5 10 exempt from duty under this section any mechanical A.D. 1928. lighters which are shown to their satisfaction to be intended to be used as parts of miners' lamps, and the component parts of any such mechanical lighters. (2) In this section the expression "mechanical lighter" means any mechanical or chemical contrivance which is portable and is intended for producing a spark or flame, whether by itself or when brought into contact with gas. 14 & 15 Geo. 5. c. 24. 9. The duties of customs on cocoa removed or Duties on imported into the Isle of Man imposed by section four of cocoa. the Isle of Man (Customs) Act, 1924, shall continue to be payable as from the first day of August, nineteen hundred and twenty-eight, until the first day of August, 15 nineteen hundred and twenty-nine. 10. The duties of customs on silk or artificial silk Duties on removed or imported into the Isle of Man imposed by silk. section seven of the Isle of Man (Customs) Act, 1925, as amended by section eight of the Isle of Man (Customs) 20 Act, 1926, shall continue to be payable as from the first day of August, nineteen hundred and twenty-eight, until the first day of August, nineteen hundred and twenty-nine. 11. The duty of customs on lace removed or Duty on 25 imported into the Isle of Man imposed by section nine lace. 12. The duties of customs on motor cars, including Duties on motor bicycles and motor tricycles, and their acces- motor cars, sories and component parts, removed or imported &c. 35 into the Isle of Man imposed by section six of the Isle of Man (Customs) Act, 1925, as amended by section six of the Isle of Man (Customs) Act, 1926, and section eleven of the Isle of Man (Customs) Act, 1927, shall continue to be payable as from the first day of August, nineteen 40 hundred and twenty-eight, until the first day of August, nineteen hundred and twenty-nine. A.D. 1928. Duties on musical instru ments, clocks, watches, &c. Duties on cinemato graph films. 17 & 18 13.-(1) The duties of customs on (a) musical instruments, including gramophones, pianolas and other similar instruments; (b) accessories and component parts of musical instruments, and records and other means of 5 reproducing music; and (c) clocks and watches, and component parts of clocks and watches, removed or imported into the Isle of Man imposed by section six of the Isle of Man (Customs) Act, 1925, 10 shall continue to be payable as from the first day of August, nineteen hundred and twenty-eight, until the first day of August, nineteen hundred and twenty-nine. 14.-(1) Subject to the provisions of this section the duties of Customs on cinematograph films removed 15 or imported into the Isle of Man imposed by section six of the Isle of Man (Customs) Act, 1925, as amended by section twelve of the Isle of Man (Customs) Act, 1927, shall continue to be payable as from the first day of August, nineteen hundred and twenty-eight, until the 20 first day of August, nineteen hundred and twenty-nine. (2) The duties of Customs imposed as aforesaid shall cease to be payable in the case of a film which is certified by the Royal Society of London for Promoting Natural Knowledge to be solely an illustration of scien- 25 tific investigation for exhibition before members of a recognised scientific body, and which is imported only for the purpose of such exhibition free of charge. (3) If any person exhibits, otherwise than as aforesaid, any film which is exempted from duty under the 30 last foregoing subsection, he shall be liable on conviction for the offence, prosecuted in the manner in which offences punishable on summary conviction may for the time being be prosecuted in the Isle of Man, to a fine not exceeding fifty pounds in respect of each offence. 35 (4) Subject to compliance with such conditions as the Commissioners may by regulations prescribe, any negative cinematograph films which are certified by the Board of Trade to satisfy the requirements of subsection (3) of section twenty-seven of the Cinematograph 40 Geo. 5. c. 29. Films Act, 1927 (which prescribes what films shall be 5 deemed to be British films for the purposes of that Act), A.D. 1928. and parts of any films so certified shall, for the purpose of the customs duties imposed as aforesaid, be treated as if they were blank film. (5) Subsections (2) and (3) of this section shall be deemed to have had effect as from the first day of August, nineteen hundred and twenty-eight, and subsection (4) of this section shall be deemed to have had effect as from the eleventh day of June, nineteen 10 hundred and twenty-eight. mantles for 15. The duties of customs on cutlery, gloves and Duties on mantles for incandescent lighting removed or imported cutlery, into the Isle of Man imposed by section fourteen of the gloves and Isle of Man (Customs) Act, 1926, shall continue to be incan15 payable as from the first day of August, nineteen descent hundred and twenty-eight, until the first day of August, lighting. nineteen hundred and twenty-nine. 16. The duty of customs on translucent or vitrified Duty on pottery removed or imported into the Isle of Man translucent or vitrified 20 imposed by section fourteen of the Isle of Man (Customs) pottery. Act, 1927, shall continue to be payable as from the first day of August, nineteen hundred and twenty-eight, until the first day of August, nineteen hundred and twentynine. 