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Raw Hides.

posed, shall be remitted in respect of such Goods; but if such Goods shall not be so exported from the Warehouse, but after all duties for home consumption shall have been paid thereon in the United Kingdom, and not drawn back, they shall be free of all duties herein imposed, (6 Geo. IV. c. 114. § 9.)* But no exemption from duty in any Act of the British Possessions abroad, contained in any Act of Parliament, does or shall extend to any duty not imposed by Act of Parliament, unless and so far only as any other duty is or shall be expressly mentioned in such exemption.—7 & 8 Geo. IV.c. 56. § 34.

No greater proportion of the duties imposed by this Act shall be charged on any article which is subject also to duty under any Colonial Law, than the amount, if any, hy Articles subject which the duty charged by this Act shall exceed such

to duty under

Colonial Laws. other duty, except the duty of sixpence per gallon, imposed by this Act on Rum or other Spirits, the Produce of any British Possession in South America or the West Indies, and imported into, Canadat from the United Kingdom, which shall be payable over and above auy duty thereon there payable under any Colonial Law.–6 Geo. IV. c. 114. g 11 ; 7 Geo. IV. c. 48. § 44.

Raw Hides imported into the British Possessions in North America from the West Coast of Africa, may be so imported duty free.-10 Geo. IV. c. 43.

Masts, Timber, Staves, Wood Hoops, Shingles, Lath-wood and Cordwood for Fuel, shall be imported into any of the Certain Wood and British Possessions in North America duty free, Shingles may be im. and on the Importation thereof from such Posses- North America duty sions into any other British Possession in America, free, and on subsequent or into the United Kingdom, such Goods shall be importation into any deemed to be the produce of the British Posses

B.P.or into the United sions in North Americal. And Ashes brought by produce of B.N.A. Co

Kingdom to be deemed land or inland navigation into Canada, and duly lonies. shipped and exported from thence, shall,

Ashes imported from Canada upon importation into the United Kingdom, into the United Kingolom to be deemed to be, and imported as, the pro- be deemed the produce of duce of some British Possessiong.–7 Geo.

some British Possession. IV.c. 48. § 45; 7 & 8 Geo. IV. c. 56. § 33.

Upon the Entry outwards of any Goods in any of the British Possessions in America, to be exported to any other of such Possessions, or to the United Kingdom, it shall be Entry of Goods stated in such entry either that such Goods are the

for exportation as produce of the British Possessions in America, or that tion or as Foreign. they are of Foreign production, as the case may be ; and if any Goods, not being the produce of any of the British Possessions in

British

Planta

* A similar abatement or remission, as the case may be, shall be made in respect of the duties imposed by an Order in Council, in respect of all Goods imported into the colony of the Cape of Good Hope.-See page 259. + See page 250.

# 10 Geo. IV. c. 43. (22 June, 1829.) The Articles specified will be cleared in Cauada for exportation, as if they were of Canadian production.

Directions as

America, be stated in such entry to be such produce, the same shall be forfeited: And all Goods not expressly stated in the certificate of the

clearance of the Ship, to be the produce of the British Goods not stated in clearance to be Possessions in America, shall, at the place of importaBritish Planta- tion any other such Possessions, or in the United tion to be deemed Kingdom, be deemed to be of Foreign production. Foreign.

-9 Geo. IV. c. 76. $ 22. And whereas by the Act 6 Geo. IV., c. 114, $ 55 & 56, all things seized

as being liable to forfeiture under the said Act, are to be

delivered into the custody of the Collector and Comptroller to disposal of of the Customs, at the Custom House next to the place seized Goods.

where the same were seized, for security, and after the condemnation thereof, are to be sold by public auction to the best bidder, and it is expedient to extend the said Act to Goods seized for breach of any Act made for the prevention of smuggling, or relating to the revenue of customs, or to trade or navigation ; be it therefore enacted, that from and after the passing of this Act, all things seized in any of the British possessions abroad, under any Act made for the prevention of smuggling, or relating to the revenue of customs, or to trade or navigation, shall be taken forthwith and delivered into the custody of the Collector and Comptroller of the Customs, at the Custom House next to the place where the same were seized, who shall secure the same by such means, and in such manner, as any things would have been secured under the provisions and directions of the above-recited Act; and after condemnation thereof, the Collector and Comptroller shall cause all such things to be sold by public auction to the best bidder: provided always, that it shall be lawful for the Commissioners of the Customs to direct in what manner the produce of such sale shall be applied, or, in lieu of such sale, to direct that any of such things shall be destroyed, or shall be reserved for the public service.-2 and 3 Wm. IV., c. 84, $ 57.

