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SUBJECT TO THE Rules FOLLOWING : (1.) All such goods to be imported into the port of Douglas, and by his Majesty's subjects, and in British* ships of the burthen of fifty tons or upwards :

(2.) Such tobacco to be shipped only in portst in 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 packages containing not less than a hogshead each, or in cases containing not less than three dozcu reputed quart bottles, or six dozen reputed pint bottles each :

(4.) Such brandy and geneva to be imported only in casks containing one hundred gallons each, at least :

(5.) Such brandy and geneva not to be of greater strength than one to nine over hydrometer proof:

(6.) Such goods, when exported from Great Britain, may be so exported from the warehouse 1. in which they may have been secured without payment of duty:

(7.) If the duties of importation have been paid in the United Kingdom on such guods, a full drawback of such duties shall be allowed on the exportation:

(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 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 certificate of the due landing of the goods at the port of Douglas be produced from the collector and comptroller of thu customs at that port :

(11.) If any 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 endorsed 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:

(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 comptroller of that port. § 4.

Application for licence.-Every application for licence to import any of the goods aforesaid shall be made in writing, and delivered, between 5th of May and 5th of July in each year, to the collector or comptroller of the port of Douglas ; and such application shall specify the date 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 5th of July in each year such book shall be closed; and within fourteen days thereafter, the collector and comptroller 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 transmit such copy to the governor and lieutenant-governor of the said isle. $ 5.

Governor to allot quantities.-Within fourteen days after the receipt of such copy, the governor or lieutenant-governor 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 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 lie shall judge most equitable ; and shall cause a report thereon to be drawn up in writing, and sign and transmit the same to the lords

* See Navigation Act, page 390. † See Regulation Act, page 458. I See Warehousing Act, page 609.

commissioners of the treasury of the United Kingdom, and shall cause a duplicate of such report so signed to be transmitted to the commissioners of customs. $ 6.

Commissioners of customs to grant licences.—Upon receipt of such duplicate report the commissioners of customs shall grant licences to continue in force for any period until the 5th of July next ensuing for the importation of the quantities allowed by law to be 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 comptroller of Douglas, to be by them delivered to the applicants, after taking bond for the same under the provisions of this act. $7.

Before delivery of licences, bond to be given.—Previous to the delivery of any such licences, the collector and comptroller of Douglas, shall take bond, with sufficient security for the importation of the articles for which the licences are granted, on or before the 5th 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 such licence shall be granted, shall not have given such bond prior to the 5th of January next after the granting such licence, it shall be lawful for the governor or lieutenant-governor, if he see fit, to transfer such licence to any other person who shall be desirous to take up the same, and able to give such bond; and such transfer shall be notified by endorsement on the licence signed by such governor or lieutenant-governor. $ 8.

Counterfeiting licence. If any person shall counterfeit or falsify any licence, or shall knowingly make use of any such licence so counterfeited or falsified, such person shall forfeit five hundred pounds. $ 9.

Licensed goods not to be re-exported. It shall not be lawful to reexport from the Isle of Man any goods which have been imported with licence as aforesaid ;-and 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,-and in the same packages in which such goods were imported ;—and it shall not be lawful to remove any wine from one part of the said isle to another, by and except in such packages or in bottles. $ 10.

Foreign goods.- 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.* $ 11.

Goods imported or exported contrary to law, forfeited.--If any goods shall be imported into-or exported from the Isle of Man ;-or carried coastwise ;-or shall be water-borne, or brought to any wharf or other place, with intent to be water-borne, to be so exported or carried ;-or shall be removed by land within the said isle, contrary to any of the directions of this act; the same (and the packages) shall be forfeited, together with all ships, vessels, or boats, and all cattle and carriages used therein ; and every person offending shall forfeit for every such offence one hundred pounds, or the full amount of all duties which would be payable in respect of similar goods for home consumption in the United Kingdom, at the election of the commissioners of customs. $12.

* See page 458.

Goods prohibited.—The several sorts of goods enumerated in the schedule hereinafter contained, denominated “ Schedule of Prohibi tious,” shall not be imported into the Isle of Man. § 13.