25 17.-(1) On and from the eleventh day of June, Duties on nineteen hundred and twenty-eight, until the first day of buttons and August, nineteen hundred and twenty-nine, there shall enamelled be payable on buttons removed or imported into the Isle of Man (not being buttons manufactured in Great 30 Britain or Northern Ireland), a duty of customs of an amount equal to thirty-three and one-third per cent. of the value of the goods. (2) On and from the thirteenth day of June, nineteen hundred and twenty-eight, until the first day of 35 August, nineteen hundred and twenty-nine, there shall be payable on wrought enamelled hollow-ware removed or imported into the Isle of Man (not being hollow-ware manufactured in Great Britain or Northern Ireland), a duty of customs of an amount equal to twenty-five per 40 cent. of the value of the goods. (3) In this section the expression "buttons" means buttons made of any material, and whether finished or hollow ware. A.D. 1928. unfinished, of a description commonly used for the fastening or decorating of wearing apparel or household linen, not being buttons forming part of any other article, and the expression "wrought enamelled hollowware" means wrought enamelled hollow-ware, whether 5 of iron or steel, of a description commonly used for domestic purposes. Duty on hydrocarbon oils. (4) The provisions of subsections (2), (3) and (5) of section fourteen of the Isle of Man (Customs) Act, 1926, shall apply to the goods chargeable with duty under this 10 section and to the duties imposed by this section as they apply to the articles chargeable with duty under that section and to the duties imposed by that section, and the provisions of section ten of the Isle of Man (Customs) Act, 1925 (which relates to the definition of value for 15 the purposes of ad valorem duties), shall apply for the purposes of the assessment and collection of duties under this section as they apply for the purposes of the assessment and collection of duties under that Act. 18.-(1) On and from the eleventh day of June, 20 nineteen hundred and twenty-eight, until the first day of August, nineteen hundred and twenty-nine, a customs duty at the rate of fourpence per gallon shall be payable on all hydrocarbon oils removed or imported into the Isle of Man (not being oils manufactured or produced in 25 Great Britain or Northern Ireland otherwise than by refining hydrocarbon oils imported into Great Britain or Northern Ireland). (2) There shali be allowed from the duties payable under this section a rebate at the rate of fourpence per 30 gallon on the delivery for home consumption of any goods other than light oils. (3) If on an application made for the purposes of this subsection by the owner of a fishing boat entered in the fishing boat register it appears to the satisfaction of 35 the Commissioners that the applicant has at any time within the period of six months preceding the date of his application, or within such longer period preceding that date as the Commissioners may in any special case allow, used any quantity of hydrocarbon oil on board 40 the boat he shall be entitled to obtain from the Commissioners repayment of any duty which has been paid in respect of the oil so used: 5 10 15 20 25 30 Provided that (a) an application for the purposes of this sub- (b) no person who has previously made an appli- last preceding application was made. (4) For the purposes of this section (a) the expression "hydrocarbon oils” means petroleum oils, coal tar, and oils produced from (b) the expression "light oils" means hydrocarbon (c) the expression "fishing boat" means a boat The method of testing oils for the purpose of ascertaining whether they comply with the provisions of paragraph (b) of this subsection relating to the 35 distillation of a certain volume thereof at a certain temperature shall be such as the Commissioners may prescribe. A.D. 1928.. 19. The Commissioners may make regulations with Regularespect to the collection of the duties continued or tions. 40 imposed by sections seven, eight and eighteen of this Act, and may for that purpose apply, with the necessary modifications, to any article removed or imported into the Isle of Man upon which duties are imposed by those |