Regulation of Manifests Act 1787

REGULATION OF MANIFESTS ACT 1787

CHAP. XXVIII.

An Act for regulating the Production of Manifests, and for more effectually preventing fraudulent Practices in obtaining Bounties and Drawbacks, and in the clandestine re-landing of Goods

Preamble.

After time mentioned herein, no goods shall be imported from beyond the seas in any vessel belonging in the where, or in part, to subjects, unless there be a manifest on board.

what the manifest is to contain.

WHEREAS the better regulating the production of manifests, would be advantageous to commerce, and the preventing the clandestine importation and exportation of prohibited goods, and the re-landing of goods shipped for exportation, on bounty or drawback, would be beneficial to the fair trader; be it therefore enacted by the King’s most excellent Majesty, by and with the advice and consent of the lords spiritual and temporal, and commons in this present Parliament assembled, and by the authority of the same, That from and after the times herein after mentioned, no goods or commodities shall be imported or brought into this kingdom, from any port or place beyond the seas, in any ship or vessel whatever, belonging in the whole or in part to his Majesty’s subjects, unless the master or other person having or taking the charge or command of every such ship or vessel respectively importing such goods, shall have on board a manifest or manifests, or content or contents in writing, signed by such master, or other person, containing the name or names of the several and respective ports or places, where the goods in such manifest or manifests, or content or contents mentioned, shall have been respectively laden or taken on board such ship or vessel, the name and built of such ship or vessel, and the true admeasurement or tonnage thereof, according to the register of the same, together with the name and surname of the master, or other person having or taking the charge or command of such ship or vessel, and the port or place to which such ship or vessel truly belongs, and a just, true, correct, and particular account of all the cargo, and of all packages of goods so laden or taken on board, with the several and respective marks thereon, and of the particulars of the cargo, which shall be strewed loose, and of the following particulars, in words at length, that is so say, the several and respective numbers of the packages, with a particular description thereof, whether leaguer, pipe, butt, puncheon, hogshead, barrel, or other cask or package, describing such other case or package by its usual or ordinary name, or whether case, bale, pack, truss, chest, box, bundle, or other package, or by such other name or description as the same is usually called or known.

No wine to be imported from places not belonging to Great Britain, unless there be a manifest. &c. as herein.

II. And be it further enacted, That no wine of any sort shall be imported or brought into this kingdom, from any port or place whatever in foreign parts, not belonging to, or under the dominion of the crown of Great Britain, in any ship or vessel whatever, unless the master, or other person having or taking the charge or command of the ship or vessel in which such wine shall be laden, shall have on board, in like manner, a manifest or manifests, or content or contents in writing, made out and signed by such master, or other person, on or before the clearing or departure of every such ship or vessel, from every such port or place where such wine shall have been laden on board, containing the name of the several and respective ports or places where the wine mentioned in such manifest or manifests, or content or contents, shall have been so respectively laden or taken on board, the name and built of such ship or vessel, and the true admeasurement or tonnage thereof, together with the name and surname of the master, or other person having or taking the charge or command of such ship or vessel, and the port or place to which such ship or vessel truly belongs, and a just, true, correct, and particular account of the whole quantity of wine, distinguishing the quantity of each different kind, so taken on board as aforesaid, and of the several and respective marks upon the different packages respectively, and if known, the names of the persons to whom the wines are respectively consigned, and also, in words at length, the several and respective numbers of the packages, with a particular description thereof, whether leaguer, pipe, butt, puncheon, hogshead, barrel, or other cask or package, or by what name or description such other cask or package may be usually called or known.

Not to permit goods required to have certificates, &c. to be imported without such.

III. Provided always, That nothing in this act contained shall extend, or be construed to extend, to permit any goods or commodities whatever, which are now by law required to be accompanied with certificates or other documents, to be imported into this kingdom, without every such certificate or certificates, or other document or documents so required, but the same shall and are hereby directed and required to be accompanied, as well with such certificate, or other document, as with the manifest or manifests, or content or contents herein directed, and on failure thereof, the goods shall respectively continue to be liable to all the duties, regulations, and restrictions, and to the fines, penalties, and forfeitures, in all respects to which the same are or shall be subject and liable by law, as if this act had not been made.

Before vessels are cleared out for this kingdom from any port in foreign parts belonging to Great Britain, the master shall deliver to the officer appointed, the manifest herein required,

who is to cause a duplicate to be made, and endorse the original.

master to get a duplicate to be transmitted to where the goods are consigned.

