thereof before the collector or other proper officer; and the master shall further answer all such questions concerning the ship and the cargo and the passengers, crew, and the voyage as shall be required of him by such officer, and if he refuses to answer, or does not answer truly, the questions required of him, or shall fail to make due report, or if the particulars or any of them contained in such report be false, he shall forfeit a sum not exceeding $500; and all goods not duly reported may be detained by any officer of customs until so reported, or the omission explained to the satisfaction of the collector, and may in the meantime be removed to the Queen's warehouse. 12. The master of every ship required to have a manifest on board shall produce such manifest to any officer of customs who shall come on board such ship, after her arrival within the limits of any port of the said colony, and who shall demand the same for inspection; and such master shall also deliver to any officer of customs a true copy of such manifest signed by the master if required so to do, and if such master shall not in any case produce such manifest, or shall not deliver such copy, he shall forfeit and pay for every .uch offense a sum not exceeding $300.

13. When any ship shall arrive within the limits of any port in the colony and shall not bring to on being approached and hailed or otherwise signaled by any boat belonging to Her Majesty's customs hoisting and carrying the custom-house flag, the master of such ship shall forfeit and pay a sum not exceeding $500.

14. It shall be lawful for any officer of customs to board any ship arriving in the colony and freely to stay on board until all goods laden therein shall have been duly delivered therefrom or until her departure, and such officer shall have free access to every part of such ship, with power to search, rummage, fasten down hatchways and other places, 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, box, or chest on board of such ship shall be locked and the keys be withheld, such officer may open or cause to be opened any such place, box, or chest; and if any goods liable to duty be found concealed on board such ship, they shall be forfeited; and if the officer shall place any lock, mark, or seal upon any place or goods on board, and such lock, mark, or seal be willfully opened, altered, or broken before due delivery of such goods, or if any such goods be unlawfully conveyed away, or if the hatchways, or any other place, after having been fastened down by the officer be opened, the master of such ship shall forfeit for each such offense a sum not exceeding $500.

15. If any dispute shall arise as to the proper rate of duty payable on any goods entered for home consumption, the importer or consignee or his agent shall deposit in the hands of the collector the duty demanded by such collector, which shall be deemed and taken to be the proper duty payable, unless an action or suit shall be commenced by the importer within one month after such deposit in the supreme court against such collector to ascertain whether any and what duty is payable on such goods and on payment of such deposit and on the passing of a proper entry of such goods by the importer, consignee, or agent, such collector shall cause delivery thereof.

REGULATIONS INWARD.

16. No goods, except ice, live stock, bullion, or coin, shall be unladen from any ship arriving from parts beyond the seas at any port or place in the colony, nor bulk be broken after the arrival of such ship without the sanction of the collector, before the due report of such ship and due entry of such goods shall have been made and warrant granted in manner hereinafter directed, and no goods shall be so unladen except at such times and places and in such manner and by such persons and under the care of such officers as are herein directed; and all goods not duly reported, or which shall be unladen contrary hereto, shall be forfeited; and if bulk be broken contrary hereto, the master of such ship shall forfeit a sum not exceeding $500. All gunpowder and other goods specially dangerous in cargo shall be landed before any other goods, except live stock, ice, bullion, or coin.

17. Every person entering any goods inward, whether for payment of duty upon the first perfect entry or for payment of duty upon the taking out of the warehouse, or whether such goods be free of duty, shall deliver to the collector a bill in duplicate of the entry of such goods according to one of the forms in Schedule B to this chapter, or such other form as the collector shall prescribe from time to time, containing the several particulars indicated or required thereby; and shall pay any duty which may be payable upon the goods mentioned in such entry; and such entry being duly signed by the collector or other proper officer shall be the warrant for the landing and delivery of such goods: Prorided, That if the duty on any one entry shall exceed in amount the sum of $500, then, and in every such case, the person making the entry may be allowed thirty days for the payment of the said duty thereon, upon security being given for the payment of the same to the satisfaction of the collector.

