33 Geo. 3. e. 63. Documents and oath at port of ar rival. 1 Duties, &c. 6. East India land shall, on his arrival in Great Britain, deliver to the collector, controller, or other chief officer of customs, at the port of arrival, at or before entry of the said goods, all documents and certificates required by this act; and at the same time shall make oath, before the said collector, &c. that the casks, parcels, and goods, mentioned in such documents and certificates respectively, are the same as were taken on board such vessel in Ireland. Rule 7. Such goods as shall be imported by virtue of this act from Ireland shall be considered, with respect to duties, drawbacks, bounties, regulations, penalties, and forfeitures, as if imported from the said respective plantations and settlements directly into Great Britain. Rule 8. Nothing in this act shall extend to permit the importation Trade, 7. from Ireland into Great Britain of any goods of the growth, production, or manufacture of the East Indies, or other parts within the limits of the exclusive trade of the East India company. (a) 39 & 40 art. 1. Union. Trade and navigation, art. 6. Treaties. Prohibitions and bounties. [The following are the Articles of Union in anywise affecting trade.] Rule 9. "That the kingdoms of Great Britain and Ireland shall, upon the 1st January, 1801, and for ever after, be united into one "kingdom, by the name of the United Kingdom of Great Britain and "Ireland; and that the royal style and titles appertaining to the im"perial crown of the said United Kingdom and its dependencies, and "also the ensigns, armorial flags, and banners thereof, shall be such as "His Majesty by his royal proclamation, under the great seal of the "United Kingdom, shall be pleased to appoint." Rule 10. "That His Majesty's subjects of Great Britain and Ireland "shall, from and after the 1st January, 1801, be entitled to the same "privileges, and be on the same footing, as to encouragements and "bounties on the like articles, being the growth, produce, or manu"facture of either country respectively, and generally in respect of "trade and navigation, in all ports and places in the United Kingdom "and its dependencies; and that in all treaties made by His Majesty, "his heirs and successors, with any foreign power, His Majesty's subjects of Ireland shall have the same privileges, and be on the same "footing, as His Majesty's subjects of Great Britain. 66 Rule 11. "That from the 1st January, 1801, all prohibitions (b) (a) See TITLE 86, Rule 12. (b) On the 11th April, 1806, the attorney and solicitor-general gave the following opinion, viz.: "We do not apprehend that either the intention or the effect of the sixth article "of the union is to do away the necessity of observing those regulations, which "exist, not for the purpose of prohibiting the importation of articles of the growth, "produce, or manufacture of Ireland, but are made either to secure, as in the case "of wool, that the importation of the article should be made into the country to "which it is destined, and that it should not be carried to another country under "the colour of importing it into this; or are made for the purpose of preventing "some other smuggled importation eluding the notice of the custom house, as in "the instances where the size of the cask, the package, or the vessel in which the "article must be imported, is prescribed; or are made for the purpose of proving "the fact, which will entitle the article to the free importation, as in the case of "certificates, showing the article to be the growth, manufacture, or produce of the "exporting country: these and such like regulations do not seem to come within "the denomination either of prohibition or bounty, and are therefore not repealed "6 by the article of the union above referred to." " and bounties on the export of articles, the growth, produce, or 39 & 40 "manufacture of either country, to the other, shall cease and deter- Geo. 3. c. 67, "mine: and that the said articles shall thenceforth be exported from one country to the other without duty or bounty on such export. Rule 12. "That all articles the growth, produce, or manufacture of Duties. "either country (not hereinafter enumerated as subject to specific duties) "shall from thenceforth be imported into each country from the other, FREE FROM DUTY, other than such countervailing duties on the "several articles enumerated in the table (a) annexed, as are therein "specified, or to such other countervailing duties as shall here"after be imposed by the parliament of the United Kingdom, in the manner hereinafter provided. And that, for the period of 20 years from the Union, the articles enumerated in the table hereunto "annexed shall be subject, on importation into each country from the "other, to the duties specified in the said table; and the woollen "manufactures, known by the names of old and new drapery, (b) shall pay, on importation into each country from the other, the duties now "payable on importation