fail to comply with such requirements or any of them, so far as they respectively relate to him, he shall forfeit and pay the sum of five pounds; or, if the declaration hereinbefore required to be made shall be false in any particular, the person making the same shall forfeit and pay the like penalty.

12. The master or owner of every ship in which any goods shall be exported shall by himself or his agent within six days after the final clearance of such ship deliver to the proper officer of Customs a manifest of all the goods so shipped, containing the marks and numbers and the number and description of the packages, with the names of the consignors thereof according to the bills of lading relating thereto, and shall make and subscribe a declaration at the foot thereof that such manifest contains a true account of all the goods exported in such ship, or a manifest of such of the goods as are required to be exported under bond, and specifications duly verified as hereinbefore required of all such goods as may be exported without bond, with a declaration that such manifest and specification contain a true account of all the cargo of such ship; in default whereof such master and owner shall incur a penalty of five pounds, recoverable from both or either of them at the option of the Commissioners of Customs.

Provided always, that if a manifest or a specification be delivered comprising all the particulars required to be given, according to the nature of the goods, by manifest or specification, as hereinbefore required, with a declaration that the same contains a true account of the whole cargo of the ship, the same shall be accepted in lieu of manifest or specification, or both, as the case may be.

13. Any exporter of goods who, having delivered a specification thereof for exportation in any ship, in the event of the goods or any part thereof comprised therein not being duly shipped, shall fail, within six days after the final clearance outwards of the ship in which such goods were in such specification entered for exportation, to attend the proper officer of customs, either by himself or his agent, and correct and make perfect such specification, by striking out of the same such of the goods entered therein as shall not have been exported, shall forfeit and pay the sum of five pounds.

14. Any person desirous of exporting any warehoused goods liable to any duty of customs or excise, British wrought plate, or goods entitled to any customs drawback on exportation, may, at his option, but subject to such regulations as the Commissioners of Customs may direct, give a general bond, with such security and in such amount as the said Commissioners may require, for the due exportation and landing of such goods at the place for which they are entered outwards, or for otherwise accounting for the same to the satisfaction of the said Commissioners, in lieu

of the separate bond for such exportation required by the one hundred and twentieth section of The Customs Consolidation Act, 1853:' Provided that before any such goods are exported the exporter or his agent shall deliver to the proper officer a notice, in such form as the said Commissioners shall prescribe, containing an account of the particular goods to be exported by him in any particular ship under such general bond: Provided also, that no such notice shall be received and acted upon unless there be attached thereto an adhesive stamp equal in amount or value to the duty which would be payable under any Act relating to stamp duties upon a separate bond, in case the same were given for the exportation of the goods contained in such notice. 15. Notwithstanding anything contained in the one hundred and eighteenth section of 'The Customs Consolidation Act, 1853,' to the contrary, on the arrival at any port in the United Kingdom of any ship about to deliver her cargo at more than one port in the United Kingdom, it shall be lawful to allow the entry outwards of such ship, and to permit the shipment of goods, other than spirits or tobacco, for exportation in such ship to the foreign destination for which such ship shall be entered outwards, before the whole of the goods imported in such ship shall have been discharged therefrom:

Subject nevertheless to such regulations as the Commissioners of Customs may deem necessary, and on the collector being satisfied in each case that the complete separation of such goods from the inward cargo is effected, and that all necessary measures have been taken for the due protection of the revenue. [See Tables on pp. 36-39, and under TRADE.] DEPENDENCIES;

INDIA. [COLONIES AND EAST INDIES.]

INDIA STOCKS. [FUNDS.]

INDIAN CORN. Customs duty repealed in 1869.

INDIGO. The value of the indigo imported into the United Kingdom in 1874, chiefly from British India, was 2,153,732., which is under the average of the previous fourteen years.

INLAND REVENUE. [EXCISE LICENSES.] INSURANCE. On June 25, 1869, the stamp duty at the rate of 1s. 6d. per cent. per annum on insurances against loss or damage by fire ceased in terms of sec. 12 of 32 & 33 Vict. c. 14.

By 33 & 34 Vict. c. 32, the stamp duty is reduced to 1d. on every policy of insurance for any payment agreed to be made upon the death of any person only from accident or violence or otherwise than from a natural cause, or as compensation for personal injury, or by way of indemnity against loss or damage of or to any property.

By the Stamp Act of 1870, 33 & 34 Vict. c. 97 s. 117, the terms 'insurance' and 'policy' are thus explained :

Interpretation of Terms, &c.-The term insur