if Goods be undervalued.

Proof of Invoice Price.

If necessary Two Persons may be nomiinated to fix the Price.

Cap. 114.

POSSESSIONS ABROAD.

6° Ско. 4.

A. B. do hereby declare, that the Articles mentioned in the Entry, and contained in the Packages [here specify•ing (1) the several Packages, and describing the several Marks and Numbers, as the Case may be] are of the • Value of Witness my

• Hand the

Day of

A. B. The above Declaration, signed the Day of in the Presence of C. D. Collector, [or other principal Officer.]'

Which Declaration shall be written on the Bill of Entry
of such Articles, and shall be subscribed with the Hand of
the Importer thereof, or his known Agent, in the Presence
of the Collector or other principal Officer of the Customs
at the Port of Importation;
PROVIDED that if upon
View and Examination of such Articles by the proper
Officer of the Customs, it shall appear to him that the said
Articles are not valued according to the true Price or
Value thereof, and according to the true Intent and Mean-
ing of this Act, then and in such Case the Importer, or
his known Agent, shall be required to declare on Oath
before the Collector or Controller what is the Invoice
Price of such Articles, and that he verily believes such
Invoice Price is the current Value of the Articles at the
Place from whence the said Articles were imported; — and
such Invoice Price, with the Addition of Ten Pounds per
Centum thereon, shall be deemed to be the Value of the
Articles, in lieu of the Value so declared by the Importer
or his known Agent, and upon which the Duties im-
posed by this Act shall be charged and paid:- PRO-
VIDED also, that if it shall appear to the Collector and
Controller, or other proper Officer, that such Articles have
been invoiced below the real and true Value thereof,
at the Place from whence the same were imported,
or if
the Invoice Price is not known, the Articles shall in
such Case be examined by Two competent Persons, to be
nominated and appointed by the Governor or Commander
in Chief of the Colony, Plantation, or Island into which the
said Articles are imported, and such Person shall de-
clare on Oath before the Collector or Controller, or other
proper Officer, what is the true and real Value of such
Articles in such Colony, Plantation, or Island, - and the

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(1) These Particulars must be stated in the Entry in all Cases, see § 19.; but as all the Goods in the Entry may not pay Duty by Value, the Distinc tion here directed may become necessary.

Value so declared on the Oaths of such Persons shall be deemed to be the true and real Value of such Articles, and upon which the Duties imposed by this Act shall be charged and paid.

refuse to pay

be sold.

'XXII. AND be it further enacted, That if the Importer If Importer of such Articles (1) shall refuse to pay the Duties hereby such Duty, imposed thereon, it shall and may be lawful for the Col- the Goods may lector or other Chief Officer of the Customs where such Articles shall be imported, and he is hereby respectively required to take and secure the same, with the Casks or other Package thereof, and to cause the same to be publicly -sold within the Space of Twenty Days at the most after such Refusal made, and at such Time and Place as such Officer shall, by Four or more Days public Notice, appoint for that Purpose, which Articles shall be sold to the best Bidder; AND the Money arising from the Sale thereof shall be applied in the first Place in Payment of the said Duties, together with the Charges that shall have been occasioned by the said Sale, and the Overplus, if any, shall be paid to such Importer or Proprietor, or any other Person authorized to receive the same.

XXIII. AND be it further enacted, That every Importer of any Goods (2) shall, within Twenty Days after the Arrival of the importing Ship, make due Entry Inwards of such Goods, and 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 if the Duties due upon such Goods be not paid within Three Months after such Twenty Days shall have expired, together with all Charges of Removal and Warehouse Rent, the same shall be sold, Produce thereof shall be applied first to the Payment of Freight (3) and Charges, next of Duties, and the Overplus, if any, shall be paid to the Proprietor of the Goods.

and the

XXIV. AND be it further enacted, That no Goods shall be imported into any British Possession (4) as being imported from the United Kingdom, or from any other

(1) Goods paying Duty ad valorem in America or the Mauritius, see

$21.

(2) Into what Places, see § 18.

(3) When the Goods are landed by the Officers, the Freight is the first Charge upon them.

Entry not to be valid, if Goods

be not properly

the

British Possession (if any Advantage (1) attach to such
Distinction), unless such Goods
appear upon
Cockets or other proper Documents for the same to have
been duly cleared Outwards at the Port of Exportation in
the United Kingdom, or in such other British Possession,
nor unless the Ground upon which such Advantage be
claimed be stated in such Cocket or Document.

XXV. AND be it further enacted, That no Entry, nor any Warrant for the landing of any Goods, or for the described in it. 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, or 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; - 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.

