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c. 39.

Glass or woollen ma

covered from such insurer, &c. and shall be clearly acquitted of the penalty 5 Geo. 8. hereby imposed upon him.

Rule 12. No linen cloth shall be imported into the Isle of Man, but such 7 Geo. 3. only as shall be bona fide and without fraud laden and shipped in Great c. 45. $ ?. Britain or Ireland, and carried directly from thence; and no glass or woollen Linen cloth. manufactures shall be imported into the Isle of Man, but such only as shall be bonú fide laden and shipped in Great Britain, and carried directly from pufactures. thence; and no teas, strong waters, or spirits whatsoever, coffee, or tobacco, Tea, spirits, shall be imported into the Isle of Man, but such only as shall be bona fide coffee, or and without fraud laden and shipped at some port of England, and carried tobacco. directly from thence, under the restrictions and limitations hereinafter mentioned; upou the forseiture of all such goods as shall be imported or carried, contrary to this act, or the value thereof, together with the vessel in which the same shall be imported or carried, with her tackle, &c.

Rule 13. The commissioners of customs in England, or any three of Licences for them, shall and may grant licence (to continue in force for three months) to exportation any of His Majesty's subjects, to export from any port of England into the to port of port of Douglas in the Isle of Man, but to no other, in British ships navi- Douglas, $8. gated according to law, any quantity (a) of spirits not exceeding in the whole 50,000 gallons of British distilled spirits, and 30,000 gallons of rum the produce of the British plantations ; any quantity of tea, not exceeding 20,000 lb. of Bohea tea, and 5,000 lb. of green tea, in one year; of coffee, not exceeding 5,000 lb. in one year; of tobacco not exceeding 120,000 lb. in one year, to commence from the 5th July, in every year ; and for the goods so exported by virtue of such licence, the exporter shall be entitled to receive the Drawbacks. like drawbacks, but under the same regulations, in all respects, as are prescribed for such goods respectively, when exported from Great Britain to Ireland ; and His Majesty's receiver general of the Isle of Man, or his deputy, is hereby enjoined to keep a register at the port of Douglas, of the Register and quantity of each species of goods so imported; and to transmit an account account. thereof, every quarter, to the commissioners of customs at London.

Rule 14. No tea, strong waters, or spirits, of any kind whatsoever, coffee, Tea, spirits, chocolate, tobacco, glass, or coals, British or other wrought silks, or salt, coffee, choconor any wine, shall be exported, or shipped or laden on board any vessel or late, tobacco, boat in order to be exported, from the Isle of Man, to any place whatsoever, coals, silks, on forfeiture of all such goods, or the value thereof, with the vessel or boat in which the same shall be laden, with all her furniture.

wine, $ 10. Rule 15. All goods carried coastwise in the Isle of Man shall be subject Coastwise, 10 the same regulations, in all respects, as are directed, by any act of parlia- $ 11. ment now in force, with respect to goods carried coastwise in Great Britain.

Rule 16. No wool, woollen or bay yarn, or live sheep, shall be ex- Wool, yarn, ported, or shipped or laden on board any vessel or boat in order to be ex- or live sheep. ported, from the Isle of Man, under the like penalties and forfeitures as are $ 12. inflicted, by any law now in force, against the exporting such goods from Great Britain to foreign parts, except as hereinafter is provided.

Rule 17. Nothing hereinbefore contained shall extend to prohibit the Exception, exportation of wool, woollen or bay yarn, or live sheep, from the Isle of $ 13. Man to Great Britain ; the exporter first giving bond to His Majesty, with one or more sufficient surety or sureties, to be approved of by His Majesty's receiver general, or his deputy, in the Isle of Man, in the penalty of 500l. for the due landing thereof, according to the entry, and to return a certificate within three months from the date of such bond, under the hands and seals of the collector and controller, or other proper officer of customs, at the place in Great Britain where such goods shall be landed, testifying the landing thereof, the dangers of the seas and enemies excepted.

