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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 of levying duty on the same, 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 du ies 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 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 enstoms, 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 shall, 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, com mutable 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.

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. 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 rexport, 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.

XX. 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 value 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.

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 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, description, 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 shail 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 shail so take goods for the Government payment 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 shail 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 bave 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 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 du y 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 act, 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 shall be allowed to leave any vessel or to be put on board 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 House House of the port, and until order shall have been given 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 of any boat that may so be alongside or be made fast to a duty of every customs officer to size as contraband any goods vessel, it such goods be not covered by a Custom House pass acwhich have been removed or put on board of any vessel in contra companying them, 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 confiscation. been made to remove from or to put on board of any vessel in XXXIX. And it is hereby enacted, that when goods shall be contravention of the above provision. And after entry of the sent from on board of any vessel having a customs officer on board vessel at the Custom House in due form such part of the cargo for the purpose of being landed and passed for importation there as may not be declared for re-exportation in the same vessel shall be sent with each boat load or other separate despatch a boat shall be sent to land and export cargo shall be laden on board note, specifying the number of packeges, and the marks and according to the forms ahd 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 goods be found in a boat put on board 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 hereby enacted, that if goods entered in containing such goods may be detained by any officer of customs the manifest 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 found be short and the deficiency be not duly ation be explained to the satisfaction of the collector of customs, accounted for, or if goods sent out of the vessel be not landed at the goods shall be liable to confiscation. 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. nalty not exceeding five hundred rupees for every missing ortation or exportation by sea, if the packages in which the same deficient package of unknown value, and for twice the amount may be contained shall be found not to correspond with the desof 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 áined. Provided 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 customs from permiting at his discretion the master of any ves. not s ated in the application be found concealed in or mixed up sel to amend obvious erros 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.

XXXII. And it is bereby 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.

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 con fiscation 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.

XLI. And it is hereby enacted, that it shall be lawful for the collector of customs, whenever he shall see fit to require that goods brought by sea and stowed in bulk shall be weighed or measured on board ship before being sent to land and to levy duty according to the result of such weighing or measurement. XLII. And it is hereby enacted, that on application by the exporter of any salt that has paid the ecise duty fixed by act No. XXVII. of 1537, a certificate shall be granted by the col lector of customs at the place of export, under authority of which certificate the quentity of salt specified therein shall be and shall be passed from such port into the interior without the the levy of any further duty ei her of excise or of custoins.

XXXIII. And it is hereby cnacted, that if the Governor in council shall see fit for the security of customs at any port to maintain special establishments of boats for the landing and shipping of merchandize, or to license and register the cargo boats plying in any ports than after due notification thereof, it shall not be lawful for any person to convey goods to or from any vessel, in such port otherwise than in the boats so authorized and prescribed, except under special permit from the collector of customs at the port, and any goods that may be found on board 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 confiscation.

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 unlading 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 uessel in such port by night and by day until the vessel shall leave the port or it shall be otherwise ord-red by the collector

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, or 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 if 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.

XXXVI. And it is hereby enacted, that whenever a collector of customs shall see cause to direct that auy vessel shall be searched he shall issue bis 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 bulkheads 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 rupees.

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,

XLIV And it is hereby enacted, that when a customs officer shal be sent on board of any vessel to superintend the "elivery 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 expiration 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.

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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 collector 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 deposited 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 casa any goods brought to laud 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 he 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

expenses of the customs officer n board until after the expiration of such additional period. And if a vessel having discharged its import cargo, shall be laid, up, the customs officer on hoard shall certify that no goods remain on board except necessary stores and articles for use, and when a vessel so laid np shall be entered at the Custom House for receipt of export cargo a customs officer shall be sent on board, and if the said last mentioned officer shall certify that no goods are on board except as above excepted, twenty days exclusive of Sundays and holidays, as above, shall be a lowed from the date of such certificate for the lacing outwards of a vessel not exceeding six hundred tons, and thirty days for ves seis exceeding that burthen, after which periods respectively the master shall be charged with the wages and expenses of the customs officer on board to the date of the vessel's sailing from the port.

XLVII. And it is hereby enacted, that when upon application from the master of any vessel the customs officer shall be removed from on board thereof under the provision to that effect contained in the last preceding Section of this act, if the master of such ves sel shall be ore a customs officer have again been placed in such vessel, put on board of such vessel, or cause or suffer to be put on board of such vessel any goods whatever, such master shall be punished with a fine not exceeding one thousand rupees, and the goods shall be liable to be re-landed for examination at the expence of the shippers upon requisition to that effect from the

collector of customs.

though the Custom House for re-exportation in the vessel inta which they may be transhipped.

