goods are prohibited to be imported into any port or place in the British possessions in America, except into some of the ports into such possessions called free ports, and enumerated or described in a table contained in such act; be it therefore enacted, That, if any goods shall be imported into any port or place in the said possessions contrary to such prohibition, such goods shall be forfeited.

to Canada.

XLIV. And be it further enacted, That rum or other Rum from spirits, the produce of any British possessions in South West Indies America or the West Indies, when imported from any British possession in America into Canada, shall not be deemed to be foreign, nor be charged with duty as such; and that the duty of sixpence the gallon, imposed by the said act to regulate the trade of the British possessions abroad, upon such rum or other spirits, when imported into Canada from the United Kingdom, shall be payable over and above any duty thereon there payable under any colonial law, any thing in the said act, or this act, to the contrary notwithstanding.

XLV. And be it further enacted, That all masts, tim- Certain goods ber, and ashes, brought by land or inland navigation into brought inland Canada, and duly shipped and exported from thence, into Canada for shall, upon importation into the United Kingdom be exportation. deemed to be, and be imported as, the produce of some British possession; and that it shall be lawful to bring into Canada, by land or inland navigation, any beef or pork, to be there warehoused for the purpose only of being exported to Newfoundland: Provided always, that security shall be given to the satisfaction of the Commissioners of his Majesty's Customs, upon the first entry of such beef and pork, that the same shall be duly conveyed .to, and warehoused in, some warehousing port, to be from thence exported direct to Newfoundland.

XLVI. And be it further enacted, That wheat flour Duty on wheat flour imported which shall have been warehoused at any free ware- from a warehousing port in the British possessions in North Ame- house. rica, and which shall be imported direct from the warehouse at such port into any British possession in the West Indies or in South America, shall, upon such importation, be liable only to a duty of one shilling for every barrel of such flour, instead of the duty of five shillings now payable on the same under the said act for re- Goods not the gulating the trade of the British possessions abroad. produce of XLVII. And be it further enacted, That if any goods which had been imported into the island of Mauritius, thence. shall afterwards be imported from thence into any other British possession, or into the United Kingdom, the same shall be liable to the payment of the same duties, and shall be subject to the same regulations as the like goods

Mauritius imported from

Tobacco imported into Guernsey, &c. viz: from foreign parts;

from United Kingdom.

Isle of Man prohibited.

would be liable to the payment of, or subject unto, if the same had been first imported into any of the British possessions in the West Indies, and afterwards imported from thence into such other British possession, or into the United Kingdom respectively.

XLVIII. And be it further enacted. That so much of the said act for regulating the trade of the British possessions abroad as extends to prevent the importation of tobacco into the islands of Guernsey, Jersey, Alderney, or Sark, except from the United Kingdom, shall be, and the same is hereby repealed; and that so much also of the said act as extends to prevent the importation of brandy, Geneva, or other spirits, or of tobacco or snuff, into the said islands, in any ship or vessel of less burthen than one hundred tons, shall, so far as the same extends to ships or vessels which are not of less burthen than seventy tons, importing any of such goods from the United Kingdom, be and the same is hereby repealed.

XLIX. And be it further enacted, that no low wines Distillation of low wines and or spirits shall be made, extracted, or distilled in the Isle spirits in the of Man from any materials whatever; and if any person shall make, extract, or distil, or cause or procure to be made, extracted, or distilled, any low wine, or spirits, from any material whatever, or shall use or mix, or cause or procure to be used or mixed, any materials what ever with any worts or wash, in order to the making, extracting, or distilling of low wines or spirits, or shall put or lay, or cause or procure to be put or laid, in any vessel or utensils, any materials whatever for the purpose of preparing any worts or wash. or for making, extracting, or distilling low wines or spirits in the Isle of Man, that then, and in each and every of the said cases, every such person, and also every person in whose custody or possession shall be found any vessel or utensil made use of contrary to the intention of this act, shall respectively, for every such offence, forfeit and pay the sum of two hundred pounds; and all such materials, and such worts and wash, low wines and spirits, and such vessels or utensils so made use of, shall be forfeited, and shall and may be seized by an officer of the customs; and all such penalties and forfeitures shall be sued for and prosecuted as any penalty or forfeiture relating to the customs may be sued for and prosecuted under an act passed in the last Session of Parliament, entitled "An ac' for the prevention of smuggling."

