8 Geo. 1. c. 18.

Veffels of

40

tons, or under

officers, &c.

thereof the commiffioners of his Majesty's customs shall and may cause the same to be publickly burnt; and shall and may allow the officer for his encouragement, in making the feizure, one penny for every pound weight of fuch ftalks or stems fo feized and condemned, clear of all charges of condemnation. XIV. And whereas by an act passed in the eighth year of his prefent Majefty it is enacled, That every ship, veel or boat, of the burthen af forty tons or under, importing foreign brandy, arrack, feized importArong waters or spirits, fhall be forfeited, with all her tackle, fur- ing brandy, niture and apparel; and after condemnation thereof, the principal of- &c. may be used by custom ficers of the customs in the port or place, where the fame fhall be at the time of condemnation, are thereby directed to caufe the hull of fuch fhip, veffel or boat to be burnt and wholly destroyed: and whereas by the fame act it is likewife enacted, That if any boat, wherry, pinnace, barge or galley rowing or made cr built to row with more than four oars, fhall be found upon the water, or in any barge-houfe, work-house, fhed, or other place within any of the counties of Middlesex, Surrey, Kent or Effex, or in the river of Thames, either above or below London-Bridge, or within the limits of the ports of London, Sandwich or Ipfwich, or the members or creeks to them or either of them refpectively belonging (except as therein is excepted) fuch boat, wherry, pinnace, barge or galley, with all her tackle and furniture, shall be forfeited; and after condemnation thereof, the principal officers of the customs in the port or place, where the fame fhall be at the time of condemnation, are thereby directed to caufe fuch boat, wherry, pinnace, barge or galley, to be burnt and wholly deStroyed: and whereas it will be of fervice to his Majefty in his customs to have the ufe of fuch ships, veffels, boats, wherries, pinnaces, barges or galleys, to prevent the foul traders carrying on their clandeftine defigns, in importing prohibited goods, and fraudulently landing goods liable to the payment of duties, or relanding goods after the Same have beed shipped for exportation; be it enacted by the authority aforefaid, That it thall and may be lawful to and for the commiflioners of his Majefty's cuftoms to caufe any fuch ship, vessel, boat, wherry, pinnace, barge or galley (except as before is excepted) which thall be feized for any of the reafons aforefaid and condemned, to be used by the officers of his Majefty's customs, in cafe the fame or any of them fhall be found to be of fervice, together with the tackle, furniture, apparel and materials belonging thereunto, the officer or officers who seized the fame, being first paid his or their share or shares, according to the direction of the before recited act; any law, ftatute or custom to the contrary notwithstanding.

commiffioners

XV. Provided always, and be it further enacted by the authority aforefaid, That if the commiffioners of his Majesty's Except the customs fhall not think fit, for his Majefty's fervice, to make shall not think use of any fuch fhip, veffel, boat, wherry, pinnace, barge or fitto ufe fuch galley, that then and in such case the faid commiffioners thall vessel. caufe the principal officers of the cuftoms, in the port or place. where the fame fhall be at the time of condemnation, to see the hull thereof burnt, as if this act had never been made.

Juftices where feizures are

made to administer an oath to the

turn the value, &c.

XVI. And whereas in pursuance of several acts of parliament informations are exhibited before the justices of the peace, on feizures made by officers of the customs, falt, excife, or inland duties, of goods clandeftinely run, or being prohibited, and of veffels, boats, perfons to view carriages, horfes, and other cattle, in order to their hearing and dethem, and re- termining the fame; and it being necessary in order thereunto, that a proper valuation be put thereon before the fame are condemned, agreable to the practice now used in his Majesty's court of exchequer ; be it enacted by the authority aforefaid, That one or more juftice or justices of the peace, of the county or place where fuch feizure shall be made, shall have power to administer an oath to fuch perfon or perfons, as they think proper, who shall be skilled in the nature and value of the goods, veffels, boats, carriages, horfes, and other cattle, mentioned to have been feized in the information or informations exhibited before any juftices of the peace, to view the fame, and to make a return of the fpecies, quantity, quality, and value thereof, to fuch juftices of the peace, in a limited time; and after the goods, veffels, boats, carriages, horfes, and other cattle, fhall be condemned by the judgment of fuch juftices of the peace, the fame shall be publickly fold to the best bidder, at such places, and at fuch times, as the faid respective commiffioners fhall think proper; any law, cuftom, or ufage to the contrary notwithstanding. XVII. And for the better preventing frauds in the entring entry, to ex- for exportation any goods, whereon there is a drawback, bounbale, whereon ty or præmium, or of goods prohibited to be worn or used here, or pepper, to the prejudice of the revenue; be it further drawback, &c. enacted by the authority aforefaid, That it fhall and may be lawful to and for any fearcher, or other proper officer of the cuftoms, after the entry of any of the faid goods, and before or after the shipping thereof, to open and ftrictly examine any bale, trufs, cheft, or other package, to fee if the goods are right entred; and if on such examination the fame fhall be found to be right entred, the fearcher or other proper officer fhall, at his own charge, cause the fame to be repacked (which charge fhall be allowed to the faid officer by the commiffioners of the customs, if they think it reasonable) but in cafe the officer fhall on examination find fuch goods to be lefs in quantity or value than is expressed in the exporter's indorsement upon his entry, or that fhall be entred under a wrong denomination, whereby his Majefty would have been defrauded, all fuch goods may be feized, and the same shall be forfeited and loft, and the owner or merchant fhall lofe the benefit of receiving the drawback or bounty for fuch goods, and the value thereof.