LV. And it is hereby enacted, that no tran shipment shall be made of any goods except under special order in writing from the collector of customs of the port, and an officer of customs shall in all cases be deputed to superintend the removal of the goods from vessel to vessel.

LVI. And it is hereby, that at every port subordinate to the Bombay presidency, the port of Bombay excepted, an anchorage fee shall be levied once at each port according to the burthen on all country craft above the burthen of (100) one hundred mauuds, at the rates hereinunder specified.

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XLVIII. And it is hereby enacted, that upon any goods li able to duty that may be passed trough the Custom House for 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 unduty shall in all cases be levied, and if the goods be free or have der this act, goods are liable to confiscation, the collector of cus already paid import duty, or have been imported free under certoms 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 drawback shall be forfeited, but no separate duty shall be levied on drawback goods.

XLIX. And it is hereby enacted, that when a vessel having cleared out from any port shall put back from tress of whe her, or it shall from other cause be necessary that the cargo of a vessel that has cleared out shall be unshipped or relanded, a customs officer shall be sent to watch the vessel and take charge of the cargo during such relanding or remo val from on board, and the goods on board such vessel shall not be allowed to be transhipped or re exported free of duty by reason of the previous settlement of duty at the time of fist export unless the goods shall be lodged in such place as shall be allowed by the collector of customs, and shall remain while on Jand, or while on board of any other vessel under spocial charge of the officers of customs until the time of re-export, and all charges attending such enstody shall be borne by the exporter Provided however that in all cases of return to port after port clearance, on account of damage or for stress weather, it shal be lawful for the owner, or for the master to enter the vessel and land the cargo under the rules for the importation of goods, and the export duty shall in that case be refunded and the amoun paid in drawback be re laimed, and if goods on account of which drawback has been paid be not found on board the vessel, the master shall be liable to a fine not exceeding the entire value thereof unless he account for them to the satisfaction of the col lector of customs.

LVIII. And it is hereby enacted, that if any person in charge of a vessel shali have become liable to any fine ou account of any act or omission relating to customs, the collector of customs shall be competent, subject to the ordes of the Governor in council of the preside cy of Bombay, to refuse port clearence to such vessel until the fine shall be discharged.

LIX. And it is hereby enacted, that it shall be lawful for any collector of customs, or other oficer who may be authorized to adjndicate customs cases if he shall decide that a seizure of goods made under the authority of this act was vexatious and unnecessary to adjudge damages to be paid to the proprietor by the customs officer who made such vexations seizure, bes.des ordering the immediate release of the goods; and if the proprietor accept such damages no action shall thereafter lie against the officer of customs in any Court of Justice on account of such seizu e; and if such adjudicating officer shall decide that the seizure was warranted, but shall deem that the penalty of confis cation is unduly severe, it shall be lawful for him to mitigate the same to the extent of the levy of double duty; and if the said officer shall adjudge confiscation. it shall further be lawful for him to order that from the proceeds of the sale of the goods, a proportion not exceeding one-half shail be distributed in rewards amongst such officers as he shall deem entitled thereto, and in such proportion as he may direct to each respectively.

LX. And it is herely provided, that all officers of customs shail as heretofore be amenable to the civil courts of the presi

any executive ac s done in their official capacity at the suit of the parties injured by such acts provided, however, that no suit shall lie against a collector of customs or other officer for any Judicial award in a matter of customs passed under the preced ing section of this act.

L. And it is hereby enacted, that when goods shall be relanded before the lading of suy vessel is complete and before port clea.dency or island of Bombay by action for damages on account of rance has been granted, the duty levied upon such goods shall be returned to the exporter, bu no refund shall be made of duty paid on the export of any goods after port clearance shall have been granted for the vessel on which the goods were exported, unless the vessel shall have put back for stress of weather or for damage, and the goods shall have been relanded under the rele contained in the last preceding section of this act.

LI. And it is hereby enacted, that it shall be lawful for the said Governoria Council to establish rules for the anchoring of the coasting and countpy craft of the British territories for the de. livery of manifests of the cargo of such vess Is and for the landing of Goods therefrom, and shopping of goods therein, and that Whoever being in charge of any such craft shall knowingly cantravene any such rule, shall be liable to a fine aut exceeding one hundred Rubees for each offence.

