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If goods be taken on board in foreign parts through necessity after the manifest be mislaid,
the master shall make out a separate one of such goods.
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XVIII. Provided also, That in case any goods shall, from urgent necessity, be taken on board of any ship or vessel, in any foreign port or place, for this kingdom, after such manifest or manifests, or content or contents, as required by this act, shall have been attested in manner by this act directed, the master, or other person having or taking the charge or command of such ship or vessel, shall make out, or cause to be made out, and shall sign a separate manifest or manifests, or content or contents of all such goods as shall be so taken on board, which manifest or manifests, or content or contents, shall be subject to every provision in this act contained to all intents and purposes, in like manner as the manifest or manifests, or content or contents so attested as aforesaid are subject to, and in such case the penalties and forfeitures herein inflicted, with respect to goods imported without a manifest or content, shall not be incurred, if the urgent necessity of so taking such goods on board, shall be made to appear to the satisfaction of the said commissioners of the revenue.
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