penalty of the bond given on the shipment of any of such goods for 57 Geo. 3. exportation, and over and besides all other forfeitures and penalties c. 87. whatsoever. Copy of Rule 49. It shall not be lawful for any person whatever to lade or 43 Geo. 3. put, or cause to be laden or put, off or from any quay, wharf, or other c. 128. § 1. place on land, into any vessel, lighter, boat, or bottom, any goods cocket.. whatever, with intent to export the same to parts beyond the seas, until such person shall deliver, or cause to be delivered, by himself or agent, to the controlling searchers of customs, or some one of them, a true and correct copy in writing of the cocket or entry (together with the indorsement thereon) for all such goods, and it shall be lawful for the said controlling searcher, or other officer of customs, to detain any goods whatever for which the shipping bill or copy of the cocket, with the indorsement thereon, shall not have been delivered as aforesaid. (a) Goods in bales press-packed. Rule 50. There shall not be paid or allowed to any person whatso- 26 Geo. 3. ever, upon the exportation of any goods entitled to either drawback c. 40. § 16. 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 master packer thereof, or, in case of the absence of such master packer, from sickness or other unavoidable necessity, by the foreman, or other servant of such master packer, 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 whence they are to be exported, or within 10 miles thereof, then by oath made and subscribed upon the entry or cocket, before the collector or controller, or other chief officer of customs at such port; and if such goods are packed at any greater distance than 10 miles from the port from whence the goods are to be exported, then on the like oath made, and subscribed in manner aforesaid, before some magistrate or justice of peace for the county or place where such master packer shall reside. ets to officer, § 17. Rule 51. Every master of any vessel, on board of which any goods Masters to shall be shipped for exportation to foreign parts, from any place in produce cockGreat Britain, shall, upon demand, produce and deliver to each officer of customs, who shall come on board his vessel, either within the limits of any port in Great Britain, or within four leagues of the coast thereof, every cocket delivered to him by the proper officers of customs, at the place or places where the vessel shall have been cleared out, for the examination and inspection of every such officer, under the penalty of 100/.; and if such officers shall find any of the goods on board such Goods not vessel not to correspond with the cocket or cockets so produced, they agreeing with are hereby authorized and required to seize the said goods, which cockets, or not shall be forfeited; or if such officers shall discover that any of the packages indorsed upon the cockets so produced are not on board the said vessel, the master of the vessel shall forfeit 201. for each package contained in such cockets, and not found. Rule 52. No entry shall pass, nor any debenture be made out, (a) As to the giving of bond before clearing out, see TITLE 2, Rules 24-26. And as to the delivery of separate shipping bills in certain cases, see TITLE 12, Rule 12. on board. 26 Geo. 3. c. 40. Names in entries and de Oath as to Jauding. Property in goods. upon exportation to foreign parts from Great Britain, of any goods whatever, which are entitled either to drawback or bounty upon exportation, (a) but in the name of the real owners or proprietors of the bentures, $18. goods, if they, or any of them, are resident in Great Britain; and before such owners 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 their behalf, shall, upon the debenture, verify by oath, their so owing and re- being the real owners or proprietors of such goods, and also that the goods are really and bond fide exported to foreign parts, and have not been re-landed in Great Britain: provided always, that such real owners or proprietors of such goods, if they shall not have purchased or obtained a right to, or property in, the drawback to which such goods are entitled, shall, at the time such goods are entered for exportation, acknowledge in writing under their hands, upon the entry, the persons who are entitled to such drawback; and such persons shall, after the requisites of this act are fully complied with, receive such drawback; and the receipt of such persons upon the debenture shall be an acquittal and discharge for such drawback: Corporations provided, that nothing in this act shall extend to hinder or prevent and trading 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 Great Britain; nor to hinder or prevent Proprietors in any proprietors of lands in any of His Majesty's plantations, nor any plantations, or persons whatever, from exporting from any place, other than that at ing at a dis- which they reside, if such persons shall reside at a greater distance than 20 miles from such place, any goods whatever; nor any persons whatever from exporting from any place, other than that at which they reside, any goods whatsoever of British manufacture (being the property of such persons), by and in the name of an agent, and such agent is hereby authorized to do every thing, to entitle the real proprietors of the goods to 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 proprietors Agent to make were to act therein; provided such agent shall testify upon oath, on the back of the debenture, besides what is already by law required to be testified upon oath before the collector or controller, or other chief officer of customs, the names of the real proprietors of goods, and their known place of abode, and shall, if required by the said collector or controller, or other chief officer, give good and sufficient reason