IV. And be it further enacted, That before any ship or vessel shall be cleared out for this kingdom, with any goods or commodities whatever, from any port or place, in any colony, plantation, island, or territory in foreign parts, belonging to, or under the dominion of the crown of Great Britain, the master, or other person having or taking the charge or command of every such ship or vessel, shall deliver the manifest or content in writing, herein required, to the collector of the customs, if there be such an officer at or near to such place, and if there shall not be a collector of the customs there, then to the chief officer of the customs, and if there shall not be an officer of the customs there, then to the principal officer or magistrate, or some other person by him specially appointed for that purpose, resident at, or nearest to such place, which said collector, or other chief officer or magistrate, or other person by him appointed as aforesaid, shall respectively cause a duplicate thereof to be forthwith made, and shall endorse upon the original manifest or content his name, with the day and year on which the same was produced to such collector, or other chief officer or magistrate, or other person by him appointed as aforesaid, and shall then return the said original manifest or content to the said master, or other person, on or before the clearing of any such ship or vessel, and such master or other person having or taking the charge or command of such ship or vessel, shall procure from such collector, or other chief officer or magistrate, a duplicate of such manifest or content so made, as by this act directed, under his hand and seal, in order that the same may be transmitted to the collector or chief officer of the revenue, at the port in this kingdom to which the goods are consigned, and to which the manifests respectively refer.

Masters of vessel importing wines except from dominions of Great Britain, to make oath of the truth of the manifest before his departure from where shipped.

V. And be it further enacted, That no sort of wine shall be admitted to an entry on the importation thereof into this kingdom, in any ship or vessel whatever, from any port or place beyond the seas, not belonging to or under the dominion of the crown of Great Britain, unless the master or other person having or taking the change or command of every ship or vessel important the same, shall before his departure from the port or place, where such wine is shipped or laden on board, verify upon oath, the truth of the contents of the said manifest or manifests, in respect of the said wine, before his Majesty’s consul, or chief officer, if his Majesty shall have any such resident at or near the port or place, where such wine shall be laden or taken on board, which oath the said consuls, or other officers, are hereby respectively authorized and required to administer.

Goods imported from foreign parts in ships belonging to subjects without such manifest.

or not included there in,

or wine, except as aforesaid,

the master forfeits double the value besides the duty.

VI. And be it further enacted, That if any goods shall be imported or brought into this kingdom in any ship, or vessel whatever belonging in the whole, or in part to his Majesty’s subjects, from any port or place whatever in foreign parts, without such manifest or manifests, or content or contents in writing, or if any such goods shall not be included and described therein, or shall not agree therewith, or if any wine shall be imported, or brought into this kingdom by any such ship or vessel, without a manifest or manifests, content or contents so verified as aforesaid, in every such case the master or other person having or taking the charge or command of such ship or vessel, shall forfeit a sum of money equal to double the value of such goods, together with the full duties payable on the same, and every such ship or vessel may be detained until the said penalties shall be paid or secured.

Master of vessel with tobacco from Great Britain, America, or west Indies, to be liver the manifest thereof to the collector,

who is to give it to the landwaiter,

penalty on such master 100l.

and the tobacco liable to alien’s duty.

VII. And be it further enacted, That every master, commander, or other person or persons taking charge of any ship or vessel, having tobacco which shall have been leaden on board at any pen or place whatsoever in Great Britain, or any of his Majesty’s plantations in America, or the West Indies, shall upon his arrival at his port of discharge in this kingdom, and at the time that he makes his report of his ship at the custom-house, deliver to the collector of the said port, who is hereby required, and directed to deliver the same to the land-waiters appointed for the delivery of such ship or vessel, the manifest or content of the lading of his ship or vessel, which he received from the collector, comptroller, or other officer of the customs, at the port or other place where he took in his lading; and if any master, commander, or other person or persons, taking charge of any such ship or vessel, shall neglect or refuse to deliver such manifest or content to the collector of the port, at the time he makes his report of his ship at the custom-house at the port of his discharge, he and they shall forfeit the sum of one hundred pounds, and it shall and may be lawful for any officer of the revenue to seize and detain such ship until the said sum of one hundred pounds shall be paid; and all such tobacco so imported or brought into this kingdom, shall be subject and liable to the same duties as tobacco not of the growth of produce of Great Britain, North America, or the British plantations.

Masters of vessels belonging to subjects laden as aforesaid, when within 4 leagues of the coast, shall produce such manifest on demand of an officer,

and deliver a copy,

officer to certify on the back of the original, and the copy as herein.

and transmit the copy to the port the goods are consigned to,

manifest to be produced, and copy given when vessels arrive within limits of the port at which the cargo, or a part is to be discharged, Sec.