LII. And it is hereby enacted, that pattamars, dhonies, botelos, and other small craft from the Ma dive or Laccadive islands, or from the Native ports of Kattywar, Cutch and Scinde, shall be treated in the ports of the Bomb y presidency bike the coasting craft of the British territory, provided that they conform to such special regulations as to the place of anchoring and mode of landing and shipping goods as may be made by the Governor in Council of Bombay for such vessels in theseveral ports of Bumby presidency.

LII. And it is hereby enacted, that no drawback shall be allowed on goods shipped on such native craft as are described in the last preceding section of this act.

LIV. And it is hereby enacted, that goods exported in the same vessels if manifested for re-export, shall not be subject to import or export duty, and if any goods brought to any port in any vessel be transhipped in such port, they shall in all cases be subject to the same duty as if they had been landed and passed

LXI. And it is hereby enacted, that whoever intentionally obstracts any officers in the exercise of any powers given by this act to such officer, shall be punished with imprisonment for a term not exceeding six montas, or fine not exceeding one thousaud rupees, or both.

LXII. And it is hereby enacted, that whoever, being an officer appointed under the authority of this Act, shall accept, or obtain, er attempt to obtain from any person any property as a consideration for doing or forbearing to do any oficial act, shall be punish-d with imprisonment for a team Lot exceeding two years, or fiue, or both.

LXUI And it is hereby enacted, that whoever, being an officer appointed under the authority of this act, practises or attempts to practise any fraud for the purpose of injuring the cost ms revenue, or abets or connives at any such fraud, or at any attempt to practise any such frand, shidi be punished with imprisonment for a term not exceeding two years, or fine,

or both.

LXIV. And it is hereby enacted, that it shall be lawful for the Governor in Council of Bombay, by an order in council, to transfer any of the powers given to a collector of customs by this act to any other functionary, and to make any rules consistent with law for the carrying of this act into effect, and to estab ish such bunders and appoint such officers as he shall think fit, and to fix rates of wha fage and of rent to be paid fer goods deposited or suffered to lie in the godowns of the Custom House.

No.

SCHEDULE A

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

Enumeration of Goods.

When imported on British
Bottoms.

When imported on

Foreign Bottoms.

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35

....

Spirits, consolidated Duty, including any duties levied heretofore thro' the Police.....

And the duty on spirits shall be rateably incre sed as the strength exceeds London proof, and when impo.ted in bot les, five quart bottles shall be decined equal to the impecial gallon.

Tobacco,....

Which duty shall be the minimum "ustoms duty levied on Raw Tobacco and all preparations thereof in all the ports of the Bombay Presidency, but if at the rate of 5 per cent on the actual value, a higher duty than 1 r. 8 aunas per md, should be leviable on any preparation of Tobacco, the duty shall be levied advalorem at that rate if imported on British bottoms, and at 10 per cent, on Foreign bottoms. And 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 Ind an maund. 36 All articles not included in the above enumeration,........

6 per cent.

10 per cent.......

2 per cent

4 per cent......

9 as per md. of 80 Toias to the

seer.....

34 per cent.......

7 per cent.. Free...

....

24 rs per seer of 80 Toas

8 as per md, of 80 Tolas per
10 per cent...........
10 per cent....
10 per cent.....

10 per cent.

.... .......

....

7 per cent....

10 per cent....

10 per cent......

10 per cent..

7 per cent....

1 per cent.....

i per cent......
10 per cent....

9 as. per imperial gallon..

....

8 per cent,

1 rs. 2 annas per md. of

80 Tolahs to the seer.

7 per cent.

114 per cent.

Free.

24 rs. pr sr. of 80 Tolas seer..8as. pr md of 80 Tos. prsr 20 per cent.

20 per cent.
20 per cent.
20 per cent..
15 per cent.
20 per cent.

20 per cent.
20 per cent.
15 per cent.
20 per cent.
20 per cent.
20 per cent.