Rule 18. No British refined sugar shall be imported into the Isle of Man, 26 Geo. S. but such only as shall be bona fide, and without fraud, laden and shipped c. 36.9 2. in Great Britain, and carried directly from thence, under the restrictions and Refined sugar.

salt, or

(a) These quantities are now increased ; see the subsequent laws under this title.

e. 36.

How licences for fugar

may be

Refined sogar not to be

45 Geo. 3. c. 99. $1.

what quan

26 Geo. 3. limitations, and from such place as is hereinafter mentioned, on pain of the

forfeiture of all such sugar as shall be imported or carried thither contrary to this act, or the value thereof, together with the vessel in which the same shall be so imported or carried, with her tackle, &c. to be seized by any officer of customs. (a)

Rule 19. The commissioners of customs in England shall and may grant licences, without fee or reward, (to continue in force three months) to any of

His Majesty's subjects, to export from the port of Liverpool, into the port of granted, $ 3. Douglas in the Isle of Man, but to none other, in British-luilt ships navi

gated according to law, any, quantity of British refined sugar, not exceeding 4 cwt. of sugar fully refined, and 10 cwt. (b) of refined sugar, or bastard, to commence from the 5th July, in every year.

Rule 20. No British refined sugar shall be exported or shipped, or laden on board

any vessel or boat, in order to be exported from the said Isle of exported,

Man, to any place whatever, on pain of the forfeiture of the same, or the $4.

value thereof, iogether with the vessel, her tackle, &c.

Rule 21. It shall be lawful for the commissioners of customs in England

and Scotland respectively, or any four of them, and they are hereby required How and in (if the same shall be lawfully demanded under the authority of this act so to tity certain do), to grant their licences, to be in force until the 5th July succeeding the articles may granting of such licences, for the importation into the port of Douglas in the be imported. Isle of Man, but to no other, in British-built ships, owned, navigated, and

registered according to law, and not of less burthen than 50 tons, of the quansities of wine, brandy, and geneva following, from any place whatever ; (that is to say,) 110 tons of wine, (6) 10,000 gallons of foreign brandy, and 10,000 gallons of foreign geneva, and no more ; and of the quantities of rum, tea, coffee, and tobacco following, from England and Scotland respectively, (that is to say,) 40,000 gallons of rum from England, and 20,000 gallons of run from Scotland; 50,000 lb. of bohea tea, 5,000 lb. of green tea, and 6,000 lb. of coffee, and 60,000 lb. of tobacco from England, and no more in any one year, such tobacco to be exported only from ports in England

where tobacco is allowed by law to be imported and warehoused. How wine, Rule 22. No wine shall be imported into the Isle of Man in any cask or brandy, and package less than a hogshead, and no foreign brandy or geneva shall be imbe imported,

ported into the Isle of Man (except in casks which shall contain 100 gallons $ 6.

each at least), on forfeiture of all such wine, brandy, or geneva, and of the vessel in which the same shall be imported, with her tackle, &c.; provided also, that no foreign brandy or geneva shall be imported into the Isle of Man, as aforesaid, of a greater or higher degree of strength than that of one to nine over hydrometer proof, (c) on forfeiture of all such foreign brandy or geneva.

Rule 23. No wive, foreign brandy, or geneva, shall, upon any pretence and spirits whatever, be removed or carried coastwise in the said Isle of Man, or shall moved, $7.

be shipped or laden on board any vessel in order to be so removed or carried coastwise, unless in the package in which the same was originally imported into the said island, under the penalty of the forfeiture thereof, together with the vessel on board of which the same shall be shipped or laden, and her tackle, &c.; provided also, that no wine shall be removed from one part of the said island to another, except in the original cask or package in which the same shall have been imported into the island, or in bottles, on forfeiture of all such wine, together with the horses, carts, and carriages, einployed in the

removing of the same. Sheep from

Rule 24. “ Whereas it is necessary for the improvement of the said island, England to “ and expedient, to allow a certain number of live sheep to be exported from

“ England to the Isle of Man;' it is therefore enacted, that it shall be lawful for the cominissiovers of customs in England to grant their licences, to re

geneva, sball

How wine

may be re

Isle of Man,

8.