VIII. And be it further enacted, That every master, or other person having or taking the charge or command of any ship or vessel belonging in the whole, or in part to his Majesty’s subjects, laden with goods as aforesaid, and bound to any port or place in this kingdom, shall on his arrival, within four leagues of the coast thereof upon demand, produce all and every such manifest or manifests, or content or contents in writing, which such master or other person is by this act directed and required to have on board his said ship or vessel, to such officer or officers of his Majesty’s customs or excise as shall first come on board his said ship or vessel, for his or their examination and inspection, and shall deliver to such officer or officers a true copy thereof respectively, which copy shall be provided and subscribed by the said master or other person, having or taking the charge or command of such ship or vessel, and that the several and respective officers to whom the original manifest shall have been so produced, shall certify upon the back thereof, that the same was produced, and also the day and year on which the same was so produced, and that such copy or copies as aforesaid, were to him or them delivered, and shall likewise certify upon the back of such copy or copies the day and year on which the same was or were produced, and shall forthwith transmit such copy or copies to the respective collectors, or other chief officers of the several ports, to which the goods by such manifest or manifests shall appear respectively to be consigned, and that the said master or other person so having or taking the charge or command of any such ship or vessel, shall in like manner produce to the officer or officers of his Majesty’s customs or excise who shall first come on board such ship or vessel, upon her arrival within the limits of any port of this kingdom in which the cargo, or any part thereof is intended to be discharged or landed, such manifest or manifests, or content or contents in writing as aforesaid, and shall also deliver to him or them a true copy or copies thereof, such copy or copies also to be provided and subscribed by the said master or other person having or taking the charge or command of such ship or vessel, the production of which said manifest or manifests, or content or contents in writing, and the delivery of such copy or copies thereof to be delivered as is by this act directed, shall also be certified to have been so produced and delivered as aforesaid by the said officer or officers of his Majesty’s customs or excise, who shall so first come on board the said ship or vessel on her arrival within the limits of any such port upon the back of the said original manifest or manifests, or content or contents in writing, with the particular day and year, and the time when such manifest or manifests, or content or contents in writing was or were produced to such officer or officers, and when he they so received the said copy or copies thereof, and such officers are hereby respectively required forthwith to transmit, or cause to be transmitted, the said copy or copies of the said manifest or manifests, or content or contents in writing to the collector or other chief officer of that port.

No more than one copy of such manifest need be delivered to the officers aforesaid, when within 4 leagues of the coast,

and one when within limits of the port,

if the original and certificate on the back be produced.

IX. Provided always, That nothing herein contained shall be construed to extend to require of such master, or other person having or taking the charge or command of such ship or vessel, the delivery of more than one copy of the manifest or manifests, content or contents respectively, which he is hereby directed to have on board to the officer or officers aforesaid, who shall first come on board of such ship or vessel within four leagues of the coast of this kingdom, and to none other who shall afterwards come on board within the distance aforesaid, and one other copy to such officer or officers as shall first come on board within the limits of any port in this kingdom, and to none other who shall afterwards come on board within such limits, if such master or other person so having or taking the charge or command of any such ship or vessel shall produce to such officer or officers respectively, his manifest or manifests, content or contents, with a certificate on the back thereof as aforesaid.

When goods are in the manifest which are to be landed in another port, the collector to certify on it what have been landed.

X. Provided also, That if any manifest or content herein directed to be delivered up to the collector or other chief officer of any port where such ship or vessel arrives, shall contain an account of goods not there to be landed, but which shall appear to be consigned to some other port or place in this kingdom, then and in such case, that the said collector or other chief officer shall certify upon such manifest under his or their hands, such part of the cargo as shall there have been delivered, and shall then deliver back the original manifest to the master, or other person having or taking the charge or command of the ship or vessel, and so in like manner as often as the case shall require, until such ship or vessel shall arrive at her last port or place of discharge.

If master of vessel arriving as aforesaid, do not produce such manifest and give such copy,

and give an account of the destination of his ship, or giving a false one,

the penalty,

officer; neglecting to certify on back of the manifest, forfeits 100l, each.

XI. And be it further enacted, That if the master or other person having or taking the charge or command of any ship or vessel laden as aforesaid, and bound to any port or place in this kingdom, shall not upon his arrival within the limits of any port in this kingdom as aforesaid, or within four leagues of the coast thereof, produce such manifest or manifests, or content or contents in writing, to the officer and officers of his Majesty’s customs or excise as aforesaid, upon demand thereof, and also give such copy or copies thereof as aforesaid, to such officer or officers, who shall first come on board such ship or vessel upon her arrival as aforesaid, within any port in this kingdom, where the cargo, or any part thereof, is intended to be discharged or landed, or shall not give an account of the destination of such ship or vessel, or shall give a false account of the destination thereof, in order to evade the production of such manifest or manifests, or content or contents in writing, the master or other person having or taking the charge or command of such ship or vessel, shall forfeit a sum equal to double the value of the goods, together with the full duties due and payable thereon, and such ship or vessel may in like manner be detained until such penalty shall be paid or secured, and if such officer or officers first coming on board within the distance or limits aforesaid, shall neglect or refuse to certify on the back of such manifest or manifests, or content or contents, the production thereof, and the delivery of such copies respectively, as are herein directed and required to be delivered to such officer or officers, every such officer so neglecting or refusing shall forfeit and pay the sum of one hundred pounds.

