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64 Geo, 3. c. 36. (a) $ 40, East Ipilia goods from Ireland.

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Union acts,

42.

TITLE XXXIX.- East India Goods. Rule 1. “ Whereas it is expedient that goods legally imported into “ Ireland from any place within the limits of the charter granted to “ the East India Company should be allowed to be imported into Great “ Britain directly from Ireland;" it is therefore enacted, that from the 10th April, 1814, any such goods so imported into Ireland may be imported directly from thence into any of those ports in Great Britain which shall have been or may be declared fit and proper for the safe custody of such goods ; (6) and all such goods so imported into Great Britain shall be subject to the like duties on importation, and entitled to the like drawbacks on exportation, as the like articles would be subject to if imported directly into Great Britain from some place within such limits; and all such goods shall in every other respect be subject to the regulations, and to the same penalties and forfeitures, and shall and may be warehoused under the same regulations, as such goods would be subject or entitled to if the same had been imported into Great Britain directly from any place within the limits of the said charter.

Rule 2. Nothing in this act shall extend to repeal or alter any of the provisions contained in two acts for the union of Great Britain and Ireland, the one made in the parliament of Great Britain in 39 and 40 Geo. 3. and the other in Ireland in 40 Geo. 3. (c) or any other act in force on 1st April, 1814, by which any goods imported from Ireland into Great Britain, or any goods exported from Great Britain to Ireland, are respectively made to remain liable to, or are charged with, or exempted from, any duties of customs, whether countervailing or other, or by which any drawbacks or bounties are allowed or given in respect of any such goods.

Rule 3. Any goods legally imported into Great Britain from any c. 103. 3. place within the limits of the charter granted to the East India Comgools to Ire- pany, may be imported directly from thence into any of those ports in

Ireland which shall have been or may be declared fit and proper for the safe custody of such goods ; and all such goods so imported into Ireland, shall be subject to the like duties on importation, and entitled to the like drawbacks on exportation, as the like articles would be subject to if imported directly into Ireland, from some place within the Iimits of the charter granted to the East India Company: and all such goods shall, in every other respect, be subject to the same regulations, and the same penalties and forfeitures, and shall and may be warehoused under the same regulations, as such goods would be subject or entitled to if the same had been imported into Ireland, directly from some place within the limits of the charter granted to the East India Com. pany, except so far only as is otherwise directed by this act.

54 Geo. 3.

East

land.

TITLE XL.-Glass.

19 Geo. 9.

Rule 1. The master of every vessel which shall carry any common 8.130:920. bottles, or other green glass, or any glass of any kind or denomination Duplicate of

whatsoever, to Ireland, shall take from the collector or controller of

content

(a) By $48. this act is to continue in force until the 10th of April, 1819.
(6) For such ports, see Title 86, Rule 15.
(C) See Title 35, Rules 9–18.

the port of Great Britain, where he shall lade any such glass, a dupli- 19 Geo. 2. cate of his contents in writing of all the glass taken or laden on board c. 12. his vessel, before he be permitted to sail out of the port, under the hand and seal of such collector or controller of the said port of Great Britain ; which said duplicate shall be delivered to the master of every such vessel without fee or reward, and every such master of every such vessel shall deliver upon oath such duplicate to the collector, controller, or other officer of customs in such port in Ireland where such vessel shall arrive, and intends to unlade, before he be permitted to land any such glass. And in case any glass of any kind whatsoever be unladen or landed in any part of Ireland, before such duplicate is produced to the collector, controller, or officer as aforesaid, 'all such glass shall be forfeited and destroyed within ten days after the same shall be lawfully condemned ; and also the vessel in which the same was imported shall be forfeited, with her tackle, &c. and the master of such vessel, and every other person concerned in the importing of such glass, or that shall have been aiding in the landing, shall forfeit 10s. for every pound weight thereof, and so in proportion for every greater or less quantity.

Rule 2. All common glass bottles made in Ireland, and imported 55 Gen. 3. from thence directly into Great Britain, shall be and the same are c. 113. $ 1.

Bottles. hereby exempted from the duty granted by 54 Geo. 3. c. 97. (a) and from the regulations, by the said act established or prescribed.

TITLE XLI.-Linen.

a

Rule 1. It shall be lawful for any native of England or Ireland to 7 & 8 Will. 3. import into England, directly from Ireland, any sorts of hemp or flax, C. 39. § 1. and all the productions thereof, as thread, yarn, and linen, of the growth and manufacture of Ireland, free from all manner of customs and duties, (6) the master of the vessel so importing the same bringing with him a certificate from the chief officer of the port in Ireland where such goods shall be put on board, expressing the marks, number, tale, or weight of the species in each bale or parcel mentioned in the bill of lading, with the name and place of abode of the exporter from Ireland, and the name and place of abode of such other person that shall have sworn the goods therein mentioned to be bona fide of the growth and manufacture of the kingdom, without fraud or covin, and where and to whom in England consigned; and also the master of the said vessel, on arrival in England, making oath that the said bales, parcels, and goods therein contained are the said bales, parcels, and goods taken on board by virtue of the said certificate.

