vers to the other must be registered in the administrative office of the istrict where the owners are domiciled, the said boats must have the name of he district to which they belong painted on the hull in a different colour for ach country, and the proper register number in each country.

3. The administrators of districts in Portugal and the "Alcaides" in Spain, or else the proper administrative authorities, are to draw up an official list of the vessels within their district, and will forward an authentic copy to the corresponding principal Custom-house of each country.

4. These Custom-houses, in view of the said official lists, will draw up a general list of the vessels of each country engaged in trade, and from this general list the necessary copies will be made for distribution among all the Custom-houses and the respective clearance and fiscal posts of the two nations, in order that all vessels engaged in this trade may be known and watched.

5. Vessels will not be allowed to be moored in either country except at the places selected by the respective Administrations. They are likewise not to anchor in the current of the said rivers unless it be in cases of duly proved force majeure.

6. Vessels may be visited and examined while on their way or while at anchor in the rivers by the Customs officers of each country alone in case the Vessel belongs to that country: but should they be under the flag of the other country, if it should be necessary to visit them, the co-operation of the Customs authorities of that other country must be applied for, in order that the proceedings may be carried out with their assent, and these proceedings will be under the direction of the Custom-house of the country under whose flag the Tessel about to be visited sails.

7. Should there be evidence in either Custom-house, or in both, as to the commission of some fraud, proceedings will be instituted against the vessel accused of such fraud by the Administration of the country to which the vessel belongs, in accordance with the special Laws and Regulations of that country, and in conformity with Appendix No. 4, for the suppression of smuggling.

8. All cattle and merchandize, which are declared by the Commercial Treaty of this date to be exempted from import and export duties at the Portuguese frontier, may be conveyed by the Rivers Minho, Tejo, Douro, and Guadiana in any registered vessels, and pass from one country to another without any other formality beyond that of presentation to the Custom-houses or proper fiscal posts, in order that the Customs officers may take note of the said cattle and merchandize, with a view to the preparation of the necessary

statistics.

9. All other articles or products liable to the payment of import or export duties bound from one country to the other, and which the respective Customhouses are qualified to clear, must be described in a list of cargo drawn up by the masters of the vessels, in accordance with the invoices or other documents required in each country for this kind of trade.

This list is to be presented to the Custom-house through which the exportation takes place, in order to be visé and indorsed as correct. On this formality being fulfilled, the list will be delivered to the master of the vessel as a pass, and for delivery afterwards to the receiving Custom-house.

The latter will notify to the exporting Custom-house the receipt of the list of cargo and the result of the clearance and collating of the merchandize.

10. The vessels referred to in this Appendix will be allowed to navigate the said rivers freely, without paying any tolls or anchorage or passage fees.

11. Vessels engaged in this trade must be of more than two metrical tons

measurement, and the masters must be provided with a trading licence, which will not be granted until after the registration of the vessel by the competent authorities on payment of a moderate fee, which is to be the same in both countries, and to be fixed by the two Governments.

12. The wooden rafts plying on these rivers are not subject to the naviga tion licences referred to in the foregoing basis; they must, however, be preceded by a launch, in order to give notice not only to the vessels navigating the said rivers, but also to those in charge of any works which may be damaged in consequence of a collision with the said rafts, it being understood that the owners of such rafts, or the carriers, will be responsible for any damages they may cause, in accordance with the laws of each country.

13. The Governments of both countries will endeavour, in the interest of the dispatch of business, and of all possible uniformity, to establish an agree ment that the hours of official business should be the same, that the requisite documents in the Customs service shall be identical in both kingdoms, and that there shall be an effectual fiscal supervision without causing any unnecessary inconvenience to trade.

14. The navigation of the Douro is especially subject to the following rules:

(a.) Spanish merchandize reaching the Oporto Custom-house depôt by sea may be conveyed up the Douro and imported through Vega del Terron without forfeiting its nationality in Spain.

(4) Spanish merchandize exported through the Custom-house of Fregeneda, and conveyed through the River Douro to Oporto for the purpose of re-importa. tion by railway or by sea, or through a Spanish Custom-house, will likewise not forfeit its nationality in Spain.

(L.S.) COUNT DE SAO MIGUEL.

(L.S.) EL MARQUÉS DE LA VEGA DE ARMIJO.

(Translation.)

Appendix No. 3.