Breaking bulk, &c. before coming to the proper place, &c.

the master and mate forfeit 200l, each.

unless in distress, which must be proved.

XII. And be it further enacted, That if after the arrival of any ship or vessel so laden with goods as aforesaid, and bound to this kingdom, either when within the limits of any of the ports of this kingdom, or within four leagues of the coast thereof, bulk shall be broken, or any part of the cargo of such ship or vessel, shall be unladen or unshipped with intention to be laid on land, or unshipped for any other purpose whatever, out of such ship or vessel as aforesaid, within the limits or distance aforesaid, before such ship or vessel shall come to the proper place for the discharge of her cargo or any part thereof, and shall be there duly authorized by the proper officer or officers of the revenue to unlade the same, the master or other person having or taking the charge or command of such ship or vessel, and the mate or other person next in command shall respectively forfeit the sum of two hundred pounds, except in case of unavoidable necessity and distress, of which necessity and distress the master or other person having or taking the charge or command of such ship or vessel, shall give notice to, and together with two or more of the mariners on board such ship or vessel shall make proof of upon oath before the collector or other chief officer of the port, within the limits of which such necessity or distress shall happen, or before the collector or other chief officer of the first port in this kingdom, within the limits of which such ship or vessel shall afterwards arrive, if the said necessity or distress shall have happened not within the limits of any port, but within four leagues of the coast of this kingdom, which oath the said collector or other chief officer is hereby authorized and required to administer.

Goods flowed out of the main hold,

to be marked by the officer.

XIII. And be it further enacted, That if upon the arrival of any ship or vessel within the limits of any port in this kingdom, for the discharge of the cargo or any part thereof, there shall be any goods, which from necessity or from the nature of the cargo must be unavoidably stowed, either in the cabbin or between the decks, or upon the decks, or in the steerage, forecastle, or other place or places, out of the main hold of any such ship or vessel, save and except such part of the cargo as is stowed in the chains, or in other parts of the outside of such ship or vessel, in such case the officer or officers of the customs or excise who shall first go on board, shall before he or they shall leave the ship or vessel, mark or seal such several and respective packages in such manner as such officer or officers shall be directed by the commissioners of the revenue in this kingdom, or any three or more of them for the time being, and shall keep a particular account thereof, which mark or seal shall not be altered, defaced or broken, before the goods contained in such packages shall be respectively landed, either at the lawful quays, or at such other places as shall from time to time be allowed for that purpose by special sufferance, and leave of the commissioners of the revenue, and under the inspection of such officer or officers as they shall appoint to see such packages opened.

If such marks be altered, &c. the master and mate forfeit 200l, each.

XIV. And be it further enacted, That if any of the marks or seals, which shall have been put upon any of the packages as before directed, shall be altered, defaced or broken, by the master, or other person having or taking the charge or command of the ship or vessel, on board of which such offence or offences shall be committed, or by any of the crew, or shall be committed by any other person, with the privity or consent of the said master or other person having or taking the charge or command of such ship or vessel, every such master or other person having or taking the charge or command of such ship or vessel, and also the mate or such person as shall be next in command to such master or other person having the charge and command as aforesaid, shall for every offence so committed, forfeit two hundred pounds respectively.

Master of vessel arriving as aforesaid, to make entry within twenty-four hours, upon oath, of the built, tonnage, content, and lading of his ship, &c.

penalty 100l.

and must deliver the manifest or forfeit 200l.

XV. And be it further enacted, That the master, or other person having or taking the charge or command of any ship or vessel, in which such goods shall be so imported or brought as aforesaid into this kingdom, shall within twenty-four hours after the arrival of such ship or vessel at any port in this kingdom, make entry, upon oath, before the proper officer of the said port, who is hereby authorized and required to receive and administer the same, of the built, tonnage, contents, and lading of such ship or vessel, with the particular marks, numbers, and contents of every parcel of goods then laden on board such ship or vessel, to the best of his knowledge and belief, and also where, and in what port she took in her lading, of what country built, how manned, who was master during the voyage, and who are owners thereof, under the penalty of the forfeiture of one hundred pounds; and the said master or other person shall, at the time he so makes his report, on entry of his ship, upon oath as herein directed, deliver to the collector, or other chief officer of the said port, the manifest or manifests, or content or contents, in writing as herein directed, to accompany their respective cargoes, and to be on board every ship or vessel in which goods shall be so imported or brought as aforesaid into this kingdom; and if the said master, or other person having or taking the charge or command of any such ship or vessel, shall neglect or refuse to deliver such manifest or manifests, or content or contents, in writing as aforesaid, to the said collector, or other chief officer of the said port, at the time he so makes his report or entry of his ship, upon oath as herein directed, every such master, or other person so having or taking the charge or command of such ship or vessel, shall for every such offence forfeit the sum of two hundred pounds, and such ship or vessel may in like manner be detained until such penalty shall be paid or secured.

