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48 Geo. 3. c. 44.

How bonds discharged, $2.

bottom, or boat, in order to be exported to Ireland before such bond shall be entered into, and such licence taken out as aforesaid, then all such wool and other such last-mentioned articles, or the value thereof, shall be forfeited, together with the vessel, bottom, or boat in which such goods shall be laden or put on board, and her tackle, &c, for the benefit of the person first iuforming thereof.

Rule 2. The bonds hereinbefore directed to be entered into on the shipping of the said wool, and other the said articles, shall not be discharged until a certificate under the hand and seal of the proper officer of customs, at the place in Ireland where the same shall have been landed, expressing the quantity, quality, and package, marks, numbers, name of the ship and master, out of which such wool and other the said articles were landed, shall be produced to and left with the proper officers of customs of the port from whe..ce the said goods were shipped, and which certificate the proper officers of the place in Ireland at which such wool and other the said articles shall be landed are hereby required to give the master or commander of the vessel from which the same shall be landed without fee or reward, when the same shall be requested: and all such bonds as shall remain undischarged by such certificate for the space of six calendar months, shall be transmitted to the Bonds in suit. commissioners of customs at London and Edinburgh respectively, who are hereby required to put them in suit immediately, unless proof shall be made to the satis faction of the said commissioners respectively for the time being, that such wool and other the said articles were taken by enemies or perished in the seas.

18 Geo. 3. c. 56.1.

TITLE XLVII.-Yarn.

Rule 1. No duty (a) whatsoever shall be demanded or taken upon any cotton yarn of the manufacture of Ireland, which shall be imported directly from thenee Cotton yarn. into Great Britain, provided the master of the vessel importing the same shall bring with him a certificate from the chief officer of the place in Ireland, where such goods shall be put on board, expressing the marks, number, tale, or weight of the goods, in each package mentioned in the bills of lading, with the names and places of abode of the exporters from Ireland, and the names and places of abode of such other persons that shall have sworn the goods therein mentioned to have been bona fide of the manufacture of Ireland, without fraud or covin, and where and to whom the same are consigned in this kingdom; and the master of the vessel in which such cotton yarn shall be imported shall also, upon his arrival, make oath before the collector or other principal officer of customs, at the port of importation, that the said parcels and goods therein contained are the same which were taken on board by virtue of the said certificate.

57 Geo. 3. c. 73. § 1.

Woollen or bay yarn.

Rule 2. It shall be lawful to export from Ireland, and to import into Great Britain, any woollen or bay yarn: provided, that notice be first given to the commissioners of revenue in Ireland, or the chief officers in the port from which the same is intended to be brought, of the quantity, quality, and package, together with the marks and number thereof, with the name of the ship and the master or commander thereof on which the said goods are to be laden, and the place into which they are intended to be imported; and that bond be first entered into, to the use of His Majesty, with one or more sufficient sureties, in treble the value of the goods so intended to be exported, that the same shall (the dangers of the seas excepted) be landed at the port to which they are intended to be brought; and that a licence be also first taken under the hands of the said commissioners of revenue, or any two or more of them for the time being, or from the chief officers of the port where such bond is given, for the landing thereof as aforesaid, which licence they are hereby authorized and required to grant without any fee or reward, or any other charge to the person demanding the same.

(a) As to cotton yarn, see TITLE 255.

ISLE OF MAN.

[So numerous are the laws which directly or indirectly affect the Isle of Man, that it is almost impracticable to insert the whole of them under this title. Where they are blended with other laws, it has not in general been deemed necessary to repeat them here; but where they concern this island exclusively, they are classed under the present title, and the others are pointed out in the General Index under the term "Isle of Man."]

TITLE XLVIII.-Entry, Landing, and Shipping of
Goods. (a)

places, &c.

Rule 1. His Majesty may from time to time, by commission or commis- 6 Geo. 8. sions from the court of exchequer in England, appoint all such ports, mem- c. 50. § 2. bers, creeks, and places in the Isle of Man, as shall be lawful for the land- Landing ing, discharging, lading, or shipping of any goods into or from the said isle; and by virtue thereof set down and appoint the limits of every such port, &c. in the said island, after which appointment so made, all goods whatsoever imported into, exported from, or carried coastwise on the said island, shall be landed and discharged, laden and shipped, at such ports, &c. in the like manner, and under the like pains, penalties, and forfeitures, as are mentioned in 13 and 14 Cha. 2. (b) or in any other act of parliament in force in Great Britain, with respect to goods landed and discharged, shipped and laden, in England.

or export.

