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TITLE L.-Duties.

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fre.

Certificate.

Rule 1. " Whereas it may contribute to prevent any illicit trade being carc. 43. g 11. “ ried on by the inhabitants of the Isle of Man, to the prejudice of the trade

“ and revenues of His Majesty's dominions, if the said inhabitants are en“ couraged in the honest and lawful occupation of cultivating and improving “ the lands of the said island, and of manufacturing the produce thereof, by

allowing them to import the same into Great Britain, without payment Goods duty. “ of duties, under certain limitations and restrictions ;" for which purpose, it

is enacted, that the inhabitants of the said Isle of Man shall and may import from thence into any lawful port of Great Britain, bestials, or any goods, (a) of the growth, produce, and inanufacture of the said Isle of Man, except such as by any act of this session of parliament are prohibited to be imported into this kingdom ; and also, except woollen manufactures, beer, and ale, without paying any customs, or duties in respect thereof (except such exrise or other duty as is now, or shall hereafter for the time being, be due and payable for the like goods, of the growth, produce, and manufacture of Great Britoin), provided the master of the vessel so importing the same shall bring with him a certificate from the governor, Jieutenant-governor, commander in chief, or chief magistrates, for the time being, that oath (6) has been made before him or them in the presence of the officer of customs for the place where such bestials or goods shall be put on board, that the same are the growth, produce, or manufacture of the said isle, which certificate or certificates shall also be attested by the said officer of customs, and shall express the number and tale of such bestials, with the marks and weight of the species of goods in each bale or parcel mentioned in the bill of lading, with the name and place of abode of ihe exporter from the Isle of Man, and the name and place of abode of such person as shall have sworn the bestials or goods therein mentioned to be of the growth, produce, and manufacture of the said isle, and where and to whom consigned in Great Britain ; and the master of the vessel importing the same shall also make oath before the collector or principal officer of customs of the place of importation in Great Britain, that ihe said bestials, bales, and parcels, and the goods therein contained, are the same that were taken on board by virtue of the said certificate so to be produced ; on failure whereof, or of any of the requisites herein before mentioned, the bestials or goods shall be liable to the same duties, penalties, and forfeitures, as they would have been liable

to by law if this act had not been made. Foreign

Rule 2. Nothing in this act shall extend to give liberty to any person to goods inanu- import into Great Britain, from the said Isle of Man, any goods or commo

dities of the growth or produce of any foreign nation or country, which may island, § 12. be in part or fully manufactured in the said island, except linen manufactures

made there of hemp or flax, not being the produce of the said island.

Rule 3. Any cotton yarn or cotton cloih, being the manufacture of the c. 99. § 13. Isle of Man, shall be imported into Great Britain without payment of any

duties of customs whatever, subject nevertheless in other respects to such regulations as are required by the preceding act of 5 Geo. 3. c. 43. on the importation of any goods of the growth, produce, or manufacture of the said

island. $ 14. Rule 4. No cotton yarn or cotton cloth shall be imported from any place

whatever into the said Ísle of Man, except from Great Britain, on forfeiture thereof.

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Oath.

factured in

45 Geo, 3.

Cotton yarn

and cloth.

(a) See Rule 5 of this title.

(0) By 20 Geo. 3. C. 42. § 10. the oath required by the above act to be taken may be administered by the collector, controller, or other chief officer of the revenue at the place in the Ísle of Man where the bestials or other goods shall be shipped, who is required to administer the same, and to grant a certificate thereof, in the form and to the effect required by the said act.

$ 13.

Rule 5. The duties payable to His Majesty upon the importation of goods 50 Geo. 8. into the Isle of Man shall cease, and in lieu thereof there shall be paid to c. 42. (a) His Majesty, upon goods imported into the said isle, the duties specified in the $ 1. table annexed. (6)

Rule 6. I shall be lawful for any person to import without payment of Articles any custom or other duty into the Isle of Man, in any vessel from any place, duty-free, any fax, fax seed, raw or brown linen yarn, wood ashes, weed ashes, Aesh $11. of all sorts, and any sort of corn or grain, from any place (except from Great Britain), and any quantity of herrings not exceeding 1000 barrels annually for the consumption of the island, on failure of the fishery carried on upon the coast thereof; the said herrings being imported by licence granted for that purpose by the house of keys in the said island.

