Entry.

His Majesty's Subjects usually residing in some Part of INWARDS. His Majesty's Dominions, and imported from some British Possession, the Master of the Ship importing the same shall deliver to the Collector or Controller a Certificate under the Hand of the proper Officer of such British Possession where such Goods were taken on board, (or if no such Officer be residing there, then a Certificate under the Hands of Two principal Inhabitants at the Place of Shipment), notifying that Oath had been made before him or them by the Shipper of such Goods, that the same were the Produce of Fish or Creatures living in the Sea taken. wholly by British Subjects (1) usually residing in some Part of His Majesty's Dominions; AND such Master Oath of Master shall also make Oath before the Collector or Controller, and Importer. 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 mentioned therein; AND the Importer of such Goods shall also make Oath before the Collector or Controller at the Time of Entry, that to the best of his Knowledge and Belief the same were the Produce of Fish or Creatures living in the Sea taken wholly by British Subjects usually residing in some Part of His Majesty's Dominions.

XLIV. AND be it further enacted, That before any Blubber, Train Oil, Spermaceti Oil, Head Matter, or Whale Fins, shall be entered as being the Produce of Fish or Creatures living in the Sea taken and caught wholly by the Crews of Ships fitted out in the United Kingdom, or in One of the Islands of Guernsey, Jersey, Alderney, Sark, or Man, the Master of the Ship importing such Goods shall make Oath, and the Importer of such Goods (to the best of his Knowledge and Belief) shall make Oath that the same are the Produce of Fish or Creatures living in the Sea taken and caught wholly by the Crew of such Ship, or by the Crew of some other Ship (naming the Ship) fitted out in the United Kingdom, or in One of the Islands of Guernsey, Jersey, Alderney, Sark, or Man (stating which).

XLV. AND be it further enacted, That it shall be lawful upon the Return of any Ship from the Greenland Seas or Davis's Straits to the United Kingdom, with any

(1) Oil, Blubber, &c. of Foreign Fishing is prohibited to be imported into any of the British Possessions in America, Cap. 114. § 7.

Before Entry of Blubber, &c. of Master and Im British Fishing, porter to make Oath of the

same.

Blubber from Greenland may entered as Oil.

be boiled, and

Entry.

INWARDS. Blubber, being the Produce of Whales or other Creatures living in the Sea, for the Importers thereof to cause the same to be boiled into Oil at the Port of Importation, under the Care and Inspection of the proper Officers of the Customs; and the Oil so produced shall be admitted to Entry, and the Duties be paid thereon as if imported in that State.

Importation direct.

Salvor may sell Goods sufficient to defray Salvage.

XLVI. AND be it further enacted, That no Goods shall be deemed to be imported from (1) any particular Place, unless they be imported direct from such Place, and shall have been there laden on board the importing Ship, either as the first Shipment of such Goods, or after the same shall have been actually landed at such Place.

XLVII. AND be it further enacted, That it shall be lawful for the Owner or Salvor (2) of any Property liable to the Payment of Duty saved from Sea, and in respect of which any Sum shall have been awarded under any Law at the Time in force, or in respect of which any Sum shall have been paid or agreed to be paid by the Owner thereof or his Agent, to the Salvors, to defray the Salvage of the same, to sell so much of the Property so saved as will be sufficient to defray the Salvage, so awarded, or such other Sum so paid or agreed to be paid; — and that upon the Production of an Award made in Execution of any such Law (3) to the Commissioners of His Majesty's Customs, or upon Proof to the Satisfaction of the said Commissioners that such Sum of Money has been paid, or has been agreed to be paid, the said Commissioners are hereby empowe and required to allow the Sale of such Property aforesaid, free from the Payment of all Duties, to the Amount of such Sum so awarded, paid, or agreed to be paid, or to the Amount of such other Sum as to the said Commissioners shall seem just and reasonable: PROVIDED always,

wered

that if such Owner or Salvor shall be dissatisfied with any Determination of the said Commissioners as to the Amount of such Property to be sold Duty-free, it shall be lawful for such Owner or Salvor to refer any such Determination of the said Commissioners to the Judgment and Revision of the High Court of Admiralty, and in that Case such

(1) See what shall be deemed to be the Produce of any Country, Cap. 109. § 5.

(2) See Derelict, § 48.

(3) See Acts 1 & 2 Geo. 4. Cap. 75. and Cap. 76.

Sale shall be suspended until the Decision of such Court INWARDS. shall have been had thereon.

Entry.

derelict, &c. to

same Duties as on Importation.

