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upon, the debenture (to be made out for the payment of such draw.
back,) that he or they is or are the real owner or owners of the said
goods ;-nor unless proof shall be made to the satisfaction of the col-
lector and comptroller of his Majesty's customs at the port from whence
the said goods shall be so imported into Canada, that the full duties
due upon the importation of the said goods at the said port had been
paid and discharged :-Provided always, that in cases where the owners
of the said goods are resident in any other part of the British do
minions, it shall be lawful for their known and established agents in
the colonies from whence the said goods shall be so imported into
Canada, to make the necessary declaration on behalf of the said owners.
$ 14.

Drawback how payable.The said drawback shall be paid by the collector of his Majesty's customs at the port from whence the said goods shall be so imported into Canada, with the consent of the comptroller there, out of any monies in his hands arising from the duties of customs. $ 15.

Rum to be exported from Newfoundland within one year.—No drarback shall be paid and allowed as aforesaid, unless the said rum or other spirits shall be duly entered for exportation with the proper officers of the customs, and actually shipped on board the ship or vessel in which the said goods are intended to be exported, within the space of one year from the time such rum or other spirits were originally imported into the colony from whence it is intended to export them to Canada, nor unless such drawback shall be claimed within one year after the goods are so shipped for exportation. $ 16.




Grain of any sort.

Garden Seeds.


Heading Boards.

Beaver, and all sorts of fur. | Horses.





Hardwood or Mill Timber. Sheep.
Coin and Bullion,

Cotton Wool

Live Stock of any sort. Tallow.
Drugs of all sorts.

Diamonds and Precious Logwood.


Mahogany, and other Wood Timber.

for cabinet wares.

Tortoise-shell. Fruit and Vegetables. Masts.

Fustick, and all sorts of Mules.

Wood for dyers' use. Neat Cattle.


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Barrel of Wheat Flour, not weighing more than 196lbs. net weight....
Barrel of Biscuit, not weighing more than 1961bs net weight..
For every cwt. of Biscuit.
For every 100lbs. of Bread, made from Wheat or other Grain, imported in

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Bags or Packages ...

0 2 6



£ s. d. For every Barrel of Flour, not weighing more than 196lbs. made from Rye, Peas, or Beans ....

0 2 6 For every Bushel of Peas, Beans, Rye, or Calavances

07 Rice, for every 100lbs. net weight...

0 2 6 Fur every 1000 Shingles, called Boston Chips, not more than 12 inches in length

07 0 For every 1000 Shingles, being more than 12 inches in length

0 14 For every 1000 Red Oak Staves...

1 1 0 For every 1000 White Oak Staves or Headings

0 15 For every 1000 feet of White or Yellow Pine Lumber, of one inch thick 1 0 For every 1000 feet of Pitch Pine Lumber ... Other kinds of Wood and Lumber, per 1000 feet. For every 1000 Wood Hoops Horses, for every 1001. of the value thereof

10 Neat Cattle, for every 1001. of the value thereof

10 0 0 All other Live Stock, for every 1001. of the value thereof

10 0 0







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6 Geo. IV. c. 115. An Act for regulating the Trade of the Isle of Man. After reciting 6 Geo. IV. c. 105. and that by the said act the various acts made for the regulation of the customs of the Isle of Man will be repealed : it is enacted, that from and afier the 5th of January, 1826, this act and every thing contained therein shall come into and be and become in full force and operation, for regulating the trade of the Isle of Man. § 1.

Duties payable on the importation of goods into the Isle of Man.There shall be levied, the several duties of customs as the same are respectively set forth in figures in the table hereinafter contained upon importation into the Isle of Man of the several goods specified in said table. $2. A Table of the Duties of Customs payable on Goods, Wares, and Merchandise, imported into the Isle of Man.