Rule 7. It shall be lawful for any of His Majesty's subjects to import into Articles the Isle of Man in British vessels navigated according to law, from any place duty-free, in Great Britain or Ireland, any sort of white or brown linen cloth, and hemp or hemp seed, being the produce or manufacture of Great Britain or Ireland, horses and black cattle, all utensils and instruments fit and necessary to be employed in manufactures, fisheries, or agriculture, bricks and tiles, all sorts of young trees, sea shells, lime and soapers' waste, packthread, and small cordage for nets, without payment of any custom or duiy whatsoever for the

Rule 8. It shall be lawful for any of His Majesty's subjects to import into Articles the Isle of Man in British vessels navigated according to law, from any place duty-free, in Great Britain, without payment of any custoin or duty whatsoever, any sort of salt, boards, timber, and hoops, being the produce and manufacture of Great Britain, iron in rods or bars, cotton, indigo, naval stores, and any sort of wood, commonly called lumber, (as specified in 8 Geo. !. c. 12.) (c) of the growih, production, or manufacture of any British plantation in America, and all other goods of the growth, production, or manufacture of the said plantations for which any bounty or premium is allowed by law on the importation thereof into Great Britain ; provided that due entries be made of the goods Entries. herein before mentioned, which are allowed to be iinported into the said Isle of Man, duty-free, at the custom house for the place where the same shall be imported, expressing the quantity and qualities of such goods in the usual manner, before landing thereof, and the same shall be landed in the presence Landing, of the proper officer of customs for that purpose; on failure whereof the said goods shall be charged with the duty of 15l. per cent. ad valorem.

Rule 9. If any action be brought against any person for any thing done in Limitation of pursuance of this act, such action shall be commenced within three calendar actions, $ 14. months next after the fact committed, and not afterwards.

same.

$13.

TITLE LI.Goods.

may be in

Rule 1. No tobacco, wine, brandy, East India, or other goods whatsoever, 12 Geo. 1. other than such as are of the growth, produce, or manufacture of the Isle of c. 28. 5 29. Man, shall be brought from the said island, into Great Britain or Ireland, or

What goods within the limits of any port thereto belonging, on any pretence whatsoever ; ported into and in case any vessel or boat, having on board any such goods brought from the United the said Isle of Man (except as aforesaid), shall be found within the limits of Kingdom. any port of Great Britain or Ireland, or discovered to have been within the limits of any port of Great Britain or Ireland as aforesaid, whether bulk has

(a) For consolidating the duties of customs for the Isle of Man. (1) See Title 254.

(c) The articles enumerated as lumber in 8 Geo. 1. c. 12. are, deals of several sorts, timber, balks of several sizes, barrel-boards, clap-boards, pipe-boards, or pipe-holt, white-boards for shoemakers, boom and cant spars, bow-staves, capravens, clap-holt, ebony-wood, headings for pipes and for hogsheads and barrels, hoops for coopers, oars, pipe and hogshead-staves, barrel-staves, firkin-staves, trunnels, speckled-wood, sweeta wood, small spars, oak, plank, and wainscot.

12 Geo. 1. c. 29.

Goods entered for

and landed

been broken or not, having such goods on board, such vessel or boat, with her tackle, &c. and also all such goods so found on board, or the value thereof, shall be forfeited; and every person who shall take any such commodities (except as aforesaid) out of any vessel or boat, coming from the Isle of Man, within the limits of any port as aforesaid!, or carry the same on shore, or convey the same from the shore when landed, contrary to this act, or be aiding therein, shall forfeit 100l. or suffer six months' imprisonment, at the discretion of the court in which he shall be convicted of such offence.

Rule 2. If any person shall enter any foreign goods for exportation to parts

beyond the seas, other than to the Isle of Man, in order to obtain the drawother places, back for the same, and such goods shall nevertheless be carried to the said in Isle of

island and there landed, contrary to this act, then the exporter of such goods Man, $ 23. shall forfeit the drawback, or the amount thereof, paid or to be paid for the

same, as also the treble value of the said goods; and the master of the vessel on board which such goods shall be shipped and landed as aforesaid, shall be subject to the same penalties and forfeitures, and shall also suffer six months' imprisonment, without bail or mainprize.

Rule 3. No wrought silks, Bengals, and stuffs mixed with silk or herba, c. 89. $ 2.

of the manufacture of Persia, China, or East India, nor calicoes painted, Certain goods

dyed, printed, or stained there, nor any cambrics or French lawns, (a) shall ported from be exported from Great Britain to the Isle of Man; and if any such goods Great Britain shall be shipped or laden, or shall be concealed in the same package with any 10 the Isle of other goods which are entered for, or are intended to be laden on board any

vessel bound from Great Britain to the said Isle of Man, such goods shall be forfeited, as well as the goods contained in the same package therewith, whether the same shall be shipped or laden, or not; and shall and may be seized

and prosecuted by any officer of customs. (6) Export bond, Rule 4. The Isle of Man shall be added to, and included in, the bond $3.

which is now by law required to be given, that such goods shall be duly exported, and not re-landed again in any part of Great Britain,

5 Geo, 3.

pot to be ex

Man.

