[from Mills' Statutes, 1821]

[Abstracts of Westminster Statutes relating to Isle of Man]

27th HENRY VIII.

By virtue of this Act, for the general dissolution of the Monasteries, the Monastery and Priory of Douglas and Rushen, and the Fryars Minors, commonly called the Gray Fryers of Brimaken or Bimaken, were vested in his Majesty, his heirs and successors.

33d HENRY VIII.

Declares the Diocese of Chester thenceforth to be taken, named, and reputed of the Province and Arch-bishoprick of York, and of the Metropolitical Jurisdiction of the same, to every effect and purpose, according to the Ecclesiastical Laws of this Realm; and that the Bishop of the same that now is, and all other his successors, shall be Suffragans to the Archbishop of York that now is, and his successors, and to the same shall owe their obedience, and be under the jurisdiction Metropolitical of the same.

That the Bishoprick and Diocese of Man in the Isle of Man, be also annexed, adjoined, and united to the said Province and Metropolitical jurisdiction of York, in all points, and to all purposes and effects as the said Bishoprick of Chester is annexed, adjoined, and united thereto.

15th CHARLES II. Cap. 7. Sect. 21.

Corn, the growth of the Isle of Man, may be imported into Great Britain.

7th GEORGE I. Stat. 1, Cap. 21, I. Sect. 9.

After 24th June, 1721, East India Goods carried into the Isle of Man, except such as are loaden in Great Britain, shall be forfeited, together with the ship, &c.

Officers of the Customs conniving at such importations, or delaying the prosecution, to forfeit £500, and be incapable of holding any office under the Crown.

12th GEORGE 1. Cap. 28, I. Sect. 21.

No Drawback for Tobacco or Foreign Goods to the Isle of Man, after 24th July, 1726.

Sect. 22.–No, commodities (except of the growth, produce, or manufacture of the Isle of Man) to be brought into Great Britain or Ireland, under penalty or forfeiture of vessel, &c.

Sect. 23.–Entering Foreign Goods for exportation to obtain a drawback, and landing them in the Isle of Man liable to same penalty.

Sect. 24.–Isle of Man to be added to the Oath in all Debentures for Foreign goods exported.

' Sect. 25.–The Treasury on behalf of the Crown may treat for the absolute purchase of the Isle of Man.

Sect. 26.–Henrietta Bridget Ashburnham, notwithstanding her minority, may convey her estate therein.

2d GEORGE II. Cap. 7, I.

The Acts of 7th W. III. C. 21; 8th W. III. C. 25; 10th Anne, C. 17, recited.

ENACTS that the same as concerning the duty of 6d. per Mensem, and not hereby altered, shall extend to all ships and vessels belonging to any of his Majesty's subjects in the Islands of Jersey, &c. and Man, and that every seaman and other person serving or employed in any vessel belonging to any British subjects in the said Islands, Colonies, &c., and every Master or Owner working his own vessel, whether employed on the High Seas, or in any Harbour, Port, Bay, or Creek, (other than such apprentices under 18 years of age, as are exempted by 2d Anne, Cap. 6.) and persons employed in boats on the Coasts of the said Islands, &c. in taking fish which are brought fresh on shore to be consumed in the said Islands, &c. and persons employed in boats or vessels that trade only from place to place in any river of the said Islands, &c. or in any open boats on the coasts thereof, shall pay the said duty of 6d. per Mensem, or the value thereof in money of the said Islands, &c. respectively, and proportionably for less thau a month whilst they are so employed; which duty shall be paid by the Masters and Owners of the vessels, who are authorised and required to detain the same out of the wages, shares, or other profits (if any) payable to the seamen or others liable to pay the said duty.

That it shall be lawful for the Receiver or Receivers of the said duty to appoint Collectors in the said Islands, &c. who so appointed shall collect the said duty according to the written instructions of such Receivers, and have such allowances as the Admiralty shall deem reasonable.

5th GEORGE III. C. 26.

RECITES Letters Patent of 6th April, 7th Henry IV, whereby he granted to Sir John De Stanley, Knight, the Island, &c. of Man, and all Islands and Lordships, &c. which did not exceed £400 per annum, TO HOLD to said Sir John Stanley, his Heirs and Assigns, as fully and intirely as Sir William Le Scrope, or any other Lord held same, Rendering two Falcons.

Also, dissolution of Monastery and Priory of Rushen and Douglas, and vestment in the Crown, by Act of 27th Henry VIII.

Also, Act of 33d same King, for transfer of Bishoprick of Man to jurisdiction of York.

Also, that controversy arose amongst Heirs of Sir John De Stanley, on death of Ferdinand Earl of Derby, which was referred to The Lord Keeper and others; and until the same was decided that Lordship of Man was taken into the hands of QUEEN ELIZABETH in 36th year of her reign.

Also, That James I. by Letters Patent dated 17th March, third year of his reign, in consideration of £101.15s.11d demised to Sir Thomas Leigh and Thomas Spencer, the Lands formerly the Monastery of Rushen, except the Woods, Underwoods, Lordships, Manrills, Mines and Minerals, TO HOLD for 40 years, at the rent of £40.15s.11d.

Also, That same King, by Letters Patent dated 14th August, fifth year of his reign, granted to the Earl of Northampton and Earl of Salisbury the said Island, &c. (except the Monastery) TO HOLD to them and their heirs, rendering two Falcons.

Also, An Indenture inrolled 18th June, 7th same King, Between the same King of the one part, and the said Earls of Salisbury and Northampton, and the Earl of Derby and others, of the other part, (but not acknowledged by the parties of the 2d part,) They the same parties did convey to the same King, his heirs and successors, all the said Island, &c.

Also, That the same King did, by Letters Patent, dated 28th June, in 7th year of his reign, Demise the said Island, &c. to Robert Earl of Salisbury, and Thomas Earl of Suffolk, from Michaelmas Term last, for 21 years, at a rent of 20s., (except the Monastery of Rushen, &c.)

Also, That the same King, by Letters Patent dated 7th July, in the same year, Did Grant to William Earl of Derby, and Elizabeth his wife, and James Lord Stanley, his heir apparent, all the said Island, (except as in said Letters Patent are excepted,) TO HOLD to said Earl of Derby, and his wife, for life – with remainder to said James Lord Stanley, and his heirs and assigns, for ever, rendering two Falcons; and a further grant to the same persons of all arrears of Rent.

Also, That the same King, by Letters Patent dated 2d May, in the 8th year of his reign, granted to the said William Earl of Derby, and Elizabeth his Wife, and the heirs of the said William, the Monastery and Priory of Rushen and Douglas, &c. of the annual rent of £101.15s.11d. as fully as any Abbot or Prior of the said Monastery and Priory, &c. held and enjoyed the same, TO HOLD to the use of said William Earl of Derby and Elizabeth his wife, and the heirs of the said Earl, for ever under the Yearly rent of £101.15s.11d.*, payable at the Exchequer; and that the said Earl of Derby and Elizabeth his wife should pay the sums due out of the said premises, amounting to £20 17s. annually.

Also, That, by an Act passed in the 8th year of the same King, intitled an Act for assuring and establishing the Isle of Man, &c. in the name and blood of the said William Earl of Derby, It was enacted, that the said William, Earl of Derby and Elizabeth his wife, during their lives, and the longer liver of them; and after their deaths, the said James Lord Stanley, and the heirs male of his body lawfully begotten, and after his death, without such issue, Robert, second son of the said Earl, and the heirs male of his body lawfully begotten; and after his death, without such issue, the heirs male of the body of the said Williarn Earl of Derby lawfully begotten; and for default of such issue, the right heirs of the said James, Lord Stanley should and might for ever thereafter hold, &c. against his said Majesty, his heirs and successors, and others, in the reciting act mentioned, the said Isle, &c. with a Clause of restraint of Alienation, and saving of rights as therein mentioned.

Also, Letters Patent dated 12th February, 19th CHARLES II. granting to Charles, Earl of Derby, Royal Mines of Gold and Silver, TO HOLD to him and to the heirs male of his body – which grant expired in 1735, on failure of heirs male of said Earl Charles, whereby the right of said Mines revested in his then Majesty GEORGE II and his successors.

Also, An Act of 12th GEORGE I. enabling the Lords of the Treasury and James Earl of Derby and others, to contract for the purchase or sale for the use of his Majesty, of all or any of the Estate, &c. of the said Earl or others, then had or claimed to the said Island, &c.

Also, That JAMES late Duke of Athol, as right heir of James Lord Stanley, on failure of heirs male of said William Earl of Derby, by the death of James then late Earl of Derby, became seized to him and his heirs of the said Island, &c. (except the said Mines Royal) revested in the Crown as aforesaid.

Also, A Feoffment dated 14th November, 1737, and grant to Lord Mansfield and others, of said Island, &c. (except as aforesaid) upon certain Trusts, with power of revocation.

Also, An Indenture, dated 4th May, 1748, being a revocation of the Trusts in said Feoffment, and a new appointment – with power of revocation and of new appointment.

Also, A Feoffment, dated 6th April, 1756; revoking said former Trusts, and making appointment of said Island upon Trust, to convey the said Island, &c. to his Majesty, his heirs and successors, as therein mentioned.

Also, A Feoffment, dated 21st November, 1761, being an appointment of new Trustees in the stead of the Duke of Argyle, and John Sharpe, deceased, upon the Trusts in the Indenture of 6th April, 1756, mentioned – with further powers of revocation.

Also, The death of James Duke of Athol, on 8th January, 1764, leaving Charlotte, the wife of John Duke of Athol, and Baroness Strange, his daughter and only child whereby they became entitled to the said Isle.

Also, A Treaty between the Lords of the Treasury and the said Duke and Duchess of Athol, for the purchase and sale of the said Island.

Also, A Contract with the Commissioners of the Treasury, dated 7th March, 1765, for the purchase of the said Isle.

AND ENACTS, That, upon payment by his Majesty, into the Bank, of a sum of £10,000, in the names of the Duke and Duchess of Athol, Sir Charles Frederick, and Edmund Hoskins, the Isle of Man, &c. to vest, unalienably, in the Crown. The Cashier's receipt testifying the payment of the said sum, to be a sufficient discharge to his Majesty.

