Weights, measures, currency, management.—All duties, bounties, and drawbacks of customs shall be paid and received in every part of the United Kingdom and in the Isle of Man in British currency,—and according to imperial weights and measures; and in all cases where such duties, bounties, and drawbacks are imposed and allowed according to any specific quantity or any specific value,-the same shall be deemed to apply in the same proportion to any greater or less quantity or value; and all such duties, bounties, and drawbacks shall be under the management of the commissioners of the customs. § 117.

Collector to take bonds in respect of goods relating to the customs. All bonds relating to the customs, required to be given in respect of goods or ships, shall be taken by the collector and comptroller for the use of his Majesty ;-and after the expiration of three years from the date thereof, or of the time, if any, limited therein for the performance of the condition thereof,-every such bond upon which no prosecution or suit shall have been commenced shall be void, and may be cancelled and destroyed. § 118.

Mode of ascertaining strength of foreign spirits.-And whereas it is expedient that the mode of ascertaining the strengths and quantities of foreign spirits imported into the United Kingdom,-should at all times. be exactly similar to the mode in practice for ascertaining the strengths and quantities of spirits made within the United Kingdom;-be it therefore enacted, that the same instruments, and the same tables and scales of graduation,—and the same rules and methods,-as the officers of the excise shall by any law in force for the time being be directed to use, adopt, and employ-in trying and ascertaining the strengths and quantities of spirits made within the United Kingdom, for the purpose of computing and collecting the duties of excise payable thereon, shall be used, adopted, and employed by the officers of the customs, in trying and ascertaining the strengths and quantities of spirits imported into the United Kingdom, for the purpose of computing and collecting the duties of customs payable thereon. § 119.

Coal owners to deliver two certificates to collector previous to clearance. -No ship shall be cleared from any port,-either for a coasting or a foreign voyage,-laden with any coals or culm which had not been previously brought coastwise into such port,-until the fitter, or the coal owner or his agent vending or shipping the same, shall have delivered to the collector or comptroller--two certificates under his hand, expressing the total quantities of coals, culm, and cinders respectively shipped or intended to be shipped by him in such ship; and the collector or comptroller shall retain one of such certificates, and shall deliver the other signed by-him to the master of the ship; and every fitter, coal owner, or agent, who shall refuse to give such certificates,—or shall give a false certificate,-shall forfeit and pay the sum of one hundred pounds; and the master of such ship shall keep such certificate, -and produce the same to any officer of customs demanding such production, and shall, before bulk be broken, deliver such certificate to the collector or comptroller of any port in the United Kingdom to which such coals shall be carried in such ship. § 120.

Officers of customs to take samples of goods.-It shall be lawful for the officers of the customs to take such samples of any goods as shall be necessary for ascertaining the amount of any duties payable on the same; and all such samples shall be disposed of and accounted for

in such manner as the commissioners of his Majesty's customs shall direct. § 121.

Time of an importation and of an exportation defined.—If-upon the first levying or repealing of any duty, or upon the first granting or repealing of any drawback or bounty, or upon the first permitting or prohibiting of any importation or exportation,-whether inwards, outwards, or coastwise, in the United Kingdom or in the Isle of Man, -it shall be necessary to determine the precise time at which—an importation-or exportation of any goods made and completed shall be deemed to have had effect,—such time, in respect of importation, shall be deemed to be-the time at which the ship importing such goods had actually come within the limits of the port at which such ship shall in due course be reported, and such goods be discharged;-and that such time in respect of exportation shall be deemed to be--the time at which the goods had been shipped on board the ship in which they had been exported;—and that if such question shall arise upon the arrival-or departure of any ship, in respect of any charge or allowance upon such ship, exclusive of any cargo,-the time of such arrival shall be deemed to be the time at which the report of such ship shall have been or ought to have been made;—and the time of such departure shall be deemed to be—the time of the last clearance of such ship with the collector and comptroller for the voyage upon which she had departed. § 122.

Return of duty overpaid.*-If any duty of customs shall have been overpaid, or if after any duty of customs shall have been charged and paid, it shall appear that the same had been charged under an erroneous construction of the law,—it shall not be lawful to return any such overcharge, unless the right to the same shall have been acknowledged or judicially established, and unless the same be duly claimed -within three years from the date of such payment. § 123.

Tonnage or burden of ships declared.-The tonnage or burden of every British ship within the meaning of this act, shall be the tonnage set forth in the certificate of registry of such ship, and the tonnage or burden of every other ship shall, for the purposes of this act be ascertained in the same manner as the tonnage of British ships is ascertained. § 124.