Bases for Trade by Sea.

1. THE maritime trade between Portugal and Spain, without passing through the territory of either of the two countries, will be carried on through the principal and subordinate Custom-houses which are already, or may hereafter be, established.

2. Each country will maintain its Customs legislation as regards maritime trade, both with reference to the navigation on the high seas and to the coasting trade: nevertheless, so long as it may be necesary to exhibit manifests, ships' papers, and bills of lading, these documents must be visé by the Consul of the country for which the merchandize is intended, and in his absence by the Customs authorities of the port of shipment.

No fees will be levied for the risa on these manifests, ships' papers, bills of lading, or any documents issued in their stead, whenever the vessels carrying the merchandize shall be of less tonnage than 100 metrical tons.

3. Both Governments will settle by mutual agreement how far the trade carried on in the neighbourhood of the mouth of the rivers common to both countries is to be considered maritime trade.

4. They will likewise determine the various Spanish or Portuguese products which may be conveyed, either by Portuguese or Spanish vessels to the ports of

both countries, without forfeiting the advantages accorded to the national flag as regards importation and transit, payment of reduced Customs dues, and of the shipping dues in each country on national vessels under the head of navigation, port, and loading and unloading dues.

Merchandize, either of Portuguese or of Spanish origin, in transit through Spanish or Portuguese territory respectively, will not thereby forfeit its nationality, even if it should, either before or after such transit, be conveyed by sea, provided it is conveyed directly from a Portuguese to a Spanish port, or vice versa, and not under the flag of any third country,

(L.S.) COUNT DE SAO MIGUEL.

(L.S.) EL MARQUÉS DE LA VEGA DE ARMIJO.

Appendix No. 4.

Bases for Fiscal Supervision, Suppression of Fraud, and Smuggling.

(Translation.)

1. THE High Contracting Parties engage to adopt, in accordance with the provisions laid down in this Appendix, the proper regulations to prevent, discover, and repress any offences which may be attempted or carried into effect in either of the two countries against the Customs Laws and Regulations as regards evasion of the payment of duties and smuggling, and against any State monopolies.

2. The Customs and fiscal officers, as well as the administrative authorities of any district or sub-district, to whose knowledge it may have come that any fraud, or smuggling, or any transgression of the laws and regulations of the other country is being planned, shall endeavour, by every possible means in their power, to prevent the same being carried out, and shall report the facts to the chief authority of their own country.

3. In case the smuggling, fraud, or transgression should have been committed, the Customs officers, the fiscal guards, and the administrative authorities of the district or sub-district who may be acquainted with the facts shall report the facts at once to the chief authority of their own country, specifying the data and details that may have come to their knowledge, with a view to the punishment of the delinquents.

The chief authority to whom the facts may have been reported shall at once lay the whole of the facts before the proper authorities of the country where the frauds and transgressions thus denounced may have taken place.

4. The chief authorities referred to in the foregoing bases are in both countries the Civil Governors, cr the delegates or chief financial officers, the chief administrators of Customs, and the chief officers of the fiscal guard in the respective provinces or districts in which the transgression or fraud may have been attempted in one case, or carried into effect in the other.

5. The Governments of both countries may, by mutual assent, designate other classes of authorities or officials for receiving, and proceeding to act upon, the denunciations in question.

6. The said chief authorities shall acquaint, as soon as possible, and by telegraph if possible, the respective Directors of Customs with the facts as denounced by the chief authority of the other country.

7. The officers of the Custom-houses and of the duly qualified fiscal posts of both nations on the land or fluvial frontier (in the navigable part only) shall

communicate to each other, either verbally or in writing, any details and infor mation which may be mutually asked for, with reference to the trade of the two countries.

8. In order more effectually to repress smuggling and frauds, the Customs officers, the chief fiscal guards, and fiscal authorities of either country, without prejudice to the foregoing rule, are to communicate to each other any observations they may deem expedient for the attainment of that object.

9. Both in Portugal and in Spain the respective Governments engage not to allow the establishment, either on the land frontier or on the banks of the navigable parts of the rivers, which are common to both countries, of any warehouses or depôts of merchandize which, it may be presumed, is intended for fraudulent introduction into the territory of the other nation.