Rule 2. If any goods, liable to the payment of duties in the Isle of Man 7 Geo. 3. by any act of parliament, shall be unshipped or landed from any vessel in- c. 45. §. ward bound, before the respective duties due thereon are paid agreeable to Illegal import law, or if any prohibited goods whatsoever shall be imported into, or exported out of, the said isle, every person who shall be assisting or otherwise concerned, either in the unshipping or landing inwards, or in shipping or loading outwards such goods, or to whose hands the same shall knowingly come after the unshipping, landing, or re-landing the same, shall, for each offence, forfeit treble the value of such goods, to be computed according to the best price that each commodity then bears at the town and port of Douglas in the said island; and the said goods, and all the boats, horses, cattle, and carriages whatsoever, made use of in the landing, loading, removing, carriage, or conveyance thereof, shall also be forfeited, and shall and may be seized by any officer of customs. (c)

Rule 3. No goods whatsoever (fresh or unsalted fish excepted) shall be 20 Geo. 8. shipped or laden on board any vessel, in order to be exported from the Isle c. 42. § 9. of Man to any place whatsoever, before a warrant is granted for that pur- Entry. pose by the collector or other principal officer of the port where the said goods are shipped or laden, or before such security is given as by law is or may be required, on forfeiture of all such goods or the value thereof; and all masters of any vessel, wherein any goods shall be shipped in order to be exported, shall conform to such regulations, and be subject to such forfeitures Penalties. and penalties in all respects, as are prescribed and inflicted by any act of parliament now in force with respect to the exportation of goods from Great Britain.

Rule 4. In all cases where the duties of customs imposed upon the im- 50 Geo. 3. portation of goods into the Isle of Man are charged, not according to the c. 42. § 4. weight, tale, gange, or measure, but according to the value thereof, such Valuation of value shall be taken and considered as the same shall be at the port of im- goods.

(a) As to various other regulations concerning the Isle of Man, see TITLE 56. (b) See TITLE 10.

(c) As to officers of army, navy, excise, &c. see TITLE 5, Rules 76, 93, 99, and 100.

50 Geo. 3. e. 42.

Form of declaration.

Goods not

$5.

portation, without any abatement or deduction whatever, except of so much as the duties payable on the importation thereof by this act shall amount to; and such value shall be ascertained by the declaration of the importer or proprietor of such goods so imported, or of his known agent or factor, in manner and form following, viz.

"I A. B. do hereby declare, that the goods mentioned in this entry are contained "in the packages [here specifying the several packages, and describing the several "marks and numbers, as the case may be], and that I am the importer or pro"prietor thereof [or that I am duly authorized by him, as the case may be], and I "do enter the same at the value of

"Witness my hand the

"The above declaration signed the
"in the presence of

[blocks in formation]

"[Collector, controller, or other principal officer].”

Which declaration shall be written on the warrant of the entry of such goods, and shall be subscribed with the hand of the importer or proprietor thereof, or his known agent or factor, in the presence (a) of two of the proper officers of customs at the port of importation, of which the collector shall be one, who shall certify the same under their hands; and such declaration, so made and signed as hereinbefore directed, shall be of the same force and effect, and the importer or proprietor of such goods shall be in every respect bound by such declaration, as effectually as if the value of such goods had been ascertained by the oath or affirmation of such importer or proprietor.

