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leviablo 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 of levying duis on the same. be produced

XXII, Anil it is hereby enacted, that when goods liable to XI. And it is hereby enacted, that the said Governor in council duty for which a value bas not been fixed by such a notice as is shall give public notice in the Official Gazette of the presidence above dirreted, or for which a fixed duty has not been declared of Bombay of the appointment of every, officer appointed to te by the schedules annexed to this act, are brou bt to any Cusceive customs duties on gonds crossing the land frontier of the rom House in the presidency of Bombay, for the purpose of said foreign territories, and the officers so aprointed shall on Deing passed for importation or exportation, the duty leviable receipt of money tendered as customs duty be bound to give to ou such goods shall be levied advnlorem, that is to say, ac. any merchant or other person applying for the same a certificate cording to the market value of such goods at the place and of payment, and to enter therein the specifcation of goods with the time of importation or ex portation as the case may be. values and description thereof according to the stalement fur. mished by the person so appling. provided only, that the proper assessment of duties on advalorem goods shall be declared by

XXIII. And it is hereby enacted, that the market value for duty lesiible thereupon according to the descriptions and values the owner, consignee or exporter, or by the agent or factor stated, be covered by the payment made.

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 hy hin 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 valle so declarent shail ja. before 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 ani the application shall truly set forth the name of the ship any anthorized receiver of customs du ies shall at any time within in which the goods bave been imported or are to be exported, the said period of thirty days on sasisfying such receiver that such the name of the master of the said ship, tho colours under certificate has not been used and on delivering up the original be which the said ship sails, the dumber, dese ipi on, marks, and entitled to receive a renewed certificate, with a fresh date, winbout contents of the packages an4 the country in which the goods further payment of duty.

were preduced. XI. And it is hereby enacted, that it shall be lawful for the XXIV. And it is hereby enacted, that every such declaration said Governor in council to prescribe by public notice in the when duly signed seall be submitted to the officer of customs Othvial Gazette of the Presidency of Bombay by what routes appointed to appraise goods at the Custom House, and if it shall Gods shall be allowed to pass into or out of any such foreign appear to him that the same is correct he shall connte sign it as territory, as is described in Sections VII and VIII of this Act arimited ; but if any part or the whole of the goods shall seem to and after such notice shall be given, goods which may be brought him to be undervabred in such declaration, he sball report the to any chokre established on other routes or passes than those so same to the collector of customs who shall have power to take prescribed shall, if provided with a certificate, be sent back, and the goods of any part thereor as purch sed for the Government at if not provided with a certificate shall be detained and shall be the price so duc ared, and whenever the collector of customs shall liable to confiscation by the collector of customs, unless the so take goods for the Government paymeut theroi shall be made person in charge thereof sball be able to satisfy the said colloc. to the consignee or importer, it the goods be imported within fifteen tor that his carrying them by that route was from iguorance or days froin the date of the declaration, the amount of import accident.

duty leviable thereon bein: fitit deducted, and if the goods be XIV And it is hereby enacted, that goods which may be passed intended for exportation the enure value is declared shall be or which an attempt may by made to pass "cross sny frontier paid without deduction on aecount of customs duty. guarded by cbokres between sunset and sunrise, or in a clandes XXV. And it is berebs enacted that it shall be laulul for tine manner, shall be sefzed and confiscited.

the Governor Coun, il of the presidency or Bombay todeclate by XV. And it is hereby enacted, that any chnkce officer who public notice in the Official Gazette of that presidency what shall p rinit goods to pass across the frontier when not covered places within the same shall be ports for the landing and ship. by a suiilcient certificate, or who shall permit goods to pass by menit of merchandise, and any Goods thai may be landed, of any probibited toute, shall be liable on conviction, before which an attempt may be mailet land at any other port than the collector of customs, to imprisonnent for a t-rm not exceed such aso shall be so declared shall be seized and confiscated. ing 6 months, and to a fine not exceeding five bandred rupees, XXVI And it is hereby enacted, that when any vessel shall commutab e: if not paid to imprisonment for a further per jo arrive in any port of the presid-ucy of Bombay, the master shall of six months.