(a) As to officers of army, navy, excise, &c. see Title 5, Rules 76, 83, 99, and 100.
(6) As to additional quantities, see Rule 27 of this title.
(c) As to strength of spirits, see TitbE 180, Rules 15–20.

main in force for three months from the date thereof, for the exportation, in 45 Géo. 3. such proportions as to numbers as to the said commissioners shall appear to c. 99. be expedient, from the ports of Whitehaven, Liverpool, or Bristol, in Great Britain, into the port of Douglas or Ramsey in the Isle of Man, but to no other, any number of live sheep not exceeding 100 (a) in the whole in any one year; and such sheep shall and may be exported accordingly under the regulations and forfeitures, so far as the same are applicable, as are in 28 Geo. 3. c. 38. (b) among other things, for preventing the exportation of live sheep and wool, in relation to the exportation of wool to the islands of Guernsey, Jersey, Alderney, or Sark.

Rule 25. If any person shall counterfeit or falsify any licence or other do- Counterfeitcument required to be applied for, made, or given under this act, or shall ing docuknowingly or wilfully make use of any licence or other document so coun- ments, $ 9. terfeited or falsified, such person shall for every such offence forfeit 500l.

Rule 26. When any foreign brandy or geneva, or wine, shall be im- When and ported by licence into the Isle of Man in pursuance of this act, the master of how licences such vessel, in which the same shall be imported, shall deliver up to the for wine and collector and controller of customs at the port of Douglas the licence by which he produced, such articles shall be imported ; which licences, by indorsement signed by , 11. the British consul at the port of shipping, or, if no British consul, by two known British merchants, shall specify the species and quantity of articles, with the marks, numbers, and denominations of the casks or packages containing the same, so shipped on board such vessel ; and the master or commander of such vessel shall produce to all commanders of His Majesty's cutters or vessels, or officers of customs or excise, who shall demand the same, such licences so indorsed, as often as he shall be so called upon, until so de livered

up to the collector and controller of Douglas, on forfeiture of all such articles.

Rule 27. It shall be lawful for the commissioners of the treasury to issue Additional their orders to the commissioners of customs in England and Scotland, to quantities, grant their licence for the importation into the Isle of Man of such additional $17. quantity of the several articles which are allowed to be imported into the said island by licence only, as the commissioners of the treasury, on the necessity of the case being proved to their satisfaction, shall in their judgments deem fit and reasonable for the use and consumption of the inhabitants of the said island. Rule 28. It shall be lawful for any of His Majesty's subjects, at

any

time Applications between the 5th of May and the 5th of July in each year, both inclusive, to for licences, make application, in writing, to the collector and controller of the port of $18. Douglas in the said island, for the importation into the said island of the several articles allowed by law to be iinported by virtue of licence ; and every such application shall specify the date thereof, and the name, residence, and occupation of the person applying, and the description and quantity of the articles in respect of which such application is made ; and all such applications, with the particulars aforesaid, shall, on the delivery thereof, be entered Fatry. in a book to be kept at the custom house of the port of Douglas aforesaid, for that

purpose; and the book containing such entries shall be open at such custom house for public inspection during the hours of business; and on the 5th of July in each year, the said book shall be closed, and the collector and controller shall make out, with all convenient speed, not exceeding 14 days, a true copy of all such entries, and certify the same to be a true copy, and shall deliver or transmit by the earliest conveyance such copy to the governor,

(a) By 51 Geo. 3. C. 50. it shall be lawful for the commissioners of customs in
England, or any three of them, to grant licence as above-mentioned, to remain in
force for one month from the date hereof, for the exportation from the port of Liver-
pool or the port of Whitehaven, into the port of Douglas or Ramsey in the Isle of
Man, of any number of live sheep not exceeding 300 in the whole; which ex-
portation shall in every respect be subject to the regulations of 28 Geo. 3. C. 38.
(6) TITLE 216.

