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TITLE XLV.-Tobacco.

Rule 1. No debenture shall be paid or allowed for any tobacco exported from 8 Ann. c. 13. any port of Great Britain to Ireland, until a certificate shall be produced under $ 18. the hands aod seals of the collector, controller, and surveyor of customs of any port Payment of in Ireland, or any two of them, where such goods shall be landed, testifying the drawback. landing thereof (the danger of the seas, or enemies, excepted), which certificate the collector, controller, and searcher of customs, or any two of them, of each port in Ireland, are empowered and required to deliver forth with upon the discharge of such tobacco.

Rule 2. No tobacco, either mannfactured or unmanufactured, shall be en- 59 Geo. 3. tered or shipped for exportation to Ireland, in any vessel whatever, unless such c. 74. $ 3. vessel shall be of the burthen of seventy tons or upwards; and if the master of any Size of vessel vessel outward bound to Ireland, having tobacco in or on board her, shall enter and for export clear out such vessel at the custom house as of the burthen of seventy tons or up

from Great . wards, and such vessel shall not be of so great burthen as seventy tons, according Britain.

to the role for admeasurement prescribed by law, (a) such master shall forfeit 1001. for every such offence.

Rule 3. No tobacco, either manufactured or unmanufactured, shall be im. Size of vessel ported into Ireland from Great Britain in any vessel whatever, unless such vessel for import shall be of the burthen of seventy ions or upwards; and if the master of

into Great

any vessel which shall import any tobacco into Ireland from Great Britain, shall enter Britain, such vessel at the custom house as of the burthen of seventy tons or upwards, and $ 4. such vessel shall not be of so great burthen as seventy tons, according to the role for admeasurement prescribed by law, such master shall forfeit 1001. for every such offence.

TITLE XLVI.--Wool.

&c. shall be

Ireland,

Rule 1. No wool, woolfels, mortlings, shortlings, combed wool, woolocks, 48 Geo. 3. or woollen bay yarn, worsted yarn, cruels, or wool slightly manufactured, which 9, 14. $ 1: are prohibited from being exported, (6) shall be put on board any vessel or boat, How wool to be exported to Ireland, until notice be first given to the commissioners of cus. toms in England and Scotland respectively, or to the collector and controller of cxported to costoms at the port from which the same is intended to be sent, of the quantity, quality, and package, together with the mark, number, and weight thereof, with the name of the ship and master on board which the said goods are to be laden, together with the names of the exporters th-reof, and the place of their abode, and the names of the persons to whom the same are consigned ; and also unless a bond be first entered into, to the use of His Majesty, by such exporters, with two good and sufficient persons, whereof the ma-ter of the vessel on board which the same shall be exported shall be one, to be approved of by the said commissioners respectively, or by the collector and controller of customs, in treble the value of the said goods so intended to be exported, that the same shall (the dangers of the seas and enemies excepted) be landed accordingly, nor unless a licence be first raken ont under the hands of the commissioners or chief managers of customs in England and Scotland respectively, or from the customer or collector and controller of customs where any such boud is given for the lading, carrying, and landing thereof as aforesaid, which licence they are hereby required to grant without any fee or reward, or any other charge to the person demanding the same : and if

any

wool or other of the said last mentioned goods shall be carried or laden on buard any vessel,

(a) See Title 2.

16 See TITLE 228.

+

C-PART IV.

48 Geo. 3. bottom, or boat, in order to be exported to Ireland before such bond shall be en

tered into, and such licence taken out as aforesaid, then all such wool and other such last-mentioned articles, or the value thereof, shall be forfeited, together with the vessel, bottom, or boat in which such goods shall be laden or put on board,

and her tackli, år, for the benefit of the person first iuforming thereof. How bonds Rule 2. The bonds hereinbefore directed to be entered into on the shipping of discharged, the said wool, and other the said articles, shall not be discharged until a certificale

under the hand and seal of the proper officer of customs, at the place in Ireland where the same shall have been landed, expressing the quantity, quality, and pack. age, marks, numbers, name of the ship and master, out of which such wool and other the said articles were landed, shall be produced to and left witb the proper officers of customs of the port from whe..ce the said goods were shipped, and which certificate the proper officers of the place in Ireland at which such wool and other the said articles shall be landed are hereby required to give the master or commander of the vessel from which the same shall be landed without fee or reward, when the same shall be requested : and all such bonds as shall remain undischarged

by such certificate for the space of six calendar months, shall be transmitted to the Bonds ia suit. comunissioners of customs at London and Edinburgh respectively, who are hereby

required to put them in suit immediately, unless proof shall be made to the satisfaction of the said commissioners respectively for the time being, that such wool and other the said articles were taken by enemies or perished in the seas.