SCHEDULE OF PROHIBITIONS. Goods, the produce or manufacture of places within the limits of the United East. India company's charter, except from the United Kingdom:

Cotton yarn, cotton cloth, linen cloth, glass manufactures, woollen manufactures, unless bona fide laden in and imported directly from the United Kingdom :

British distilled spirits :

Spirits or strong waters, other than such as may and shall be imported with licence of the commissioners of the customs.*

All goods prohibited to be imported into the United Kingdom to be used or consumed therein, on account of the sort or description of the same.t

Limiting the quantity of spirits, tea, and tobacco, for use of seamen.-If any decked vessel bound from the Isle of Man to any part of Great Britain or Ireland, shall have on board, for the use of the seamen,—any spirits exceeding the quantity of half a gallon for each seaman,—or any tobacco exceeding one pound weight for each seaman, —or any tea exceeding two pounds weight for the whole of the seamen on board ;-or if any open boat bound from the Isle of Man to any port of Great Britain or Ireland, shall have on board for the use of the seamen-any spirits exceeding one quart for each seaman,-orany tobacco exceeding one half of a pound weight for each seaman,

,-or any tea exceeding one pound weight for the whole of the seamen on board such boat, all such foreign spirits, tobacco, and tea respectively, together with the casks or packages containing the same, and also every such vessel or boat, together with all the guns, furniture, ammunition, tackle, and apparel thereof, shall be forfeited. $ 14.

Management of duties.—The duties of customs shall be levied under the direction and control of the commissioners of customs, and, except the necessary charges of levying the same, shall be brought and paid into the receipt of the exchequer distinctly from all other branches of the public revenue, and shall go to the consolidated fund: Provided always, that any of the collectors of customs of the said isle shall, agreeably to such directions as shall be given for that purpose by the commissioners of customs, retain such sum or sums in 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 proper charges to be deducted from out of the duties, and also for the purpose of defraying any bounties that may be due upon herrings caught by the inhabitants of the said isle; and upon the amount of the said expenses, charges and bounties being ascertained, the said commissioners are to direct the same to be paid out of the said monies so retained, to such persons as may be entitled to receive the same.

There shall be provided and kept, by the receiver-general or collector of the duties of customs in the Isle of Man, books, in which the duties of customs payable within the isle shall be entered separate and under distinct heads. $ 16.

And the receiver-general or collector shall as soon after the expira. tion of each quarter, (ending on the 5th of January, the 5th of April,

§ 15.

• See 9 Geo. IV. c. 76. 27. page 681.
+ See Prohibitions, page 457; and see also Corn Laws, next Chapter.

the 5th of July, and the 10th of October in each year,) as the same can be done, make out an account of the gross produce of the duties in the preceding quarter, and shall transmit a duplicate of such account to the commissioners of the treasury, and another duplicate to the auditor of the exchequer, and another to the Duke of Atholl, or to the person entitled for the time being to any annuity out of the said consolidated fund, to be calculated on any amount of such duties; and if any such receivergeneral shall refuse or neglect to make out such account, or to transmit such duplicates for the space of one month after the same can be done, such receiver shall forfeit two hundred pounds, and a further sum of two hundred pounds for every month succeeding for which he sha!! neglect to make out such account, to be recovered in any court at Westminster; and every such penalty shall go to the use of the said Duke of Atholl, or the person entitled to as aforesaid. $ 17.

7 Geo. IV. c. 48.

An Act to alter and amend the several Laws relating to the Customs.

Power to fix rate of rent in the King's warehouse.—It shall be lawful for the commissioners of his Majesty's treasury of the United Kingdom, or the commissioners of his Majesty's custoins, by warrant or order under their hands respectively, to fix the amount of warehouse rent to be paid for any goods taken to and secured in any of the King's warehouses in the Isle of Man, for the security of the duties thereon, or to prevent the same from coming into home use. $ 9.

Coffee imported into the Isle of Man.— It shall be lawful to export from the United Kingdom to the Isle of Man,-and to import into the Isle of Man direct from the United Kingdom,—without the licence of the commissioners of the customs-any quantity of coffee of the British plantations upon which the duty payable in the United Kingdom shall have been paid ;--and that a drawback of fourpence for every pound of such coffee shall be allowed upon the exportation thereof. §1i.

