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change is visible since the period of this Woondock's directions to Captain Congalton to down to the junk; but arrival. But I am convinced, that the ruling pas. it was not until half past 4 o'clock, that the steamer sions of the Burmese are those of patriotism and thus reinforced, reached the pirates, who were then a loyalty, I would say, they would willingly join any little astern of the junk, and repeatedly fired on her as party, to be from Tharrawaddie's Government." she neared them. As soon, however, as she took a position, she poured in such a murderous fire on each of the prahus that their decks were soon cleared, and on a breeze springing up five of them hoisted sail, leaving their commodore in the large prahu to continue the action. She was, however, soon silenced, boarded, and brought astern of the Diana pass sunset; but finding she was in a sinking state, Captain Congalton cut the tow rope and left her to her fate after taking out the prisoners, while the Diana proceeded in chace of her

Coal has been found, in large quantities in Mergui. THE GEORGE SWINTON STRUCK BY LIGHTNING.-On the consorts; but they escaped with the darkness of the 23d of May, the George Swinton, was struck by light-night, aided by some squally weather that followed. ning, by which the fore-royal and top-masts were shat- There was no doubt, from the severe manner in which tered, but her gallant and lower masts escaped with they were mauled by the Diana, that these prahus liule damage. No person on board was injured. will never again be fit for sea, and that the remainder of their crews have had an awful lesson for their temerity, nearly one hundred and forty having been killed and wounded, and thirty taken prisoners out of three hundred and sixty, the number which the fleet is stated to have been composed of. The prahus were from fifty to sixty feet in length, each mounted with a long 4-pounder and numerous swivels, in addition to muskets, blunderbusses, spears, &c.

"But for the salutary check of the advice of the more moderate of his court, I believe, the King would long since have broken out in open war. He believes his star to be in the ascendant; perhaps, believes himself destined to expel us out of India. At all events, he cannot know how far Providence is in his favour, till he has a quarrel with us, an event which he seems to covet rather than to dread."

THE VICEROY OF RANGOON.-Accounts from Rangoon mention that the viceroy of that place begins to manifest a better feeling towards the English residents there. The shoe-order has been restored to its former footing at the top of the stairs, or at some other respectful distance from the presence."

The viceroy has also abolished or modified the orders in respect to head-coolies, which will probably remove some vexations, attending unloading and loading vessels.

The Wolf returned into harbour on the 2d of June, having left her armed boats, together with the gun-boats belonging to the station, to prosecute search after the prahus which escaped in the rencontre. On the day following that occurrence, the Wolf was joined by the shoe-boats, (which had been absent on a cruize to some islands on the coast) and were instantly despatched in the direction of the Redang islands to which it was in pursuit by Captain Stanley, with orders to proceed

SINGAPORE.

PIRACY.-We have advices from Singapore to the 10th May, but there seems nothing of importance stirring at that considered likely the pirates would resort for the purpose settlement. Piracy, however, continues to flourish. A most barbarous act of piracy and murder was com-visit to this islands, discovered traces of a piratical of refitting; the boats of the Wolf having, on a previous mitted on the crew of a small boat consisting of four rendezvous at that place, with docks for laying up the Chinese, all mere lads, on their way from Rhio to Singa- prahus, &c. As the piratical fleet was in a manner cut pore. At the entrance of the Straits of Rhio, in the off from the main land, besides being at the same time vicinity of the Pan Shoal, she was set upon by a sampan in too disabled a state to permit of their continuing containing six Malays, who boarded her and butchered their course homeward, there seems every probability of in cold blood, three of the poor Chinese, apparently the expedition of the boats to the Redang islands being with no other object than to gratify their diabolical cruelty, as there was nothing for them to plunder; in the minds of those who were present at the encounter, attended with success. The only probability against it, the other was left on board cruelly mangled, and wel- and witnessed the crippled condition of the prahus tering in blood, and probably owes the preservation of that escaped, is, that they all went down during the his life to the belief of the savaged that he was also dead. He was three days in the most deplorable condition, suffering from his wounds, and subsisting on the leaves of trees growing on the beach, towards which he had contrived to paddle his boat, when he was fortunately fallen in with by a sampan pukat, and taken to Singapore, where his wounds have been attended to.

tempestuous night which succeeded the engagement.

But the most remarkable act of the Rangoon viceroy is, that he has lately decided receiving a handsome and valuable present from an European merchant, who had the honour of an audience soon after the

order was rescinded.

CHINA.

Files of Canton papers to the 20th May, have been received during the month.

The creditors of Hing Tai have determined on memorializing the home Government respecting the postpone ment of the settlement of their claims by the Cohong.

The opium trade still continues much embarrassed, and scarcely a prospect of improvement. The advices from Pekin are very unfavorable to the probability of any legislative interference to protect the importation.