into Ireland; salt and hops, on importation "into Ireland from Great Britain, duties not exceeding those which are now paid on importation into Ireland; and coals, on importation "into Ireland from Great Britain, shall be subject to burthens not exceeding those to which they are now subject. muslins. Rule 13. That calicoes and muslins shall, on their importation into Calicoes and "either country from the other, be subject and liable to the duties (a) now payable on the same on the importation thereof from Great "Britain into Ireland, until the 5th January, 1808; and from and after "the said day, the said duties shall be annually reduced by equal proportions, as near as may be in each year, so as that the said "duties shall stand at 10 per cent. from and after the 5th January, "1816, until the 5th January, 1821; and that cotton yarn and Cotton yara "cotton twist, shall, on their importation into either country from and twist. "the other, be subject and liable to the duties now payable upon "same, on the importation thereof from Great Britain into Ireland, "until the 5th January, 1808; and from and after the said day, "the said duties shall be annually reduced by equal proportions as near as may be in each year, so as that all duties shall cease on the "said articles from and after the 5th January, 1816. the Rule 14. "That any articles of the growth, produce, or manufacture Countervail "of either country, which are or may be subject to internal duty, or ing duties. "to duty on the materials of which they are composed, may be made subject, on their importation into each country respectively from "the other, to such countervailing duty as shall appear to be just and "reasonable in respect of such internal duty or duties on the mate"rials; and that for the said purposes the articles specified in the "said table shall be subject to the duties set forth therein, liable to "be taken off, diminished, or increased in the manner herein specified; and that upon the export of the said articles from each "country to the other respectively, a drawback shall be given equal "in amount to the countervailing duty payable on such articles on the import thereof into the same country from the other; and that in "like manner in future it shall be competent to the United Parliament (a) See TITLE 255. (b) By 57 Geo. 3. c. 109. § 1. the subsidy and alnage of the old and new draperies, and of all woollen manufactures whatever, made payable within Ireland, shall cease. 39 & 40 "to impose any new or additional countervailing duties, or to take Geo. 3. c. 67. " off or diminish such existing countervailing duties as may appear, on Articles from one country to the other. Drawback on "like principles, to be just and reasonable in respect of any future or "additional internal duty on any article of the growth, produce, or "manufacture of either country, or of any new or additional duty on "any materials of which such article may be composed, or of any "abatement of duty on the same; and that when any such new or "additional countervailing duty shall be so imposed on the import of 66 any article into either country from the other, a drawback, equal in "amount to such countervailing duty, shall be given in like manner the export of every such article respectively from the same "country to the other. 66 on Rule 15. "That all articles, the growth, produce, or manufacture "of either country, when exported through the other, shall in all cases "be exported subject to the same charges as if they had been exported "directly from the country of which they were the growth, produce, "or manufacture. Rule 16. "That all duty charged on the import of foreign or coloforeign or co-❝nial (a) goods into either country shall, on their export to the other, lonial goods.be either drawn back, or the amount (if any be retained) shall be "placed to the credit of the country to which they shall be so ex"ported, so long as the expenditure of the United Kingdom shall be "defrayed by proportional contributions: provided always, that nothing "herein shall extend to take away any duty, bounty, or prohibition, "which exists with respect to corn, (b) meal, malt, flour, or biscuit; "but that all duties, bounties, or prohibitions on the said articles, may "be regulated, varied, or repealed, from time to time, as the United "Parliament shall deem expedient. (c) Laws and Rule 17. "That all laws in force at the time of the Union, and all courts of ju" the courts of civil and ecclesiastical jurisdiction within the respective risdiction, art. 8. 