XLVIII. AND be it further enacted, That all Foreign Foreign Goods, Goods, Derelict, Jetsam, Flotsam, and Wreck (1), brought be subject to or coming into the United Kingdom, or into the Isle of Man, shall at all Times be subject to the same Duties as Goods of the like Kind imported into the United Kingdom respectively are subject to;-- AND if any Person shall have Possession of any such Goods, either on Land or within any Port in the United Kingdom, and shall not give Notice thereof to the proper Officer of the Customs within Twenty-four Hours after such Possession, or shall not on Demand pay the Duties due thereon, or deliver the same into the Custody of the proper Officer of the Customs, such Person shall forfeit the Sum of One hundred Pounds; -- AND if any Person shall remove or alter in Quantity or Quality any such Liquors or Tobacco, or shall open or alter any Package containing any such Liquors or Tobacco, or shall cause any such Act to be done, or assist therein, before such Liquors or Tobacco shall be deposited in a Warehouse in the Custody of the Officers of the Customs, every such Person shall forfeit the Sum of One hundred Pounds; and in default of the Payment of the Duties on such Liquors or Tobacco within Eighteen Months from the Time when the same were so deposited, the same may be sold in like Manner, and for the like Purposes, as Goods imported may in such Default be sold: -- PROVIDED always, that any Lord of the Manor Lord of Manor or Salvor may having by Law just Claims to such Liquors or Tobacco, retain such or if there be no such Lord of the Manor, then the Person Goods on giving having Possession of the same, shall be at liberty to retain Bond for Paythe same in his own Custody,-giving Bond, with Two ment of Duties. sufficient Sureties, to be approved by the proper Officer of the Customs, in Treble the Value of such Goods, for the Payment of the Duties thereon at the End of One Year and One Day, or to deliver such Goods to the proper Officer of the Customs in the same State and Condition as the same were in at the Time of taking Possession

thereof.

XLIX. AND whereas it may be expedient to subject some Sorts of Goods imported into the United Kingdom

(1) Spirits in small Casks not to be taken up except by Officers, see Cap. 108. § 70, 71.

Goods under

Excise Permit
Regulations.

INWARDS.
Entry.

Officers of Excise may attend

Delivery.

Times and Places for landing Goods.

to certain internal Regulations and Restraints, after the full Duties of Customs have been paid thereon, and to place such Regulations and Restraints under the Management of the Commissioners of Excise; - BE it therefore enacted, That no Goods which are subject to any Regulations of Excise, shall be taken or delivered out of the Charge of the Officers of Customs, (although the same may have been duly entered with them, and the full Duties due thereon may have been paid), until such Goods shall also have been duly entered with the Officers of Excise, and Permit granted by them for Delivery of the same, nor unless such Permit shall correspond in all Particulars with the Warrant of the Officers of the Customs:- PROVIDED always, that such Entry shall not be received by the Officers of the Excise, nor such Permit granted by them, until a Certificate shall have been produced to them of the Particulars of the Goods, and of the Warrant for the same, under the Hand of the Officers of the Customs who shall have the Charge of the Goods :- PROVIDED also, that if upon any Occasion it shall appear necessary, it shall be lawful for the proper Officers of Excise to attend the Delivery of such Goods by the Officers of the Customs, and to require that such Goods shall be delivered only in their Presence ; and it shall be lawful for such Officers of Excise to count, measure, gauge, or weigh any such Goods, and fully to examine the same, and to proceed in all Respects relating to such Goods in such Manner as they shall be authorized or required by any Act for the Time being in force relating to the Excise.

--

L. AND be it further enacted, That no Goods (1), whatever (except Diamonds (2), Bullion, fresh Fish, British taken, and imported in British Ships, and Turbots and Lobsters), shall be unshipped from any Ship arriving from Parts beyond the Seas, or landed or put on Shore, but only on Days not being Sundays or Holidays (3), and in the Daytime, that is to say,- From the First Day of September until the last Day of March between Sun-rising and Sun-setting, and from the last Day of March to the First Day of September between the Hours of Seven of the Clock in the Morning and Four of the Clock in the Afternoon; NOR shall any Goods, except as aforesaid,

Entry.

be so unshipped or landed, unless in the Presence or with INWARDS. the Authority of the proper Officer of the Customs; AND such Goods, except as aforesaid, shall be landed at One of the legal Quays (1) appointed by His Majesty for the landing of Goods, or at some Wharf (2), Quay, or Place appointed by the Commissioners of the Customs for the landing of Goods by Sufferance; - and that no Goods, except as aforesaid, after having been unshipped, shall be transhipped, or after having been put into any Boat or Craft to be landed, shall be removed into any other Boat or Craft previously to their being duly landed, without the Permission or Authority of the proper Officer of the Customs.

-

LI. AND be it further enacted, That the unshipping, carrying, and landing of all Goods, and the bringing of the same to the proper Place after landing, for Examination or for Weighing, and the putting of the same into the Scales, and the taking of the same out of and from the Scales after Weighing, shall be performed by, or at the Expence of, the Importer.

LII. AND whereas it is expedient for the due Encouragement of Trade and Manufactures, and for the Security of the Revenue, to prohibit (3) or restrict the Importation of certain Goods; BE it therefore enacted, That the several Sorts of Goods enumerated or described in the Table following, denominated "A Table of Prohibitions and Restrictions Inwards," shall either be absolutely prohibited to be imported into the United Kingdom, OR shall be imported only under the Restrictions mentioned in such Table, according as the several Sorts of such Goods are respectively set forth therein; that is to say,

A TABLE OF PROHIBITIONS AND RESTRIC

TIONS INWARDS.

A LIST of GOODS absolutely PROHIBITED to be
Imported.

ARMS, Ammunition, and Utensils of War, by way of
Merchandize, except by Licence from His Majesty, for
furnishing His Majesty's Public Stores only.

(1) See § 135.

(2) See § 136.

(3) See also Law of Navigation, Cap. 109, and Provision for warehousing prohibited Goods for Exportation, § 53.

Goods to be unshipped, &c. at the Expence of

Importer.

INWARDS.

PROHIBITIONS.

And Restricmodified.

tions absolute or