50. The official charged with the collection of Customs duty or the supervision thereof shall stamp all way-bills and take a copy or extract thereof, and immediately send the same to the Landdrost of the district where the receiver of the goods imported is resident, or where the goods are to be off-loaded. The Customs Collector on the border shall be on duty from sunrise till one hour after sunset. He shall have two hours for his disposal, from 8 A.M. to 9 A.M., and from 12 P.M. to I P.M. The remaining time shall be at the service of the public.

51. The Customs Collector shall immediately give notice to the Landdrost or Mining Commissioner of his district of the arrival of inflammable material or explosives, as specified in Government Notice No. 307, Staats-courant, dated October 2 1889. (Regulation for the storage thereof.)

52. Every Customs Collector or other official charged with the supervision of the regular collection of Customs duty is charged to demand from any person whom he finds in his district with merchandise imported or destined for persons resident in his district or in this State, to produce the proof of clearance of his stamped way-bills, or of receipts or any other proof of the value; at refusal, or on finding that these are not stamped by the official appointed by the Government for that purpose, he shall be obliged to bring immediately such a carrier or private person before the Landdrost of that district, and shall lay a charge of contravention, unless such a person can produce proof, as mentioned in

Article 6. On conviction he shall be entitled to a reward according to this Law.

53. In case it appears to the Customs Collector, or if he has suspicions that the prices of the goods imported are calculated below the market value of the place where they were sent from, such an official shall have the right to have such goods valued by two experts, one of whom shall be appointed by the head of the department, and the other by the importer, and these two shall appoint a referee before starting the enquiry, whose decision, in case these two persons fail to agree, shall be final. If these two persons cannot agree to the appointment of a referee, such one shall be appointed by the Landdrost of the district in the boundaries of which the goods have been imported. In case the valuation does not take place within three days after notice has been given, through the importer failing to appoint an expert, then the decision of the expert appointed by the head of the department shall be regarded as final. Contravention of this Law shall be punished as follows:-In case it appears that in this Article mentioned experts or referee valuate 15 to 25 per cent. above the price declared by the importer, then the importer shall have to pay, besides the duty due calculated according to the decision of the experts, a fine of the same amount; the amount of three times the import duty shall be imposed as a fine, besides the duty on the valuation duc, in case the goods. are valued 26 to 50 per cent. above the price declared by the importer; and in case the valuation is

more than 50 per cent. above the price declared by the importer, a fine shall be imposed of five times the duty due, and the goods shall be confiscated. On non-payment, imprisonment with or without hard labour shall be inflicted in proportion as prescribed in Letters a, b, c of Article 64; these punishments, however, shall not be imposed if the importer can prove that the value declared by him is the real price paid by him.

54. He shall deposit these goods in the Government entrepôt, or in another place, and shall have them taken care of until the import duties and costs are paid.

55. The Customs Collectors shall have the right to search all goods imported into the Republic, to convince themselves of the truth of the statements. For this purpose they can at any time have the goods off-loaded from the wagons; however, they are responsible at the off-loading, &c., if same are damaged, and in case the Customs Collector treats such persons unjustly, he may be reported immediately to the Government, and having been found guilty, he may be punished with a fine not exceeding 257, and dismissed from the service. The Inspector-General and all Customs Collectors may at their own risk appoint deputies, who shall have the same powers as those given to Customs Collectors by this Law. This printed appointment must be given under the signature and seal and at the risk of the officials mentioned, according to the form as mentioned hereafter under Schedule A.

57. They shall have the right to enter all repositories of merchandise or any other goods, or any building, apartment, or place where there is suspicion. of goods being hidden, and to search the goods, and on discovering that there are goods on which the import dues have not been paid, to immediately seize the goods, and take the necessary steps according to law. The owner of this repository shall be responsible for the goods hidden therein, and shall, without delay, furnish the Customs Collector with all information regarding these goods. The Customs Collector shall have the right to search any person when there is any suspicion that the Customs Law is being evaded. A female person shall be searched by a

woman.

58. Every official charged with collection of duty shall, in and for the administration of his office, be at the same time a J.P.

59. The Government can give a share, not exceeding one half of the imposed and paid fines, to the informer.

60. The Landdrost, Special and Assistant Landdrosts, and the Mining Commissioners shall have special jurisdiction over all contraventions of this law. The State Attorney, however, shall be entitled to prosecute any transgressor of this Law before any Circuit Court, or the High Court of this Republic.

61. None of the stipulations in regard to fines will protect the offender from criminal prosecution for any fraud, omission, negligence, or unwillingness with regard to this Law.

62. This Law will not affect any agreement or treaties entered into or to be entered into with any foreign Powers.

63. The State President, with the advice and consent of the Executive Council, shall have the power to draw up rules and regulations to regulate any matter specified in, or for the carrying out of this Law, providing the same do not contradict this or any other Law. The State President, after having consulted the State Attorney and the InspectorGeneral, shall have the power to accept the highest fine imposed by Law from any offender.

64. Contravention of the stipulations of this Law shall be punished as follows:

(a) With a fine equal to five times the amount of import duties due, or on non-payment, imprisonment, with or without hard labour, not exceeding twelve (12) months, and confiscation of the goods, the contravention of the Articles 1, 2, 3, 6, 8, 13, 18, 23, 34, 35, 36, and 57.

(b) With a fine not exceeding 500l. (five hundred

pounds), and on non-payment, imprisonment, with or without hard labour, not exceeding twelve (12) months, the contravention of the Articles 9, 10, 11, 19, 22, and 46.

(c) With a fine not exceeding 50%. (fifty pounds

sterling), and on non-payment, imprisonment, with or without hard labour, not

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