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Spirits not to be

imported into or exported from Jersey, Guern. sey, Alderney,

or Sark, except in Vessels of

Sixty Tons and

in Casks of

Twenty Gallons

at the least.

Not to extend to Vessels of

Ten Tons supplying Island of Sark, having Licence so to do.

Penalty on Persons found on board Vessels

liable to Forfeiture within One League of Guernsey, &c.

of the Growth, Produce, or Manufacture of such Islands respectively.

XCV. And be it enacted, That no Brandy, Geneva, or other Spirits (except Rum of the British Plantations) shall be imported into or exported from the Islands of Jersey, Guernsey, Alderney, or Sark, or any one of them, or be removed from any one to any other of the said Islands, or be carried Coastwise from any one Part to any other Part of any one of the said Islands, or shall be shipped in order to be so removed or carried, or shall be waterborne for the Purpose of being so shipped, in any Vessel of less Burden than Sixty Tons, nor in any Cask or other Vessel capable of containing Liquids not being of the Size or Content of Twenty Gallons at the least; and that all Brandy, Geneva, or other Spirits imported, exported, removed, carried, shipped, or waterborne contrary hereto shall be forfeited, together with the Vessel or Boat importing, exporting, removing, or carrying the same, and all the Guns, Furniture, Ammunition, Tackle, and Apparel thereof: Provided always, that nothing herein contained shall extend to any Spirits imported in Glass Bottles in square-rigged Ships as Part of the Cargo thereof, nor to any Spirits being really intended for the Consumption of the Seamen and Passengers during their Voyage, and not being more in Quantity than is necessary for that Purpose.

XCVI. Provided also, and be it enacted, That nothing herein contained shall extend or be construed to extend to subject to Forfeiture or Seizure, under any of the Provisions of this Act, any Boat not exceeding the Burden of Ten Tons for having on board at any one Time any Foreign Spirits of the Quantity of Ten Gallons or under, such Boat having a Licence from the proper Officer of Customs at either of the Islands of Guernsey or Jersey for the Purpose of being employed in carrying Commodities for the Supply of the said Island of Sark, which Licence such Officer of Customs is hereby required to grant, without taking any Fee or Reward for the same: Provided also, that every such Boat having on board at any one Time any greater Quantity of Spirits than Ten Gallons, unless such greater Quantity of Spirits shall be in Casks or Packages of the Size and Content herein-before required, shall be forfeited.

XCVII. And be it enacted, That every Person who shall be found or discovered to have been on board any Vessel or Boat liable to Forfeiture under any Act relating to the Revenue of Customs, for being found within One League of the Islands of Guernsey, Jersey, Alderney, or Sark, having on board or in any Manner attached or affixed thereto, or conveying or having conveyed, in any Manner, such Goods or other Things as subject such Vessel or Boat to Forfeiture, or who shall be found or discovered to have been on board any Vessel or Boat from which any Part of the Cargo shall have been thrown overboard during Chase, or staved or destroyed, shall forfeit the Sum of One hundred Pounds.

Re-exportation XCVIII. And be it enacted, That it shall not be lawful for any of British Coals Person to re-export from any of Her Majesty's Possessions abroad in Foreign to any Foreign Place in any Foreign Ship any Coals the Produce of the United Kingdom, except upon Payment of the Duty to

Ships.

which such Coals would be liable upon Exportation from the United Kingdom to such Foreign Place; and that no such Coals shall be so shipped at any of such Possessions to be exported to any British Place until the Exporter or the Master of the exporting Vessel shall have given Bond, with One sufficient Surety, in Double the Value of the Coals, that such Coals shall not be landed at any Foreign Place.

feited or falsi

XCIX. And be it enacted, That if any Person shall, in any Penalty for of Her Majesty's Possessions abroad, counterfeit or falsify, or wil- using Docufully use when counterfeited or falsified, any Entry, Warrant, ments counterCocket, Transire, or other Document for the unlading, lading, fied. entering, reporting, or clearing any Ship or Vessel, or for the landing, shipping, or removing of any Goods, Stores, Baggage, or Article whatever, or shall by any false Statement procure any Writing or Document to be made for any such Purposes, or shall falsely make any Oath or Affirmation required by this Act, or shall forge or counterfeit a Certificate of the said Ŏath or Affirmation, or shall publish such Certificate knowing the same to be so forged or counterfeited, every Person so offending shall for every such Offence forfeit the Sum of Two hundred Pounds; and such Penalty shall and may be prosecuted, sued for, and recovered in like Manner and by such Ways and Means as any Penalty may be prosecuted, sued for, and recovered under the Provisions and Directions of this Act.

