Mauritius. All Goods, the produce or manufacture of the island of Mauritius, are subject to the same duties as are imposed on the like goods, the produce or manufacture of the British possessions in the West Indies. Cape of Good Hope.-All Goods, the produce or manufacture of the Cape of Good Hope or the territories or dependencies thereof, are subject to the same duties as are imposed on the like goods, the produce or manufacture of the British possessions within the limits of the East India Company's Charter, except when any other duty is expressly imposed thereon. PART II. UNITED KINGDOM OF GREAT BRITAIN AND IRELAND. EXPORT S. C. 52. Entry and No GOODS shall be shipped, or waterborne to be shipped, on board 3 & 4 W. 4. any ship in any port or place in the United Kingdom or in the Isle of Man, to be carried to parts beyond the seas, before due entry outwards shipment, of such ship and due entry of such goods shall have been made, and § 61. cocket granted, nor before such goods shall have been duly cleared for shipment in manner hereinafter directed; and no stores shall be shipped stores. for the use of any such ship bound to parts beyond the seas, nor shall any goods be deemed or admitted to be such stores, except such as shall be borne upon the victualling bill duly granted for such ship; and no Victualling goods shall be so shipped, or waterborne to be so shipped, except at such bill. times and places, and in such manner, and by such persons, and under Times and the care of such officers, as are herein-after directed; and all goods places for and stores which shall be shipped, or be waterborne to be shipped contrary hereto, shall be forfeited. shipment. No ship on board of which any goods or stores shall have been Clearing out, shipped in any port in the United Kingdom or in the Isle of Man for $ 62, parts beyond the seas, shall depart from such port until such ship shall have been duly cleared outwards for her intended voyage, in manner herein-after directed, under forfeiture of 100l. by the master of such ship. bill for stores, § 63. clearance of The master of every ship which is to depart from any port in the Victualling United Kingdom or in the Isle of Man, for parts beyond the seas, shall, upon due application made by him, receive from the searcher a victualling bill for the shipment of such stores as he shall require, and as shall be allowed by the collector and controller, for the use of such ship, according to the voyage upon which she is about to depart; and no articles taken on board any ship shall be deemed to be stores except such as shall be borne upon the victualling bill for the same. The master of every ship in which any goods are to be exported Certificate of from the United Kingdom or from the Isle of Man, to parts beyond last voyage, the seas, shall, before any goods be taken on board, deliver to the col- and entry lector or controller a certificate from the proper officer of the clearance § 64. inwards or coastwise of such ship of her last voyage, specifying what goods, if any, have been reported inwards for exportation, and shall also deliver to the collector or controller an account, signed by the master or his agent, of the entry outwards of such ship for her intended voyage, setting forth the name and tonnage of the ship, the name of the place to which she belongs if a British ship, or of the country if a Foreign ship, the name of the master, and the name or names of the place or places for which she is bound, if any goods are to be shipped for the same, and the name of the place in such port at outwards, 3 & 4 W. 4. c. 52. Stiffening order. Bill of entry, $ 65. duties. which she is to take in her lading for such voyage; and if such ship shall have commenced her lading at some other port, the master shall state the name of any port at which any goods have been laden, and shall produce a certificate from the searcher that the cockets for such goods have been delivered to him; and the particulars of such account shall be written and arranged in such form and manner as the collector and controller shall require; and such account shall be the entry outwards of such ship, and shall be entered in a book to be kept by the collector, for the information of all parties interested; and if any goods be taken on board any ship before she shall have been entered outwards, the master shall forfeit 100l.: provided that where it shall become 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 and controller to issue a stiffening order for that purpose, previous to the entry outwards of the ship. The person entering outwards any goods to be exported to parts beyond the seas, from any port in the United Kingdom or in the Isle of Man, shall deliver to the collector or controller a bill of the entry thereof, fairly written in words at length, expressing the name of the ship and of the master, and of the place to which the goods are to be exported, and of the person in whose name the goods are to be entered, and the quantities and proper denominations or descriptions of the Payment of several sorts of goods, and shall pay down any duties which may be due upon the exportation of any such goods; and such person shall also deliver at the same time one or more duplicates of such bill, in which all sums and numbers may be expressed in figures; and the particulars to be contained in such bill shall be written and arranged in such form and manner, and the number of such duplicates shall be such, as the collector and controller shall require; and thereupon the collector and controller shall cause a cocket to be written for such goods, making it known that such goods have been so entered; and every cocket shall be signed by such collector and controller, and be delivered to the person who shall have made such entry, and such persons shall keep and be responsible for the proper use of the same. Cocket. Goods for bounty, 66. If any drawback or bounty be allowable upon the exportation of any drawback or such goods, or any duty be payable thereon, or any exemption from duty claimed, or if any such goods be exportable only according to Goods under some particular rule or