5 Geo. S. C. 39. 4.

TITLE LII.-Licences.
Rule 1. No foreign strong waters or spirits whatsoever shall be imported

into the Isle of Man, but such only as shall be bona fide and without fraud Whence spi- laden and shipped in Great Britain, and carried thither directly from thence, imported. upon the forfeiture of such goods, or the value thereof, together with the

vessel in which they shall be imported, with her tackle, &c. Spirits ship- Rule 2. No rum or other spirits shall be shipped or laden on board any ped in plan. vessel in any British plantation in America, but on condition that the same tations, $ 5. shall not be carried to, or landed in, the Isle of Man, under the like securities,

penalties, and forfeitures, as are prescribed in 12 Cha. 2. c. 18. and 25 Cha. ?. c. 7. (c) or either of them, with respect to the goods in those acts parti

cularly enumerated. Size of ressel Rule 3. No strong waters or spirits whatsoever shall be exported from the Isle and cask, of Man, or carried coastwise from one part of the said isle to another, in

any

vessel of less burthen than 100 tons, nor in any vessel or cask under 60 gallons (except only for the use of the seamen, not exceeding two gallons for each seaman); nor shall any wine be imported into, or exported fron the said island, or carried coastwise from one part of the said island to another, in any vessel or cask that shall contain less than 25 gallons, nor in any vessel of less burihen than 100 tons, upon forfeiture of all such goods, together with the vessel, and her tackle, &c.

Rule 4. No strong waters or spirits of any kind whatsoever shall be imand Ireland, ported from the Isle of Man into 'Great Britain or Ireland ; and where any B.

vessel coming from the Isle of Man, and having on board any such strong
waters or spirits (except only for the use of the seainen, not exceeding two
(a) See Title 105.
(0) As to officers of army, navy, excise, &c. see TITLE 5, Rules 76, 83, 99, and 100.
(c) See TITLE 1.

16.

Wipe.

Great Britain

gallons for each seaman), or any other goods which are prohibited to be im. 5 Geo. 8. ported from thence into Great Britain or Ireland, shall be found at anchor, or c. 39, hovering within the limits of any of the ports of Great Britain or Ireland, or within three leagues of the shores thereof, or shall be discovered so to have been, and not proceeding on her voyage, wind and weather permitting, unless in case of unavoidable necessity and distress of weather, of which necessity and distress the master of such vessel shall give notice to, and make proof of, before the collector or other chief officer of customs of such port (immediately after the arrival of such vessel into the said port), all such goods, to. gether with the vessel in which the same shall be so brought, or on board which such goods shall be found, with her tackle, &c. shall be forfeited (whether bulk shall then have been broken or not), and the same shall and may be seized and sued for by any officer of customs or excise. (a)

Rule 5. All seizures inade in pursuance of the powers given by this act Where seis shall and may be brought to any port in Great Britain'or Ireland, or into any zures may be port in the Isle of Man, and shall and may be prosecuted in any of His Ma- brought and jesty's courts of record at Westminster or Dublin, or in the court of esche- prosecuted: quer in Scotland, or in any courts to be holden in His Majesty's name, or by posed of, $ 9. virtue of his authority, in the Isle of Man, at the election of the informer or prosecutor, and after condemnation disposed of and divided in the same manner, and by the same regulations, as are prescribed and practised in respect to seizures made in Great Britain : and all the powers and clauses in any act Powers of of parliament for the indennity, ease, benefit, or relief of officers of customs other acts. or excise, making seizures in Great Britain or Ireland respectively, shall be observed, applied, practised, and put in execution, as well with respect to any seizure or prosecution made or carried on in pursuance of this act, as with respect to any action, or prosecution, that may be brought against any officer of customs or excise, for any thing done in pursuance thereof, as fully as if the same were particularly and at large re-enacted in the body of this present act.

Rule 6. If any vessel liable to seizure, either for importing any goods into, Vessels liable or exporting any goods for, the said Isle of Man, or for having any goods on to seizure board contrary to this act, shall, at the time of seizure, be laden with any laden with goods which are not liable to forfeiture, it shall be lawful for the officer goods not to seizing such vessel to bring such last-mentioned goods, with the vessel in liable, ý 10. which the same shall be landed as aforesaid, to Great Britain or Ireland, or into any of the ports of the said Isle of Man, and to secure such goods in His Majesty's warehouses until such time as the owner or proprietor of such goods, or the master of the vessel, or some other person duly authorized by letter of attorney from such owner or proprietor, attested by a notary public in the usual form, shall apply for the same to the respective commissioners of customs or excise at London or Edinburgh, or to the commissioners of the revenue at Dublin, or to the collector or other principal officer of customs or excise by whom the goods shall be secured ; and such goods shall be thereupon delivered to the person so applying, to be disposed of as by law he may, upon giving a receipt for the sanie; and the officer seizing such vessel, or any Officer iaperson acting in his aid, or in securing such goods, shall not be liable to any demnified. prosecution on account of the detention of such goods.