drliver a true manifest of the cargo on board made ont 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-persoa shall needlessly and vexatiousl 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 bard, and if no such person shall have come on boord 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 sich officer shall, on conviction before the be forwarded to land on board of the first brat that leaves the Collector of customs, or before any magistrate or joint ma vessel afier droping anchor, and if the port be up a river or at gistrate, be liable to imprisonment for a trrn 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 conncil, by an order published in the official mutable if not paid to imprisonment for a further period of six Gazetie 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 XVII. And it is berehy enacted, that all goods imported by bound essel, except such country craft as are described in sec. sen into any pori of tbe Presidency of Bombay from any Foreign im Ll pud LII of this act to pass until the master shall bave Enropean settlement in India, or from any Native State, the forwardedin such menuer as may be ordered hy the said Gover. Inland trade of which has been decla ed by the Govervor in wor in council such a manifest as is required by ibis act. Council of the Presidency of Bombay, under Section VIII XXVII. And it is hereby enacted, that if the marifest so deli. of this Regulation. to be subject to the duties levied on foreign rered by the masier shall not contain a full and true specification bittoms, shall be liable to the same duties as are imposed by of all the goods imported in the vessel the said master shall be Schedule A on imports on foreign bottoms,

liable to a fine of one 1b. usand rupees, and any goods or packages XVIII. And it is hereby enacted, that no goo.'s whatsoever that may be found on board in excess of the manifest so deliver. entered in either of the Schedules of this Act. as liable to duty, ed, or differing in quality or kind, or in marks and numbers from shinll be exempted from the payment of such duty or of any the specification contained therein shall be liable to be seized by part thereof except uuder special order from the Goreroor in any customs officer aud confiscated, or to be charged with such council of the presidency of Boinbay. Provided always, that it increased duties as may be determined by the collector of customs shall and may be lawful for the collecter of customs, or other under the orders of Goverurnent. officer in charge of a Custom House to pass free of duty any

XXVIII. And it is hereby enacted, tha: if any inward bound baggage in actual use at his direction, and if any person shail vessel shall remain ou'side or below the place that may be fixed apply to have goods passed as such baggage the collector acting by the said Governor in council for the first delivery of manifests, under the orders of the Government shall determiue whether the master shall deliver a manifest as thereinbefore prescribed, to they be bargage in actual use or goods subject to duty under the the first person duiy en powered to receive such manifest i bat provisions of this act.

may come on board. And if any vessel entering a port for wbieb XIX

Providd alwers, that when goods are imported at any there is a Custom House established, shall lie at anchor therein port of the Bombay presidency from any other port in that pre for the space of twenty four hours the master whereof shall refuse sidency under certificate that the expoit duty specifice in Sche, to deliver the said manifest in the manner above prescribed, lie dule B, bas been duly paid thereon, or that there has been a sall for such refusal be liable to fine not exceeding one thousand Trexport, and that the import duty specified in shedule A bas rupees, and no entry or port clearance shall be given for such been duly paid, the said goods shall be admitted to free entry vessel until the line is paid.

XX Provided also, that when doties of customs shall have XXIX And it is hereby enacted, ibat vo vessel shall be al. bet n paid on any goods at any port in any part of the territories lowed to break bulk wila manifest as required by this act, and of the East laula company vol subjest to tbe presidency of another copy thereof to be presented at the time of applying for Bonibay, and when such goods shall subsequently be imported eutry inwards is so required by the collector of customs shall at any port of the p esidency of Bombay, credit shall be given have been received by the said collector, nor until order shall at such last mentioned port for the sum that may be proved by have been given by the said collector for the discharge of ibe the production of due certificates to have been so paid. cargo, and that the said collector may further refuse to give such

XXI. And it is hereby enacted, that it shall be lawful for order if he shall see fit until any pori clearances cocketts or other the Governor in council of the presidency of Bombay from time to papers known to be granted at the places from which the vessel time, by notice in the Official Gazeite of that Presidency, to fix a is s'ated to bave come shall likewise be delivered to tim. valur. for any article or number of articles liable to advalorem duty. XXX. And it is hereby enacted, that no goods sha'l be al. and the valuo so ixed for such articles shall still altered by a similar! lowed to leave any vessei or to be put ou buard thereof until entry of the vessel shall have been given da'y made in the Custom or have been received by the said customs officer a Custom Houso House of the port, and until order shall bave been givea for dis permit or order for the shipment of the goods, and the goods on charge of the cargo thereof as above provided, and it shall be the board or any boat that may so he alongside or be made fast to a duty of every customs officer to srize as contraband any goods vessel, it such goods be not covered by a Custom House pass ac. which bave been removed or put on board of any vessel ii contra companying thein, or previously received by the customs office on vention of the above provision, or which any attempt shall have board, the said vessel shall be liable to contiscation. been made to remove from or to put on board of any presel in XXXIX. And it is hereby enacted, thit wben goods shall be contravention of the above provision, And after entry of ihe sent from on board of any vessel baving a customs oificer on board vossel at the Cusion House in die form such part of the cargo for the purpose of being landed and passed for importanion there as may not be declared for re-exportation in the same vessel shall be sent wish eacb boat load or other separate despatch a boat shall be sedi to land and export cargo shall be laden on board Hote, specifying the number of packeges, and the marks and accor iing to the forms and rules that may be prescribed for the numbers or other description thereof, and such boat note shall port by this act, or by order of the Gevernor in Council of the be signed by an officer of the vessel and likewise by the customs presidency of Bombay, and if an attempt be made to land or officer on board, and if any imported gods be found in a bont puit on boaril goods or merchandize in contravention of the forms proceeding to land from such a vessel without a boat note, or if and rules so prescribed the goods shall be liable to seizure and being accompanied by a boat note they be round out of the proper confiscation