DESTRUCTION OF PIRATES.-The Diana steamer was on the 18th of May, off Tringganu, in company with her Majesty's sloop Wolf, engaged in action with a fleet of six large Illanoon pirate prahus, as they were in action with and nearly capturing a junk that had sailed a few days before from Singapore laden with a valuable cargo for China.-It appears from Captain Congalton's account, that the pirates were discovered about 9 o'clock in the forenoon by the Wolf, as they were attempting to enter Tringganu road, were she was then lying at anchor; but on perceiving her they stood out to sea and attacked the junk under sail some miles distant. The Wolf instantly got underweigh, but without her armed boats or the gun-boats attached to her, which had been ordered to a neighbouring island in quest of another fleet of pirates that were reported to have committed depredations upon some Tringganu. The steamer was seen from the Wolf to the northword at about noon, his reason altogether, and on the 10th of March, he when Captain Stanley immediately despatched his gig went on shore at Lintin, proceeded inland and blew

Captain J. T. Lancaster, formerly of the Caledonia, Bombay ship, lately of the Agnes, at Lintin, in conse quence of the difficulties of a situation in which it devolved on him to keep many and complicated accounts, to which he had been hitherto a stranger, and which had for some time irritated his mind, and induced him to believe that he could not give satisfaction to his em ployers-an impression which was not founded on fact, his owners being, on the contrary, perfectly contented with his management; became unsettled in his mind and a fever with which he was afflicted during the last three days of his life, probably assisted in subverting

GOVERNMENT NOTIFICATIONS.

FORT WILLIAM,

LEGISLATIVE DEPARTMENT,

THE 29TH DECEMBER, 1837.

The following Regulation, made by the Hon'ble Court of Directors, under the authority given to them by the Act of the 37th George III. Cap. 117, is published for general information, by the Orders of the Hon'ble the President of the Council of India in Gouncil:

Whereas by a Regulation for rescinding and rePreamble. enacting with modicc tious the provisions contained in Regulation VII 1818, for regulating the Trade of Foreign Nations with the Perts and settlements of the British Nation in the East India, made and pass d by the Court of Directors of the East India Company on the 12th of August 1829 and which was prom 1sted by the Governor General in Council on the 26th January 1839, by the Governor in Council of Fort Lt. George on the 34 of June is 31, and by the Governor in Council of Bombay, on the 31st of March 1830, it was declared.

1st. That Foreign European Ships belonging to any State or County whether having a Settlement of its own in the East Indies or not, and Ships belonging to the Empire of Brazil Bo long as such States, Countries, and Empire resp ctively should remain in amity with His Majesty, might freely enter the British Sea Ports and Harbours in the East Indies, whether came directly from there own country, or from any of the Ports or Places in the East Indies, they should be hospitably recieved, and should have liberty to tre there in Imports and Expor s con formable to the Regulations established in such places, provided that it should not be lawful for the said Ships, in time of War between the British Government and any State or Power whate ver, to export from the said British Territories, without the special permission of the British Government, any military Stores or Nival Stores, Saltpetre or Grain. The said Ships might also be cleared out for any Port or Place in the East Indies, but if cleared out for Europe, or for any port in the Empire of Bazii, they should be cleared out direct for the country to which such Shipshould respectively belong.

24ly. That the Trade between the British Possessions in India and the United States of America should be continued to he regu lated by the Convention of Commerce between Great Britian and the United States of America, sigued at Loudon the 3d day of July 1815.

Ordered, that the Act be promulgated for general information.
ACT No. I. of 1839.

I. It is hereby enacted, that from the 1st February. 1938, all Regulations of the Bombay code passed before the year 1827 and now in force, with the exception of Sections I, II, and III Regulation VI, 1799, and of clause 2, Section VII., Regulation IX., 1800, and of Sections XIV, XVII.. XX. XXI, and XXV .,RegnTation I., of 1805, and of the whole of Regulations II, 1810 and VI., 1814, shall be repealed And I is further enacted that Act No. II of 1835. shall likewise be repealed, except in so far as it repeal any regulations of the Bombay code.

THE 3D JANUARY, 1838.

The following Act is passed by the Hon'ble the President of the Council of India in Council on the 3d January 1839, with the assent of the Right Hon'ble the Governor General of India, which has been read and recorded.

II. And it is hereby enacted, that Chapters I., II., I”. VI. VIIL, and IX, of Regulation XX., 127 of the said code together with the Appendices A, B, C, E, H, I, J. K of that Regula ion, also Regulation II, 1831, Regulation XIII, 1831, Regula'ion I., 1832, Regulation IV., 1853 and Regulation IV. 1-34 of the said code, and all such parts of any Regulations of the said code as prescribe the levy of transit or inland customs duties, or as require the payment of any fee whatever on account of any vessel which may enter any port in the territories subject to the Bombay Presidency, and hkewise the provisions of any kind contained in those or in any other regulations, for fixing the amount of duty to be levied on goods importel or exported by sea at any place within the limits of the Bombay residency, or the drawback pay. able on the same sh di be repealed

IV. Ani it is hereby enacted, that duties of customs shall be levied on goods imported by sea into any place in the territories subordinate to the Government of the presidency of Bombay, after the said 15th Januar, next, according to the rates specified in sche lule A annexed to this act, and with the exceptions specified therein, and the said schedule with the notes attached thereto shall be taken to be a part of this act.

