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one Time any greater Quantity of Tea than Fifty Pounds Weight, shall be forfeited.

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On Exportation of Wine in Bottles, Bond to be given.

LXXXIII. PROVIDED also, and be it further enacted, Wine may be That nothing herein contained shall extend or be construed imported into Guernsey, &c. to extend to prevent the Importation into, or Exportation in Cases, &c. from, the said Islands of Guernsey, Jersey, Alderney, or Sark, or either of them, of any Wine in Bottles shipped in Cases or Casks only, each containing at least Three Dozen reputed Quart Bottles, or Six Dozen reputed Pint Bottles: PROVIDED always, that before any such Wine in Bottles shall be shipped for Exportation to or for Great Britain or Ireland, the Master or other Person having the Charge or Command of the Ship, Vessel, or Boat in or on board of which such Wine shall be so intended to be exported, together with one other sufficient Surety, shall give Bond in the Penalty of Forty Shillings per Gallon, that the Wine so shipped shall (the Danger of the Seas and Enemies excepted) be duly entered and landed at the Port or Place in Great Britain or Ireland to or for which the same shall be declared at the Time of giving such Bond, (which Bond and Declaration the proper Officer of His Majesty's Customs is hereby authorized and empowered to take); and such Officer is required to furnish the Master, or other Person having the Charge or Command of the Ship, Vessel, or Boat in which any such Wine may be, with a Certificate specifying the Number of such Packages as aforesaid, and the Quantity of Wine contained in each, the Date of the Bond, and the Name of the Port or Place to or for which the same shall be so declared; AND such Bond so given as aforesaid shall not be delivered up or cancelled until a Certificate under the Hand of the proper Officer of the Customs in Great Britain or Ireland, of the due landing of the Wine mentioned therein, shall be produced to and left with the Officer taking the said Bond within Three Months after the Date of such Bond.

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LXXXIV. AND be it further enacted, That every Person who shall be found or discovered to have been on Vessel or Boat liable to Forfeiture under any board 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 having had on board, or in any Manner attached or affixed thereto, or

Penalty on Persons found on board Vessels

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

British Coals

not to be re

exported from British Possessions.

Act may be altered this Session.

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 Chace, or staved or destroyed, shall forfeit the Sum of One hundred Pounds.

LXXXV. AND be it further enacted, That it shallnot be lawful for any Person to re-export, from any of His Majesty's Possessions Abroad to any Foreign Place, any Coals the Produce of the United Kingdom; - and that no such Coals shall be 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.

LXXXVI. AND be it further enacted, That this Act may be amended, altered, or repealed by any Act to be passed in the present Session of Parliament.

ANNO SEXTO

GEORGII IV. REGIS.

CA P. CXV.

An Act for regulating the Trade of the Isle of
Man. (1)
[5th July 1825.]

WHEREAS an Act was passed in the present Session

of Parliament, intituled An Act to repeal the several 6 G. 4. c. 105. Laws relating to the Customs, in which it is declared, that the Laws of the Customs have become intricate by reason of the great Number of Acts relating thereto which have been passed through a long Series of Years; and it is therefore highly expedient for the Interests of Commerce and the Ends of Justice, and also for affording Convenience and Facility to all Persons who may be subject to the Operation of those Laws, or who may be authorized to act in Execution thereof, that all the Statutes now in force relating to the Customs should be repealed, and that the Purposes for which they have from Time to Time been made should be secured by new Enactments, exhibiting more perspicuously and compendiously the various Provisions contained in them: And whereas by the said Act the various Acts made for the Regulation of the Customs of the Isle of Man will be repealed: And whereas it is expedient to make Provisions for the future Regulations of the Trade of the said Isle after such Repeal shall have effect, to the Intent that the Inhabitants of the said Isle may import Articles of Foreign Production sufficient for their own Use and Consumption, and may export the Productions and Manufac tures of the said Isle without Risk to the Revenue of the

(1) For Ordinary Regulations, Inwards and Outwards, see, under respec tive Heads, Cap. 107; and General Index.

Commencement of Act.

Duties specified in Table payable on the Importation of Goods into the

Isle of Man.

6o GEO. 4. United Kingdom or Injury to the Trade thereof; be it therefore enacted by the King'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 Fifth Day of January One thousand eight hundred and twenty-six, 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.

II. AND be it further enacted, That there shall be raised, levied, collected, and paid unto His Majesty, His 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 Importation into the Isle of Man, of the several Goods, Wares, and Merchandize, according to the Quantity or Value thereof specified in such 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 into the Isle of Man.

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Timber,

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Gallons

for every 1007. of
the Value thereof
every 100%. of the

10 0 0

Value thereof 10 0 0

Goods, Wares, and Merchandize, imported
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,
for every 100l. of the
Value thereof

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Goods, Wares, and Merchandize, imported from the United Kingdom, and not herein before charged with Duty

for

every 100%. of the Value thereof Goods, Wares, or Merchandize, imported from any Place from whence such Goods may be lawfully imported into the Isle of Man, and not herein-before charged with Duty for every 100%. of the Value

500

2 10 0

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Except the several Goods, Wares, and Merchandize fol- Exemptions. lowing, and which are to be imported into the Isle of Man, Duty free; (that is to say),

Flax, Flax Seed, Raw or Brown Linen Yarn, Wood Certain Goods Ashes, Weed Ashes, Flesh of all Sorts; also Corn, in any Ship from any Place. Grain, or Meal of all Sorts when importable; any of which Goods, Wares, or Merchandize may be imported into the said Isle from any Place in any Ship or Vessel. Any Sort of White or Brown Linen 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, Soapers Waste, Packthread, small Cordage for Nets, Salt, Boards, Tim

British Goods in British Ships

from United Kingdom.

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