As to the appointment of Officers of Customs, Ports, &c.:

It shall be lawful for the Governor, in the name, and on behalf of Her Majesty, from time to time to appoint and remove a superior Officer of Customs, who shall have the control and direction of all other Officers and persons employed in or about the collection and management of the Revenue of Customs, and shall be styled “Commissioner of Customs;” and also in like manner from time to time to appoint and remove or to depute to the Commissioner the power to appoint and remove Officers and Persons subordinate to the Commissioner, to collect and manage the Customs Revenue, and to perform the several duties incident to, and connected with, the collection and management thereof.

It shall be lawful for the Commissioner from time to time by writing under his hand to delegate all or any of the powers and duties (except this present power of Delegation) exercisable or to be discharged by him under this Act in relation to the Collection and Management of the Revenue of Customs of any District to be defined in the instrument of Delegation, or to any offence against this or any other Act relating to the Customs committed or prosecuted, or to any penalty or forfeiture incurred within such District, or otherwise relating to the business of the Customs within such District, to any person or persons whomsoever; and every such Delegation may be either absolute, or conditional, or restricted, and for any period whatsoever, and shall be revocable at the pleasure of the Commissioner; and every provision of this Act relating to the Commissioner (except this present provision) shall as regards the District comprised in any such Instrument of Delegation, but so far only as may consist with the provisions of such Instrument, be deemed to apply to the Deputy or Deputies constituted by such Instrument.

Every person employed on any duty or service relating to the Customs, or to trade, or Navigation, by the orders or with the concurrence of the Commissioner (whether previously or subsequently expressed) shall be deemed to be the Officer for that duty or service; and every Act required by law to be done by or with any particular Officer nominated for such purpose, if done by or with any person appointed to act for such particular Officer, shall be deemed to be done by or with such particular Officer; and every act required by Law to be done at any particular place within any Port, if done at any place within such port appointed by the Commissioner for such purpose, shall be deemed to be done at the particular place so required by Law; and all Commissions, Deputations, and Appointments granted to any Officer of the Customs, and in force at the commencement of this Act, shall continue in force as if the same had been granted under the authority of this Act, and all Bonds or other Securities which shall have been given by or for any such Officers and their respective Sureties for good conduct or otherwise, shall remain in full force.

If any Officer, Clerk, or other person acting in any office or employment in, or belonging to, the Customs, shall accept any fee, perquisite, gratuity, or reward, whether pecuniary or otherwise, directly or indirectly, from any person (not being a person appointed to some office of the Customs) on account of anything done or omitted to be done by him in, or in any way relating to his said office or employment, except such as he shall receive under permission of the Governor or of the Commissioner, such Officer, Clerk, or other person so offending shall, on proof thereof to the satisfaction of the Commissioner, be dismissed from his office.

Every person who shall be appointed to any office or employment in the Customs, under the control and direction of the Commissioner, shall on his admission thereto make the following declaration:

The Governor may from time to time appoint the hours of general attendance of the Officers of Customs, and of other persons in the Customs service, at their proper offices and places of employment; and the Commissioner may appoint the times during such hours at which any particular parts of the duties of any such Officers and other persons shall be performed, and at which all or any of the offices, sheds and warehouses, shall be opened and closed.

No day shall be kept as a public Holiday by the Customs Department except every Christmas Day, New Year’s Day, and Good Friday, and such other days as shall be appointed to be kept as public Fast Days or Holidays by the Governor’s Proclamation, and such days as shall have been or may be appointed for the celebration of the Birthdays of Her Majesty and Her Successors, and in each Port and Sub-Port such Holiday (if any) as the Governor shall permit to be kept by the Department at such Port or Sub-Port as the Anniversary of the Foundation of the Colony, or of any particular Settlement.

No Commissioner, Officer, Clerk, or other person acting in the management or collection of the Customs shall be compelled to serve in the Militia or on any Jury or Inquest, or to assume the office of a Mayor or Constable, or to act in any Municipal or other Public Office.

All orders, documents, appointments, or instruments required or authorised by Law to be made or issued by the Commissioner, shall be in writing under the hand of such Commissioner.

As to the appointment of Ports, Quays, Warehouses, Sufferance-Wharves, Landing and Boarding Stations:

The Governor may appoint any Port or Sub-Port and declare the limits thereof, and appoint proper places within the same to be legal Quays or Wharves, for the lading and unlading of goods, and declare the bounds and extent of any such Quays or Wharves, or annul the limits of any Port, Sub-Port, or legal Quay, Wharf, or Landing Place already appointed, or to be hereafter set out and appointed, and declare the same to be no longer a Port, or Sub-Port, or legal Quay, Wharf, or Landing Place, or alter or vary the names, bounds, and limits thereof; and all Ports and the respective limits thereof, and all legal Quays, Wharves, or Landing Places appointed, set out, or existing as such at the time of the commencement of this Act, shall continue to be such Ports, Quays, and Landing Places, until annulled, varied, or altered; and any Port, or Quay, or Landing Place, or the limits thereof now annulled or altered shall continue so annulled or altered, until otherwise varied or altered as aforesaid.

The Governor may from time to time appoint the Ports which shall be warehousing ports for the purposes of this Act, and the Commissioner may by his order from time to time approve and appoint warehouses or places of security in such Ports, and direct in what different parts or divisions of such warehouses or places, and in what manner, any goods, and what sort of goods, may and may only be warehoused, kept, and secured without payment of duty upon the first entry thereof, and may approve of any premises as Bonded Sugar houses, for the refining of sugar for exportation, and may direct in what cases, and with what sureties, and to what amount, security by bond shall be required in respect of any Warehouse so approved or appointed as aforesaid, or in respect of any goods deposited therein, or for the security of the duties due thereon, or in respect of any Bonded Sugar-house so approved as aforesaid or in respect of any sugar removed thereto, or the due refinement and return thereof to the Warehouse, or the exportation thereof within such period as the Commissioner shall direct, or for security of the duties due on such sugar; and the Commissioner may also fix the amount of rent and charges for receiving and delivery which shall be payable in respect of any goods deposited or secured in any of the Queen’s Warehouses; and all such sums shall be paid, received, and appropriated as Duties of Customs.

The Proprietor or Occupier of every Warehouse or some one on his behalf, shall give or procure to be given, security by bond, with two sufficient sureties, or such other security as the Commissioner may approve, for the payment of the full duties of importation which may become payable on all such goods as shall at any time be warehoused therein; and no goods shall be warehoused in any such Warehouse after the commencement of this Act until such security shall have been given.

All existing appointments and approvals of Warehouses for the warehousing of goods, in respect of which security shall have been given by the Proprietor or Occupier thereof as aforesaid, shall continue in force as if the same had been made under the authority of this Act, unless and until the same shall be revoked as hereinafter provided; all existing bonds given in respect of any goods warehoused or entered to be warehoused in any Warehouse prior to the commencement of this Act, shall continue in force as if given under this Act: Provided that upon entry of any goods to be warehoused the importer of such goods may at the discretion of the Collector or other Chief Officer of Customs be required to give Bond with two sufficient Sureties to be approved of by the Collector or other Chief Officer of Customs in double the amount of duties payable on such goods, with condition for the safe depositing of such goods in the warehouse mentioned in such entry, and for the payment of all duties of importation which may become payable upon such goods, and with further condition that no part thereof shall be taken out of such warehouse until cleared thence upon due entry and payment of duty, or upon due entry for exportation; and if after such bond shall have been given, the goods or any part thereof shall be sold or disposed of so that the original Bonder shall be no longer interested in or have control over the same, it shall be lawful for the Collector or other Chief Officer of Customs to admit fresh security, to be given by the Bond of the new Proprietor or other person having control over such goods, with two sufficient Sureties, and to cancel the Bond given by the original Bonder of such goods, or to exonerate him to the extent of the fresh security so given.

The Commissioner may from time to time by order, appoint Stations or Places for ships arriving at, or departing from any Port or Place, to bring to for the Boarding or Landing of Officers of the Customs, and may also appoint Places to be Sufferance Wharves for the Lading and Unlading of goods by sufferance in such cases, under such restrictions, and in such manner, as he shall see fit, and may also direct at what particular part or parts of any Harbour, Dock, Quay, or other place in any Port ships laden with any particular cargo shall moor and discharge such cargo, and the Commissioner, or the Collector of any Port under the directions of such Commissioner, may station Officers on board any ship while within the limits of any Port.

The Governor or the Commissioner, as the case may be, by order, may from time to time revoke any former order, or make any alteration in, or addition to, any former order made as aforesaid by them respectively.

As to the licensing of Agents for the transaction of business relating to the entry and clearance of ships goods and baggage and of Lightermen for the carriage of goods to and from importing and exporting ships:

The Commissioner may appoint and declare in what Ports or Places persons acting as Agents in the Entrance or Clearance of any ships or of any goods or baggage or any business relating thereto, shall be required to be duly licensed for that purpose; and may from time to time revoke such appointments and make others in lieu thereof when and as he may see fit; and every such appointment shall be published in the Government Gazette; and the Commissioner may, and he is hereby authorised to grant licenses in such form and manner and to such persons as he shall think fit to act as agents for transacting business which shall relate to the Entry or Clearance of any Ship, or of any goods, or of any baggage, in any of the Ports or Places in respect of which such appointments as aforesaid shall be made so long as such appointments shall remain in force; and by an order may cancel or revoke any such license already or hereafter to be granted to any such person for fraud or misconduct; and a copy of such order stating the cause of dismissal shall be delivered to such person or to his clerk or at his usual place of abode or business; and the Commissioner on granting any such License is hereby empowered to require a bond to be given by every person to whom such License shall be granted, with two sufficient sureties in the sum of two hundred pounds for the faithful and incorrupt conduct of such person and of his clerks acting for him, both as regards the Customs and his Employers; and all Licenses heretofore duly and legally granted to any persons to act as Agents shall be valid until revoked, and all bonds taken for the faithful and incorrupt conduct of such persons shall remain in full force: provided always that any person or any persons in co-partnership may with the approval of the Commissioner appoint a clerk or servant to transact such business on his or their behalf, and the name, residence, and date of appointment of such clerk or servant shall thereupon be endorsed on the license of such person or persons, and shall be signed by him or them in the presence of and attested by the Collector at the Port for which such License is granted; and all such appointments shall be recorded in a register to be kept at the Custom House for that purpose; and no person shall act as such clerk or servant unless so appointed, and his appointment endorsed and recorded as aforesaid, nor act for or on behalf of any other than the person or persons so appointing him; and every such appointment may be revoked by the Commissioner at any time by an order.

The Commissioner may order and direct in what ports or places goods cleared for Drawback or from the Warehouse shall be carried or water-borne to be put on board any ship for exportation, or goods carried or water-borne from any importing ship to or to be landed at any Wharf Quay or other place, shall be so carried or water-borne only by persons authorised for that purpose by license of the Commissioner; and may revoke any such orders or directions or make others in lieu thereof when and as he may deem expedient; and the Commissioner may grant such licenses in such form and manner, and to such persons, as he may deem proper, and may revoke the same when and as he shall think fit; and before granting any such license the Commissioner may require such security by bond for the faithful and incorrupt conduct of such person as he shall deem necessary.

As to the collection and management of Duties of Customs, Drawbacks, and Allowances;

All Duties of Customs or other Duties under the management collection or control of the Commissioner, Drawbacks, and Allowances, now imposed and allowed, or which may hereafter be imposed or allowed by law, shall be under the management of the Commissioner, and shall be ascertained, raised, levied, collected, paid, recovered, allowed, and applied, or appropriated, under the provisions of the laws for the time being in force relating thereto; and all Duties and Drawbacks imposed and allowed according to any specific quantity or any specified value shall be deemed to apply in the same proportion to any greater or less quantity or value, and shall be paid and received in Currency and according to Standard Weights and Measures.

In all cases where any new Duties of Customs or other Duties under the management, collection, or control of the Commissioner are or may be imposed by any Act or Acts in lieu of any former Duties payable at the time of the commencement of such Act or Acts, such former Duties shall be and continue payable until such new Duties imposed in lieu thereof shall become chargeable, save and except in cases where the Act or Acts imposing such new Duties shall otherwise provide; and all monies arising from any Duties of Customs or any arrears thereof on account of any goods whatever imported into or exported from the Colony under any former Act, although computed under such former Act, and whether secured by bond or otherwise, shall be levied and appropriated in the same manner as if the same had been made payable by this Act or any other Act in force for the time being, and all Drawbacks or Allowances payable under any former Act shall be paid or allowed under this or such other Acts as may be in force for the time being.

All goods whatsoever which now are or may be deposited in any Warehouse without payment of Duty upon the first importation thereof or which may be imported and on board any ship shall upon being entered for Home Consumption be subject to such and the like Duties as may at the time of passing such Entry be due and payable on the like sort of goods under any Act or Acts passed for imposing any Duty or Duties of Customs which shall or may be in force at the time of passing such entry, save and except in cases where special provision shall be made in any such Act or Acts to the contrary.

As to disputes and controversies between the Importer of goods and the Officers of Customs as to the duty due on such goods:

If any dispute shall arise as to any Duty payable in respect of any goods imported into the Colony and admissible for Home Consumption, the Importer or Consignee, or his Agent, shall deposit in the hands of the Collector, at the Port of importation, the amount of Duty demanded by such Collector, and such deposit shall be deemed and taken to be the proper Duty payable in respect of such goods, unless an action or suit shall be brought or commenced by the Importer of such goods, within three months from the time of making such deposit, in the Supreme Court against such Collector, for the purpose of ascertaining whether any and what amount of Duty is due and payable upon such goods; and upon payment of such deposit, and passing a proper Entry for such goods, by the Importer, Consignee, or Agent, such Collector shall thereupon cause the said goods to be delivered in virtue of such Entry.

In case no such action shall be brought within the time hereinbefore limited for that purpose, such deposit shall be applied to the use of Her Majesty, in the same manner as if the same had been originally paid and received as the Duty due and payable on such goods; and in case such action shall be so brought, and it shall thereupon be determined by due course of law that the Duty so demanded and deposited was not the proper Duty due and payable upon such goods, but that a less duty was payable thereon, then the difference between the sum so deposited and the Duty so found to be due, or the whole sum so deposited, as the case may require, shall forthwith be returned to such Importer, with interest thereon after the rate of eight pounds per centum per annum for the period during which the sum so paid or returned shall have been so deposited; and such payment shall be accepted by such Importer in satisfaction of all claims in respect of the importation of such goods and the Duty payable thereon, and of all or any damages and expenses incident thereto, except costs of suit as next hereinafter provided, that is to say: Provided always that the party to such action or suit in whose favor a verdict shall be given shall be entitled to his costs of suit, as between party and party, against the other party to such action or suit, such costs to be taxed in the usual way, and if such verdict shall be given against the plaintiff in such action or suit the costs so taxed as aforesaid shall be recoverable and recovered against the plaintiff in the same manner as costs in an ordinary action or suit in such Court are recoverable by law, but if such verdict shall be given against the Collector as defendant in such suit the costs so taxed as aforesaid shall be paid by the Commissioner out of the Revenue of Customs.

As to the conduct of Inquiries touching matters relating to the Customs:

It shall be lawful for the Governor from time to time whenever he shall see occasion so to do, by Commission under the Great Seal of the Colony, to appoint any person or persons to make inquiry into the conduct of any Officer of Customs, or into any dispute or question, or alleged offence or irregularity, withdrawal of Agent’s License, or other matter whatsoever relative to the business of the Customs, and every such Commission at pleasure to revoke; and every such Commission may either be limited to some specified subject, or may give cognizance of all such matters as may from time to time be referred by the Governor for investigation thereunder, and may be subject to any restrictions whatever.

In every case the Commissioner or Commissioners so appointed, or such minimum number of them as shall be specified in the Commission of Appointment, shall constitute a Court of Inquiry which shall summon to appear before it all Officers of Customs and other persons concerned in the matter to be investigated, and may summon Witnesses to give evidence touching the same matter, and may examine Witnesses upon oath, and may require the production of all Books, Papers, Deeds, and Documents of which any Court of law might compel the production, and if any person shall wilfully insult the Court whilst sitting or any member of it whilst present at, or coming to, or returning from, a sitting thereof, or shall wilfully interrupt the proceedings of the Court, or otherwise misbehave during its sitting, it shall be lawful for the Court, by warrant under the hand of any one or more of the Commissioners to commit the person so offending to any common gaol for any term not exceeding one calendar month.

The sittings of all such Commissioners of Inquiry shall be public, and their practice and proceedings in conformity as nearly as the case may admit with the practice and proceedings of Justices of the Peace on examinations had before them, and subject as aforesaid, all such Commissioners shall conform in the conduct of Inquiries committed to them to such special Instructions as may be conveyed or referred to by their respective Commissions, and to such general regulations, if any, as may be made from time to time by the Governor for the conduct of such Inquiries.