18. If the goods in any entry be charged to pay duty according to the number, measure, or weight thereof, such number, measure, or weight shall be stated in the

entry; and if the goods in such entry be charged to pay duty according to the value thereof, such value shall be stated and shall be ascertained by the production of the invoice of the goods referred to in such entry, and by the declaration of the importer of such goods or his known agent, which declaration shall be written on the bill of entry of such goods and shall be subscribed with the hand of the importer thereof or his known agent, in the presence of the collector or other proper officer, at the port of importation: Provided also, That if it shall appear to the collector that such goods have been invoiced below the real and true value thereof at the place from whence the same were imported, the goods may in such case be examined by two competent persons, to be nominated and appointed by the collector, and such persons shall declare on oath, if required, before the collector what is the true and real value of such goods; and the value so declared shall be deemed to be true and real value, upon which the duties due thereon shall be charged and paid.

19. If the importer of such goods shall refuse or neglect to pay the duties imposed thereon, together with the charges that shall have been occasioned by such examination, it shall and may be lawful for the collector, and he is hereby required, to take and secure the same with the packages thereof, and to cause the same to be publicly sold by auction within the space of twenty days at the most after such refusal or neglect made, and at such time and place as such collector shall, by four or more days' public notice, appoint for that purpose, which goods shall be sold to the best bidder or at the best price, and the money arising from the sale thereof shall be applied in the first place in payment to the importer of the amount in respect of which he was willing to pay duty upon such goods, and in the next place in payment of the said duties, together with the charges that shall have been occasioned by the said sale and examination, and the overplus, if any, shall be carried to account as duties of customs.

20. If, notwithstanding what is hereby provided, upon the examination of any goods entered for duty, which are chargeable with duty upon the value thereof, it shall appear to the collector that such goods are not valued according to the true value thereof, or that they are properly chargeable with a higher rate or amount of duty than that to which they would be subject according to the value thereof, as described in the entry, and after such goods shall have been examined by two competent persons, to be nominated or appointed by the collector as aforesaid, and declared by them on oath, if required, to be invoiced below the real and true value thereof, it shall be lawful for such officer to detain the same, in which case he shall forthwith give notice in writing to the person entering the same of the detention of such goods, and the collector shall within seven days after the detention of such goods determine either to deliver such goods on the entry of such person or to retain the same for the use of the Crown, in which latter case he or they shall cause the value at which the goods were so entered and the duties already paid on such entry to be paid to the person entering the same, in full satisfaction for such goods, or may permit such person, on his application for that purpose, to amend such entry at such value and upon such terms as he may direct, and if the collector shall retain such goods he shall and may dispose of them by sale or otherwise for the benefit of the Crown, and if the proceeds arising therefrom in case of sale shall exceed the sum so paid, and all charges incurred by the Crown, they shall be carried to account as duties of customs.

21. 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 in duplicate of such goods, in the form No. 2 in Schedule B hereto, and containing the particulars therein, or in such other form as the collector may direct; and such bill of entry, when signed by the collector or other proper officer, shall be transmitted to the proper officer of customs, and be the warrant for the due ware housing of such goods.

22. The importer, owner, or consignee of any ice, live stock, or any bullion or coin not being small parcels, forming part of the baggage of passengers, shall, within four days after the landing thereof, deliver to the collector a full and true account thereof, including its value, and in default he shall, for every such neglect or omission, be liable to a penalty of $50.

23. If the importer of any goods or his known agent shall make or subscribe a declaration before the collector or other proper officer that he can not, for want of full information, make perfect entry thereof, it shall be lawful for the collector or other proper officer to receive an entry by bill of sight in such form as the collector may from time to time prescribe for the packages of such goods, by the best description which can be given. Such entry, being signed by the collector or other proper officer, shall be the warrant for provisionally landing such goods to be examined by such importer in the presence of the proper officer, and within three days after the goods shall have been so landed, or within such further time as the collector shall see fit after the landing thereof, the importer shall make a perfect entry thereof.