In any case in which proceedings shall have been or shall hereafter Security to

be instituted in any Court of Vice-Admiralty, or other abide an Ap- competent Court in any of His Majesty's possessions peal from De- abroad, against any Ship, Vessel, Boat, Goods, or Effects, cree of Vice

for the recovery of any penalty or forfeiture under any Act Admiralty

for the prevention of smuggling, or relating to the revenue

of customs, or to the trade or navigation of the United Kingdom, or of any of His Majesty's possessions abroad; the execution of any sentence or decree restoring such Ship, Vessel, Boat, Goods, or effects, to the claimant thereof, which shall be pronounced by the said Vice-Admiralty Court in which such proceedings shall have been had, shall not be suspended by reason of any appeal which shall be prayed and allowed from such sentence, provided that the party or parties appellate shall give such sufficient security, to be approved of by the Court, to render and deliver the Ship, Vessel, Boat, Goods, or Effects, concerning which such sentence or decree shall be pronounced, or the full value thereof, to be ascertained either by agreement between the parties, or in case the said parties cannot agree, then by appraisement under the authority of the said Court, to the appellant or appellants, in case the sentence

Court.

or decree so appealed from shall be reversed, and such Ship, Vessel, Boat, Goods, or Effects be ultimately condemned. -- 58.

All fines and penalties recovered in any such possessions under any Act or Acts made for the prevention of smuggling, or re- Fines, &c. to lating to the revenue of customs, or to trade or navigation, be paid to Colshall be paid into the hands of the collector or comptroller lector. of the colony or place where the same shall have been recovered, to be distributed by them according to law; anything in any Act or Acts to the contrary thereof notwithstanding.-$ 59.

If any person shall, in any of His Majesty's possessions abroad, counterfeit or falsify, or wilfully use when counterfeited or fal. sified, any entry, warrant, cocket, transire, or other docu- using Forged

Penalty for ment for the unlading, lading, entering, reporting. or clear. Documents. ing any Ship or Vessel, or for the landing, shipping, or removing of any Goods, Stores, Baggage, or Article whatever, or shall by any false statement procure any writing or document to be made for any such purposes, or shall falsely make any oath or affirmation required by any Act for regulating the trade of the British possessions abroad, or shall forge or counterfeit a certificate of the said oath or affirmation, or shall publish such certificate knowing the same to be so forged or counterfeited, every person so offending shall, for every such offence, forfeit the sum of two kundred pounds; and such penalty shall and may be prosecuted, sued for, and recovered in like manner and by such ways and means as any penalty may be prosecuted, sued for, and recovered under the provisions and directions of the said last-mentioned Act.-$ 60.

No goods shall be imported into any British Possession, as from the United Kingdom or from any other British Possession (if any advantage attach to such distinction,) Kingdom unless they appear upon the cockets, &c. to have other British Posses been duly cleared outwards from the United King- sion to appear on

cocket, and dom, or such other British Possession, nor unless the ground of advantage claimed be stated in the cocket, &c. ;-nor shall any Goods upon importation into any of the British Possessions in America, be deemed to be of Goods not imported the Growth, Produce, or Manufacture of the United Kingdom, or some Kingdom, or of any British Possession in America, other British Posunless imported from the United Kingdom, or from

deemed the produce. some British Possession in America.-6 Geo. IV. c. 114. § 24; 7 & 8 Geo. IV. c. 56. 27.

The several prohibitions and restrictions imposed on the importations of goods into the British possessions in America, and

Sierra Leone and the island of Mauritius, (and as relate to the entry of his Majesty's set

tlements on the vessels and goods inwards and outwards in those

pos. sessions, and the island aforesaid, and to the prevention Africa. of smuggling there,) by the Acts 6 Geo. IV. c. 114,-7 Geo. IV. c. 48,

-7 and 8 Geo. IV.c. 56,49 Geo. IV. c. 76, is extended and made applicable to his Majesty's settlements at Sierra Leone, and all other his Majesty's settlements on the western coast of Africa.Order in Council, 12 Oct. 1829.

Goods from United

or any

session, not to be

western coast of

to be in British

Possessions.

trade

No Goods shall be exported from the United Kingdom to any British

possession in Asia, Africa, or America, except in Trade with the United Kingdom

British Ships, nor shall any Goods be carried from

any British possession in Asia, Africa, or America, to Ships, as well as

any other of such possessions, nor from one part of between British

any such possessions to another part of the same, ex.

cept in British ships; nor shall Goods be imported into any British possession in Asia, Africa, or America, in any foreign Foreign ships may ships, unless they be ships of the country of which the

on certain Goods are the produce, and from which they are imconditions.

ported, on forfeiture of the Goods and Ships, and 1001. by the master thereof.—6 Geo. IV., c. 109. $7, 10, 11, and 22. No British merchant ship or vessel shall sail from any place in the