Every person summoned to attend as a Witness upon any such Commission of Inquiry who shall refuse or neglect without sufficient cause to appear according to the exigency of the summons, or duly to produce any Books, Papers, Writings, or Documents in his possession or power required by such summons to be produced, and also every person present at any sitting of such Commissioner or Commissioners of Inquiry who being required to give evidence, shall refuse to be sworn or to give evidence, shall, for every such default forfeit the sum of £20.

Every person wilfully and corruptly giving false evidence upon oath before any such Commissioner or Commissioners of Inquiry shall be deemed guilty of Perjury, and shall be kept in penal servitude for a term not exceeding four years.

Every person summoned as a Witness to appear before any such Commissioner or Commissioners of Inquiry shall receive an allowance for expenses and loss of time according to the scale for the time being of allowances to Witnesses attending the Supreme Court in Criminal cases; such allowances to be paid out of the Revenue of Customs.

All such Commissioners shall with all convenient speed report to the Governor their proceedings, and the evidence and arguments, if any, adduced before them, together with their opinion or respective opinions on the matter investigated; and it shall be lawful for the Governor to remit any matter or question to any such Commissioners for further investigation.

As to the Importation of Prohibition, Entry, Examination, Landing, and Warehousing of goods:

It shall be lawful to Import any goods which are not by this Act or any law in force at the time of importation thereof prohibited to be imported, and to warehouse under the laws in force for the warehousing of goods, except as hereinafter provided, in Warehouses duly approved for the warehousing of goods without payment of Duty on the first entry thereof, any goods subject to Duties of Customs the importation and warehousing whereof is not prohibited by any law in force at the time of such importation.

If upon the first levying or repealing of any Duty, or the first permitting or prohibiting of any importation, or at any other time, or for any of the purposes of this or any Act relating to the Customs, it shall become necessary to determine the precise time at which an importation of any goods shall be deemed to have had effect, such time 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 if any question shall arise upon the arrival of any Ship in respect of any charge or allowance upon such Ship, exclusive of 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.

If any goods enumerated or described in the following Table of Prohibitions shall be imported or brought into New Zealand, then and in every such case such goods shall be forfeited, and shall be destroyed or otherwise disposed of as the Commissioner may direct.

The Importation of Arms, Ammunition, Gunpowder, or any other goods may be prohibited by Proclamation of the Governor in Council; and if any goods so prohibited be imported they shall be forfeited.

There shall be publicly exposed at the several Ports in the Colony Lists of all Books wherein the Copyright shall be subsisting, and as to which the proprietor of such Copyright, or his Agent shall have given notice in writing that such Copyright exists, stating in such notice when such Copyright expires.

If any Ship coming into the Colony shall not come as quickly up to the proper place of mooring or unlading as the nature of the Port will admit, without touching at any other place, and in proceeding to such proper place shall not bring to at the stations appointed by the Commissioner for the boarding of Ships by the Officers of the Customs, or if after arrival at such place such ship shall remove from such place except directly to some other proper place of mooring or unlading, and with the knowledge of the proper officer of the Customs, or if the Master of any Ship on board of which any Officer is stationed neglect or refuse to provide every such Officer sufficient room under the deck in some part of the Cabin or Steerage, or Passenger Deck, for his bed or hammock, the master of such vessel shall forfeit the sum of twenty pounds.

The proper Officers of the Customs may board any Ship arriving at any Port in the Colony, and freely stay on board until all the goods laden therein shall be duly delivered from the same, and shall have free access to every part of the Ship, with power to fasten down hatchways or entrances to the hold, and to mark any goods before landing, and to lock up, seal, mark, or otherwise secure, any goods on board such Ship; and if any place, or any box or chest be locked, and the keys be withheld, such Officers, if they be of a degree superior to that of Tidewaiter, may open any such place, box, or chest, in the best manner in their power, and if they he Tidewaiters, or only of that degree, they shall send for their Superior Officer, who may open or cause to be opened any such place, box, or chest, in the best manner in his power; and if any goods be found concealed on board any such Ship they shall be forfeited, and if the Officers shall place any lock, mark, or seal, upon any goods on board, and such lock, mark, or seal, be wilfully opened altered, or broken, before due delivery of such goods, or if any of such goods be secretly conveyed away, or if the hatchways or entrances to the hold, after having been fastened down by the Officer, be opened, the Master of such Ship shall forfeit the sum of one hundred pounds; and if the proper Officer of the Customs shall place any lock, mark, or seal, upon any stores on board any Ship or Vessel arriving in the Colony, or upon any package whatever at any time, and such lock, mark, or seal, be wilfully opened, altered, or broken, or if any such stores be secretly conveyed away, either while the Ship remains in the Port at which she shall have so arrived, or before she shall have arrived at any other Port in the Colony to which she may then be about to proceed, the Master of such Ship shall forfeit the sum of twenty pounds.

No goods except Live Animals, and Fresh Fish, (which may be landed before Report or Entry), shall be unshipped from any Ship arriving from any parts beyond the seas, or be landed or put on shore, on Sundays or Holidays; nor shall they be so unshipped, landed, or put on shore, on any day except during such hours as may for the several ports and landing places be from time to time appointed by the Commissioner; nor shall any goods be unshipped or landed except in the presence or with the authority of the proper Officer of the Customs; nor shall they be so landed except at some legal Quay, Wharf, or other place duly appointed for the landing of goods; nor shall any such goods, after having been unshipped or put into any Boat or Craft to be landed, be transhipped or removed into any other Boat or Craft previously to their being landed without the permission of the proper Officer of the Customs. And if any such goods shall be unshipped, landed, transhipped, or removed, contrary hereto, the same shall be forfeited. And if any goods shall be unshipped or removed from any Importing Ship for the purpose of being landed after due Entry thereof, such goods shall be forthwith removed to, and landed at, the Wharf, Quay, or other place at which the same are intended to be landed. And if such goods are not so removed and landed, the same shall be forfeited, together with the Barge, Lighter, Boat, or other Vessel, employed in removing the same. Provided, that in default of any general or special appointment by the Commissioner to the contrary, the times for unshipping and landing goods, on days other than Sundays and Holidays, shall be from eight o’clock in the morning until four o’clock in the afternoon on and from the first day of October until the first day of April, and from nine o’clock in the morning until four o’clock in the afternoon on and from the first day of April until the first day of October, and on Saturday no goods shall be landed after twelve o’clock at noon without the permission of the Collector.

As to the Manifest and Report of the Cargo of Merchant Ships, and of Ships in Commission bringing merchandize from parts beyond the seas:

If there be not on board any ship bringing merchandize to the Colony, from any Port or place within the British Dominions, such full proper and authentic Manifest of the Cargo, or other proper Clearance outwards of such Ship as may be required by the laws in force at such Port or place, or if any goods appearing on such Manifest or Clearance be not on board, or duly accounted for, the Master of such Ship shall forfeit any sum not exceeding one hundred pounds.

The Master of every such Ship shall produce such Manifest or other Clearance as last aforesaid to any Officer of Customs who may board such Ship after her arrival within one league of the coast of the Colony, or within the limits of any port thereof, and who may demand the same for inspection; and any such Master, being thereunto required by any such Officer shall also deliver to him a true copy of such Manifest or Clearance signed by the Master; and if such Master shall not produce such Manifest or Clearance, or shall not deliver such copy, being thereunto duly required, he shall forfeit and pay for every such offence any sum not exceeding £50.

The Master of every Ship, whether laden or in ballast, shall, within twenty-four hours after arrival from parts beyond the seas at any Port in the Colony, and before bulk be broken, make due Report of such Ship in the form contained in the first schedule to this Act, or to the same effect, and containing the several particulars indicated or required thereby; and if the Cargo of such Ship shall have been laden at several places, shall state the particulars of the goods laden at each of those places, in the order of time in which the same were laden, and shall set opposite to such particulars, in the proper column, the name of the place of lading. And with respect to any Ship arriving Coastwise at any Port in the Colony with any goods therein laden at any place beyond the seas, the like Report shall, within twenty-four hours after arrival of such Ship, be made of such Ship and goods by the Master of such Ship as would be required if such Ship had arrived direct from parts beyond the seas.

If such Master shall wilfully fail to make such Report according to the particulars hereinbefore required, so far as the same are applicable to such Ship, Cargo, and Voyage, or if the particulars or any of them contained in such Report be false, such Master shall forfeit the sum of one hundred pounds.

Goods not duly reported may be detained by any Officer of Customs until the same shall be so reported, and the cause of the omission explained to the satisfaction of the Commissioner, who may thereupon order the said goods to be restored on such terms as he may think proper; and such goods may in the meantime, should the Commissioner deem necessary, be taken to the Queen’s Warehouse.

The Captain, Master, Purser, or other Person in charge of any Ship, having Commission from Her Majesty or from any Foreign State, having on board any goods laden in parts beyond the seas, shall on arrival at any Port in the Colony, and before any part of such goods be taken out of such Ship, or when called upon so to do by any Officer of the Customs, deliver an account in writing under his hand to the best of his knowledge of the quality, and quantity of every package or parcel of such goods, and of the marks and numbers thereon, and of the names of the respective Shippers and Consignees of the same; and shall make and subscribe a declaration at the foot of such account declaring to the truth thereof, and shall also truly answer to the Collector such questions concerning such goods as shall be required of him, and on failure thereof, such Captain, Master, Purser, or other person, shall forfeit the sum of one hundred pounds, and all such Ships shall be liable to such Searches as Merchant Ships are liable to, and the Officers of the Customs may freely enter and go on board all such Ships, and bring from thence on shore into the Queen’s Warehouse any goods found on board such Ships as aforesaid, subject nevertheless to such regulations in respect of Ships of War belonging to Her Majesty as shall from time to time be directed in that respect by the Governor.

The Master of every Ship arriving from parts beyond the seas shall at the time of making such Report deliver to the Collector the Manifest of the Cargo of such Ship (where a Manifest is requisite) and also, if thereunto required, the Bill of Lading, or a Copy thereof, for every part of the Cargo laden on board, and shall answer all such questions relating to the Ship, Cargo, Crew, and Voyage, as shall be put to him by such Collector, and in case of failure or refusal to answer such questions, or to answer truly, or to produce any such Manifest, Bill of Lading, or Copy, or if any such Manifest, Bill of Lading, or Copy, shall be false, or if any Manifest or Bill of Lading be uttered or produced by any Master, and the goods expressed therein respectively shall not have been bonâ fide shipped on board such Ship, or if any Manifest or Bill of Lading, uttered or produced by any Master shall not have been signed by him, or any such Copy shall not have been received or made by him previously to his leaving the place where the goods expressed in such Manifest Bill of Lading or Copy were shipped, or if after the arrival of any Ship within one league of the Coast of the Colony, bulk shall be broken, or any alteration made, in the stowage of the Cargo of such Ship, so as to facilitate the unlading of any part of such Cargo, or if any part be staved, destroyed, or thrown overboard, or any package be opened, unless accounted for to the satisfaction of the Commissioner, in every such case such Master shall forfeit the sum of one hundred pounds.

If the contents of any package intended for Exportation in the same Ship, or for Transhipment, shall be reported by the Master as being unknown to him, the Officers of the Customs may open and examine such package on board, or bring the same to the Queen’s Warehouse for that purpose, and if there be found in such package any goods which are prohibited to be imported, such goods shall be forfeited, unless the Commissioner shall permit them to be exported.

As to the Entry of dutiable goods to be delivered for Home Consumption on the landing thereof from the importing ship:

The Importer of any goods liable to duties of Customs and intended to be delivered for Home Use on the landing thereof from the Importing Ship, or his Agent, shall, before unshipment thereof, make perfect Entry of such goods by delivering to the Collector a Bill of Entry thereof, in the form contained in the second Schedule to this Act, or to the same effect, and containing the several particulars indicated in or required thereby; and the particulars in such Entry shall correspond with the particulars given of the same goods and packages in the Report of the Ship, and shall state the Value of such goods, and the Importer or his Agent shall subscribe a Declaration of the truth of such Value in the form set forth at the foot of such Entry.

The Importer or his Agent shall, immediately upon the Entry of any goods entered by him to be delivered for Home Use, pay down any Duties which may be payable upon the goods mentioned in such Bill of Entry to the Collector or other person authorized to receive the same, and such Bill of Entry, when signed by the Collector or other person, shall be transmitted to the Landing Waiter, and be his warrant for the landing and delivery of such goods.

As to the Entry of goods intended to be Warehoused without payment of Duty on first entry thereof:

The Importer of any goods intended to be Warehoused without payment of Duty on the first Entry thereof, or his Agent, shall deliver to the Collector a Bill of Entry of such goods in the same manner and form, and containing the same particulars, as are hereinbefore required on the Entry of goods to be delivered for Home Use on the landing thereof, so far as the same shall be applicable; and the name and description of the Warehouse in which such goods are intended to be Warehoused, and the name of person in whose name they are to be so Warehoused; and such Bill of Entry, when signed by the Collector shall be transmitted to the proper Officer of Customs, and be the warrant for the due Warehousing of such goods.

If after any goods shall have been duly entered and landed to be Warehoused, though not actually deposited in the Warehouse, the Importer shall further duly enter the same, or any part thereof, for Home Use or Exportation, the same may be delivered and taken for Home Use or Exportation as the case may be.

As to the Entry of goods free of Duty:

The Importer of any goods not subject to Duties of Customs, or his Agent, shall deliver to the Collector a Bill of Entry of such goods, in the same manner and form, and containing the same particulars as hereinbefore required on the Entry of dutiable goods, so far as the same is applicable; and such Bill of Entry, when signed by the Collector, shall be transmitted to the proper officer, and be his warrant for the delivery of the goods mentioned therein.

As to the Entry of goods landed for examination by Bill of Sight, and perfecting Entry thereof:

The Importer of any goods, or his Agent, if unable, for Want of full information, to make a perfect Entry of such goods, on making and subscribing a Declaration to that effect before the Collector, may make an Entry by Bill of Sight for the packages or parcels of such goods in the form contained in the third Schedule to this Act, or to the same effect, and containing the several particulars indicated or required thereby.

Such Entry, being delivered to the Collector and signed by him, shall be the warrant for provisionally landing such goods to be examined by such Importer in the presence of the proper Officers; and the Importer shall, within three days after the landing thereof, and before the same shall be delivered, make full and perfect Entry thereof, by endorsing upon such Bill of Sight such particulars of such goods as are hereinbefore required on making perfect Entry of goods, whether for payment of Duty, or for warehousing or for delivery free of Duty, as the case may be, and to such endorsement he shall affix the date thereof, together with his signature and place of abode; and such endorsement, when signed by the Collector, shall be taken as the perfect Entry for such goods.

Where an Entry for the landing and examination of goods for delivery on payment of Duty shall be made by Bill of Sight, such goods shall not be delivered until perfect Entry thereof shall have been made and the Duties thereon paid unless the Importer or his Agent shall have deposited with the proper Officer of the Customs a sum of money sufficient in amount to cover the Duties payable thereon, and if the sum deposited on a Bill of Sight shall not be equal in amount to the Duties payable upon aft the goods contained in any single package landed or examined thereby, no part shall be delivered until a perfect Entry is made, and the Duties paid or deposited for the whole of the goods contained in such package.

If full and perfect Entry of any goods landed by Bill of Sight as aforesaid, be not made within three days after the landing thereof, such goods may be taken to the Queen’s Warehouse by the Officers of the Customs; and if the Importer shall not, within one month after such landing, or within such further period as the Commissioner shall in his discretion allow, make perfect Entry of such goods, and pay the Duties thereon, or on such parts as can be entered for Home Use, together with the charges of removal, and of Warehouse rent, such goods shall be sold for the payment of such Duties and charges (or for exportation if they be such as cannot be entered for Home Use or shall not be worth the Duties) and the overplus, if any, after payment of such Duties and charges, or the charges, if sold for exportation, shall be paid to the Importer or Proprietor thereof: Provided always that when Entry be at any time made, as and for a full and perfect Entry, for any goods provisionally landed by Bill of Sight, or deposited in the Queen’s Warehouse as aforesaid, if such Entry shall not be made in manner herein required for the due landing of the goods, the same shall be deemed to be goods landed without Entry, and shall be forfeited.

As to the Entry of Re-imported Goods:

It shall be lawful to re-import into the Colony any goods which shall have been legally exported from the same, and to enter such goods by Bill of Store referring to the Entry outwards and exportation thereof: Provided the property in such goods be proved to the satisfaction of the Commissioner to continue in the same person by whom, or on whose account, the same were exported. And if the goods so returned be Foreign goods which had before been legally imported into the Colony, the same duties shall be payable thereon as would at the time of such re-importation be payable on the like goods under the same circumstances of importation as those under which the goods had been originally imported, or such goods may be warehoused as the like goods may be warehoused upon a first importation thereof.

