STATUTES, PROCLAMATIONS, RULES, ORDERS, ETC. 1265 



nothing herein contained shall preclude the collector or other proper 

 officer of Customs from calling upon the master of any steam vessel 

 to answer all such questions concerning the vessel, passengers, cargo 

 and crew, as might be lawfully demanded of him if the report had 

 been made by him, or to exempt the master or the vessel from the 

 penalties imposed by this Act for failure to answer any such question, 

 or for answering untruly, or to prevent the master from making such 

 report if he sees fit so to do. 



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174. Goods claimed to be exempt from duty under any Act relating 

 to duties of Customs, shall, in the entry thereof, be described and set 

 forth in the words by which they are described to be free in the Act ; 

 and goods not answering such description shall be seized and for- 

 feited, or if the collector deems it expedient, he may detain the goods, 

 and report the case for the action of the Receiver General as provided 

 in this Act. 



175. If any vessel which has received damage puts into any port 

 or place in this Colony to which she is not bound, having dutiable 

 goods on board, which it is necessary to land for the purpose of 

 repairing the vessel in order to enable her to proceed on her voyage, 

 the collector, upon application of the master or agent, may permit 

 such goods to be unladen and deposited in a warehouse in the custody 

 of the collector; and the collector shall cause to be taken an exact 

 account of the packages and contents; and entry of the goods shall 

 then be made by the master or agent, as hereinbefore directed, and 

 they shall remain in the custody of the collector until the vessel is 

 ready for sea, when, upon payment of storage and the reasonable 

 charges of unlading and storing, the collector shall deliver up the 

 same to the master or agent to be exported or carried coastwise as 

 the case may be, under the same security and regulations as if such 

 goods had been imported in the usual manner, and without payment 

 of duty. 



176. No person shall be entitled to the benefit of the next preceding 

 section who has sold any of such goods except such as it has been 

 necessary to sell to defray the expenses of repairs and charges of the 

 vessel, or as have been authorized by the collector of Customs to be 

 sold ; and if goods are sold for payment of repairs and charges they 

 shall be subject to duty, and shall be warehoused or the duties thereon 

 paid by the purchaser. 



177. Fresh fish, pf British catch, coin or bullion may be landed 

 without entry or warrant, as may also goods in any stranded or 

 wrecked vessel, provided they are duly reported and entered as soon 

 as possible after being safely deposited on shore, and that the landing 

 is in presence of an officer of the Customs or receiver of wreck or 

 other person authorized to act as such receiver. 



178. If a vessel which has live stock or perishable articles on board, 

 arrives after business hours, the collector at the port may permit the 

 master to unlade the same before report; but report shall in such case 

 be made as soon as possible after the next opening of the Customs' 

 office. 



179. The surplus stores of vessels arriving in this Colony shall be 

 subject to the same duties and regulations as if imported as merchan- 

 dize; but if the owner or master desires to warehouse the same for 



