deemed to be the Trustees only, shall not by reason thereof be XLVI. And be it enacted, That when any Transfer of any Ship or Vessel, or of any Share or Shares thereof, shall have been made as a Security for the Payment of any Debt or Debts, either by way of Mortgage or of Assignment as aforesaid, and such Transfer shall have been duly registered according to the Provisions of this Act, the Right or Interest of the Mortgagee or other Assignee as aforesaid shall not be in any Manner affected by any Act or Acts of Bankruptcy committed by such Mortgagor or Assignor, Mortgagors or Assignors, after the Time when such Mortgage or Assignment shall have been so registered as aforesaid, notwithstanding such Mortgagor or Assignor, Mortgagors or Assignors, at the Time he or they shall so become bankrupt as aforesaid, shall have in his, her, or their Possession, Order, and Disposition, and shall be the reputed Owner or Owners of the said Ship or Vessel, or the Share or Shares thereof so by him or them mortgaged or assigned as aforesaid, but such Mortgage or Assignment shall take place of and be preferred to any Right, Claim, or Interest which may belong to the Assignee or Assignees of such Bankrupt or Bankrupts in such Ship or Vessel, Share or Shares thereof, any Law or Statute to the contrary thereof notwithstanding. Transfers. Transfers of Ships for Security of Debts being registered, Rights of Mortgagee not affected by any Act of Bankruptcy of Mortgagor, &c. XLVII. And be it enacted, That it shall and may be lawful for Governors of any Governor, Lieutenant Governor, or Commander-in-Chief of Colonies, &c. any of Her Majesty's Colonies, Plantations, Islands, or Territories, may cause Proand they are hereby respectively authorized and required, if any to be stayed. ceedings in Suits Suit, Information, Libel, or other Prosecution or Proceeding of any Nature or Kind whatever shall have been commenced or shall hereafter be commenced in any Court whatever in any of the said Colonies, Plantations, Islands, or Territories respectively touching the Force and Effect of any Register granted to any Ship or Vessel, upon a Representation made to any such Governor, Lieutenant Governor, or Commander-in-Chief, to cause all Proceedings thereon to be stayed, if he shall see just Cause so to do, until Her Majesty's Pleasure shall be known and certified to him by Her Majesty, by and with the Advice of Her Majesty's Privy Council; and such Governor, Lieutenant Governor, or Commanderin-Chief is hereby required to transmit to One of Her Majesty's Principal Secretaries of State, to be laid before Her Majesty in Council, an authenticated Copy of the Proceedings in every such Case, together with his Reasons for causing the same to be stayed, and euch Documents (properly verified) as he may judge necessary, for the Information of Her Majesty. XLVIII. And Pena'ty for making false Declaration or falsifying any Document. Owners to give lectors of Cus- Or if Vessels absent from the Port of Regis Years, to state try for Three the Cause. Failing to give such Notices, &c. to forfeit 51. How Penalties are to be recovered; and Officers Shares. Alteration of XLVIII. And be it enacted, That if any Person or Persons shall falsely make Declaration to any of the Matters herein-before required to be verified by Declaration, or if any Person or Persons shall counterfeit, erase, alter, or falsify any Certificate or other Instrument in Writing required or directed to be obtained, granted, or produced by this Act, or shall knowingly or wilfully make use of any Certificate or other Instrument so counterfeited, erased, altered, or falsified, or shall wilfully grant such Certificate or other Instrument in Writing, knowing it to be false, such Person or Persons shall for every such Offence forfeit the Sum of Five hundred Pounds. XLIX. And be it enacted, That the Person or Persons registered as Owner or Owners of any British Ship or Vessel which shall have been lost or taken by the Enemy, or burnt or broken up, or otherwise prevented from returning to the Port to which such Ship or Vessel belongs, or which shall on any account have lost or forfeited the Privileges of a British Ship, shall, immediately upon obtaining Knowledge of any of the Circumstances aforesaid, give Notice in Writing of such Circumstances to the Collector or Comptroller of the Customs at the Port of Registry of such Ship or Vessel. L. And be it enacted, That in all Cases where any British registered Ship or Vessel shall have been absent from the Port of Registry for the Space of Three Years, the Person or Persons registered as the Owner or Owners of such Ship or Vessel shall in like Manner give Notice in Writing to the Collector or Comp troller of the Customs at such Port, stating therein the Cause of such Absence, and that the said Vessel has not forfeited her Privileges as a British Ship. LI. And be it enacted, That every such Owner or Owners failing to give such Notice in either of the Cases aforesaid, or making any untrue Statement in respect of any such Ship or Vessel, shall forfeit the Sum of Five Pounds. LII. And be it enacted, That all the