ANNO SEXTO

GEORGII IV. REGIS.

CA P. CXV.

An Act for regulating the Trade of the Isle of
Man. (1)
[5th July 1825.]
WHEREAS an Act was passed in the present Session

of Parliament, intituled An Act to repeal the several 6 G.4.c. 105. Laws relating to the Customs, in which it is declared, that the Laws of the Customs have become intricate by reason of the great Number of Acts relating thereto which have been passed through a long Series of Years; and it is therefore highly expedient, for the Interests of Commerce and the Ends of Justice, and also for affording Convenience and Facility to all Persons who may be subject to the Operation of those Laws, or who may be authorized to act in Execution thereof, that all the Statutes now in force relating to the Customs should be repealed, and that the Purposes for which they have from Time to Time been made should be secured by new Enactments, exhibiting more perspicuously and compendiously the various Provisions contained in them: And whereas by the said Act the various Acts made for the Regulation of the Customs of the Isle of Man will be repealed: And whereas it is expedient to make Provisions for the future Regulations of the Trade of the said Isle after such Repeal shall have effect, to the Intent that the Inhabitants of the said Isle may import Articles of Foreign Production sufficient for their own Use and Consumption, and may export the Productions and Manufactures of the said Isle without Risk to the Revenue of the

(1) For Ordinary Regulations, Inwards and Outwards, see, under respective Heads, Cap. 107, and General Index.

6° GEO. 4. United Kingdom or Injury to the Trade thereof; be it therefore enacted by the King's most Excellent Majesty, by and with the Advice and Consent of the Lords Spiritual and Temporal, and Commons, in this present ParliaCommencement ment assembled, and by the Authority of the same, That

of Act.

Duties specified in Table payable on the

Importation of
Goods into the

Isle of Man.

from and after the Fifth Day of January One thousand eight hundred and twenty-six, this Act and every thing contained therein shall come into and be and become in full Force and Operation, for regulating the Trade of the Isle of Man.

II. AND be it further enacted, That there shall be raised, levied, collected, and paid unto His Majesty, His Heirs and Successors, the several Duties of Customs as the same are respectively set forth in Figures in the Table herein-after contained, denominated "Table of Duties," upon Importation into the Isle of Man, of the several Goods, Wares, and Merchandize, according to the Quantity or Value thereof specified in such Table, and so in proportion for any greater or less Quantity or Value of the same; (that is to say),

TABLE OF DUTIES:

A TABLE of the DUTIES of CUSTOMS payable on Goods,
Wares, and Merchandize imported into the Isle of Man.

Timber,

the Value thereof 10 0 0

for every 100l. of the

Value thereof 10 0

Goods, Wares, and Merchandize, imported
from the United Kingdom, and entitled
to any Bounty or Drawback of Excise
on Exportation from thence, and not
herein-before enumerated or charged
with Duty,
for every 100. of the
Value thereof
Goods, Wares, and Merchandize, import-
ed from the United Kingdom, and not
herein-before charged with Duty for
every 100%. of the Value thereof
Goods, Wares, or Merchandize, imported
from any Place from whence such Goods
may be lawfully imported into the Isle of
Man, and not herein-before charged
with Duty - for every 100l. of the Value

0 0

5 0

2 10

thereof 15 00

Except the several Goods, Wares, and Merchandize fol- Exemptions. lowing, and which are to be imported into the Isle of Man Duty-free; (that is to say),

Flax, Flax Seed, Raw or Brown Linen Yarn, Wood Certain Goods Ashes, Weed Ashes, Flesh of all Sorts; also Corn, in any Ship Grain, or Meal of all Sorts when importable; any of from any Place. which Goods, Wares, or Merchandize may be imported into the said Isle from any Place in any Ship or Vessel. Any Sort of White or Brown Linen Cloth, Hemp, Hemp Seed, Horses, Black Cattle, Sheep, all Utensils and Instruments fit and necessary to be employed in Manufactures, in Fisheries, or in Agriculture, Bricks, Tiles, all Sorts of young Trees, Sea Shells, Lime, Soapers Waste, Packthread, small Cordage for Nets, Salt, Boards, Tim

British Goods in British Ships

from United Kingdom.

