19. Harbour duties under 54 Geo. 3. c. 43. repealed. 20. Annual sum of 2,300l. to be paid from duties under this Act to Harbour Commissioners. 21. Prohibition to import spirits over hydrometer proof repealed. 22. Manx vessels of fifty tons registered burden to be entitled to the privileges of vessels of sixty tons. 23. Act may be amended &c. this session. By this ACT, After reciting the passing of 3 & 4 Will. 4. c. 60; and that it is expedient to make certain alterations therein :— 1. That from and after the passing of this Act the same shall come into and be and continue in full force and operation for the purposes mentioned therein. II. That in lieu of all duties of Customs, except the duties of Customs on corn, grain, meal, or flour, now payable by law upon the importation of goods, wares, or merchandise into the Isle of Man, there shall be raised, levied, collected, and paid unto Her Majesty, her heirs and successors, the several duties of Customs as the same are respectively set forth in figures in the table hereinafter contained, denominated "Table of Duties," upon the importation or bringing into the Isle of Man of the several goods, wares, or merchandise in the said table mentioned, according to the quantity or value thereof specified in the said 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 MERCHANDISE imported or brought into the ISLE of MAN. Coals from the United Kingdom Coffee, the Import Duties in the United Kingdom not having been there paid thereon. Spirits; videlicet, Brandy, Foreign Geneva, Foreign. Rum of the British Possessions Such Spirits not exceeding the Strength of Proof by Sykes's Hydrometer, and so in proportion for any greater Bohea Tobacco. Segars Wine 0 10 the Cwt. Wood, Foreign; videlicet, Timber, 8 Inches square and upwards, per Load of 50 Cubic Feet Eau de Cologne, per Flask (30 not containing more than One Gallon). or Per Gallon Liqueurs Per Gallon Goods, Wares, and Merchandise brought from the United Kingdom, and entitled to any Bounty or Drawback Goods, Wares, and Merchandise, not the Growth, Produce, or Manufacture of the United Kingdom, but brought from thence, and having there been entered for Consumption, and the Import Duties having been there paid thereon Goods, Wares, and Merchandise imported or brought from any place from whence such Goods may be lawfully imported into the Isle of Man, and not hereinbefore charged with Duty, or declared to be free of duty, for every One hundred Pounds of the Value thereof. III. That it shall be lawful for the Commissioners of Her Majesty's Treasury, or any three or more of them, from time to time, by any order or orders under their hands, to declare that all or any articles legally importable into the Isle of Man, and not enumerated in the said table, and upon which the said duty of 15%. for every 100%. value is hereby imposed, shall and may, from and after a day to be named in the said order or orders, be imported from the places and in the manner in the said order mentioned into the Isle of Man duty-free, and that such articles shall be imported duty-free accordingly so VOL. XXII.-STAT. O long as such order or orders, or any part thereof, affecting such articles, shall continue in force: Provided always, that it shall be lawful for the said Commissioners or any three or more of them, at any time and from time to time as they shall consider expedient, by any further order under their hands, to revoke the whole or any part of such order or orders for admitting the aforesaid articles or any of them into the Isle of Man duty-free, such order or revocation to take effect from a day to be named therein: Provided always, that all orders of the Commissioners of Her Majesty's Treasury made in pursuance of this enactment shall be duly published in the London and Dublin Gazettes twice at least within fourteen days from the date of such orders respectively, and that a copy of every such order shall be laid before both Houses of Parliament within six weeks after the date of such order, if Parliament be then sitting, and if not, then within six weeks after the commencement of the then next session of Parliament. And after reciting that it is enacted by the said Act that certain goods enumerated and described in a certain schedule in the said Act, called a Schedule of Licence Goods, shall not be imported into the Isle of Man, nor exported 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 one year than are mentioned in the said schedule, nor except from the respective places set forth in the said schedule, and according to the rules subjoined to the said schedule: It is Enacted, IV. That so much of the said Act as is hereinbefore recited shall be and the same is hereby repealed. v. That the several sorts of goods enumerated or described in the Schedule to this Act annexed, denominated "Schedule of Licence Goods," shall not be brought into the Isle of Man, nor laden on board any vessel to be carried from any place 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 brought into the said Isle of Man except from the respective places set forth in the said Schedule, and according to the rules subjoined thereto : Provided always, that it shall be lawful for the Commissioners of Her Majesty's Treasury, or any three or more of them, from time to time, upon sufficient cause to them appearing, by any order under their hands, to permit the importation into the Isle of Man of such additional quantity of such several sorts of goods or any of them in any one year beyond the quantities named in the said table as they shall in their discretion consider expedient. VI. That the several enactments and provisions in the said recited Act contained in any way relating to licences and licensed goods, except so far as the same are hereby repealed, shall continue in force and apply to and in respect of all licences to be granted under this Act, and all goods brought into the said island by virtue of licences under this Act, or for the importation of which a licence is by this Act required, in such and the same manner as if such enactments and provisions were repeated in this Act: Provided nevertheless, that any person who, having obtained a licence under this Act, shall not import or bring into the said island the whole quantity of goods permitted to be imported or brought under such licence, during the period for which it shall remain in force, shall be thereby disqualified from receiving a licence in the year next following that in which his previous licence shall have been granted. And after reciting an Act, 3 & 4 Will. 4. c. 57, intituled An Act for the warehousing of Goods: and that it is expedient to extend the operation of the said Act to the Isle of Man, so far as relates to the privilege of warehousing foreign corn, grain, meal, and flour : It is Enacted, VII. That it shall be lawful for the Commissioners of Her Majesty's Treasury by their warrant from time to time to appoint any port or ports in the Isle of Man to be warehousing ports for the purposes hereinafter declared, and that it shall be lawful for the Commissioners of Her Majesty's Customs, subject to the authority and directions of the Commisioners of Her Majesty's Treasury, by their order, from time to time to appoint in what warehouses or places of special security or of ordinary security, as the case may require, in such port or ports, and in what different parts or divisions of such warehouses or places, and in what manner, any corn, grain, meal, or flour may and may only be warehoused and kept and secured without payment of any duty upon the first entry thereof, and also in such order to direct in what cases (if any) security by bond shall be required in respect of any warehouse so appointed by them. VIII. That all provisions, powers, regulations, and enactments in the said last-mentioned Act contained shall be construed and taken to extend and be applicable to the Isle of Man, so far as relates to the articles of corn, grain, meal, and flour: Provided always, that whenever in the said last-mentioned Act any notice, order, or appointment is directed to be published in the London or Dublin Gazettes respectively, it shall be necessary that any such notice, order, or appointment in respect of any warehouse in the Isle of Man shall be published in the London and Dublin Gazettes. And after reciting that the trade between the United Kingdom and the Isle of Man is now on the footing of a foreign trade, and is subject to the laws and regulations to which the foreign trade of this kingdom is subject: It is Enacted, Ix. That all trade from any port of the United Kingdom to the Isle of Man, or from the Isle of Man to any port to the United Kingdom, shall be deemed to be a coasting trade; and all ships while employed therein shall be deemed to be coasting ships, and shall be subject to all the rules, regulations, penalties, and forfeitures now in force relating to coasting ships; and that the Isle of Man shall not be deemed in law, with reference to any part of the United Kingdom, to be parts beyond the seas, in any matter relating to the trade or navigation or revenue of this realm: Provided nevertheless, that all goods liable to duty under this Act when brought from the United Kingdom into the Isle of Man, and all vessels bringing the same, shall be liable to the same rules and regulations as are required by law in respect of goods imported into the said isle from foreign parts, and in respect of the vessels bringing the same; and all the penalties and forfeitures inflicted by law for any breach of the said rules and regulations shall attach upon all goods so brought into the said isle contrary to the said rules and regulations, or any of them, and upon all persons committing any breach of any such rule or regulation; and such penalties and forfeitures shall and may be recovered in the same manner as any penalty or forfeiture may be recovered by any Act relating to the Customs. And after reciting that by the aforesaid Act for the warehousing of goods it was enacted, that no goods should be exported from the warehouse to the Isle of Man, except such goods as might be imported into the said island with licence of the Commissioners of Her Majesty's Customs, and in virtue of any such licence first obtained: And that it is expedient that such