V. it is hereby further enacted, that duties of customs shall be levied upon euntry goods exported by sea from any ports f the Bombay presidency atter the said 15 h Janury uext, according to the rates specified in schedule B, annexed to this act, with the 3dly That nothing in the anid Regulation should be censtruc.exceptions therein specified, and the said schedule with the notes teit affect the provisions contained in the then existing Reza-attache i thereto shall also be taken to be a part of this act. lations for deaning the duties to which the trade of Foreign Nation was and should be subject at the Ports and settlements of the British Nation in the East Indies.

And whereas doubts have arisen how far the terms of the said recited Regulation would permit any Foreign Shins to carry Goods, not their original Ca go, from one Port to another, or to carry on the coasting or country trade.

And whereas it is expedient that such doubts should be removed, and also that the liberty of trading with the said Ports and settlements should be extended to the Ships of some Foreign Countries not mentioned in tho said Regn'ation, the Court of Direc tors of the said company by virtue of the powers granted to them by the Act passed in the 37th year of the Reign of His late Majesty King George the Third, entitled "An Act for regulating the trade to be carried on with the British Possessions in India by the Ships of Nation in amity with his Majesty, have rescinded much of the said regulation as is bereiubefore recited, and in lieu thereof have framed the following Regulation.

III. Provided alwas, that nothing contained in the two preceding sections of this art shall be construed to prevent the levy of any town duty, or of any municipal tax, or of any tol or any bridge, road canal, or canseway for repair and in intenance of the same; or of any fee for the erection and maintenance of light bons-s.

VI Provided, however, that the ships of any European nation having firman privileges in the port of Surat, shall not be subject to further duties of import or export than may be prescribed by their firmans respectively, any thing in the schedules or i. this act notwithstanding.

VI. Ani it is hereby enacted, that duties of customs shail he levied on gonds pa sing by land in oor out of foreign European settleinents, situated on the line of coast within the limits of the presidency of Bombay, at the states pres cribed in the schedules of this act, for goods imported or exported on foreign bottoms at any British port, in that presidency.

VIII. And it is hereby enacted, that it shall be lawful for the Governor in Council of the presidency of Bombay to declare by notice to be published in the Gazette of that presidency, that the territory of any native chief, not subject to the jurisdic ion of the courts and civil autherties of that presidency shall be deemed to be foreign territory, and to declare goods passing into or out of such territory liable either to the duty fixed for British foreign bottoms or as the said Governor in Council may think fit.

Foreign Ships belonging to any State or country in Europe or in America, so long as such states or Countries respect-vely re. IX. And it is hereby enacted, that for the levy of duties of main in amity with His Majesty, may freely enter the British Sea customs as above provided on goods exported by land to or Ports and Harbours in the East Indies, whether they come direct-imported by land from snch foreign territories customs, chok-e ly from their own Country or from any other place, and shall be may be established at such places as may be determine i by the there hospitably received. And such Ships sh I have liberty to said Governor in Council, and every officer at every such chokee import into such Sea Ports from their own respective Countries shall have power to detain goods passing into or out of any such Goods the produce of their Countries; and to export Goods from foreign territory, ant to examine and ascertain the quantities and such Sea Ports to any Foreign Coantry whatever, conformably to kinds thereof, and such gods shall not be allowed to pass across the Regulations established, or to be established, in such Sea Ports, the frontier line out of or into the territory of the East India Provhled, that it shall not be lawful for the said Shops. in time of Company until the owner or person in charge thereof shall proWar between the British Government and any Sta e or Power duce and deliver a certificate shewing that the customs duty leviwhatsoever, to export from the said British Territories, without the able thereupon has been paid in full. special permission of the British Government, any Military or Naval Stores, Saltpetre or Grain; nor to receive Goods on boart at one British Port of India to be conveyed to another British Port of India on Frieght or otherwise; but nevertheless the original inward Cargoes of such Ships may be discharged at different, British Ports, and the outward Cargoes of such Ships may be laden at different British Porfs, for their Foreign destinations.

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X. And it is hereby enacted, that it shall be lawful for the said Governor in Council to appoint such odicers as he may think fit to receive money on account of customs duties and certificates of the payment thereof, and that such a certificate grant being delivered to any chokee officer shall entitle goods to cross the frontier into or out of the East India company's territories, provided that the goods correspond in doscription with the specification thereof contained in such certificate, and that the certificate shew the entire amount of duty leviable on those goods to have been duly paid. And if upon examinatien the goods brought to any chookee be found not to correspond with the specificationentered in the certificate presented with the same, the difference shall be noted on the face of the certificate, and if the payment of duty certified therein shall not cover the entire amount of duty

leviable on the goods as ascertained at such examination, the goods | notice, be taken to be the value of such articles for the purpose shall be detained intil a further certificate for the difference shall be produced

of levying duty on the same,

XI. And it is hereby enacted, that the said Governor in council shall give public notice in the Official Gazette of the presidency of Bombay of the appointment of every, officer appointed to re ceive customs duties on goods crossing the land frontier of the said foreign territories, and the officers so appointed shall on receipt of money tendered as customs duty be bound to give to any merchant or other person applying for the same a certificate of payment, and to enter therein the specification of goods with the values and description thereof according to the statement for nished by the person so applying, provided only, that the proper duty levi ble thereupon according to the descriptions and values stated, be covered by the payment made.

