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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 enumerated in the following Schedule importable only under Licence.j

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IV. AND be it further enacted, That the several Sorts of Goods enumerated or described in the Schedule hereinafter contained, denominated "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 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

One hundred and ten Tuns.
Ten thousand Gallons.

Ten thousand Gallons.

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

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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:

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(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 higher Degree of Strength than that of One to Nine over Hydrometer Proof:

Strength of
Spirits.

(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.

Sugar Bounty.

Export Bond in
United King-

dom made applicable.

Certificate of landing.

Goods laden in

(8.) Upon the Exportation from Liverpool of such Refined Sugar, the same Bounty shall be allowed as would be allowable on Exportation to Foreign Parts:

(9.) Upon Exportation from the United Kingdom of any such Goods from the Warehouse, or for Drawback, or for Bounty, so much of the Form of the Bond, or of the Oath, or of any other Document required in the Case of Exportation of such Goods generally to Foreign Parts, - as is intended to prevent the landing of the same in the Isle of Man - shall be omitted:

(10.) No Drawback or Bounty to be allowed, nor Export Bond cancelled, 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:

(11.) If any Goods be laden at any Foreign Port or Foreign Ports. Place, the 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:

Licence to be delivered up.

Application for Licence to be delivered to Officers at Douglas, between 5th May and 5th July.

(12.) 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.

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V. AND be it further enacted, That every Application for Licence to import any of the Goods aforesaid into the Isle of Man shall be made in Writing, — and delivered between the Fifth Day of May and the Fifth Day of July in each Year, to the Collector or Controller of the Port of Douglas in the said Isle ; —and such Application shall specify the Date thereof, and the Name, Residence, and Occupation of the Person applying, and the Description and Quantity of each Article for which such Licence is required; —and all such Applications with such Particulars shall be entered in a Book to be kept at the Custom House at the Port of Douglas, and to be there open for public Inspection during the Hours of Business; and on the Fifth Day of July in each Year such Book shall be closed; -and within Fourteen Days thereafter, the Collector and delivered to the Controller shall make out and sign a true Copy of such Entries, specifying the Applicants resident and the Applicants not resident in the said Isle, and deliver or transmit such Copy to the Governor or Lieutenant Governor of the said Isle for the Time being.

Account to be

the Governor.

VI. AND be it further enacted, That within Fourteen Governor to allot Quantities; Days after the Receipt of such Copy, the Governor or Lieutenant Governor of the said Isle shall allot the whole Quantity of each Article, in the first place, among the Applicants resident in the said Island, in case the whole Quantity of any Article shall not have been applied for by Residents; then shall allot the Quantity not so applied for among the non-resident Applicants, in such Proportions in all Cases as he shall judge most fair and equitable; and shall cause a Report thereon to be drawn up in Writing, and sign and transmit the same to the Lords Commis sioners of His Majesty's Treasury of the United Kingdom of Great Britain and Ireland, and shall cause a Duplicate of such Report so signed to be transmitted to the Commissioners of Customs.

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and report to Treasury and of Customs.

Commissioners

grant Licences

according to Report of

Governor.

VII. AND be it further enacted, That upon Receipt of Commissioners such Duplicate Report the Commissioners of Customs shall of Customs to grant Licences, to continue in force for any Period until the Fifth Day of July then next ensuing, for the Importation into the Isle of Man of the Quantities of such Goods as are allowed by Law to be so imported, with their Licence, according to the Allotments in such Report, and dividing the whole Portion allotted to any one Applicant into several Licences, as they shall be desired and see fit; and such Licences shall be transmitted without Delay to the Collector and Controller of Douglas, to be by them delivered to the different Applicants, after taking Bond for the same under the Provisions of this Act.

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Bond to be

VIII. AND be it further enacted, That previous to the Before Delivery Delivery of any such Licences to the Persons to whom of Licences, they are granted, the Collector and Controller of Douglas given. shall take the Bond of such Persons to His Majesty, His Heirs and Successors, with sufficient Security for the Importation of the Articles for which the said Licences are respectively granted, on or before the Fifth Day of July succeeding the Delivery of such Licences, with such Conditions, and for the Forfeiture of such Sums, not exceeding the whole Amount of Duties payable in Great Britain on Articles similar to those specified in such Licences, as the Commissioners of Customs shall think fit: PROVIDED always, that if any Person to whom Licence not such Licence shall be granted, shall not have given such up, may Bond prior to the Fifth Day of January next after the granting such Licence, it shall be lawful for the Gover

taken

be transferred

by Governor.

Counterfeiting
or falsifying
Licence,
Penalty 5001.

Licence Goods not to be reexported; nor carried Coastwise, unless in Vessels of 100 Tons.

Wine removed
Inland, &c.

Foreign Goods

not to be

exported to

United

Kingdom.

Goods imported or exported, &c.

contrary to

Law, forfeited, &c.

Forfeiture of
Vessels, &c.

nor or Lieutenant Governor of the said Isle, if he shall see fit, to transfer any such Licence to any other Person who shall be desirous to take up the same, and willing and able to give such Bond; and such Transfer shall be notified by Indorsement on the Licence signed by such Governor or Lieutenant Governor.

IX. AND be it further enacted, That if any Person or Persons shall counterfeit or falsify any Licence or other Document required for the Importation into the Isle of Man of any Goods which would otherwise be prohibited to be imported into the said Isle, or shall knowingly or wilfully make use of any such Licence or other Document, so counterfeited or falsified, such Person or Persons shall for every such Offence forfeit the Sum of Five hundred Pounds.

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X. AND be it further enacted, That it shall not be lawful to re-export from the Isle of Man any Goods which have been imported into the said Isle with Licence of the Commissioners of Customs as aforesaid; and that it shall not be lawful to carry any such Goods Coastwise from one Part of the said Isle to another, except in Vessels of One hundred Tons Burthen at the least, and in the same Packages in which such Goods were imported into the said Isle; and that it shall not be lawful to remove any Wine from one Part of the said Isle to another, Land, except in such Packages or in Bottles.

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XI. AND be it further enacted, That it shall not be lawful to-export from the Isle of Man-to any Part of the United Kingdom - any Goods which are of the Growth, Produce, or Manufacture of any Foreign Country. (1)

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XII. AND be it further enacted, That if any Goods shall be imported into or exported from the Isle of Man; or carried Coastwise from one Part of the said Isle to another Part of the same; or shall be waterborne,- or brought to any Wharf or other Place, with Intent to be waterborne, to be so exported or carried; or shall be removed by Land within the said Isle,-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

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(1) See Prohibition to import into United Kingdom, Cap. 107. § 52.

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