track between the ship and the proper place of landing, the boat XXXI. And it is hejehy enacted, that if goo is entered in containing snel goods my he detained by any officer of customs the inauisest of a vessel shall not be found on board that vessel, duly authorized by the collector, and unless the cause of devior if the quantity foun i be short and the deficiency be not duly ation be explained to ibe satisfaction of the collector of customs, accounted for, or if goods sent out of the vessel be not landed at the goods shall be lia le to confiscati.in. the Custom House, or at such other place as the collector of XL. And it is hereby en icted, that when gonds shall be enstoms shall have prescribed, the master shall be liable to a pe. brought to be passed through the Custom Aruse either for impor. nalty not exceeding five hundred rupees for every missing or lation or exportation by sea, if the packages in which the same deficient package of unknown value, and for twice the amount may be conti ed shall be found not to correspond with the des. of duty chargeable on the goods deficient and unaccounted fir, cription of them given in the application for passing rhem through if the duty can be ascer din-d. Prov ided however, that nothing the Custom House, or if the contents thereof be found not to bave herein contained shall be construed to prevent the Collector of been correctly described in regard to sort, quality, or if any goods casioms froint permiling at his discretion the master of any yes not s ated in the application be found concra ed in or mixed up selto amend obvious erros or to supply omnis ious from a cident with the specified articles, all such packages with the whole of or inadvertence by furnishing au amended or supplemental the goods contained thereill, shall be liable to confiscation. manifest.

XLI. And it is hereby enacted, that if any person after goods XXXII. And it is hereby enacted, that there shall in every have been landed and before thy have been passed though the port of the Bombay presidency be one or more places appointed Custom House removes or alternp's to remove them with the infor the landing and shipment of goods, and goo is shall not be tention of defrauding the revenue, ibe goods shall be liable to con. landed at any other place without the special order in writing of fiscation unless it shall be proved to the satisfaction of the col. the collector of customs for the port, and if any goods be landed, lector of customs that the removal was not sanctioned by the of an attempt be ma ie to land any goods at any other than the owner or by any person having an interest io or power over the said authorized places without such order they shall be seized goods. and confiscated.

XLII. And it is hereby enacted, that it shall he lawful for XXXII. And it is h-reby cnacted, that if the Governor in the collector of customs, whenever he sball see fit to require council shall see fit for the security of customs at any port to that roois brought by sea and stowed in bulk shall be weighed maintain special establishments of boats for the landing and r mensured on boardship before being sent to land and to levy shipping of merchandize, or to license and register the cargo boats duty according to the resnit of such weighing or measurement. plying in any ports iban after que notification thereof, it shall XLIII. And it is here ,y enacted, that on application by the bot be lawful for any person to convey goods to or from any exporter of any suit that has paid the ecise duty fixed by Act No. vessel, in such port otherwise than in the boats so authorized | XXVII. of 1517, a certificate shall be granted by the col. and prescribed, except unter special permit from the collector Irctor of customs at the place of export. under authority of of customs at the port, and any goods that inay be found on boaru which certificate the quentity of sait specified therein shall be of other boats than those si authorized for the port shall be lia- landed at any other port of the saili presidency of Bombay, ble to be seized by any otficer of customs and shall be liable to ans shall be passed from gnch pirt into the interior without the confiscation.

the levy of any further duty ei ber of excise or of custoins. XXXIV. And it is hereby enaated, that when the Governor XLIV And it is hereby enacted, that wben a cistoms officer in couocil of the presidency of Bombay shall see fit to in sintain hali be sent on hoard of any vesselio superintend the elivery of at any port an establishment of officers to be sent on board of cargo, ewenty days, exclusive of Sundays and holidays, shall be vesseis to watch their rolading and lading, then after due notiallowed for the discbarge of the import cargo of vesse is not ex. fication shall have been given that such establistuneit is so men ceeding six linndred tons burihen, und thirty days, exclusive of tiaued at any port the collector of customs at thai port shall have Sundays and holidays, for the discharge of the import cargo of power at his discretion to send one or more officers of suih es vessels exceeding tiiat burthen, and the said periods shall be cal. tablishment to remain on board of auy nessel in such port by night culated from the day wben the customs oilicer first went on and by day unuil the vessel shall leave the port or it shall be board And if the whole e argo be not discharged by the expira. other wise ord red by th- collector