XXIII And it is hereby enacted, that the market value for assessment of duties on advalorem goods shall be declared by the owner, consignee or exporter, or by the agent or factor for any of these respectively, upon the face of the application to XII. And it is hereby enacted, that no certificate shall be be given in by him in writing for the passing of the goods received at any chokee that shall bear date more than thirty days through the Custom House, and the value so declared shall inbefore the date when the goods arrive at the chokee Provided clude the packages of materials in which the goods are contained, however, that any person who has taken out a certificate from an the application shall truly set forth the name of the ship any authorized receiver of customs du ies shall at any time within in which the goods have been imported or are to be exported, the said period of thirty days on satisfying such receiver that such the name of the master of the said ship, the colours under certificate has not been used and on delivering up the original be which the said ship sails, the number, dese iption, marks, and entitled to receive a renewed certificate, with a fresh date, without contents of the packages an4 the country in which the goods further payment of duty. were preduced.

XIII. And it is hereby enacted, that it shall be lawful for the said Governor in council to prescribe by public notice in the Official Gazette of the Presidency of Bombay by what routes Gods stall be allowed to pass into or out of any such foreign territory, as is described in Sections VII and VIII of this Act and after such notice shall be given, goods which may be brought to any chokee established on other routes or passes than those so prescribed shall, if provided with a certificate, be sent back, and if not provided with a certificate shall be detained and shall be liable to confiscation by the collector of customs, unless the person in charge thereof shall be able to satisfy the said colloc. tor that his carrying them by that route was from ignorance or

accident.

XIV And it is hereby enacted, that goods which may be passed or which an attempt may by made to pass cross any frontier guarded by chokees between sunset and sunrise, or in a clandes tine manner, shall be sefzed and confiscited. XV.

And it is hereby enacted, that any chokee officer who shall p rmit goods to pass across the frontier when not covered by a sufficient certificate, or who shall permit goods to pass by any prohibited toute, shall be liable on conviction, before the collector of customs, to imprisonment for a term not exceed ing 6 months, and to a fine not exceeding five hundred rupees, commutab e; if not paid to imprisonment for a further perio of six months.

XVI. And it is hereby enacted, that if any chokee officer shall needlessly and vexatious injure goods under the pretence of examination, or in the course of his examination or shall wrong fully detains goods for which there shall be produced a sufficient oertificate such officer shail, on conviction before the Collector of customs, or before any magistrate or joint magistrate, be liable to imprisonment for a tern not exceeding six months and to fine not exceeding five hundred rupees, commutable if not paid to imprisonment for a further period of six months.

XVII. And it is hereby enacted, that all goods imported by sea into any port of the Presidency of Bombay from any Foreign Enropean settlement in India, or from any Native State, the Inland trade of which has been decla ed by the Governor in Council of the Presidency of Bombay, under Section VII of this Regulation, to be subject to the duties levied on foreign bittoms, shall be liable to the same duties as are imposed by Schedule A on imports on foreign bottoms.

XXII, And it is hereby enacted, that when goods liable to duty for which a value has not been fixed by such a notice as is above directed, or for which a fixed duty has not been declared by the schedules annexed to this act, are brou ht to any Custom House in the presidency of Rombay, for the purpose of being passed for importation or exportation, the duty leviable on such goods shall be levied advalorem, that is to say, according to the market value of such goods at the place 3nd time of importation or exportation as the case may be.

XVII. And it is hereby enacted, that no goo's whatsoever entered in either of the Schedules of this Act, as able to duty, shall be exempted from the payment of such duty or of any part thereof except under special order from the Governor in council of the presidency of Bombay, Provided always, that it shall and may be lawful for the collecter of customs, or other officer in charge of a Custom House to pass free of duty any baggage in actual use at his direction, and if any person shall apply to have goods passed as such baggage the collector acting under the orders of the Government shall determine whether they be baggage in actual use or goods subject to duty under the provisions of this act.

XXIV. And it is hereby enacted, that every such declaration when duly signed seall be submitted to the officer of customs appointed to appraise goods at the Custom House, and if it shall appear to him that the same is correct he shall connte sign it as admited; but if any part or the whole of the goods shall seem to him to be undervabred in such declaration, he shall report the same to the collector of customs who shall have power to take the goods of any part thereof as purchased for the Government at the price so dec ared, and whenever the collector of customs shall so take goods for the Government paymeat therof shall be made to the consignee or importer, it the goods be imported within fifteen days from the date of the declaration, the amount of import duty leviable thereon being fitit deducted, and if the goods be intended for exportation the enure value as declared shall be paid without deduction on account of customs duty.

XXV. And it is hereby enacted that it shall be lawful for the Governor Council of the presidency of Bombay todeciate by public notice in the Official Gazette of that presidency what places within the same shall be ports for the landing and ship. ment of merchandise, and any Goods that may be landed, or which an attempt may be made to land at any other port than such aso shall be so declared shall be seized and confiscated. XXVI And it is hereby enacted, that when any vesssel shall arrive in any port of the presidency of Bombay, the master shall deliver a true manifest of the cargo on board made out according to the form annexed to this Act and marked C, to the first person duly empowered to rec ive such manifest that may come on board, and if no such person shall have come on board before the anchor of the said vessel is dropped then the manifest shall be forwarded to land on board of the first beat that leaves the vessel after droping anchor, and if the port be up a river or at a distance from the land first made, then it shall be lawful for the said Governor in council, by an order published in the Official Gazette of the presidency, to fix a place in any such river or port beyond which place it shall not be lawful for any inward bound vessel, except such country craft as are described in section LI and LII of this act to pass until the master shall have forwardedin such menner as may be ordered by the said Governor in council such a manifest as is required by this act.