The said sum, or the Lands purchased therewith, pursuant to trusts expressed in Deed of Feoffment of 6th April, 1756, are to be subject to the same Estates, &c. as the said Island, &c.

RESERVATION of the Bishoprick, and other rights not vested in the Crown, but to be held by the usual Honorary service of rendering Two Falcons on the Coronation, and the yearly rent of £101 15s. 2d.

Declared to be a Public Act.

SCHEDULE, whereby the whole Revenue of the Isle of Man, for ten years, is estimated at £85,085 6s. 6¼d. Manks – £7 Manks make £6 British – so the Revenue for ten years, calculated in British money, amounts to £72,930 5s. 7d., which, at a medium of years is £7,293 0s. 6¼d per ann.

5th GEORGE III. Cap. 30. Sect. 11.

From and after 1st June, 1765, the Bounty upon the exportation of Corn, &c. to the Isle of Man, is to be discontinued; and the Isle of Man is to be included in the Bonds to be given upon exportation of Corn, &c. to parts beyond the seas.

5th GEORGE III. Cap. 39, I. Sect. 1.

Authorises Officers of Customs and Excise to visit and search ships and vessels in any bay, harbour, creek, or other place in, off, or belonging to the Isle of Man, in like manner as powers are by any Act of Parliament provided for such Officers visiting or searching ships or vessels within the ports or on the coasts of Great Britain; and to seize and secure, either on land or on water, in the manner directed or allowed by the several Acts of Parliament in force in Great Britain, any goods which have been brought or imported into the Isle of Man contrary to this or any other Act of Parliament, or which shall be landed there without payment of any duties.

Sect. 2.–Prohibited goods imported thither from Great Britain may be seized, and are forfeited together with the package.

Sect. 3–The Isle of Man to be included in the Bond to be given on exportation of such goods from Great Britain.

Sect. 4.–No Foreign Brandy or Spirits to be imported into the said Isle but from Great Britain direct, on pain of forfeiture of the goods and vessel.

Sect. 5.–Spirits, shipped in America, to be conditioned not to be landed in the Isle of Man, under the penalties of 12th and 25th Carol. II.

Sect. 6.–No Foreign Spirits to be exported from the said Island, or carried coastways in casks under Sixty Gallons; or Wines to be imported or exported, or carried coastways in casks under Twenty-five Gallons, and in ships not less than 100 Tons, on pain of forfeiture of the ship and goods.

Sect. 7.–Vessels found hovering on the coast, and with prohibited goods on board, liable to forfeiture, together with goods.

Sect. 8.–No Spirits to be Imported into Great Britain or Ireland from the Isle of Man; and vessels coming from thence with Spirits or prohibited goods on board, found hovering on the coasts (except an allowance not exceeding Two Gallons for each seaman) are liable to be forfeited together with the goods.

Sect. 9. –Seizures to be brought to any part in Great Britain or Ireland, or the Isle of Man, and prosecuted in any of his Majesty's Courts at the election of the informer or prosecutor, and to be disposed of as in case of seizures in Great Britain; and all powers and clauses contained in any Act of Parliament for indemnity of Officers making seizures, to be applied in seizures, &c. in pursuance of this Act.

Sect. 10.–Licenced Goods found on board vessels liable to seizure, are to be lodged in the King's warehouses until claimed, and the Officer seizing indemnified.

Sect. 11.–If no claim be made within Twenty Days, the Goods are to be advertised and notice sent to the Consignee, if known. In case the goods be brought to the Isle of Man and secured there, the Collector, or other principal Officer by whom the same shall be secured, shall cause notice to be affixed to the Castle in Castletown, and to the public Market House in the town of Douglas, and if not claimed within Six Months, they are to be publicly sold, and the duties and charges payable thereout.

Sect. 12.–Where the goods are perishable they may be sold forthwith.

Sect. 13.–Vessels sailing from Great Britain or Ireland for Africa, &c. to give bond and surety conditioned not to take in any goods or stores at the Isle of Man, nor out of any vessel from thence.

Sect. 14.–The same penalty on Officers guilty of any corruption, fraud, or collusion in the execution of their duty, as in Great Britain, and on persons offering bribes, or obstructing, or assaulting them, or assisting, in running of goods, &c. to be tried in any Court of Great Britain or Ireland, or in his Majesty's Courts in the Isle of Man. And English and Irish Process effectual in the Isle of Man under the same penalties as in Great Britain or Ireland.

Sect. 15.–Penalty for insuring the fraudulent conveyance of goods to or from the Isle of Man £500, one moiety to the King, the other to the Officer who may prosecute.

Sect. 16.–Insurer, conveyor, or manager of such fraud, discovering the same is entitled to the insurance money, and to a moiety of the forfeiture; the party insured discovering is entitled to recover the insurance money, and a moiety of the forfeiture.

5th GEORGE III. Cap. 43, I. Sect. 11, 12.

Bestials and other goods the growth, produce, and manufacture of the Isle of Man, (except such as are prohibited by an Act of this Session, woollen goods, beer, and ale also excepted,) may be imported from thence on payment of the same duties as are payable, on the like goods, of the produce and manufacture of Great Britain. PROVIDED the Master or person having charge of the vessel bring a certificate from the Governor, Lieutenant-Governor, Commander in Chief, or Chief Magistrate, for the time being, that oath has been made in the presence of the Officer of the Customs of the Port whence such bestials, &c. are shipped; but no goods of the growth of any Foreign nation, manufactured in the said Island, may be imported into Great Britain, except those of hemp and flax.

Sect. 13. –Bounties payable on exportation of British and Irish linen, by Act of 29th Geo. II. Cap. 15, to be allowed on the like species made in the Isle of Man, and imported into Great Britain.

6th GEORGE III. Cap. 40, Sect. 8.

Clause for permitting certain quantities of Wheat and other Grain, &c. to be exported from South Hampton and Exeter for the use of the inhabitants of the Isle of Man. The whole quantity not to exceed 2500 quarters.

Cap. 46. –Commissioners of Customs empowered to grant Licences to import to Great Britain a certain quantity of Bugles from the Isle of Man.

Cap. 50, 1. Sect. 2.–Recites clause in 5th Geo. III. C. 39, whereby the several offences therein described are to be enquired of and determined in the manner and by the same rules as if the same offences had been committed in ¾ ¾ Powers granted by 29th Chas. II. for taking affidavits, &c. extended to the Isle of Man.

Sect. 3.–Power given to appoint ports and places for shipping and landing goods in the Isle of Man, to be under the regulation, penalties, and forfeitures mentioned in Act of 14th Chas. II. and penalties are to be sued for, &c. as by the Act of 5th Geo. III. C. 39 is directed.

7th GEORGE, III. Cap. 45, I. Sect. 11.

From and after 5th July, 1767, the former Duties payable on goods imported or exported to or from the Isle of Man to cease, and the Duties following to take place.

IMPORTS.

Sect. 2. –Duties to be paid in ready money, without any discount; and to be raised and levied under the authority and directions of the Commissioners of the Treasury; and to be paid into the Exchequer apart from all other branches of the Public Revenue. Saving to be reserved for the disposition of Parliament.

Sect. 3–The following Goods allowed to be imported, duty free, from any place, except Great Britain:–Flax, or Flaxseed; Raw or Brown Linen Yarn; Wood Ashes, or Weed Ashes; Fish and Flesh of all sorts; any sort of Corn and Grain.

Sect. 4.–The following Goods allowed to be imported, duty free, from Great Britain and Ireland:–White and Brown Linen Cloth; Hemp or Hempseed, being the produce or manufacture of Great Britain or Ireland; Horses and Black Cattle; Utensils for Manufactories, Fisheries, or Agriculture; Bricks and Tiles, Young Trees, Sea-shells, Lime and Soapers' Waste, Packthread, and small Cordage for Nets.

Sect. 5.–From Great Britain only – Salt, Boards, Timber and Hoops, being the produce and. manufacture of Great Britain; Iron in Rods or Bars, Cotton, Indigo, Naval Stores, Wood, commonly called Lumber, (as specified in Act 8, Geo. I. Cap. 12,) the growth, produce, or manufacture of British American Colonies. All other Goods of the growth, &c. of said Colonies, [533] for which any Bounty or Premium is allowed by Law on the importation thereof into Great Britain.

Sect. 6.–Due entry to be made of the Goods so imported; and the same to be landed in presence of an Officer, on penalty of paying duty.

Sect. 7.–No Linen Cloth to be imported into the Isle of Man, but such only as shall be bona fide shipped in Great Britain, and carried directly thence. No Glass or Woollen Manufactures to be imported but such as shall be bona fide shipped in Great Britain, and carried directly from thence And no Brandy, Tea, Strong Waters, or other Spirits, Coffee, or Tobacco, but such as shall be shipped from England, and carried directly thence, under the restrictions after mentioned, on pain of forfeiture of both goods and vessel.

Sect. 8.–Commissioners of Customs empowered to grant Licences to export certain quantities of particular goods from England into the Port of Douglas:–

Drawback allowed on the said Goods on exportation.

* Vide 26th George III. Cap. 26. Sect. 2.

RECEIVER-GENERAL to keep a Register at Douglas of the quantity of each species so imported, and an account thereof to be transmitted to the Commissioners at London.

Sect. 9 –The Tobacco imported 17th March then last, into the said port, to be deemed as part of the quantity limited and allowed by this Act for one year.

Sect. 10.–None of the following Goods to be exported again on pain of forfeiture thereof, together with the vessel:–Tea, Brandy, Strong Waters, or Spirits of any kind, Coffee, Chocolate, Tobacco, Glass, Cards, British or other Wrought Silks, Salt, Wine.

Sect. 11.–Goods carried coastways subject to the same regulations as goods carried coastways in Great Britain.

Sect. 12-13.–No Wool, Woollen or Bay-yarn, or live Sheep, may be exported, except to Great Britain; and Bond in that case to be given by the Exporter.

Sect. 14.–The usual Bounties and Drawbacks allowed on exportation of Goods, (Malt and Barley excepted), from Great Britain to the Isle of Man as to Ireland.

Sect. 15.–No distilling of Low Waters to be carried on, on pain of forfeiture of £200, with the Materials and Utensils.