Rule 7. In case no application shall be made for such goods as aforesaid Goods not within the space of 20 days after the same shall be secured in His Majesty's claimed warehouse, the said respective commissioners of custoins or excise in this within 20, kingdom, or the comnissioners of the revenue in Ireland, sball, with all days“ 11. convenient speed, cause the name or description of the vessel on board which such goods were laden, with the names of the master thereof, and of the officer by whom she was seized, and the port to which she was brought, to be published for three several weeks successively in the Loudon Gazette, if such goods shall be secured in any port of England; and in any public newspaper printed at Edinburgh, if the goods shall be secured in Scotland, and in the (*) As to officers of army, navy, &c. see Title 5, Rules 76, 83, 99, and 100.

5 Geo. 3. c. 39.

Notice to

Goods not

wontbs.

Perishable

Officers

Dublin Gazette, if the said goods shall be secured in any port within the kingdom of Ireland, and if it shall appear to the said respective commissioners, by any papers on board the vessel, to whom the said goods are consigned, the said respective commissioners shall cause the like notice to be transmitted

to such consignee, by the common post; and in case the said goods shall be sonsignee. brought to the said Isle of Man, and secured there, the collector or other principal

officer of customs or excise, by whom the same shall be secured, shall cause the like notice to be affixed to the Castle in Castle Town, and to the public market-house in the town of Douglas ; and if no application shall be made as

aforesaid, for such goods, within the space of six months after such notice has elaimed been given, published, and transmitted, in the manner before directed, it shall within six

be lawful for the said respective commissioners of customs and excise in Great Britain, and the commissioners of the revenue in Ireland, and the collector or other principal officer of customs or excise by whom the said goods are secured in the Isle of Man, to cause the said goods to be publicly sold by auction, or inch of candle, to the best advantage, and to apply the produce thereof, first, to or towards the charges of warehouse-room, and other charges that shall arise thereon ; next, to the customs and duties that shall or may be due and payable for such gouds; and the overplus (if any) to the proprietor or other person authorized to receive the same.

Rule 8. In case the said goods, or any part thereof, shall be perishable in goods, $ 12. their nature, it shall be lawful for the said respective commissioners and

officers to cause the same to be forthwith sold, and the produce disposed of and applied in the manner hereinbefore directed.

Rule 9. All officers acting in the execution of this act shall be subject to guilty of cor. the same penalties, forfeitures, and disabilities, for any corruptions, frauds, ruption, &c. connivances, concealments, or collusive agreements, in breach of their duty, $ 14.

as they would be liable to if such offences were committed in Great Britain : Offering and every person who shall give or offer to give any bribe to any such officer, bribes, or or shall make any collusive agreement with him, or who shall any wise obobstructing, struct, molest, or assault, maim or wound, any such officer, or any other

person acting in his aid, in the due execution of his duty, or who shall be assisting or otherwise concerned either in the unshipping, landing, or receiving, any goods subject to the payment of duties, without paying the same, or any goods prohibited to be imported into the said Isle of Man, or in shipping or loading outwards any goods prohibited to be exported from thence, shall, in each such case, be subject to the like pains, penalties, and forfeitures, as are provided by any act of parliament for the like offences in Great

Britain. (a) Insuring Rule io. Every person who shall by way of insurance, or otherwise, underfraudulent take or agree that any goods shall be carried to or landed in the Isle of Man,

or brought from thence or lar.ded in Great Britain or Ireland, contrary to this of goods,

or any other act of parliament made in Great Britain or Ireland, or who shall pay, or agree to pay, any sum of money, for the insuring, conveying,

or delivering, of such goods, shall, for each such offence, forfeit 5001. Insurer, &c. Rule 11. In case the insurer, conveyer, or manager, of or in such fraud, discovering shall, within the space of six months after such transaction or agreement, offence, $ 16. first discover the same to the commissioners of customs or excise in England

or Scotland, or to the commissioners of the revenue in Ireland, he shall not only keep the insurance money or premium given him, and be discharged of the penalties to which he is liable by reason of such offence, but shall have,

to his own use, one moiety of the forfeiture which shall be recovered from the Party Insured party making such insurance or agreement; and in case the party insured discovering shall, within the like space of six months, first make discovery thereof in the offence. manner before-mentioned, he so discovering shall recover back such insurance

money or premium as he hath paid upon such insurance or agreement, and shall have, to his own use, one moiety of the forfeiture which shall be re

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conveyance

| 15.

(a) See TITLE 15.

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