L. And whereas another act was passed in the last session of Parliament, entitled "An act to repeal the Certain acts not several laws relating to the Customs;" and it is expeto be repealed. dient to amend the same, in order that certain acts men

4 G. 4, c. 25.

3, 6. 25.

tioned therein should not be repealed; be it therefore nacted, That so much of the said act as extends to repeal an act passed in the fourth year of the reign of his present Majesty, entitled "An act for regulating the number of apprentices, to be taken on board British merchant vessels, and for preventing the desertion of seamen therefrom ;" and, also, to repeal an act passed in the fortythird year of the reign of his late Majesty, entitled "An 43 act for the better securing the freedom of elections of members to serve in Parliament for any place in Ireland, by disabling certain officers employed in the collection and management of his Majesty's revenues in Ireland from giving their votes at such elections;" and, also, to repeal so much of an act passed in the sixth year of the reign of King George the Second, entitled "An act for 6 G. 2, c. 13. the better securing and encouraging the trade of his Majesty's sugar colonies in America," as imposes any duty to be paid to his Majesty; and also to repeal so much of an act passed in the seventh year of the reign of King George the Third, entitled "An act for granting certain 7 G. 3, c. 46. duties in the British Colonies and plantations in America, for allowing a drawback of the duties of customs upon the exportation from this kingdom of coffee and cocoa nuts of the produce of the said colonies or plantations, for discontinuing the drawbacks payable on China earthenware exported to America, and for more effectually preventing the running of goods in the said colonies and plantations," as imposes any duty to be paid to his Majesty; and, also, to repeal so much of an act passed in the fourth year of the reign of King George the Third, entitled An act to regulate the importation and expor- 4 G. 4, c. 30. tation of certain articles subject to duties of excise, and certain other articles, the produce and manufacture of Great Britain and Ireland, respectively, into and from either country from and to the other, as relates to the excise, and which were enumerated in the said act, shall be, and the same is hereby, repealed.

last session to

LI. And whereas, by the said act, passed in the last Certain acts of session of Parliament, to repeal the several laws relating be repealed. to the customs, the several acts and parts of acts therein particularly enumerated and referred to, passed prior to the last session of Parliament, are repealed, or will, from and after the fifth day of July, one thousand eight hundred and twenty-six, be repealed; and it is expedient to repeal also several acts passed in the last session of Parliament, be it therefore enacted, That the several acts hereinafter mentioned, passed in the last session of Parliament, shall be, and the same are hereby repealed;

(that is to say,) an act, entitled "An act to reduce the 6 G. 4, c. 13

6 G. 4, c. 76.

duties on wine, coffee, and hemp, imported into the United Kingdom ;" and another act, entitled "An act for 6 G. 4, c. 73. further regulating the trade of his Majesty's possessions in America and the West Indies, and for the warehousing of goods therein ;" and another act. entitled "An act to extend to the island of Mauritius the duties and regulations which relate to the British islands in the West In6 G. 4, c. 104. dies; and another act, entitled "An act to repeal certain duties of customs, and to grant other duties in lieu thereof; to continue until the fifth day of July, one thousand eight hundred and twenty-six, the bounties on refined sugar, and to alter the bounty on cordage.

General repeal of the laws of the customs,

ter described

or enumerated to be saved.