Rule 2. All sorts of hemp or flax, and all the production thereof, as i Ann. st. 1. thread, yarn, and linen, imported into England directly from Ireland, c. 9. 9 2. by any native of England or Ireland, being of the growth and manufacture of Ireland, upon producing such certificates and making such oath, shall be free from all manner of duties. (6)

Rule 3. In case the certificate directed by 7 & 8 Will. 3. to be 16 Geo. 2. brought by the master of any vessel importing from Ireland any of the c. 26. manufactures made there of hemp or flax into England, shall express

(a) For the regulations of this act see Title 157, Rule 6; and as to the duty on bottles, see TITLE 255. b) See TITLE 255.

P6 Geo. 2. €, 26.

17 Geo. 2. c. 31. 1. Counterfeit stamps on

Fixing such

the name and place of abode of the person who shall have bona fide sworn the same to be of the manufacture of Ireland, without fraud or covin, and the other directions in the said act (excepting the exporter or other person swearing such goods were of the growth of Ireland) shall be pursued; it shall be lawful to import directly from Ireland into England any manufactures made of hemp or flax in Ireland (as may now by law be imported into England) free from all manner of duties.

Rule 4. If any person shall affix, or cause or procure to be affixed, any stamp in imitation of the stamp put upon the linens of the manu

facture of Scotland or Ireland, on any foreign linens imported into this foreign linens. kingdom, such person shall, for each such offence, being convicted

thereof in the manner hereinafter mentioned, forfeit 5l. for each piece Exposing to of linen so stamped; and if any person shall expose to sale, or pack up sale, &c.

for sale, any foreign linens, knowing them to be so stamped as the manufacture of Scotland or Ireland, such person, being thereof convicted in the manner hereinafter mentioned, shall forfeit the said linens, and

5l. for each piece thereof; and in case any person shall affix any stamps. counterfeit stamp upon any linens of the manufacture of Great

Britain or Ireland, in order to vend the same as linens duly stamped, such person so offending, and being convicted thereof in the manner

hereinafter mentioned, shall forfeit 5l. for every piece of linen so Packing, &c. stamped; and in case any person shall sell, expose to sale, or pack up

for sale, any such linens, knowing the same to be so stamped, such person so offending, and being thereof convicted in the manner hereinafter

mentioned, shall forfeit the said linens, and 51. for each piece thereof. (a) Conviction,

Rule 5. It shall be lawful for any justice of the peace for the county, or place, where any offence shall be committed against this act, to convict the party offending, upon the oath of a credible witness, and upon such conviction to grant a warrant under his liand and seal, to levy and recover the said respective penalties and forfeitures by distress and sale of the offender's goods and chattels, rendering the overplus, if any there be, after deducting the charges of such distress and sale, to the owners thereof; and in case no goods or chattels of the party can be found, or there shall not be goods or chattels sufficient to pay such penalties and forfeitures, any such justice of the peace shall, upon proof thereof made upon oath before him

by the person who shall have the execution of the warrant for levying Imprisou- such distress, commit the party offending to the gaol of the county,

riding, or place where the offence shall be committed, there to remain without bail or mainprize for the space of six months, unless such penalties and forfeitures shall be sooner paid.

Rule 6. No person shall sell or expose for sale any piece of brown

linen in any of the linen markets of Ireland, of the denomination of certain dia called three quarter wides, being of or under the set of six hundred,

which shall not be fully 28 inches broad, and if exceeding 52 yards in length, which shall not be 70 yards long, under the penalty of forfeiting every such piece so sold or offered for sale.

(a) By 54 Geo. 3. c. 127. any person may export to foreign parts from any of the ports of Scotland or Ireland, any linen clotla from which the stamp may have been cut or taken, and may cut or take the stamp therefrom for the purpose of so exporting such cloth to foreign parts, saving and reserving always the rights and claims of all persons concerned to any legal bounties payable in respect of such Tinen cloth,

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Oath of or

Distries,

ment,

55 Gen. 3.
C. 21. l.
Browo linens

inersions,

c. 25. \ 2.

not of proper

Rule 7. No seal master of brown linen shall seal any piece of brown 55 Geo. 3. linen of the denomination called three quarter wides, which shall not be

Sealing piece of the width of 28 inches at least, and without concealed damages, and of equal fineness and thickness throughout, or any piece exceeding in dimensions. length 52 yards, unless the piece shall be 70 yards long, under the penalty of forfeiting of 40s. for each piece.

Rule 8. No person shall pack up or enter for exportation any piece Packing or of three quarter wide linen which shall not be fully 28 inches wide entering for if brown, or 27 inches wide if white, under the penalty of forfeiting) every such piece so packed up or entered for exportation.

Rule 9. All offences which shall or may be committed against this Penalties, act shali and may be heard and determined, and all penalties and for. $ 4. feitures which shall or may be incurred or imposed by virtue of this act shall and may be sued for, recovered, and disposed of, in like manDer as are directed by any act now in force relating to the linen manufacture of Ireland.

esportation,

3.

TITLE XLII. Salt.

