Regulation of Manifests Act 1787

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.