10. The warehouses or depôts of merchandize which may, in accordance with the provisions in force in each country, have already been, or may hereafter be, established on the said land frontier, or on the said banks of rivers, are to be subject to the supervision of the Customs and of the fiscal guard of the country in which the warehouses are situated, in order to prevent any attempt at fraud in the other country.

11. Should an attempt be made in either of the two countries to form Companies in order to secure the introduction into the other of any merchandize at reduced rates of duty, or for the purpose of smuggling, such Companies or Associations shall be punished according to the respective codes, any contracts they may have made will be submitted to the action of the competent Courts of Justice, and the two Governments will communicate to each other the copies of the judicial proceedings instituted on these grounds in their territories, as well as the names of the persons and of the firms or Companies notoriously engaged in preparing or in carrying out the frauds and smuggling referred to, in order that they may be duly watched, and that the necessary precautions may be adopted.

12. The Custom-houses of the two countries will not allow the clearance out. wards of any merchandize the importation of which may happen to be prohibited in either country respectively, nor will they sanction the exportation of any products to a Custom-house of the other nation not possessing the previous sanction or qualification to receive and clear such merchandize.

(L.S.) COUNT DE SAO MIGUEL.

(L.S.) EL MARQUÉS DE LA VEGA DE ARMIJO.

(Translation.)

Appendix No. 5.

Regulations respecting the Transit Trade.

Section 1.-Importation and Exportation by Railway.

ART. 1. That part of the railway comprised between the Spanish and Portuguese stations at the extremity of the lines of railway which join each other at the frontier between the two countries, and also that part of the railways that may in future so join each other, are declared to be open international lines to the two countries for the importation, exportation, and transit of any kind of merchandize, subject to the condition that between these frontier stations and the importing or exporting Custom-houses there shall be perfect continuity.

2. The administrative action of each country shall extend as far as the

ation of the other as regards the supervision of that part of the line declared o be international; but should the intervention of the Courts of Justice be ecessary on account of any event or accident, their jurisdiction will be limited -y the frontier of the two States.

3. Portuguese trains will be allowed to pass over the Spanish lines, and Spanish trains will be allowed to pass over the Portuguese lines. The Railway Companies remain subject to the regulations established in either country, and re bound to cause the material to be returned to the point of departure, with he intervention of the respective Custom-houses.

4. Merchandize from Portugal to Spain, as well as that from Spain to Portugal, may be carried by the international line of railway connecting the extreme stations of the two countries by day and by night, even on Sundays and holidays, under the reservations and subject to the conditions and formalities set forth in these Regulations.

5. The trains may be escorted by fiscal guards of both nations in that part of the line declared to be international, but the Spaniards shall not go beyond the nearest Portuguese station, and the Portuguese shall not go beyond the

nearest Spanish station.

The Railway Companies will accord a passage, free of charge, to the said guards, both on going and returning, and will have them placed as close as possible to the merchandize which they are guarding.

6. Posts may be established in the respective Custom-houses for the service of the escorts. The Companies shall provide a proper place for the purpose in each station, and they will be bound to supply the Custom-house with the requisite material for the installation of this service.

7. All Customs officials proceeding on service to the foreign Custom-house must be in uniform and armed.

While they are residing in the neighbouring territory they will be subject to the law of the country, and will pay indirect taxes like all other foreigners. Both they and their families will be exempt from military service, from serving in the National Guard, and from all municipal taxes, either direct or personal, levied in the country.

As regards the service and internal discipline of the station, they will be solely dependent upon the authority of their own country.

8. Trains conveying merchandize must be accompanied by a way-bill to each of the terminal stations in the country to which it is bound; this way-bill will comprise the whole of the freight, and will be drawn up in accordance with a form which is to be identical for the two States.

This way-bill will be issued by the Railway Administrations; it will be presented to the Customs officials of the exporting Custom-house to be visé by them, and it will serve as a basis for all the subsequent operations, and also for the purpose of enforcing the responsibility of the Railway Company charged with the conveyance of the merchandize.

No way-bill will be required for luggage cleared in accordance with the provisions set forth in these Regulations.

9. The Spanish and Portuguese trains will remain subject to the supervision of the respective Custom-house as soon as the boundary station of the international line of each country is reached.

The railway official in charge of the train will at once hand over the waybill to the importing Custom-house on arrival.

10. In order to afford the Railway Companies the means of making the necessary declarations with perfect accuracy, the Customs officers are authorized [1892-93. LXXXV.]

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