If any package reported cannot be found, or the goods do not agree with the manifest,

the master forfeits 200l.

XVI. And be it further enacted, That if any package whatever, which shall have been reported by the master, or other person having or taking the charge or command of any ship or vessel, in manner by this act directed, shall be wanting, and not found on board such ship or vessel, in conformity to such report, or if the goods reported shall not agree with the manifest or manifests, content or contents, or if either the report, or manifest or manifests, shall not agree with the cargo found on board of such vessel or vessels, then, and in every such case, the master, or other person having or taking the charge or command of such ship or vessel, shall forfeit the sum of two hundred pounds, and such ship or vessel may in like manner be detained, until such penalty shall be paid or secured.

Said penalties not to be incurred if proof be made that the cargo was taken in foreign parts,

and no part was unshipped,

and the manifest was lost or defaced, or incorrect.

XVII. Provided nevertheless, That in case any goods shall be imported without such manifests or manifests, or content or contents in writing, as is by this act directed, or in case the manifest or manifests, or content or contents, accompanying the goods, shall not agree with the report, or shall be defaced or incorrect, or shall not agree with the goods on board, and it shall be made to appear to the satisfaction of the commissioners of the revenue, that the cargo imported was wholly taken on board in foreign parts, naming the particular places where it was taken on board respectively, and that no part of the cargo has been unshipped since it was taken on board, and that the manifest or content has been lost or mislaid, without fraud or collusion, or that the same was defaced by accident, or was incorrect by mistake, in such case the penalties and forfeitures by this act inflicted shall not be incurred.

If goods be taken on board in foreign parts through necessity after the manifest be mislaid,

the master shall make out a separate one of such goods.

XVIII. Provided also, That in case any goods shall, from urgent necessity, be taken on board of any ship or vessel, in any foreign port or place, for this kingdom, after such manifest or manifests, or content or contents, as required by this act, shall have been attested in manner by this act directed, the master, or other person having or taking the charge or command of such ship or vessel, shall make out, or cause to be made out, and shall sign a separate manifest or manifests, or content or contents of all such goods as shall be so taken on board, which manifest or manifests, or content or contents, shall be subject to every provision in this act contained to all intents and purposes, in like manner as the manifest or manifests, or content or contents so attested as aforesaid are subject to, and in such case the penalties and forfeitures herein inflicted, with respect to goods imported without a manifest or content, shall not be incurred, if the urgent necessity of so taking such goods on board, shall be made to appear to the satisfaction of the said commissioners of the revenue.

If goods taken on board in foreign parts, shall after arrival within limits of any port, or 4 leagues of the coast be in any manner destroyed except in unavoidable necessity,

the master forfeits 200l.

XIX. And be it further enacted, That if any goods so taken on board any ship or vessel in any foreign port or place, shall after the arrival of such ship or vessel within the limits of any port of this kingdom, or within four leagues of the coast thereof, or after the first production of the manifest or manifests, or content or contents to the officers of the customs or excise in manner by this act directed, whether such goods shall be inserted in the said manifest or manifests, or content or contents by this act directed, to accompany such goods or not, be thrown overboard or staved, or otherwise in any manner destroyed, except in case of unavoidable necessity, proof of which shall be made to the satisfaction of the commissioners of the revenue, the master or other person having or taking the charge or command of the ship or vessel, on board of which such offence shall be committed, shall forfeit two hundred pounds, and such ship or vessel may in like manner be detained, until such penalty shall be paid or secured.

Importers &c. within 20 days after the master makes his report, &c. shall make entry of the goods imported,

and pay duty,

or the goods shall be put in the stores,

if duties not paid in 3 months, the goods to be sold,

application of the produce.

XX. And be it further enacted, That every importer, proprietor, or consignee of any goods imported, or brought into this kingdom as aforesaid, shall severally and respectively within twenty days after the master or other person having or taking the charge or command of such ship or vessel shall have made his report or entry upon oath in manner by this act directed, or after the expiration of the time within which he is required by law so to do, make due entry in writing in the usual and accustomed manner with the collector or other chief officer of the port where the ship or vessel so laden as aforesaid shall arrive, of all the goods so by them, and each of them respectively imported in such ship or vessel, or of which they, and each of them are the importers, proprietors, or consignees respectively, and shall pay the full duties due and payable in ready money for such goods within the time aforesaid, and that if he or they respectively shall fail in so doing, it shall and may be lawful for the officers of the revenue to convey such goods to his Majesty’s warehouse for security of the duties; and if the full duties are not paid for such goods within the space of three calendar months from the time they shall be so brought to such warehouse, they shall and may be forthwith sold, and the produce applied first towards payment of the duties and storage, and such charges as shall have been expended thereon, and the over-plus, if any, shall be rendered and paid to the proprietor, or other person lawfully authorized to receive the same, any law, usage, or custom to the contrary notwithstanding.

