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Sugar Bounty.

Export Bond in United Kingdom made applicable.

Certificate of landing.

Goods laden in
Foreign Ports.

Licence to be delivered up.

Application for
Licence to be
delivered to
Officers at

Douglas, be-
tween 5th May
and 5th July.

Account to be delivered to the Governor.

(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:

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(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 the Oath, 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 a - Certificate of the due landing of the Goods at the Port of Douglas be produced from the Collector and Controller of the Customs at that Port:

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(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 indorsed 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 Controller of that Port.

V. AND be it further 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 Controller 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 Controller 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 Governor or Lieutenant Governor of the said Isle for the Time being.

Governor to

allot Quantities;

VI. AND be it further enacted, That within Fourteen Days after the Receipt of such Copy, the Governor or Lieutenant Governor of the said Isle 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 of any Article 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 he shall judge most fair and equitable; — and shall cause a Report thereon to be drawn up in Writ- and report to ing, and sign and transmit the same to the Lords Commis- Treasury and sioners of His Majesty's Treasury of the United Kingdom of Customs. of Great Britain and Ireland,—and shall cause a Duplicate of such Report so signed to be transmitted to the Commissioners of Customs.

Commissioners

grant Licences

according to Report of Governor.

VII. AND be it further enacted, That upon Receipt of Commissioners such Duplicate Report the Commissioners of Customs shall of Customs to grant Licences, to continue in force for any Period until the Fifth Day of July then next ensuing, for the Importation into the Isle of Man of the Quantities of such Goods as are allowed by Law to be so 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 Controller of Douglas, to be by them delivered to the different Applicants, after taking Bond for the same under the Provisions of this Act.

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given.

VIII. AND be it further enacted, That previous to the Before Delivery Delivery of any such Licences to the Persons to whom of Licences, they are granted, the Collector and Controller of Douglas Bond to be shall take the Bond of such Persons to His Majesty, His Heirs and Successors, with sufficient Security for the Importation of the Articles for which the said Licences are respectively granted, on or before the Fifth Day 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:

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PROVIDED always, that if any Person to whom such Licence shall be granted, shall not have given such Bond prior to the Fifth Day of January next after the granting such Licence, it shall be lawful for the Gover

Licence not

taken up, may

be transferred by Governor.

Counterfeiting or falsifying Licence, Penalty 5001.

Licence Goods
not to be re-
exported; nor
carried Coast-
wise, unless in
Vessels of
100 Tons.

Wine removed
Inland, &c.

Foreign Goods

not to be

exported to

United

Kingdom.

Goods imported

contrary to

Law, forfeited,

&c.

nor or Lieutenant Governor of the said Isle, if he shall see fit, to transfer any such Licence to any other Person who shall be desirous to take up the same, and willing and able to give such Bond; and such Transfer shall be notified by Indorsement on the Licence signed by such Governor or Lieutenant Governor.

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IX. AND be it further enacted, That if any Person or Persons shall counterfeit or falsify any Licence or other Document required for the Importation into the Isle of Man of any Goods which would otherwise be prohibited to be imported into the said Isle, or shall knowingly or wilfully make use of any such Licence or other Document, so counterfeited or falsified, such Person or Persons shall for every such Offence forfeit the Sum of Five hundred Pounds.

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X. AND be it further enacted, That it shall not be lawful to re-export from the Isle of Man, any Goods which have been imported into the said Isle with Licence of the Commissioners of Customs as aforesaid; and that 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 at the least, and in the same Packages in which such Goods were imported into the said Isle; and that it shall not be lawful to remove any Wine from one Part of the said Isle to another, — by Land, except in such Packages or in Bottles.

