rated or described in the schedule herein-after contained denominated "Schedule of Licence Goods," shall not be imported into the Isle of Man, nor exported from any place to be carried to the Isle of Man, without the licence of the Commissioners of Customs first obtained; nor in greater quantities in the whole, in any one year, than the respective quantities of such goods specified in the said schedule; and that such goods shall not be so exported nor so imported, except from the respective places set forth in the said schedule, and according to the rules subjoined thereto; (that is to say,) SCHEDULE OF LICENCE GOODS: Wine One hundred and ten tuns. From the United Kingdom, or from any place from which the Rum, of the British plantations From Great Britain. Sixty thousand gallons. No. CXLIII. 6 Geo. IV. c. 115. And such additional quantities of any of such several sorts of goods as the (1.) All such goods to be imported into the port of Douglas, and by His Majesty's subjects, and in British ships or vessels of the burthen of fifty tons or upwards: (2.) Such tobacco to be shipped only in ports in England, where tobacco is allowed to be imported and warehoused without payment of duty: Subject to certain Rules. Tobacco. (3.) Such wine to be so imported only in casks or packages containing Wine. not less than a hogshead each, or in cases containing not less than three dozen reputed quart bottles, or six dozen reputed pint bottles each: (4.) Such brandy and geneva to be imported only in casks containing Spirits. one hundred gallons each at least: (5.) Such brandy and geneva not to be of greater or higher degree of Strength of strength than that of one to nine over hydrometer proof: Spirits. (6.) Such goods, when exported from Great Britain, may be so exported Warehouse from the warehouse in which they may have been secured without pay- Goods. ment of duty: (7.) If the duties of importation have been paid in the United King- Drawbacks. dom on such goods, a full drawback of such duties shall be allowed on the exportation: (8.) Upon the exportation from Liverpool of such refined sugar, the Sugar Bounty. same bounty shall be allowed as would be allowable on exportation to foreign parts: (9.) Upon exportation from the United Kingdom of any such goods from the warehouse, or for drawback, or for bounty, so much of the form of the bond, or of the oath, or of any other document required in the case of exportation of such goods generally to foreign parts, as is intended to prevent the landing of the same in the Isle of Man, shall be omitted. Export Bond in dom made ap plicable. (10.) No drawback or bounty to be allowed, nor export bond can- Certificate of celled, until a certificate of the due landing of the goods at the port of landing. No. CXLIII. 6 Geo. IV. c. 115. Goods laden in Licence to be Licence to be tween 5th May Douglas be produced from the collector and controller of the customs at that port: (11.) If any goods be laden at any foreign port or place, the species and quantity of such goods, with the marks numbers and denominations of the casks or packages containing the same, shall be indorsed on the licence, and signed by the British consul at the port of lading, or if there be no British consul, by two known British merchants : (12.) Upon importation into the port of Douglas of any such goods, the licence for the same shall be delivered up to the collector or controller of that port. V. And be it further enacted, That every application for licence to import any of the goods aforesaid into the Isle of Man shall be made in writing, and delivered between the fifth day of May and the fifth day of July in each year, to the collector or controller of the port of Douglas in the said isle; and such application shall specify the date thereof, and the name residence and occupation of the person applying, and the description and quantity of each article for which such licence is required; and all such applications with such particulars shall be entered in a book to be kept at the custom house at the port of Douglas, and to be there open for public inspection during the hours of business; and on the fifth day of July in each year such book shall be closed; and within fourteen days thereafter, the collector and controller shall make out and sign a true delivered to the copy of such entries, specifying the applicants resident and the applicants not resident in the said isle, and deliver or transmit such copy to the governor or lieutenant governor of the said isle for the time being. Account to be Governor. Governor to allot Quantities; and report to Treasury and Commissioners of Customs. Commissioners of Customs to grant Licences according to Report of Go vernor. Before Delivery of Licences, Bond to be given. Licence not taken up, may be transferred by Governor. VI. And be it further enacted, That within fourteen days after the receipt of such copy, the governor or lieutenant governor of the said isle shall allot the whole