1250 APPENDIX TO BlillltiH CASE. 



rent duly paid at the time of such entry, the goods shall be sold by 

 public auction to the highest bidder and the proceeds thereof shall 

 be applied, first to the payment of duties and charges, and the over- 

 plus, if any, after discharging the vessel's lien, or other charges for 

 transportation, shall be paid to the owner of the goods or to his law- 

 ful agent: Provided always, that if the same cannot be sold for a 

 sum sufficient to pay the duties and charges if offered for sale for 

 home consumption, or the charges if offered for sale for exportation, 

 such goods shall not be sold, but shall be destroyed or exported from 

 the Colony. 



31. The quantity and value of any goods shall always be stated in 

 the bill of entry thereof, although such goods are not subject to duty, 

 and the invoice thereof shall be produced to the Collector. 



32. In any case where the duty set forth in any entry shall not 

 amount to two hundred dollars, the Collector or other proper officer 

 shall forthwith collect the same before granting his warrant for the 

 removal of the articles imported ; and in case such duties shall amount 

 to two hundred dollars, the Collector, or other proper officer afore- 

 said, may secure the said duties by taking bond, in the form pre- 

 scribed by the Governor in Council, from the importer, owner or con- 

 signee, to Her Majesty, with two sureties for the payment thereof in 

 four months from the date of such bond: Provided that no bond 

 shall be taken for duties payable on spirits distilled in this Colony, 

 or for malt or dextrinous liquors brewed or manufactured therein. 



33. Wherever, under the provisions of this Act, a bond shall be 

 taken in security for duties, interest at the rate of six dollars per 

 centum per annum shall be payable on the sum thereby secured, and 

 shall be included in such bonds. And the amount of such bond and 

 interest shall constitute and be a prior claim upon the estate, lands, 



goods, chattels, credits and effects of any persons signing such 

 739 bond from the time such person shall become insolvent until 

 the amount of such bond and interest shall be paid. 



34. If the importer of any goods whereon duty is imposed or the 

 person authorized to make the declaration required with regard to 

 such goods, makes and subscribes a declaration before the collector, 

 or other proper officer, that he cannot for want of full information 

 make perfect entry thereof, and takes the oath in such cases pro- 

 vided, then the collector or officer may cause such goods to be landed 

 on a bill of sight for the packages and parcels thereof, by the best 

 description that can be given, and to be seen and exaipined by such 

 person and at his expense, in the presence of the collector or other 

 proper officer, or of such other officer of the Customs as is appointed 

 by the said collector or other proper officer, and to be delivered to 

 such person on his depositing in the hands of the collector or officer 

 a sum of money sufficient in the judgment of the collector or officer 

 to pay the duties thereon; and if the importer does not complete a 

 perfect entry within the time appointed by the collector, the money 

 so deposited shall be taken and held to be the duty accruing on such 

 goods and shall be dealt with and accounted for accordingly. 



35. Such sight entry may be made as aforesaid and the goods may 

 be delivered, if such importer or person as aforesaid makes oath or 

 affirms that the invoice has not been and cannot be produced, and 

 pays to the collector or proper officer aforesaid a sum of money 

 sufficient in the judgment of such collector or officer to pay the duties 