Goods in British

Ships from

United

Kingdom.

Manufacture of the United Kingdom, and imported from thence in British Ships.

British Colonial Iron in Rods or Bars, Cotton, Indigo, Naval Stores, and any Sort of Wood commonly called Lumber, (viz. Deals of all Sorts, Timber, Balks of all Sizes, Barrel Boards, Clap Boards, Pipe Boards, or Pipe Hold, White Boards for Shoemakers, Broom and Cant Spars, Bow Staves, Capravan, Clap Holt, Ebony Wood, Headings for Pipes and for Hogsheads and for Barrels, Hoops for Coopers, Oars, Pipe and Hogshead Staves, Barrel Staves, Firkin Staves, Trunnels, Speckled Wood, Sweet Wood, small Spars, Oak Plank and Wainscot), being of the Growth, Production, or Manufacture of any British Colony or Plantation in America or the West Indies, and imported from the United Kingdom in British Ships.

British Goods

from United

Kingdom to

Cockets.

III. AND be it further enacted, That no Goods shall be entered in the Isle of Man, as being the Growth, Proappear upon the duce, or Manufacture of the United Kingdom, or as being imported from thence,- except such Goods as shall appear, upon the Cocket or Cockets of the Ship or Vessel importing the same, to have been duly cleared at some Port in the United Kingdom, to be exported to the said Isle.

Goods enume

nor ex

IV. AND be it further enacted, That the several Sorts rated in the fol- of Goods enumerated or described in the Schedule hereinlowing Schedule importable only after contained, denominated "Schedule of Licence Goods," under Licence. shall not be imported into the Isle of Man, ported from any Place to be carried to the Isle of Man, without the Licence of the Commissioners of Customs first obtained; nor in greater Quantities in the whole, in any one Year, than the respective Quantities of such Goods specified in the said Schedule; and that such Goods shall not be so exported nor so imported, except from the respective Places set forth in the said Schedule, and according to the Rules subjoined thereto; that is to say,

-

SCHEDULE OF LICENCE GOODS:

Wine
Foreign Brandy

Foreign Geneva

From the United Kingdom, or from any Place from which the same might be imported into the United Kingdom, for Consumption therein.

And such additional Quantities of any of such several Sorts of Goods as the Commissioners of His Majesty's Treasury shall, from Time to Time, under any special Circumstances of Necessity direct, from such Ports respectively;

Subject to the Rules following; (that is to say),

(1.) All such Goods to be imported into the Port of Subject to Douglas, and by His Majesty's Subjects, and in British certain Rules, Ships or Vessels of the Burthen of Fifty Tons or up

wards:

(2.) Such Tobacco to be shipped only in Ports (1) in Tobacco. England, where Tobacco is allowed to be imported and warehoused without Payment of Duty:

(3.) Such Wine to be so imported only in Casks or Wine. Packages containing not less than a - Hogshead each, or in Cases containing not less than - Three Dozen reputed Quart Bottles, or - Six Dozen reputed Pint Bottles each:

(4.) Such Brandy and Geneva to be imported only in Spirits. Casks containing-One hundred Gallons each, at least:

(5.) Such Brandy and Geneva not to be of greater or Strength of higher Degree of Strength than that of One to Nine over Spirits. Hydrometer Proof:

(6.) Such Goods, when exported from Great Britain, Warehouse may be so exported from the Warehouse (2) in which Goods. they may have been secured without Payment of Duty:

(7.) If the Duties of Importation have been paid in the Drawbacks. United Kingdom on such Goods, a full - Drawback of

such Duties shall be allowed on the Exportation:

(1) See Table, Cap. 107. § 52.

(2) See Cap.112. § 41.