66 kingdoms, shall remain as now by law established within the same; "subject only to such alterations and regulations from time to time as "circumstances may appear to the parliament of the United Kingdom "to require; provided that all writs of error and appeals depending "at the time of the Union or hereafter to be brought, and which "might now be finally decided by the House of Lords of either "kingdom, shall, from and after the Union, be finally decided by the "House of Lords of the United Kingdom; and provided, that from "and after the Union, there shall remain in Ireland an instance court "of admiralty, for the determination of causes, civil and maritime "only, and that the appeal from sentences of the said court shall be "to His Majesty's delegates in his court of chancery in that part of "the United Kingdom called Ireland; and that all laws at present in "force in either kingdom, which shall be contrary to any of the pro"visions which may be enacted by any act for carrying these articles "into effect, be, from and after the Union, repealed. Rule 18. "And whereas the said articles having, by address of the "respective houses of parliament in Great Britain and Ireland, been "humbly laid before His Majesty, His Majesty has been graciously "pleased to approve the same, and to recommend it to his two houses "of parliament in Great Britain and Ireland to consider of such measures as may be necessary for giving effect to the said articles: in (a) See Rule 20 of this title. (b) See TITLES 38 and 202. "order, therefore, to give full effect and validity, to the same," it is enacted, 39 & 40 that the said foregoing recited articles, each and every one of them, according Geo. 3. c. 67. to the true import and tenor thereof, be ratified, confirmed, and approved, and Articles of be, and they are hereby declared to be the articles of the union of Great Britain and Ireland, and the same shall be in force and have effect for ever, from the 1st January, 1801: provided, that before that period an act shall have been passed by the parliament of Ireland, for carrying into effect, in the like manner, the said foregoing recited articles. (a) Union in force for ever. coffee. Rule 19. All the duties that shall be paid, or that shall become payable on 42 Geo. 3. the importation of sugar and coffee into Great Britain, shall be drawn back in re- c. 47. § 6. spect of all sugar and coffee that shall be exported from Great Britain to Ireland. Sugar and Rule 20. On the importation of any foreign or colonial goods into Ireland 55 Geo. 3. from Great Britain, or into Great Britain from Ireland respectively, which shall c. 83. § 1. have been previously imported from foreign parts into the country from which Duty on imthe same shall be exported to the other, such import duty of customs shall be portation of paid as if such goods had been imported from foreign parts, either in a foreign foreign or colonial goods. ship or in a British ship, according as they were in fact first imported from foreign parts into the country from whence they shall be exported to the other. foreign ves Rule 21. In every cocket or clearance of any foreign goods, which shall be Clearances to exported from Great Britain to Ireland, or from Ireland to Great Britain, it specify whe shall be specified whether such goods were first imported in a British-built ther British or ship, or in a foreign ship, into the country from whence they shall be so exported sel, and duty to the other, and the import duty of customs on such goods shall be payable in to be accordthe country into which they shall be imported from the other accordingly; and ingly, § 2. if it shall not be expressed in such cocket or clearance whether the same were so first imported in a British ship or in a foreign ship, then such goods shall be liable to such import duties of customs in the country into which they shall be imported from the other, as if the same had been imported into such country in a foreign ship. Rule 22. Whenever any goods the growth, produce, or manufacture of Great Drawback, Britain or Ireland respectively, which shall have been imported into either § 3. country from the other, shall be exported from either country to the other, or to foreign parts, the exporter of such goods shall be allowed, and shall receive, a drawback equal to the full amount of the duty, whether countervailing or other, which shall have been actually paid on such goods when the same were imported into Great Britain or Ireland, respectively, from each other, according to the intent and meaning of the acts for the union of Great Britain and Ireland. Rule 23. Nothing herein contained shall extend to alter, increase, or di- Specific drawminish any drawback payable by law on any goods, article, matter, or thing backs, § 4. exported directly from Great Britain or Ireland respectively to foreign parts, in any case where the specific amount of such drawback is or may be ascertained by any act in force, or to be in force, in Great Britain or Ireland respectively. Rule 24. The several duties and drawbacks by this act granted or allowed How duties and made payable, shall be collected, paid, and applied in the same manner, and and drawunder such authorities, penalties, and forfeitures, and by such ways, and under backs to be such rules, as are appointed, for the collecting paying, and applying of duties levied, § 5. and drawbacks payable on goods imported into and exported from, Great Britain or Ireland, by virtue of any acts in force in Great Britain or Ireland, relating to the revenues of customs or excise, as fully as if the same authorities, penalties, and forfeitures, were herein expressed and enacted, with the like remedy of appeal for the party aggrieved, as is provided by the said acts, in Great Britain or Ireland. Rule 25. It shall be lawful to import into Great Britain from Ireland, and Foreign wines into Ireland from Great Britain, respectively, as well for sale as for private use, in bottles, &. foreign wines of any sort in bottles or flasks in packages, each of which shall (a) An act to this effect was accordingly passed. $5 Geo. 3. c. 83. 