Island of Jamaica, to any place in the Island of St. British Ships not to sail from Jamaica Domingo, nor from any place in the Island of St. Doto St. Domingo, mingo to any place in the Island of Jamaica, under and vice versa.

the penalty of the forfeiture of such Ship or Vessel, together with her Cargo; and no foreign Ship or Vessel which shall have Foreign Ships

come from, or shall in the course of her voyage have coming from, or touched at, any such place in the Island of St. Dohaving touched at, mingo, shall come into any port or harbour in the St. Domingo, not to remain at Jamaica,

Island of Jamaica ; and if any such Ship or Vessel. after due notice having come into any such port or harbour, shall congiven.

tinue there for forty-eight hours after notice shall have been given by the Officers of the Customs to depart therefrom, such Ship

or Vessel shall be forfeited ; and if any person shall Nor Passengers be landed in the Island of Jamaica, from on board any larded therefrom, except in case of Ship or Vessel which shall have come from, or touched urgent necessity, at, the Island of St. Domingo, except in case of urgent or by license of the necessity, or unless license shall have been given by Governor.

the Governor of Jamaica to land such person, such Ship shall be forfeited, together with her Cargo.—6 Geo.IV., c. 114, § 48.

If any Goods or any Ship or Vessel shall be seized as forfeited under Bail may be given this Act, or any Act hereafter to be made, and de. for Goods or Ships tained in any of the British possessions in America, seized.

the Judge or Judges of any Court having jurisdiction to try and determine such seizures, with the consent of the Collector and Comptroller of the Customs, may order the delivery thereof on security by bond, with two sufficient sureties, to be first approved by such Col. lector and Comptroller, to answer double the value of the same in case of condemnation; and such bond shall be taken to the use of His Majesty in the name of the Collector and Comptroller of the Customs, in whose custody the Goods or the Ship or Vessel may be lodged, and such bond shall be delivered to, and kept in, the joint custody of such Collector and his Comptroller; and in case the Goods or the ship or Vessel shall be condemned, the value thereof shall be paid into the hands of such Collector, who shall thereupon, with the consent or privity of his Comptroller, cancel such bond. 6 Geo. IV., c. 114, $ 58.

sons

If any Goods shall be seized for non-payment of duties, or any other cause of forfeiture, and any dispute shall arise whe

Goods seized for ther the duties have been paid for the same, or the

non-payment of same have been lawfully imported, or lawfully laden Duties, &c.-onus or exported, the proof thereof shall lie on the owner probandi to lie on

owner or claimer. or claimer of such Goods, and not on the officer who shall seize and stop the same.- 60.

All Goods imported into the United Kingdom by the Hudson's Bay Company from Fort St. George, or any other of their settle- Goods imported by ments on the North West coast of America, are to be the Hudson's Bay admitted at the same rate of duty only, as is levied Company. upon Goods of a similar description imported from places in possession of His Majesty.—Treas. Order, 28 July, 1825.

The East India Company may trade in and export from any place within the limits of their Charter, any Goods for the

The East India purpose of being carried to the British Possessions

Company, and perin America, and import the same into such posses. licensed by sions; and carry return cargoes to any place within

them, may carry the limits of their Charter, or to the United Kingdom; Goods from India to

Colonies. and any of His Majesty's subjects, with licence of said Company, may export any "Goods from the Dominions of the Emperor of China, and Tea from any place within the limits of the Charter, for the purpose of importing the same into the British Possessions in America.—6 Geo. IV. c. 114. g 74.

CAPE OF GOOD HOPE. In all trade with the British Possessions in America, the Cape of Good Hope, and the Territories and Dependencies thereof, In trade with Ame. shall be deemed to be within the limits of the East rica, how to be conIndia Company's Charter.—7 & 8 Geo. IV. c. 56. sidered.

In virtue of the power vested in his Majesty by the Act 6 Geo. IV.c. 114, $ 73, His Majesty, with the advice of His Privy Council

, doth deem it expedient to make the several regulations hereinafter contained, touching the trade and commerce to and from His Majesty's colony of the Cape of Good Hope.

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Goods, wares, and merchandize, the growth, produce, or £ . d. manufacture of the United Kingdom, or of any of His Majesty's Possessions abroad, other than the possessions of the East India Company, imported into the colony of the Cape of Good Hope, for consumption, for every 1001. of the value*.. 3 0 0

Goods, wares, and merchandize, the growth, produce, or manufacture of any foreign state, or of the possessions of the East India Company, imported into the colony of the Cape of Good Hope, for consumption, for every 1001. of the value* 10 0 0

• See Abatement or Remission of these Duties, in page 254.

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