Ire. per, impe ial galon

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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 from the country from which they are declare to come y the importer it shall be lawful for the Collector of customs to all on the importer to furnih evidence as to the place of manufacture or production, and if such evidence shall not satisfy the said Collector of the truth of the declaration, 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 seaof goods imported, excepting Opium and salt, all and goods of the growth, production or manufacture of the continent of india provided the re-export be in ide with n two years, of the date of import as per Custom House Register, and the goods be identified to the satisfaction of the Collector of castoins, 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 drawback unless the dran back be claimed at the time of re-export nor shall any payment be made of drawback unless the amount claimed be demanded within one year from the date of entry of the goods for re-export in the Custom House Registers,

No.

SCHEDULE B

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

Enumeration of Goods.

Exported on British
Boltoms.

Exported on Foreign
Bottoms.

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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 pasment of the duty specified 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 clafmed 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 shall be refunded,

5TH JANUARY 1828.

The following Act is passed by the Hon'ble the president of the Council of India Counci 3 on the 5th Jannuary 1818, with the assent of the Right Hon'bie the Governor Ceneral of India, which has been read and recorded.

Ordered, that the Act be promulgated for general information
ACT NO 11. OF 1838.

1. It is hereby enacted, that from the 1st day of February 1838. Salt shall not be manufactured at any place within the ter ritories subject to the authority of the Lieutenant Governor of the north Western Provinces, the districts beyond the right bank of the Jumna river excepted, unless the person couducting the manufacture shall before preparing works for the production of such Salt give notice in writing to the collector of the district in which the place of manufacture may be situated, of his intention

to manufacture Salt therein.

11. And it is hereby enacted, that upon receiving such notice as is prescribed in the preceding Section, the collector of the district shall, by an order under his seal and signature, depute one or more officers, who shall be stationed for such time as the said collector shall think proper at every such place of manufacture, and shall have power to take account of the Sait manufactured and stored, and to prevent the removal of the Salt uutil the Government duty thereon shall have been paid.

II. And it is hereby enacted, that every proprietor of Salt Works within the north western provinces, at which an officer shall be stationed as above provided, shall pay to the collector the wages of one officer at the rate of 10 Rs. per mensem, for so long as such officer shall be stetained for the supervision of the Works; and if the collector hall see fit to employ more than oue officer to watch any set of Works, or to employ ono officer receiving larger allowances than 10 Rs. per month; the wages of such extra officers, or the extra wages of such one officer, shall be defrayed by Government.

tor of Lukhiraj Lands, upon whose Zemindaree, Farm, or Lukki-
raj Estate, there shall be any Works producing Salt, of which
Works notice has not been given in the manner prescribed by
the first Section of this Act, to give notice of the same in writing
to the nearest public officer of Police or Land Revenue within ten
days from the date on which the Works were first prepared, and
every such proprietor, farmer, or proprietor of Lubiraj estate,
who shall knowingly omit to give such notice, shall forfeit a sum
not exceeding 500 Rs for every such Salt Works
And it is hereby enacted, that the magistrate or Joint
magistrate of any city or district shall be competent to receive
and determine all charges on account of things or done in contra-

VI

vention of this Act.

tance to any officer appointed under the authority of this Act, VII. And it is hereby enacted, that whover offers any resis. in the exercise ofthe lawful powers of such officer, shall be pu. nished in like manner as if the resistance had been offered to the ordinary process of a collector,

ACT NO. 111. of 1838,

I. And it is hereby enacted, that Act No. VIII. of 1837, be repealed.

11. And it is hereby enacted, that whenever the Governor in Council of Fort Saint George shall appoint a Joint criminal Judge of Cochin, and shall give to such Joint criminal Judge jurisdiction over the Districts of Anjengo and Changancherry, such Joint criminal Judge shall exercise, within his jurisdiction, all the powers of Joint magistrate as defined in the Madras Regulations.

29TH DECEMBER, 1837.-The Honorable the President in Council has been pleased to appoint Mr. G. A. C. Plowden to act as deputy secretary to the Governments of India and Bengal in the judicial and revenue departments, until further orders. This appointment will take effect from the 9th instant.

IV. And it is hereby enacted, that if any Salt Works be found producing Salt, of which notice has not been given in the manner 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 shall be seized and confis--The Hon'ble the President of the Council of India Council has been pleased to appoint Mr. C. H. Cameron to be a Member and President of the India Law Commission.

cated.

V. And it is hereby enacted, that i shall be the duty of every party under direct engagements with Government for the Land Revenue, either as a proprietor or farmer, and of every proprie.

ROSS D. MANGLES.
Offg. Secy to the Govt. of India.

in

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