TITLE XLVII.-Yarn.

18 Geo, 8. Rule 1. No duty (a) whatsoever shall be demanded or taken opon any cotton c. 56. $ 1. yarn of the manufacture of Ireland, which shall be imported directly from thenee Cotton yarn. into Great Britain, provided the master of the vessel importing the same shall bring

with him a certificate from the chief officer of the place in Ireland, where such goods shall be put on board, expressing the marks, number, tale, or weight of the goods, in each package mentioned in the bills of lading, with the names and places of abode of the exporters from Ireland, and the names and places of abode of such other persons that shall have suom the goods therein mentioned to have been bona fide of the manufacture of Ireland, without fraud or covin, and where and to whom the same are consigned in this kingdom; aod the master of the vessel in which such cotton yaru shall be imported shall also, upon his arrival, make nath before the collector or other principal officer of customs, at the port of importation, that the said parcels and goods therein contained are llie same which were taken on board by virtue of the said certificate.

Rule 2. It shall be lawful to export from Ireland, and to import into Great c. 73. $ 1. Britain, any woollen or bay yarn: provided, that notice be first given to the comWoollen or missioners of revenue in Irelavd, or the chief officers in the port from a hicb the bay yarn.

same is intended to be brought, of the quantity, quality, and package, together with the marks and number thereof, with the name of the ship and the master or commander thereof on which the said goods are to be ladeu, and the place into which they are intended to be imported; and that bond be first entered into, to the use of His Majesty, with ove or more sufficient sureties, in treble the value of the goods so intended to be exported, that the same shall (the dangers of the seas excepled) be landed at the port to which they are intended to be brought ; and that a licence be also first taken under the hands of the said commissioners of revenue, or any two or more of them for the time being, or from the chief officers of the port where such bond is given, for the landing thereof as aforesaid, which licence They are hereby authorized and required to grant without any fee or reward, or any other cbarge to the person demanding the same.

87 Geo, 3.

(a) As to cotton yarn, see TITLE 255,

ISLE OF MAN.

[So numerous are the laws which directly or indirectly affect the Isle of Man, that it is almost impracticable to insert the whole of them under this title. Where they are blended with other laws, it has not in general been deemed necessary to repeat them here; but where they concern this island exclusively, they are classed under the present title, and the others are pointed out in the General Index under the term “ Isle of Man."]

TITLE XLVIII.Entry, Landing, and Shipping of

Goods. (a)

or export

Rule 1. His Majesty may from time to time, by commission or commis- 6 Geo. 8. sions from the court of exchequer in England, appoint all such ports, mem- c. 50. $ 2. bers, creeks, and places in the Isle of Man, as shall be lawful for the land- Laoding ing, discharging, lading, or shipping of any goods into or from the said isle ;

places, &c. and by virtue thereof set down and appoint the limits of every such port, &c. in the said island, after which appointment so made, all goods whatsoever imported into, exported from, or carried coastwise on the said island, shall be landed and discharged, laden and shipped, at such ports, &c. in the like manner, and under the like pains, penalties, and forfeitures, as are mentioned in 13 and 14 Cha. 2. (1) or in any other act of parliament in force in Great Britain, with respect to goods landed and discharged, shipped and laden, in England.

