require, of such Bill, in which all Sums and Numbers may be expressed in Figures, and the Particulars to be contained in such Bill shall be written and arranged in such Form and Manner, and the Number of such Duplicates shall be such as the Collector and Controller shall require; INWARDS. Entry. AND such Bill being duly signed by the Collector Bill of Entry and Controller, and transmitted to the Landing Waiter, signed shall be shall be the Warrant to him for the landing or delivering of such Goods. the Warrant. Not valid unless agreeing with port, and other Documents. Manifest, Re XVIII. AND be it further enacted, That no Entry nor any Warrant for the landing of any Goods, or for the 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, and in the Manifest, where a Manifest is required, and 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 (1) in such Entry by the Denominations, and with the Cha- and Description racters and Circumstances according to which such Goods of Goods. are charged with Duty- or may be imported, either to be used in the United Kingdom, or to be warehoused for Exportation only (2); forfeited. AND any Goods taken or Goods not prodelivered out of any Ship, or out of any Warehouse, perly entered, - 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 (3), and shall be forfeited. XIX. AND be it further enacted, That if the Goods Goods by Numin such Entry be charged to pay Duty according to the ber, Measure, or Weight. Number, Measure, or Weight thereof, such Number, Measure, or Weight shall be stated in the Entry; AND if the Goods in such Entry be charged to pay Duty Goods ad vaaccording to the Value thereof, such Value shall be stated lorem. in the Entry, and shall be affirmed by the Declaration -- of the Importer or his known Agent, written upon the Entry and attested by his Signature; AND if any Declaration of Person make such Declaration, not being the Importer or (1) Officers may take Samples, see § 121. (3) See § 2. Value. ration. Goods under Proprietor of such Goods, nor his Agent duly authorized by him, such Person shall forfeit the Sum of One hundred Pounds; AND such Declaration shall be made in Manner and Form following, and shall be binding upon the Person by or in behalf of whom the same shall be made; (that is to say), A. B. do hereby declare, That I am [the Importer, or authorized by the Importer] of the Goods contained in this Entry, and that I enter the same [stating which, if Part only] at the Sum of Witness my Hand the Day of · A.B.' XX. AND be it further enacted, That if upon Examivalued Officers nation (1) it shall appear to the Officers of the Customs may detain. that such Goods are not valued according to the true Value thereof, it shall be lawful for such Officers to detain and secure such Goods, and (within Five Days from the landing thereof, if it be in the Ports of London, Leith, or Dublin, or within Seven Days if in any other Port in the United Kingdom, or if in any Port in the Isle of Man) to take such Goods (2) for the Use of the Crown; Valuation and 10l. per Cent. to be paid Im porter. Goods to be sold for the Benefit of the Crown. AND if a different Rate of Duty shall be charged upon- (1) Officers may take Samples, § 121. (2) See Power of Commissioners to restore Goods detained for Under-valuation, $129. (3) E. g. sce Turpentine, Table of Duties, Cap. I11. Crown, One Moiety of the Overplus shall be given to the INWARDS. Officer or Officers who had detained and taken the Goods; and the Money retained for the Benefit of the Crown shall be paid into the Hands of the Collector of the Customs, with the Knowledge of the Controller, and carried to account as Duties of Customs. - XXI. PROVIDED always, and be it further enacted, That the Value of Goods imported by the East India Company, and of all Goods called "Piece Goods," being Articles manufactured of Silk, Hair, or Cotton, or any Mixture thereof, imported by any Person into the Port of London, from Places within the Limits of the Charter of the said Company, shall be ascertained by the Gross Price at which the same shall have been sold by Auction (1) at the Public Sales of the said Company; and that such Goods shall be landed and secured in such Places and in such Manner as the Commissioners of His Majesty's Customs shall require, until the Duties thereon shall have been duly paid, or the same shall have been duly exported. Entry. XXII. AND be it further enacted, That the East India E. I. Company Company shall fairly and openly expose to Sale, and cause to sell Goods. to be sold, all such Goods so charged to pay Duty according to the Value thereof, by way of Public Auction, in the City of London, within Three Years from the Importation thereof; - and shall give due Notice at the Custom House in London, to the Officers appointed to attend such Sales, of the Time and Place thereof. of XXIII. AND be it further enacted, That if the Importer any Goods, or his Agent, after full Conference with him, shall declare upon Oath, before the Collector or Controller, that he cannot for want of full Information make a perfect Entry thereof, it shall be lawful for the Collector and Controller to receive an Entry by Bill of Sight, for the Packages or Parcels of such Goods, by the best Description which can be given, and to grant a Warrant thereupon, in order that the same may be landed, and may be seen and examined by such Importer, in presence of the proper Officers; AND within Three Days after INWARDS. Entry. Importer to examine and make perfect Entry in Three Days. Or Goods to be Warehouse; - any Goods shall have been so landed, the Importer shall make a perfect Entry thereof, and shall either pay down all Duties which shall be due and payable upon such Goods, or shall duly warehouse the same, according to the Purport of the perfect Entry or Entries so made for such Goods, or for the several Parts or Sorts thereof: PROVIDED always, that if any Sum of Money shall have been deposited upon any Entry by Bill of Sight, on account of the Duties which may be found to be payable on the Goods intended therein, it shall be lawful for the Officers of 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. XXIV. AND be it further enacted, That in default of taken to King's 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 Month may be 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. and in One sold. East India Com pany may enter by Bill of Sight; and make per fect Entry within Three Months. XXV. PROVIDED always, and be it further enacted, That 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 (1) the same or to pay the Duties thereon within - (1) By the Warehouse Regulations, these, which are the ordinary Regulations of the Company, are in effect superseded, see Cap. 112. Entry. the Times and in the Manner herein-after mentioned; INWARDS. (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 Ad valorem PROVIDED Private Im porters may en ter as the Com pany may, on be charged to pay Duty according to the Number, Mea- Duties. sure, 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 Rated Duties. 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: 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 Bond, 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," (1) and for the securing and the paying of Duties; provided such Goods be entered by such Bill provided Goods of Sight, to be warehoused in some Warehouse under the be secured in Company's Superintendance of the said Company, and in which Goods Warehouses. imported by the said Company may be secured in manner before mentioned. or Payment of XXVI. AND be it further enacted, That in default of In default of perfect Entry within Three Months as aforesaid, of due Entry and Payment of Duty within the Times (2) to be sold. and in the Manners herein-before 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), and for the Payment of all Charges incurred by the Crown in respect of such (1) See § 21. (2) That is, in case the perfect Entry should not be an Entry to warehouse |