Penalties and Forfeitures inflicted and incurred by this Act shall and may be sued for, prosecuted, recovered, and disposed of in such Manner, and by such Ways, Means, and Methods, as any Penalties or Forfeitures inflicted or which may be incurred for any Offences committed against any Law relating to the Customs may now legally be sued for, prosecuted, recovered, and disposed of; and that the Officer or Officers concerned in Seizures or Prosecutions under this Act shall be entitled to and receive the same Share of the Produce arising from such Seizures as in the Case of Seizures for unlawful Importation, and to such Share of the Produce arising from any pecuniary Fine or Penalty for any Offence against this Act as any Officer or Officers is or are now by any Law or Regulation entitled to upon Prosecutions for pecuniary Penalties. LIII. And be it enacted, That this Act may be amended or repealed by any Act to be passed in this Session of Parliament. САР. 6 6 CA P. XC. An Act for granting Duties of Customs. [4th August 1845.] HEREAS an Act was passed in the Session of Parliament holden in the Third and Fourth Years of the Reign of King William the Fourth, intituled An Act for granting Duties & 4W.4. c. 56. of Customs, whereby the several Duties of Customs were con'solidated into One Act: And whereas since the passing of the 'said Act divers Parts of Acts altering the said Duties have been 'passed, and it will be of advantage to the Trade and Commerce of the Country that the said several Duties 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 Commencefrom and after the passing of this Act the same shall come into ment of Act. and be and continue in full Force and Operation for all the Purposes mentioned therein, except where any other Commencement is herein particularly directed. Instead of all other Duties there shall be Duties and paid, &c. the II. And be it enacted, That in lieu and instead of all other Duties and Drawbacks of Customs (except the Duties and Draw backs upon Corn, Grain, Meal or Flour, Sugar, and Molasses) there shall be raised, levied, collected, and paid unto Her Majesty, Her Heirs and Successors, upon Goods, Wares, and Merchandize Drawbacks imported into or exported from the United Kingdom, the several specified in the Duties of Customs, and there shall be allowed the several Draw- Tables annexed. backs, as the same are respectively inserted, described, and set forth in Figures in the Tables marked (A.) and (B.) to this Act annexed, together with the additional Duties herein-after mentioned. Duties on Corn, &c. to be raised, tioned in this as Duties men III. And be it enacted, That the Duties imposed upon Corn, Grain, Meal, and Flour by an Act passed in the Session of Parliament holden in the Fifth and Sixth Years of the Reign of Her present Majesty, intituled An Act to amend the Laws for the Act. Importation of Corn, shall be raised, levied, collected, and paid in such and the same Manner in all respects as the several Duties of Customs mentioned in this Act are directed to be raised, levied, collected, and paid. An additional Gallon to be levied upon Spirits, and of IV. And be it enacted, That there shall be charged, raised, levied, collected, and paid unto Her Majesty, Her Heirs and Successors, in addition to the Duties mentioned in the said Table marked (A.), upon every Gallon of Spirits or Strong Waters of all Sorts imported into the United Kingdom a further Duty of Fourpence, and upon all the Articles enumerated in the said Table upon all other marked (A.), except Spirits and Strong Waters, a further Duty of Articles. Five per Centum upon the Amount of the several Duties in and by the said Table marked (A.) respectively charged upon the said Articles, and each of them, except the following Articles; (that is to say,) Isinglass; Oils, chemical, essential, or perfumed; Pickles Goods having paid Duties imposed by former Acts to be entitled to Drawbacks. Goods in Warehouse liable to Duties. Duties, &c. to of Customs. Verdigris; Yarn Cable; Glass of all Sorts. V. And be it enacted, That the Amount of Drawbacks granted, allowed, and made payable upon Goods, Wares, and Merchandize exported from or used or consumed in Great Britain or Ireland, under or by virtue of any Act or Acts in force in Great Britain or Ireland, on or immediately before the passing of this Act, shall remain and continue payable with respect to such Goods, Wares, and Merchandize as, having paid the Duties imposed upon the Importation thereof by any such Act or Acts, shall, from and after the passing of this Act, be exported from or be so used or consumed in Great Britain or Ireland respectively. VI. And be it enacted and declared, That all Goods whatsoever which shall have been warehoused without Payment of Duty upon the first Importation thereof, and which shall be in the Warehouse at the Commencement of the Duties imposed by this Act, shall be deemed and taken to be liable to such Duties. VII. And be it enacted, That the Duties and Drawbacks by be managed by this Act imposed and allowed shall be under the Management Commissioners of the Commissioners of Her Majesty's