Rule 2. If any goods, liable to the payment of duties in the Isle of Man 1 Geo. 8. by any act of parliament, shall be upshipped or landed from any vessel in- c. 45. § 42. ward bound, before the respective duties due thereon are paid agreeable to

Illegal import law, or if any prohibited goods whatsoever shall be imported into, or exported out of the said isle, every person who shall be assisting or otherwise concerned, either in the unshipping or landing inwards, or in shipping or loading outwards such goods, or to whose hands the same shall knowingly come after the unshipping, landing, or re-landing the same, shall, for each offence, forfeit treble the value of such goods, to be computed according to the best price that each coinmodity then bears at the town and port of Douglas in the said island ; and the said goods, and all the boats, horses, cattle, and carriages whatsoever, made use of in the landing, loading, removing, carriage, or conveyance thereof, shall also be forfeited, and shall and may be seized by any officer of customs. (c)

Rule 3. No goods whatsoever (fresh or unsalted fish excepted) shall be 20 Geo. 8. shipped or laden on board any vessel, in order to be exported from the Isle c. 42. 9 9. of Man to any place whatsoever, before a warrant is granted for that pur- Entry. pose by the collector or other principal officer of the port where the said goods are shipped or laden, or before such security is given as by law is or may be required, on forfeiture of all such goods or ihe value thereof; and all masters of any vessel, wherein any goods shall be shipped in order to be exported, shall conform to such regulations, and be subjeci to such forfeitures Penalties. and penalties in all respects, as are prescribed and inflicted by any act of parliament now in force with respect to the exportation of goods from Great Britain.

Rule 4. In all cases where the duties of customs imposed upon the im- 50 Geo. 3. portation of goods into the Isle of Man are charged, not according to the c. 12. $ 4. weight, tale, gauge, or measure, but according to the value thereof, such Valuation of value shall be taken and considered as the same shall be at the port of im- koordso

(a) As to various other regulations concerning the Isle of Man, see TITLE 56.
(b) See Title 10.
(C) As to officers of army, navy, excise, &c. see Title 5, Rules 76, 83, 99, and 100.

60 Geo. 3. 6. 42.

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portation, without any abatement or deduction whatever, except of so much as the duties payable on the importation thereof by this act shall amount to; and such value shall be ascertained by the declaration of the importer or proprietor of such goods so imported, or of his known agent or factor, in

manner and form following, viz. Form of de- “ I A. B. do hereby declare, that the goods mentioned in this entry are contained claration “ in the packages [here specifying the several packages, and describing the several

“ marks and numbers, as the case may be), and that I am the importer or pro-
“ prietor thereof (or that I am duly authorized by him, as the case may be], and I
“ do enter the same at the value of
Witness my hand the

day of
“ The above declaration signed the

day of « in the presence of

[Collector, controller, or other principal officer)." Which declaration shall be written on the warrant of the entry of such goods, and shall be subscribed with the hand of the importer or proprietor thereof, or his known agent or factor, in the presence (a) of two of the proper officers of customs at the port of importation, of which the collecior shall be one, who shall certify the same under their hands; and such declaration, so made and signed as hereinbefore directed, shall of the same force and effect, and the importer or proprietor of such goods shall be in every respect bound by such declaration, as effectually as if the value of such goods had been ascertained by the oath or affirmation of such importer or proprietor.

Rule 5. If upon view or examination of such goods by the proper officers truly valued, of customs, it shall appear to them that such goods are not valued according $5.

to the true price or value thereof, and according to the true intent and mean

ing of this act, then it shall be lawful for the proper officer of customs to How disposed detain such goods, and to cause the same to be conveyed into His Majesty's of before sale. warehouse, or otherwise properly secured at the port of importation, and to

take such goods for the use and benefit of the crown, within eight days from the landing thereof; and the collector of customs in the port where such goods shall be detained, with the privity of his controller, is hereby empowered to pay out of any money in his hands, arising from the revenue of customs, to the importer or proprietor of such goods, the value thereof so ascertained, together with an addition of 10l. per cent, thereon, and also the duties paid on the importation of such goods, but without any further allowance either on account of freight, or any other charge or expense whatever, which payment shall be made within 15 days after the said goods shall have been so taken ; and such payment so made to the importer or proprietor of such goods shall be in full satisfaction for the same, as if the said goods had

been regularly sold. How proceeds Rule 6. It shall be lawful for the collector and controller to cause the said disposed of, goods to be fairly and publicly sold to the best advantage, and in case there $6.