24. 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 due thereon paid, unless the importer shall have deposited with the collector a sum of money sufficient in amount to cover the duties payable thereon.

25. If full and perfect entry of any goods landed by bill of sight as aforesaid be not made within three days of the landing thereof, or within such further time as the collector may see fit, or unless deposit as aforesaid be made, such goods shall be taken to the Queen's warehouse, and if the importer shall not within three months after such landing make perfect entry of such goods and pay the duties thereon, together with the charge of removal and the warehouse rent, such goods shall be sold for the payment of such duties and charges.

26. If the importer of any goods shall not within ten days after the arrival of the importing ship, or within such further time as the collector may allow, make perfect entry, or entry by bill of sight, of such goods, and land the same, it shall be lawful for any officer of customs to convey such goods to a Queen's warehouse; and whenever the cargo of any ship shall have been discharged within such ten days, with the exception only of a small quantity of goods, the officers of customs may convey such remaining goods to a Queen's warehouse, and likewise at any time may convey any small packages of goods to a Queen's warehouse, although such ten days shall not have expired, there to be kept waiting the due entry thereof during the remainder of such ten days, except as hereinafter mentioned; and if any goods so deposited, being of a perishable nature, shall not be claimed forthwith, or, not being of a perishable nature, shall not be claimed within three months after such warehousing, or within such extended period as the collector shall in any case permit, and all charges of removal and warehouse rent be not paid, such goods may be sold, and the proceeds thereof applied first to the payment of duties, freight, and charges, and the overplus (if any) shall be paid to the proprietor of the goods or his duly authorized agent, and in case such goods can not be sold for a sufficient sum to pay the duties and charges, the same may, by direction of the collecter, be destroyed: Provided that 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.

27. No entry, nor any warrant for the landing of any goods, or for the taking of any goods out of any Queen's warehouse, shall be deemed valid unless made in accordance with the customs law.

28. Every importer, agent, or other person entering any goods who shall fail to comply with the requirements of the customs law applicable to the goods entered by him shall forfeit a sum not exceeding $100, and such goods shall be liable to forfeiture.

29. Every person who shall make or cause to be made any such entry of any goods, not being duly authorized thereto by the proprietor or consignee of such goods, shall for every such offense forfeit a sum not exceeding $500.

30. If any goods which are liable to the payment of duty upon the value thereof shall receive damage during the voyage an abatement of such duties may be allowed in proportion to the damage so received: Provided due proof be made to the collector that such damage was received after the goods were shipped in the ship importing the same, and before they were landed in this colony; and provided claim to such abatement of duties be made at the time of the first examination of such goods. 31. An officer of customs shall thereupon examine such goods with reference to such damage, but if the officer of customs be incompetent to estimate such damage, or if the importer be not satisfied with the abatement made, the collector may choose two competent merchants, experienced in the nature and value of such goods, who shall examine the same and subscribe a declaration stating in what proportion, according to their judgment, such goods are lessened in value by reason of such damage, and thereupon the collector may make an abatement of the duties according to the proportion of damages so declared by such merchants: Provided always that it shall be lawful for the collector to permit the importer or proprietor of such goods to sell the same or any part thereof by public auction while in custody of the officer of customs, and to receive duty on the price realized at such sale instead of the abatement as before provided.

32. No goods whatsoever shall be unshipped from any ship arriving from parts beyond seas, or shall be landed or put on shore from any such ship, except on days not being Sundays or holidays, and within the legal and specified hours to be fixed by the collector, with the sanction of the governor, unless special authority be given by the collector, and then only on depositing the overtime pay due to the officer or officers of customs attending; nor shall any goods be so unshipped or landed unless in the presence or with the authority of the proper officer of customs, and such goods shall be landed at some wharf or place duly appointed for the landing of goods, and no goods after having been put into any other ship, boat, or lighter to be lauded shall be removed into any other ship, boat, or lighter previously to their being duly landed, without the permission or authority of the proper officer of

customs, and all goods unladen or landed contrary to this or any customs law shall be forfeited.