As to Entries of goods in any of the foregoing cases:

Every Bill of Entry shall be made out, signed, and delivered, in Triplicate or if required by the Collector or other proper Officer, in any greater number of parts or copies; but any sum or number required to be expressed in words at length need be so expressed in one part or copy only, and in the others may be expressed in figures.

Every Importer, Agent, or other person entering any goods, who shall wilfully fail to comply with the foregoing regulations so far as they are respectively applicable to the goods so entered by him, shall forfeit and pay the sum of twenty pounds.

No Entry or Warrant for the landing of any goods shall be deemed valid unless the goods shall have been properly described in such Entry by the denominations, and with the characters and circumstances, according to which such goods are charged with duty, or may be imported.

If any package or parcel shall have been landed by or in pursuance of any Entry, and any goods or other things shall be found in such package or parcel concealed in any way, or packed to deceive the Officers, such package or parcel and the contents thereof shall be forfeited, and if any goods be taken or delivered out of any Ship, or out of any Warehouse, not having been duly entered, the same shall be forfeited. Provided always that no Entry shall be required in respect of the Baggage of Passengers which may be examined, landed, and delivered, under such Regulations as the Commissioner may direct: but if any prohibited or uncustomed goods shall be found concealed therein, either before or after landing, the same shall be forfeited, together with the other contents of the package containing the same.

The proper Officer may permit any Surplus Stores, not being merchandize, nor by him deemed excessive in quantity, to be entered for private use under and subject to the same Duties, rules, and regulations, as the like sort of goods would be subject to on importation as merchandize, or permit the Master, Owner, Purser, or other Officer of any Ship, or any Passenger of such Ship to whom any Surplus Stores belong, to enter and warehouse such Surplus Stores for future use as Ship’s Stores although the same could not be legally imported by way of merchandize.

If at any Port where persons acting as Agents for transacting any business relating to the Clearance of any Ship or goods or baggage shall be required to be licensed, any person not so licensed, or not being the duly appointed Clerk to any person so licensed, shall act as such Agent or Clerk, or if any person, whether so licensed or appointed or not, shall make or cause to be made Entry of any goods without being duly authorised for that purpose by the Proprietor or Consignee of such goods, every such person shall for every such offence forfeit a sum not exceeding fifty pounds; but no such penalty shall extend to any person authorized by law to pass Entries, nor to any Merchant, Importer, or Consignee of any goods acting himself in respect thereof, nor to any Clerk or Servant exclusively employed by him, or by any such persons in co-partnership.

Whenever any person shall make application to any Officer of the Customs to transact any business on behalf of any other person, such Officer may 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 refuse to transact such business.

The Officer of Customs may on the Entry of any goods, or at any time afterwards, take Samples of such goods for examination, or for ascertaining the Duties payable on such goods, or for such other purpose as the Commissioner may deem necessary, and such Samples shall be disposed of, and accounted for, in such manner as the Commissioner may direct.

The Commissioner may permit the Entry of goods in such form and manner, and on such conditions, as he may direct to meet the exigency of any case to which the general laws and regulations may not be applicable.

As to the time within which goods shall be entered and landed after the arrival of the importing ship:

If the Importer of any goods shall not within twenty-one days (exclusive of Sundays and holidays) after the arrival of the Ship importing the same, if such Ship be above two hundred tons burden, and within fourteen days, exclusive as aforesaid, if such Ship be of or under two hundred tons burden, or in each of the said cases, within such further period as the Commissioner shall direct, make perfect Entry, or Entry by Bill of Sight of such goods, or if having made such Entry he shall not land such goods within the said respective periods, according to the burden of the importing Ship, or within such further period as the Commissioner shall direct, the Officers of the Customs may convey such goods to the Queen’s Warehouse. And whenever the Cargo of any Ships shall have been discharged within the limited time, with the exception only of a small quantity of goods, the Officers of the Customs may forthwith convey such remaining goods to the Queen’s Warehouse; and also at any time after the arrival of such Ship may convey any small packages or parcels of goods therein to the Queen’s Warehouse, there to remain for due Entry during the remainder of such limited time. And if the Duties due upon any goods so conveyed to the Queen’s Warehouse shall not be paid within three months afterwards, or within such further period as the Commissioner may direct, together with all charges of removal and Warehouse Rent, such goods may be sold, and the produce thereof applied, first to the payment of charges and Duties, next, of freight, and the overplus, if any, shall be paid to the Proprietor of the goods on his application for the same; but if such goods, or any of them, shall be of a perishable nature, the Commissioner may forthwith direct sale thereof, and apply the proceeds in like manner: Provided always that for this purpose, if the importing ship and goods be liable to the performance of Quarantine the time for Entry and landing of such goods shall be computed from the time at which such Ship and goods shall have been released from Quarantine. Provided also, that if any period after the arrival or Report of any Ship is specified in the Bills of Lading for the discharge of her cargo, or any part thereof, and the Importer, Owner, or Consignee of such goods, or his Agent, shall neglect to enter and land the same, within such period, at any Port or place approved by the Commissioner, the Master, or Owner, of such Ship may immediately on the expiration of such period enter, and land such goods.

Whenever any goods shall remain on board any importing ship beyond the period hereinbefore limited for the discharge of such vessel, or beyond such further period as the Commissioner may allow, such Ship may be detained by the proper Officer of Customs until all expenses of watching or guarding such goods beyond such period, or extended period, if any, allowed as aforesaid, not exceeding ten shillings per diem, and of removing the goods, or any of them, to the Queen’s Warehouse, in case the Officers shall so remove them, be paid.

As to goods upon which any abatement or remission of duty may be claimed:

No Claim for an abatement of duty in respect of any goods imported into the Colony shall be allowed on account of damage on the voyage, or by wreck, unless such Claim shall be made on the first examination thereof, and in such manner and form as the Commissioner shall direct, nor unless it shall be proved to the satisfaction of the Commissioner or Collector, that such damage was sustained after such goods had been shipped in the importing Ship, and before the landing thereof in the Colony; and all goods Derelict, Jetsam, Flotsam, and Wreck, brought or coming into the Colony, and all Droits of Admiralty sold therein shall at all times be subject to the same duties as goods of the like kind on importation into the Colony are subject to.

At such time and place, and under such regulations, conditions, and restrictions as the Commissioner shall from time to time require and direct, it shall be lawful for the Importer or Proprietor of any Tobacco, to soak the same on landing thereof from the importing Ship, or on the delivery thereof, from the Warehouse in turpentine, oil of tar, or other fluid, in the presence of some Officer of Customs, so that the same shall and may, to the satisfaction of the Commissioner or of such Officer, be effectually rendered unfit and useless for human consumption, and for every other purpose, except that of sheep dressing.

As to the Unshipping, Landing, Examination, Warehousing, and Custody of goods:

The unshipping, carrying, and landing of all goods, and bringing them to the proper place for examination, the weighing, putting into the scales, opening, unpacking, repacking, bulking, sorting, lotting, marking, and numbering the same, the piling, or placing the same in such manner as the Collector may deem necessary to enable the Officers to measure and take account of the same, and the soaking of Tobacco as aforesaid where such operations respectively are necessary or permitted, and also the removing goods to, and placing the same in, the proper place of deposit until duly delivered, shall be performed by or at the expense of the Importor or Proprietor.

If any goods shall be removed from any Ship, Quay, Wharf or other place previously to the examination thereof by the proper Officer of Customs, unless under the care and authority of such Officer, or if any goods entered to be warehoused, or to be re-warehoused, shall be earned into the Warehouse, unless with the authority, or under the care, of the proper Officer of Customs, and in such manner, by such persons, within such time, and by such roads or ways, as such Officer shall direct, such goods shall be forfeited.

Upon the Entry and landing of any goods to be warehoused, or within such period as the Commissioner shall direct with respect to the same, or any of them, the Landing Waiter or other Officer of Customs shall take a particular account of such goods at the Quay or Wharf at which they shall be so landed, or in the Warehouse if they be goods of which the account is permitted to be taken in the Warehouse, and shall enter in a book prepared for that purpose, containing the name of the Import Ship, and of the person in whose name they are entered, the marks, numbers, and contents of each such package, the description of the goods, and the Warehouse, or place in the Warehouse, in which the same shall be deposited; and when the same shall have been so deposited with the authority of such Officer, he shall certify that the Entry and warehousing of such goods is complete, and such goods shall from that time be considered goods warehoused; and if any such goods shall be delivered, withheld, or removed from the proper place of examination, before the same shall have been duly examined and certified by such Officer, such goods shall be deemed to be goods not duly entered or warehoused, and shall be forfeited.

The account of the goods so taken as aforesaid shall be the account upon which the Duties payable upon such goods shall be ascertained when the same shall ultimately come to be delivered upon due entry for that purpose; and the same shall be entered, and the full Duties due thereon be paid, according to the quantity taken in such account without any abatement for any deficiency, except as hereinafter provided.

All goods warehoused shall be deposited in the packages in which the same shall have been imported, except as to such goods as are permitted to be skipped on the Quay, or bulked, sorted, lotted, packed or repacked, in the Warehouse after the landing thereof; in which case they shall be deposited in the packages in which the same shall be when the account thereof is taken by the proper Officer; and if such goods are not so deposited, or if any alteration shall afterwards be made in the goods so deposited, or in the packing thereof in the Warehouse, or if the same shall be removed from the room in the Warehouse in which the same are deposited, without the presence or sanction of the proper Officers, except for delivery under the proper Warrant, Order, or authority, for that purpose, they shall be forfeited.

The Commissioner may direct what goods may be skipped on the quay, or bulked, sorted, lotted, packed, or repacked, and may determine in respect of what goods the account may be taken in any Warehouse approved by him for that purpose, and within what time after the landing thereof, and under what regulations.

If the Occupier of any Warehouse shall neglect to stow the goods warehoused therein so that easy access may be had to every package and parcel thereof, he shall for every such neglect forfeit the sum of five pounds.

If the Occupier of any Warehouse shall not produce to any Officer of the Customs, on his request, any goods deposited in such Warehouse which have not been duly cleared and delivered therefrom, such Occupier shall for every such neglect forfeit the sum of five pounds in respect of every package or parcel not so produced, besides the Duties due thereon.

If any goods entered to be warehoused shall not be duly warehoused in pursuance of such Entry, or being duly warehoused, shall be fraudulently concealed in or removed from the Warehouse, or abstracted from any package, or transferred from one package to another, or otherwise, for the purpose of illegal removal or concealment, they shall be forfeited.

If the Importer or Proprietor of any goods warehoused, or any person in his employ, shall clandestinely open the Warehouse, or, except in the presence of the proper Officer of Customs, acting in the execution of his duty, gain access to the goods, such Importer or Proprietor, shall, for every such offence, forfeit the sum of five hundred pounds.

If any goods shall be taken out of any Warehouse without due Entry of the same with the proper Officer of Customs, the Proprietor or Occupier of such Warehouse shall forthwith pay the Duties due upon such goods; and every person so taking out such goods without payment of Duty, or who shall aid or assist or be concerned therein, and every person who shall wilfully destroy or embezzle any goods duly warehoused, shall be guilty of a Misdemeanour, and shall upon conviction suffer the punishment by Law inflicted in case of Misdemeanour; but if such person shall be an Officer of Customs, not acting in the due execution of his duty, and shall be prosecuted to conviction by the Importer, Consignee, or Proprietor of such goods, no Duty shall be payable for or in respect of such goods, and the damage occasioned by such waste, spoil, or embezzlement, shall, with the sanction of the Commissioner, be repaid or made good to such Importer, Consignee, or Proprietor, out of the Revenue of Customs.

No compensation out of the Revenue of the Colony shall be made to any Importer, Proprietor, or Consignee of any goods by reason of any damage or loss happening thereto in the Warehouse, or in any examining shed.

If any goods warehoused, or entered to be warehoused, or entered to be delivered from the Warehouse, shall be lost or destroyed by unavoidable accident, either on shipboard or in landing, or in receiving or delivering into or out of the Warehouse, or in the Warehouse, the Commissioner may remit or return the Duties due thereon.

All goods of a perishable nature deposited in the Queen’s Warehouse, and not duly cleared therefrom forthwith, and all other goods of a perishable nature so deposited and not so cleared within six months, may, if the same cannot be sold for a sum sufficient to pay the Duties and charges thereon if offered for sale for Home Consumption, or the charges thereon if offered for sale for Exportation, be destroyed by the direction of the Commissioner.

No goods of a combustible or inflammable nature shall be brought into or deposited in the Queen’s Warehouse unless with the sanction of the Commissioner, and if any such goods shall be landed by the Officers of Customs the same may be deposited in any place that such Officers may deem fit, and Whilst so deposited the same shall be deemed to be in the Queen’s Warehouse, and be liable to be dealt with, at the expiration of 14 days, in the same manner as goods of a perishable nature actually deposited in the Queen’s Warehouse unless duly cleared or warehoused in some approved Warehouse in the meantime; and such goods shall be chargeable with such expenses for securing, watching, and guarding the same until sold, cleared, or warehoused as aforesaid, as the Commissioner shall see fit, and no compensation shall be made for any damage which such goods may sustain by reason or during the time of their being so deposited and dealt with as aforesaid.

As to the Removal of warehoused goods:

Any goods warehoused at any Port in the Colony may be removed by Sea, or by Inland Carriage, to any other Port in which the like kind of goods may be warehoused on importation, to be re-warehoused at such other Port, and again as often as may be required at any other such Port, to be there re-warehoused, or with the permission of the proper Officers from any Warehouse in any Port to any other Warehouse in the same Port, under such Regulations and with such security as the Commissioner may direct, on the delivery to the proper Officer by the person requiring such removal of a Request Note stating the particulars of the goods required to be removed, the name of the Port or of the Warehouse, if in the same Port, to which the same are intended to be removed, and with such other information and in such manner and form as the Commissioner or the proper Officer may direct or require.

On the delivery of any goods for removal, an account containing the particulars thereof, shall be transmitted by the proper Officers of the Port of removal to the proper Officers of the Port or place of destination, and the person requiring the removal thereof shall enter into bond, with one or more sufficient surety or sureties, in a sum equal at least to the duty chargeable on such goods, for the due arrival and re-warehousing thereof at the Port or place of destination, within such time to be named in the Bond as the Commissioner may direct, such bond to be taken by the Collector either of the Port or place of removal, or the Port or place of destination, as shall best suit the residence or convenience of the parties interested in such removal; and if such Bond shall have been given at the intended Port or place of destination, a Certificate thereof under the hand of the Collector of such Port shall, at the time of the entering of such goods, be produced to the Collector of the Port of removal, and such Bond shall not be discharged unless such goods shall have been produced to the proper Officer, and duly re-warehoused at the Port of destination within the time allowed for such removal, or shall have been otherwise accounted for to the satisfaction of the Commissioner, nor until the full duties due upon any deficiency of such goods not so accounted for shall have been paid; but any Remover may enter into general bond with such sureties, in such amount, and under such conditions, as the Commissioner may approve for the removal from time to time of any goods from one Warehouse to another, and for the due arrival and re-warehousing of the same at the place of destination within such time or times as the Commissioner may direct.

Upon the arrival of such goods at the Port or place of destination, the same shall be entered and warehoused in the same manner, and under and subject to the same Laws, Rules, and Regulations, so far as the same are or can be made applicable, as are required on the entry and warehousing of goods on the first importation thereof.

If upon arrival of goods so removed as aforesaid at the Port of destination, the Importer or Proprietor shall be desirous forthwith to export the same, or to pay Duty thereon for Home Use, without actually lodging the same in the Warehouse for which they have been entered and examined to be re-warehoused, the Officers of Customs at such Port, may, after all the formalities of entering and examining such goods for re-warehousing have been duly performed, permit the same to be entered and shipped for Exportation, or to be entered and delivered for Home Use, upon payment of the Duties due thereon, as if such goods had been actually lodged in such Warehouse; and all goods so exported or for which the Duties have been so paid, shall be deemed to have been duly cleared from the Warehouse.

All warehoused goods shall be cleared either for Home Use or Exportation before the expiration of three years from the day on which the same were so warehoused, or within such further period, and in such cases as the Commissioner shall direct, unless the Owner or Proprietor of such goods shall be desirous of re-warehousing the same, in which case the same shall be examined by the proper Officers, and the duties due upon any deficiency or difference between the quantity ascertained on landing and the quantity found to exist on such examination, together with the necessary expense attendant thereon, shall, subject to such allowances, as are hereinafter permitted in respect thereof, be paid down, and the quantity so found shall be re-warehoused in the name of the then Owner or Proprietor thereof, in the manner as on first importation.