prohibition should be repealed: It is Enacted, x. That so much of the last-mentioned Act as is lastly hereinbefore recited shall be repealed. XI. That goods warehoused in the United Kingdom may be removed from such warehouses into any port in the Isle of Man, under such security and under such regulations and conditions as are set forth in the said last-mentioned Act with respect to the removal of warehoused goods from one warehousing port to another warehousing port in the United Kingdom, save and except so far as the said last-mentioned regulations apply to the warehousing such goods at their port of destination. XII. That nothing herein contained shall be deemed or construed to affect the laws and regulations now in force respecting duties and drawbacks of Excise on goods exported or to be exported to the Isle of Man. XIII. That any sugar upon which any bounty shall have been allowed under any Act relating to the Customs may be removed to the Isle of Man. XIV. That before any such sugar shall be removed to the Isle of Man the person removing the same shall give bond to Her Majesty, with one sufficient surety, that the same shall be duly landed in the Isle of Man, and shall not be re-landed in any part of the United Kingdom. XV. That it shall not be lawful to carry any goods, not being of the growth, produce, or manufacture of the Isle of Man or of the United Kingdom, except corn, grain, meal, or flour, in any ship, from the Isle of Man to any port or place in the United Kingdom. XVI. That it shall not be lawful to import or bring into the Isle of Man any sugar or rum other than that enumerated and described in the table of duties herein before contained. XVII. That if any goods shall be imported into or exported from the Isle of Man, or shall be carried coastwise from one part of the said isle to another part of the said isle, or from the United Kingdom to the said isle, or from the said isle to the United Kingdom, or shall be water-borne, or brought to any wharf or place with intent to be water-borne, to be so exported or carried, contrary to any of the directions or provisions of this Act, the same, and the packages containing the same, shall be forfeited, together with all ships, vessels, or boats, and all cattle and carriages used or employed therein; and every person offending therein shall forfeit for every such offence the sum of 100l., or the full amount of all duties which would be payable in respect of similar goods the produce of foreign countries if imported into and entered for home consumption in the United Kingdom, at the election of the Commissioners of Customs. XVIII. That the duties of Customs shall be raised, levied, collected, paid, recovered, and accounted for under the authority and direction or under the management and controul of the Commissioners of Her Majesty's Customs; and, except the necessary charges of raising, collecting, levying, recovering, and accounting for the same, the said rates and duties shall from time to time (subject to the deductions hereinafter mentioned) be brought and paid into the receipt of Her Majesty's Exchequer, distinctly and apart from all other branches of the public revenue, and shall go to and make part of the Consolidated Fund of the United Kingdom of Great Britain and Ireland: Provided always, that any of the collectors of Customs of the said isle shall retain, and he and they is and are hereby authorized and required, agreeably to such directions as shall from time to time be given for that purpose by the Commissioners of Her Majesty's Customs, to retain such sum or sums of money in his or their hands as may be sufficient to defray the necessary expenses attending the government of the said Isle of Man and the administration of justice there, and other charges incurred in the said isle which have heretofore been or may hereafter be deemed fit and proper charges to be deducted from and paid out of the duties of Customs collected in the said Isle of Man; and upon the amount of the said expenses and charges being ascertained the said Commissioners are hereby authorized to direct the same to be paid out of the said monies so retained, to such person or persons as may be entitled to receive the same. And after reciting that by 54 Geo. 3. c. 43, certain harbour duties were imposed on ships and vessels, goods, wares, and merchandise, arriving at and imported into the Isle of Man, and certain rates were also imposed on boats and vessels employed in the herring fishery on the coasts thereof: And that it is expedient that the said harbour duties and rates should be repealed, and that such other provisions as hereinafter is expressed should be made for the purposes for which such duties and rates were so imposed : It is Enacted, XIX. That from and after the passing of this Act the said duties and rates imposed by the lastly hereinbefore recited Act upon ships and vessels, goods, wares, and merchandise, arriving at and imported into the Isle of Man, and on boats and vessels employed in the herring fishery on the coasts thereof, shall be repealed. XX. That the collectors of Customs of the said isle shall, out of the duties collected