tion of the above-mentioned periods, the inaster shall be charged XXXV. And it is hereby enacted that any master of such with the wages of such oficer, and other expenses for any further vessel at such port who sbali refuse to receive such otficrr with poriod that such oficer may be detained on board. And if the one servaut on board when sich officer shall be so deputed as owners, importers, or consignees do not bring their goods to land Above provided, or shall not aff' rd such officer and such servant within the periods above fixed, it shall be the duty of the master suitable shelter and sleeping accommodation while on board, and so to do. likewise furnish them with a due allowance of fresh water it XLV. And it is hereby enacted, that when there shall be no necessary and with the means of cooking on board, shall be lia-costoms officer sent aboard vessels discharging cargo, it shall be ble to fine nat exceeding the su ini of one hundred rupees for each lawful for the collector of custoins to fix a pe jod, bot being les day during which sich officer and servant simll not be received than twenty days, for the discharge thereof and clearance of the and provided with suitable shelter and accommoduli da.

vessel inwards; and if any goods remain on board afier the time XXXVI. And it is hereby enacted, that whenever a collector so tixed or after the time allowed in the list preceding section of of customs sbali see cause to direct that auy vesselsball be this Act, the colector may order the same to be landed and searched he shall issue his warrant or written order for such werehoused for the security of the duties chargeable thereon search addressed to any oficer under his authority and upon and of any fiei:ht and primage and other demands that may be production of such order the officer bearing it shall be compe due thereon, giving his receipt to the Master for the same

Protent to require any cabins, lockers, or buikheads to be opened vided always, that in all cases it shall be lawful for the collector in his presence, and if they be not opened upon bis requisition or other oficer in charge of the Custom House, with the consent of to break the same open, and any g00118 that may be found the master of the vessel, to cause any packages to be brought on concealed, and that shall not be only accounted for to the sa- shore and to be depos.ted in the Government warebouses for the tisfaction of the collector of custoins shall bo liable to confiscal security of the duties and charges thereon, although twenty days tion and any master or person in charge of a vessel, who shall may not have expired from the entry of such vessel; Aud in casa resist such oilicer or refuse 10 allow the vessel to be s arched api goods brouglit in laud from any vessel be pot claimed and when 80 ordered by the collector of customs, shall be liable I cleared from the Custom House within thiee months from the date upou conviction for every suche offence to a fine of one thousan of entry of the slip in which suci goods were imported, it shall ruppes.

he competent to the collettor to sell the same on account of the XXXVII. And it is hereby enacted, that every master of al duties and other charges due thereon, and the balance remaining vessel who shall remove from such vessel or put ou board thereafter deducting the said duties and charges shall be held in depuof any gouds, or cause or suffer any goods to be removed from sit and paid to the owner on application. thence or put on board thereof bel ween san-set and sun-rise or XLVI. And it is hereby enacted, 'hat when a customs officer on any day when the Custom House is closed for business shall be sent on board or any vessel discharging cargo, a further without leave in writing obtained from the collector of customs, period of fifteen nays, Sundays and holidays excluded beyond the shall be punished with a fiue not exceeding five bundred rupees. 'wenty days above specified, shall be allowed for putiug on board XXXVIII. And it is hereby enacted, that no cargo bont, export cargo if the vessel shall be not exceed six hundred

tons bar. laden with goods intended for exportation by sea shall make fast iben, and i wenty days if it exceed that burthen, when the lading to or lie alongside of any vessel on board of which there shall be a and unlading thereof shall continuous, and the master or com. customs oficer stationed unless there shall be on board the boat, mander shall in such case not ve charged with the wages and

Fec

Rs. A.

1

00

60

28 30 3 S

100

150

200

.. 350

to

expenses of the customs officer, o board un'il after the expiratiou of though the Custom House for resexportation in the vessel inta such additional period. And if a vessel having discharged its import which they may be transhipped. cargo, shail be laid, up, the cus'oms officer on board shall certify that no goods remain on board except necessary stores and articles

LV. And it is hereby enacted, that no tran shipment shall be for use,

and when a vessel so laid np sball be entered at the Custom made of any goods except under special order in writing from House for receipt of export cargo a customs officer shall be sent

the collector of customs of the port, and an officer of customs shall on board, and if the said last mentioned officer shall certify in all cases be deputed to superintend the removal of tbe goods that no goods are on bard except as above excepted, twenty froin vessel to vessel. days exclusive of Sundays and holidays. as above, shall be a low. LVI, Aud it is bereby, that at every port subordinate to the ed from the date of such certificate for the laning outwards of Bombay presidency. the port of Bombay excepted, an anchorage a vessel not exceeding six hundred tons, and thirty days for ves. sets exceeding that burtben, afier which periods respectively all country craft above the burthen of (100) one hundred maunds,

fee shall be levļed once at each port according to the burthen on the master shall be charged with the wages and expenses of the

at the rates bereinunder specified. customs officer on board to ibe date of the vessel's sailing from the port. XLVII. And it is hereby enacted, that when upon application

10 Candies from the master of any vessel the customs officer shall be removed

Not ex
Above

(equal to 100 from on board thereof under the provision to that effect contained

Ceeding

200 Indian

magnds) in the last preceding Section of this act, if the master of such res.