If any warehoused goods shall not be duly cleared, exported, or re-warehoused, and the duties ascertained to be due on the deficiencies as aforesaid, shall not be paid down at the expiration of three years from the previous Entry and warehousing thereof, or within such further period as shall be directed as aforesaid, the same, if worth the duty due thereon, shall, after one month’s notice to the Warehouse keeper, with all convenient speed be sold either for Home Use or Exportation, with or without the consent of the Proprietor or Occupier of the Warehouse, and the proceeds thereof shall be applied to the payment of the duties, Warehouse rent and charges, and the surplus, if any, shall be paid to the Owner of such goods, if known, but if such Owner cannot be found such surplus shall be paid into the Treasury to abide the claim of such Owner on his appearing and making good his claim thereto; and if such goods shall not be worth the Duty, then the same, after such one month’s notice as aforesaid, may be exported or destroyed, with or without the concurrence of the Owner thereof or the Proprietor or Occupier of the Warehouse in which the same were so warehoused, as the Commissioner shall see fit, and the Duties due upon any deficiency thereof not allowed shall be forthwith paid by the Proprietor or Occupier of the Warehouse.

On the re-warehousing of goods under the provisions hereinbefore contained, the Commissioner (if satisfied that the same are in the Warehouse, that the packages are entire, and that there is no ground to suspect any undue deficiency therein) may, notwithstanding anything hereinbefore contained, dispense with the strict examination thereof in the cases following (that is to say) if such goods be goods the Duties whereon are chargeable upon the quantity taken by the Landing Waiter, or other proper Officer on the first Entry and landing thereof, or if such goods, being goods the Duties whereon are chargeable upon the quantity ascertained at the time of actual delivery thereof, may be liable to injury by such strict examination; but in either of the cases aforesaid the Proprietor or Occupier of the Warehouse shall be liable at the time of delivery of such goods to pay the Duties due on any deficiency therein not allowed by law which may then been found to exist, instead of any deficiency which might have been found to exist had such examination as aforesaid been made at the time of such re-warehousing.

With the sanction of the Collector, and after such notice given by the respective Importers or Proprietors, and at such times, and under such regulations, conditions, and restrictions, as the Commissioner shall from time to time require and direct, it shall be lawful in the Warehouse to sort, separate, pack, and re-pack, any goods, and to make such alterations therein as may be necessary for the preservation, sale, shipment, or disposal thereof, provided that such goods be re-packed in the packages in which they were imported, or in such other packages as the Commissioner shall permit, not being less in any case, if the goods be to be exported or to be removed to another Warehouse, than is required by law on the importation of such goods, and also to take samples of goods as may be allowed by the Commissioner, with or without Entry, and with or without payment of Duty, except as the same may eventually become payable as on a deficiency of the original quantity, and the Duty on the surplus, if any, of such goods as may be delivered for Home Use shall be immediately paid, and such surplus, shall thereupon be delivered for Home Use accordingly, and after such goods have been so separated and re-packed in proper or approved packages, the Commissioner may at the request of the Importer or Proprietor of such goods cause or permit any refuse, damage, or surplus goods occasioned by such separation or re-packing, or at the like request any goods which may not be worth the Duty, to be destroyed, and may remit the Duty payable thereon.

As to Bonded Sugar Houses:

The Officers of Customs of any Port where any premises shall be approved as a Bonded Sugar-house, may deliver any quantity of Sugar on the application of the Proprietor or Occupier of such Bonded Sugar-house, and on Entry of such Sugar with the proper Officer of Customs for the purpose of being there refined under the locks of the Crown for Exportation; and all Sugars so delivered shall be lodged and secured in such premises under such conditions, regulations, and restrictions, as the Commissioner shall from time to time direct.

Upon the Entry of any Sugar to be refined in any premises approved under this Act, the Proprietor or Occupier shall give bond to the satisfaction of the Officers of the Customs in a sum equal to double the amount of the Duty payable upon a like quantity of Sugar, with a condition that the whole of such Sugar shall be subjected to the process of refinement upon the said premises, and that within four months from the date of such Bond the whole of the refined Sugar and Treacle produced by such process shall be either Exported from the premises, or delivered into an approved Bonded Warehouse under the locks of the Crown, for the purpose of being eventually so exported.

As to the Entry of warehoused goods for Home Consumption and Exportation, and the Delivery thereof:

No warehoused goods shall be taken or delivered from the Warehouse except upon due Entry, and under the care of the proper Officers for Exportation, or upon due Entry and payment of the full Duties payable thereon for Home Use, except goods delivered into the charge of the proper Officers to be shipped as stores, in such quantities as the Collector shall allow, subject to the directions of the Commissioner, and under such regulations as he may see fit to make.

Upon the Entry of any goods to be cleared from the Warehouse for Home Use, the person entering such goods shall deliver a Bill of Entry, and Duplicates thereof, in like manner and form, containing the same particulars, as are hereinbefore required on the Entry of goods to be delivered for Home Use on the landing thereof, as far as the same may be applicable, and shall, at the same time, pay down to the proper Officer of Customs the full Duties payable thereon, not being less in amount than according to the account of the quantity taken by the Landing Waiter, or other proper Officer on the first Entry and Landing thereof, except as to the following goods, that is to say, Tobacco, Wine, Spirits, Sugar, and Opium, the Duties whereon, when cleared from the Warehouse for Home Use, shall be charged upon the quantity of such goods to be ascertained (if required by the person so entering the same) by weight, measure, or strength, at the time of actual delivery thereof, unless there is reasonable ground to suppose that any portion of the deficiency or difference between the weight, measure, or strength, ascertained on landing and first examination of any of such last mentioned goods, and that, ascertained at the time of actual delivery, has been caused by illegal or improper means, or through the carelessness of the Owner or Occupier of the Warehouse, or his servants, in which case the proper Officer of Customs shall make such allowance only for loss as he may consider fairly to have arisen from natural Evaporation or other legitimate cause.

No duty shall be charged in respect of any deficiency in goods entered and cleared from the Warehouse for Exportation, unless the Officers of Customs have reasonable ground to suppose that such deficiency, or any part thereof, has arisen from illegal abstraction or such carelessness as aforesaid.

As to the exportation and Entry of goods, and the Clearance of Ships, from the Colony to Parts beyond the Seas:

No person shall Export any warehoused goods nor enter any such goods for Exportation from the Colony to Parts beyond the Seas in any Ship of less burden than forty tons.

The Master of every Ship in which any goods are to be exported from the Colony to Parts beyond the Seas, or his Agent, shall before any goods be taken on board, and twenty-four hours at the least before applying for the Clearance Outwards of such Ship, deliver to the Collector a Certificate from the proper Officer of the due Clearance Inwards or Coastwise of such Ship on her last voyage, and shall also deliver therewith an Entry Outwards of such Ship, verified by such Master’s signature in the form contained in the Fourth Schedule to this Act, or to the same effect, and containing the several particulars indicated or required thereby; and if such Ship shall have commenced her lading at some other Port, the Master shall deliver to the Collector the Clearance of such goods from such other Port, and if any goods be taken on board any Ship at any Port before she shall have been entered Outwards at such Port (unless a stiffening Order when necessary shall be issued by the proper Officer to lade any heavy goods for Exportation on board such Ship) the Master shall forfeit the sum of one hundred pounds.

No goods shall be shipped, or water-borne to be shipped for Exportation, from any Port or place in the Colony, on any Sunday or Holiday, or, without the permission of the Collector, after the hour of twelve o’clock at noon on any Saturday, nor from any place except some legal Quay, or Wharf, or other place duly appointed for such purpose, nor without the presence or authority of the proper Officer of Customs, nor before due Entry Outwards of such Ship, and due Entry of such goods, nor before such goods shall have been duly cleared for shipment; and any goods shipped, put off, or water-borne, to be shipped contrary hereto, shall be forfeited; and it shall be lawful for the proper Officer to open all packages, and fully to examine, at the expense of the Exporter, all goods shipped or brought for shipment at any place in the Colony.

As to the Entry and Clearance of goods for Exportation:

Before any Warehoused goods, or goods entitled to any drawback of Customs on exportation, shall be permitted to be exported, the Exporter or his Agent shall deliver to the Collector a Bond-note or Account of such goods, and give security by Bond in double the amount of duty payable by law upon the Importation of such goods, with one or more sufficient surety or sureties that such goods shall be duly shipped and exported, and shall be landed at the place for which they are entered Outwards, or otherwise accounted for to the satisfaction of the Commissioner, and such Bond-note when certified by the proper Officer shall be the Export Entry for such goods.

Before any such goods shall be shipped or water-borne to be shipped for Exportation, the Exporter, or his Agent, shall deliver to the proper Officer a Shipping Bill of such goods, in the form contained in the Fifth Schedule to this Act, or to that effect, and containing the particulars indicated or required thereby, and any Exporter, who, or whose Agent, shall fail so to do, shall forfeit the sum of twenty pounds for every such default.

There shall be allowed upon the exportation of all goods Imported into the Colony a Drawback of the Duty paid thereon: Provided that proof be made to the satisfaction of the Collector of Customs that the full duties due on the Importation had been paid, and that such goods had been duly landed at the Port for which the same were cleared.

No Drawback shall be allowed upon the exportation of any goods entered for Drawback, or as stores which shall be of less value than the amount of the Drawback claimed, or on which the Duty shall not amount to ten pounds, and all such goods so entered shall be forfeited, and the person who caused such goods to be entered shall forfeit the sum of two hundred pounds, or treble the amount of Drawback claimed in such case at the election of the Commissioner.

Before any goods in respect of which no bond is required shall be shipped or water-borne to be shipped for Exportation, the Exporter, or his Agent, shall deliver to the Collector a Bill of Entry thereof, with such duplicates as may be required by him, in the form in the Sixth Schedule to this Act, or to that effect, and containing the several particulars indicated in or required thereby; and any Exporter who, or whose Agent shall fail so to do, shall forfeit the sum of twenty pounds for every such default; and the Shipping Bill or Bills of Entry, when filled up and signed by the Exporter or his Agent, and countersigned by the proper Officer, shall be the clearance for all the goods enumerated therein.

If any goods cleared for Drawback, or from the Warehouse shall be carried or water-borne to be shipped for Exportation by any person not at the time duly licensed and authorised to act as a licensed lighterman, or carrier, in any Port at which lightermen are required to be so licensed, or by any person not being in the employ of such lighterman or carrier at the time duly authorized to act as such, every such person shall for every offence forfeit the sum of twenty pounds.

The Governor may from time to time, by Proclamation, require that Exporters of Gold, other than Gold Coin, or their Agents, shall notify in such manner and form as shall in that behalf be prescribed, their intention to export the same, and the Governor may also in like manner from time to time make provision for the Examination of Exported Gold, not being Gold Coin, and respecting the mode of packing and securing the same, and may prohibit the exportation thereof, except from specified Ports, and generally may regulate and restrict as may seem meet, the Export of Gold, other than Gold Coin. And every person who shall knowingly contravene any provision of any such Proclamation, shall for every such offence forfeit a sum not exceeding the sum of one hundred pounds in addition to any other punishment or penalty to which he may become liable by reason of such contravention.

No goods shall be stated or described in the clearance of any Ship to be the produce of New Zealand unless such goods shall have been particularized and stated so to be in the Entry outwards of the same.

If any goods taken from the Warehouse for removal or for exportation shall be removed or shipped, except with the authority or under the care of the proper Officer of Customs, and in such manner, by such persons, within such time, and by such roads or ways, as such Officer shall permit or direct, such goods shall be forfeited.

If any goods duly entered for delivery from the Warehouse for removal or Exportation shall be damaged, lost, or destroyed by unavoidable accident, either in the delivery from the Warehouse or the shipping thereof, the Commissioner may abate or remit the duties due thereon.

As to the issue of Debentures for the payment of Drawback on goods exported:

For the purpose of computing and paying any Drawback claimed and payable upon any goods duly entered, shipped, and exported, a Debenture shall, in due time after such Entry, be prepared by the Collector, certifying the Entry Outwards of such goods, and so soon as the same shall have been duly exported, the Debenture shall thereupon be computed and passed with all convenient despatch.

The person entitled to any Drawback on any goods duly exported, or his Agent, duly authorized by him for that purpose, shall make and subscribe a declaration upon the Debenture that the goods mentioned therein have been actually exported, and have not been re-landed, and are not intended to be re-landed in any part of the Colony, and if exported to any Australasian Colony shall verify the certificate next hereinafter mentioned, and that such person at the time of Entry and Shipping was, and continued to be, entitled to the Drawback thereon, and the name of such person shall be stated in the Debenture, which shall then be delivered to such person, or his Agent, and the Receipt of such person on the Debenture, countersigned by the Holder of such Debenture, if the same shall have been transferred in the meantime, shall be the discharge for such Drawback when paid.

No Debenture for any Drawback allowed upon the exportation of any goods shall be paid after the expiration of two years from the date of the shipment of such goods, nor in case of Exportation for any Australasian Colony, until a Certificate under the hand of the principal Officer of Customs of the Port at which the goods were landed, that the goods have been so landed, shall have been received and verified as aforesaid.

If any goods which have been cleared to be exported for any Drawback, shall not be duly exported to parts beyond the Seas, (such goods not having been duly re-landed or discharged, as short-shipped under the care of the proper Officers), the same shall be forfeited together with any Ship, Boat, or Craft, which may have been used in so unshipping, re-landing, landing, or carrying such goods from the Ship in which the same were shipped for Exportation, and the Master of such Ship, and any person by whom, or by whose orders or means such goods shall have been so unshipped, re-landed, landed, or carried, or who shall aid, assist, or be concerned therein, shall forfeit a sum equal to treble the value of such goods, or a penalty of One Hundred Pounds at the election of the Commissioner.

As to the Shipping of Stores for the use of Foreign-bound Vessels:

The Master of every Ship of the burden of forty tons or upwards, departing from any Port in the Colony, upon a Voyage to parts beyond the Seas, shall, upon due application made by him, and upon such terms and conditions as the Commissioner may direct, receive from the proper Officer an order for the shipment of such Stores as may be required and allowed by the Collector for the nse of such Ships with reference to the number of the Crew and Passengers on board, and the probable duration of the voyage on which she is about to depart, and all demands for such Stores shall be made in such form and manner as such Collector shall require, and shall be signed by the Master or Owner of the Vessel, and after such Stores are duly Shipped, the Master or his Agent shall make out an account of the Stores so shipped, together with any other Stores then already on board, and the same, when presented to the proper Officer, signed by him, and countersigned by the Collector, shall be the Victualling Bill; and no Stores shall be shipped for the use of any Ship nor any articles taken on board any Ship be deemed to be Stores, except such as shall be borne upon such Victualling Bill.

As to the Clearance of Ships Outwards:

If there be on board any Ship any goods, being part of the Inward Cargo reported for Exportation in the same Ship, the Master shall, before Clearance Outwards of such Ship from any Port in the Colony, deliver to the proper Officer a copy of the Report Inwards of such goods certified by the Collector, and if such copy be found to correspond with the goods so remaining on board, such Officer shall sign the same, to be filed with the documents or papers of the Ship.

Before any Ship shall be cleared Outwards from the Colony, the Master shall deliver to the Collector a Content or Manifest of such Ship, in the form contained in the seventh Schedule to this Act, or to that effect, and containing the several particulars therein required, as far as the same can be known by him, and with the Declaration at the foot thereof, made by him in the presence of the Collector, and if required, the Bill of Lading, or a copy thereof, for every part of the Cargo laden on board, and shall answer such questions concerning the Ship, the Cargo, and the intended Voyage, as shall be demanded of him by such Collector.

The Collector shall not be compellable to grant a Clearance Outwards of any Ship, unless all the Documents or Papers of such Ship duly completed and certified where necessary, shall have been deposited at the Custom House of the Port at or before the hour of one o’clock in the afternoon on the day of Clearance, but nothing herein contained shall prevent the Collector from granting, if he shall think fit, such Clearance on any day, although such Documents or Papers shall not have been deposited before the hour aforesaid; and if any Ship shall depart without such Clearance, the Master thereof shall forfeit any sum not exceeding One Hundred Pounds, nor less than Twenty Pounds.

If any goods liable to Duty on Importation, or taken from the Warehouse to be exported, or entitled to Drawback on Exportation, which are enumerated in the Content of any Ship, shall not be duly shipped before the Departure of such Ship, or shall not be duly certified by the proper Officer as short shipped, such goods shall be forfeited, or if any such goods shall be taken on board such Ship, not being enumerated in such Content, the Master of the Ship shall forfeit the sum of Five Pounds in respect of every Package of such goods, and if any goods duly shipped on board such Ship, shall be landed at any other place than that for which they shall have been cleared, unless otherwise accounted for to the satisfaction of the Commissioner, the Master of such Ship shall forfeit a sum equal to treble the value of the goods so landed, and if any goods shall be shipped or water-borne to be shipped, without being duly cleared or otherwise, contrary to this Act, the same shall be forfeited.

