The British Tariff

ISLE OF MAN.

Isle of Man deemed part of the United Kingdom.-The Isle of Man shall be deemed part of the United Kingdom for the purposes of this or any other Act relating to the Customs.-18 and 19 Vict., cap. 96, s. 24.

Foreign ships employed in the coasting trade to be subject to the same rules and regulations as British ships.-Every foreign ship employed in carrying goods or passengers coast wise from one part of the United Kingdom to another, or from the islands of Guernsey, Jersey, Alderney, Sark, or Man, to the United Kingdom, or from the United Kingdom to any of the said islands, or from any of the said islands to any other of them, or from any part of the said islands to any other part of the same, shall be subject as to stores for the use of the crew, and in all other respects, to the same laws, rules, and regulations to which British ships when so employed are now subject.—S. 13.

Foreign ships employed in the coasting trade not to be subject to higher rates or dues than British ships.-No foreign ship employed in the coasting trade as aforesaid, nor any goods carried in any such ship, shall during the time such ship is so employed be subject to any higher or other rate of dock, pier, harbour, light, pilotage, tonnage, or other dues, duties, tolls, rates, or other charges whatsoever, or to any other rules as to the employment of pilots, or any other rules or restrictions whatsoever, than British ships employed in like manner, or goods carried in such ships; nor shall any body corporate or person having or claiming any right or title to any such higher or other rates or charges as aforesaid, be entitled to any compensation in respect thereof under any law or statute relating thereto.-S. 14.

Foreign goods delivered out of charge in the Isle of Man, not to be brought to Great Britain or Ireland: not delivered out of charge, may be brought, under conditions.-No foreign goods, upon which a higher duty is payable upon importation into

Great Britain or Ireland, than into the Isle of Man, shall, after they have been cleared and delivered for consumption in the said isle, be shipped, or water-borne for shipment, into Great Britain or Ireland; nor shall any such, though not cleared and delivered as aforesaid, be removed or carried thence into Great Britain or Ireland until duly cleared by the proper officer of Customs, nor (unless reported for removal in the importing ship, in continuation of her voyage to Great Britain or Ireland) until sufficient security be given for due delivery there, under such conditions as the Commissioners may direct; and all goods removed or carried contrary hereto shall be forfeited; and every person aiding or concerned therein shall forfeit treble the value of the goods, or £100 at the election of the Commissioners. -16 and 17 Vict., cap. 107, s. 347.

Goods the growth or manufacture of the Isle of Man may be imported into Great Britain or Ireland on certificate-Particulars thereof-Act not to affect Excise drawbacks.—Goods, the growth of the Isle of Man; or manufactured there from materials the growth of that isle; or from materials not subject to duties in Great Britain or Ireland; or from materials upon which the duty has been there paid, and not drawn back, may be brought from the said isle into Great Britain or Ireland without payment of any duty: provided that such goods be charged with a proportion of such duties as shall fairly countervail any duties of Excise payable on the like sort of goods, the produce of that part of the United Kingdom into which they shall be brought; and articles wholly or in part manufactured in the said island from materials upon which a higher duty is payable on their importation into the United Kingdom than into the Isle of Man, may be brought from the said isle into Great Britain or Ireland, on payment of the duty payable on such goods in that part of the United Kingdom into which they shall be so brought. But before any goods shall be shipped to be carried to Great Britain or Ireland, as the growth of the Isle of Man; or as manufactures thereof from materials the growth of the island; or from materials not subject to duty in Great Britain or Ireland; or from materials on which the duty had been there paid and not drawn back, proof shall be made, by the written declaration of some competent person, with the name of

the intended shipper stated therein, that such goods (describing and identifying them) are of such growth, &c., as the case may be; and at the time of shipping (not being more than one month from the date of declaration) the shipper shall subscribe a declaration before the Collector of Customs, that the goods to be shipped are the same as mentioned in such declaration; thereupon, on demand, the Collector or Comptroller shall give to the master of the ship a certificate of such proof of produce or manufacture. -S. 349, 350, and 18 and 19 Vict., cap. 96, s. 23.

Stores of Manx Ships.-If any ship or boat, bound from the Isle of Man to Great Britain or Ireland, shall have on board stores of such articles exceeding the quantities specified below, such stores, together with the casks or packages containing them, and also the ship or boat, shall be forfeited.-S. 351.

Treasury may restrict imports.—The Commissioners of the Treasury may, by their order, at any time restrict the importation into the Isle of Man of any foreign goods to such quantities per annum, and in such manner as they may deem necessary; and also determine into what ports, and from whence, such goods may be imported.-S. 352.

Management and payment of duties for local purposes.— The Customs duties of the Isle of Man shall be under the control of the Commissioners of Customs, and shall be distinctly paid into the Exchequer as part of the consolidated fund of the United Kingdom: Provided that the Collectors of Customs are hereby authorized to retain, agreeably to directions given for that purpose by the Commissioners of Customs, such sums of money as may be sufficient to defray the necessary expenses of government, the administration of

justice, and other charges which may be deemed fit charges to be paid out of such duties. And in addition thereto, the annual sum of £2300, made payable by 8 and 9 Vict., cap. 94, s. 25, to Her Majesty's Receiver-general in the Isle of Man, is to be applied for the purposes of the Harbour Commissioners therein mentioned.-S. 353 and 354.

Additional allowance for public works in the Isle of Man. -In addition to the deductions from the Customs duties herein before provided for, there shall be set aside annually one-ninth part of such duties, to be applied by the Commissioners of the Treasury in effecting improvements in the harbours and other public works of the island; and it shall be lawful for the Court of Tynwald to determine what improvements and public works shall be so undertaken; the Lieutenant-governor having a veto upon such decision. -S. 355.

British or Irish Spirits prohibited to be removed or exported from the Isle of Man to the United Kingdom.-No British or Irish spirits shall be removed or exported from the Isle of Man to any other part of the United Kingdom, under penalty of forfeiture thereof.-18 and 19 Vict., cap. 96, s. 12.

ISLE OF MAN.

TABLE OF DUTIES.

(18 & 19 Vict., cap. 97.)

Coffee, the import duties in Great Britain or
Ireland not having been there paid

lb. 0 0 2

Corn, viz., Wheat, Barley, Bere, or Bigg, Oats, Rye, Peas, Beans, Buckwheat, Maize or Indian Corn quarter Wheat, Meal and Flour, Barley Meal, Oat Meal, Rye Meal and Flour, Pea Meal, Bean Meal, Buckwheat Meal, and Maize or Indian Corn Meal cwt.

Hemp

Hops from Great Britain or Ireland
Iron

Spirits, viz. :

แ

แ Rum Shrub of the British Possessions

010

0 04/2

free

gallon

038

66 Rum and other Spirits of the British