-

or the full

Cattle and Carriages used or employed therein; and
every Person offending therein shall forfeit for every such Penalty.
Offence the Sum of One hundred Pounds,
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 Commis-
sioners 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 bond 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 Quantity of and Tobacco, for Use of Seamen :

Spirits, Tea,

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

(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, — or any 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.

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 Exchequer 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 of 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

-

sioners are hereby authorized to direct the same to be paid out of the said Monies so retained, to such Person or Persons as may be entitled to receive the same.

XVI. AND be it further enacted, That there shall be provided and kept, by the Receiver General or Collector of the Duties of Customs in the Isle of Man for the Time being, a Book or Books, in which the Duties of Customs arising and payable within the Isle of Man under this Act, or any Act or Acts at any Time in force relating to such Duties, shall be entered separate and under distinct Heads, specifying the respective Amount of the Duties of Customs on the several Articles licensed under this A ct and the Amount of Duties on Goods, Wares, or Merchandize, paying Duties according to the Value thereof;

OR if any of the said Duties, or any Part or Proportion of any such Duties, shall at any time hereafter be repealed, altered, or varied, or if any former Duties of Customs have, since the Fifth Day of July One thousand eight hundred and ten, been repealed, altered, or varied, then and in any such Case the Average Produce of the Duties or Proportion of Duties so repealed, altered, or varied for the Three Years preceding the Fifth Day of January immediately preceding such Repeal, Alteration, or Variation of such Duties as aforesaid, shall be entered distinctly and separately in such Book or Books as aforesaid; AND if any new Duties have been, since the said Fifth Day of July One thousand eight hundred and ten, or shall be granted in lieu of any Duties so repealed, altered, or varied, then and in such Case the Duties or such a Proportion thereof as shall be equal to any Duties so repealed, or to such Proportions of any such Duties as shall have been or shall be so altered or varied, shall also be entered distinctly and separately in such Book or Books.

Account to be kept by Receiver

General of the

Isle of Man,

XVII. AND be it further enacted, That the Receiver Receiver GeneGeneral or Collector of the Duties of Customs in the said ral to make out Island for the Time being shall, as soon after the Ex- Quarterly Accounts, piration of each Quarter of every Year (ending on the Fifth Day of January, the Fifth Day of April, the Fifth Day of July, and the Tenth Day of October respectively, in each Year), as the same can be done, make out an Account of the gross Produce of the Duties of Customs, payable and arising within the said Island in the preceding Quarter, in such Form as shall be directed by the said

and transmit Duplicates to

the Treasury, to

the Auditor of

the Exchequer, and to the Duke

of Atholl.

Act may be altered this Session.

-

6° GEO. 4. Commissioners of His Majesty's Treasury, or any Three of them for the Time being; and shall transmit and certify a Duplicate of such Account to the said Commissioners of His Majesty's Treasury for the Time being, — and another Duplicate, so certified, to the Auditor for the Time being of the Exchequer, and another thereof to the most Noble John Duke of Atholl, or to the Person entitled for the Time being to any Annuity out of the said Consolidated Fund, to be calculated on any Amount of such Duties, under any Act or Acts now in force, or hereafter to be made, or to any Person or Persons appointed by him or them, by Writing under his or their Hand or Hands, to receive the same; AND if any such Receiver General shall refuse or neglect to make out such Account, or to transmit such Duplicates as aforesaid, for the Space of One Month after the same can be done, such Receiver General shall forfeit for every such Offence the Sum of Two hundred Pounds, and a further Sum of Two hundred Pounds for each and every Month succeeding such first Month for which he shall omit or neglect to make out such Account, or to send such Duplicates so certified as aforesaid, and to be recovered in any of His Majesty's Courts at Westminster, by Action, Bill, Plaint, or Information, in which no Essoign or Wager of Law shall be allowed, or into any Court in the said Island; and every such Penalty shall d go and be applied to the Use of the said John Duke of Atholl, or the Person or Persons for the Time being entis tled to such Annuity as aforesaid. mai

--

1

XVIII. AND be it further enacted, That this Act may be altered, varied, or repealed, by any Act or Acts to be passed in this present Session of Parliament.

it.

An Act for regulating Vessels carrying Passengers to Foreign Parts. (1)

[5th July 1825.]

WHEREAS an Act was passed in this 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 that it is therefore highly expedient for the Interest 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 the 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 Laws relating to the carrying of Passengers to Foreign Parts will be repealed, and it is expedient to make new Provisions in lieu 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 CommenceDay of January One thousand eight hundred and twenty- ment of Act.

(1) For Passengers passing between Great Britain and Ireland, see Act

4 Geo. 4. Cap. 88. Appendix.