quantity of each article, in the first place, among the applicants resident in the said island, in case the whole quantity of any article shall not have been applied for by residents; then shall allot the quantity not so applied for among the non-resident applicants, in such proportions in all cases as he shall judge most fair and equitable; and shall cause a report thereon to be drawn up in writing, and sign and transmit the same to the Lords Commissioners of His Majesty's Treasury of the United Kingdom of Great Britain and Ireland, and shall cause a duplicate of such report so signed to be transmitted to the Commissioners of Customs. VII. And be it further enacted, That upon receipt of such duplicate report the Commissioners of Customs shall grant licences, to continue in force for any period until the fifth day of July then next ensuing, for the importation into the Isle of Man of the quantities of such goods as are allowed by law to be so imported, with their licence, according to the allotments in such report, and dividing the whole portion allotted to any one applicant into several licences, as they shall be desired and see fit; and such licences shall be transmitted without delay to the collector and controller of Douglas, to be by them delivered to the different applicants, after taking bond for the same under the provisions of this Act. VIII. And be it further enacted, That previous to the delivery of any such licences to the persons to whom they are granted, the collector and controller of Douglas shall take the bond of such persons to His Majesty, his heirs and successors, with sufficient security for the importation of the articles for which the said licences are respectively granted, on or before the fifth day of July succeeding the delivery of such licences, with such conditions, and for the forfeiture of such sums, not exceeding the whole amount of duties payable in Great Britain on articles similar to those specified in such licences, as the Commissioners of Customs shall think fit: Provided always, that if any person to whom such licence shall be granted, shall not have given such bond prior to the fifth day of January next after the granting such licence, it shall be lawful for the governor or lieutenant governor of the said isle, if he shall see fit, to transfer any such licence to any other person who shall be desirous to take up the same, and willing and able to give such bond; and such transfer shall be notified by indorsement on the licence signed by such governor or lieutenant governor. No. CXLIII. 6 Geo. IV. c. 115. IX. And be it further enacted, That if any person or persons shall counterfeit or falsify any licence or other document required for the importation into the Isle of Man of any goods which would otherwise be Counterfeiting prohibited to be imported into the said isle, or shall knowingly or wilfully make use of any such licence or other document, so counterfeited or falsified, such person or persons shall for every such offence forfeit the sum of five hundred pounds. X. And be it further enacted, That it shall not be lawful to reexport from the Isle of Man any goods which have been imported into the said isle with licence of the Commissioners of Customs as aforesaid; and that it shall not be lawful to carry any such goods coastwise from one part of the said isle to another, except in vessels of one hundred tons burthen at the least, and in the same packages in which such goods were imported into the said isle; and that it shall not be lawful to remove any wine from one part of the said isle to another, by and except in such packages or in bottles. XI. And be it further enacted, That it shall not be lawful to export from the Isle of Man to any part of the United Kingdom any goods which are of the growth produce or manufacture of any foreign country. or falsifying Licence, Pe nalty 5001. Licence Goods Wine removed XII. And be it further enacted, That if any goods shall be imported into or exported from the Isle of Man; or carried coastwise from one part of the said isle to another part of the same; or shall be waterborne, or brought to any wharf or other place, with intent to be waterborne, to be so exported or carried; or shall be removed by land within the said &c. isle, contrary to any of the directions or provisions of this Act; the same Forfeiture of and the packages containing the same shall be forfeited, together with all Vessels, &c. ships vessels or boats, and all cattle and carriages used or employed therein; and every person offending therein shall forfeit for every such Penalty. offence the sum of one hundred pounds, or the full amount of all duties which would be payable in respect of such or similar goods for home consumption of the same in the United Kingdom, at the election of the Commissioners of Customs. XIII. And be it further enacted, That the several sorts of goods enumerated or described in the schedule herein-after contained, denominated "Schedule of