Searcher after

amine any

there is a

On difcovery of fraud may

feize.

Goods shipped for exporta

tion without warrant or

XVIII. And whereas great quantities of the goods and merchandizes, on which confiderable duties are due and payable to his Majesty, and divers other forts of goods prohibited to be exportprefence of ed, are by evil-difpofed perfons frequently shipped for parts beofficer, forfeit- yond the feas, without the prefence of the proper officer of the cutoms, to the great prejudice of the revenue, and all fair traders: for the preventing fo great an evil, be it enacted by the autho6

ed.

rity

rity aforefaid, That if any such goods or merchandizes fhall be shipped for parts beyond the feas without a warrant, or without the presence of an officer of the customs appointed for that purpose, all fuch goods and merchandizes, or the value thereof, fhall be forfeited and loft; one moiety whereof to the ufe of his Majesty, and the other moiety to him or them that will feize or fue for the fame; any law to the contrary notwithftanding.

12 Ann. ftat.

2.

XIX. And whereas by an aƐt made and passed in the twelfth Goods year of her late Majefly's reign, it is enacted, That the commif- brought into his Majefty's fioners of the customs for the time being hall in all cafes, where warehouses regoods are brought into his Majesty's fore-houses for fecurity of the maining there cuftoms, or other duties due thereon, and which shall have remained fix months to there for the space of twelve months, the duties not paid, compounded be fold. for, or otherwife fecured, cause them to be publickly fold, and the pro- c. 8. duce to be applied as in the faid act is directed: and whereas it is found by experience that the faid time is too long, feveral goods being liable to decay, and thereby leffened in their value; be it therefore declared and enacted by the authority aforefaid, That it fhall and may be lawful for the commiffioners of the customs for the time being, to cause all fuch goods, which are or shall be brought into his Majesty's warehouses, and fhall have remained there for the space of fix months, to be publickly fold, and the produce to be applied as in the faid act is directed and appointed; any thing in the faid act, or in any other act to the contrary notwithstanding.

warehoused

XX. And whereas by an act made in the fixth year of his present Damaged Majefty, it is amongst other things enacted, That any merchant, or wines to be other perfon, who shall find his wine fo damaged, corrupt or unmer- and fold to be chantable, and fhall think fit to stave, spill, or otherwise destroy the distilled into fame, fhall, over and above the duties, be allowed as a compenfation brandy. for the freight, and other charges, for every ton of wine of the growth 6 Geo. 1. c.12. of Germany, or wines which pay duty as fuch, and of the growth of France, the fum of four pounds; and wines of the growth of Spain, Portugal, or elsewhere, the fum of eight pounds per ton; which allowances have been by experience found too great, several perfons having found it their intereft to import mean and corrupt wines, for the fake only of the faid allowances, to the lefening of his Majefty's revenue: for the better preventing whereof, be it further enacted by the authority aforefaid, That it fhall and may be lawful for the commiffioners of his Majefty's customs, to cause fuch wines as any merchant or other perfon fhall refuse to pay or fecure the duties for, as being damaged, corrupt or unmerchantable, to be received into the cuftody of proper officers of the customs, together with the cafks or other package containing the fame, and put into proper warehouses; and the faid commiffioners are hereby impowered to cause such wines, instead of their being ftaved, fpilt, or otherwise destroyed, by virtue of the said act of the fixth year of his Majefty's reign, to be publickly fold, in order to be diftilled into brandy, or to be made into vinegar, taking fufficient fecurity to his Majefty's ufe,

that

that fuch wines be not made use of for any other purpose whatThe produce foever; fuch fecurity to be difcharged on a proper certificate, of the fale to that fuch wines have been fo made ufe of within three months be paid to the after the fame fhall have been delivered out of fuch warehouses; merchant, not exceeding the and the commiffioners of the customs fhall cause the produce allowances of fuch fale, without fee or reward, to be paid to the merchant, 6 Geo. 1. c.12. or other perfon, as a compenfation for the freight, and other

No drawback

charges of fuch wine, not exceeding the allowances aforefaid; and in cafe there fhall be any overplus arifing by fuch fale, beyond the faid allowances for freight, and other charges, the faid commiffioners hall cause the fame to be replaced to the duties, out of which the charges of warehouse rent, and other charges attending the keeping and felling the faid wines, are or fhall be paid; any law, cuftom or ufage to the contrary notwithstanding.