Sect. 16.–Vessels built in the Isle of Man, being registered and duly attested by the Receiver-General, to be deemed British built – Duplicate of the Register to be transmitted to the Receiver-General at the Port of London.

Sect. 17.–Bounties allowed for the encouragement of Herring Fishery, and Manufacture of Linen Cloth, (not set forth, save hereafter ¾ same being repealed by 11th Geo. III. Cap. 52.)

Sect. 18.–Claims with respect to the Fishing Bounties; how to be ascertained, recovered, &c.

[534] Sect. 22. –Where Goods shall have been unshipped, or landed before duty paid, or prohibited Goods be exported or imported, the parties concerned forfeit treble the value, with the Goods, Boats, Cattle and Carriages.

Sect. 23. – Sums payable in pursuance of this Act, to be paid in Sterling Money of Great Britain.

Sect. 24.–Forfeitures and Penalties to be sued for, and recovered and applied as directed by Act of 5th Geo III.

Sect. 25.–Recital of a Clause in Act of this Session, relative to the exportation of 2,500 Quarters of Wheat, Barley, Oats, Meal and Flour, from South Hampton or Exeter only. The Quantity thus limited by the said recited Act to be transported from Whitehaven and Liverpool, instead of Exeter and South Hampton.

7th GEORGE III. Cap. 50, Sect. 1.

Officers or others employed in any business relating to the Post Office who shall secrete, embezzle, or destroy any Letter or Pacquet, &c. with which they shall be intrusted, or which shall come to their hands or possession, containing any Bank or other Note for payment of Money, or shall steal or take thereout any such Bank or other Note, &c. being convicted thereof, shall suffer Death without benefit of Clergy.

Sect. 2.–Persons who shall rob the Mail of any Letters, or shall steal Letters from any Mail or Bag, or from any Post House or Office, being convicted thereof, shall suffer Death, without benefit of Clergy.

Sect 3.–Officers or others employed in any business relating to the Post Office, who shall burn or destroy any Letter to be sent by Post, for which they have received the postage, or who shall advance the postage without duly accounting for the money, are deemed guilty of Felony.

Sect. 4.– A Packet-Boat to be established between Whitehaven and the port of Douglas in the Isle of Man for the conveyance of letters; or from any other convenient port in the Kingdom of Great Britain, or to any other convenient port in the Isle of Man. Over and above all other rates payable for such letters, the following rates to be paid:–

Sect. 5. Convenient Post-Offices and Roads to be established within the Island. Inland postage of letters to be charged after the rate of postage in England.

Sect 6.–Clauses, provisions, powers, penalties, &c. in Act of 9th Anne, not repealed by any subsequent law, and Acts of 6th Geo. 1. Cap. 21 and 26th Geo. II. Cap. 23, so far as the same relate to the Post Office: Also in Act 4th Geo. III. Cap. 24, and this present or any other Act relating to the Post Office, extended to the Isle of Man.

Sect. 7. –Monies arising by the Postage, after all charges deducted, to he applied as the present rates of Postage are.

Sect. 8.–Provides for Limitation of Actions, the General Issue, and Treble Costs.

All Sums of Money levied by virtue of the Statutes of the Island on account of the Harbours therein after 17th May, 1765, to be employed towards repair of Harbours in said Island.

[535] Sect. 2.–After July, 1771, all Rates and Duties payable by virtue of the Statutes of the Island on account of the Harbours shall determine, and in lieu thereof the rates following to be paid by all ships, (his Majesty's excepted) –

Sect. 3.–The following Rates to be levied upon Goods, over and above those granted by Act of 7th Geo. III.:–

Sect. 4.–Bounties payable by 7th Geo. III. to determine, except those allowed to the Water Bailiff, Admiral, and Vice Admiral; and the Money arising from the Duties of 10s. payable to his Majesty upon every Boat employed in the Herring Fishing and Bay Fishing, to be applied by his Majesty's Receiver General for the repair of the Harbours according to the provisions of this Act.

Sect. 5.–The Commissioners for executing the Act consist of the Receiver General, Deputy Receiver General, the Collector, Comptroller, and Searcher of the Port of Douglas; the Deputy Water Bailiffs of each of the Ports of Derbyhaven, Peel, and Ramsey; four creditable and substantial Merchants, one belonging to each of the four principal Ports, to be elected by the Officers aforesaid, or the major part of them, to be Commissioners for three years. New elections to take place the first Monday in October. Commissioners to make Bye Laws and Regulations – to contract with workmen for repairing the Harbours.

Sect. 6–Receiver General to appoint a person at each port to collect the Harbour and other Duties. and deduct £5 per cent. out of the monies so collected.

Sect. 7.–Collectors to go on board vessels and demand the Duties, and take dimensions of any vessels according to the rule laid down by Act of 6th Geo. III. and in case of non-payment of the Duties, may distrain tackle until payment is made. Two days after distress made, Collectors to cause the same to be appraised.

Sect. 8.–All Sums to be applied towards repair of the Harbours; and Collectors within six days after each of the four quarterly feasts, to pay all sums levied to the Receiver General. Books to be kept by the Commissioners for entering sums received. Collectors refusing to pay money received, or to render an account, to forfeit £10, to be levied by distress and sale, and applied to repairing the Harbours.

[536] Sect. 9.–After Certification by the Commissioners that the Harbours have been put into repair, £1000 to be paid out of the surplus of Duties arising by this Act in discharge of certain Bonds.

Sect. 10.–Proprietors of Bonds not entitled to interest.

Sect. 11.–On October 10th, annually, the Receiver General to present the Commissioners a full account of Receipts and Disbursements. The Receiver General to be allowed annually not exceeding £30.

Sect. 12.–All Officers, &c. to take an Oath previous to their intermeddling with their Offices, before a Deemster or Civil Magistrate.

Sect. 13.–All Sums to be paid, incurred, or recovered., to be Sterling British Money.

Sect. 14. –All Actions commenced for Recovery of Penalties to be tried by the Water Bailiff.

12th GEORGE III. C. 58, I. Sect. 1.

After June 24th, 1772, any sort of Herrings caught and cured near the Isle of Man, may be brought into Great Britain on payment of the Duties mentioned.

Sect. 2.–Herrings from the Isle of Man liable to the same duty as those brought from Scotland.

Sect. 3.–Certificates to be brought by the Master of the ship from the Governor, &c. that the Herrings were taken on the coast of the Isle of Man, to be attested by an Officer of the Customs expressing the number of barrels, &c.

Sect. 4.–After June 24th, 1772, Inhabitants of the Isle of Man may export Herrings to the British Colonies.

Sect. 5. The quantity of Salt necessary for curing such Herrings, may be loaded on board any vessel–Bond being given, &c.

15th GEORGE III. Cap. 31. I. Sect. 1.

After January 1st, 1776, Bounties to be given to vessels fitted out from Great Britain or Ireland, owned by his Majesty's subjects in Great Britain, Ireland, or the Isle of Man–qualified as by Acts of 10th and 11th William III.

Sect. 3–What Bounties are to be given to Ships fitted out for the Whale Fishing.

Sect. 5.–Provisions, and all necessaries for Fishing may be exported from the Isle of Man to Newfoundland–being British or Manks product and manufacture.

Sect. 6.–Masters of Vessels to produce certificates from the Officer of the Customs, that the Provisions, &c. are the product and manufacture of Great Britain or the Isle of Man.

20th GEORGE III. Cap. 14.

Recites, an Act of the 2d and 3d of ANNE, relative to the exportation of Salt to the Isle of Man, according to the directions of the several acts relating. to the Duties upon Salt; and a drawback of the duties upon Salt so exported.

No drawback to be allowed on the exportation of Salt to the Isle of Man, until a proper certificate shall be produced of the lauding thereof in the Island.

[537] No drawback shall be allowed for more than the quantity actually landed there.

The Exporter to have an allowance of four bushels for every forty exported of White Salt, and two bushels for every forty of Rock Salt. Provided that no debenture be granted for more than the quantity actually shipped, although the certificate of the quantity of Salt landed in the Isle of Man, with the allowance for waste, shall amount to more.

Regulations to be observed in case Salt so exported shall be sunk at sea, or taken by the enemy.

No Drawback to be allowed for Salt landed in the Isle of Man, unless the same was entered for some port in the isle of Man.

Persons prosecuted in executing this Act, may plead the general Issue, and recover treble costs.

20th GEORGE III. Cap. 42, I. Sect. 1.

After the 5th July, 1780, the following additional duties to be paid on importation into the Isle of Man

Sect. 2.–Recites the 7th Geo. III. Cap. 45. Enacts, that after 5th July, 1780, the Duties on Tea and Coffee, granted by said Act, to cease, and the following to be levied:–

Sect. 3.–The aforesaid duties to be paid in ready money, without discount, and to be collected and recovered in the same manner as former duties, and to be paid into the Exchequer: and surplus, after payment of the expences of the Government of the Isle of Man, &c. to be at the disposal of Parliament.

Sect. 4.–After 5th July, 1780, a drawback to be allowed on the exportation of Tea to the Isle of Man as to Ireland, but not for any Tea which shall not be exported directly from the warehouse wherein the same shall be lodged pursuant to Act of Parliament.Sect. 5.–After 5th July, 1780, there may be exported to the Port of Douglas yearly from England 40,000 Gallons of British Spirits,^* and 30,000 Gallons of Rum, and 10,000 Gallons of Rum from Scotland.†

Sect. 6.–No Licences for the Exportation of Goods to be granted by virtue of the recited Act, until entry has been made of all such Goods, expressing the quantity and quality thereof, and the name of the ship, &c. which Licence to continue in force for thirty days only.

Sect. 7.–Recites 5th Geo. III. After 5th July, 1780, Herring Vessels trading to Madeira, &c. of 70 tons burthen, and upwards, may import any Wine (except French) into the Isle of Man.

[538] Sect. 8.–No Goods, (fresh or unsalted fish excepted) to be shipped for exportation from the Isle of Man without a proper Warrant, &c. on pain of forfeiture of all such goods.

Sect. 9.–Recites 5th George III. C. 43. After 5th July, 1780, the Oath mentioned in the recited Act, may be administered by the Collector, Comptroller, or other Chief Officer of the Revenue at the port of exportation. Penalty, on Officer granting a false Certificate, of £50, and rendered incapable of thereafter serving his Majesty.