20 Candise maunds, 1

20 sel shall be ore a customs offices bave again been placed in such

40 vessel, put on board of such vessel, or cause or suffer to be put on

40 board of such vessel any goods whatever, such master shall be punished with a fine not exceeding one thousand rupees, and the

80

100 goods shall be liable to be re-lagded for examination at the

150

200 expence of the shippers upon requisition to that effect from the collector of customs.

250

4 8 250 300

5 © XLVIII. And it is hereby cracted, that upon auy goods li. 300

$ $ able to duty that may be passed through the custom House for

350
....... 400 & upwards,

60 shipment, the application for which shall be presented after port clearance shall have been taken out double of the prescribed LVII. And it is hereby enacted, that in all cases in which upduty shall in all cases be levied, and if the goods be free or have der this act, goods are liable to conoscation, the collector of cus. already paid import duty, or have been imported free under cer. toms of the place whore the goods may be shall be competent to tificate, five per cent, upon the market value shall be levied adjudge such confiscation, thereon, or if the same be imported goods entitled to draw back shall be forfeited, but no se para te duty shall be levied on draw.

LVIII. And it is hereby enacted, (bar if any person in charge back goods.

of a vessel shali have become iiable to any fine oa acconnt of any XLIX. And it is hereby enacted, that when a vessel having shall be competent, subject to the orde:s of the Governor in

act or omission relating to customs, the collector of customs cleared out from any port shall put back from tress of wlie her, council of the preside cy of Bombay, to refuse port clearence to or it shall from other cause be necessary that the cargo of a such vessel until the fine shall be disebarged. vessel that has cleared out shall be upshipped or relanded, a customs officer shall be sent watch the vessel and

LIX. And it is bereby enacted, that it shall be lawsul for take charge of the cargo during such relanding or remo. any collector of customs, or other oficer who may be authorized val from on board, and the goods on boaril such vessel shall to adjndicate customs cases if he shall decide that a seizure of not be allowed to be transhipped or re exported free of duty by gouds made nader the authority of this act was vexatious and reason of the previous settlement of duty at the time of ist

unnecessary to adjudge damairs to be paid to the proprietor by export unless the goods sh Il be lodged in such place as shall be the customs officer who made such vexations seizure, besides allowed by the collector of costoms, and shall remain while ou ordering the immediate release of the goods ; and if the proprietor Jand, or while on board of any other vessel under spocial charge accepi soch damages no actin shall thereafter lie against the of the officers of customs until the time of re-export, and all officer of customs in any Court of Justice on account of such charges attending ench custody shall be horne by the exporter seizu e ; oud if such adjudicating ofhcer shall decide that the Provided however that in all cases of return to pori after port seizure was warranted, but shall deem that the penalty of confis. clearance, on account of damage or for stress weather, it shall cation is anuly severe, it shall be lawful for him to mitigate the be lawful for the owner, or for the master to enter the vessel and

same to the extent of the levy of double duty: and if the said land the cargo under the rules for the import: tion of goods, and ficer shall adjudge confiscation, it shall further be lawful for the export duty shall in that case be refunded and the amoun

him to order that from the proceeds of the sale of the goods, a puid in drawback be re laimed, and if goods on acconnt of which proportion not exceeding one-half shail be distributrd in rewards drawback bas been paid be not found on board the vessel, the

amongst such oticers as he shall deem entitled thereto, and in master shall be liatile io a fine not exceeding the entire value

such proportion as be may direct to each respectively. thereof unless be account for tiem to the satisfaction of the col. lector of customs.

LX. And it is berely provided, that all officers of customs L. And it is hereby enacted, that when goods shall be relanded

shall as beretofure br amenable to the civil courts of the presi. before the lading of any vessel is comple:e and before port credency or island of Bombay by action for damages op aceount of rance has been gravted, the duty levied upon such goods shall be

any executive ac's done in their oficial capacity at the suit of returned to the exporter, but no refund shall be made of dut

the parties injured by such acts prori'ed, hwever, that no soit paid on the export of any goods after port clearance shall have

shall lie :gainst a collector of crisioms or other officer for any been granted for the vessel on which the goods were exported, judicial award in a matter of custolas passed under the preced. unless tbe vessel shall have put back for stress of weather or for

ing section of this act. damage, and the goods shall have been relandet under the rule contained in the last preceding section of this act.