45 Geo. 8. &, 99,

liceuces iu force.

to be trans

if then in the said island, or if the governor shall not then be in the island, to the lieutenant-governor of the said island, specifying therein the applicants

resident, and the applicants not resident in the said island, and such governor Articles to be or lieutenant-governor shall thereupon allot the whole quantities of each arapportioned. ticle in respect whereof such application shall be made, in the first place,

among the applicants resident in the said island; and in case the whole of such quantities shall not have been applied for by residents, then the residue among the non-resident applicants, in such proportions as he shall judge most fair and equitable, and shall cause a report thereon to be drawn up in writing, and sign and transinit the same to the lord high treasurer or commissioners of the treasury, and shall cause duplicates of such report so signed to be transmitted to the commissioners of customs and excise respectively;

and thereupon it shall be lawful for the said commissioners of customs in How long England and Scotland respectively to grant licences (to continue in force for

any period until the 5th July next ensuing the granting thereof) for the importation of the several articles and quantities thereof allowed by law to be imported into the Isle of Man, which licences the said respective commissjoners of customs are hereby authorized and required to grant for such pe. riods as shall be specified or allowed in any such order, and to divide any quantity of any articles in respect whereof any application shall be made for

that purpose, and the same shall appear to be expedient; and such licences Applications shall without delay be transmitted to the collector and controller of Douglas,

for the purpose of taking bond under the provisions of this act, previous to mitted.

the delivery thereof to the different applicants. Prize spirits Rule 29. It shall be lawful for the commissioners of the treasury to allow and wine,

prize spirits and wine to be imported into the said island from Great Britain, | 19.

in whole or in part, of the quantities of the said articles which are allowed to

be imported by licence as aforesaid. Persons ap

Rule 30. Previous to delivering any licences to the persons who have applying for li- plied for the same, the collector and controller of Douglas shall take their cence to give bond 10 His Majesty, with sufficient security, for the importation of such hond, $ 20. articles in respecé whereof the said licences are granted, on or before the 5th

of July succeeding the delivery of such licences, with such condition for the forfeiture of any sum of money, not exceeding the whole ainount of the duties on the articles specified in the said licences, as the respective commissioners of customs, under any directions from the coinmissioners of the treasury, shall think fit: and on the refusal or delay of any such persons applying for licences as aforesaid to give bond as herein directed, the said collector and controller shall return such licence to the commissioners of customs who transmitted the same ; and thereupon the said collector and controller shall give public notice thereof, in order that other persons may apply for licences in lieu of any such licences returned as aforesaid ; and applications may be made, and licences granted thereon, in like manner as in this act directed for the granting of licences, until bond shall have been given for the importation of the whole

of the quantities allowed to be imported under this act. Former acts, Rule 31. On the exportation of the several articles in this act mentioned 29. from Great Britain, and on the importation of the same respectively into the

Isle of Man, pursuant to this act, all the regulations, penalties, and forfeitures, in any act of parliament in force, relating to such goods respectively so imported or exported, and to the payment, recovery, and appropriation of any fine, penalty, or forfeiture relating thereto, shall, and all the clauses, regulations, penalties, and forfeitures, in any act in force, in relation to the Isle of Man, shall, so far as they are not hereby altered, or in respect of which no other provisions are made by this acı, be in full force as fully as if the same were particularly repeated and re-enacted in the body of this act.