Persons counterfeiting Certificate, &c. to forfeit £100.

Sect. 10.–After 5th July, 1780, there shall be a Drawback allowed of all the Import Duties for Herrings caught on the coast of the Isle of Man and cured there, and imported into Great Britain, and from thence exported to Foreign parts.

Oath to be taken by the exporting Officers of the Salt Duties, to mark the Barrels wherein the Herrings shall be exported.

Herrings fraudulently relanded to be forfeited, and double the value.

21st GEORGE III. Cap. 28, I. Sect. 2.

Recites 20th Geo. III. C. 42. Rum imported into the Isle of Man from Scotland, to pay the same Duties as Rum imported from England.

25th GEORGE III. C. 62, I.

Recites 20th Geo. III. C. 34. From and after 1st August, 1785, the allowance for waste on Salt reduced; for White Salt and Rock Salt exported to Ireland and the Isle of Man, to Two Bushels for every Forty of White Salt, and to One Bushel for every Forty of Rock Salt.

Sect.9–Recites 12th Geo. III. C. 58. From August, 1785, no Herrings caught on the coast of the Isle of Man, &c. shall be exported thence until a proper certificate is obtained as required by the said Act, under penalty of Forty Shillings per Barrel, and giving Bond at the place where shipped.

26th GEORGE III. C.36, I.

Recites 25th Geo. III. C. 63, and 20th Geo. III. C. 34. Allowance for waste on Salt exported to the Isle of Man reduced to One Bushel in Forty of White Salt, and Half a Bushel in Forty of Rock Salt.

Sect. 2.–Recites 7th Geo. III. C. 45. From 5th July, 1786, no British Refined Sugar to be imported into the Isle of Man, except under certain restrictions, i.e. to be laden and shipped in Great Britain, and to be carried directly thence.

Sect. 3.–Sugar may be exported annually from Liverpool to Douglas in the Isle of Man, in quantity of British Refined Sugar Four Hundred Hundred Weight; Ten Hundred Weight Bastard.

Sect. 4.–No Sugar to be exported from the Isle of Man.

Sect. 5.–After 5th July, 1786, the Act of 7th Geo. III. C. 45, repealed, so far as relates to Fish, except that in case of failure of the Fishery carried on upon the coast, the House of Keys to permit and allow the importation of Foreign Herrings, not exceeding One Thousand Barrels per annum without duty.

[539] 26th GEORGE III. Cap. 60. Sect. 1.

From 1st August, 1786, No Ships built out of his Majesty's Dominions, (except prizes,) shall be entitled to the privileges of a British ship; but Foreign ships, built previous to 1st May, 1786, not to be hereby deprived of the privileges they now enjoy.

Sect. 2.–No ships rebuilt, or when repaired in a Foreign port, whose expences exceed 15s. per Ton, to be deemed British built, except in favour of extraordinary damages sustained on voyages. Expences of repairs to be certified on arrival to an Officer of the Customs.

Sect.3.–Every vessel of Fifteen Tons burthen and upwards, having a deck, and belonging to the Isle of Man, to be registered in manner after mentioned, viz. the person or persons claiming property therein, respecting the Isle of Man, shall cause the same to be registered, and obtain a certificate of such registry from the Collector and Comptroller of the Customs – Form of Certificate.

Sect. 4.–No Registry to be made, &c. but at the port to which a vessel belongs, except for prizes condemned at Guernsey, &c. and Man, unless authorised by the Commissioners of Customs.

Sect. 5.–The port from and to which a ship generally trades to be deemed her port.

Sect. 6.–No Registry to be required for any vessels belonging to the Royal Family.

Sect. 7.–No ship built in the United States of America, &c. during the existence of any prohibitory acts, entitled to be registered.

Sect. 8.–No subject residing out of his Majesty's dominions, to be entitled to be the owner of any ship authorised to be registered, except a Member of some British Factory, or agent for, or partner in, some house actually carrying on trade with Great Britain or Ireland.

Sect. 10.–No Registry to be made until oath taken. – Form of oath.

Sect. 12.–Ships to be examined before certificates shall be granted, &c.

Sect. 13–Persons giving false descriptions, or making false registers, &c. of ships, to forfeit £100.

Sect. 14.–Method of ascertaining the tonnage when vessels are afloat.

Sect. 15.–Bond to be given not to lend certificates, and to return them in certain cases specified. –Mediterranean passes to be delivered with certificate.

Sect. 16.–Tenor of Indorsement on certificate of Registry.

Sect. 17. –Certificates to be recited in all transfers of property.

Sect. 18.–Changes of Masters of vessels to be inserted on certificate of Registry, &c.

Sect. 19.–No change to be made in ships names, which, and their ports, must be painted conspicuously on the vessels – £100 penalty on altering names, &c.

Sect. 20.–Persons applying for certificates to produce a particular account of the ship from the builders, and to make oath to their identity.

Sect. 22.–If certificates be lost, new ones to be granted, according to Act 15th, George II. Cap. 31.

Sect. 23.–Security to be given on receiving fresh certificates, and oath to be made as therein before directed, instead of the oath provided by 10th George II. Cap. 31.

[540] Sect. 21.–Ships, if altered, must be registered anew, or to be deemed foreign.

Sect. 25–The condemnation of prizes, and the particulars of the vessel, &c. must be produced, to entitle the applicant to a certificate of registry.

Sect. 26.–Prizes condemned in the Isle of Man to be registered at Liverpool or Whitehaven, &c.

Sect. 28.–Certificate to express where the ship was built.

Sect. 29.–Ships already registered, to exchange their certificates for new ones; and others now required to be registered, to apply for certificates, &c.

Sect. 30.–Time allowed for obtaining such certificates.

Sect. 31–Certificates may be granted where, from unavoidable necessity, application could not be made in time limited.

Sect. 32.–Ships leaving port without certificates, to be forfeited.

Sect. 31.–If ships be found without the port to which they belong, without certificates, bond must be given that they shall be procured; and if square rigged vessels cannot enter the ports to which they belong, certificates may be obtained, upon their being surveyed, &c. at the port where they touch.

Sect. 34.–Certificates of Registry to be produced at every port where they touch, on pain of £100.

Sect. 35.–Certificates to be numbered, and an account of them to be transmitted to the Commissioners of Customs: penalty for the first offence, £100–for the second offence, £200, and to be dismissed from office.

Sect. 37–Sums to be paid on the first registry of ships built prior to 1st May; 1786, in lieu of Stamp Duty, &c. Stamp Duty to continue to be paid on transfer of property.

Sect. 38–Privy Council may order ships to be registered to whom they have been granted, or promised, in consideration of their services. although not otherwise entitled, &c.

Sect. 40–Penalty on neglect of duty under this Act, £500 for the first offence; for the second offence, £500, and rendered incapable of any civil employment.

Sect. 41.–Persons making false oaths, guilty of perjury; and persons falsifying or using false certificates, to forfeit £500.

Sect. 42.–Penalties are to be recovered by such means, &c. as forfeitures inflicted for any offence against the laws of the Customs; and the Officers concerned in seizures, entitled to the same share arising therefrom, as in case of seizure from unlawful importation, or prosecutions for pecuniary penalties.

Sect. 43.–All Acts relative to trade to remain in force, except such parts as are hereby repealed.

26th GEORGE III. Cap. 81, I. Sect. 23.

From 1st June, 1787, the bounty of One Shilling per Barrel to be paid to the Inhabitants of the Isle of Man for Herrings caught and cured by them in terms of this Act.

Sect. 34.–And on exportation thereof; to be allowed the bounties granted by 5th George I. Cap. 18, to be paid if exported from the Isle of Man, as the bounty of One Shilling per Barrel is payable there; and if from Great Britain, as the bounty on exportation from Great Britain, and under the like regulations.

Sect. 35.–Duties now payable on the importation of Herrings from the Isle of Man to cease.

[541] Sect. 36. –Penalties on Officers taking fees to extend to the Fisheries of the Isle of Man.

Sect. 37.–12th. George III. Cap. 58, in part recited. From the 1st August, 1786, the oath required by the said recited Act may be administered by the Revenue Officer at the port in the Isle of Man where Herrings are shipped, &c.

Sect. 38.–Commissioners of Customs may add to the Salaries of Officers, in consideration of the abolition of Fees.

Sect. 39.–Persons counterfeiting Certificates, &c. Guilty of Forgery, and punishable accordingly.

Sect. 40.–Persons making false oaths deemed guilty of Perjury.

Sect. 41.–How penalties are to be applied and recovered.

Sect. 42.–Persons prosecuted under this Act may Plead the general issue. Double costs.

29th GEORGE III. Cap. 68. Sect. 10.

Bond to be given for the actual exportation of Tobacco taken out of, Warehouses. not to be relanded in the Isle of Man, &c., unless entered and shipped for those places.

Sect. 51.–From October 10th, 1789, no Tobacco to be exported to the Isle of Man, without the Licence of the Commissioners of Customs. Any quantity not exceeding 40,000 pounds weight, may be annually exported to the Isle of Man.

32d GEORGE III. Cap. 50, I. Sect. 12.

Recites 5th George III. Cap. 89, and 26th George III. Cap. 41.; and enacts, that so much of the 5th George III. Cap. 39, as relates to the Isle of Man Bond, be repealed.

34th GEORGE III. Cap. 68, I. Sect. 1.

Recites 12th Car. II. Cap. 18, and enacts, that after six months from the conclusion of the present war, no goods, &c, to be imported into Great Britain or Man, nor [Sect. 2] any goods exported from thence in British vessels, unless the Master and three–fourths of the crew are British subjects.

Sect. 1.–Nor any such vessel registered in Great Britain, &c. to be otherwise navigated, save as herein provided.

Sect. 4.–No goods to he carried from one place to another, in Great Britain or Man; nor any vessel to sail in ballast, nor to fish on the coast, unless wholly manned by British subjects. Commissioners of the Customs may authorise vessels to have foreign mariners to instruct English ones in fishing, not exceeding one-fourth the number.

Sect. 5.–Proportion of British mariners to be so the whole voyage, unless in certain cases; and not to alter any regulations for which special provision has been made.