LXI. And it is hereby enacted, that whoever intentionally

obstracts any oflicers in the exercise of any powers given by this LI. And it is bereby enacted, that it shall be lawful for the act to such officer, whall be punished with imprisonment for a said Governor ia Council to establish rules for the anchoring of term nui excreding six montus, or fine not exceeding one thousaud the coasting and countpy craft of the British territories for the de. rupees, or both. livery of inanifests of tbe cargo of such vessels and for the lauding of Goods therefrom, and shopping of goods therein, and that it ho. LXII. And it is hereby enacted, that whoever, being an officer ever being in charge of any snch craft shall knowingly castravene appointed under the authority of this Act, shall accept, or obinia, any such rule, shall he liable to a fine aot exceeding one hundred or atleinpt to obtain from any person any property as a consideraRobees for each offence.

tion for doing or forbearing to do any oficial act, shall be punish.d LII. And it is hereby enacted, that pattamars, dhonies, bote.

with inprisutmeat for a term uot exceeding two years, or tine,

or both. Jos, and other small craft from the Ma uive or Laccadive islands, or from the Native ports of Kattywar, Catch and Scinde, shall LXIII. And it is hereby enacted, that whoever, being an officer be treatel in die poits of the Bomb y presidency like the coasting appointed under the authority of this act, practises or atcraft of the British territory, provided that they conso.m to such

tempts to practise any fraud for the purpose of injuring the special regulations as to the place of anchoring and mode of cost ms revepue, or a bets or connives at any such fraud, or at landing and shipping goods as may be made by the Governor in any attempt to practise any such fraud, shali be punished with Couoril of Bombay for such veszels in theseveral ports of Lumby imprisonnent for a term not exceeding two years, or fine, pres dency.

or both. . LIII. And it is berehy enacted, that no drawback shall be allowed on goods shipped on such native craft as are described

LXIV. And it is hereby enacted, that it shall be lawful for the in the last precciing section of this act.

Governor in Council of Borobay, by an order in council, to

tiansfer any of the powers given to a collector of customs by this LIV. And it is bereby enacted, that goods esported in the act to any other functiouary, and to make any rules consistent same vessels is manifested for re-export, shall not be subject to with law for the carrying of this act into effect, and to estab ish import or export duty, and if any goods brought to any port in such bunders and appoint such officers as he shall think fit, and any, vessel be transhipped in such port, they shall in all costs be to fix rates of what tage and of rent to be paid fer goods deposited subject to the same duty as if they bad been lauded and passed lor suffered to lie in the gudowus of tbe Custom House.

SCHEDULE A

Rates of Duty to be charged on Goods imported by Sea into any Port of the Presidency of Bombay.

No.

Enumeration of Goods.

When imported on British

Buitoms.

Wher imported on
Foreign Bottoms.

Rullion and Coin,.....

Free...

Free. 2 Precious stones and l'earls..

Diito.......

Ditto. 3 Grain and Pulse,.

Ditto,..

Ditto. 4 Horses and other living Animals,.

Dillo.....

Ditto. 5 Ice,...

Ditto..

Ditio. 6 Coal Coke, Bricks, Chalk, Stones, (Marble and Wrought siones excepted,).

Ditto,......

Ditto. 7 Buoks printed in the United Kingdom or in any British Poss: 8.510,......

Ditto,..

3 per cent. 8 Foreigu Book,

3 per cent........

6 per cent. 9 Marine Stores, the produce or manufacture of the United Kingslum or of any British Possession,

3 per cerit...

6 per cent. 10 Ditto ditio, the produce or manufacture of any other place or country,..

6 per cent..

12 per cent. 11 Metals, wrought or inwrought, the produce, or inanufacture of the United Kingdom or any British Possession,

3 per cent......

6 per cent. 12 Metals, ditto ditto, excepting Tiu the produce or manufac. ture of any other place, ....

6 per ceut

12 per cent. 13 Tin, the province or any other pace than the l'uited King. doin or any British Possessin,....

10 per cent

29 per cent. 14 Woollens, the produce or manufacture of the United King doin or any British Possession,..

2 per cent .......

4 per cent. 15 Ditto, the produce of any other place or country,

per cent......

8 per cent, 16

Corton Wool not covered by certiticate of the payment of 9 as per md. of 80 Tolas to the Si rs. 2 annas per md. of Errort 1)ity at any other Poni of Bombay.

seer.......

80 Tolahs to the seer. 17 Cotton and Silk Piece Goods, Cotton Twist and Yarn, the produce of the United Kingdoin, or of any British Pos. 34 per ceat........

7 per cent, ses jo!.... 13 Ditto, ibe produce of any other place,..

7 per cent..

14 per cent. 19 Opium covered by a Pass,

Free...

Free. 211 Ditto not covere : by a Pass,.