Rule 5. If upon view or examination of such goods by the proper officers truly valued, of customs, it shall appear to them that such goods are not valued according to the true price or value thereof, and according to the true intent and meaning of this act, then it shall be lawful for the proper officer of customs to How disposed detain such goods, and to cause the same to be conveyed into His Majesty's of before sale. warehouse, or otherwise properly secured at the port of importation, and to take such goods for the use and benefit of the crown, within eight days from the landing thereof; and the collector of customs in the port where such goods shall be detained, with the privity of his controller, is hereby empowered to pay out of any money in his hands, arising from the revenue of customs, to the importer or proprietor of such goods, the value thereof so ascertained, together with an addition of 10l. per cent. thereon, and also the duties paid on the importation of such goods, but without any further allowance either on account of freight, or any other charge or expense whatever, which payment shall be made within 15 days after the said goods shall have been so taken; and such payment so made to the importer or proprietor of such goods shall be in full satisfaction for the same, as if the said goods had been regularly sold.

How proceeds

§ 6.

Rule 6. It shall be lawful for the collector and controller to cause the said disposed of, goods to be fairly and publicly sold to the best advantage, and in case there shall be any overplus remaining from the produce of such sale, after deducting the value so ascertained, together with the addition of 10l. per cent. thereon, and of the duties paid on the importation, and also the charges arising from the warehousing and sale of such goods, the collector and controller shall and may pay one moiety of the overplus to the several officers of customs concerned in the view and examination of such goods as an encouragement for the faithful discharge of their duty, and the other moiety of such overplus, together with the amount of the value of such goods so ascertained, with the addition of 10l. per cent. and also of the duties payable on the importation thereof, shall be remitted to the receiver general of customs in England, to be applied in like manner as if the same had been received on account of the duties of customs; but in case it shall so happen that the produce of such sale, after deducting the charges arising from the

(a) See TITLE 12, Rule 1, by which the practice in Great Britain is altered.

warehousing, securing, or sale of such goods, shall not exceed the value of 50 Geo. 8. such goods so ascertained, with the addition of 10l. per cent. thereon, and of c. 43. the duties paid on the importation thereof, then the whole produce of the sale of such goods, after deducting the charge arising from the warehousing, securing, and sale thereof, shall be remitted to the said receiver general of customs in England, to be applied in like manner as if the same had been received on account of duties.

be restored,

§ 7.

Rule 7. In case any goods upon which duties of customs are hereby im- How seized posed shall be detained by any officer of customs, on account of the same goods may not being valued according to the true and real value thereof, and according to the true intent and meaning of this act, it shall be lawful for the commissioners of customs, upon proof being made to their satisfaction that no fraud was intended, to direct the goods to be delivered, and the entry to be amended, upon such conditions as under the circumstances of the case shall appear to the said commissioners to be reasonable, and as they shall think fit to direct; provided that if the importer or proprietor of such goods shall accept the conditions prescribed by the said commissioners respectively, such importer or proprietor shall not have or be entitled to any recompense or damage on account of the detention of such goods, or have or maintain any action whatever for the same, (a)

TITLE XLIX.-Bounties.

Rule 1. The Isle of Man shall be added to, and included in the oath, 19 Geo. 1. upon all debentures for foreign goods exported, whereon the exporter is to c. 28. § 24. swear that such goods are not landed, or intended to be landed, in Great Oath upon Britain or Ireland, without which the officers of customs shall not suffer the debentures to pass.

debentures.

linen ex

Rule 2. The like bounties which are now allowed upon British and Irish 5 Geo. 3. linens exported from Great Britain, by virtue of 29 Geo. 2. c. 15. (b) shall c. 43. § 13. be allowed and paid upon the like species of linen made in the Isle of Man, Bounty on imported into Great Britain, in the manner herein before mentioned, which ported. shall be re-exported from Great Britain, under the same limitations, restrictions, penalties, and forfeitures, in all respects, as are expressed and mentioned in the said act of parliament, with respect to the bounties thereby granted, as fully as if the several clauses, powers, and directions relating thereto, were again repeated and enacted in this act.

Rule 3. All goods (malt and barley excepted) (c) which may be lawfully 7 Geo, 3. exported from Great Britain to the Isle of Man, shall, upon being so ex- c. 45. § 14, ported, be entitled to the same drawbacks and bounties, under the like rules, Drawbacks restrictions, securities, penalties, and forfeitures, in all respects, as such goods are entitled or liable to by law upon exportation from Great Britain to Ireland.

and bounties.

Rule 4. No bounty shall be allowed or paid for or upon the exportation 45 Geo. 3. from Great Britain to the Isle of Man, of any manufacture of silk whatever.

c. 99. § 15.

