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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.
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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.
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