Prohibitions,” shall not be imported into the Isle of Man; (that is to say), SCHEDULE OF PROHIBITIONS: Goods, the produce or manufacture of places within the limits of the United East India Company's Charter; except from the United Kingdom: Cotton yarn, cotton cloth, linen cloth, glass manufactures, woollen manufactures, unless bona fide laden in and imported directly from the United Kingdom: British distilled spirits: All goods prohibited to be imported into the United Kingdom to be used or consumed therein, on account of the sort or description of the same. Goods prohibited to be imported into the Isle of Man. Limiting the of Seamen : XIV. And whereas it is expedient that the quantities of spirits and tobacco and tea allowed to be exported in decked vessels or open boats respectively, bound from the Isle of Man to Great Britain or Ireland, for the use of the seamen then belonging to and on board such decked vessels or open boats should be limited; be it therefore enacted, That if any decked vessel, bound from the Isle of Man to any port of Great Britain or Ireland, shall have on board, for the use of the scamen, any spirits Vessels; exceeding the quantity of half a gallon for each seaman, or any tobacco exceeding one pound weight for each seaman, or any tea exceeding two In decked No. CXLIII. 6 Geo. IV. c. 115. In open Boats. Management of Duties to be paid into the Exchequer. Part of Duties may be retained for Expences of the Govern inent. Account to be kept by Receiver-General of the Isle of Man. Receiver-General to make out Quarterly Accounts, pounds weight for the whole of the seamen on board such vessel; or if any open boat, bound from the Isle of Man to any port of Great Britain or Ireland, shall have on board for the use of the seamen any spirits exceeding one quart for each seaman, or any tobacco exceeding one half of a pound weight for each seaman, or any tea exceeding one pound weight for the whole of the seamen on board such boat, all such foreign spirits tobacco and tea respectively, together with the casks or packages containing the same, and also every such vessel or boat, together with all the guns, furniture, ammunition, tackle, and apparel thereof, shall be forfeited. XV. And be it further enacted, That the duties of customs shall be raised, levied, collected, paid, recovered, and accounted for under the authority and direction or under the management and controul of the Commissioners of His Majesty's Customs, and, except the necessary charges of raising, collecting, levying, recovering, and accounting for the same, the said rates and duties shall from time to time (subject to the deductions herein-after mentioned) be brought and paid into the receipt of His Majesty's Exchequer distinctly and apart from all other branches of the public revenue, and shall go to and make part of the consolidated fund of the United Kingdom of Great Britain and Ireland: Provided always, that any of the collectors of customs of the said isle shall and he and they is and are hereby authorized and required, agreeably to such directions as shall from time to time be given for that purpose by the Commissioners of His Majesty's Customs, to retain such sum or sums of money in his or their hands as may be sufficient to defray the necessary expences attending the government of the said Isle of Man and the administration of justice there, and other charges incurred in the said isle, which have heretofore been or may hereafter be deemed fit and proper charges to be deducted from and paid out of the duties of customs collected in the said Isle of Man, and also for the purpose of defraying any bounties that may be due by law upon herrings caught by the inhabitants of the said Isle of Man; and upon the amount of the said expences charges and bounties being ascertained, the said Commissioners are hereby authorized to direct the same to be paid out of the said monies so retained, to such person or persons as may he entitled to receive the same. XVI. And be it further enacted, That there shall be provided and kept, by the receiver-general or collector of the duties of customs in the Isle of Man for the time being, a book or books, in which the duties of customs arising and payable within the Isle of Man under this Act, or any Act or Acts at any time in force relating to such duties, shall be entered separate and under distinct heads, specifying the respective amount of the duties of customs on the several articles licensed under this Act, and the amount of duties on goods wares or merchandize, paying duties according to the value thereof; or if any of the said duties, or any part or proportion of any such duties, shall at any time hereafter be repealed altered or varied, or if any former duties of customs have, since the fifth day of July one thousand eight hundred and ten, been repealed altered or varied, then and in any such case the average produce of the duties or proportion of duties so repealed altered or varied for the three years