24 rs per seer of gu Toas

2 i rs, pr sr, of 80 Tolag 21 salt not covered by a Puss,.

8 as per mu, of su Tolas per scer.. Bas, pr md. of 80 Tos. prsr; 22 Alam,..

10 per ceut...........

20 per cent. 23 Camphor,..

lo per ctot........

20 per cent. 21 Cassia,..

10 per ceut.........

20 per cent. 25 Cloves,..

10 per cent.

120 per cent. 26 Coffee,..

75 per cent........

15 per cent. 27 Coral,....

10 per cent..

20 per cent. 28 Nutregs aud Mace,.

.. 10 per cent......

20 per cint. 29 Ppper,.....

10 per cent..

120 per cent. 30 Ratians,

73 per cent....

15 per cent. 31 T'pa,..

par cent.......

120 por cent. 32 Verpillion,

10 por ceut......

20 per cent. 33 Wines an. Liqueurs, .,

10 per cent...

20 per cent. Spirits, consolidated Duty, iucluding any duties levied heretofore thro' the Police.

9 as. per imperial gallon..

I re. per, impe ial galon And the duty on, spirits shall be rateably incre sed as the Strength exceeds London proof, and when impo ted in hot les, five quart botiles should be deemed equal to the imperial gallon. Tobacco,..

Ir. 8 as, pr md. of 80 Tolas pr. seer r, 8 as.pr m 0f80Tul pr sr Which duty shall be the minimum customs dary levied on Raw Tobacco and all prepara'ione thereof in all he norts of the Bombay Presidency, but if at the rate of 5 per cent on the actual valne, a bigher duty than I r. 8 annas per md. should be leviable on aux preparation of Tovaceo, ihe «inty

shall be levied advalorem at that rate is imported on isritish bottoms, and at 10 per cent, on Foreign buttons. Ant the Customs duty laid upon Tobacco shall be allowed in setting/ for the special duty levied on the import of this article into the Island of Bombay, which special duty shall be levied at

the rate of 9 rupees for the lud an maund. 36 All articles not included in the above enumeration,..... 34 per cent...

7 per cent.

..

.....

35

And if the Collector of customs shall see reason to doubt weither the goods liable to a different rate of duty according to the place of their production come irum the country from which they are decia e to come y the importer it shall be lawful for the Collector of customs to all on th: importer to furnih evidence as to the plice nf maontácture or production, and if such evidence shall not satisfy the said Collector of the truth of the dec aration, the goods shall be charged with the highest rate of duty, subject always to an appeal to the Governor in Council at Bombay.

And upon the re-export by sesof gods imported, excepting Opium and salt, all and goods of the growth, pr.aduction or manufacture of the continent of india provided the re-export be in de with n two yeirs, of the date of inport as per Custon House Register, and the goods be ide tified to the satisfaction of the Collector of custoins, there shall be retained one-cight of the amount of duty, levied and the remainder shall be repaid or drawback.

But no exporter of imported goods shall be entitled to drawbuck 'inless t'e dra.bick be claimed at the time of re.export nor shall any payment ve made of drawiuk unless the amount claimeu be demanded within ouc year from the date of entry on the gouus for re-export in the Custom House Regisiers,

SCHEDULE B
Rates of duty to be charged on Goods exported by Sea from any Port or Place in the Presidency of Bombay.

No.

Enumera'ion of Goods.

E.rported on British

Boltoms.

Exported on Foreign

Bottoms.

[blocks in formation]

Free,

Free.
Ditto,..

Ditto.
Ditto,....................

Ditto.
Ditto,.....................

Ditto.
Ditto,

Ditto
Probibited,..............

Prohibited.

S9 as- pr. md. of 80 Tol. Free, ....

las to the seer 9 as per md. of 80 Tolas per seer Tr. 2 as.pr md of 80 Tollas Free,......

Free.

(to the seer 1r. 8 as pr. md. of 80 Tolas to the st şi rs & as pr md of 80 Tol

las per seer. 3 per cent,.....

6 per cent

8 9

10

11

And upon the re-export to Europe, the United States of America or to any British possession in America, or from any other port of the Bombay Presidency, of cotton that has been importe under certificate of the pa mnt of the duty specifiea in this schedule, provided that he re-export be made in British bottoms within two years from the date of such certificate, and the amount be claimed within one year from the date of re-export as per Custom House Registers, the whole amount of export duty levied at the first place of export shail ve r: funued, STA JANUARY 1828.

tor of Lukbiraj Lands, upon whose Zemindaree, Farm, or Lukki.

raj Estatr, there shall be any Works producing Salt, of wbicb The following Act is passed by the Hon'ble the president of Works notice has not been given in the manner prescribed by the Council of India Counci 3 on t.e 5th Jannuary 1818, with the first Section of this Aci, to give police of the same in writing the #seent of the Right Hon'bie the Goveruor Ceneral of India, to the nearest public officer of Police or Land Revenue within ien which has been read and recorded.