As to the Boarding of Ships after Clearance Outwards:

Any proper Officer of Customs may go on board any Ship after Clearance Outwards within the limits of any Port in the Colony, or within four leagues of the Coast thereof, and may demand the Ship’s Clearance, and if there be any goods on board in respect of which Certificates are required not contained in such Certificates, or any Stores not endorsed on the Victualling Bill, such goods or Stores shall be forfeited, and if any goods contained in such Certificates be not on board, the Master shall forfeit the sum of Twenty Pounds for every Package or Parcel of goods contained in such Certificates, and not on board.

If any Officer of Customs shall place any lock, mark, or seal, upon any goods, and such lock, mark, or seal, be wilfully opened, altered, or broken, or if any Stores be secretly conveyed away either while the Ship or Vessel remains at her first Port of Departure, or at any other Port or place in the Colony, or on her Passage from one such Port or place to another, before the final Departure of such Ship or Vessel on her Foreign Voyage, the Master shall forfeit the sum of One Hundred Pounds.

If any Ship departing from any Port in the Colony, shall not bring to at such stations as shall be appointed by the Commissioner for the landing of Officers from such Ships, or for further examination previous to such Departure, the Master of such Ship shall forfeit the sum of One Hundred Pounds.

The time at which any goods shall be shipped on board any Export Ship, shall be deemed to be the time of Exportation of such goods, and the time of the last Clearance of any Ship, shall be deemed to be the time of Departure of such Ship.

Any goods whatever may by Proclamation or Order of the Governor, in Council, revocable from time to time, be prohibited to be exported, or to be carried Coastwise; and any such Prohibition may apply to the whole Colony or to any part thereof; and if any goods shall be exported from the Colony, or carried Coastwise, contrary to any such Prohibition, or be waterborne to be so exported or carried, they shall be forfeited. And any person offending against the provisions of this section, or of any Proclamation or Order issued in pursuance thereof, shall, for every such offence forfeit and pay the sum of Five Hundred Pounds.

As to the Coasting Trade, and Transhipment:

All Trade by Sea, from any one part of the Colony to any other part thereof, shall be deemed to be a Coasting Trade, and all Ships while employed therein, shall be deemed to be Coasting Ships, within the meaning of this and every other Act relating to the Customs: and if any doubt should at any time arise, as to what, or to or from what parts of the Colony shall be deemed a Passage by Sea, the Governor may determine in what cases the Trade by Water from one Port or place in the Colony to another of the same, shall or shall not be deemed a trade by Sea within the meaning of this or any other Act relating to the Customs.

No goods shall be carried in any Coasting Ship except such as shall be laden to be so carried at some Port or place in the Colony, and, unless with the permission of the Commissioner, no goods shall be laden on board any Ship to be carried Coastwise, until all goods brought in such Ship from parts beyond the Seas, shall have been unladen, and if any goods shall be taken into, or put out of any Coasting Ship at Sea, or if any Coasting Ship shall deviate from her Voyage, unless forced by unavoidable circumstances, the Master of such Ship, shall forfeit the sum of One Hundred Pounds.

If any goods shall without the permission of the Collector be unshipped from any Ship arriving Coastwise, or be shipped or water-borne to be shipped, to be carried Coastwise, on Sundays, or Holidays, or on any Saturday after the hour of 12 o’clock at Noon, or except in the presence, or with the authority of the proper Officer of the Customs, or except at such times and places as shall be duly appointed or approved for that purpose, the same shall be forfeited, and the Master of the Ship shall forfeit the sum of Fifty Pounds.

The Master of every Coasting Ship shall keep, or cause to be kept, a Cargo Book stating the names of the Ships, the Master, and the Port to which she is bound on each Voyage, and shall at every Port of Lading, enter in such Book the name of such Port, and an Account of all goods there taken on board such Ship, stating the Descriptions of the Packages, and the Quantities, and Descriptions of the goods therein, and the Quantities, and Descriptions of the goods stowed loose, and the names of the respective Shippers, and Consignees, so far as such particulars are known to him, and shall, at every Port of Discharge of such goods, note the respective days on which the same, or any of them, are delivered out of such Ship, and the respective times of Departure from every Port of Lading, and of arrival at every Port of Discharge, and such Master shall, on demand, produce such Book for the inspection of any Officer of Customs, who shall be at liberty to make Notes or Remarks therein; and if upon examination, any Package entered in the Cargo Book as containing Dutiable goods, shall be found not to contain such goods, such Package, with its contents, shall be forfeited; or if any Package should be found to contain Dutiable goods, not entered in such Book, such goods shall be forfeited; and if such Master shall fail correctly to keep such Cargo Book, or to produce the same, or if at any time there be found on board such Ship any goods not entered in such Book as laden, or any goods noted as delivered, or if any goods entered as laden, or any goods not noted as delivered, be not on Board, the Master of such Ship shall forfeit the sum of Twenty Pounds.

Before any Coasting Ship shall depart from the Port of Lading, an Account with a Duplicate thereof, in the form contained in the Eighth Schedule to this Act, or to that effect, and signed by the Master, shall be delivered to the Collector, who shall retain the Duplicate, and return the original Account, dated and signed by him, and such Account shall be the Clearance of the Ship for the Voyage, and the Transire or Pass for the goods expressed therein; and, if any such Account shall be false, the Master shall forfeit the sum of Twenty Pounds: Provided always that the Commissioner may, whenever it shall appear to him expedient, grant general Transires upon such conditions as he may prescribe for the Lading and Clearance, and for the Entry and unlading, of any Coasting Ship, and goods; and the same may be revoked by Notice in Writing under the Hand of the Commissioner, delivered to the Master, or Owner of any Ship, or any of the Crew on board.

Within Twenty-four hours after the arrival of any Coasting Ship at the Port of Discharge, and before any goods be unladen, the Transire, with the Name of the place or Wharf where the Lading is to be discharged noted thereon, shall be delivered to the Collector, who shall note thereon the date of Delivery, and, if any goods shall be unladen contrary hereto, the Master shall forfeit the sum of Twenty Pounds, and, and if any goods shall be laden on board any Ship in any Port or place in the Colony, and carried Coastwise, or having been brought Coastwise, shall be unladen in any such Port or place contrary to this or any other Act relating to the Customs, such goods shall be forfeited.

Any Officer of the Customs may go on board any Coasting Ship, in any Port or place in the Colony, or at any period of her Voyage search such Ship, and examine all goods on board, and all goods then lading, or unlading, and demand all Documents or Papers which ought to be on board such Ship, and the Collector may require that all, or any such Documents or Papers shall be brought to him for Inspection, and the Master of any Ship refusing to produce such Documents or Papers on demand, or to bring the same to the Collector when required, shall forfeit the sum of Twenty Pounds.

The Governor may from time to time regulate and restrict the carriage of Gold, other than Gold. Coin, Coastwise, from one Port of the Colony to another. And every person who shall knowingly offend against any such Regulation shall for every such offence forfeit the sum of Twenty Pounds.

For the purpose of taking an accurate Account of the Produce, and Manufactures of the Colony and other goods carried Coastwise, it shall be lawful for the Commissioner if he think fit, to order, that the particulars of all Produce and Manufactures of the Colony and other goods laden on board any Coasting Vessel, be delivered by the Master to the Collector at the Port at which the same shall be laden or unladen, in such form as the Commissioner may prescribe, and such Master shall, for non-compliance with any such. Regulation or Order, forfeit a sum not exceeding Twenty Pounds:

As to Transhipments:

It shall be lawful for the Commissioner to make such Rules and Orders as he may deem fit, for the Transhipment of goods to be carried Coastwise, or exported, and any goods transhipped contrary to such Rules or Orders, or which having been entered to be transhipped shall not be transhipped unless by the permission of the proper Officer, shall be forfeited, and the Person or Persons concerned therein, shall forfeit and pay the sum of One Hundred Pounds.

As to Bonds and other Securities relating to the Customs:

All Bonds and other Securities entered into by any person or persons for the performance of any condition, order, or matter relative to the Customs or incident thereto, shall be valid in law, and upon breach of any of the conditions thereof may be sued and proceeded upon in the same manner as any Bond expressly directed or given by or under the provisions of any Act relating to the Customs; and all Bonds relating to the Customs, or for the performance of any condition or matter incident thereto, shall be taken to or for the use of Her Majesty; and all such Bonds except such as are given for securing the due exportation of or payment of duty upon warehoused goods, may, after the expiration of three years from the date thereof, or from the time, if any, limited therein, for the performance of the condition thereof, be cancelled by, or by the order of the Commissioner, and all Bonds given under the provisions of this or any Act relating to the Customs by persons under twenty-one years of age shall be valid.

As to making and signing false declarations relating to the Customs, falsely answering questions, and counterfeiting documents:

If any person shall, in any matter relating to the Customs, make and subscribe any false Declaration, or make or sign any Declaration, Certificate, or other instrument required by this Act to be verified by signature only, the same being false in any particular, or if any person shall make or sign any Declaration made for the consideration of the Commissioner, on application presented to him, the same being untrue in any particular, or if any person required by this or any other Act relating to the Customs, to answer questions put to him by the Officers of Customs, shall not truly answer such questions, or if any person shall counterfeit, falsify, or wilfully use when counterfeited or falsified, any document required by this or any Act relating to the Customs, or by or under the directions of the Commissioner, or any instrument used in the transaction of any business or matter relating to the Customs, or shall fraudulently alter any document or instrument, or counterfeit the seal, signature, initials, or other mark of, or used by, the Officers of the Customs for the verification of any such document or instrument, or for the security of goods, or any other purpose in the conduct of business relating to the Customs, or under the control or management of the Commissioner or any Officer of Customs, every person so offending shall, for every such offence, forfeit the Penalty of One Hundred Pounds.

As to the restrictions on Small Craft and Lighters, and the Regulations for the prevention of Smuggling:

The Commissioner may, from time to time, by order, make such general Regulations as he shall deem expedient in respect of Vessels and Boats not exceeding One Hundred tons burden, for the purpose of prescribing with reference to the tonnage build, or description of such Vessels or boats, the limits within which the same may be employed, the mode of navigation, the manner in which such Vessels or Boats shall be so employed, and, if armed, the number and description of arms, and the quantity of ammunition, or for the purpose of prescribing the mode in which such Vessels and Boats shall be distinguished by numbers, marks, or otherwise, the mode of conducting the business of discharging Ships, the nature and amount of security, if any, to be required for the due observance of any such Regulations, and such other terms, particulars, conditions, and restrictions, as the Commissioner may think fit; and also, from time to time, may revoke, alter, or vary such Regulations.

Every such Vessel or Boat which shall be used or employed in any manner contrary to the Regulations made by the Commissioner as last aforesaid, shall be liable to forfeiture unless the same shall have been specially licensed to be so used or employed as next hereinafter provided.

The Commissioner may, if he shall so think fit, grant or authorize the Collectors to grant licenses in respect of any Vessel or Boat not exceeding One hundred tons burden, upon such terms and conditions, and subject to such restrictions and stipulations as in such licenses mentioned, notwithstanding any general Regulations made in pursuance of this Act, and whether the said Regulations shall be revoked or not; and if any Vessel or Boat so licensed shall not comply with the conditions imposed by or expressed in any such License, or if such Vessel or Boat shall be found without having such License on board, or if such License shall not, when required, be produced and delivered for examination to any Officer of Customs or other person duly employed for the prevention of Smuggling, demanding the same, then, and in every such case, such Vessel or Boat, and the goods laden on board thereof, shall be forfeited.

The Commissioner may revoke, alter, or vary any License, or Licenses, granted under any former Act, or which may hereafter be granted under this or any other Act relating to the Customs.

If any such Vessel or Boat shall be used in the exportation or importation, or the shipping, unshipping, landing, removal, carriage, or conveyance of any uncustomed or prohibited goods, the same shall be forfeited, and the Owner and Master of every such Vessel or Boat shall each forfeit and pay a Penalty equal to the value of such Vessel or Boat, not in any case exceeding Five Hundred Pounds.

The Owner of every Ship belonging, wholly, or in part, to any of Her Majesty’s subjects, shall paint or cause to be painted, upon the outside of the stern of everp Boat belonging to such Ship, the name of such Ship, and the Port or place to which she belongs, and the Master’s name, withinside the transom, in white or yellow Roman letters, not less than two inches in length, on a black ground, on pain of the forfeiture of every such Beat not so marked, wherever the same shall be found: Provided that as regards the Boats of Vessels arriving from parts beyond the seas no such forfeiture shall be incurred until the expiration of forty-eight hours after the arrival of such vessels respectively.

The Owner of every Boat, not belonging to any Ship, shall paint, or cause to be painted, upon the stern of such boat, in white or yellow Roman letters, of two inches in length, on a black ground, the name of the Owner of the Boat, and the Port or place to which she belongs, on pain of the forfeiture of such Boat not so marked wherever the same shall be found.

All Ships and Boats belonging wholly or in part to Her Majesty’s subjects, having false bulkheads, false bows, double sides, or bottoms, or any secret or disguised place whatsoever, adapted for the purpose of concealing goods, constructed in such Ships or Boats, or having any hole, pipe, or device, in or about such Ships or Boats adapted for the purpose of running goods, shall be forfeited; and all foreign Ships or Boats coming into any Port of the Colony, having on board any goods liable to the payment of duties, or prohibited to be imported into the Colony, concealed in false bulkheads, false bows, double sides or bottoms, or in any secret or disguised place whatsoever, constructed in such Ship or Boats, shall be forfeited.

If any goods liable to the payment of duties shall be unshipped from any Ship or Boat in the Colony (Customs or other duties not being first paid or secured), or if any prohibited goods whatsoever shall be imported or brought into the Colony, or if any goods, whatever, which shall have been warehoused or otherwise secured in the Colony, either for Home Use or Exportation, shall be clandestinely or illegally removed from or out of any Warehouse or place of security, or if any goods which are prohibited to be exported shall be put on board any Ship or Boat, with the intent to be laden or shipped for Exportation, or shall be brought to any quay, wharf, or other place in the Colony, in order to be put on board any Ship or Boat for the purpose of being exported, or if any goods which shall be prohibited to be exported or carried coastwise shall be found in any package produced to any Officer of Customs, as containing goods not so prohibited, or if any goods, subject to any duty or restriction in respect of Importation, or which are prohibited to be imported into the Colony, shall be found or discovered to have been concealed in any manner on board any Ship or Boat within the limits of any Port of the Colony, or shall be found, before or after landing, to have been concealed in any manner on board any such Ship or Boat within such limits as aforesaid, then, and in every of the foregoing cases, all such goods shall be forfeited, together with any goods which shall be found packed with or used in concealing them.

All goods, the Importation of which is in any way way restricted, which are of a description admissible to duty, and which shall be found or seized in the Colony, under any law relating to the Customs, shall for the purpose of proceeding for the forfeiture of them, or for any penalty incurred in respect of them, be in any information exhibited on account of such forfeiture or penalty described as, and on the trial of hearing thereof be deemed and taken to be, goods liable to and unshipped without payment of duties, unless the contrary be proved.

All Gold, other than Gold Coin, which shall be shipped or water-borne to be shipped before due Entry thereof, and all such Gold found in any Vessel, Boat, or Carriage, or upon any Horse or other animal, or about the person of any one in charge of any such Vessel, Boat, Carriage, Horse or other animal, or in the possession of any person, being conveyed towards the coast of the Colony, or towards any Port thereof, or towards any quay, for the purpose of Exportation, contrary to any Law or Regulation for the time being in force relating to the Export of Gold, shall be forfeited, and such Gold so found in any Vessel, Boat, or Carriage, or upon any Horse or other animal, or about the person of any one in charge thereof respectively, or in the possession of any person, being conveyed as aforesaid, shall be deemed to be conveyed for the purpose of Exportation, unless the contrary be proved.

If any Ship or Boat shall be found or discovered to have been within one league of the Coast of the Colony, any such Ship or Boat so found or discovered having on board or in any manner attached thereto, or having had on board or in any manner attached thereto, or conveying, or having conveyed, in any manner, any Spirits, not being in a cask or other vessel capable of containing liquids of the size or content of fourteen gallons at the least, or in glass bottles or stone bottles not exceeding the size of three pint bottles and being really part of the cargo, or any Opium, not being in a cask or package containing forty-five pounds weight of Opium at the least or being separated or divided in any manner within any cask or package, or any Tobacco or Snuff, not being in a cask or package, containing sixty pounds weight of Tobacco or Snuff at the least, or being separated or divided in any manner within any cask or package, or any Cigars, not being in a cask or package containing sixty pounds weight, or ten thousand in number of cigars at the least, or any Cordage or other articles adapted and prepared for slinging or sinking small casks, or any casks or other vessels whatsoever, of less size or content than fourteen gallons, of the description used for the smuggling of Spirits, then, and in every such case, the said Spirits, Opium, Tobacco, Snuff, and Cigars, together with the casks or packages containing the same, and the Cordage or other articles, casks, and other vessels of the description aforesaid, and also the Ship or Boat, shall be forfeited.