Officers may refuse master of British ship unless endorsed on register. -It shall be lawful for the officers of customs at any port under British dominion where there shall be a collector and comptroller of the customs, to refuse to admit any person to do any act at such port as master of any British ship,-unless his name shall be inserted in or have been endorsed upon the certificate of registry of such ship, as being the master thereof, or until his name shall have been so endorsed by such collector and comptroller. § 125.

Falsifying documents.-If any person shall counterfeit or falsify,or wilfully use when counterfeited or falsified, any entry, warrant, cocket, or transire, or other document, for the unlading, lading, entering, reporting, or clearing of any ship or vessel, or for the landing or shipping of any goods, stores, baggage, or article whatever,-or shall by any false statement procure any writing or document to be made for any of such purposes, every person so offending shall for every such offence forfeit the sum of two hundred pounds :-Provided always, that

* See 9 Geo. IV. c. 76. § 6. page 494.

this penalty shall not attach to any particular offence for which any other penalty shall be expressly imposed by any law in force for the time being. § 126.

Authority of an agent may be required.—Whenever any person shall make any application to any officer of the customs to transact any business on behalf of any other person,-it shall be lawful for such officer to require of the person so applying, to produce a written authority from the person on whose behalf such application shall be made -and in default of the production of such authority, to refuse to transact such business. § 127.

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Seizures-Ship to include tackle, &c.—Goods to include package— Goods restricted deemed prohibited. All goods, and all ships, vessels, and boats, which by this act or any act at any time in force relating to the customs shall be declared to be forfeited,-shall and may be seized by any officer of the customs, and such forfeiture of any ship, vessel, or boat, shall be deemed to include the guns, tackle, apparel, and furniture of the same ;—and such forfeiture of any goods shall be deemed to include the proper package in which the same are contained :—Provided always, that all goods, the importation of which is restricted, either on account of the packages-or the place from whence the same shall be brought, or otherwise,-shall be deemed and taken to be prohibited goods;—and if any such goods shall be imported into the United Kingdom other than to be legally deposited or warehoused for exportation, the same shall be forfeited. § 118.

Restoration of seized goods, ships, vessels, or boats to be in the commissioners of customs.-In case any goods, ships, vessels or boats shall be seized as forfeited,-or detained as undervalued, by virtue of any act of parliament relating to the customs,-it shall be lawful for the commissioners of his Majesty's customs to order the same to be restored, in such manner and on such terms and conditions as they shall think fit to direct ;-and if the proprietor of the same shall accept the terms and conditions prescribed by the said commissioners, he shall not have or maintain any action for recompense or damage on account of such seizure or detention, and the person making such seizure shall not proceed in any manner for condemnation. $129.

Remission of forfeitures and penalties by commissioners, on proof of innocence of owners and masters.-If any ship shall have become liable to forfeiture on account of any goods laden therein or unladen therefrom, or if the master of any ship shall have become liable to any penalty on account of any goods laden in such ship or unladen therefrom, and such goods shall be small in quantity or of trifling value,and it shall be made appear to the satisfaction of the commissioners of his Majesty's customs, that such goods had been laden or unladen contrary to the intention of the owners of such ship,-or without the privity of the master thereof, as the case may be,—it shall be lawful for the said commissioners to remit such forfeiture,-and also to remitor mitigate such penalty, as they shall see reason to acquit such master of all blame in respect of such offence,—or more or less to attribute the commission of such offence to neglect of duty on his part as master of such ship;-and every forfeiture and every penalty or part thereof so remitted shall be null and void,-and no suit or action shall be brought or maintained by any person whatever on account thereof. § 130.

Ships not bringing to at stations, masters to forfeit £100 If any ship coming up or departing out of any port in the United Kingdom,

or in the Isle of Man, shall not bring to at the proper stations in such port-appointed by the commissioners of his Majesty's customs for the boarding or landing of officers of the customs, the master of such ship shall for every such offence forfeit the sum of one hundred pounds. § 131.

Officers may be stationed in ships in the limits of any port.—It shall be lawful for the commissioners of his Majesty's customs, and for the collector and comptroller of any port under their directions, to station officers on board any ship while within the limits of any port in the United Kingdom or in the Isle of Man ;-and the master of every ship on board of which any officer is so stationed shall provide every such officer sufficient room under the deck, in some part of the forecastle or steerage, for his bed or hammock, and in case of neglect or refusal so to do, shall forfeit the sum of one hundred pounds. § 132.

Power to charge rent in King's warehouse.-Whenever any goods shall be taken to and secured in any of the King's warehouses in the United Kingdom or in the Isle of Man,-for security of the duties thereon, or to prevent the same from coming into home use,—it shall and may be lawful for the commissioners of his Majesty's customs to charge and demand and receive-warehouse rent for such goods,-for all such time as the same shall remain in such warehouse, at the same rate as may be payable for the like goods when warehoused in any warehouse in which such goods may be warehoused without payment of duty. § 133.