for his knowledge of the place to which the goods are intended to be exported. (6) companies. persons resid tance from port. Certificate for Rule 53. No bounty or premium shall be paid or allowed upon bounty, &c. on any goods whatever exported from this kingdom to Ireland, (c) and no (a) By 27 Geo. 3. c. 31. § 24. none of the regulations of the above act are to extend to the exportation of beer; but beer is to be exported according to the laws which were in force before the passing of the said act. (b) By 27 Geo. 3. c. 81. § 25. in all cases where any goods intended to be exported upon drawback or bounty are subject to any duty of excise, the oaths required by the above act, upon the exportation thereof, are to be taken before the collector or other officer of excise appointed for that purpose. (c) By 39 & 40 Geo, 3. c. 67. all bounties as therein-mentioned to cease. See TITLE 35, Rule 11, goods to Ire drawback, bounty, or premium, shall be paid or allowed upon any 26 Geo. 3. goods whatever exported from this kingdom to the islands of Guern- c. 40. sey or Jersey, nor any debenture made out for such drawback, laud, Guern bounty, or premium, until a certificate shall be produced, under the sey, &c. § 19. hands and seals of the collector, controller, and surveyor of customs, or any two of them, belonging to such port in Ireland, or from the register of certificates, or other chief officer of customs in the said islands of Guernsey or Jersey, as such goods shall have been respectively landed at, certifying that the goods have been duly landed there. Rule 54. Officers of customs, and their deputies, may enter 13 and 14 aboard any vessel, as well ships of war as merchant ships outward- Cha. 2. c. 11. bound, and bring from thence prohibited or uncustomed goods, except jewels. § 4. away, 9. Rule 55. If any goods, for which the duties of customs are due Goods secret. to the King, shall be secretly conveyed on board any vessel before ly conveyed the custom thereof be duly answered and paid, and shall escape the discovery thereof by the officers of customs or others, and be carried into the parts beyond the seas; in such case the owners or proprietors of such goods, or other person who shall have so shipped, or caused the same to be shipped and transported, shall forfeit the double value of the goods, computed according to the book of rates, except for coal, which, so secretly exported as aforesaid, shall pay double the custom and duty, to be collected and levied in such manner as by the act of tonnage and poundage is directed and appointed. (a) How and Rule 56. It shall be lawful for any searcher, or other proper 12 Geo. 1. officer of customs, after the entry of any of the said goods, and before c. 28. § 17. or after the shipping thereof, to open and strictly examine any pack- when officers age, to see if the goods are right entered; and if on such examination may examine the same shall be found to be right entered, the searcher or other goods. proper officer shall, at his own charge, cause the same to be repacked (which charge shall be allowed to the said officer by the commissioners of customs, if they think it reasonable); but in case the officer Goods not shall on examination find such goods to be less in quantity or value than agreeing with is expressed in the exporter's indorsement upon his entry, or that shall entry. be entered under a wrong denomination, whereby His Majesty would have been defrauded, all such goods may be seized, and the same shall be forfeited, and the owner or merchant shall lose the benefit of receiving the drawback or the bounty for such goods, and the value thereof. (b) article 19. board. Rule 57. If any officer of any of His Majesty's vessels shall 22 Geo. 2. receive on board, or permit to be received on board, such vessel c. 33. any goods whatsoever, other than for the sole use of the vessel, officers of the except gold, silver, or jewels, and except the goods belonging to any navy receiving merchant or other vessel which may be shipwrecked, or in imminent goods on danger of being shipwrecked, either on the high seas or in any port, creek or harbour, in order to the preserving them for their proper owners, and except such goods as he shall at any time be ordered to take or receive on board by the lords commissioners of the admiralty; every person so offending, being convicted thereof by the sentence of the court martial, shall be cashiered, and be for ever afterwards ren(See Rule 63 of this title. (a) As to coals, see TITLE 229, Rule 27. 22 Geo. 2. c. 33. Additional penalty on officers of the navy receiving goods on board, § 24. dered incapable to serve in any place or office in the naval service of His Majesty. Rule 58. If any officer of any of His Majesty's vessels shall receive on board, or suffer to be received on board, such vessel, any goods, contrary to the true intent and meaning of the 18th article in this act before-mentioned and hereby enacted, every such officer shall, for every such offence, over and above any punishment inflicted by this act, forfeit the value of all such goods so received or suffered to be received, on board as aforesaid, or 500l. at the election of the informer, or person who shall sue for the same, so that no more than one of these penalties or forfeitures shall be sued for and recovered against the same person, for one and the same offence; one moiety of which penalties and forfeitures shall be forfeited and paid to the person who shall inform or sue for the same, and the other moiety thereof to and for the use of the royal hospital at Greenwich; which forfeiture shall be sued for and recovered by action of debt, bill, plaint, or information, in any of His Majesty's courts of record at Westminster, or in the high court of admiralty, at the election of the informer, or person who shall sue for the same; and the court shall award such Court to cer- costs to the parties as shall be just; and in all cases where judgment tify judgment. or sentence shall be given against any such offender, the court where such judgment or sentence shall be given shall, with all convenient speed, certify the same to the lord high admiral or to the commissioners for executing the said office. Costs. 