Rule 32. It shall be lawful for any person to export from Great Britain to c. 140. $1. the port of Douglas in the Isle of Man, in British-built ships, owned, nari

gated, and registered according to law, and not of less burthen than 50 tons, poi ted to Isle

any quantity of wine, brandy, geneva, rum, tea, coffee, or tobacco, which any soch person inay be authorized so to export by virtue of any licence granted

32 Geo. 3.

Wine ex

of Man.

c. 140.

by the commissioners of customs in England or Scotland respectively, in pur- 52 Geo. S. suance of the powers vested in them by former acts, or this act.

Rule 33. Any such goods, intended to be exported to the said port of Regulations, Douglas by virtue of any such licence, shall and may be taken out of any $ %. warehouse wherein the same may have been lodged, for the purpose of being so exported, without payment of any duty of customs or excise; provided always that nothing in this act shall extend to permit the exportation from Great Britain, or the importation into the Isle of Man, of any greater quantity of any of the said articles in any one year than is now allowed by law, or to permit any such goods to be exported from Great Britain, or imported into the Isle of Man, in any other package than such as is now directed by law; and on the exportation of any such goods from Great Britain, and on the importation of the same respectively into the Isle of Man, pursuant to this act, all the regulations, securities, penalties, and forfeitures in any act of parlia. ment in force relating to such goods respectively so exported or imported, and to the payment, recovery, and appropriation of any fine, penalty, or forfeiture relating thereto, and all the regulations, penalties, and forfeitures contained in any act in force in relation to the Isle of Man shall, so far as they are not hereby altered or varied, and in respect of which no other provision is made by this act, be in full force as fully as if the same were particularly repeated and reenacted in the body of this act.

TITLE LIII.—Smuggling.

Powers of

Rule 1. Every officer of customs and excise (a) shall have the same powers 5 Geo. s. and authorities for visiting and searching of vessels in any bay, harbour, river, c. 39. $ 1. creek, or other place, in, of, or belonging to the Isle of Man, as are by any act of parliament provided for such officers visiting and searching vessels within officers to

c. the ports or on the coasts of Great Britain ; and to seize and secure, either on the land or water, in the manner directed or allowed by the several acts of parliament in force in Great Britain, any goods which have been imported into the said Isle of Man, contrary to this or to any other act of parliament, or which shall be landed there without payment of any

duties which

inay

be due to His Majesty.

Rule 2. Where any vessel whatsoever, having on board any goods which, Vessels bav. by this or any other act of parliament passed in Great Britain, are made liable ing goods to forfeiture for being brought or imported into, or exported from, or carried liable to forcoastwise in the Isle of Man; or where any vessel arriving from Great Britain,

feiture, hover

ing, &c. | 7. having on board any goods prohibited to be exported from thence into the Isle of Man, shall be found in any bay, harbour, river, or creek, of or belonging to the said Isle of Man, or at anchor, or hovering within three leagues (6) of the shores thereof; or shall be discovered so to have been, unless in case of unavoidable necessity and distress of weather (of which necessity and distress the master of such vessel shall, immediately after the arrival of such vessel into ang such bay, &c. give notice and make proof of, before the collector or other chief officer of customs resident at the nearest port in the said island), all such goods, together with the vessel in which the same shall be found," with her tackle, &c. shall be deemed to be forfeited within the intent and meaning of this and such other acts, whether bulk shall then have been broken or not, and shall and may be seized by any officer of customs or excise. (a)

Rule 3. Every person being a subject of His Majesty who shall be found 56 Geo. S. or taken on board, or discovered to have been on board, any vessel or boat c. 62. $ 1. found to have been within any bay, harbour, river, or creek of the Isle Persons on

or at anchor, or hovering within three leagues (L) of the shores board vessels, thereof, such vessel or boat having on board any spirits, tea, tobacco, coffee, unshipping, or salt, liable to forfeiture by any act of parliameni in force on the passing of this &c. goods.

(a) As to officers of army, navy, &c. see Title 5, Rules 76, 83, 99, and 100. (b) See TITLE 5, Rule 84.

of Man,

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