LII. And whereas by the said act of the last session of Parliament for repealing the several laws relating to the except certain customs, together with this act, all the laws relating to the laws herein af customs made prior to the said act are repealed, or are intended to be repealed,save and except certain acts hereinafter mentioned or described, relating to some particular subjects, and which are not intended to be repealed:and whereas, in conjunction with the said act passed in the last session of Parliament to repeal the laws of the customs, several other acts were passed for consolidating the laws of the customs, in order, as therein stated. that the purposes for which the former laws so repealed had from time to time been made, should be secured by new enactments, exhibiting more perspicuously and compendiously the various provisions contained in them, and which several acts came into force and operation on the 6th day of January in the present year : And whereas it is expedient that no doubt should remain whether any, or what, if any, former or other acts, relating in any way to the customs, continue to have any force; be it therefore enacted, that all statutes and acts, and all parts of statutes and acts, made in the respective Parliaments of England, of Great Britain, of Ireland, and of the United Kingdom, relating to the Revenue of Customs, to navigation, or to the prevention of smuggling, in any part of the British dominions, which were in force on the said fifth day of January, one thousand eight hundred and twenty-six, besides the several acts and parts of acts expressly repealed by the said repealing acts of last session, as hereinbefore amended, and by this act shall be, Certain acts to and the same are hereby, repealed; save and except such acts and parts of acts as are hereinafter mentioned or described, and declared to be savea and excepted from the effect of this general repeal; that is to say: an act passed in the eighteenth year of the reign of his late Majesty 18 G. 3. c. 12. King George the third, entitled "An act for removing all doubts and apprehensions concerning taxation by the Par

be saved.

liament of Great Britain in any of the Colonies, Provinces, and Plantations in North America and the West Indies; and for repealing so much of an act made in the seventh year of the reign of his late Majesty, as imposes a duty on tea imported from Great Britain into any colony or plantation in America, as relates thereto;" and, also, so much of any act, or the part of any act now in force, which was passed prior to the last mentioned act, and by which any duties in any of the British possessions in America were granted, and still continue payable to the crown, as relates to the collection and appropriation of such duties; and, also, an act passed in the thirty-first year of the reign 31 G. 3. e. 31. of his late Majesty, King George the Third, entitled “ An act to repeal certain parts of an act passed in the fourteenth year of his Majesty's reign, entitled 'An act for making more effectual provisions for the government of the Province of Quebec in North America, and to make Acts to be further provisions for the government of the said Pro- saved. vince ;" and, also, an act passed in the fifty-first year of the 31 G. 3. c. 47. reign of his late Majesty King George the Third, entitled "An act for carrying into effect the provisions of a treaty of amity, commerce, and navigation, concluded between his Majesty and his Royal Highness the Prince Regent of Portugal;" and, also, an act passed in the fifty-ninth year 59 G. 3. c. 54. of the reign of his late Majesty King George the Third, entitled "An act to carry into effect a convention of commerce concluded between his Majesty and the United States of America, and a treaty with the Prince Regent

of Portugal;" and, also, an act passed in the fifty-fifth 55 G. 3. c. 26. year of the reign of his late Majesty, entitled "An act to amend the laws now in force for regulating the importa

tion of corn;" and, also, another act passed in the first and 1 & 2 G. 4. c.87. second year of the reign of his present Majesty, entitled "An act to repeal certain acts passed in the thirty-first, thirty-third, forty-fourth, and forty-fifth years of his late Majesty King George the Third, for regulating the importation and exportation of corn, grain, meal, and flour

into and from Great Brttain, and to make further provi- 3 G. 4. c. 60. sions in lieu thereof;" and, also, an act passed in the third year of his present Majesty's reign, entitled "An act to amend the laws relating to the importation of corn;" and,

also, an act passed in the sixth year of the reign of his 6 G. 4. c. 64. present Majesty, entitled "An act to alter for one year, and until the end of the then next session of Parliament, the duty on wheat the produce of the British possessions in

North America ;" and, also, an act passed in the fifty-sixth 56 G. 3. c. 127. year of the reign of his late Majesty King George the Third, entitled An act to reduce the duty on the exportation from Great Britain of small coals of a certain de