If any Ship or Boat shall be found, or discovered to have been within any Port, Bay, Harbour, River or Creek of the Colony, having on board, or in any manner attached thereto, or having had on board or attached thereto, or conveying, or having conveyed, in any manner, any Spirits, not being in a cask or other vessel capable of containing liquids of the size or content of fourteen gallons at the least, or in glass bottles or stone bottles not exceeding the size of three pint bottles and being really part of the cargo, or any Opium not being in a cask or package containing forty-five pounds weight of such Opium at the least, or being separated or divided in any manner within any cask or package, or any Tobacco or Snuff, not being in a cask or package containing sixty pounds weight of such Tobacco or Snuff at the least, or being separated or divided in any manner within any cask or package, or any Cigars not being in a cask or package containing sixty pounds weight, or ten thousand in number of Cigars at the least, every such Ship or Boat, and such Spirits, Opium, Tobacco, Snuff and Cigars, shall be forfeited: but if it shall be made to appear to the satisfaction of the Commissioner that such Spirits, Opium, Tobacco, Snuff and Cigars, were on board without the knowledge or privity of the Owner or Master of such Ship or Boat, and without any wilful neglect or want of reasonable care on their parts, then and in such case the Commissioner shall deliver up the said Ship or Boat to the Owner or Master of the same.

If any Ship or Boat whatever, shall be found within the limits of any Port of the Colony with a cargo or passengers on board, and such Ship or Boat shall afterwards be found light, or in ballast, and the Master is unable to give a due account of the Port or place within the Colony where such Ship or Boat shall have legally discharged her cargo or passengers, such Ship or Boat shall be forfeited.

Every Ship or Boat belonging wholly, or in part, to Her Majesty’s subjects, or having on board one or more of Her Majesty’s subjects, which shall be found or discovered to have been within one league of the coast of the Colony, from which any part of the lading of such Ship or Boat shall have been thrown overboard, or on board which any of the goods shall be staved or destroyed to prevent seizure, shall be forfeited.

When any Ship or Boat, belonging wholly, or in part, to Her Majesty’s subjects, or having one-half of the persons on board subjects of Her Majesty, shall be found within one league of the coast of the Colony, and shall not bring to upon signal made by any Vessel or Boat in Her Majesty’s Service or in the service of the Revenue, hoisting the proper pendant and ensign, in order to bring such Ship or Boat to, and thereupon chase shall be given, if any person or persons on board such Ship or Boat so chased, shall, during the chase, or before such Ship or Boat shall bring to, throw overboard any part of her lading, or shall stave or destroy any part of such lading to prevent seizure thereof, then and in any such case, such Ship or Boat shall be forfeited; and all persons escaping from any such Ship or Boat, or from any Foreign Ship or Boat during any chase made thereof by any Vessel, or Boat in Her Majesty’s Service, or in the Service of the Revenue shall be deemed subjects of Her Majesty, unless the contrary be proved.

If any Ship or Boat, liable to seizure or examination under this or any Act for the prevention of Smuggling, or for the Regulation of Passenger Ships, shall not bring to when required so to do on being chased by any Vessel or Boat in Her Majesty’s Navy, having the proper pendant and ensign of Her Majesty’s Ships hoisted, or by any Vessel or Boat duly employed for the prevention of Smuggling, having a proper pendant and ensign hoisted, it shall be lawful for the Captain, Master, or other Person having the charge or command of such Vessel or Boat in Her Majesty’s Navy, or employed as aforesaid (first causing a gun to be fired as a signal), to fire at or into such Ship or Boat, and such Captain, Master, or other person acting in his aid, or by his direction, shall be and is hereby indemnified and discharged from any indictment, information, penalty, action, or other proceeding, for so doing.

Any Officer of Customs, or other person duly employed for the prevention of Smuggling, produciug his warrant or deputation (if required), may go on board any Ship which shall be within the limits of any Port of the Colony, and rummage and search the cabin and all other parts of such Ship, for prohibited or uncustomed goods, and remain on board such Ship so long as she shall continue within the limits of such Port.

Any Officer of Customs, or other person acting in his aid, or duly employed for the prevention of smuggling, may, upon reasonable suspicion, stop and examine any cart, waggon, or other means of conveyance, for the purpose of ascertaining whether any smuggled goods are contained therein; and if no such goods shall be found, the officer or other person so stopping and examining such cart, waggon, or other conveyance, having had probable cause to suspect that such cart, waggon, or other conveyance had smuggled goods contained therein, shall not on account of such stoppage and search, be liable to any prosecution or action at law on account thereof; and all persons driving or conducting such cart, waggon, or other conveyance, refusing to stop or allow any such examination when required in the Queen’s name, shall forfeit the sum of One Hundred Pounds.

Any Officer of Customs, or person acting under the direction of the Commissioner, having a writ of assistance issued from the Supreme Court, may in the day time, enter into and search any house, shop, cellar, warehouse, room, or other place, and, in case of resistance, break open doors, chests, trunks, and other packages, and seize and bring away uncustomed or prohibited goods, and put and secure the same in the Queen’s Warehouse, and may take with him any constable, police, or other public officer, duly sworn as such, who may act as well without the limits of the district or place (if any) for which he shall be so sworn as within such limits; and all writs of assistance so issued shall continue in force during the Reign for which they were granted, and for six months afterwards.

All Ships, Boats, Carriages, or other means of conveyance, together with all Horses and other animals made use of in the removal, carriage, or conveyance, of any goods, liable to forfeiture under this or any other Act relating to the Customs, shall be forfeited.

All Ships, and Boats, and all goods whatsoever liable to forfeiture, and all persons liable to be detained for any offence under this or any other Act relating to the Customs may be seized or detained in any place, either upon land or water, by any Officer or Officers of Customs or by any person having authority from the Commissioner to seize, or duly employed for the prevention of smuggling, and all Ships, Boats, and goods so seized shall, as soon as conveniently may be, be delivered into the care of the proper Officer appointed to receive the same, and the forfeiture of any Ship or Boat shall be deemed to include her tackle, apparel, and furniture, and the forfeiture of any goods shall be deemed to include the package in which the same are found, and all the contents thereof.

If any goods liable to forfeiture, under this or any other Act relating to the Customs, shall be stopped or taken by any Police Officer, or other person acting by virtue of any Law or Ordinance, or otherwise duly authorised, such goods shall, as soon as conveniently may be, be carried to the Customs Warehouse, next to the place where the goods were stopped or taken, and there delivered to the proper Officer appointed to receive the same.

If any such goods shall be stopped or taken by any Police Officer on suspicion that the same have been feloniously stolen, the said Officer may carry the same to the Gaol to which the person charged with stealing the same is taken, there to remain until and in order to be produced at the trial of such person; and in such case the Officer is required to give notice in writing to the nearest Collector or Chief Officer of Customs of his having so detained the said goods, with the particulars of the same; and immediately after the trial of the person charged as aforesaid, all such goods shall be conveyed to and deposited in the Customs Warehouse as aforesaid to be proceeded against according to law; and in case any Police Officer making detention of any such goods shall neglect to convey the same to such Warehouse, or to give the notice of having stopped the same as before prescribed, such Officer shall forfeit the sum of Twenty Pounds.

Whenever any Ship, Boat, or goods shall be seized as forfeited under this or any Act relating to the Customs, the Collector or Seizing Officer shall forthwith give notice, in writing, of such seizure and of the grounds thereof, to the Master or Owner of such Ship, Boat, or goods, if known (unless such Master or Owner be present at the seizure), either by delivering such notice to him personally, or by delivering the same at his usual or last known place of abode or business, or by letter addressed to him at such place of abode or business, and transmitted by post; and any Ship, Boat, or goods, so seized under any law relating to the Customs, shall be deemed and taken to be condemned, and may be sold in the manner directed by law in respect to Ships, Boats, and goods seized and condemned for breach of any law relating to the Customs, unless the person from whom the same shall have been seized, or the Owner thereof, or his Agent, shall within one month from the day of seizure, give notice in writing to the person seizing the same, or to the Collector, or other Chief Officer of the Customs, at the nearest Port, that the liability to forfeiture of such Ship, Boat, or goods is disputed; and unless an action shall, within two months from the day of seizure, be brought by such person or Owner in the Supreme Court against the Commissoner, for the purpose of determining the liability to forfeiture of such Ship, Boat, or goods.

All Ships and Boats, and all goods whatsoever, which shall have been seized and condemned for breach of any law relating to the Customs, shall be disposed of as soon as conveniently may be after the condemnation thereof, in such manner as the Commissioner may direct.

As to Offences committed by and Penalties attaching to persons:

Any proper Officer of Customs, or other person duly employed for the prevention of Smuggling, may search any person on board, or proceeeding on board, any Ship or Boat within the limits of any Port in the Colony, or any person who shall have landed from any Ship or Boat, provided there be good reason to suppose that such person has any uncustomed or prohibited goods secreted about his person; and if any person shall obstruct any such Officer or other person duly employed as aforesaid, in going, remaining, or returning from on board, or in searching such Ship, Boat, or person, every person so offending shall forfeit the sum of One Hundred Pounds; and if any Passenger or other person on board, or proceeding on board, any such Ship or Boat, or who may have landed from any such Ship or Boat, shall, upon being questioned by any such Officer, or other person duly employed as aforesaid, whether he has any smuggled goods upon his person or in his possession, deny the same, and such goods shall, after such denial, be discovered to be or to have been upon his person, or in his possession, such goods shall be forfeited, and the person offending shall forfeit treble the value of such goods.

Every person who shall be concerned in importing or bringing into the Colony or exporting therefrom any prohibited goods, or any goods the Exportation or Importation of which is restricted, contrary to such prohibition or restriction, and whether the same be shipped or unshipped or not, and every person who shall ship or unship, or assist, or be otherwise concerned in the shipping or unshipping of any goods which are prohibited, or of any goods which are restricted and exported or imported contrary to such restriction, or of any goods liable to Duty the Duties for which have not been paid or secured, or who shall knowingly harbor, keep, or conceal, or who shall knowingly permit, or suffer, or cause, or procure, to be harbored, kept, or concealed any such goods, or any goods which shall have been illegally removed without payment of Duty from any Warehouse or place whatsoever, or to whose hands and possession any such goods shall knowingly come, or who shall assist, or be concerned in the illegal removal of any goods from any such Warehouse or place, or who shall be in any way knowingly concerned in conveying, removing, depositing, concealing, or in any manner dealing with any goods liable to Duties of Customs, with intent to defraud Her Majesty of such Duties, or any part thereof, or who shall be in any way knowingly concerned in any fraudulent evasion, or attempt at evasion of such duties, or any part thereof, shall in each and every of the foregoing cases, forfeit either treble the value of the goods, or the Penalty of One Hundred Pounds, at the election of the Commissioner.

Every person who shall remove any goods imported into the Colony from any Ship, Quay, Wharf, or other place, previously to the examination thereof by the proper Officer, unless under the care or authority of such Officer, or who shall remove or withdraw from any Quay, or Wharf, or other place, any goods entered to be warehoused, after the landing thereof, so that no sufficient account is taken thereof by the proper Officer, or so that the same are not duly warehoused, or who shall assist or be otherwise concerned in such removal or withdrawal, or who shall knowingly harbor, keep, or conceal, or knowingly suffer, or procure, to be harboured, kept, or concealed, any such goods, or to whose possession any such goods shall knowingly come, shall forfeit either treble the value thereof, or the penalty of One Hundred Pounds, at the election of the Commissioner.

Every person who shall ship or unship, or be aiding or concerned in the shipping or unshipping of any goods liable to forfeiture under this or any other Act relating to the Customs, or who shall carry or conceal, or be aiding or concerned in the carrying or concealing of any such goods, shall forfeit for every such offence treble the value of such goods, or the sum of One Hundred Pounds, at the election of the Commissioner, and every such person may be detained to be dealt with as hereinafter directed.

Every person who shall be on board any Ship or Boat liable to forfeiture under this or any Act relating to the Customs for being found or discovered to have been within one league of the Coast of the Colony, having on board, or in any manner attached thereto, or having had on board, or in any manner attached thereto, or conveying, or having conveyed in any manner, such goods or things as subject such Ship or Boat to forfeiture, or who shall be within any such distance as aforesaid on board any Ship or Boat from which any part of the cargo or lading shall have been thrown overboard, or staved, or destroyed to prevent seizure, shall upon being duly convicted of any of the said offences before any Justice be adjudged by such Justice for the first offence to be imprisoned in any gaol, and there kept to hard labor for any term not less than six nor more than nine months, and for the second offence, for any term not less than nine nor more than twelve months, and for the third or any subsequent offence, for eighteen months; and every such person may be detained to be dealt with as hereinafter directed.

Every person who shall be on board any Ship or Boat liable to forfeiture under this or any other Act relating to the Customs for being found or discovered to have been within any Port, Bay, Harbour, River, or Creek of the Colony, having on board, or in any manner attached thereto, or having had on board, or in any manner attached thereto, or conveying, or having conveyed, in any manner, such goods or things as subject such Ship or Boat to forfeiture, or who shall be on board any of Her Majesty’s Ships or Vessels, or on board any Ship or Vessel in Her Majesty’s employment or service, or on board any Foreign Post Office Packet, being a National Vessel, employed in carrying the mails between any Foreign Country and the Colony, such last mentioned Ships, Vessels, or Packets, being found or discovered to have been within any Port, Bay, Harbour, River, or Creek of the Colony, having on board, or in any manner attached thereto, or having had on board, or in any manner attached thereto, or conveying, or having conveyed, in any manner, any spirits, not being in a cask or other vessel capable of containing liquids of the size or content of fourteen gallons at the least, or in glass bottles or stone bottles, not exceeding the size of three pint bottles, and being really part of the cargo, or any Opium, not being in a cask or package containing forty-five pounds weight of such Opium at the least, or being separated or divided in any manner within a cask or package, or any Tobacco or Snuff, not being in a cask or package containing sixty pounds weight of such Tobacco or Snuff at least, or being separated or divided in any manner within any cask or package, or any cigars, not being in a cask or package containing sixty pounds weight, or ten thousand in number of cigars, at the least, shall forfeit the sum of One Hundred Pounds, and every such person may be detained to be dealt with as hereinafter directed.

Where any person or persons, being part of the crew of any of Her Majesty’s Ships or Vessels, or of any Ship or Vessel in Her Majesty’s employment or service, and liable to detention, shall have been detained under any law relating to the Customs, such person or persons, upon notice thereof by the detaining Officer to the Commanding Officer of the Ship or Vessel, shall be placed in security by such Commanding Officer on board such Ship or Vessel, until such detaining Officer shall have obtained a warrant from a Justice for bringing such person before him, or any other Justice, to be dealt with according to law; which warrant such Justice is required to grant upon complaint made to him by such Officer of Customs, stating the offence for which such person is liable to detention.

If any person liable to be detained under this or any other Act relating to the Customs, shall not be detained at the time of committing the offence for which he is so liable, or shall, after detention, make his escape, such person may, at any time afterwards, be detained to be dealt with as if detained at the time of committing such offence.

Whenever any person shall have been detained and taken before any Justice, for being on board any Ship or Boat within any Port, Bay, Harbor, River, or Creek, of the Colony, such Ship or Boat having on board, or having had on board, Spirits, Opium, Tobacco, or Cigars, in such casks or packages as would under this or any other Act relating to the Customs subject the same to forfeiture, or for unshipping, or for aiding or being concerned in the unshipping of any Spirits, Opium, or Tobacco, or for shipping, or for aiding or being concerned in the shipping of any Gold, respectively liable to forfeiture under this or any other Act relating to the Customs, or under any Regulation for the time being in force, or for carrying or concealing, or for aiding or being concerned in the carrying or concealing of any such Spirits, Opium, Tobacco, Cigars, or Gold, and it shall appear to such Justice that the quantity of Spirits in respect of which such person has been so detained does not exceeed two gallons or that the quantity of Opium in respect of which such person has been detained does not exceed five pounds weight, or that the quantity of Tobacco in respect of which such person has been so detained does not exceed ten pounds weight, or that the quantity of Gold in respect of which such person has been so detained does not exceed eight ounces weight, such Justice may proceed summarily upon the case without any information, and although no direction shall have been given by the Commissioner, and convict such person of such offence, and adjudge that such person shall, in lieu of any other Penalty, forfeit any sum not less than the single value nor more than treble the value of such goods, including the duties of Importation or Exportation due thereon, and, in default of payment of such sum of money, commit such person to any Gaol for any time not exceeding One Month.

When any person shall have been detained for any offence against this or any other Act relating to the Customs, and taken before any Justice, such Justice may, if he see reasonable cause, order such person to be detained in Gaol, or in the custody of the Police, a reasonable time, to obtain the order of the Commissioner, and to prepare the necessary Informations, Convictions, and Warrants of Commitment, and at the expiration of such time, to be brought before him, or any other Justice or Justices, who may then finally hear and determine the matter; but any person so detained or apprehended may, at the discretion of such Justice, be liberated, on giving by recognizance, security to the satisfaction of such Justice, in the sum of One Hundred Pounds, or in the amount of the penalty sought to be recovered, to appear at such time and place as shall be appointed by such Justice for hearing the case.