Not to extend to goods entitled to be warehoused and bonded.

XXI. Provided nevertheless, That nothing herein before contained shall extend, or be construed to extend to the selling of any goods, which may by law be entered and warehoused upon bond, or security being given for the whole of the duties due thereon.

From 1st May, 1787, no vessel shall be cleared out for foreign parts, till security be given by the master and mate as herein,

condition,

or until such master produces a certificate of having giving such security in some other port of the kingdom.

XXII. And be it further enacted, That from and after the first day of May, one thousand seven hundred and eighty-seven, it shall not be lawful for any officer of his Majesty’s revenue in this kingdom, to permit or suffer any ship or vessel to be cleared out for foreign parts from any port or place whatever in this kingdom, until the master or other person having or taking the charge or command of such ship or vessel, and the mate of such ship or vessel shall severally and respectively give security to his Majesty, his heirs and successors, by bond, in the penalty of two hundred pounds; which security shall be taken by the collector or other principal officer at such port or place, who is hereby authorized and required to take such security, with condition that such master or other person having or taking the charge or command of such ship or vessel, or such mate, as the case may be, will not at any time thereafter land, or cause to be landed, any goods in any part of this kingdom in any manner which is or shall be prohibited by law, or take the same on board, in order to their being so landed, nor be anywise concerned, or aiding or assisting in fraudulently importing, unshipping, or landing the same, and will not hinder, molest, or oppose any of his Majesty’s officers of the customs or excise, or any other person or persons assisting them, or any of them in the due execution of their respective offices or employments, or until such master or other person having or taking the charge or command of such ship or vessel, shall produce a certificate under the hand of the collector, or other chief officer of the revenue at some other port or place in this kingdom, of such security having been before given at such other port or place to such collector or other chief officer by such master and mate.

No draw-back or bounty upon export of goods in bales press packed, unless the names and species of goods, &c. he verified as herein.

XXIII. And be it further enacted, That there shall not be paid or allowed to any person whatsoever upon the exportation of any goods entitled to drawback or bounty upon exportation, any drawback, bounty, or allowance whatever, if the goods are in bales press packed, unless the several different names and species of the goods, and the quantities and qualities thereof respectively shall be verified by the respective person or persons who so packed the same, or one of them, or such other person or persons who shall have actual knowledge of the contents of the bales so respectively press packed, in the following manner, that is to say, if the goods are packed at the port from whence they are to be exported, or within ten miles thereof, then by oath made and subscribed upon the entry or cocket before the collector or other chief officer of such port, who is hereby authorized to administer the same; and if such goods are packed at any greater distance than ten miles from the port from whence they are to be exported, then on the like oath made and subscribed in manner aforesaid, before some magistrate or justice of the peace for the county or place where such person or persons so packing the same shall arrive.

Masters of vessels as herein, to deliver to officers who board them all cockets received, for their inspection, penalty 100l.

if the goods do not correspond with the cockets, they shall be forfeited,

if packages endorsed upon the cockets, are not on board, the master forfeits 20l. for each.

XXIV. And be it further enacted, That every master, or other person having or taking the charge or command of any ship or vessel on board of which any goods shall be shipped for exportation to foreign parts from any port or place in this kingdom, shall upon demand produce and deliver to every officer of his Majesty’s customs or excise, who shall come on board his ship or vessel, either within the limits of any port in this kingdom, or within four leagues of the coast thereof, all and every cocket or cockets delivered to him by the proper officer or officers of the revenue at the port or ports, place or places, where the ship or vessel shall have been cleared out, for the examination and inspection of every such officer or officers, under the penalty of one hundred pounds; and if such officer or officers shall find any of the goods on board such ship or vessel, not to correspond with the cocket or cockets so produced, he or they is, and are hereby, authorized and required to seize the said goods, and the same shall be forfeited, or if such officer or officers shall discover that any of the packages endorsed upon the cocket or cockets so produced, are not on board the said ship or vessel, the master or other person having or taking the charge or command of the ship or vessel, shall forfeit the sum of twenty pounds for each and every package contained in such cocket or cockets, and not found.

No entry shall pass, nor debenture be made out upon export to foreign parts, of goods entitled to drawback for bounty, but in the name of real owner, if resident, who shall make oath as herein.

