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Master or owner to delivermanifest of goods shipped, and in case of steamships certificate of coal to be used on board.
44 & 45 Vict. c. 12.
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3. (1.) Upon the exportation of any goods for which no bond is required, whether as whole or part cargo, the master or owner of the ship shall, by himself or his agent, within six days after the final clearance thereof, deliver to the proper office of customs a manifest of all the shipped goods of every kind, setting forth the marks, numbers, and descriptions of the packages, are the names of the consignors thereof, according to the bills of lading relating thereto, and shall make and subscribe a declaration that such manifest contains a true account of all the carg of the ship.
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(2.) Provided that the non-delivery of a manifest as herein before required shall not be an offence under this section if, with the specification or specifications prescribed by, and duly delivered in accordance with, section eleven of the Customs and Inland Revenue Act, 1881, there shall be delivered also to the propper officer of customs a declaration subscribed by the master, or owner, or the agent of the master or owner, of the ship, that there is contained in such specification or specifications a true account of all the shipped goods for which no bond is require and if upon notice in writing from the proper officer of custom that a full and complete manifest must still be delivered, the same shall be duly furnished within forty-eight hours after such notice shall have been given. A notice addressed to the mast or owner and delivered at the last known place of abode business of the owner, or his agent, shall be deemed to be sufficient notice to the master and owner under this section.
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(3.) The master or owner of every steamship trading to foreign port shall, by himself or his agent, within six days after the final clearance of the ship, deliver to the proper officer customs a certificate of the quantity of coals or fuel shipped for use on the voyage.
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(4.) If any of the requirements of this section be not complied with, or if any manifest or certificate delivered shall be incoplete or incorrect, then the master and the owner of the ship and also the agent subscribing the declaration or certificate shall each be liable to forfeit the sum of five pounds for every such offence, and they or any one of them at the election of the Commissioners of Customs may be proceeded against accordingly.
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