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Duties to cease.
or upon Irish cocoa, cocoa paste, or chocolate imported into Great Bri- 51 Geo. 3. tain, and all drawbacks payable or allowable by virtue of any such 4.58. act on chocolate of the manufacture of Great Britain exported to Ireland, shall cease.
Rule 2. “ And whereas chocolate not being of the manufacture of Chocolate not “ Ireland, is prohibited by law from being imported into Great Bri- to be import“ tain;" it is enacted, that during such time as the importation of
fed, $ 2. foreign chocolate shall be prohibited in Great Britain, it shall not be lawful for any person to import into Ireland any chocolate whatever, except of the manufacture of Great Britain ; and that if any person shall import into any part of Ireland any chocolate not being of the manufacture of Great Britain, all such chocolate shall be forfeited and may be seized.
TITLE XXXVIII.-Corn. Rule 1. All bounties and duties payable on the exportation and 46 Geo. 3. importation of corn, grain, malt, (a) meal, flour, or biscuit respec- 6.97. 11:
Bounties, &c. tively, from Great Britain to Ireland, and from Ireland to Great Britain, shall cease ; and it shall be lawful for any person to carry and export out from any place in Great Britain to any place in Ireland, and from any place in Ireland to any place in Great Britain; and to import into any place in Great Britain from any place in Ireland, and into any place into Ireland from any place in Great Britain, without payment of any duty whatsoever on that importation, in any British or Irish vessels owned and navigated according to law, any sort of corn (8) or grain, meal, flour, bread, or biscuit, whatever the average price of corn or grain may be in either country at the time of such esportation or importation,
Rule 2. Every person exporting corn, grain, meal, flour, bread, Declaration or biscuit, from Great Britain to Ireland, or from Ireland to Great to be made,
and cockets Britain, shall declare before the collector, controller, or other chief officer of customs at the port from whence the exportation is about to $ 2. take place, that such corn, &c. is really and truly intended to be ex. ported to Great Britain or Ireland, as the case may be; and such exporter shall thereupon receive a like cocket, certificate, let-pass, or transire, as is given and conformable to all the like regulations in force, in case of goods sent coastways from one port of Great Britain to another port therein, or from one port in Ireland to another port in Ireland respectively. (c)
Rule 3. "The master or purser for that voyage of the vessel where- 50 Geo. 8. in any malt shall be imported from Ireland into any part of Great : 53. . Britain shall, within 20 days next after he shall have or ought to have betrdamda
ing, made a just and true entry or report upon oath of the burthen, contents, ment of duty. and lading of such vessel, in pursuance of 13 & 14 Cha. 2. c. 11.(d) the proprietor, importer, or consignee of any such malt, shall make due entry with the collector of excise in the place where such malt shall be so imported of all such malt on board of such vessel belonging to such proprietor, &c. specifying in such entry the quantity of such malt then laden in such vessel, and shall then and before the landing
(a) As to malt, see TITLE 255. (6) By 47 Geo. 3. sess. 1. c. 7. to extend only to such articles of the growth, produce, or manufacture of Great Britain or Ireland respectively,
(c) Further as to corn, see Title 202. (d) See TITLE 10.
30 Geo. 3. t, 53.
of any such malt, pay down in ready money, without any discount or allowance, the duties imposed on such malt; and shall also, within such 20 days, land all such malt; and if such proprietor, &c. shall neglect or refuse to make due entry, or to pay such duties, or to land any such malt within such 20 days, then all such malt shall be forfeited,
and may be seized by any officer of the customs or excise. (a) Searching Rule 4. It shall be lawful for the officers of excise in England and vessels, $ 3. Scotland respectively, to go on board and enter into any vessel what
soever which shall be within the limits of any of the ports of Great Britain, or within four leagues of the coast thereof, and continue on board the same, and to examine and search for all malt whatsoever : and to seize for His Majesty's use all such malt there found, as by the laws thereunto relating shall be forfeited, and also such vessel, if the
same shall be forfeited on account of such malt. Landing, &c. Rule 5. All malt made in Ireland, and imported into Great Brimalt before tain, which shall be unshipped, landed, or delivered from any vessel duty, \ 3.
or boat, before the duties imposed shall be fully paid, shall be forfeited: and such ship and malt may be seized by any officer of customs or excise : (a) and if any person shall unship, land, or deliver, or be aiding in the unshipping, &c. from any vessel or boat, any such malt before the said duties shall be fully paid, or shall hide or receive into his custody, any such malt, he knowing the same to have been so unshipped, &c. each such person shall, for each such offence, forfeit treble the value of such malt, to be estimated according to the highest price which malt of the best quality shall sell for in London, Edinburgh, or Dublin, at the time when such forfeiture shall be incurred.