Sect. 6.–No persons except natural born subjects, persons naturalized by Act of Parliament, or made denizen by letters; or persons who, by conquest or session of New Country, have become subject, and taken the oath of allegiance, &c.

Sect. 7.–Foreign seamen, serving. three years in the navy in time of war, may be employed as masters, or British seamen, on certificate of their service, &c.

[542] Sect. 8.–No person who has taken an oath of allegiance to any Foreign State, except in certain cases, to be qualified to be a master or a British seaman: £100 penalty on a disqualified master, and £10 on a disqualified sailor, acting – vessel forfeited. Vessel not to be forfeited if the disqualification of persons so acting was unknown to owners.

Sect. 9.–This Act not to affect any proclamation under 13th George II. Cap. 3.

Sect. 10–Goods imported, &c. contrary to this Act, to be forfeited with the vessel, &c.

Sect. 11.–Forfeited goods may be seized by any Officer of his Majesty's Customs, and sued for, &c. in such Courts, and by such ways and means; and the produce disposed and applied in like manner as any forfeiture incurred by the infraction of any law respecting the Revenue of Customs.

Sect. 12.–On production of certificates of the necessity of engaging foreign mariners, no vessel to be detained; but the persons authorised to make seizures to indorse the certificate for the consideration of the Commissioners of Customs.

Sect 14.–Recites 26th George III. Cap. 60; after January 1st, 1795, no transfer of property in any vessel to be valid, unless made agreeable thereto.

Sect. 15.–On alteration of property in vessels in the part to which they belong, after January 1st, 1795, the indorsement to be made in a certain form, in said Act particularised.

Sect. 16.–If vessels be absent from the port to which they belong, when alteration in the property shall be made, the sale shall still be made as before directed, &c.

Sect. 18. –Mode of proceeding when Masters withhold certificate of Registry; penalty thereon for Master £100, and on failure of payment, to be committed, without bail, for not less than six, or more than twelve months.

Sect. 19.–Magistrates to certify detainer of certificate on which registry may be made, De novo.

Sect. 20.–When property is transferred, no vessel is to be registered De novo by the register, unless the instrument of sale be produced; but the Commissioners of Customs may give directions for the registry.

Sect. 21.–On the alteration of property of vessels in the same port, they may he registered De novo.

Sect. 22.–From March 1st, 1795, on transfer of property to persons not subjects of his Majesty, Masters of vessels to act as herein directed, and on failure of compliance the vessel to be deemed foreign and not entitled to the privileges of British vessels, unless the Commissioners of the Customs, &c. shall think fit. On transfer of property, vessels to be registered De novo within limited time.

38th GEORGE III. C. 63. Sect. 1.

Recites 20th Geo. III. Cap. 42, and enacts that from 5th July, 1798, no British Spirits to be exported from the Isle of Man on penalty of forfeiture of goods and vessel, &c.

Sect. 2.–The Commissioners of Customs in England may grant Licences for three months for the importation into the port of Douglas of Ten Thousand Gallons of Foreign Brandy, and a like quantity of Geneva, in one year, in British built vessels of not less than Fifty Tons. Three Shillings per Gallon to be paid on importation.

[543] Sect. 3.–But no such Brandy or Geneva to be imported except in casks of not less than One Hundred Gallons, nor of strength of an higher degree than 1 to 9 over hydrometer proof.

Sect. 4.–No Foreign Brandy or Geneva to be removed in the Isle of Man, or carried coastwise, unless in the original package, on forfeiture, &c.

Sect. 5.–From 10th October yearly, Commissioners of Customs in England may grant Licences for the importation of Sixty Thousand Pounds of Tobacco into Douglas, in British built vessels of not less than Fifty Tons, instead of the quantity allowed by 29th Geo. III. Cap. 58. Sixpence per Pound to be paid instead of the duty now payable.

Sect. 6.–From 5th July, 1798, Commissioners of Customs in England may grant Licences, to continue Two Months, for the importation into Douglas of Seventy Tuns of Wine in one year, in British vessels, &c. exceeding Fifty Tons burthen.

Sect. 7.–And beside the duty now payable upon Wine, a farther duty of £8 per Tun shall be paid.

Sect. 8.–No Wine shall be so imported except by Licence, nor in casks less than a hogshead; nor shall it be carried coastwise, except in the original package, on pain of forfeiture, with the vessel, &c. nor removed on land except in the original casks or in bottles, on pain of forfeiture of such Wine, horses, &c. Wine so imported may be carried coastwise in vessels of Fifty Tons burthen.

Sect. 9.–From 5th July, 1798, the Commissioners of Customs may grant Licences, to continue a Month, for exportation from Great Britain into Douglas or Ramsay, of One Hundred Live Sheep, in one year, under certain conditions relative to Guernsey, &c. by Act of 28th Geo. III. for preventing the exportation of Live Sheep and Wool.

Sect. 10.–One Month's Notice previous to the commencement of Licences to be given to the Custom House in the Isle of Man, and the Collector and Comptroller of Douglas shall make entry of all applications, and transmit an account to the Commissioners of Customs that Licences may be issued.

If the quantity contained in the applications shall exceed the quantity allowed to be imported, it shall be proportionably divided among the parties; but if less, the Licences may be granted to future applicants. Quarterly accounts of such imports to be transmitted to the Commissioners.

Sect. 11.–Persons counterfeiting or using counterfeit Licences, to forfeit £500.

Sect. 12.–No Fee to be taken on account of applications for Licences, or for any return or certificate required, on penalty of £50.

Sect. 13.–The Master of the vessel importing Foreign Brandy, Geneva, or Wine, to deliver to the Collector, &c. at Douglas, the Licence authorising such importation, with indorsement signed by the British Consul at the port shipping, or by two known British merchants if no Consul; and shall produce the same to Commanders of vessels, or Officers of Customs or Excise within four leagues of Great Britain, Ireland, or Isle of Man.

Sect. 14.–From 5th July, 1798, on exportation of Hops to the Isle of Man, the drawback of duty to be allowed; 1¼d. per Pound to be paid on importation instead of the former duty.

Sect. 15.–Recites 5th George III. C. 58, and enacts that Cotton Yarn, or Cotton Cloth, the manufacture of the Isle of Man, to be imported into Great Britain free from the duty of Customs, &c.

Sect. 16.–And no Cotton Yarn shall be imported into the Isle of Man except from Great Britain, on pain of forfeiture.

[544] Sect. 17–No bounty to be allowed on the exportation of any Silk Manufacture to the Isle of Man.

Sect. 18.–No drawback or bounty to be allowed until a certificate shall be produced under the hand and seal of the Officer appointed to attend the landing or examination of such goods, and the hand and seal of the Collector or Comptroller of the port of landing.

Sect. 19.–All regulations, &c. in force relating to such goods imported or exported to extend to this Act.

Sect. 20.–The Treasury may issue orders to the Commissioners of Customs to grant Licences for the importation of additional quantities of the articles allowed to be imported for consumption in the Island.

Sect. 21.–This Act to continue in force until July 5th, 1801.

N.B. It was subsequently continued to July, 1803.

39th and 40th GEORGE III. Cap. 85, Sect. 2.

The Fishers and Curers of Fish in the Isle of Man, shall be entitled to the additional bounty of One Shilling, granted by 35th Geo. III. C. 56. for every barrel of Herrings landed in that Island, to be paid out of the surplusage of the Customs, there in manner directed by 26th Geo. III. Cap. 81.

41st GEORGE III. Cap. 54, Sect. 1.

Recites 38th Geo. III. Cap. 63. The same Act continued until July 5th, 1802, except where hereby altered.

Sect. 2.–The Collector, &c. of Douglas, may receive applications for importation of Licenced Goods from others than the inhabitants, and shall transmit a copy of such applications, specifying the resident and non-resident applicants to Governor, &c. of the Island, who shall first allot to the residents, and then the residue to the non-residents; and the Commissioners of Customs being authorised by the Treasury, shall grant Licences for such importation accordingly. Power to the Commissioners of Customs to divide any quantity applied for into two or more Licences to the same person.

Sect. 3.–The Treasury may allow Prize Wine and Spirits to be imported into the Island.

Sect. 4.–Bond to be taken by the Collector of Douglas from the persons Licenced, for any sum not exceeding the whole amount of the duties. On refusal or delay to take out the Licences, the Collector, &c. shall return such Licences to the Commissioners of Customs, and give public notice in order that other persons may apply for Licences in lieu of such Licences returned as aforesaid.

41st GEORGE III. Cap. 91, I. Sec. 7.

Act of 39th and 40th Geo. III. Cap. 85, recited. Enacted that so much of said Act as relates to the Isle of Man is repealed, and the Fishers and Fish Curers in the said Island shall receive all such and the like bounties for all Herrings landed in the said Island, as are payable to Fish Curers residing in Great Britain for Herrings landed therein; such bounties to be paid in like manner in every respect, and under the like regulations, restrictions, and conditions, as bounties for Herrings landed in Great Britain [545] are payable, and paid, and all such bounties shall be paid out of the surplusage of the Annual Customs of the said Island, as directed by 26th Geo. III. C. 81, and not otherwise.

42d GEORGE III. Cap. 61, I. Sec.4.

No goods shall be carried from Ireland to the Islands of Guernsey, Jersey, Alderney, Sark, or Man, in any ship or vessel registered or required to be registered as a British ship or vessel; nor shall any ship or vessel sail in ballast from Ireland to any of the said Islands, nor shall any British or Irish ship or vessel sail from Ireland to be employed in the Fishing on the coasts of the said Islands, unless wholly and solely manned with and navigated by a Master and Mariners all subjects of the United Kingdom.

42d GEORGE III. Cap. 98.

Recites 38th Geo. III. C. 63, and 41st Geo. III. C. said Acts continue to 5th July, 1803.

Sect. 2.–Continuance of Licences; Bond to be taken for the importation of articles in respect of which Licences are granted.

43d GEORGE III. Cap. 29. Sec. 5 – 44th GEORGE III. Cap. 86. Sect. 3.

38th George III. Cap. 63, revived and continued until 5th July, 1805.

45th GEORGE III. Cap. 99, I.

