REPORT OF CARGO.—Every ship which brings a cargo to a port in the United Kingdom, unless it is merely calling there for bunker coal, must be reported at the Customs House within twenty-four hours of arrival. And this requirement applies to a ship calling at a port for stores and remaining there for more than twenty-four hours. The report of ship should contain full and accurate particulars of the entire cargo, as it is the foundation of all customs accounts ; follow the form prescribed by the customs autho rities ; and, except where otherwise permitted or at ports where goods may be landed into transit sheds, should be made before bulk is broken. The master of the ship incurs a fine of 1)100 for not making due report, or for incorporating in his report any false particulars. He niay not, if the ship is British, be permitted to make the report if his name is not inserted in or indorsed on the certificate of registry of the ship as her last appointed master. A master has power to appoint a responsible officer to make the necessary report on his behalf. When making the report the master is bound to answer all questions relating to the ship, cargo, or crew on board. Should he refuse so to do, or answer falsely, he will incur a fine of X100. And a like fine is incurred, failing a satisfactory excuse, if, after the arrival of his ship within four leagues of the coast, any bulk is broken, or any alteration is made in the stowage of the cargo, so as to facilitate its unload ing before report ; and so also if any part of the cargo is staved, destroyed, or thrown overboard, or any packages are opened. The question is always
put to a master whether he has fallen in with or picked up any wreck or derelict, and if he has, he may be required to give particulars.
Post-office regulations.—In order to prevent infringement upon the Post master-General's exclusive privilege, a shipmaster is not allowed to report his ship until he has declared before the representative of the post office that he has delivered to the post office all letters that were on board. If the master, officers, crew, or passengers, or any one of them, retain letters after delivery of the ship's letters to the post office, the delinquent will incur a penalty of 1)5 in respect of each letter. And this penalty is increased to
1117scellaneous.—Yachts need not be reported unless they carry mer chandise ; nor need vessels putting into a port because of bad weather. See IMPORTATION AND EXPORTATION.