Silk.

Rule 5. No drawback or bounty shall be paid or allowed for any goods Certificate whatever, exported from this kingdom to the Isle of Man, nor any debenture for drawback made out for such drawback or bounty, until a certificate shall be produced or bounty, under the hands and seals of the officer or officers appointed to attend the $ 16. landing or examination of such goods, at the place in the said island where the same shall be landed, and also the hand and seal of the collector or controller of such place, which certificate shall specify that such goods have been duly entered and landed at such place in the said island.

(a) See also TITLE 6.

(b) See TITLE 210, Rules 41-55.

(c) Neither drawback nor bounty now allowed on malt or barley. See TITLE 202, Rule 1.

$ Go. 3.

TITLE L.-Duties.

Rule 1. "Whereas it may contribute to prevent any illicit trade being carc. 43. § 11. "ried on by the inhabitants of the Isle of Man, to the prejudice of the trade

free.

Certificate.

" and revenues of His Majesty's dominions, if the said inhabitants are en"couraged in the honest and lawful occupation of cultivating and improving "the lands of the said island, and of manufacturing the produce thereof, by "allowing them to import the same into Great Britain, without payment Goods duty" of duties, under certain limitations and restrictions;" for which purpose, it is enacted, that the inhabitants of the said Isle of Man shall and may import from thence into any lawful port of Great Britain, bestials, or any goods, (a) of the growth, produce, and manufacture of the said Isle of Man, except such as by any act of this session of parliament are prohibited to be imported into this kingdom; and also, except woollen manufactures, beer, and ale, without paying any customs, or duties in respect thereof (except such excise or other duty as is now, or shall hereafter for the time being, be due and payable for the like goods, of the growth, produce, and manufacture of Great Britain), provided the master of the vessel so importing the same shall bring with him a certificate from the governor, lieutenant-governor, commander in chief, or chief magistrates, for the time being, that oath (b) has been made before him or them in the presence of the officer of customs for the place where such bestials or goods shall be put on board, that the same are the growth, produce, or manufacture of the said isle, which certificate or certificates shall also be attested by the said officer of customs, and shall express the number and tale of such bestials, with the marks and weight of the species of goods in each bale or parcel mentioned in the bill of lading, with the name and place of abode of the exporter from the Isle of Man, and the name and place of abode of such person as shall have sworn the bestials or goods therein mentioned to be of the growth, produce, and manufacture of the said isle, and where and to whom consigned in Great Britain; and the master of the vessel importing the same shall also make oath before the collector or principal officer of customs of the place of importation in Great Britain, that the said bestials, bales, and parcels, and the goods therein contained, are the same that were taken on board by virtue of the said certificate so to be produced; on failure whereof, or of any of the requisites herein before mentioned, the bestials or goods shall be liable to the same duties, penalties, and forfeitures, as they would have been liable to by law if this act had not been made.

Oath.

Foreign

goods manu. factured in

Rule 2. Nothing in this act shall extend to give liberty to any person to import into Great Britain, from the said Isle of Man, any goods or commodities of the growth or produce of any foreign nation or country, which may island, 12. be in part or fully manufactured in the said island, except linen manufactures made there of hemp or flax, not being the produce of the said island.

45 Geo. 3.

Cotton yarn

Rule 3. Any cotton yarn or cotton cloth, being the manufacture of the c. 99. 13. Isle of Man, shall be imported into Great Britain without payment of any duties of customs whatever, subject nevertheless in other respects to such regulations as are required by the preceding act of 5 Geo. 3. c. 43. on the importation of any goods of the growth, produce, or manufacture of the said island.

and cloth.

$14.

Rule 4. No cotton yarn or cotton cloth shall be imported from any place whatever into the said Isle of Man, except from Great Britain, on forfeiture

thereof.

(a) See Rule 5 of this title.

(b) By 20 Geo. 3. c. 42. § 10. the oath required by the above act to be taken may be administered by the collector, controller, or other chief officer of the revenue at the place in the Isle of Man where the bestials or other goods shall be shipped, who is required to administer the same, and to grant a certificate thereof, in the form and to the effect required by the said act.

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