Recites 20th George III. Cap. 42, 38th George III. Cap. 63, and 41st George III. Cap. 54 – Commissioners of Customs may grant Licences for the importation into the Port of Douglas of Wine, Brandy, and Geneva – and from Great Britain of Rum, Tea, Coffee, and Tobacco, in British built vessels, of not less than 50 tons burthen, in the following quantities:–

Sect. 2.–Duties to be paid as follows:–

Sect. 3.–Duties to be paid in ready money, without discount; and to be collected and recovered as former duties.

Except the necessary charges of Collecting, &c. to be paid into the Exchequer apart from other branches of the Public Revenue; and such part as shall remain after the necessary expences attending the government of the Island, and the administration of justice there, to make part of the Consolidated Fund.

[546] Sect. 4.–The Receiver-General of Customs in the Island, shall quarterly draw up an account of the produce of the duties of Customs, and transmit duplicates thereof to the Lords of the Treasury, the Auditor of the Exchequer, and the Duke of Atholl, under penalty of £200.

Sect. 5.–The Receiver-General shall enter all Duties of Customs in a Book to be kept for that purpose. In case of repeal of Duties, average of three years preceding the 5th July preceding such repeal, to be entered distinctly. If any new Duties in lieu of Duties so repealed, the same to, be also entered separately in such Book.

Sec.6. –Wine, Brandy, and Geneva, to be imported in casks as follows:

Wine, not less than a Hogshead; Brandy or Geneva, not less than 100 Gallons.–Brandy and Geneva not be of Higher Proof than One to Nine over Hydrometer Proof.

Sect. 7.–No Wine, Brandy, or Geneva, to be removed or carried Coastwise, unless in the original packages, or on hand in bottles.

Sect. 8.–Licences, for Sheep for Exportation, to be from Liverpool or Bristol into Douglas or Ramsey, not exceeding 100, under the regulation of 28th George III. in relation to Wool and Sheep to Guernsey, &c.

Sect. 9.–£500 penalty on persons counterfeiting Licences or Documents.

Sect. 10.–No fees to be taken for applications for Licences or Certificates of Landing, &c. under a penalty of £50.

Sect. 11–Masters of vessels to deliver Licences for importing Wine, Brandy, Geneva, &c.

Sect. 12–Drawback allowed on Hops on exportation, and duty to be paid on importation into the Island of 1¼d. per pound.

Sect. 13–Cotton Yarn or Cloth., the manufacture of the Isle of Man, to be imported to Great Britain duty free.

Sect. 14.–Cotton Yarn or Cloth, not to he imported into the Isle of Man, except from Great Britain.

Sect. 15.–No Bounty on Silk Manufacture exported from Great Britain to the Isle of Man.

Sect. 16.–Drawback not to be allowed without Certificate.

Sect. 17.–Treasury to authorise the Commissioners of the Customs to grant Licences for the importation of additional quantities of the articles allowed to be imported for the consumption of the Island.

Sect. 18.–Allowing applications for importation of licenced Goods; and enabling the Governor, &c. to allot quantities.

Sect. 19.–Prize Spirits and Wine may be imported into the Island.

Sect. 20.–Persons applying for Licences to enter into bonds for the importation of such articles.

Sect. 21.–Tonnage Duty repealed.

Sect. 22.–All regulations in force relating to import or export of Goods, to extend to this Act.

45th GEORGE III. Cap. 121, I. Sect. 1.

If any vessel or boat, coming from foreign ports, and belonging wholly or in part to his Majesty's subjects, or whereof half the persons on board are his Majesty's subjects, (except any ship or other square rigged vessel,) .shall be found in the British or Irish Channels; or else, when on the High Seas, within 100 leagues of the Coast of Great Britain or Ireland, or shall have been discovered to have been within such limits, having on board any foreign Brandy, Rum, Gin, or other spirits, in any cask or package of less size or content than 60 gallons, except for the use of the seamen be- [547] longing to, and on board such vessel or boat., not exceeding two gallons for each; or any Tea exceeding six pounds in the whole; or any Tobacco or Snuff, in any package containing less than 450 pounds weight – except loose Tobacco for the use of the seamen on board, not exceeding five pounds weight for each; and except Tea or manufactured Tobacco or Snuff, duly shipped for exportation as merchandise, on board such vessel or boat, from Ireland; all such Spirits, Tea, Tobacco, or Snuff, with the packages, and every such vessel or boat, with her tackle and furniture, shall be forfeited, and may be seized by any Officer of the Navy, Marines, Customs, or Excise.

Sect. 3.–1f any vessel or boat, not coming from foreign parts, shall, on the High Seas, take on board from out of any ship or vessel or boat, coming from foreign parts, any foreign Brandy, Rum, Geneva, or other Spirits, in any cask or package of less size or content than as aforesaid; or any Tea whatever, or any Tobacco or Snuff, in a less quantity than as aforesaid; every such vessel or boat shall be deemed coming from foreign parts within this Act; and such foreign Spirits, and such Tea, Tobacco, and Snuff, with the packages, and every such vessel or boat, with her tackle and furniture, shall be forfeited, and may be seized as aforesaid.

No foreign Spirits shall be imported into or exported from Guernsey, &c. in any vessel of less burthen than 100 tons, nor in any cask or package of less size or content than 60 gallons; or any Tobacco or Snuff in any vessel of less burthen than 100 tons, or any package containing less than 450 lbs. weight; except Spirits or loose Tobacco for ship's use, not exceeding two gallons of Spirits and five pounds of Tobacco for each seaman; and except:manufactured Tobacco or Snuff exported as merchandise from Great Britain or Ireland, on forfeiture of such Spirits, Tobacco, or Snuff, with the packages; and of the vessel or boat, with her tackle and furniture to be seized as aforesaid.

Sect. 4.–Nothing in this Act shall extend to any boat not exceeding ten tons burthen, for having on board at any one time ten gallons or under of foreign Spirits, in casks or packages of less content than 60 gallons; or any Tobacco, Snuff or Tea, not exceeding 50 pounds weight of each, for the supply of the Island of Sarke; such boat having a licence from the proper Officer of the Customs at Guernsey or Jersey for conveying goods to supply the said Island, which licence such Officer shall grant without fee; provided that every such boat, having on board Spirits, Tobacco, or Snuff, in any greater quantity than here allowed, unless in casks or packages of the size, content, or weight herein before required, or having on board at one time more than 50 pounds weight of Tea, shall be forfeited, and may be seized by any Officer of the Army, Navy, Marines, Customs or Excise.

Sect. 5.–This Act not to prevent the importation or exportation from any of the said Islands of Guernsey, &c. of any Wine in bottles, shipped in cases or casks, each containing at least six dozen reputed quart bottles; provided, that before any such Wine in bottles is shipped from Great Britain or Ireland, the Master of the vessel, with another sufficient security, shall give bond in the penalty of 40s. per gallon, that the Wine shipped shall, (the dangers of the seas and enemies excepted,) be duly landed at the port or place declared at the time of giving such bond; the proper Officer of the Customs shall take such bond, and give the Master of the vessel a certificate, specifying the number of packages, the quantity of Wine in each, the date of the bond, and the port or place for which the Wine shall be declared; such bond not to be delivered up or cancelled until a certificate from the Proper Officer of the Customs, in Great Britain [548] or Ireland, of the due landing of the Wine, be produced to, and left with, the Officer taking the bond, which shall be within three months after the date.

Sect. 6.–If any ship, vessel, or boat, having on board any Foreign Spirits in a cask or package, which shall not contain 60 gallons, (except for the use of the seamen then belonging to, and on board such vessel or boat, not exceeding two gallons for each seaman,) or having on board any Wine in casks, or packages of less content than a reputed hogshead,– (except Wine in bottles, as by this Act allowed and provided, such vessel or boat shall not exceed 60 tons burthen,) or having on board any Tobacco or Snuff, in any cask or package containing less than 450 pounds weight, (except loose Tobacco for the use of the seamen, not exceeding 5 pounds weight for each) shall be found at anchor or hovering, or discovered to have been within two leagues of the coast of Guernsey, &c. such vessel or boat not proceeding on her voyage, (wind and weather permitting,) unless in case of unavoidable necessity, or distress of weather, of which the Master shall give notice and make proof before the Chief Officer of the Customs of the nearest port, or the port in which such vessel or boat shall take shelter, or to which she can go, under all circumstances of wind, tide, and weather, immediately after her arrival within the limits of such port; then, not only all such goods and packages, but also the vessel or boat, with all her tackle and furniture shall be forfeited, and may be seized by any Officer of the Navy, Marines, Customs or Excise.

Sect. 7.–Every subject of his Majesty found or taken on board, or discovered to have been on board any ship, vessel, or boat, liable to forfeiture by this Act, or liable to forfeiture under any other Act, for being found, or having, been at anchor, or hovering within any such distances of any of the dominions of his Majesty, with any such goods on board as subject such vessel, boat, or goods to forfeiture, and who shall not prove that he was only a passenger; and every person found assisting in unshipping to be laid on land, or found carrying away, conveying, or concealing, or assisting in so doing, any Foreign Brandy, Rum, Geneva, or Spirits, subject to forfeiture by this or any other Act relating to the Revenue of Customs or Excise in the United Kingdom, shall forfeit either treble the value of the goods found or taken from him, or £100, at the option of the Commissioners of the Customs or Excise respectively, who shall direct him to be prosecuted; such treble value, or £100, to be recovered as other penalties by the Laws of Customs or Excise; and one half to go to the person finding and taking and detaining such offender, or informing for the same; and such offender shall be liable to such other punishment as may by law be inflicted on him; and every Officer of the Army or Navy, Customs or Excise, may and is required to arrest and detain every such person, being a subject of his Majesty, and to convey him before a Justice residing near the place into which the vessel is carried, or near the place where such person is arrested; and such Justice shall, on proof by oath of one or more witnesses, that such person was so found or taken, (unless he prove that he was only a passenger,) hold him to bail, with two sureties in £100 each, for his appearance to answer any indictment or information, and to pay such penalty, and abide judgment for any such offence. Until such bail is found, Justice may commit him to prison, to answer as aforesaid. Provided, that if any such person is capable and desirous of entering and serving as a seaman or marine in any of his Majesty's ships of war, it shall be lawful for the Officer by whom he was arrested or detained, or any Justice or other Magistrate before whom he may be carried, and such Of- [549] ficer is required, instead of taking him before, a Justice, and such Justice or other Magistrate is authorised, instead of holding him to bail, to carry him on board any of his Majesty's ships of war, in order to his being entered as a seaman or marine, and he shall not be discharged during five years, nor till the conclusion of any war in which his Majesty may be engaged at the expiration of such five years, unless disabled by unavoidable accident or bodily infirmity: And any Officer of the Navy or Marines wilfully discharging such person contrary to this Act, or who shall, for any gratuity, or by any collusive or evasive means, suffer him to avoid the actual service hereby intended, shall be cashiered; provided, that no such person so entering as a seaman, shall forfeit such penalty of treble value, or £100, unless he shall desert from, or quit his Majesty's service, without being discharged.

