LEGISLATIVE REGULATIONS. 381 



The importer or consignee of any goods imported 

 into Britain, is required, within twenty days after 

 the master shall have made his report, under cer- 

 tain penalties, to make a due entry with the collec- 

 tor or other chief officer of the customs at the port 

 where the ship shall arrive, of all the goods by him 

 imported therein, and pay the full duties thereon *. 

 In the whale-fishery trade, however, the duties are 

 not usually paid until the blubber is reduced into 

 oil, and the exact produce thereof ascertained, 

 though the time exceed the twenty days allowed 

 by the above act f ; but should the proprietors have 

 occasion to send any part of the produce away be- 

 fore the whole cargo is boiled off, entry must be 

 made of such quantity at least, and the duty charge- 

 able on it paid, before it can be allowed to be removed 

 from under the eye of the superintending officer 

 appointed by the Customs. 



* 26th Geo. III. c. 40. § 14. 



t By act 49th Geo, III. c. 68. ; and 39th & 40th Geo. III. 

 c. 51. 5 1., blubber is allowed to be boiled into oil, under the 

 inspection of the proper officers, and such oil admitted to en- 

 try, and the duties paid thereon. 



