Regulation of Manifests Act 1787

Goods imported from foreign parts in ships belonging to subjects without such manifest.

or not included there in,

or wine, except as aforesaid,

the master forfeits double the value besides the duty.

VI. And be it further enacted, That if any goods shall be imported or brought into this kingdom in any ship, or vessel whatever belonging in the whole, or in part to his Majesty’s subjects, from any port or place whatever in foreign parts, without such manifest or manifests, or content or contents in writing, or if any such goods shall not be included and described therein, or shall not agree therewith, or if any wine shall be imported, or brought into this kingdom by any such ship or vessel, without a manifest or manifests, content or contents so verified as aforesaid, in every such case the master or other person having or taking the charge or command of such ship or vessel, shall forfeit a sum of money equal to double the value of such goods, together with the full duties payable on the same, and every such ship or vessel may be detained until the said penalties shall be paid or secured.