preceding the fifth day of January immediately preceding such repeal alteration or variation of such duties as aforesaid, shall be entered distinctly and separately in such book or books as aforesaid; and if any new duties have been, since the said fifth day of July one thousand eight hundred and ten, or shall be granted in lieu of any duties so repealed altered or varied, then and in such case the duties or such a proportion thereof as shall be equal to any duties so repealed, or to such proportions of any such duties as shall have been or shall be so altered or varied, shall also be entered distinctly and separately in such book or books. XVII. And be it further enacted, That the receiver-general or collector of the duties of customs in the said island for the time being shall, as soon after the expiration of each quarter of every year (ending on the fifth day of January, the fifth day of April, the fifth day of July, and the tenth day of October respectively, in each year), as the same can be done, make out an account of the gross produce of the duties of custoins, payable and arising within the said island in the preceding quarter, in such form as shall be directed by the said Commissioners of His Majesty's Treasury, or any three of them for the time being; and shall transmit and certify a duplicate of such account to the said Commissioners of His Majesty's Treasury for the time being, and another duplicate, so certified, to the auditor for the time being of the Exchequer, and another thereof to the most noble John Duke of Atholl, or to the person entitled for the time being to any annuity out of the said consolidated fund, to be calculated on any amount of such duties, under any Act or Acts now in force, or hereafter to be made, or to any person or persons appointed by him or them, by writing under his or their haud or hands, to receive the same; and if any such receiver-general shall refuse or neglect to make out such account, or to transmit such duplicates as aforesaid, for the space of one month after the same can be done, such receiver-general shall forfeit for every such offence the sum of two hundred pounds, and a further sum of two hundred pounds for each and every month succeeding such first month for which he shall omit or neglect to make out such account, or to send such duplicates so certified as aforesaid, and to be recovered in any of His Majesty's courts at Westminster, by action, bill, plaint, or information, in which no essoign or wager of law shall be allowed, or in any court in the said island; and every such penalty shall go and be applied to the use of the said John Duke of Atholl, or the person or persons for the time being entitled to such annuity as aforesaid. XVIII. And be it further enacted, That this Act may be altered varied or repealed, by any Act or Acts to be passed in this present session of Parliament. [ No. CXLIV.] 6 Geo. IV. c. 116.-An Act for regulating Vessels carrying Passengers to Foreign Parts.—[5th July 1825.] WHEREAS an Act was passed in this present session of Parliament, intituled An Act to repeal the several Laws relating to the Customs, in 6 G. 4. c. 105. which it is declared, that the laws of the customs have become intricate by reason of the great number of Acts relating thereto which have been passed through a long series of years, and that it is therefore highly expedient for the interest of commerce and the ends of justice, and also for affording convenience and facility to all persons who may be subject to the operation of those laws, or who may be authorized to act in the execution thereof, that all the statutes now in force relating to the customs should be repealed, and that the purposes for which they have from time to time been made should be secured by new enactments exhibiting more perspicuously and compendiously the various provisions contained in them: And whereas by the said Act the laws relating to the carrying of passengers to foreign parts will be repealed: and it is expedient to make new provisions in lieu thereof: be it therefore enacted by the King's most excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, that from and after the fifth day of CommenceJanuary one thousand eight hundred and twenty-six, this Act shall come ment of Act. into and be and continue in full force and operation for regulating vessels carrying passengers to foreign parts. No British Ves II. And be it further enacted, That no British ship carrying any passenger or passengers shall sail from any port or place in the United Kingsel carrying dom to or for any port or place out of Europe, and not being within the Passengers shall streights of Gibraltar, with more persons on board, including the master sail with a and crew, than one for every five tons of her burthen, without a licence greater Numunder the hands and seals of the Commissioners of His Majesty's Cus- ber of Persons than One for every Five Tons Burthen, without a Licence from Commissioners of Customs. |