XXVII. And it is hereby enacted, that if the marifest so delivered by the master shall not contam a full and true specification of all the goods imported in the vessel the said master shall be liable to a fine of one thousand rupees, and any goods or packages that may be found on board in excess of the manifest so delivered, or differing in quality or kind or in marks and numbers from the specification contained therein shall be liable to be seized by any customs officer aud confiscated, or to be charged with such increased duties as may be determined by the collector of customs under the orders of Government.

XXVIII. And it is hereby enacted, that if any inward bound vessel shall remain on side or below the place that may be fixed by the said Governor in council for the first delivery of manifests, the master shall deliver a manifest as therein before prescribed, to the first person duly empowered to receive such manifest bat may come on board, and if any vessel entering a port for which there is a Custom House established, shall lie at anchor therein for the space of twenty-four hours the master whereof shall refuse to deliver the said manifest in the manner above prescribed, he shall for such refusal be liable to fine not exceeding one thousand rupees, and no entry or port clearance shall be given for such vessel until the fine is paid.

XIX Provided always, that when goods are imported at any port of the Bombay presidency from any other port in that presidency under certificate that the export duty specified in Sche. dule B, has been duly paid thereon, or that there has been a re-export, and that the import duty specified in shedule A has been duly paid, the said goods shall be admitted to free entry XX Provided also, that when duties of customs shall have been paid on any goods at any port in any part of the territories of the East Iadia company not subject to the presidency of Bombay, and when such goods shall subsequently be imported at any port of the p esidency of Bombay, credit shall be given at such last mentioned port for the sum that may be proved by the production of due certificates to have been so paid.

XXIX And it is hereby enacted, that no vessel shall be allowed to break bulk until a manifest as required by this aet, and another copy thereof to be presented at the time of applying for eutry inwards if so required by the collector of customs shall have been received by the said collector. nor until order shall have been given by the said collector for the discharge of the cargo, and that the said collector may further refuse to give such order if he shall see fit until any port clearances cocketts or other papers known to be granted at the places from which the vessel is sated to have come shall likewise be delivered to him.

XXI. And it is hereby enacted, that it shall be lawful for the Governor in council of the presidency of Bombay from time to time, by notice in the Official Gazete of that Presidency, to fix a value for any article or number of articles liable to advalorem duty, XXX. And it is hereby enacted, that no goods shall be aland the valuo so fixed for such articles shall still altered by a similar lowed to leave any vessel or to be put on board thereof until

entry of the vessel shall have been given du'y made in the Custom House of the port, and until order shall have been given for dis charge of the cargo thereof as above provided, and it shall be the duty of every customs officer to seize as contraband any goods which have been removed or put on board of any vessel in contra vention of the above provision, or which any attempt shall have been made to remove from or to put on board of any vessel in contravention of the above provision. And after entry of the vessel at the Custom House in due form such part of the cargo as may not be declared for re exportation in the same vessel shall be sent to land and export cargo shall be laden on board according to the forms ahd rules that may be prescribed for the port by this act, or by order of the Gevernor in Council of the presidency of Bombay, and if an attempt be made to land or put on board goods or merchandize in contravention of the forms and rules so prescribed the goods shall be liable to seizure and confiscation

XXXII. And it is hereby enacted, that there shall in every port of the Bombay presidency be one or more places appointed for the landing and shipment of goods, and goods shall not be landed at any other place without the special order in writing of the collector of customs for the port, and if any goods be landed, of an attempt be made to land any goods at any other than the said authorized places without such order they shall be seized and confiscated.

XXXI. And it is hereby enacted, that if goods entered in the manifest of a vessel shall not be found on board that vessel, or if the quantity founi be short and the deficiency be not duly accounted for, or if goods sent out of the vessel be not landed at the Custom House, or at such other place as the collector of XL. And it is hereby enacted, that when goods shall be customs shall have prescribed, the master shall be liable to a pe- brought to be passed through the Custom House either for impor. malty not exceeding five hundred rupees for every missing or tation or exportation by sea, if the packages in which the same deficient package of unknown value, and for twice the amount may be contined shall be found not to correspond with the des of duty chargeable on the goods deficient and unaccounted for, cription of them given in the application for passing them through if the duty can be ascer ained. Provided however, that nothing the Custom House, or if the contents thereof be found not to have herein contained shall be construed to prevent the Collector of been correctly described in regard to sort, quality, or if any goods customs from permiting at his discretion the master of any yes-not s ated in the application be found concea ed in or mixed up sel to amend obvious erro s or to supply omis ious from accident with the specified articles, all such packages with the whole of or inadvertence by furnishing au amended or supplemental the goods contained therein, shall be liable to confiscation. manifest.