regulation, or under some restriction or conrestriction. dition, or for some particular purpose or destination such goods shall be Duty goods. goods. Declaration entered and cleared for shipment by such denominations or descriptions as are used, mentioned, or referred to in the granting of such drawback or bounty, or in the levying of such duty, or granting such exemption, or in the directing of such regulations, purpose, or destination; and if Ad valorem the goods in such entry are charged to pay duty according to the value thereof, such value shall be stated in the entry, and shall be affirmed of value. by the declaration of the exporter or his known agent, to be made upon the entry, and attested by his signature; and if any person shall make such declaration, not being the exporter of such goods, nor his agent duly authorized by him, such person shall forfeit 100l.; and such declaration shall be made in manner and form following, and shall be binding upon the person making the same; (that is to say,) C. 52. "I A. B. of [Place of abode] do hereby declare, that I am the exporter of 3 & 4 W. 4. the goods mentioned in this entry, [or, that I am duly authorised by him,] and I do enter the same at the value of Witness my hand the day of A. B." Form of declaration. § 67. If upon examination it shall appear to the officers of customs that Goods unsuch goods are not valued according to the true value thereof, the same dervalued, may be detained, and (within two days) taken and disposed of for the benefit of the crown, in like manner as is provided in respect of goods imported, except that no sum in addition to the amount of the valuation and the duties paid shall be paid to the exporter or proprietor of the goods (a). other than § 68. The person intending to enter outwards any foreign goods for Goods for drawback, at any other port than that at which the duties inwards on drawback such goods had been paid, shall first deliver to the collector or con- at port of imtroller of the port where the duties on such goods were paid, two or portation, more bills, as the case may require, of the particulars of the importation of such goods, and of the entry outwards intended to be made; and thereupon such collector and controller, finding such bills to agree with the entry inwards, shall write off such goods from the same, and shall issue a certificate of such entry, with such particulars thereof as shall be necessary for the computation of the drawback allowable on such goods, and setting forth in such certificate the destination of the goods, and the person in whose name they are to be entered for exportation, and also the name of such other port; and such certificate, together with two or more bills of the same, as the case may require, in which all sums and numbers may be expressed in figures, being delivered to the collector or controller of the port from which the goods are to be exported, shall be the entry outwards of such goods; and such collector and controller shall thereupon cause a cocket to be written and delivered for such goods, in manner herein-before directed. Indorsement on cocket. total quan Before any part of the goods for which any cocket shall have been clearance of granted shall be shipped or waterborne to be shipped, the same shall goods, § 70. be duly cleared for shipment with the searcher; and before any goods be cleared for shipment, the particulars of the goods for each clearance shall be indorsed on such cocket, together with the number and denomination or description of the respective packages containing the same; and in the margin of each such indorsement shall be delineated the Marks and respective marks and numbers of such packages; and to each such in- numbers and dorsement shall be subjoined, in words at length, an account of the tities. total quantities of each sort of goods intended in such indorsement, and the total number of each sort of package in which such goods are contained, distinguishing such goods, if any, as are to be cleared for any bounty or drawback of excise or customs, and also such goods, if any, as are subject to any duty on exportation, or entitled to any exemp- drawback, or tion from such duty, and also such goods, if any, as can only be exported &c. by virtue of some particular order or authority, or under some particular restriction or condition, or for some particular purpose or destination; and all goods shipped or waterborne to be shipped, not cleared. being duly cleared as aforesaid, shall be forfeited. (a) See page 13. Bounty, duty goods, Goods not Mauritius. tl S t. S Cape of G we as to take in her lading for such voyage; and if su The person entering outwards any goods to be exported to p " persons sha as the ector and controller shall require; and thereupon t extent over er shall cause a cocket to be written for such good mas ng it known thất such goods have been so entered; and eve axset sa..... be signed by such collector and controller, and be deliver to the verwa who shall have made such entry, and such use of the same. proper krem zad be responsible for the 1' av drawback or bounty be allowable upon the exportation of a cs, or any duty be payable thereon, or any exemption fro etty claimed or if any such goods be exportable only according some part.car ride or regulation, or under some restriction or co ditum, or for some particular purpose or destination such goods shall b entered and cleared for shipment by such denominations or description maro ased, mentioned, or referred to in the granting of such drawbac a watu a in the levying of such duty, or granting such exemption in the reeting of such regulations, purpose, or destination; and i the gwas a such entry are charged to pay duty according to the valu then such value shall be stated in the entry, and shall be affirmed be the declaration of the exporter or his known agent, to be made upor and attested by his signature; and if any person shall mak ctt, not being the exporter of such goods, nor his agent e.ved by him, such person shall forfeit 1001.; and such cats be made in manner and form following, and shall be bung spot the person making the same; (that is to say,) the |