XXI. And whereas great fums of money are paid out of his Mafor tobacco, or jeffy's duties of customs on account of debentures for tobacco, and other foreign goods, to the Ille of foreign goods and merchandizes shipt for exportation to the Ifle of Man, after Man; and it being found by experience, that the greatest part of 24 July 1726. Such tobacco, and other foreign commodities, are shipt for the Isle of Man, with no other intent than fraudulently to reland the fame on the coast of Great Britain or Ireland, by which evil practices his Majelly's revenues of customs are very much leffened, and the fair traders prejudiced and difcouraged in their trade: for remedy whereof, be it enacted by the authority aforefaid, That no drawback shall be allowed for any tobacco, or other foreign goods or commodities whatfoever, exported after the twenty fourth day of July in the year of our Lord one thousand seven hundred and twenty fix, from Great Britain or Ireland to the Isle of Man; any law, cuftom or ufage to the contrary notwithitanding.

2

No commodi

or Ireland.

XXII. And be it further enacted by the authority aforefaid, ties, except of That no tobacco, wine, brandy, East-India, or other goods or the growth, &c. of the Ifle commodities whatsoever, other than fuch as are of the growth, of Man, to be product or manufacture of the Isle of Man, thall be brought brought into from the said island, after the faid twenty fourth day of July, Great Britain into the kingdoms of Great Britain or Ireland, or within the limits of any port thereto belonging, on any pretence whatsoever; and in case any fhip, veffel or boat, having on board any fuch goods brought from the faid Isle of Man (except as aforefaid) fhall be found within the limits of any port of Great Britain or Ireland, or difcovered to have been within the limits of any port of Great Britain or Ireland as aforefaid, whether bulk has been broke or not, having fuch goods on board as aforesaid, fuch ship, veffel or boat, together with the tackle, apparel and furniture, and alfo all fuch goods fo found on board, or the the value thereof, shall be forfeited and loft; and every perfon who shall take any fuch commodities (except as aforefaid) out. of any fhip, veffel or boat, coming from the Isle of Man, within the limits of any port as aforefaid, or carry the fame on fhore, or convey the fame from the thore when landed, con

Penalty.

trary

trary to the true intent and meaning of this act, or be aiding or affifting therein, fhall forfeit the fum of one hundred pounds, or fuffer fix months imprisonment, at the difcretion of the

court, in which he fhall be convicted of such offence.

XXIII. And be it further enacted by the authority aforefaid, Entring foThat if any merchant or other perfon fhall, after the faid four reign goods and twentieth day of July one thousand seven hundred and for exportatwenty fix, enter any foreign goods for exportation, to parts be- tion, to obtain yond the feas, other than to the faid Isle of Man, in order to a drawback, obtain the drawback for the fame, and fuch goods fhall never- them in the and landing theless be carried to the said ifland and there landed, contrary Isle of Man, to the true intent and meaning of this act, that then and in fuch cafe, the exporter of fuch goods thall forfeit the drawback, or the amount thereof, paid or to be paid for the fame, as also the treble value of the faid goods; and the master of the ship or vessel on board which fuch goods fhall be fhipt and landed as aforefaid, fhall be fubject and liable to the fame penalties and forfeitures, and fhall alfo fuffer fix months imprifonment, without bail or mainprize.

the penalty,

foreign goods

XXIV. And be it enacted by the authority aforefaid, That Ife of Man to from and after the said four and twentieth day of July one thou- be added to sand seven hundred and twenty fix, the Isle of Man fhall be the oath in all added to, and included in the oath, upon all debentures for debentures for foreign goods exported, whereon the exporter is to fwear that fuch goods are not landed, or intended to be landed in Great Britain, or Ireland respectively, without which the officers of the customs shall not fuffer the debentures to pafs; any law or custom to the contrary notwithstanding.

exported.

chafe of the

XXV. And for the better enabling his Majefty to prevent Treasury in the said frauds and abuses, in the exporting or importing goods behalf of the and merchandizes to and from the Isle of Man, be it further en- crown, may acted by the authority aforefaid, That it fhall and may be law- treat for the ful to and for the commiflioners of his Majesty's treasury now or abfolute purfor the time being, or any three or more of them, or the lord Ile of Man. high treasurer for the time being, on the behalf of his Majefty, his heirs and fucceffors, and alfo to and for the right honourable James earl of Derby, his tenants or affigns, the right honourable John lord Afhburnham, for and on behalf of his daughter Henrietta Bridget Ajhburnham, an infant, Bryan Fairfax, efquire, trustee for the faid infant, or the furvivor of them, and all or any other perfon or perfons claiming or to claim by, from, or under the faid earl, or any of his ancestors, to treat, contract and agree for the abfolute purchase or fale, release or furrender, to or for the use of his Majesty, his heirs and fucceffors, of all or any estate, right, title or intereft, which he the laid earl, his tenant, the faid Henrietta Bridget Ashburnham, or such other person or perfons now have or claim, or can or may have or claim in or to the faid island or lordship of Man, or in or to all or any regalities, powers, honours, fuperiorities, jurifdictions, rights, privileges, duties, cuftoms, revenues, profits, or other advantages whatfoever, in, over, or about the faid and

Y 3

of