XXV. And be it further enacted, That no entry shall pass, nor any debenture be made out upon exportation to foreign parts from this kingdom, of any goods whatever, which are entitled either to drawback or bounty upon exportation, but in the name of the real owner or owners, or proprietor or proprietors of the goods, if they or any of them are resident in this kingdom, and that before such owner or owners, or proprietor or proprietors shall receive the drawback or bounty, or any allowance to which such goods may be entitled, or any part thereof, one or more of them, and not any broker or agent on his or their behalf, shall upon the debenture verify by oath his or their so being the real owner or owners, or proprietor or proprietors of such goods, and also that the goods are really and bona fide exported to foreign parts, and have not been re-landed in this kingdom, any law, custom, or usage to the contrary notwithstanding.

Owners of such goods to acknowledge who the person is, who it entitled to the drawback.

XXVI. Provided always, That such real owner or owners, or proprietor or proprietors of such goods, if he or they shall not have purchased or obtained a right to, or property in the drawback to which such goods are entitled, shall and is, and are hereby required at the time such goods are entered for exportation, to acknowledge in writing, under his or their hands, upon the entry, the person or persons who is, or are entitled to such drawback, and such person or persons shall after the requisites of this act are fully complied with, receive such drawback, and the receipt of such person or persons upon the debenture shall be an acquittal and discharge for such drawback.

Agents may make oath as allowed by laws, to enable corporation or companies to obtain drawbacks or allowances upon export,

proprietors of lands in colonies or plantations, and other persons, may export goods as herein.

agents empowered to act.

XXVII. Provided nevertheless, That nothing in this act shall extend, or be construed to extend, to hinder or prevent the agent of any corporation or company trading by a joint stock, from making oath in the manner now by law allowed to entitle such corporation or company to obtain any drawback or allowance upon the exportation of goods from this kingdom, nor to hinder or prevent any proprietor or proprietors of lands in any of his Majesty’s colonies or plantations, nor any person or persons whatever, from exporting from any place other than that at which he or they reside, if such person or persons shall reside at a greater distance than twenty miles from such place, any goods or commodities whatever, nor any person or persons whatever from exporting from any place other than that at which he or they reside, any goods whatsoever of Irish manufacture, being the property of such person or persons, by and in the name of an agent, and such agent is hereby authorized to do and perform every act and thing to entitle the real proprietor or proprietors of the goods to all and every bounty, drawback, or allowance due by law upon the exportation of such goods, and to recover the same in as full and ample manner as if the real proprietor or proprietors was or were to act therein: provided, that such agent shall testify upon oath on the back of the debenture, over and above what is already by law required to be testified upon oath, before the collector or other chief officer of the revenue, who is and are hereby respectively authorized to administer the same, the name or names of the real proprietor or proprietors of the goods, and his or their known place of abode, and shall if required by the said collector or other chief officer, give good and sufficient reason for his knowledge of the place to which the goods are intended to be exported.

From 1st May, 1787, no bounty on goods to Great Britain,

and no drawback, bounty, or premium on goods to Guernsey, &c. nor debenture made out until certificate of being duly landed.

XXVIII. Provided always, and it is hereby further enacted, That from and after the first day of May, one thousand seven hundred and eighty-seven, no bounty or premium shall be paid or allowed for, or upon any goods whatsoever exported from this kingdom to Great Britain, and that no drawback, bounty or premium, shall be paid or allowed for, or upon any goods whatever exported from this kingdom to the islands of Guernsey or Jersey, Alderney, Sark or Man, nor any debenture made out for such drawback, bounty or premium, until a certificate shall be produced under the hands and seals of the collector, comptroller and surveyor of the customs, or any two of them belonging to such port in Great Britain, or from the register of certificates, or other chief officer of the customs in the said islands of Guernsey or Jersey, Alderney, Sark or Man, as such goods shall have been respectively landed at certifying that the goods have been duly landed there, any law, custom, or usage to the contrary notwithstanding.

Regulation with respect to shipping goods entitled to drawbacks or bounties,

a person to he licensed for delivering goods on board vessels.