33. If any goods which shall be hereafter imported shall be removed from any ship, wharf, or other place previous to examination by the proper officer of customs, except under the supervision of an officer of customs, or with an authority in writing from such officer and for such purpose as shall be therein expressed, and in due conformity therewith, every person who shall assist or be in any wise concerned in such removal, or who shall knowingly harbor, keep, or conceal, or knowingly permit or suffer to be harbored, kept, or concealed, any such goods, or to whose hands or possession any such goods shall knowingly come, shall forfeit for each and every of such several offenses either the treble value of such goods or a penalty not exceeding $500, at the election of the collector.

34. Goods upon which duty may have once been paid shall, whenever all or any such goods shall have been shipped for any place out of the colony and returned into the colony within three months after the shipment from the same, for any cause or reason whatsoever be readmitted duty free, upon proof being given to the satisfaction of the collector that such goods are the same in all respects which were imported into the colony, and upon which the proper duty was paid when so imported: Provided always, That all articles which have been imported as aforesaid, and which have been exported for repairs or restoration, may be reimported at any time within six months from the time of exporting the same, subject to all the foregoing provisions except as to time, without payment of any duty.

35. The unshipping, carrying, and landing of all goods and packages, and the bringing of the same to the proper place for examination or for weighing, and the putting into and taking out of the scales after weighing, and the opening and closing of the same and the carriage thereof to the Queen's warehouse, shall be performed by or at the expense of and risk of the importer.

36. If the proper officer of customs shall place any lock, mark, or seal upon any stores on board any ship in the colony and such lock, mark, or seal be willfully opened, altered, or broken, or if any such stores be unlawfully conveyed away, the master of such ship shall forfeit a sum not exceeding $250.

37. If any indecent or obscene print, painting, book, card, lithograph, or engraving, or any other indecent or obscene article, or any base or counterfeit com shall be imported into the colony, the same shall be immediately forfeited, and shall and may forthwith be seized by any officer of customs and peremptorily destroyed as the collector shall direct.

38. It shall not be lawful for any person to import any spirits, cordial, liqueurs, wines, tobacco, or cigars into any place in this colony except the port of Belize, or such other port as the governor in council may from time to time sanction.

REGULATIONS OUTWARD.

39. The master of any ship bound from the colony shall, before any goods be laden therein, deliver to the collector an entry outward signed by such master in the form of Schedule C, or in such other form as the collector may from time to time prescribe; and if any goods be laden on board any ship before such entry be made, the master of such ship shall forfeit and pay the sum of $250, and before such departure the master shall deliver to the collector a content in writing signed by him in the form or to the effect of the form in the Schedule D to this chapter, or in such other form as the collector may from time to time prescribe; and shall make and subscribe a declaration to the truth of such content as far as the particulars can be known to him; and the master of every ship bound from the colony, whether in ballast or laden, shall before departure come before the collector or other proper officer of customs and answer such questions concerning the ship and cargo (if any) and the crew, passengers and voyage, as shall be demanded of him by such officer, and thereupon the collector or other proper officer of customs shall make out and give to the master a certificate of the clearance of such ship for her intended voyage (Schedule E); and if any ship shall depart without such clearance, or if the master shall deliver a false content, or shall not truly answer any question demanded of him, he shall forfeit and pay any sum not exceeding $500: Provided always, That where it shall be necessary to lade any heavy goods on board any ship before the whole of the inward cargo is discharged, it shall be lawful for the collector to issue an order for that purpose previous to the entry outward of such ship.

40. No clearance shall be granted unless all the inward cargo shall have been duly accounted for to the satisfaction of the collector, and all other requisites of the law complied with, and no clearance shall be demanded unless all official documents connected with the ship shall have been deposited with the proper officer before 3 o'clock in the afternoon of the day on which such clearance is required: Provided, That nothing shall prevent the collector from granting a clearance on any day, although such papers shall have been delivered later than 3 o'clock on that day.