If any person shall offer for sale any goods, under pretence that the same are prohibited, or have been unshipped and run on shore without payment of duties, all such goods (although not liable to any duties or prohibited) shall be forfeited, and every person so selling or offering for sale such goods shall forfeit treble the value thereof.

No subject of Her Majesty, other than Officers of the Navy or Customs, shall intermeddle with or take up any Spirits, being in casks of less content than fourteen gallons, which may be found floating upon or sunk in the sea within one league of the Colony; and if any Spirits shall be so intermeddled with or taken up, the same shall be forfeited, together with any Ship or Boat in which they are found.

No person shall, after sunset and before sunrise, between the first day of April and the first day of October, or after the hour of seven in the evening, and before the hour of six in the morning, at any other time of the year, make, or aid, or assist in making, any signal in or on board or from any Ship or Boat, or on or from any part of the Coast or Shore of the Colony, or within one league of any part of such Coast or Shore, for the purpose of giving notice to any person on board any Smuggling Ship or Boat, whether any person so on board of such Ship or Boat be or be not within distance to notice any such signal; and if any person, contrary to this Act, shall make, or cause to be made, or aid or assist in making, any such signal, such person so offending shall be guilty of a misdemeanour; and any person may stop, arrest, and detain the person so offending, and convey him before any Justice, who, if he see cause, shall commit the offender to the next Gaol, there to remain until delivered by due course of Law; and it shall not be necessary to prove on any indictment or information in such case that any Ship or Boat was actually on the Coast; and the offender being duly convicted shall by order of the Court before whom he shall be convicted, either forfeit the penalty of One Hundred Pounds, or, at the discretion of such Court, be committed to the Common Gaol or House of Correction, there to be kept to Hard Labour for any term not exceeding One Year.

If any person be charged with, informed against, or indicted, for having made or caused to be made or for aiding or assisting in making such signal as aforesaid, the burden of proof that such signal so charged as having been made with intent and for the purpose of giving such notice as aforesaid was not made with such intent and for such purpose shall be upon the defendant against whom such charge is made or such information or indictment is filed or found.

Any person whatsoever may prevent any signal being made as aforesaid, and may go upon any lands for that purpose, without being liable to any Indictment, Information, Suit, or Action, for the same.

All persons assembled to the number of three or more for the purpose of unshipping, carrying, or concealing any Spirits, Opium, Tobacco, or Cigars, respectively, liable to forfeiture under this or any other Act relating to the Customs, and every person who shall by any means procure or hire, or shall depute or authorize any other person to procure or hire, any person or persons to assemble for the purpose of being concerned in unshipping carrying or concealing any goods which are prohibited to be imported, or the duties for which respectively have not been paid or secured, and every person who shall obstruct any Officer of Customs, or any person acting in his aid or assistance, or duly employed for the prevention of Smuggling, in the execution of his duty, or in the due seizing of any goods liable to forfeiture by this or any other Act relating to the Customs, or who shall rescue, or attempt to rescue, or cause to be rescued, any goods which have been duly seized, or who shall before or at or after any seizure, throw away, stave, break, or otherwise destroy any goods, to prevent the seizure thereof, or the securing of the same, shall, upon being duly convicted of any of the said offences before any Justice of the Peace, be adjudged by such Justice, for the first offence, to be imprisoned in any Gaol or House of Correction, and there kept to hard labour for any term not less than six or more than nine months, and for the second offence, for, any term not less than nine or more than twelve months, and for the third or any subsequent offence, for eighteen months.

If any persons, to the number of three or more, armed with firearms, or other offensive weapons, shall within the Colony, or within the limits of any Port, Bay, Harbour, River, or Creek thereof, be assembled in order to be aiding and assisting in illegally landing, running, or carrying away prohibited goods, or any goods liable to duties which have not been paid or secured, or in rescuing or taking away any such goods after seizure, from the Officer of the Customs or other Officer or person authorized to seize the same, or from any person employed by or assisting them, or from the place where the same shall have been lodged by them, or in rescuing any person who shall have been apprehended for any offence made Felony by this or any other Act relating to the Customs, or in preventing the apprehension of any person who shall have been guilty of such offence, or be so aiding or assisting every person so offending, shall be guilty of Felony, and shall be liable at the discretion of the Court before which he shall be convicted, to be kept in penal servitude for life, or for any term not less than six years.

If any person shall maliciously shoot at any Vessel or Boat belonging to Her Majesty’s Navy, or in the Service of the Revenue, within one league of any part of the Colony, or shall maliciously shoot at, maim, or wound, any Officer of Customs, or any person acting in his aid or assistance, or duly employed for the prevention of smuggling, in the execution of his office or duty, every person so offending, and every person aiding, abetting, or assisting therein, shall be guilty of Felony, and shall be liable, at the discretion of the Court before which he shall be convicted, to be kept in penal servitude for life, or for any term not less than six years.

Every person who shall wilfully cut away, cast adrift, remove, alter, deface, sink, or destroy, or in any other way injure, or conceal, any Boat, buoy, rope, or mark, in the charge of or used by any person for the prevention of smuggling, or in or for the use or service of the Customs, shall for every such offence forfeit the sum of Twenty Pounds.

If any person, in company with more than four others, be found with any goods liable to forfeiture under this or any other Act relating to the Customs, or if any person, in company with one other person, be found with any such goods within five miles of the sea coast, or of any tidal river, carrying fire arms, or other offensive weapons, or disguised in any way, every such person shall be guilty of Felony, and shall be liable, at the discretion of the Court before which he shall be convicted, to be kept, in penal servitude for any term nor exceeding four years.

If any person shall assault, or by force or violence resist or obstruct any Officer of Customs, or other person duly employed for the prevention of Smuggling, in the due execution of his duty, or any person acting in his aid or assistance, every person so offending shall be guilty of a misdemeanor, and shall be liable, at the discretion of the Court before which he shall be convicted to be kept in penal servitude for any term not exceeding four years.

The commanding Officer for the time being of any Vessel or Boat employed for the prevention of smuggling, may haul any such Vessel or Boat upon any part of the coasts of the Colony or the shores, banks, or beaches, of any Port, Bay, Harbour, River or Creek of the same (not being a garden, orchard, or pleasure ground, or place ordinarily used for any bathing machine), which shall be deemed most convenient for that purpose, and may moor any such Vessel or Boat on such part of the aforesaid coasts, shores, banks, and beaches, below high-water mark, and over which the tide flows on ordinary occasions, and may continue such Vessel or Boat so moored as aforesaid for such time as he shall deem necessary and proper, and such commanding Officer, and any person acting under his direction shall not be liable to any indictment, information, action, or suit, for so doing.

Any Officer of Customs, or any other person acting in his aid or assistance, or duly employed for the prevention of smuggling, when on duty, may patrol upon, and pass freely along and over any part of the coasts of the Colony, or any railway, or the shores or banks of any Port, Bay, Harbour, River, or Creek of the same (not being a garden, orchard, or pleasure ground,) and any such Officer or person so patrolling shall not be liable to any indictment, information, action, or suit, for so doing.

As to Rewards for Convictions and Seizures:

The Governor may, upon conviction of any person of an offence against this or any other Act relating to the Customs, order to be paid or distributed, out of the Revenue of Customs, to or amongst any Officer or Officers or other person or persons who shall have lawfully apprehended or detained the person so convicted, or shall otherwise have been active in procuring such conviction, such Reward as the Governor may see fit, not exceeding upon the conviction of any one person, the sum of £50: And the Governor may also order to be paid or distributed, out of the said Revenue, to or amongst any Officer or Officers, or other person or persons by whom, or through whose means or information, any seizure shall have been made or penalty recovered or adjudged to be paid under this or any other Act relating to the Customs, such Reward as the Governor may see fit, not exceeding, as the case may be, the amount of the proceeds, or the value as determined by the Governor, of such seizure, or the amount of such penalty.

As to Collusive Seizures:

If any Officer of Customs, or other person whosoever, duly employed for the prevention of Smuggling, shall make any Collusive Seizure, or shall deliver up, or make any agreement to deliver up, or not to seize, any Vessel or Boat, or any carriage or animal, or any goods liable to forfeiture, or shall take any bribe, gratuity, recompense, or reward, for the neglect or non-performance of his duty, or shall conspire or connive with any person to import export into or from the Colony, or shall be in any way concerned in the importation or exportation into or from the Colony, of any goods prohibited to be imported or exported, or liable to duties of Customs, for the purpose of seizing any Ship, Vessel, Boat, Carriage, animal, or goods, and obtaining any Reward for such Seizure, or otherwise, every such Officer or other person shall forfeit, for every such offence, any sum not exceeding five hundred pounds, and be rendered incapable of serving Her Majesty in any office whatever, either civil or military; and every person who shall give, or offer, or promise to give, or procure to be given, any bribe, recompense, or reward, to, or shall make any collusive agreement with any such Officer or person as aforesaid, to induce him in any way to neglect his duty, or to do, conceal, or connive at, any act whereby any of the provisions of this or any other Act relating to the Customs may be violated or evaded, shall forfeit any sum not exceeding two hundred pounds.

As to the course of procedure for recovering Duties, and Penalties, and enforcing Forfeitures under this or any other Act relating to the Customs:

All Duties, Penalties, and Forfeitures, incurred under or imposed by this or any other Act relating to the Customs, and the liability to Forfeiture of any goods seized under the authority thereof, shall and may, except as hereinafter provided, be sued for, prosecuted, determined, and recovered by action in the Supreme Court in which the Commissioner on behalf of the Crown shall be the nominal Plaintiff or Defendant as the case may require; and in every such action the practice shall be the same, as nearly as conveniently may be, as in proceedings between Subject and Subject; and any costs to which any Subject shall be entitled in any such proceeding may be paid by the Commissioner out of the Revenue of Customs.

Where the amount of any Duties or Penalties claimed by the Crown shall not exceed the sum of One Hundred Pounds, such Duties or Penalties shall not be sued for or enforced in the Supreme Court, but by information before any Justice, or by information, suit, or other appropriate proceeding, in any Inferior Court of Civil jurisdiction, in the name of the Commissioner or some Officer of Customs; for which purposes, any such Court shall have jurisdiction in such cases, with the like power to enforce or mitigate any Penalty sought to be recovered as is hereinafter confered upon Justices: Provided, that if upon consideration of the facts and circumstances of, or the questions of Law involved in any case so excepted from the jurisdiction of the Supreme Court, it shall appear to the Commissioner desirable that such case should be tried in such last mentioned Court, he shall certify such his opinion to the Governor, who may thereupon make and issue an order to the Commissioner, authorising him to bring such case in such Court, and the purport of such order shall be endorsed on any process to be issued out of such Court in such case at the suit or prosecution of the Crown, in the words following, that is to say,—“By order of the Governor this case appearing to be a fit case to be tried in the Supreme Court” and the same shall confer jurisdiction on such Court to try the same.

It shall be optional for the Defendant in any case, except as hereinafter provided, where the amount of Duties or Penalties claimed by the Crown shall not exceed the sum of One Hundred Pounds, to require that instead of proceeding against him on account thereof by information before any Justice or any Inferior Court, as aforesaid, the proceedings shall be brought in the Supreme Court, and upon the request in writing of such Defendent, delivered to the Commissioner or Collector, such proceedings may be instituted in the Supreme Court; for which purpose on notice in writing by the Defendant to the Justice or Inferior Court, if proceedings have been already commenced, such Justice or Court shall adjourn the case for two days to afford the Defendant an opportunity of delivering such request; and in order to confer jurisdiction on the Supreme Court, it shall be sufficient to state such request on the back of any process, to be issued in such case, in the words following, that is to say, “On the requisition of the Defendant, who prefers a trial by the Supreme Court;” and such endorsement on the process, signed by the Commissioner, shall be evidence to the Court of the same, notwithstanding the provisions hereinbefore contained: Provided, that in any case where proceedings shall have been already commenced before such Justice or Inferior Court, and the Defendant shall be under bail or recognizance to appear, or in custody for default of such bail, or where the hearing of such case shall have been commenced, such proceedings shall not be removed, but such Inferior Court or Justice shall hear and determine the case.

If any suit or prosecution for the recovery or enforcement of any Duty or Penalty in which the amount shall exceed the sum of one hundred pounds, shall have been commenced in the Supreme Court, the Commissioner, at his discretion may, on the Defendant’s request in writing to him, order such suit or prosecution to be brought by information before any Justice, or before any Inferior Court of Civil jurisdiction, whereupon such suit or prosecution in the Supreme Court shall cease; and on the production of an order of the Commissioner directing the bringing such proceeding before a Justice or Inferior Court, such Justice or Court shall receive such information, and in due course proceed to hear and determine the same.

In every action in the Supreme Court, at the suit or on behalf of the Crown, for the recovery or enforcement of any Duty, Penalty, or Forfeiture incurred under or imposed by this or any other Act relating to the Customs, a Writ of Arrest shall issue, as of course, on the application of the Commissioner, at the time of taking out the Writ of Summons whereby such action shall be commenced, or at any time thereafter, for the purpose of holding the Defendant to Bail, in like manner as a Defendant who is about to quit the Colony may be held to Bail.

Whenever the Commissioner or the proper Officer of Customs shall in any case proceed against any person or persons for any offence under this or any other Act relating to the Customs, before a Justice or any Inferior Court, any such Justice or Inferior Court shall and may, on sufficient information on Oath being given before such Justice or Court, that the offence charged has been committed, and that there is probable cause for believing that the Defendant is about to quit the Colony, or abscond, issue a Warrant to apprehend and bring such offender or offenders before such Justice or Court, or before any other Justice, and on such offender or offenders being so brought, to require him or them to give by recognizance security to the satisfaction of any such Justice or Court, in such amount as may by such Justice or Court, be deemed sufficient, to appear before such Justice or Court, or before any other Justice, at a time and place appointed for the hearing of the case, and in the meantime in default of such security, to commit such offender or offenders to gaol, or the custody of the Police, or other Constabulary force.

When by this, or any other Act relating to the Customs, a penalty is jointly and severally incurred by any number of persons, such persons may be proceeded against jointly or severally; and in case of a joint proceeding against such several persons for recovery of the penalty so severally incurred, the penalty shall be recoverable against each, notwithstanding that any one or more of such persons so jointly proceeded against may have allowed judgment to go by confession or default, or that the penalty adjudged to be paid by any one or more of the Defendants so jointly proceeded against may be of a different amount from that of the penalty recovered against any other or others of such Defendants, or that Judgment be given for one or more of such Defendants; and no judgment shall be reversed or avoided, or error in law alleged therein, on the ground that the same has been obtained by confession or default of any of the Defendants, nor on account of any difference in the amount of the penalties recovered against any two or more of them, nor on account of Judgment being given for any of such Defendants; but every such Judgment shall be valid and effectual against all and every the Defendants so jointly proceeded against, for the full amount of the penalty or penalties which they shall have been respectively adjudged to pay.

When any verdict shall pass against any person in the Supreme Court in any case in which a pecuniary penalty is imposed by this or any other Act relating to the Customs, and it shall appear that such person had been previously adjudged to pay the penalty in a like case, the presiding Judge may order that such person shall, in lieu of payment of any penalty, be imprisoned in any Gaol for a period not less than six nor more than twelve months, and the keeper of such Gaol is hereby required to receive any person committed under such order.

In all cases where any penalty, the amount of which is to be determined by the value of any goods is directed to be sued for under any Act relating to the Customs, such value shall, for the purpose of all proceedings in any Court or before Justices of the Peace, be estimated and taken according to the rate and price for which goods of a like kind and of the best quality, upon which the duties of importation shall have been paid, were or might have been sold about the time of the offence.