Distillation of low wines and spirits in the Isle of Man prohibited. —No low wines or spirits shall be made, extracted, or distilled in the Isle of Man from any materials whatever ;—and if any person shall make, extract, or distil, -or cause or procure to be made, extracted, or distilled, -any low wines or spirits from any material whatever,-or shall use or mix, or cause or procure to be used or mixed, -any materials whatever with any worts or wash, in order to the making, extracting, or distilling of low wines or spirits,-or shall put or lay, or cause or procure to be put or laid-in any vessel or utensil, any materials whatever for the purpose of preparing any worts or wash, or for making, extracting, or distilling low wines or spirits in the Isle of Man,--then and in each and every of the said cases every such person, (and also every person in whose custody or possession shall be found any vessel or utensil made use of contrary to the intention of this act,) shall respectively, for every such offence, forfeit and pay the sum of two hundred pounds ;-—and all such materials, -and such worts and wash, low wines and spirits,—and such vessels or utensils so made use of-shall be forfeited, -and shall and may be seized by any officer of the customs--and all such penalties and forfeitures shall be sued for

* Roasted coffee. British plantation coffee roasted to have the drawback.—Trea. sury Order, 25th May, 1827,

and prosecuted as any penalty or forfeiture relating to the customs may be sued for and prosecuted under an act passed in the last session of parliament, intituled " An Act for the prevention of smuggling." § 49.

7 and 8 Geo. IV. c. 56. An Act to amend the Laws relating to the Customs. Prohibitions repealed.-So much of the act, 6 Geo. IV. c. 107. $ 52. Regulation, (page 459) as prohibits the importation of beef or pork salted, (not being beef or pork commonly called corned beef or pork,)and also so much of the said act ås prohibits the importation of cattle, -sheep, --swine-beef,- lamb, -mutton,-or pork,—from the Isle of Man, being the produce of that island, are hereby repealed. $ 3.

9 Geo. IV. c. 76.

An Act to amend the Laws relating to the Customs. Prohibited goods and foreign materials. —No goods which are prohibited to be imported into the United Kingdom from foreign countries shall be imported from the Isle of Man, although the manufacture of that island, if the materials of which such goods be made are the produce of any foreign country. $ 5.

This will ertend to Corn. Spirits imported into the Isle of Man.-Whereas the 6th Geo. IV. c. 115. was passed for regulating the trade of the Isle of Man, and it is expedient to amend the same; it is therefore enacted, that no spirits or strong waters shall be imported into the Isle of Man other than such and so much as may and shall be imported with the licence of the commissioners of customs under the provisions of the said act;—and that this prohibition shall be obeyed and enforced in like manner as if the same were set forth in a certain schedule contained in the said act, and denominated “ Schedule of Prohibitions :”—provided, that it shall be lawful for the said commissioners to grant leave from time to time for the importation into the said island, in reasonable quantities, of Perfun ed or Medicinal Spirits. $ 27.

Certificate for goods the produce of the Isle of Man.—Before any goods shall be shipped in the Isle of Man for exportation to the United Kingdom as being the produce or manufacture of that island, proof shall be made by the written declarationt of some competent person, (to the satisfaction of the collector and comptroller of the customs at the port of shipment,) that such goods, (describing and identifying the same,) are the produce or the manufacture, (as the case may be,) of the said island ;—and in such declaration shall be stated the name of the person by whom such goods are intended to be entered and shipped, -and such person at the time of entry (not being more than one month after the date of such declaration) shall make declaration before such collector or comptroller that the goods to be shipped in virtue of the entry are the same as are mentioned in such declaration ;—and thereupon the collector and comptroller shall, on demand, give to the master of the ship in which the goods are to be exported a certificate of such proof of produce or of manufacture having been made in respect of such goods, (de

. 6 Geo. IV. c. 108. Part II. c. 3. + Written declarations are now required in lieu of oaths. See 1 and 2 Wm. IV.

page 436.

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