41. Before any warehoused goods shall be permitted to be exported, the exporter shall give such security by bond as the collector shall require, that such goods shall be duly shipped and exported to some port out of this colony, and shall be landed at the port for which they are entered outward within such time as the collector may deem reasonable, or be otherwise accounted for to his satisfaction, provided that any person desirous of exporting any such goods may, subject to the approval of the collector, give a general bond, with such security, in such amount, and under such conditions as the collector may require, in lieu of separate bond for each exportation.

42. No person shall export any warehoused goods nor shall enter any such goods for exportation in any ship of less burden than 5 tons, nor to be landed at any place within 10 miles of this colony.

43. Before any warehoused goods shall be shipped, or water-borne to be shipped to some port out of this colony, the exporter or his agent shall deliver to the collector a shipping bill in duplicate of such goods in the form Schedule F, or in such form and containing such particulars as the collector shall from time to time approve and require; and such bill, being duly signed by the collector or other proper officer of customs, shall be the warrant for the shipment of such goods.

44. No goods upon the export of which bond is required shall be shipped, or water-borne to be shipped, in order to be exported except at a wharf or place appointed for the purpose by the collector, and except during the legal hours appointed for landing goods.

45. No ship or boat, on board of which any goods shall be shipped under bond, or which has on board any other goods for exportation, shall take on board or carry any goods to be landed within the limits of this colony, or call anywhere within this colony whilst on her voyage with such goods, without the special written permission of the collector.

46. No such ship or boat as aforesaid shall leave the port of Belize after 5 o'clock in the afternoon, nor before 8 o'clock in the morning, without the special written permission of the collector of customs.

47. The master of every ship or boat who, without reasonable excuse, the proof of which shall lie upon him, shall act in contravention of either of the two previous sections, shall be liable to a penalty not exceeding $500 for each offense, and the ship or boat shall be liable to be forfeited.

48. If any goods taken out of any Queen's warehouse to be exported shall not be duly exported to parts beyond the limits of the colony, or shall be relanded therein, such goods not having been duly relanded or short-shipped under the care of the proper officer of customs, the same shall be forfeited, together with the ship or boat which may have been used in the relanding or carrying such goods, and the exporter of such goods and every person who shall assist or be otherwise concerned in the relanding of such goods, or who shall knowingly harbor, conceal, or keep the same, or in whose possession any such goods shall be found, shall be liable to forfeit trable the value of such goods, or the sum of $500, at the election of the collector. 49. If the proper officer of customs shall place any lock, mark, or seal upon any goods taken from the Queen's warehouse without payment of duty on board any ship, and such lock, mark, or seal be willfully opened, altered or broken, or if any such goods be unlawfully removed from such ship, the master shall forfeit and pay for each and every of such offense any sum not exceeding $500.

50. Any officer of customs may go on board any ship after clearance outward within the limits of any port in the colony, or within one league of the coast thereof, and may demand the ship's clearance, and if the master shall refuse to produce the same, and to answer such questions concerning the ship, cargo, and intended voyage as may be demanded of him, he shall forfeit a sum not exceeding $25.

51. The exporter of goods for which no bond is required shall, within seven days after the clearance outward of the exporting ship, either by himself or his agent, deliver to the collector a full and particular account of such goods in such form as the collector may direct, and shall subscribe a declaration to the truth of such particulars, and, in default, the exporter, or his agent, shall for every such offense forfeit a sum not exceeding $50.

REGULATIONS COASTWISE.

52. All ships trading from one part of the said colony to another part thereof shall be considered as engaged in the coasting trade.

53. No goods shall be carried coast wise in any coasting ship except such as shall be so laden to be so carried at some port or place in the said colony; and if any goods shall be taken into or put out of any coasting ship at sea, or if any coasting ship shall touch at any place over the sea or outside the limits of the said colony, or deviate from her voyage unless forced by unavoidable circumstances, or if the master of any coasting ship which shall have touched at any place over the seas or outside