As to proceedings before Justices for recovery of Penalties and Forfeitures, and the prosecution of offences:

All informations exhibited before any Justice for any offence committed against this or any other Act relating to the Customs, and all summonses, convictions, and condemnations for such offences, and all warrants of any Justice founded upon such convictions may be in the form or to the effect in the Ninth schedule to this Act; and the form of information given in the said schedule, and the counts therein contained with reference to any offences created by or punishable under the several sections of this Act, to which the same or any of them relate, shall be applicable to and sufficient for all purposes in the prosecution of such offences; and where two or more counts are given upon the same section those counts may be used which apply most nearly to the circumstances of the case, and any one or more of the said counts may be included in the same information, together with any other count or counts, and in any case or for any offence for which no count is given in the said schedule, such count or counts may be substituted or added as circumstances may require; and every such information and every conviction and warrant of commitment for any offence committed against this or any other Act relating to the Customs, shall be deemed valid and sufficient in which the offence is set forth, either in the words of the Act by which the penalty for such offence has been inflicted, or in the words of the information by this Act prescribed; and the like counts shall be applicable to and sufficient for the like purposes, and be used in like manner in any proceedings in any Court having jurisdiction in such cases under this or any other Act relating to the Customs; and no conviction or warrant of commitment shall be held void by reason of any defect therein, and no party shall be entitled to be discharged out of custody on account of such defect, provided it be alleged in such warrant that the said party has been convicted of such offence, and that it shall appear to the Court or Judge before whom such warrant is returned that such conviction proceeded upon good and valid grounds, and every such warrant may be executed by any Officer of Customs or Police, and in any part of the Colony without further endorsement or sanction than that of the Justice issuing the same; and no objection shall be taken or allowed to any information or summons for any alleged defect therein, in substance or in form, or for any variance between such information or summons and the evidence adduced at the hearing in in support thereof.

Upon the exhibiting of any information before any Justice, for any offence against this or any other Act relating to the Customs for which offence the party charged is not liable to be detained, or by which information any penalty or forfeiture shall be sought to be recovered, or any punishment of hard labor sought to be inflicted, and where such information shall have been exhibited before such Justice within three years next after the date of the offence committed, such Justice or any other Justice having Jurisdiction in that behalf, from time to time, and at any time afterwards, may issue his summons directed to such party, stating shortly the matter of such information, and requiring him personally to appear at a certain time and place, before the same or any other Justice to answer the said information, and to be further dealt with according to law; and every such summons shall be served by any Officer of Customs or Police, or by any person to whom the same shall be delivered for that purpose, upon the party to whom it is so directed, by delivering the same to the party personally, or by leaving the same at his usual or last known place of abode or business, or on board any Ship or Vessel to which such party may belong, or may have lately belonged; and every such summons so served, shall be deemed sufficiently served.

Where any offence shall be committed in any place upon the water, not being within any Port, Bay, or Harbour of the Colony, or where the Officers have any doubt whether such place is within the boundaries or limits of such Port, Bay, or Harbour, such offence shall, for the purposes of this Act, be deemed and taken to be an offence committed on the High Seas.

In case of the non-payment of any penalty incurred for any offence in respect of which the offender is not liable to detention, the convicting or any other Justice may, by warrant under his hand, commit such party to any gaol within his Jurisdiction, there to remain until the penalty shall be paid, and such Justice is hereby also authorised and required when such party is convicted of any offence, for which the punishment of hard labour is inflicted, to commit such party by such warrant to any gaol, there to be kept to hard labour for such time as may be authorised by this or any other Act relating to the Customs, and such warrants may be executed in any part of the Colony, by any Officer of Customs or Police.

When any person is convicted before any Justice and adjudged to pay a pecuniary Penalty for any offence against this or any Act relating to the Customs, such Justice shall state, in the conviction, and also in the commitment of such person, if committed in default of payment, the Amount of Costs awarded to be paid by such person as well as the Penalty so adjudged, and shall commit such person until payment of such Penalty and costs.

As to the remission, mitigation, or increase of Fines, Forfeitures, and Punishments:

The Governor may mitigate, commute, or remit, upon such terms and conditions as he may think fit, any Penalty, Fine, Forfeiture, or Punishment, incurred or awarded under any law or regulation relating to the Customs, and may direct restoration as well after as before condemnation of any Ship, goods, or property whatsoever, seized under any such law or regulation: And in case the Governor’s order for any such mitigation, commutation, remission, or restoration, shall prescribe as a condition that no action or other civil proceeding shall be brought or instituted by the person in whose favour such order is made, or by his representatives, on account of any matter or thing referred to in such order, and such order or a copy thereof shall be delivered to such person, or left at his usual or last known place of abode or business, or on board any Ship or Vessel to which such person may belong, and the same shall subsequently be assented to, or taken advantage of by him or his representatives, then and in such case, any such action or Civil proceeding, brought or instituted contrary to such condition, shall, on satisfactory proof of the facts by affidavit, or otherwise, be stayed by the Court in which the same shall have been so brought or instituted or by any Judge thereof.

Where any person shall or may be convicted before any Justice in any penalty incurred as aforesaid, and except as is hereinafter provided, the said Justice may in cases where upon consideration of the circumstances he shall deem it expedient so to do, and for a first offence only, mitigate the payment of the said penalty, so as the sum to be paid by such person be not less than one fourth part of the amount of the penalty in which such person shall have been or may be convicted.

Any Justice before whom any person liable to be detained for any offence against this or any other Act relating to the Customs shall be brought, may either on the confession of such person of such offence, or on proof thereof upon oath, convict such person of any such offence; and every person so convicted shall immediately upon such conviction pay without any mitigation into the hands of such Justice, for the use of Her Majesty, the penalty imposed for such offence, or in default thereof, the said Justice shall by warrant under his hand, commit such person so convicted as aforesaid, and making such default as aforesaid, to any gaol, there to remain until such penalty shall be paid; and such Justice may also when any such person is convicted of any offence for which the punishment of hard labour is inflicted, commit such person to any gaol, there to be kept to hard labour for such time as he shall be authorised to commit by this or any other Act relating to the Customs: subject nevertheless, in every case mentioned in this present section, to the Governor’s power to mitigate, commute, or remit such penalty or punishment.

Where any person shall have been committed by any Justice to any Gaol, for non-payment of any penalty incurred under this or any other Act relating to the Customs, the Keeper of such Gaol, is hereby authorized and commanded (if such person shall cite this enactment to such Keeper,) to discharge such person at the end of six months from the commencement of his imprisonment, but not sooner.

If it shall appear that any person convicted before a Justice in any Penalty for an offence against this or any other Act relating to the Customs, has been before convicted of any similar offence, or of any other offence against this or any other Act relating to the Customs, it shall and may be lawful for the said Justice if he shall think fit, to order and adjudge that such person shall in lieu of such penalty be imprisoned in any Gaol, and there kept to hard labour for any period not less than Six nor more than Twelve Months.

Where any person shall have been convicted of any offence against this or any other Act relating to the Customs, for which such person would be liable to be committed to Hard Labour, it shall and may be lawful for the Justice before whom such person is so convicted, if such person be a Female, or be, if a Male, from physical infirmity incapable of hard labour, to order and adjudge that such person shall in lieu of being subjected to hard labour, be imprisoned in any Gaol within his jurisdiction, for the period during which such person would have been liable to be kept to hard labour, but in all such cases the cause of mitigation shall be stated in the Warrant of Commitment; and such person may be employed in any suitable labour.

Where any person shall have been convicted before any Justice, of any offence against this or any other Act relating to the Customs for which such person is liable to be committed to Hard Labour, and it shall at any time during the imprisonment of such person, be made to appear to the said or any Justice, that such person had before been convicted of a similar offence, or of any other offence against this or any other Act relating to the Customs, it shall be lawful for such Justice, and he is hereby required to commit such offender to some Gaol, to be kept to Hard Labour for any period not less than Nine nor more than Twelve months in the whole from the date of the first commitment, and to amend the Warrant of Commitment accordingly, and without including in such amendment any reference to the former conviction; and any Gaoler in whose custody such person shall be is hereby required, upon a written Order signed by any Justice, to produce such person before such last mentioned Justice.

Where any married woman shall be convicted before any Justice for any offence against this or any other Act relating to the Customs, she shall in default of paying any penalty she may have incurred, be liable to be committed to prison in the same manner as if she were sole and unmarried.

As to proceedings upon Writs of Habeas Corpus:

No Writ of Habeas Corpus shall issue to bring up the body of any person who shall have been convicted before any Justice under this or any other Act relating to the Customs, unless the party who shall have been so convicted, or his attorney or agent, shall state by affidavit in writing, duly sworn; the ground of objection to such conviction, and upon the return to such Writ no objection shall be entertained by the Court other than such as shall have been stated in such affidavit.

No such Writ shall issue without notice in writing to the Solicitor acting for the Crown, and no return to any such Writ shall be considered by the Supreme Court or any Judge thereof, unless there shall be produced to such Court or Judge, an affidavit in writing, duly sworn, stating that notice of the issuing of such Writ was given to such Solicitor, or left at his office four clear days before the return of such Writ, and with respect to all such Writs there shall be an interval of seven clear days at least between the day of issue and the day of the return thereof, and any such Writ issuing without notice, or not in conformity with the directions herein contained shall be void to all intents and purposes.

As to Prosecution by Indictment or information for Offences:

No Indictment or Information shall be preferred for any offence against this or any other Act relating to the Customs, nor shall any suit be commenced for the recovery of any Penalty or Forfeiture for any such offence, except in the cases of persons detained and carried before Justices in pursuance of this or any other such Act, unless such Indictment or Information shall be preferred under the direction of the Commissioner, or unless such suit be commenced in the name of the Commissioner or of some Officer of Customs.

All Actions, Suits, Indictments, or Informations brought or exhibited for or in respect of any offence against this or any other Act relating to the Customs, in any Court or before any Justice, may be brought or exhibited within three years next after the date of the offence committed, and not afterwards.

As to Proofs in Proceedings under the Customs’ Laws in any Court or before Justices:—

If in any suit or prosecution, in respect of any goods seized for non-payment of duties, or any other cause of forfeiture, or for the recovering any penalty or penalties under this or any other Act relating to the Customs, any question shall arise whether the Duties of Customs have been paid in respect of such goods, or the same have been lawfully imported, or unshipped, or lawfully shipped or water-borne to be shipped, then, and in every such case, the burden of proof shall be on the party alleging that such goods are duty-paid, lawfully imported or unshipped, or lawfully shipped or water-borne to be shipped, as the case may be.

The averment that the Commissioner has directed or elected that any information or proceedings under this or any other Act relating to the Customs shall be instituted, or that any Ship or Boat is Foreign, or belonging wholly or in part to Her Majesty’s subjects, or that any person detained or found on board any Ship, Vessel or Boat, liable to seizure, is or is not a subject of Her Majesty, or that any goods conveyed towards the coast of the Colony, or any Port thereof, or towards any Quay, were conveyed for the purpose of Exportation, contrary to this or any Act or Regulation relating to the Customs, or that any goods thrown overboard, staved, or destroyed, were so thrown overboard, staved or destroyed to prevent seizure, or that any goods thrown overboard, staved, or destroyed, when chased by any Ship or Boat in Her Majesty’s service, or in the service of the Revenue, were so thrown overboard, staved, or destroyed to avoid seizure, or that any person was employed for the prevention of Smuggling, or that the offence was committed within the limits of any Port, shall be deemed to be sufficient without proof of any such fact, unless the Defendant in any such case shall prove to the contrary.

If upon any trial a question shall arise whether any person is an Officer of Customs, or duly employed for the prevention of Smuggling, his own evidence thereof, or other evidence of his having acted as such, shall be deemed sufficient, and such person shall not be required to produce his Commission or Deputation, unless sufficient proof shall be given to the contrary; and upon the trial of any issue, or upon any judicial hearing, or investigation, touching any Seizure, Penalty, or Forfeiture, or other proceeding under any Law relating to the Customs, or incident thereto, where it may be necessary to give proof of any order issued by the Governor in Council, or by the Governor, or by the Commissioner, the order or any letter or instructions referring thereto, which shall have been officially received by any Officer of Customs, for his guidance, and under which he shall have acted as such Officer, or a copy of the “Government Gazette” in which such order may have been published, shall be admitted and taken as sufficient evidence and proof of such order.

The several Acts in force within the Colony which make the parties to suits and proceedings competent and compellable to give Evidence therein shall not be deemed to extend or apply to persons being parties on their own behalf, in any suit or proceeding instituted under this or any other Act relating to the Customs, but only to the Commissioner and other Officers of Customs suing or being sued on behalf of the Crown.

As to Actions against Officers of Customs:

No action (other than such actions as it is hereinbefore provided may be brought against the Commissioner or Collector as nominal defendants,) shall be commenced against the Commissioner or any Officer of the Customs, or against any person duly employed for the prevention of Smuggling, or acting under the direction of the Commissioner, for anything done in the execution of, or by reason of his office, until one month next after notice in writing shall have been delivered to him, or left at his usual place of abode by the Plaintiff, his Attorney, or Agent; in which notice shall be clearly stated, the cause of Action, and the Court in which the same is intended to be brought, the name and place of abode of the Plaintiff, and the name and place of business of such Attorney or Agent; and if any action shall be commenced against any such Officer or person, and no such notice shall have been given, such officer or person may call upon the Plaintiff to establish to the satisfaction of the Court, or a Judge thereof, on affidavit, that such action is brought for some act, matter, or thing, not done in the execution of, or by reason of his office, and if the Plaintiff shall fail so to satisfy the Court or Judge, such action shall be stayed: Provided always, that if the Plaintiff shall so satisfy the Court or Judge, he shall not be allowed on the trial of such Action to give evidence of any cause of action, other than such as shall have been disclosed in such affidavit.

Upon the trial of any Action, brought in pursuance of such notice, the Plaintiff shall not be entitled to a verdict, without proving on the trial that such notice had been duly served, and, in default of such proof, the Defendant in such action shall receive a verdict, nor shall any such Plaintiff be at liberty to produce any evidence of any cause of Action, except such as has been distinctly stated in such notice.

It shall be lawful for any Officer or person to whom such notice shall be given, at any time within one month after service of such notice as aforesaid, to tender amends to the Plaintiff, his Attorney, or Agent, and in case such amends be not accepted, to plead such tender in bar of the action together with any other lawful pleas, and if upon the trial of such action the jury shall find the amends so tendered sufficient, they shall give a verdict for the Defendant.

Every such Action against any such Officer or person as aforesaid shall be commenced within three months after the cause of Action shall have arisen, and if such Action be brought in respect of any seizure made by such Officer or person, such cause of Action shall not be deemed to have arisen until the day after the trial of any Action brought for determining the validity of the seizure.

In the event of any party so complaining as aforesaid resorting for redress to any Inferior Court of Civil jurisdiction, the proceedings and conduct of the suit shall be regulated, as nearly as the circumstances of the case shall allow, in conformity with the ordinary procedure of such Court; Provided always that no such action shall be brought in any Inferior Court, if before being served with a summons in any such action, the person on whom such notice shall have been served, or his attorney or agent, shall give a written notice to the party so complaining as aforesaid that he objects to being sued in such Court for such cause of action, and if any such action shall be so brought in such Court after such notice, all proceedings in such action shall be stayed.

Where on any Action brought for determining the liability to forfeiture of any Ship, Boat, or goods, a verdict shall be found for the Claimant, and it shall nevertheless appear to the Judge before whom such trial was had that there was a probable cause of seizure, such Judge shall certify on the back of the record that there was such probable cause, and such certificate shall be a bar, and may be pleaded as such to any Action, Indictment, Information, or other proceeding against the party making such seizure: and where on any Action, Indictment, Information, or other proceeding brought to trial against any person whomsoever on account of any seizure (whether any Action shall have been, or shall be, brought to trial for determining the validity of such seizure, or not) a verdict shall be given for the Plaintiff, the Court or Judge before whom such Action, Indictment, Information, or other proceeding, shall be tried, may certify on the back of the record or other proceedings, that there was probable cause for such seizure, whereupon the plaintiff shall not be entitled to more than twopence damages, nor to any costs, nor shall the Defendant in any such prosecution be fined more than one shilling; and the production of such certificate, or a copy thereof verified by the signature of the Officer of the Court, having charge thereof, shall be sufficient evidence of such certificate.

As to the interpretation of terms used in this Act:

In the construction of this Act the words and expressions following shall have the meanings hereinafter assigned to them, unless there be something in the subject or context repugnant to such construction, that is to say,

As to the repeal of existing Ordinances and commencement of this Act:

The several Ordinances set forth in the tenth Schedule to this Act, shall be and the same are hereby repealed, except as to anything done before the commencement of this Act, and except so far as relates to any arrears of Duty, or to any Drawback, which shall have become due or payable, and except so far as may be necessary for the purpose of supporting or continuing any proceeding, taken before the commencement of this Act, and except as to the recovery or application of any penalty, for any offence which shall have been committed, or any forfeiture which shall have been incurred before the commencement of this Act.

This Act shall commence and come into operation on the 1st day of January, 1859: Provided that it shall be lawful for the Governor in Council by Order in Council published in the “New Zealand Gazette” from time to time to suspend during such time as may appear expedient, the operation of any provisions of this Act, either throughout the Colony, or in or at any particular District or Port, to be defined or specified for the purpose, and also to continue in force during such time as may appear expedient any provisions of any Ordinance hereby expressed to be repealed; and any such Order in like manner from time to time to revoke; Provided further that every such Order in Council shall expire and cease to be in force, at latest, at the expiration of one month after the commencement of the Session of the General Assembly next ensuing this present Session.

The Short Title of this Act shall be “The Customs Regulation Act, 1858.”