3. (1) The owner of every mill shall each month prepare and deliver, or cause to be prepared and delivered, to the prescribed officer a return of all cotton goods manufactured and all cotton yarn spun in the mill during the preceding month by machinery moved otherwise than by manual labour, and shall subscribe a declaration of the truth to the return at the foot thereof.(2) Save as may be otherwise prescribed, every such return shall state, in a respect of each description of goods and of yarn, the quantity manufactured during the period to which the return relates, and shall contain such further information, and be in such form and be subject to such conditions as to verification and otherwise, as may be prescribed.(3) Every such return shall be delivered to the prescribed officer or posted to his address within seven days after the end of the month to which it relates.