59 Geo. 3. c. 52. § 9. What duties imported into Great Britain, shall pay. contain at the least six dozen reputed quart bottles or flasks, upon payment of the several duties, as well of customs as excise, due on the importation of such wines into Great Britain or Ireland, provided that such wines shall be imported in British or Irish-built vessels, owned, navigated, and registered according to law, and in such manner according to the like regulations, and subject to such penalties and forfeitures as are provided in any act of parliament in force in Great Britain and Ireland respectively, relating to the duties of customs and excise, so far as the same are applicable thereto; and in case any foreign wines in bottles or flasks shall be imported in any less quantity or otherwise than in such packages, and in such vessels as aforesaid, the same shall be forfeited, and may be seized by any officer of customs or excise in Great Britain or Ireland. (@) Rule 26. "Whereas duties of customs are by this act imposed on certain "foreign goods, imported into Great Britain, directly from the place of their growth or produce, and higher duties of customs are imposed on the like foreign goods "goods, if imported not directly from the place of their growth or produce; "and it is expedient that the like duties should be paid on all such foreign goods imported into Great Britain from Ireland, as if such foreign goods had "been imported from foreign parts;" it is therefore enacted, that on the importation of any such foreign goods, into Great Britain from Ireland, such import duty of customs shall be paid as if such foreign goods had been imported from foreign parts, either directly from the place of their growth or produce, or not directly from such place, according as they were in fact at first so imported from foreign parts into Ireland; and that for the purpose of ascertaining whether any such goods were first imported into Ireland directly from the place of their growth or produce, or not directly from such place, it shall be specified in every cocket or clearance of any such foreign goods, exported from Ireland to Great Britain, whether such goods were first imported directly from the place of their growth or produce, or not directly from such place, and the import duty of customs on such goods shall be payable accordingly on such goods when im ported into Great Britain from Ireland; and if it shall not be expressed in such cocket or clearance of such goods, whether the same were so first imported into Ireland directly from the place of their growth or produce, or not directly from such place, then such goods shall be liable to such duties of customs on their importation into Great Britain from Ireland, as if the same had been imported from foreign parts, not directly from the place of their growth or produce. Place of growth. 6 Geo. 3. e. 85. § 9. Order, 18th June, 2d July, 1801. 51 Geo. 3. c. 58. § 1. TITLE XXXVI.-Carriages, Plate, Watches, &c. Rule 1. It shall be lawful for the commissioners of customs and port duties in Ireland, to admit to entry and importation from Great Britain into Ireland, free of duty, any gold or silver plate, or printed books bound, being the private property of ang person in Ireland, and being for the private use of such person, and not for sale, under such regulations as the said commissiouers of customs and port duties shall from time to time think fit to make in that behalf. Rule 2. Carriages of all kinds, plate of all sorts, and legal books, the property of members of the imperial parliament, are to be admitted from Ireland free of duty, if accompanied by the proprietor, who is to sign a declaration. Rule 3. The attendance of proprietors of carriages, &c. as directed by the preceding order, is to be dispensed with, Rule 4 No duty is to be demanded on Irish watches, provided that proof be made that they are the manufacture of Ireland. Rule 5. The private effects of all persons having resided in Ireland, and holding offices or employ. ments in Ireland, and now residing in Great Britain, are to be exempted from duty. TITLE XXXVII.-Chocolate, &c. Rule 1. All duties imposed by virtue of any act in force at the time of the passing of this act upon chocolate of the manufacture of Ireland, (a) As to officers of army, navy, &c. see TITLE 5, Rules 76, 83, 99, and 100. |