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Importers &c. within 20 days after the master makes his report, &c. shall make entry of the goods imported,
and pay duty,
or the goods shall be put in the stores,
if duties not paid in 3 months, the goods to be sold,
application of the produce.
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XX. And be it further enacted, That every importer, proprietor, or consignee of any goods imported, or brought into this kingdom as aforesaid, shall severally and respectively within twenty days after the master or other person having or taking the charge or command of such ship or vessel shall have made his report or entry upon oath in manner by this act directed, or after the expiration of the time within which he is required by law so to do, make due entry in writing in the usual and accustomed manner with the collector or other chief officer of the port where the ship or vessel so laden as aforesaid shall arrive, of all the goods so by them, and each of them respectively imported in such ship or vessel, or of which they, and each of them are the importers, proprietors, or consignees respectively, and shall pay the full duties due and payable in ready money for such goods within the time aforesaid, and that if he or they respectively shall fail in so doing, it shall and may be lawful for the officers of the revenue to convey such goods to his Majesty’s warehouse for security of the duties; and if the full duties are not paid for such goods within the space of three calendar months from the time they shall be so brought to such warehouse, they shall and may be forthwith sold, and the produce applied first towards payment of the duties and storage, and such charges as shall have been expended thereon, and the over-plus, if any, shall be rendered and paid to the proprietor, or other person lawfully authorized to receive the same, any law, usage, or custom to the contrary notwithstanding.
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