Rule 6. It shall be lawful for any person who shall have actually
paid the duties by the several acts of parliament imposed for any ported, $ 4.
quantity of malt made in Great Britain or Ireland, or for any other person who shall buy, or be lawfully entitled to any such quantity of malt from the said person who paid such duties, to export such malt, under the regulations hereinafter mentioned ; that is to say, the person intending to ship and export any such malt shall give to the proper officer of excise 24 hours' notice in writing in case such malt is intended to be shipped within the limits of the chief office of ex. cise in London, and 48 hours' notice in writing in case such malt is intended so to be shipped in any place out of the said limits in Great Britain or in Ireland, of his intention to ship such malt for ex. portation, and of the time when the same is intended to be shipped, and the name of the vessel in which the same is intended to be shipped, and of the master thereof, and of the particular place where such vessel lies and is to receive on board such malt, and of the pare ticular place to which such malt is intended to be exported, and of the number of bushels of such malt so to be shipped and exported, and such officer shall attend to see such malt shipped, and the same shall be shipped in the presence of such officer; and the officer who shall have seen such malt shipped shall take an account of the quantity of such malt so intended to be exported; and if any such malt so intended to be shipped for exportation shall not be begun to be shipped at the time mentioned for that purpose in such notice, or within one hour after such time, then such notice shall be void, and the like no
How malt may be ex
(a) As to officers of army, navy, &c, see TITLE 5, Rules 76, 83, 99, and 100,
and officer to
tice in writing shall be again given unto such officer previous to the so Geo. 3. shipping of any such malt for exportation,
Rule 7. The exporter of any such malt shall also, before the Export bond, shipping the same, give bond with sufficient security, in treble the $6. amount of all the duties intended to be drawn back on such exportation of such malt, that the particular malt so intended to be exported shall (the danger of the seas and enemies excepted) be shipped and exported to the place to which such malt in such notice shall be de. clared to be intended to be exported, and shall not be exported to any other place or country whatsoever, and shall not be unshipped, uvladed, or laid on land, or put on board any other vessel or boat in Great Britain or Ireland (shipwreck or other unavoidable accident excepted).
Rule 8. The person intending to export any such malt to Ireland Malt to be shall, in the presence of the proper officer of excise, measure it on measured, board the vessel on which the same shall be laden for such exporta- attend, 16. tion, and it shall be lawful for any officer of excise at the port where it is intended to be so shipped, not only to examine all such malt and to measure the same, but to see and attend the measuring thereof, at his free will and pleasure; and also to continue on board the vessel on which such malt shall be laden, until the same shall have cleared such port.
Rule 9. If any unmalted corn or grain shall be mixed with or con- Unmalted tained among any malt shipped or intended to be shipped in any part grain mixed
with malt of Great Britain for exportation to Ireland; or imported from Ireland
$7. into any part of Great Britain, under the preceding act or this act, all such corn and malt shall be forfeited, and may be seized by any officer of customs or excise, (a) and the person who shall have so mixed, or caused, or suffered to be mixed, any such unmalted corn or grain with such malt, shall for every bushel of such mixture forfeit 5s.
Rule 10. The person who shall enter any such malt, for such ex- Certificate of port to Ireland, shall produce a certificate from the collector of the payment of collection within which such malt was made, that the duties by law daty and imposed for the making thereof have been fully paid, specifying by tity, $ 8. whom and at what place the said malt was made, which certificate such collector is hereby required to give gratis, proof being made upon oath that such duties for such malt have been so paid; and such person shall also make oath before the proper officer of the port where the said malt shall be shipped for exportation, that the said malt is the same which is mentioned in such certificate.
Rule 11. The commissioners of excise in England and Scotland Debenture, respectively, or one or more of them respectively, or the proper of- \ 9. ficer of excise, being satisfied of the truth of such oath respectively, shall give to the said exporter, or his clerk or agent, a certificate or debenture expressing the quantities of malt so shipped, and that all the duties by law imposed for such malt on the making thereof have been paid for the same, and that bond with sufficient security hath been given before the shipping the same for the due exportation thereof, and such certificate or debenture being produced to the collector of excise of the place from whence such malt was so exported in England and Scotland respectively, for any such malt so (2) As to officers of army, navy, &c. see Title 5, Rules 76, 83, 99, and 100.
oath of iden50 Geo, 3.
What name to pass in
exported from Great Britain to Ireland, he shall pay or allow to the person so exporting the same, or his agent, out of the duties on malt, the respective drawbacks allowed for malt exported from Great Britain
to Ireland. Re-landing, Rule 12. Where any malt shipped in Great Britain for exportation $ 10.
to Ireland, shall be unshipped or re-landed (a) in Great Britain, or landed in Guernsey, Jersey, Alderney, Sark, or Man, or Faro or Ferro, then not only the vessel from which any such malt shall be so unshipped, landed, or re-landed, but also every vessel or boat into which such malt or any part thereof shall be put after such unshipping, shall be forfeited with all her tackle, &c. and may be seized by
any officer of customs or excise. (6) When draw- Rule 13. No drawback shall be paid for any malt whatsoever exback to be
ported from any part of Great Britain to Ireland, nor shall any depaid, $ 12.
benture be made out for such drawback, until a certificate shall be produced to the proper officer of the port at which such malt shall have been shipped for exportation, which certificate shall be under the hands and seals of the collector, supervisor, or officer belonging to the port for which such malt shall have been so shipped, certifying that the said malt has been duly landed there.