XLI. And it is hereby enacted, that if any person after goods have been landed and before they have been passed though the Custom House removes or attempts to remove them with the intention of defrauding the revenue, the goods shall be liable to confiscation unless it shall be proved to the satisfaction of the col. lector of customs that the removal was not sanctioned by the owner or by any person having an interest in or power over the goods.

XXXIV. And it is hereby enaated, that when the Governor in council of the presidency of Bombay shall see fit to maintain at any port an establishment of officers to be sent on board of vessels to watch their anlading and lading, then after due not fication shall have been given that such establishment is so men tianed at any port the collector of customs at that port shall have power at his discretion to send one or more officers of such es tablishment to remain on board of auy nessel in such port by night and by day until the vessel shall leave the port or it shall be other wise ord red by the collector

XLII. And it is hereby enacted, that it shall be lawful for XXXIII. And it is hereby cnacted, that if the Governor in the collector of customs, whenever he shall see fit to require council shall see fit for the security of customs at any port to that goods brought by sea and stowed in bulk shall be weighed maintain special establishments of boats for the landing and r measured on board ship before being sent to land and to levy shipping of merchandize, or to license and register the cargo boats duty according to the result of such weighing or measurement. plying in any ports than after due notification thereof, it shall XLIII. And it is hereby enacted, that on application by the not be lawful for any person to convey goods to or from any exporter of any salt that has paid the ecise duty fixed by act No. vessel, in such port otherwise than in the boats so authorized | XXVII. of 1357, a certificate shall be granted by the col and prescribed, except under special permit from the collector lector of customs at the place of export, under authority of of customs at the port, and any goods that may be found on board which certificate the quentity of salt specified therein shall be of other boats than those so authorized for the port shall be lia-lauded at any other port of the said presidency of Bombay, ble to be seized by any officer of customs and shall be liable to and shall be passed from such port into the interior without the confiscation. the levy of any further duty ei her of excise or of customs. XLIV And it is hereby enacted, that when a customs officer shall be sent on board of any vessel to superintend the delivery of cargo, twenty days, exclusive of Sundays and holidays, shall be allowed for the discharge of the import cargo of vessels not exceeding six hundred tons burthen, and thirty days, exclusive of Sundays and holidays, for the discharge of the import cargo of vessels exceeding that burthen, and the said periods shall be cal. culated from the day when the customs officer first went on board And if the whole cargo be not discharged by the expira tion of the above-mentioned periods, the master shall be charged with the wages of such officer, and other expenses for any further poriod that such officer may be detained on board. And if the owners, importers, or consignees do not bring their goods to land within the periods above fixed, it shall be the duty of the master so to do.

XXXV. And it is hereby enacted that any master of such vessel at such port who shall refuse to receive such officer with one servant on board when such officer shall be so deputed as above provided, o, shall not afford such officer and such servant suitable shelter and sleeping accommodation while on board, and likewise furnish them with a due allowance of fresh water it necessary and with the means of cooking on board, shall be liable to fine nat exceeding the sum of one hundred rupees for each day during which such officer and servant shall not be received and provided with suitable shelter and accommodation.

or have been received by the said customs officer a Custom House permit or order for the shipment of the goods, and the goods on board of any boat that may so be alongside or be made fast to a vessel, it such goods be not covered by a Custom House pass accompanying them, or previously received by the customs office on board, the said vessel shall be liable to confiscation.

XXXVI. And it is hereby enacted, that whenever a collector of customs shali see cause to direct that auy vessel shall be searched he shall issue his warrant or written order for such search addressed to any officer under his authority and upon production of such order the officer bearing it shall be compe tent to require any cabins, lockers, or buikheads to be opened in his presence, and if they be not opened upon his requisition to break the same open, and any goods that may be found concealed, and that shall not be only accounted for to the sa tisfaction of the collector of customs shall bo liable to confisca tion and any master or person in charge of a vessel, who shall resist such officer or refuse to allow the vessel to be s arched when so ordered by the collector of customs, shall be liable upou conviction for every such offence to a fine of one thousan Tupees.

XXXIX. And it is hereby enacted, that when goods shall be sent from on board of any vessel having a customs officer on board for the purpose of being landed and passed for importation there shall be sent with each boat load or other separate despatch a boat uote, specifying the number of packeges, and the marks and numbers or other description thereof, and such boat note shail be signed by an officer of the vessel and likewise by the customs officer on board, and if any imported goods be found in a boat proceeding to land from such a vessel without a boat note, or if being accompanied by a boat note they be round out of the proper track between the ship and the proper place of landing, the boat containing such goods may be detained by any officer of customs duly authorized by the collector, and unless the cause of deviation be explained to the satisfaction of the collector of customs, the goods shall be liable to confiscation.