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C. And whereas by an Act passed in the Session of Parlia- 2&3 W.4. c. 78. ment holden in the Second and Third Years of the Reign of not repealed by King William the Fourth, intituled An Act to continue certain any Act passed Acts relating to the Island of Newfoundland, and to provide for Fourth Years of the Appropriation of all Duties which may hereafter be raised King William within the said Island, Provision was made for the Appropria- the Fourth. 'tion of the net Produce of all Duties levied within the said Colony by any Act of Parliament then or thereafter to be in force there, and for the Deduction from and out of such net Proceeds in each and every Year of a Sum not exceeding Six 'thousand five hundred and fifty Pounds, to be applied in the Manner, for the Purposes, and under the Authority therein ' mentioned: And whereas Doubts may arise whether the Provisions aforesaid, or some of them, were not repealed or abrogated by some or one of the Acts passed in a Session of Parliament holden in the Third and Fourth Years of the Reign of His said Majesty King William the Fourth;' for the Removal of such Doubts be it therefore declared and enacted, That nothing contained in any Act passed in that Session of Parliament, or in the

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present Session of Parliament, did or doth repeal, abrogate, annul,
or alter the said recited Act, or any Part thereof, or any of the
Provisions therein contained; but that from and out of the net
Proceeds of all Duties levied from Year to Year within the said
Colony of Newfoundland by any Act of the said last-mentioned
Session of Parliament, or any Act thereafter passed or to be
passed, such Deduction shall be annually made as in the said
recited Act is mentioned; and that the Sum of Money so from
Year to Year to be deducted shall be applied from Time to Time
in such Manner, and for such Purposes, and under such Authority
as in the said recited Act is particularly mentioned and set forth.
8 & 9 VICT.
CI. And

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Alteration of
Act.

CI. And be it enacted, That this Act may be amended or repealed by any Act to be passed in this present Session of Parliament.

CA P. XCIV.

An Act for the regulating the Trade of the Isle of Man.

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[4th August 1845.]

WHEREAS an Act was passed in the Session of Parliament

holden in the Third and Fourth Years of the Reign of 3 & 4W.4.c.60. King William the Fourth, intituled An Act for regulating the Trade of the Isle of Man, whereby the Laws of Customs in relation to the Trade of the Isle of Man were consolidated: And 'whereas since the passing of the said Act divers Acts and Parts of Acts for the further Amendment of the Law in that respect have been found necessary, and it will be of advantage to the Trade and Commerce of the Country that the said Acts and 'Parts of Acts should be consolidated into One Act:' Be it therefore enacted by the Queen's most Excellent Majesty, by and with the Advice and Consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the Authority of the same, That from and after the passing of this Act the same shall come into and be and continue in full Force and Effect for all the Purposes therein mentioned, except where any other Commencement is herein particularly directed.

Commercement of Act.

Duties in Table

to be levied on Goods imported into the Isle of Man, except on Corn, Grain, Meal, or Flour.

II. And be it enacted, 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 Merchandize into the Isle of Man, there shall be raised, levied, collected, or 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 herein-after contained, denominated Table of Duties, upon the Importation or bringing into the Isle of Man of the several Goods, Wares, or Merchandize in the said Table mentioned, according to the Quantity or Value thereof spe cified 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 MERCHANDIZE imported or brought into the ISLE OF MAN.

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the Strength of Proof, and for any greater or
less Quantity than a Gallon.

Sugar, Muscovado, of the British Possessions, and
such other Sugar as if entered for Consumption
in the United Kingdom would be subject, under
any Act of the present Session of Parliament, to
a Duty less than Sixty-three Shillings the Cwt.

the Cwt. Sugar, refined in the United Kingdom from raw Sugar, whereupon the Import Duties have there been paid

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Tobacco

Segars

Wine

Wood, Foreign; videlicet,

the Tun of 252 Gallons

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Eau de Cologne, per Flask (30 not containing more

than One Gallon)

Or per Gallon

per Gallon

Liqueurs
Goods, Wares, and Merchandize brought from the
United Kingdom, and entitled to any Bounty or
Drawback of Excise on Exportation from thence,
and not herein-before enumerated or charged
with Duty

Goods, Wares, and Merchandize the Growth, Pro-
duce, or Manufacture of and brought from the
United Kingdom, and not herein-before charged
with Duty

Goods, Wares, and Merchandize, 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

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Goods, Wares, and Merchandize imported or brought from any Place from whence such Goods may be lawfully imported into the Isle of Man, and not herein-before charged with Duty, or declared to be free of Duty, for every One hundred Pounds of the Value thereof III. And be it enacted, That it shall be lawful for the Com- Power to the missioners of Her Majesty's Treasury of the United Kingdom of Lords of the Great Britain and Ireland, or any Three or more of them from Treasury to Time to Time, by any Order or Orders under their Hands, to de- remit and to re-impose the clare 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 Fifteen Pounds for every Hundred Pounds Value is rated Articles. hereby imposed, shall and may, from and after a Day to be named

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Orders to be published in the Gazette, and laid before Parliament.

Certain Goods importable only under Licence.

Lords of the

Treasury may permit the Importation of additional Quantities.

Application for
Licence to be
delivered to
Officers at
Douglas be-

tween 5th May
and 5th July.

in the said Order or Orders, be imported from the Places and in the Manner in the said Order or Orders mentioned into the Isle of Man Duty-free, and that such Articles shall be imported Dutyfree accordingly so 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 of Revocation to take effect from a Day to be named therein: Provided also, 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.

IV. And be it enacted, 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 Her Majesty's 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 Rule 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.

V. And be it 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 Comp troller 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 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 deliver or transmit such Copy to the

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Governor

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