under this Act, pay to Her Majesty's Receiver General in the said Isle of Man, to be applied as hereinafter is mentioned, yearly and every year, the sum of 2,3007, by four equal quarterly payments, on the 1st of January, the 1st of April, the 1st of July, and the 1st of October, the first of such payments to be made on the 1st of October 1844; and the same shall be applied by the said Harbour Commissioners to the same purposes to which the duties imposed by the said Act, and hereby repealed, would be lawfully applicable by the said Harbour Commissioners. XXI. That so much of the said Act for regulating the trade of the Isle of Man as prohibits the importation into the said sle of spirits of greater strength than one to nine over hydrometer proof shall be and the same is hereby repealed. XXII. That all vessels registered at any port in the said Isle of Man, and bond fide the property of inhabitants thereof, being so registered as of the burden of fifty tons, shall, with regard to coasting trade between the Isle of Man and the United Kingdom, be entitled to all the privileges to which vessels registered in the United Kingdom as of sixty tons burden are by law entitled. XXIII. That this Act may be amended or repealed by any Act to be passed in the present session of Parliament. SCHEDULE to which the foregoing Act refers. SCHEDULE OF LICENCE GOODS. Spirits; videlicet, Liqueurs Geneva Eau de Cologne From the United Kingdom, or from any Place from which the same might be imported into the United Rum of the British Plantations Tobacco Segars Gallons 70,000 From the United Kingdom. RULES REFERRED TO IN THIS ACT. (1.) All such Goods to be imported or brought into the Port of Douglas, and by Her Majesty's Subjects, and in British Ships or Vessels of the Burden of Fifty Tons or upwards. (2.) Such Tobacco to be shipped only in Ports in the United Kingdom where Tobacco is allowed to be imported and warehoused without payment of duty. (3.) Such Rum, Brandy, and Geneva to be imported or brought in Casks containing not less than Twenty Gallons each. (4.) That the respective Quantities of such Spirits shall be estimated according to the Strength of Proof by Sykes's Hy drometer. (5.) No Drawback of Excise to be allowed on any such Goods until a certificate of the due landing of the Goods at the Port of Douglas be produced from the Collector and Controller of the Customs at that Port. (6.) If any such Goods be laden at any Foreign Port or Place, the Species and Quantity of such Goods, with the Marks, Numbers, and Denominations of the Casks or Packages containing the same, shall be indorsed on the Licence, and signed by the British Consul at the Port of Lading, or, if there be no British Consul, by Two known British Merchants. (7.) Upon Importation into the Port of Douglas of any such Goods the Licence for the same shall be delivered up to the Collector or Controller of that Port. CAP. XLIV. AN ACT to facilitate the disjoining or dividing of extensive or populous Parishes, and the Erecting of New Parishes, in that part of the United Kingdom called Scotland. (19th July 1844.) ABSTRACT OF THE ENACTMENTS. 1. So much of recited Act as requires the consent of three parts of the heritors repealed. Consent of majority of heritors to be sufficient. 2. Largeness of the population to be a reason for division of parish. 3. Non-consent of heritors not to be deemed valid objection to process for disjoining parishes. 4. Where proof is given that a sufficient church accommodation exists in the new parish, Lords of Council may allow process to proceed. 5. Patronage in new parishes. 6. In certain cases a parish, though divided, may remain as one parish for purposes of poor. 7. Division of a parish not to affect law as to roads. 8. Where a church is built and endowed, a district may be attached thereto. 9. Sittings. 10. Sites for churches may be granted. 11. Lands may be burdened for endowments. 12. For administering religious service in the Gaelic language. 13. A separate parish may be formed for that purpose. 14. For forming certain Highland churches into parishes. Endowment of minister. 15. Charge of church, &c. thenceforth to lie on parties liable thereto by law of Scotland. 16. Provisions of 50 Geo. 3. c. 84. and 5 Geo. 4. c. 72. not to extend to parishes erected under the present Act. 17. Act may be amended this session. By this ACT, After reciting, that, by certain Acts of the Parliament of Scotland provision is made for disjoining large parishes and building and erecting new churches; and in particular by an Act passed in the Parliament of Scotland, in the Year 1707, c. 9, intituled, Act anent Plantation of Kirks, and Valuation of Teinds,' the lords of council and session are empowered, authorized, and appointed to judge, cognosce, and determine in all affairs and causes whatsoever, which, by the laws and Acts of Parliament of the Kingdom of Scotland were formerly referred to and did pertain and belong to the jurisdiction and cognizance of the Commissioners formerly appointed for the plantation of kirks and valuation of teinds, as fully and freely in all respects as the said Lords do or may do in other civil