Sect. 8.–Where by reason of any person so entering, no penalty or forfeiture shall be recoverable, the Commissioners of Customs or Excise respectively are required, on proof to their satisfaction of such arrest and entering, to reward the person who would, if any penalty or forfeiture had been recoverable, have been entitled to any part thereof, with such sum, not exceeding the proportion to which he would have been entitled, as under all the circumstances may to them appear proper, to be paid out of the duties on Foreign Spirits, Tea, or Tobacco.

Sect. 9.–If any person shall take or use any horse, mare, or gelding, belonging to any other person, without his consent, for the purpose of carrying or conveying any Foreign Brandy, Rum, Geneva, or Spirits, or any Tobacco or Snuff, subject to forfeiture, by this or any other Act of the Customs or Excise, such offender, being convicted before a Justice, on the oath of a creditable witness, shall forfeit a sum not exceeding £50, nor less than £20 – to be recovered as any like penalty, by the Laws of the Customs or Excise; and one half to go to the informer, the other to the owner of such horse, &c., and the offender to remain liable to such other punishment or action as he would by law have been liable to for taking or using such horse, &c. if such penalty had not been imposed by this Act.

Sect. 10.–Every Officer of the Customs or Excise shall have the like power and authorities for bringing to, going and remaining on board of, and examining and searching all ships, vessels, and boats, liable to forfeiture under this Act, which shall be found in, or discovered to have been in, the British or Irish channels, or elsewhere on the High Seas, within one hundred leagues of the coast of the United Kingdom, or found or discovered to have been within any such distances as aforesaid of the Island of Guernsey, &c. as are contained in any Acts for giving them powers or authorities in relation to any such goods, or to any vessels or boats in the ports, or hovering on the coasts of Great Britain or Ireland; and all the provisions in the Acts in force for protecting the Revenues of Customs or Excise. or relating to vessels or boats hovering or being within certain distances of the coast of Great Britain or Ireland, and to any goods on board such vessels or boats. and their tackle and furniture, shall, as far as the same are applicable, and not altered by this Act, be applied in putting it into execution.

Sect. 11.–If any person shall forcibly assault, molest or hinder any Officer of the Army, Navy, Marines, Customs or Excise, or any person assisting in the due execution of this Act, he shall be adjudged a felon, and be transported for seven years, or imprisoned and kept to hard labour for any time, not exceeding three years, at the discretion of the Courts: And if any person, shall maliciously shoot at any ship, vessel, or boat belonging [550] to his Majesty's Navy, or in the service of the Customs or Excise, in the British or Irish Channels, or elsewhere, on the High Seas, within 100 leagues of the coast of Great Britain or Ireland, or shall maliciously shoot at, maim, or dangerously wound, any Officer of the Army, Navy, Marines, Customs or Excise, or any person assisting such Officer, whether attempting to go on board, or being on board, or returning from on board, any ship, vessel, or boat, or otherwise acting in the due execution of his duty under this Act, every person so offending, and every person assisting therein, shall be adjudged guilty of felony, and suffer death as a felon, without benefit of Clergy.

Sect. 12.–Every offence made felony by this Act, if committed in any Port, Harbour, Creek or Haven, or Roadstead of Guernsey, &c. may and shall be tried and determined in the said Islands; and if committed elsewhere, out of the United Kingdom, may be tried and determined in any County in the United Kingdom.

Sect. 13.–All Foreign Brandy, Ruin, Geneva, and other Spirits, which shall be seized in any Port, Harbour, Creek, Haven, or Roadstead of the Islands of Guernsey, &c. shall, after condemnation, be forthwith conveyed to the Port of London, &c.

Sect. 18.–All Vessels, Boats, and Goods, seized under this Act, and all penalties and forfeitures in this Act mentioned, shall be sued for, prosecuted, condemned, and applied in England, Scotland, and Ireland, according to the laws now in force therein respectively, so far as the same are applicable, and not altered by this Act.

45th GEORGE III. Cap. 123, I. Sect. 1.

AN ANNUITY, equal to one-fourth part of the gross annual revenue arising from the Duties of Customs now payable in the Isle of Man, on the importation and exportation of Goods, shall be charged on the Consolidated Fund, and be paid quarterly, clear of all taxes and deductions, to JOHN, now DUKE of ATHOLL, and the heirs general of James, seventh Earl of Derby.

Sect. 2.–If hereafter any new or additional duties of Customs shall be granted on such importation or exportation of goods, the said annuity shall not be calculated on the produce thereof; and if any of the present duties shall be repealed, altered, or varied, or any new duties granted in lieu of any that may be repealed, in such case the said annuity shall be calculated on the average produce of the amount of the duties so repealed, &c. as the same shall have stood at the rates now payable for the three years ending the 5th of January next preceding such repeal or alteration.

47th GEORGE III. Stat. 2. Cap. 66, I. Sect. 11.

If after the departure from Guernsey, &c. of any ship, vessel, or boat, belonging wholly or in part to his Majesty's subjects, or whereof one half the persons on board are his Majesty's subjects, having on board any Spirits, Tobacco, Snuff, Tea, Wine, or Salt, bulk be broken, or any of the cargo unladen or unshipped, or any alteration made in the form, size, description or number of the packages shipped, or in the quantity, quality, or mode of package of the goods therein, at any time in the prosecution of the voyage towards Great Britain or Ireland, or any other place for which the vessel or boat cleared out, such vessel or boat, with her tackle and furniture, shall be forfeited, and may be seized by any Officer of the Army, [551] Navy, Marines, Customs, or Excise. But no forfeiture shall be incurred for breaking bulk, or unlading the cargo, or any part of it, through unavoidable necessity or distress, nor for any alteration in the cargo if occasioned by necessity or accident, or made to preserve the said boat or vessel; such necessity or accident to be proved to the satisfaction of the respective Commissioners of Customs or Excise.

Sect. 12.–No ship or vessel shall sail from Guernsey, &c. without a clearance, whether in ballast or having a cargo; and if with a cargo, the Master shall give bond to his Majesty in double the value of the vessel and of the cargo, for duly landing the same at the port for which the vessel clears; and every vessel not having such clearance, or which, having a clearance for a cargo, shall be found light, or with any part of the cargo ,discharged before delivery thereof at the port specified, or in the United Kingdom, or at some Foreign Port, if cleared from a Foreign Port, unless through necessity, or to preserve the vessel, to be proved to the satisfaction of the respective Commissioners of Customs or Excise, shall be forfeited, and may be seized by any Officer of the Army, Navy, Marines Customs, or Excise.

Sect. 18.–If any ship or boat belonging wholly or in part to his Majesty's subjects. or whereof one half the persons on board are subjects of his Majesty, shall sail from Guernsey, &c. with a greater number of persons on board than allowed by this Act, in a vessel or boat of like size and description, viz:–

Exceptions as to any man or men exceeding such proportion, who shall, bona fide, be passengers only, or taken on board at sea under circumstances of distress, or unavoidable necessity; proof of their being passengers only, or of such circumstances, being given to the satisfaction of the respective Commissioners of Customs or Excise.

Exception as to the proportion of men allowed to vessels or boats of his Majesty, or in the service of Government, or of the Customs or Excise, or to any vessel having a letter of marque, and to any vessel or boat employed in net fishing, for any excess of men on board when, bona fide, employed wholly in fishing; and to any vessel or boat licensed by the respective Commissioners of Customs to have more than six oars or carry a greater proportion of men.

Or if any ship, vessel., or boat, shall sail from any of the said Islands, having on board, or which shall take or have taken on board during the voyage, any small cordage adapted for slinging small casks, or any more ankers, half ankers, or other small casks, or any tin or other cases, or bladders, of less content than Sixty Gallons, and capable of containing fluids, of the sort used for the smuggling of spirits, than shall be necessary for the use of such vessel, or any materials for making any such small casks, cases, boxes, or bladders; or any syphon, tube, or bore, or implements for broaching or drawing off any fluid, more than is usual and necessary for the fair and ordinary purposes of the voyage; or any articles, [552] implements, or materials adapted for unpacking any Tobacco or Snuff on board during the voyage, such ship, vessel, or boats, &c. shall be forfeited, and may be seized, &c.

48th GEORGE III. Cap. 22, Sect. 3.

Makes perpetual that part of the Act of 6th Geo. Cap. 28, which provides [Sect. 1,] No Foreign wrought Silks or Velvets to be imported into the Isle of Man, upon pain of seizure, and under the further penalty of £100, &c.

Sect. 2.–If sold or offered for sale, under a penalty of £100, and forfeiture.

Sect. 3.–Goods may be seized, and the venders in whose possession the same are found, liable to a penalty of £100.

Sect. 4.–Seizure to be deposited in the King's warehouses, liable to inspection by prosecutors or claimants, and to be publickly sold after condemnation for exportation under security.

Sect. 5.–Mode of recovering penalties.

Sect. 6.–Officers neglecting to prosecute, any other person may sue.

Sect. 7.–Proof of Foreign Manufacture.

Sect. 8.–Wearer not liable to the penalty.

Sect. 13.–Exception as to East India Silks, and Italian Crapes or Tiffanies.

Cap. 84, 1. Sect. 12.–So much of the Acts of the 45th Geo. III. Cap.121, and of the 47th Geo. III. Sect. 2, Cap. 66, and of this, as are applicable to Guernsey, &c. shall extend to the Isle of Man.

49th GEORGE III. Cap. 96, Consolidation Act.

Goods of the growth, &c. of the Isle of Man, (except certain articles) may be imported directly from thence without paying any duties of Customs.