Rule 14. No entry shall pass, nor shall any such debenture be
made out upon exportation of malt from Great Britain to Ireland, entry, $ 13. but in the name of the real owner or proprietor of such malt, and
before such owner or proprietor shall receive the drawback for such
malt, one or more of such owners or proprietors shall upon the deOath of dae benture verify by oath his so being the real owner or owners, or prolanding. prietor or proprietors, of the whole of such malt, and that the said
malt is really and bona fide exported to and landed at the place for
which the same was entered for exportation. Re-landing, Rule 15. If any malt shipped in Great Britain for exportation as &c. $ 14.
aforesaid to Ireland, be re-landed in Great Britain, or be landed in Guernsey, Jersey, Alderney, Sark, or Man, or Faro or Ferro, then, over and above the penalty of the bond which shall be levied and recovered to His Majesty's use, all the malt which shall be re-landed or landed, and the value thereof, shall be forfeited, and may be seized by any officer of customs or excise: (6) and the better to enable the officers to discover any malt shipped in Great Britain for exportation to Ireland, and re-landed in Great Britain, or shipped in Ireland for exportation to Great Britain, and unshipped, landed, or delivered, before the countervailing duties shall have been fully paid, if any officer of excise in England or Scotland shall have, cause to suspect that any such malt shall be deposited, or concealed, in any place whatsoever, then if such place be within the cities of London or Westminster, or within the limits of the chief office of excise in London, upon oath made by such officer before the commissioners of excise in England, or any two or more of them; or in case such place be in any other part of Great Britain, upon oath made by such officer before a justice of the peace for the county, riding, division, or place where such officer shall suspect the same to be deposited, or concealed, setting forth the ground of his suspicion, the said commis
(a) See also Rule 15 of this title.
tion, without payment of
sioners, or any two or more of them, or the justice (as the case to Geo. 3. may require) before whom such oath shall be made, if they or he shall C. 53. judge it reasonable, by special warrant under his or their respective Search-warhands and seals, may authorize and empower such officer by day or rants. by night, but if in the night then in the presence of a constable or other lawful officer of the peace, to enter into every such place where he shall so suspect such malt to be so deposited, or concealed, and to seize and carry away all such malt which he shall then and there find; and every such constable, or other lawful officer of the peace shall, on being thereto requested by any such officer of excise, go along with him and be present at the execution of every such warrant; and if any person shall let, obstruct, or hinder any such of Obstructing ficer so authorized or empowered, or any other person or persons oficers. acting in his aid, in the execution of any such warrant, from entering any such place where such officer shall so suspect such malt to be so deposited, or concealed, or in seizing or carrying away the same, or in the due execution of any such warrant, every such person so offending shall for each such offence forfeit 1001.
Rule 16. Nothing in this act shall extend to hinder any person making malt from making malt in Great Britain for exportation, without payment for exportaof any of the duties on malt, or from exporting malt so made to Ireland, under the regulations, and subject to the penalties and for- duty, $ 15. feitures enacted by any law now in force with regard to the making of malt for exportation, and securing and exporting the same, without being charged with the duties from Great Britain to parts beyond the seas,
Rule 17. If any person whatsoever shall assault, resist, oppose, Olstructing molest, obstruct, or hinder any officer of excise in the due execution officers, $ 16. of this act, or of any of the powers or authorities hereby given or granted to any such officer, or shall by force or violence, after the same shall have been seized by such officer, rescue, or cause to be rescued, any malt entered for transportation from Great Britain to Ireland, or from Ireland to Great Britain, or shall attempt so to do, or after such seizure, or whilst any such officer is attempting to seize any such malt, shall destroy or damage such malt, or any part thereof, every person so offending shall, for every such offence for which no other penalty is particularly provided by this act, forfeit 1007. · Rule 18. "If any person give or offer to give any bribe or reward Bribes, ø 17. to any officer of excise, to connive at or permit any malt entered for exportation from Great Britain to Ireland, or from Ireland to Great Britain, to be run on shore, or to connive at any false or short entry of any such malt, or shall give or offer to give any bribe, or reward, in order to prevail upon any such officer either to do any thing contrary to the duty of such officer, in execution of this act, or to neglect to do any thing belonging to the duty of such officer, in execution of this act, or to connive at or conceal any fraud relating to any such malt, or not to discover the same, every such person so offending shall, for each such offence, whether the same offer or proposal be accepted or not, forfeit 5001.
Rule 19. This act shall continue in force during the continuance Continuance, of 50 Geo. 3. c. 34. (a)
(a) By 50 Geo. 3. c. 34. § 1, it shall be lawful to import directly into Great Britain, malt unground made in Ireland ; and also to import direcily into Ireland, malt unground made in Great Britain. By this act certain countervailing duties were granted; other duties have since been substituted, but the act otherwise appears to be in force,