causes; and particularly, inter alia, “to disjoin too large Paroches, to erect and build new churches, to annex and dismember churches, as they shall think fit, conform to the rules laid down and powers granted by the 19th Act of the Parliament 1633, the 23rd and 30th Acts of the Parliament 1690, and the 24th Act of the Parliament 1693, in so far as the same stand unrepealed; the transporting of kirks, disjoining of too large paroches, or erecting and building of new kirks, being always with the consent of the heritors of three parts of four at least of the valuation of the paroch whereof the kirk is craved to be transported, or the paroch to be disjoined and new kirks to be erected and built:" And that it is expedient to afford facilities and to make further provision for the disjoining or dividing of extensive or populous parishes: It is Enacted, 1. That from and after the passing of this Act so much of the said recited Act as requires the consent of the heritors of three parts of four at least of the valuation of the parish whereof the kirk is craved to be transported, or the parish to be disjoined and new kirks to be erected and built, shall be repealed; and that the consent of the heritors of a major part of the valuation of any parish shall be necessary and sufficient in all cases in which the consent of the heritors of three parts of four of the valuation of such parish was required by the said recited Act, except where otherwise hereinafter expressly provided. II. And it is enacted and declared, That a parish may be deemed and held to be too large, and may, as such, be disjoined or divided under the provisions of the said recited Act as altered and amended by this Act, by reason of the largeness of the population of such parish, although the superficial measurement thereof may not be too large for one parish. III. That it shall not be a valid objection to the competency of any process which shall be brought for disjoining or dividing a parish or parishes, and erecting a new kirk or kirks, under the provisions of the said recited Act as altered and amended by this Act, that the consent of the heritors of a major part of the valuation of the parish to be disjoined or divided had not been given previous to such process having been brought into court; and it shall be lawful for the lords of council and session before whom any such process shall have been brought to appoint special intimation thereof to be made, in such form and manner as the said lords of council and session shall direct, to such of the heritors of the valuation of the parish as shall not have already either given their consent or judicially stated their dissent, and to sist proceedings in such process for a definite time, for the purpose of allowing such heritors to state judicially their consent or their dissent; and such of them as shall not within a time to be fixed by the said lords of council and session, and to be specified in such intimation as aforesaid, judicially state their dissent, shall, in computing the statutory proportion of consents, be reckoned as consenting heritors. IV. That if, in any process for disjoining or dividing a parish, it shall be shewn to the satisfaction of the lords of council and session that there is already built or erected and in good repair a church or place of worship suitable for the church of the new parish proposed to be erected, and capable of being lawfully appropriated to that purpose, whereby the expense of erecting a new or additional church will not be incurred by the heritors, and that the titulars or others having right to the teinds out of which is to be paid not less than three-fourths of the additional stipend or stipends to be modified by reason of such disjunction or division have consented thereto, or have stated no objection thereto, after due intimation by direction of the lords of council and session to them given, it shall be lawful and competent for the said lords and council of session to allow such process to proceed, and to give judgment and decree therein, if, upon consideration of the whole case, it shall appear to them that there are good and sufficient reasons for so doing, although the heritors of a major part of the valuation of the parish to be disjoined or divided may not have consented. v. That when any parish or parishes shall have been disjoined or divided, and a new parish erected, under the provisions of the said recited Act as altered and amended by this Act, the patronage of such new parish shall belong to the patron of the original parish from which the same has been disjoined or divided; or if the new parish has been disjoined or divided from more than one parish having different patrons, the patronage of such new parish shall belong to the patrons of the parishes from which the same has been disjoined or divided, and shall be exercised by them, either jointly or in a certain order of rotation as may have been agreed upon by them, or failing of such agreement, then their respective interests in the right of patronage, and the manner of exercising the same, shall be fixed by the lords of council and session, and in either case shall |