shall be any overplus remaining from the produce of such sale, after deducting the value so ascertained, together with the addition of 101. per cent. thereon, and of the duties paid on the importation, and also the charges arising from the warehousing and sale of such goods, the collector and controller shall and may pay one moiety of the overplus to the several officers of customs concerned in the view and examination of such goods as an encouragement for the faithful discharge of their duty, and the other moiety of such overplus, together with the amount of the value of such goods so ascertained, with the addition of 101. per cent. and also of the duties payable on the importation thereof, shall be remitted to the receiver general of cus. toms in England, to be applied in like manner as if the saine had been received on account of the duties of customs; but in case it shall so happen that the produce of such sale, after deducting the charges arising from the

(a) Seo Title 12, Rule 1, by which the practice in Great Britain is altered.

warehousing, securing, or sale of such goods, shall not exceed the value of 50 Geo. 8. such goods so ascertained, with the addition of iol. per cent. thereon, and of c. 48. the duties paid on the importation thereof, then the whole produce of the sale of such goods, after deducting the charge arising from the warehousing, securing, and sale thereof, shall be remitted to the said receiver general of customs in England, to be applied in like manner as if the same had been received on account of duties.

Rule 7. In case any goods upon which duties of customs are hereby im- How seized posed shall be detained by any officer of customs, on account of the same goods may not being valued according to the true and real value thereof, and according be, restored, 10 the true intent and meaning of this act, it shall be lawful for the commisa $ 7. sioners of customs, upon proof being made to their satisfaction that no fraud was intended, to direct the goods to be delivered, and the entry to be amended, upon such conditions as under the circumstances of the case shall appear to the said commissioners to be reasonable, and as they shall think fit to direct; provided that if the importer or proprietor of such goods shall accept the conditions prescribed by the said commissioners respectively, such importer or proprietor shall not have or be entitled 10 any recompense or damage on account of the detention of such goods, or have or maintain any action whatever for the same, (a)

TITLE XLIX.Bounties.

debentures.

linen er

Rule 1. The Isle of Man shall be added to, and included in the oath, 18 Geo. 1. spon all debentures for foreign goods exported, whereon the exporter is to c. 28. $ 24. swear that such goods are not landed, or intended to be landed, in Great Oath upon Britain or Ireland, without which the officers of customs shall not suffer the debentures to pass.

Rule 2. The like bounties which are now allowed upon British and Irish 6 Geo. 3. linens exported from Great Britain, by virtue of 29 Geo. 2. c. 15. (b) shall C. 43. $ 15. be allowed and paid upon the like species of linen made in the Isle of Man, Bounty on imported into Great Britain, in the manner hereinbefore mentioned, which

ported, shall be re-exported from Great Britain, under the saine limitations, restrictions, penalties, and forfeitures, in all respects, as are expressed and mentioned in the said act of parliament, with respect to the bounties thereby granted, as fully, as if the several clauses, powers, and directions relating thereto, were again repeated and enacted in this act.

Rule 3. All goods (malt and barley, excepted) (c) which may be lawfully 7 Geo. s. exported from Great Britain to the Isle of Man, shall, upon being so ex- c. 45. § 14, ported, be entitled to the same drawbacks and bounties, under the lıke rules, Drawbacks restrictions, securities, penalties, and forfeitures, in all respects, as such goods are entitled or liable io by law, upon exportation from Great Britain to Ireland.

Rule 4. No bounty shall be allowed or paid for or upon the exportation 45 Geo. 8. from Great Britain to the Isle of Man, of any manufacture of silk whatever c. 99. $ 15.

Rule 5. No drawback or bounty shall be paid or allowed for any goods whatever, exported from this kingdom to the Isle of Man, nor any debenture

for drawback made out for such drawback or bounty, until a certificate shall be produced or hounty, under the hands and seals of the officer or officers appointed to attend the $ 16. landing or examination of such goods, at the place in the said island where the same shall be landed, and also the hand and seal of the collector or controller of such place, which certificate shall specify that such goods have been duly entered and landed at such place in the said island.

and bounties.

Silk.
Certificate

(a) See also Title 6.

(1) See Title 210, Rules 41-55. (c) Neither drawback nor bounty now allowed on malt or barley. See Title 20-2, Rule 1.

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