Power to sell goods not cleared from King's warehouse.-In case such goods shall not be duly cleared from the King's warehouse within three calendar months, (or sooner, if they be of a perishable nature,)it shall be lawful for the commissioners of his Majesty's customs to cause such goods to be publicly sold by auction,-for home use or for exportation, as the case may be-and the produce of such sale shall be applied towards the payment of the duties, if sold for home use, and of the warehouse rent and all other charges ;-and the overplus, if any, shall be paid to the person authorized to receive the same:-Provided always, that it shall be lawful for the said commissioners to cause any of such goods to be destroyed as cannot be sold for a sum sufficient to pay such duties and charges, if sold for home use, or sufficient to pay such charges, if sold for exportation :-Provided also, that if such goods shall have been landed by the officers of the customs, and the freight of the same shall not have been paid,—the produce of such sale shall be first applied to the payment of such freight. § 134.

Power to appoint ports and legal quays.—It shall be lawful for his Majesty, by his commission out of the court of exchequer, from time to time-to appoint any port, haven, or creek in the United Kingdom, or in the Isle of Man,-and to set out the limits thereof,--and to appoint the proper places within the same, to be legal quays for the lading and unlading of goods:-Provided always, that all ports, havens, and creeks, and the respective limits thereof,-and all legal quays-appointed and set out, and existing as such at the commencement of this act, under any law till then in force,-shall continue to be such ports, havens, creeks, limits, and legal quays respectively, as if the same had been appointed and set out under the authority of this act. § 135.

Commissioners may appoint sufferance wharfs.—It shall be lawful for the commissioners of his Majesty's customs, from time to time, by any order under their hands,-to appoint places to be sufferance wharfs, for the lading and unlading of goods by sufferance, to be duly issued

by them, or by the proper officers under their directions, in such manner and in such cases as they shall see fit. § 136.

Ships engaged in the carriage of letters.*-No ship or boat appointed and employed ordinarily for the carriage of letters, shall import or export any goods-without permission of the commissioners of his Majesty's customs,-under the penalty of the forfeiture of one hundred pounds, to be paid by the master of such ship or boat. § 137.

Apprentice's indenture to be enrolled with collector.-No person shall be deemed to be an apprentice for the purposes of an Act passed in the fourth year of the reign of his present Majesty, intituled, "An Act for regulating the number of apprentices to be taken on board British merchant vessels, and for preventing the desertion of seamen ;"-unless the indenture of such apprentice shall have been enrolled with the collector and comptroller of the port from which any such apprentice shall first go to sea after the date of such indenture, or in default of such enrolment,-until the same shall have been enrolled at some port from which the ship in which such apprentice shall afterwards go to sea shall be cleared. § 138.

Persons entering or clearing ships, &c. as agents, to be licensed and give bond. It shall not be lawful for any person to act as an agent for transacting any business at the Custom House in the port of London, which shall relate to the entry or clearance of any ship,-or of any goods,-or of any baggage, unless authorized so to do by licence of the commissioners of his Majesty's customs,-who are hereby empowered to require bond to be given by every person to whom such licence shall be granted, with one sufficient surety, in the sum of one thousand pounds, for the faithful and incorrupt conduct of such person and of his clerks acting for him:-Provided always, that such bond shall not be required of any person who shall be one of the sworn brokers of the city of London ;--and if any person shall act as such agent, not being so licensed,-or if any person shall be in partnership in such agency with any person not so licensed,-such person shall in either case for every such offence forfeit the sum of one hundred pounds. 139.

Treasury may revoke licence.-It shall be lawful for the said commissioners of his Majesty's treasury, by any order under their hands,to revoke any such licence,—and that after a copy of such order shall have been delivered to such person or to his clerk, or left at his usual place of abode or business,—such licence shall be void. § 140.

Not to extend to clerks or servants of individuals, nor to clerks in long room.-Provided always, that nothing herein contained shall extend to prevent the clerk or servant of any person, or of any persons in copartnership, from transacting any business at the custom-house, on account of-such person or persons, without such licence ;-provided such clerk or servant shall not transact any such business as clerk, servant, or agent to any other person;-nor to prevent any officer or clerk in the long room from passing entries under the authority of this act. § 141.

Agent may appoint clerks to act for him only.—It shall be lawful for any such agent, or agents in copartnership, to appoint any person without licence to be his or their clerk in transacting such agency :-Provided always, that no person shall be admitted to be such clerk to more than one agent or copartnership of agents,—nor until his name

* See "Conveyance of SHIP LETTERS," p. 334, 335.