Goods, exported from Great Britain to the Isle of Man by Licence from the Commissioners of the Customs, not liable to the ad valorem duty hereby imposed on goods of the growth, &c. of Great Britain exported from thence, Schedule A, outwards.

50th GEORGE III. Cap. 42, I, Sect. 1.

Recites 7th Geo. III. C. 45,–45th Geo. III. C. 99. From July 5th, 1810, duties payable on goods imported into the Isle of Man shall cease, and in lieu thereof the duties mentioned in Schedule shall be paid.

Sect. 2.–Duties shall be paid in proportion to any greater or less weights, &c. than set forth in the schedule.

Sect. 3–Acts in force for establishing, regulating, and for securing the Revenue, &c. extended to this Act.

Sect. 4.–Where the duties are taken by this Act ad valorem, to be considered as the same shall be at the port of importation, without any abatement except the duties: the same to be ascertained by the declaration of the importer or proprietor, or his agent or factor.– Form of Declaration.

Sect. 5.–Goods may be seized if not truly valued, accrediting to the owner for the value so ascertained, and 10 per cent.

Sect. 6 –After sale of such goods, how the proceeds are to be disposed of.

[553] Sect. 7.–Where no fraud appears to be intended, the Commissioners may order the Goods to be delivered up, and the entry amended.

Sect. 8.–Duties to be paid to the Collector, and to be under the management of the Commissioners of Customs in England.

Sect. 9.–Money to be remitted to the Receiver-General, and applied to the Consolidated Fund.

Sect. 10.–Collector to make up a Quarterly Account of the produce of the Duties, and transmit the same to the Treasury; also a duplicate to the Auditor, and another to the Duke of Atholl–penalty for neglect, £200.

Sect. 11.–Collector to keep Books, in which the Duties shall be entered under distinct heads, &c. The following articles, (except from Great Britain,) may be imported duty free:––

Flax, Flaxseed, Raw or Brown Linen Yarn, Wood Ashes, Weed Ashes, Flesh of all sorts, Corn or Grain, (except from Great Britain only,) Herrings, not exceeding 1000 barrels, for the consumption of the Island, in pursuance of licence by the House of Keys.

Sect. 12.–The following articles may be imported in British vessels, from Great Britain or Ireland, duty free:–

White or Brown Linen Cloth, Hemp or Hempseed, being the produce or manufacture of Great Britain or Ireland, Horses, Black Cattle, all Utensils and Implements for Manufactories, Fisheries, or Husbandry, Bricks and Tiles, all sorts of young Trees, Sea Shells, Lime, Soapers' Waste, Packthread, and small Cordage for Nets.

Sect. 13.–Salt, Boards, Timber, and Hoops, being the produce and manufacture of Great Britain; Iron in rods and bars, Cotton, Indigo, Naval Stores, or any sort of Wood, commonly called Lumber, (as specified in 8th George I.) of the growth, production, or manufacture of British Colonies in America; and all other Goods, of the growth, &c., for which any bounty is allowed on the importation to Great Britain, may be imported into the Isle of Man, duty free, from Great Britain.

Sect. 14.–Limitation of actions – general issue – treble costs.

Schedule of Duties.

50th GEORGE III. Cap. 62, I. Sect. 1.

Penalty on persons Pound on board of vessels within certain limits (three leagues), or employed in unshipping Spirits, Tea, Tobacco, &c. £100, or treble the value of the Goods.

Sect. 2.–Averment that Commissioners of Customs have made election as to the penalty to be admitted. Powers of 5th Geo. 111. Cap. 39, for recovering penalties, to extend to this Act.

Sect. 3.–Officers of the Army, Navy, or Militia, or Customs, may detain persons found in vessels having on board Spirits, Tea, Tobacco, &c. Coffee or Salt, or assisting in the unshipping the same, &c. without payment of duties–such persons, if fit, may be put on board any ship of war, to serve his Majesty for a certain period, &c.

Sect. 4.–Reward to Officers taking such persons, if penalty not recovered, not exceeding £20.

Sect. 5.–Officers of the Army, &c. to have the like powers of seizure as the Officers of the Customs in the Isle of Man.

Sect. 6.–In lieu of the shares hitherto allowed to Officers for seizures, the shares herein mentioned shall be paid.

Sect. 7.–Persons seizing Spirits within certain limits, to be allowed one moiety of proceeds.

Sect. 8.–Vessels seized and condemned, how to be disposed of. Tonnage rewards to be paid Officers.

Sect. 9.–Penalty on persons obstructing Officers, seven years transportation. Shooting at, maiming, &c. Officers, Felony and Death.

51st GEORGE III. Cap. 50, 1.

Recites 38th George III. Cap. 63 – Commissioners of Customs may grant Licences for the exportation of 300 Sheep yearly, subject to the regulations of the Act recited, and of the Act of 28th George III. Cap. 38.

Cap. 52, Sect. 1–Recites 50th George III. Cap. 12, Sect. 9. Enacts that any of the Collectors of the Customs in the Isle of Man shall, under directions, from time to time, from the Commissioners of Customs, retain in their hands monies sufficient to defray the necessary expences attending the government of the Island, and the administration of justice there, and other charges incurred in the Isle, which have been or shall be deemed proper to be paid out of the Customs there; and also to pay bounties on Herrings caught by the inhabitants; and upon the amount of the said ex- [555] pences, charges, and bounties being ascertained, any four or more of the Commissioners of Customs in England may direct payment thereof out of the monies so retained, and the residue of the duties of Customs, after such payments, shall be remitted to the Receiver-General of the Customs in England, to be paid into the Exchequer, and carried to the Consolidated Fund.

Cap. 71, Sect 10.–Fees in the port of London abolished, (except as after provided,) under penalty, for the first offence of peremptory dismissal from office, and incapacity of future employment.

Sect. 11.–Not to prevent Solicitors from taking fees.

Sect. 12.–Certain Fees may be taken by the Clerks in the Long Room.

Sect. 13.–Proviso for taking the odd pence by Collector.

Sect. 14.–Gratuities allowed for expediting Warrants.

Sect. 15.–Certain fees may be taken for Cockets, not exceeding 5s.

Sect. 16.–Officers may receive shares of seizures.

Sect. 17.–Not to alter the present hours of attendance.

Sect. 18.–Commissioners of Customs may require and enforce attendance of Officers.

Sect. 19.–Oath of Office to be taken.

Sect. 20.–Compensation to Officers for loss of fees.

Sect. 21.–lndemnity to Officers for having taken fees not sanctioned by law.

Sect. 21–Treasury may extend this Act to the out-ports, in giving notice in the London Gazette.

Sect. 24.–From the time of such notice, powers of the Act to extend to the out-ports.

52d GEORGE III. Cap. 140, I. Sect. 1.

Wine may be exported to the Isle of Man, by persons having licence, in British built ships of not less than 50 tons.

Sect. 2.–Any such Goods intended to be exported under licence, may be taken out of any Warehouse where the same have been lodged for the purpose of exportation, without payment of any duty of Customs or Excise, but subject to all the rules, regulations, &c. of existing Acts not altered by this Act.

Cap. 143, I. Sect. 11.– Punishment of death for assisting with arms in the illegal exportation of Wool, or other goods, or in opposing the Revenue Laws, &c.

Sect. 12.–Proceedings in cases of shooting, wounding, &c.

53d GEORGE III. Cap. 116, I. Sect.1.

Recites 45th George III. Cap. 99–Authorises importation of Spirits, distilled in Ireland, on payment of duty of 3s. per gallon.

* This Act temporary – expired.

54th GEORGE III. Cap. 143. Sect. 1.

Recites 11th George III. Cap. 52–Rules appointed by recited Act, relative to Harbours, to cease.

Sect. 2.–The Rates following to be levied – see Schedule.

Sect. 3.–Rules to be under the Commissioners appointed by the recited Act.

[556] Sect. 4.–Commissioners to make Bye Laws relative to the regulation of piloting vessels, &c.

Schedule to which this Act refers.

Harbour duties on ships, vessels, goods, and merchandize, arriving at, and imported into, the Isle of Man; and the rates to be annually paid on all boats and vessels employed in the Herring Fishery on the coasts thereof

59th GEORGE III. Cap. 123. Sect. 1.

When reports of Goods are incorrect, Commissioners of Customs may permit Shipmasters to amend them, on proof that no fraud was intended.

Sect. 2.–Collectors and Comptrollers at out-ports, may permit Ship-masters to amend their reports, on like proof; but no amendment of a report to be allowed after the actual seizure of Goods.

Sect. 7.–In all cases, where proof is required by any law now in force, or hereafter to be made, or are or shall be necessary for the satisfaction or consideration of the Commissioners of Customs, in any matter relating to the revenue or to the trade and navigation of this kingdom–the same may be made before the Collector, &c. in the port of London, or the Collector or Comptroller of his Majesty's Customs at any other port in the kingdom, or in case of their absence, the persons acting for them respectively, who are hereby authorised and empowered to administer the same.

Sect. 8.–This Act not to affect any Act, where facts are required to be proved on oath.

1st GEORGE IV. Cap. 61.

This Act, relating solely to the Isle of, Man, is given at length in the Appendix, page 507.

1st & 2d GEORGE IV. Cap. 87. Sec. 27.

Whenever the ports of the United Kingdom shall be shut against the importation of Foreign Corn, Meal, or Flour, for home consumption, the ports of the Isle of Man, &c. shall in like manner be shut against the importation of such Foreign Corn, Meal, or Flour, for home consumption – and when any such Corn, Meal, or Flour, shall be permitted to be imported into the ports of the United Kingdom, for home consumption, Foreign Corn, Meal, or Flour, may in like manner be imported into the ports of the Isle of Man, &c. for home consumption.

Sect. 28.– Receivers of Corn Returns in London, shall, four times in the year, transmit a Certificate of Average Prices to the Collector of Customs of the Isle of Man, by which importation shall be regulated.

Cap. 104.– It is provided, that Six Thousand Hundredweight of Muscovado Sugar, and no more, in any one year, may be imported into the port of Douglas, in the Isle of Man, in British built ships, owned, registered, and navigated by British subjects, and not of less burthen than Fifty Tons.