XXIX. And be it further enacted, That no goods whatever, entitled to drawback, bounty or premium, shall be carried or put on board any ship or vessel whatever for exportation to foreign parts by any person or persons whatsoever, except the proper officers of the revenue, other than such person or persons as shall be authorized for that purpose by license, under the hands of the commissioners of the revenue, or any three of them, for the time being, who are hereby authorized to grant the same, and to require such security as they may deem necessary by bond or otherwise, to be given by the person or persons to whom they shall grant such license, for the actual delivery of the whole of the goods on board such ship or vessel to the officers of the revenue stationed on board, and for the faithful and incorrupt dealing in every respect of such person or persons, in regard to such goods which said persons so to be licensed as aforesaid, shall and they are hereby required upon carrying such goods on board any ship or vessel to give clear and full information thereof in writing, to the master or other person then in charge of such ship or vessel, for the better enabling the master to give notice as required by this act, previous to his clearing out with drawback or bounty goods, which license when granted by the said commissioners of the revenue, shall not be withdrawn by them, or the operation of the same in any manner hindered, obstructed or prevented, unless either the person or persons to whom such license shall have been granted, or some other person or persons employed by him or them, and with his or their privity or consent shall commit some act against the laws now made, or hereafter to be made, to secure the revenue of customs or excise or any of them, and shall be convicted thereof, in which case the said commissioners shall, and they are hereby authorized and required to withdraw such license.

What persons may be so licensed.

XXX. Provided always, and be it further enacted, That the said commissioners of the revenue shall, and they are hereby required to grant such license as aforesaid, to all and every person and persons who is, or are now by law entitled to carry or put on board such goods, and who shall give such security as the said commissioners, or any three of them shall deem necessary, and to no other person or persons whatever.

Vessels inward or outwards bound, shall bring to for the officers,

penalty 100l.

XXXI. And whereas it has frequently happened, That ships or vessels as well bound to this kingdom from foreign parts, as from this kingdom to foreign parts, have passed the usual places appointed for stationing officers of the revenue on board of vessels, and for relieving or landing such officers without bringing to, for such purposes be it enacted, That the master or other person having or taking the charge or command of any ship or vessel coming or arriving from foreign parts, shall not pass such usual places, or such other places as may hereafter be appointed for that purpose, by the said commissioners of the revenue, or any three of them for the time being, without bringing to, and receiving the revenue officers on board, or being outward bound for foreign parts, shall not pass without bringing to at such usual places, or such places as shall be appointed as aforesaid, for the purpose of the cargo being examined, and of relieving or landing such officers, unless in case of unavoidable necessity or distress, to be made appear to the satisfaction of the said commissioners, or any three of them for the time being, and that every such master or other person who shall so pass without bringing to for the purposes aforesaid, either inward or outward bound, shall for every such offence forfeit and lose the sum of one hundred pounds.

From passing this act officers qualified shall have access to all parts of the ship,

if any box, &c. shall not be opened on demand,

such officers if a degree superior to tidewaiters or boatmen may open such,

if tidewaiters or boatmen, they are to send for their superior officer.

XXXII. And be it further enacted, That from and after the passing of this act, any officer or officers of the revenue properly authorized, to examine any ship or vessel, or the cargo on board thereof, shall at all times have free access to the cabbin, and every other part or place in such ship or vessel, and in case any places within the cabbin, forecastle, steerage, or any other part of the ship, or any boxes, chests, or other thing contained therein, shall be locked or in any manner fastened, and the keys shall be withheld, or the places shall not be opened for such officers respectively, on their requiring the same of the master or other person having or taking the charge or command of such ship or vessel, such officer or officers, if they are of a degree superior to tidewaiters or boatmen, shall and are hereby authorized and empowered to open the same in the best manner they can, and are hereby indemnified for so doing, but if such officers, shall be of no higher class than tidewaiters or boatmen, they shall and are hereby required to send for their superior officer, who is hereby in like manner authorized to open or cause the same to be opened, and shall be, and is hereby indemnified for so doing.

Periods at which the regulations in this act are to commence.

XXXIII. And be it further enacted, That the several regulations in this act contained, except where the time for commencement thereof, is otherwise in this act fixed and provided for, shall commence from and after the following periods, viz. in respect of ships or vessels coming from any part of Europe from and after the first day of May, one thousand seven hundred and eighty-seven, in respect of ships or vessels coming from any part of Africa or America, from and after the twenty-ninth day of September, one thousand seven hundred and eighty-seven, and in respect to ships or vessels coming from Asia, from and after the twenty-fifth day of March, one thousand seven hundred and eighty-eight.

Fines and forfeitures to be sued for, &c. as by 14 & 15 C. 2.

XXXIV. And be it further enacted, That all and every the sines, penalties, and forfeitures inflicted by this act, shall and may be sued for, recovered, levied, and applied in such manner and form, and by such ways and means, and with such powers and authorities, as are prescribed, directed, and appointed in and by an act of Parliament made in the fourteenth and fifteenth years of the reign of his late Majesty Charles the second, entitled, An act settling of the excise or new impost upon his Majesty, his heirs and successors, according to the book of rates herein inserted, as fully and effectually to all intents, constructions, and purposes, as if the same were particularly mentioned and expressed, and re-enacted in the body of this present act, with the like remedy of appeal to and for the party or parties who shall think him, her, or themselves aggrieved or injured, as in and by the said act is provided.