Customs, and shall be ascertained, raised, levied, collected, paid, and recovered, and allowed and applied or appropriated, under the Provisions of an Act passed in the present Session of Parliament, intituled An Act for the general Regulation of the Customs. Additional Duties to be levied on Foreign Merchandize, &c. VIII. And be it enacted, That it shall be lawful for Her Majesty, by and with the Advice of Her Privy Council, by Her Order in Council, from Time to Time to order and direct that there shall be levied and collected any additional Duty, not exceeding One Fifth of the Amount of any existing Duty, upon all or any Goods, Wares, or Merchandize, the Growth, Produce, or Manufacture of any Country which shall levy higher or other Duties upon any Article the Growth, Produce, or Manufacture of any of Her Majesty's Dominions than upon the like Article the Growth, Produce, or Manufacture of any other Foreign Country, and in like Manner to impose such additional Duties upon all or any Goods when imported in the Ships of any Country which shall levy higher or other Duties upon any Goods when imported in British Ships than when imported in the national Ships of such Country, or which shall levy higher or other Tonnage or Port or other Duties upon British Ships than upon such national Ships, or which shall not place the Commerce or Navigation of this Kingdom upon the Footing of the most favoured Nation in the Ports of such Country, and either to prohibit the Importation of any manufactured Article the Produce of such Country in the event of the Export of the raw Material of which such Article is wholly or in part made being prohibited from such Country to the British Dominions, or to impose an additional Duty, not exceeding 6 exceeding One Fifth as aforesaid, upon such manufactured Article, and also to impose such additional Duty in the Event of such raw Material being subject to any Duty upon being exported from the said Country to any of Her Majesty's Dominions; and all Duties imposed by any such Order shall be deemed to be Duties imposed by this Act. IX. And whereas by an Act passed in the Fifty-ninth Year ' of the Reign of His late Majesty King George the Third, intituled 'An Act to carry into effect a Convention of Commerce concluded 'between His Majesty and the United States of America, and a 6 59 G.3. c. 54. as well as United States and to Duties well as on Ships. ' Treaty with the Prince Regent of Portugal, divers Provisions and Portugal, were made respecting the Duties payable and the Bounties and 'Allowances to be granted upon the Importation and Exportation on Goods as of Goods, Wares, and Merchandize into or from the United 'Kingdom in Vessels of the United States and in Portuguese Vessels, and respecting the Repayment to certain Corporations, Bodies Politic and Corporate, and sundry other Persons, of the 'Amount of the Sums of Money of which they would be deprived by means of the said Act, and it was thereby enacted that the 'said Act should continue in force so long as the Convention 'therein recited between His said late Majesty and the United States of America, and the Treaty therein recited between His 'said late Majesty and His Royal Highness the Prince Regent of 'Portugal, and so long as any Treaty to be made with any Foreign 'Power with the similar Provisions therein-before recited, should respectively continue in force: And whereas, subsequently to the Enactment of the said recited Act, Her Majesty and Her Royal Predecessors have made and concluded with divers Foreign Powers Treaties containing Provisions similar to those recited in 'the said recited Act, and Doubts have arisen whether, according 'to the true Construction thereof, the said Act doth apply and extend to the Trade and Shipping of such other Foreign Powers, ' and whether the same applies to differential Duties or Charges on Goods imported or exported in Foreign Ships as well as to 'differential Duties and Charges on Foreign Ships, and it is expedient that such Doubts be removed;' be it therefore enacted and declared, That from and after the Ratification of any Treaty heretofore made by Her Majesty or any of Her Royal Predecessors subsequently to the Enactment of the said Act, or of any Treaty which may hereafter be made by Her Majesty, Her Heirs and Successors, with any such Foreign Power, in which Treaty has been or shall be contained Provisions similar to those recited in the said recited Act, all and every the Provisions, Clauses, Matters, and Things in the said recited Act contained shall apply and extend to the Trade and Shipping of such Foreign Powers respectively as fully and effectually to all Intents and Purposes as to the Trade and Shipping of the said United States and of the said Kingdom of Portugal, and also shall apply and extend to differential Duties or Charges on Goods imported or exported in the Ships of such Foreign Powers as well as to differential Duties on the Ships of such Foreign Powers. X. Provided nevertheless, and be it enacted and declared, That the said recited Act doth not extend, and shall not be construed to Recited Act not to be construed as granting |