days from the daie on which the Works were first prepared, and Ordered, that the Act be promulgated for general information every such proprietor, farmer, or proprietor of Lubiraj estare,

who shall knowingly omit to give such notice, shall forfeit a sum ACT NO 11. OF 1838. 1. It is hereby enacted, that from the 1st day of February not exceeding 500 ks for every such Salt Works 1838. õalt shall not be manufactured at any place within the ter

And it is hereby enacted, that the magistrate or Joint ritories subject to the authority of de Lieutenant Governor of magistrate of any city or district shall be competent to receive the north Western Provinces, the districts beyond the right bank and determine all charges ou acoount of things or done in contra of the Jumpa viver excepted, anless the person couducting the vention of this Aci.

VII. And it is berehy enacted, that whover offers any resis. manufacture shall before preparing works for the production of such Salt give notice in writing to the collector of the district in tance to any officer appointed under the authority of this Act, which the place of manufacture may be situated, of his intention in the exera ise of the lawful powers of such officer, shui be pu:

nished in like manner as if the resistance bad been offered to the to manufacture Salt therein.

11. And it is hereby enacted, that upon receiving snich notice ordinary process of a collector. as is prescribed in the preceding Section, the collector of the district shall, by an order under his seal and si nature, depute one

ACT NO. JII, OF 1838, or more officers, who shall be stationed for such time as the said collector shall think proper at every such place of manufacture,

I. And it is hereby enacted, that Act No. Vill, of 1837, be and shall have power to take account of the Sait manufactured and repealed. stored, and to prevent the removal of the Salt uutil the Guvern council of Port Saint George shall appoint a Joint criminal

il. And it is hereby enacted, that whenever the Governor in ment duty thereon shall have been paid.

III. And it is hereby enacted, that every proprietor of Salt Judge of Cochin, and shall give to such Joint criminal Judge Works within the no1th western provin es, at wbichi an officer jurisdiction over the Districts of A njengo and Changancherry, shall be stationed as above provided, shall pay to the collector such Joint criminal Judge sball exercise, within his jurisdiction, the wages of one officer at the rate of 10 Rs. per mensem, for so all the powers of Joint magistrate as defined in the Madras Relong as such officer shall be stefaned for the supervision of the gulations. Works; and if the collector hall see fit to employ more than one officer to watch any set of Works, or to employ ono officer re. 29TH DECEMBRO, 1837.-The Honorable the President in Council ceiving larger allowances than 10 Rs. per monthi ; the wages of bas been pleased to appoint Mr. G. A. C. Plowden to act as deputy such extra officers, or the extra wages of such one officer, shall secretary to be Governments of India aud Benyal in the judical be defrayed by Government.

and revenue departments, until further orders. This appoint. IV. And it is hereby enacted, that if any Salt Works be found ment will take effect froin tbe 9th instant, producing Salt, of which notice has not been given in the minner prescribed by the first Section of this Act, such Works shall be FOR WILLIAM, LEGISLATIVE DEPARTMENT THE 22D JANUARY, 1838 destroyed, and any Salt stored thereat sball be seized and confis. - The Hon'ble the President of the Couucil of India cated,

Council has been pleased to appoint Mr. C. H. Cameron to be a v. And it is hereby enacted, that it shall be the duly of erery Member and President of the ludia Law Commission. pariy under direct engagements with Government for the Land

ROS, D. MANGLES. Rerenne, either as a proprietor or farmer, and of every proprie.

019. Secy, to the Govt. of India.

CIVIL APPOINTMENTS, &c.

BY THE DEPUTY GOVERNOR.

The Honorable the Deputy Governor of Bengal has been pleased to direct the collector of Pooree to assume charge of the Post Office at that station from the 1st proximo.

DECEMBER, 27TH. - Mr. H. M. Pigou bas been permitted to FORT W'L IAM, GENERAL DEPARTMENT, 2018 DECEMBER, 1837.Captain J. J. R. Bowman, assumed the duties of 24 Assistant to resign the East Iodia Company's civil service from the 30th

, the master attendant of this port, on the ilth instant, under the appointment made by the Rigbt Hon'ble ihe Governor of Bengal, tbe 18th October last.

The followiug Errata having been discovered in the Polymetri

cal tables of distances prepared under orders of the Governor The Honorable the Deputy Governor of Bengal is pleased to General in Couucil. and printed at the official Gaselle Press for grant to the Reverend J. Bell, district chaplain at Mbow, two regulating the levy of postage, the same are notified for general month's leave of abse e, in extention of the leave gr ed to him infor lion, and the several Posi Office authorities thronghout on the 10th August last,

India are directed to make the uccessary corrections in their

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