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Interpretation of terms.
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284. For the purposes of this or any other Act relating to the Customs and in construing the same, the following terms, when not inconsistent with the context or subject-matter, shall have the several meanings, and include the several matters and things herein-after prescribed and assigned to them; that is to say,
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“Attorney General” shall include Solicitor General, Attorney General in the Isle of Man, Procureur, or other chief law officer of the Crown in any of Her Majesty's possessions abroad where there is no Attorney General.
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“British possession” shall mean and include colony, plantation, island, territory, or settlement belonging to Her Majesty.
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“Channel Islands” shall mean the Islands of Guernsey, Jersey, Alderney, and Sark, and their respective dependencies.
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“County” shall mean and include any city, county of a city, county of a town, borough, or other magisterial jurisdiction where such construction is not inconsistent with the context.
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“Customs Acts” shall mean and include this and all or any other Acts or Act relating to the Customs.
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“Exporter of goods for which no bond is required” shall include and apply to the person subscribing the declaration required at the foot of the specification, Forms No 8 and No 9, or manifest in lieu thereof, as the case may be.
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“Drawback” shall include bounty.
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“Gaoler” shall mean and include any governor or keeper of Her Majesty's prisons.
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“Importer” shall mean, include, and apply to any owner or other person for the time being possessed of or beneficially interested in any goods at and from the time of the importation thereof until the same are duly delivered out of the charge of the officers of Customs.
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“Justice” shall mean and include justice of the peace, county court judge, recorder, sheriff depute, governor, deputy-governor, lieutenant-governor, bailiff, chief magistrate, deemster, jurat, and any other magistrate in the United Kingdom and the Channel Islands.
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“Master” shall mean the person having or taking the charge or command of any ship.
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“Official import lists and official export lists” shall mean any lists which are now or shall from time to time be issued under the authority of the Commissioners of the Treasury or Customs prescribing the denominations, descriptions, and quantity by tale, weight, measure, value, or otherwise, by which articles of merchandise shall be required to be entered on their importation into or exportation from the United Kingdom.
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37 & 38 Vict. c. 46.
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“Proper officer of Inland Revenue” in the fourth section of the [1]
Act of the thirty-seventh and thirty-eighth years of Her Majesty's reign shall mean “proper officer of Customs.”
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“Queen's warehouse” shall mean any place provided by the Crown or approved by the Commissioners of Customs for the deposit of goods for security thereof and of the duties due thereon.
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“Warehouse” shall mean any place in which goods entered to be warehoused may be lodged, kept, and secured.
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[1 37 & 38 Vict. c. 46 appears to be intended.] |
