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The owner's statement.
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13.—(1) Where the owner of any animals delivers, on or after the appointed day, such animals in the State to a carrier for shipment via Northern Ireland to a British landing place, the following provisions shall have effect, that is to say:—
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(a) such owner shall before so delivering such animals deliver to such carrier in duplicate a statement (in this Part of this Act referred to as the owner's statement) in writing in the prescribed form containing the following particulars, that is to say:—
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(i) the name and address of such owner;
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(ii) the number and a description of such animals corresponding to the number and description thereof set out in the appropriate Customs Form;
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(iii) in respect of each animal to which such statement relates, the sum which is, in the opinion of such owner, the value of such animal;
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(b) such owner shall before delivering such statement to such carrier affix in the prescribed manner to one of the said duplicates levy stamps of a face value equal to the levies payable under this Part of this Act in respect of such animals;
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(c) such carrier shall not place such animals in any railway waggon or vehicle unless he is satisfied that the number and description of such animals correspond to the number and description contained in such statement and that one of the duplicates of such statement has affixed thereto the levy stamps required by paragraph (b) of this sub-section;
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(d) if such carrier places any such animals in a railway waggon or vehicle without the delivery to him of the owner's statement covering such animals and duly stamped in accordance with this sub-section, such carrier shall pay to the Board a sum equal to the whole of the levies payable under this Part of this Act in respect of such animals or so much of the said levies as is not represented by levy stamps affixed to such statement and such sum shall be a debt due by such carrier to the Board and shall be recoverable as a simple contract debt;
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(e) such carrier shall upon receiving such statement deliver as soon as may be to the Board the duplicate upon which the levy stamps have been affixed.
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(2) References in this Part of this Act to the declared value of any animal which has been delivered in the State to a carrier for shipment via Northern Ireland to a British landing place shall be construed as references to the value of such animal as set out in the owner's statement relating to such animal which has been delivered in accordance with this section by the owner thereof to the carrier who takes delivery of such animal.
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(3) The Board may make rules in regard to any matter referred to in this section as prescribed.
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