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XI. AND be it further enacted, That 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. (1)

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XII. AND be it further enacted, That if any Goods or exported, &c. shall be imported into or exported from the Isle of Man; or carried Coastwise from one Part of the said Isle to another Part of the same; - or shall be waterborne, or brought to any Wharf or other Place, with Intent to be waterborne, to be so exported or carried; or shall be removed by Land within the said Isle, contrary to any of the Directions or Provisions of this Act; THE same, and the Packages containing the same, shall be forfeited, together with all Ships, Vessels, or Boats, and all

Forfeiture of
Vessels, &c.

(1) See Prohibition to import into United Kingdom, Cap. 107. § 52.

Cattle and Carriages used or employed therein;

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every Person offending therein shall forfeit for every such Penalty. Offence the Sum of One hundred Pounds,

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or the full Amount of all Duties which would be payable in respect of such or similar Goods for Home Consumption of the same in the United Kingdom, at the Election of the Commissioners of Customs.

XIII. AND be it further enacted, That the several Sorts of Goods enumerated or described in the Schedule hereinafter contained, denominated "Schedule of Prohibitions (1)," shall not be imported into the Isle of Man; (that is to say),

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 (2), Cotton Cloth, Linen Cloth (3), Glass Manufactures, Woollen Manufactures, unless bona fide laden in and imported directly from the United Kingdom: British distilled Spirits :

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. (4)

for the Use

Goods prohibited to be imported into the

Isle of Man.

Limiting the Spirits, Tea, and Tobacco, for Use of

Quantity of

Seamen :

XIV. AND whereas it is expedient that the Quantities of -Spirits, and Tobacco, and Tea, allowed to be exported in decked Vessels or open Boats respectively, bound from the Isle of Man to Great Britain or Ireland, of the Seamen then belonging to and on board such decked Vessels or open Boats, should be limited;—be it therefore enacted, THAT if any decked Vessel, bound from In decked the Isle of Man to any Port of Great Britain or Ireland, Vessels. shall have on board, for the Use of the Seamen, Spirits exceeding the Quantity of Half a Gallon for each

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(1) See Vessels hovering, Cap. 108. § 9.

any

(2) N. B.-Linen Yarn, paying only 1s. the Cwt. in United Kingdom, is not prohibited in the Isle of Man, Cap. 111. Table.

(3) Linen and Cotton Manufactures of the Isle are imported Duty-free into United Kingdom, although made of Foreign Materials, see Cap. 107. $38; and Linen of the Isle exported through United Kingdom receives the Bounty, see Cap. 113. § 2.

(4) See Table of Prohibitions, Cap. 107. § 52. See also as to Corn,

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 such VesIn open Boats. sel; 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, or any Tobacco exceeding One Half of a Pound Weight for each Seaman, 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.

Management of
Duties.

Duties to be paid into the Exchequer.

Part of Duties may be retained for Expences of the Govern..

ment.

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or any

of

XV. AND be it further enacted, That the Duties of Customs shall be raised, levied, collected, paid, recovered, and accounted for under the Authority and Direction or under the Management and Controul of the Commissioners of His Majesty's Customs, and except the necessary Charges of raising, collecting, levying, recovering, and accounting for the same, the said Rates and Duties shall from Time to Time (subject to the Deductions herein-after mentioned) be brought and paid into the Receipt of His Majesty's Exche quer distinctly and apart from all other Branches of the Public Revenue, and shall go to and make Part of the Consolidated Fund of the United Kingdom of Great Britain and Ireland: PROVIDED always, that any the Collectors of Customs of the said Isle shall, and he and they is and are hereby authorized and required, agreeably to such Directions as shall from Time to Time be given for that Purpose by the Commissioners of His Majesty's Customs, to retain such Sum or Sums of Money in his or their Hands as may be sufficient to defray the necessary Expences 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 fit and proper Charges to be deducted from and paid out of the Duties of Customs collected in the said Isle of Man, and also for the Purpose of defraying any Bounties that may be due by Law upon Herrings caught by the Inhabitants of the said Isle of Man; and upon the Amount of the said Expences Charges, and Bounties being ascertained, the said Commis

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