8 Ann. c. 13. goods. Rule 59. In case any foreign goods, contained or specified in any certificate whereupon any drawback is to be made, or whereupon any debenture is to be made forth for any such drawback, shall not be really and bona fide shipped and exported (the danger of the seas and enemies excepted) or shall be landed (a) again in any part of Great Britain, unless in case of distress to save the goods from perishing, which shall be presently made known to the persons which are or shall be appointed by Her Majesty to manage her customs, or principal officers of the port; then not only all such certificate goods shall be forfeited, but also the persons (being the exporters, or any others) who shall bring back, or cause or procure to be re-landed, such certificate goods, or any of them, in any part of Great Britain, or be assisting, or otherwise concerned in the unshipping the same, or to whose hands the same shall knowingly come, after the unshipping thereof, or by whose privity, knowledge, or direction the said goods or any part thereof shall be so re-landed, shall forfeit double the amount of the said drawback for such goods, together with the vessels and boats, and all the horses or other cattle and carriages whatsoever, made use of in the landing, removing, carriage, or conveyance of the Limitation of same; to be recovered in any of Her Majesty's courts of record at Westminster, or in the court of exchequer in Scotland, at any time within five years after the offence shall be committed. actions. Officers conniving, 17. any Rule 60. If any officer of customs shall connive (b) or assist in fraud relating to such certificate goods, such officer (over and above any other penalties to which he is or may be liable by this or any other act) shall forfeit his office, and be rendered incapable (a) As to re-landing warehouse goods, see TITLE 245, Rule 27. Master con of serving Her Majesty for the future, and suffer six months im- 22 Geo. 2. prisonment, without bail or mainprize; and if any master of any c. 33. vessel shall assist in, or connive at, the fraudulent landing of any such niving. certificate goods as aforesaid, he (over and above all other penalties provided by this or any other act now in force) shall for every such offence suffer imprisonment by the space of six months, without bail or mainprize. By whom board. Rule 61. No goods whatever, entitled to either drawback, bounty, 26 Geo. 3. or premium, shall be carried or put on board any vessel whatever for c. 40. § 20. exportation to foreign parts by any person whatever (except the pro- drawback or per officers of the revenue), other than such persons as shall be bounty goods authorised for that purpose, by licence under the hands of the com- to be put on missioners of customs, 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 persons to whom they shall grant such licence, for the actual delivery of the whole of the goods on board such vessel to the officers of the revenue stationed on board, and for the faithful and incorrupt dealing in every respect, of such persons in regard to such goods; which said persons so to be licensed shall, upon carrying such goods on board any vessel, give clear and full information thereof, in writing, to the master of such 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 licence, when granted by the commissioners of customs, shall not be withdrawn by them, or the operation under the same in any manner hindered, obstructed, or prevented, unless either the persons to whom such licence shall have been granted, or some other person employed by them, and with their privity or consent, shall commit some act against any law now made, or hereafter to be made, to secure the revenue of customs or excise, and shall be convicted thereof, in which case the said commissioners shall withdraw such licence. Rule 62. The commissioners of customs shall grant such licence to Licences, every person who is now, by law, entitled to carry or put on board § 21. such goods, and who shall give such security as the said commissioners shall deem necessary, and to no other person whatever. Officers may open pack Rule 63. Where the master of any vessel shall report any packages 27 Geo. 3. whatever, for exportation, in the same vessel, whether the contents of c. 32. § 10. such packages shall be mentioned in such report or not, it shall be lawful for any officer of customs to open such packages on board ages on board such vessel so reported, and examine the contents thereof, or to bring vessels. them on shore to His Majesty's warehouse for the port where such report is made, if it shall be necessary; and such officer is hereby indemnified in so doing, and shall not be liable to any action for damages, or other prosecution or suit whatever for the same; provided Asia, Africa, nevertheless, that this act shall not extend to any vessel coming or or America. arriving from any port of Asia, Africa, or America. Rule 64. It shall be lawful for such persons as shall be appointed 5 Geo. s. by the commissioners of excise in England and Scotland respectively, c. 43. § 37. or the major part of them respectively, within their several districts, Excise oath, to administer oath or affirmation upon the export of goods, in the absence of the respective collectors, to the persons so applying for the same, in order to export such wares, and to give gratis to such person such certificates so required by the several acts by which such duty is |