Rule 1. No salt shall be imported from Ireland into Great Britain 45 Geo. 3. in any vessel of less burthen than 100 tons, on pain of forfeiture of all c. 14. $ 9. such salt, and of such vessel, her tackle, &c. which may be seized by any officer of customs or excise. (a)

Rule 2. Salt of the produce or manufacture of Great Brirain or 47 Geo. 3. Ireland may be exported from Ireland in vessels of less burthen than sess. 2. c. 58. 100 tons, and not being of less than 80 tons.

c. 149. (b)

TITLE XLIII.-Spirits. Rule 1. If any spirits made in Ireland shall be imported into Great 54 Geo. 3. Britain, at a strength exceeding that of one to four, or twenty-five per cent. over hydrometer proof; or if any spirits made in England or Spirits to be Scotland, respectively, be imported into Ireland, of any greater degree of a certain of strength than that of one to four or twenty-five per cent. over hydro- strength meter proof; (c) the same shall be forfeited, and may be seized by any officer of excise. (a)

Rule 2. The proprietor, importer, or consignee of any spirits made Eutry, 48, or manufactured in Great Britain, and imported from thence into Ireland, or made or manufactured in Ireland, and imported from thence into Great Britain, within 30 days next after the arrival of the vessel wherein any such spirits shall be so imported, within the port in that part of the United Kingdom into which such spirits shall be imported, shall make due entry with the collector of excise of the said port in Great Britain, and with the collector of customs of the said port in Ireland, of all such spirits on board such vessel, belonging to such proprietor, &c. and shall then or before pay the import duties of excise by this act imposed, (d) for such spirits, and land the same; and if When goods such proprietor, &c. shall neglect or refuse to make such entry, or to to be landed.

(a) As to officers of army, navy, &c. see Title 5, Rules 76, 83, 99, and 100.
(6) As to the continuance of this act, see the note to Rule 23 of this title.
(c) As to the strength of spirits, see Title 130, Rules 15—20.
(d) See TITLE 255.

54 Geo, 3, c. 149,

Particulars of

pay such duties, or to land such spirits within such 30 days, all such spirits shall be forfeited, and may be seized by any officerof excise. (a)

Rule 3. In all entries so to be made of any spirits made or manuentry, $ % factured in Great Britain and imported from thence into Ireland, or

made or manufactured in Ireland and imported from thence into Great Britain, the number of packages containing such spirits, with the particular numbers and marks of each of them on board of each vessel in which the same shall be so imported, shall be inserted, on pain for every neglect or refusal thereof to forfeit all such spirits, and the

same may be seized by any officer of excise. (a) Size of vessel Rule 4. No spirits made in Great Britain shall be imported into and packages, Ireland; nor shall any spirits made in Ireland be imported from ( 10.

thence into Great Britain, in any vessel or boat of any less burthen than 70 tons, or in any package which shall not contain 100 gallons of such spirits at the least, on pain of forfeiture of all such spirits, and the vessel, or boat, horses, cattle, and carriages employed in such importation, removal, or carriage thereof, and the same respectively may be

seized by any officer of excise. (a) Permit, $11. Rule 5. When any spirits made or manufactured in Great Britain

shall be exported from thence to Ireland, or when any spirits made or manufactured in Ireland shall be exported from thence to Great Britain, the same shall be accompanied with a permit from the proper officer of excise ; or in default thereof, such spirits shall be forfeited,

and may be seized by any officer of excise : (a) but no such spirits Deficiency. shall be liable to seizure on account of any small difference or defi

ciency in the gauge of such spirits at the time of their arrival in port, when the same shall be proved to have been occasioned by accident

and without fraud. Counterparts Rule 6. The commissioners of excise in England and Scotland reof permit to spectively shall, within one month after the time of granting any permit ted, 19.

for the removal of any such British-made spirits from any place in Eng. land or Scotland, to any place in Ireland, transmit the counterpart of such permit, or cause the same to be transmitted, to the commissioners of excise in Ireland; and the commissioners of excise in Ireland shall, within the like space of time after the time of granting any permit for the removal of any such Irish-made spirits from any place in Ireland to any place in Great Britain, transmit a counterpart of such permit, or cause the same to be transmitted, to the commissioners of excise in England or Scotland (as the case may require), in order that the said: commissioners in England, Scotland, or Ireland (as the case may require), may and they respectively are hereby required to cause some proper officer to examine and check therewith the permit by which such spirits shall have been removed as aforesaid ; and also, in order

that a further check may be had upon the removal of such spirits, Duplicate of a duplicate of the clearance of the vessel in or on board which such clearance.

spirits shall be exported, shall be forthwith transmitted to the proper officers of customs at the port in Ireland or Great Britain (as the case may require) where such spirits are intended to be landed; and such officers are hereby authorized and required to compare the same with the spirits on their arrival,

Rule 7. The proprietor, importer, or consignee, of any spirits made or ing, $13. manufactured in Ireland, and imported from thence into Great Britain, (ai As to officers of army, navy, customs, &c. see Title 5, Rules 76, 83, 99, and 100.

Warehouse

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