-

-

XXVI. AND be it further enacted, That before any Sugar, Coffee, Cocoa Nuts, Spirits, or Mahogany shall be shipped for Exportation in any British Possession in America, or in the Island of Mauritius, as being the Produce (2) of such Possession or of such Island, the Proprietor of the Estate on which such Goods were produced, or his known Agent, shall make and sign an - Affidavit in Writing before the Collector or Controller at the Port of Exportation, or before One of His Majesty's Justices of the Peace, or other Officer duly authorized to administer such Oath, residing in or near the Place where such Estate is situated, declaring that such Goods are the Produce of such Estate; AND such Affidavit shall set forth the Name of the Estate, and the Description and Quan

(1) If there be no Advantage, or none is claimed, the Regulation will not apply.

(2) If of the Estate of a Dutch Proprietor, it must be made appear in the Certificate. See Restriction on such Produce, § 46.

same,

tity of the Goods, and the Packages containing the same, with the Marks and Numbers thereon, and the Name of the Person to whose Charge at the Place of Shipment they are to be sent; AND if any Justice of the Peace, or other Officer aforesaid, shall subscribe his Name to any Writing, purporting to be such Affidavit, unless the Person purporting to make such Affidavit shall actually appear before him, and be sworn to the Truth of the such Justice of the Peace or Officer aforesaid shall forfeit and pay for any such Offence the Sum of Fifty Pounds; AND the Person entering and shipping Oath of such Goods shall deliver such Affidavit to the Collector or Exporter. Controller, or other proper Officer, and shall make Oath before him that the Goods which are to be shipped by virtue of such Entry are the same as are mentioned in such Affidavit ; AND the Master of the Ship in which Oath of the such Goods shall be laden shall, before Clearance, make Master. -Oath before the Collector or Controller, that the Goods shipped by virtue of such Entry are the same as are mentioned and intended in such Affidavit, to the best of his Knowledge and Belief; AND thereupon the Collector and Controller, or other proper Officer, shall sign and give to the Master a Certificate (1) of Production, stating that Proof has been made, in manner required by Law, that such Goods (describing the same), are the Produce of such British Possession, or of such Island, and setting forth in such Certificate the Name of the Exporter, of the exporting Ship, and of the Master thereof, — and the Destination of the Goods; AND if any Sugar, Coffee, Cocoa Nuts, or Spirits be imported into any British Possession in America, or into the Island of Mauritius, as

· and

being the Produce of some other such Possession, or of

such Island,

without such Certificate of Production, the same shall be forfeited: AND if any Mahogany be so imported, the same shall be deemed to be of Foreign Production.

XXVII. AND be it further enacted, That before any -Sugar, Coffee, Cocoa Nuts, Spirits, or Mahogany shall be shipped for Exportation in any British Possession in America, as being the Produce of some other (2) such

(1) See the necessary Production of this in the United Kingdom, Cap. 107. § 35.

(2) Sugar, Coffee, Cocoa Nuts, and Rum having been imported into any British Possession into which the like Articles of Foreign Production are `not prohibited, can be imported into the United Kingdom, from thence, only

Certificate of

Production on
Re-exportation
from another
Colony.

Goods brought over Land, or by Inland Navigation.

What Vessels

shall be deemed
British on the
Lakes in
America.

Possession, or of the Island of Mauritius, or shall be so shipped in the said Island as being the Produce of some British Possession in America, the Person exporting the same shall in the Entry Outwards state the Place of the Production, and refer to the Entry Inwards and Landing of such Goods, and shall make Oath before the Collector or Controller to the Identity of the same; AND thereupon, if such Goods shall have been duly imported with a Certificate of Production, within Twelve Months prior to the shipping for Exportation, the Collector and Controller shall sign and give to the Master-a Certificate of Production founded upon and referring to the Certificate of Production (1) under which such Goods had been so imported, and containing the like Particulars, together with the Date of such Importation.

XXVIII. AND whereas it is expedient to make Regulation respecting the Inland Trade of the British Possessions in America; be it therefore enacted, THAT it shall be lawful to bring or import-by Land, or by Inland Navigation, into any of the British Possessions in America, from any adjoining Foreign Country, any Goods which might be lawfully imported by Sea into such Possession from such Country, and so to bring or import such Goods in the Vessels, Boats, or Carriages of such Country, as well as in British Vessels, Boats, or Carriages.

XXIX. AND be it further enacted, That - no Vessel -no or Boat shall be admitted to be a British (2) Vessel or Boat on any of the Inland Waters or Lakes in America, except such as shall have been built at some Place within the British Dominions, and shall be wholly owned by British Subjects, and shall not have been repaired at any Foreign Place to a greater Extent than in the Proportion of Ten Shillings for every Ton of such Vessel or Boat at any one Time: PROVIDED always, that nothing herein-before contained shall extend to prevent the Employment of any Vessel or Boat as a British Vessel or Boat, on such Inland Waters or Lakes which shall have wholly belonged to British Subjects before the passing of this Act, and which shall not be repaired as aforesaid in any Foreign Place after the passing of this Act.

(1) See § 26.

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(2) Not meaning a British Vessel intended in Act Cap. 109. $ 12, and 18. which does not apply to Inland Waters.