£. 8. d. Coffee ...

the lb. 0 0 Hemp, from foreign parts

for every £100 value 10 0 0 Hope, from the United Kingdom

the lb. 0 0 11 Iron, from foreign parts

for every £100 value 10 Spirits; viz. foreign brandy

the gallon 0 4 6 foreign geneva

the gallon ( 4 6 rum of the British plantatious*

the gallon 0 Sugar, Muscovado

the cwt. 01 Tea; vis. bohea.

the lb. 0 0 6

the lb. 1 Tobacco

the lb. 0 1 Wine; riz. French....

the ton of 232 gallons 16 any other sort

the ton of 252 gallons 12 0 Wood, from foreign parts; viz. deal boards

for every £100 value 10 0 timber

for every £100 value 10 0 0 Goods, wares, and merchandise, imported from the Cnited Kingdom,

and entitled to any bounty or drawback of ercise on erportation from thence, and not hereinbefore enumerated or charged with duty,

for every £100 value 5 0 0 Goods, wares, and merchandise, imported from the United Kingdom,

and not hereinbefore charged with dutyt for every £100 value 2 10 0 Goods, wares, or merchandise, imported from any place from whence such

goods may be lawfully imported into the Isle of Man, and not hereinbefore charged with duty

... for every £100 value 15 00 Except the several goods, wares, and merchandise following, and which are to be imported into the Isle of Man, duty free; (that is to say,)



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* See page 683.
+ Except coals, culm, or cinders, by 1 and 2 Wm. IV. c. 16. sce page 509.

Certain goods from any place.-Flax, flax seed, raw or brown linen yarn, rood

ashes, weed ashes, flesh of all sorts; also corn, grain, or meal of all sorts when importable ; any of which goods, wares, or merchandise may be imported into the

said isle from any place in any ship or vessel. British goods in British ships from United Kingdom.-Any sort of white or brown linea

cloth, hemp, hemp seed, horses, black cattle, sheep, all utensils and instruments fit and necessary to be employed in manufactures, in fisheries, or in agriculture, bricks, tiles, all sorts of young trees, sea shells, lime, soaper's waste, packthread small cordage for nets, salt, boards, timber, woods, hoops, being the growth, produs tion, or manufacture of the United Kingdom, and imported from thence in British

ships. British colonial goods in British ships from United Kingdom.-Iron in rods ar bars,

cotton, indigo, naval stores, and any sort of wood, commonly called lumber, (sis. 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 stares, capravan, clap bolt, ebony wood, headings for pipes and for hogsheads, and for barrels, hoops for coopers, oars, pipe and hogshead staves, barrel staves, firkin stares, 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 to appear upon the cockets.—No goods shall be entered in the Isle of Man, as being the growth, produce, or manufacture of the United Kingdom,—or as being imported from thence,-except such goods as shall appear upon the cocket to have been duly cleared at some port in the United Kingdom, to be exported to the said isle. $ 3.

Goods importable only under licence.-The several sorts of goods enumerated 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 quantities specified in the said schedule; and such goods shall not be so exported nor so imported, except from the places set forth in the said schedule, and according to the rules subjoined thereto; that is to say,

SCHEDULE OF Licence Goods:
Wine .....

one hundred and ten tuns.
Foreign brandy*

ten thousand gallons. Foreign geneva*

ten thousand gallons. From the United Kingdom,-or from any place from whence the same

might be imported into the United Kingdom for consumption

Rum, of the British plantations sixty thousand gallons.

From Great Britain.
Bohea tea

fifty thousand pounds.
Green tea

five thousand pounds. Coffeet

eight thousand pounds. Tobacco

sixty thousand pounds. Muscovado sugar

six thousand hundred weight, Playing cards

four thousand packs. From England.

.... four hundred hundred weight. From the port of Liverpool. 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 ; * All other spirits prohibited, see 9 Geo. IV. c. 76. page

781. + See 7 Geo. IV. c. 48. page 780.

See 9 Geo. IV. c. 18. page 489.

Refined sugar

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