XXXVII. And it is hereby enacted, that every master of a vessel who shall remove from such vessel or put ou board there of any goods, or cause or suffer any goods to be removed from thence or put on board thereof between sun-set and sun-rise or on any day when the Custom House is closed for business without leave in writing obtained from the collector of customs, shall be punished with a fine not exceeding five hundred rupees. XXXVIII. And it is hereby enacted, that no cargo boat, laden with goods intended for exportation by sea shall make fast to or lie alongside of any vessel on board of which there shall be a customs officer stationed unless there shall be on board the boat,

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XLV. And it is hereby enacted, that when there shall be no customs officer sent aboard vessels discharging cargo, it shall be lawful for the collector of customs to fix a pe iod, not being les than twenty days, for the discharge thereof and clearance of the vessel inwards; and if any goods remain on board after the time so fixed or after the time allowed in the last preceding section of this Act, the co lector may order the same to be landed and werehoused for the security of the duties chargeable thereon and of any freight and primage and other demands that may be due thereon, giving his receipt to the Master for the same vided always, that in all cases it shall be lawful for the collector or other officer in charge of the Custom House, with the consent of the master of the vessel, to cause any packages to be brought on shore and to be depos.ted in the Government warehouses for the security of the duties and charges thereon, although twenty days may not have expired from the entry of such vessel; and in case any goods brought to land from any vessel be not claimed and cleared from the Custom House within three months from the date of entry of the ship in which such goods were imported, it shall be competent to the collector to sell the same on account of the duties and other charges due thereon, and the balance remaining after deducting the said duties and charges shall be held in deposit and paid to the owner on application.

XLVI. And it is hereby enacted, that when a customs officer shall be sent on board of any vessel discharging cargo, a further period of fifteen nays, Sundays and holidays excluded beyond the twenty days above specified, shall be allowed for puting on board export cargo if the vessel shall be not exceed six hundred tons burthen, and twenty days if it exceed that burthen, when the lading and unlading thereof shall continuous, and the master or com. mander shall in such case not be charged with the wages and

leviable on the goods as ascertained at such examination, the goods shall be detained intil a further certificate for the difference shall be produced

XI. And it is hereby enacted, that the said Governor in council shall give public notice in the Official Gazette of the presidency of Bombay of the appointment of every, officer appointed to re ceive customs duties on goods crossing the land frontier of the said foreign territories, and the officers so appointed shall on receipt of money tendered as customs duty be bound to give to any merchant or other person applying for the same a certificate of payment, and to enter therein the specification of goods with the values and description thereof according to the statement furnished by the person so applying, provided only, that the proper duty levi ble thereupon according to the descriptions and values stated, be covered by the payment made.

XII. And it is hereby enacted, that no certificate shall be received at any chokee that shall bear date more than thirty days before the date when the goods arrive at the chokee. Provided however, that any person who has taken out a certificate from any authorized receiver of customs duties shall at any time within the said period of thirty days on satisfying such receiver that such certificate has not been used and on delivering up the original be entitled to receive a renewed certificate, with a fresh date, without further payment of duty.

XIII. And it is hereby enacted, that it shall be lawful for the said Governor in council to prescribe by public notice in the Official Gazette of the Presidency of Bombay by what routes Gods shall be allowed to pass into or out of any such foreign territory, as is described in Sections VII and VIII of this Act. and after such notice shall be given, goods which may be brought to any chokee established on other routes or passes than those so prescribed shall, if provided with a certificate, be sent back, and if not provided with a certificate shall be detained and shall be liable to confiscation by the collector of customs, unless the person in charge thereof shall be able to satisfy the said colloctor that his carrying them by that route was from ignorance or accident.

XIV And it is hereby enacted, that goods which may be passed or which an attempt may by made to pass cross any frontier guarded by chokees between sunset and sunrise, or in a clandes tine manner, shall be sefzed and coniscited. XV. And it is hereby enacted, that any chokee officer who shall p rmit goods to pass across the frontier when not covered by a sufficient certificate, or who shall permit goods to pass by any prohibited tonte, shall be liable on conviction, before the collector of customs, to imprisonment for a term not exceed ing 6 months, and to a fine not exceeding five hundred rupees, commutab e; if not paid to imprisonment for a further perio of six months.

XVII. And it is hereby enacted, that all goods imported by sea into any port of the Presidency of Bombay from any Foreign Enropean settlement in India, or from any Native State, the Inland trade of which has been decla ed by the Governor in Council of the Presidency of Bombay, under Section VII of this Regulation, to be subject to the duties levied on foreign bittoms, shall be liable to the same duties as are imposed by Schedule A on imports on foreign bottoms.

XVII. And it is hereby enacted, that no goo's whatsoever entered in either of the Schedules of this Act, as liable to duty, shall be exempted from the payment of such duty or of any part thereof except under special order from the Governor in council of the presidency of Bombay, Provided always, that it shall and may be lawful for the collecter of customs, or other officer in charge of a Custom House to pass free of duty any baggage in actual use at his direction, and if any person shall apply to have goods passed as such baggage the collector acting under the orders of the Government shall determine whether they be baggage in actual use or goods subject to duty under the provisions of this act.

notice, be taken to be the value of such articles for the purpose of levying duty on the same.

XIX Provided always, that when goods are imported at any port of the Bombay presidency from any other port in that presidency under certificate that the export duty specified in Sche. dule B, has been duly paid thereon, or that there has been a r-export, and that the import duty specified in shedule A has been duly paid, the said goods shall be admitted to free entry XX Provided also, that when duties of customs shall have been paid on any goods at any port in any part of the territories of the East Iadia company not subject to the presidency of Bombay, and when such goods shail subsequently be imported at any port of the p esidency of Bombay, credit shall be given at such last mentioned port for the sum that may be proved by the production of due certificates to have been so paid.

XXI. And it is hereby enacted, that it shall be lawful for the Governor in council of the presidency of Bombay from time to time, by notice in the Official Gazeite of that Presidency, to fix a value for any article or number of articles liable to advalorem duty, and the valuo so fixed for such articles shall still altered by a similar

XXII, And it is hereby enacted, that when goods liable to duty for which a value has not been fixed by such a notice as is above directed, or for which a fixed duty has not been declared by the schedules annexed to this act, are brou ht to any Cus tom House in the presidency of Bombay, for the purpose of being passed for importation or exportation, the duty leviable on such goods shall be levied advalorem, that is to say, according to the market value of such goods at the place and time of importation or exportation as the case may be.

XXVI And it is hereby enacted, that when any vesssel shall arrive in any port of the presidency of Bombay, the master shall deliver a true manifest of the cargo on board made out according XVI. And it is hereby enacted, that if any chokee officer to the form annexed to this Act and marked C, to the first-person shall needlessly and vexatious injure goods under the pretence duly empowered to rec-ive such manifest that may come on of examination, or in the course of his examination or shall board, and if no such person shall have come on board before wrong fully detains goods for which there shall be produced a the anchor of the said vessel is dropped then the manifest shall sufficient oertificate such officer shall, on conviction before the be forwarded to land on board of the first beat that leaves the Collector of customs, or before any magistrate or joint ma-vessel after droping anchor, and if the port be up a river or at gistrate, be liable to imprisonment for a tern not exceeding six a distance from the land first made, then it shall be lawful for the months and to fine not exceeding five hundred rupees, com- said Governor in council, by an order published in the Official mutable if not paid to imprisonment for a further period of six Gazette of the presidency, to fix a place in any such river or months. port beyond which place it shall not be lawful for any inward bound vessel, except such country craft as are described in section LI and LII of this act to pass until the master shall have forwardedin such menner as may be ordered by the said Gover. nor in council such a manifest as is required by this act.

XXIII. And it is hereby enacted, that the market value for assessment of duties on advalorem goods shall be declared by the owner, consiguee or exporter, or by the agent or factor for any of these respectively, upon the face of the application to be given in by him in writing for the passing of the goods through the Custom House, and the value so declared shall include the packages of materials in which the goods are contained, and the application shall truly set forth the name of the ship in which the goods have been imported or are to be exported, the name of the master of the said ship, tho colours under which the said ship sails, the number, dese iption, marks, and contents of the packages an4 the country in which the goods were preduced.

XXIV. And it is hereby enacted, that every such declaration when duly signed seall be submitted to the officer of customs appointed to appraise goods at the Custom House, and if it shall appear to him that the same is correct he shall connte sign it as admisted; but if any part or the whole of the goods shall seem to him to be undervabred in such declaration, he shall report the same to the collector of customs who shall have power to take the goods of any part thereof as purchased for the Government at the price so dec ared, and whenever the collector of customs shall so take goods for the Government paymeat therof shall be made to the consignee or importer, it the goods be imported within fifteen days from the date of the declaration, the amount of import duty leviable thereon being fitit deducted, and if the goods be intended for exportation the enure value as declared shalt be paid without deduction on account of customs duty.

XXV. And it is hereby enacted that it shall be lawful for the Governor Council of the presidency of Bombay todeciate by public notice in the Official Gazette of that presidency what places within the same shall be ports for the landing and ship. ment of merchandise, and any Goods that may be landed, or which an attempt may be made to land at any other port than such aso shall be so declared shall be seized and confiscated.

XXVII. And it is hereby enacted, that if the marifest so deli. vered by the master shall not contain a full and true specification of all the goods imported in the vessel the said master shall be liable to a fine of one thousand rupees, and any goods or packages that may be found on board in excess of the manifest so delivered, or differing in quality or kind or in marks and numbers from the specification contained therein shall be liable to be seized by any customs officer aud confiscated, or to be charged with such increased duties as may be determined by the collector of customs under the orders of Government.

XXVIII. And it is hereby enacted, that if any inward bound vessel shall remain ou side or below the place that may be fixed by the said Governor in council for the first delivery of manifests, the master shall deliver a manifest as therein before prescribed, to the first person duly empowered to receive such manifest bat may come on board and if any vessel entering a port for which there is a Custom House established, shall lie at anchor therein for the space of twenty four hours the master whereof shall refuse to deliver the said manifest in the manner above prescribed, he shall for such refusal be liable to fine not exceeding one thousand rupees, and no entry or port clearance shall be given for such vessel until the fine is paid.

XXIX And it is hereby enacted, that no vessel shall be al lowed to break bulk umila manifest as required by this aet, and another copy thereof to be presented at the time of applying for eutry inwards if so required by the collector of customs shall have been received by the said collector. nor until order shall have been given by the said collector for the discharge of the cargo, and that the said collector may further refuse to give such order if he shall see fit until any port clearances cocketts or other papers known to be granted at the places from which the vessel is sated to have come shall likewise be delivered to him.

XXX. And it is hereby enacted, that no goods sha'l be allowed to leave any vessel or to be put on board thereof until