for every 100l. of the Goods, Wares and Merchandize, imported from the United Goods, Wares and Merchandize, imported from the United for every 100l. of the Value thereof Goods, Wares or Merchandize imported from any Place from whence such Goods may be lawfully imported into the Isle of Man, and not hereinbefore charged with Duty for every 100l. of the Value thereof 16 0 0 10 0 0 10 0 0 5 0 0 2 10 0 15 0 0 Except the several Goods, Wares and Merchandize following, Exemptions. and which are to be imported into the Isle of Man, Duty free ; (that is to say,) Flax, Flax Seed, Raw or Brown Linen Yarn, Wood Ashes, Certain Goods Weed Ashes, Flesh of all Sorts; also Corn, Grain or Meal in any Ship of Sorts when importable; any of which Goods, Wares or from any Place. Merchandize may be im portedinto the said Isle from any Place in any Ship or Vessel, British Colonial Goods in British Ships from Any Sort of White or Brown Linen Cloth, Hemp, Hemp Seed, British Goods III. And United King British Goods from United Kingdom to appear upon the Cockets. Goods enumerated in the following Sche only under Licence. III. And be it further enacted, That no Goods shall be entered in the Isle of Man, as being the Growth, Produce or Manufacture of the United Kingdom, or as being imported from thence, except such Goods as shall appear upon the Cocket or Cockets of the Ship or Vessel importing the same, to have been duly cleared at some Port in the United Kingdom to be exported to the said Isle. IV. And be it further enacted, That the several Sorts of Goods enumerated or described in the Schedule hereinafter dule importable contained, denominated "Schedule of Licence Goods," shall not be imported into the Isle of Man, nor exported from any Place to be carried to the Isle of Man, without the Licence of the Commissioners of Customs first obtained; nor in greater Quantities in the whole, in any one Year, than the respective Quantities of such Goods specified in the said Schedule; and that such Goods shall not be so exported nor so imported, except from the respective Places set forth in the said Schedule, and according to the Rules subjoined thereto; (that is to say,) Goods imported into Douglas. Tobacco. Wine. SCHEDULE OF LICENCE GOODS: Wine Foreign Geneva One hundred and ten Tuns Ten thousand Gallons Ten thousand Gallons From the United Kingdom, or from any Place from which the same might be imported into the United Kingdom, for Consumption therein. Rum, of the British Plantations Sixty thousand Gallons. From Great Britain. Bohea Tea Green Tea Coffee Tobacco Muscovado Sugar Playing Cards From England. Refined Sugar From the Port of Liverpool. Fifty thousand Pounds. Six thousand Hundred Weight. Four hundred Hundred Weight. And such additional Quantities of any of such several Sorts of Goods as the Commissioners of His Majesty's Treasury shall, from time to time, under any special Circumstances of necessity direct, from such Ports respectively; Subject to the Rules following; (that is to say,) (1.) All such Goods to be imported into the Port of Douglas, and by His Majesty's Subjects, and in British Ships or Vessels of the Burden of Fifty Tons or upwards: (2.) Such Tobacco to be shipped only in Ports in England, where Tobacco is allowed to be imported and warehoused without Payment of Duty : (3.) Such Wine to be so imported only in Casks or Packages containing not less than a Hogshead each, or in Cases containing not less than Three Dozen reputed Quart Bottles, or Six Dozen reputed Pint Bottles each: (4.) Such (4.) Such Brandy and Geneva to be imported only in Casks Spirits. containing One hundred Gallons each, at least : (5.) Such Brandy and Geneva not to be of greater or higher Strength of Degree of Strength than that of One to Nine over Hydrometer such Spirits. Proof: (6.) Such Goods, when exported from Great Britain, may be so Warehouse exported from the Warehouse in which they may have been Goods. secured without Payment of Duty: (7.) If the Duties of Importation have been paid in the United Drawbacks. Kingdom on such Goods, a full Drawback of such Duties shall be allowed on the Exportation: (8.) Upon the Exportation from Liverpool of such Refined Sugar Bounty. Sugar, the same Bounty shall be allowed as would be allowable on Exportation to Foreign Parts: applicable. (9.) Upon Exportation from the United Kingdom of any such Export Bond Goods from the Warehouse, or for Drawback, or for Bounty, in United so much of the Form of the Bond, or of the Oath, or of any other Kingdom made Document required in the Case of Exportation of such Goods generally to Foreign Parts, as is intended to prevent the landing of the same in the Isle of Man, shall be omitted: (10.) No Drawback or Bounty to be allowed, nor Export Bond Certificate of cancelled, until a Certificate of the due landing of the Goods at landing. the Port of Douglas be produced from the Collector and Comp troller of the Customs at that Port: (11.) If any Goods be laden at any Foreign Port or Place, the Species and Quantity of such Goods, with the Marks, Numbers and Denominations of the Casks or Packages containing the same, shall be indorsed on the Licence, and signed by the British Consul at the Port of lading, or if there be no British Consul, by Two known British Merchants: Goods laden in Licence to be delivered up. Application for delivered to Officers at Douglas, between 5th May and 5th July. Licence to be (12.) Upon Importation into the Port of Douglas of any such Goods, the Licence for the same shall be delivered up to the Collector or Comptroller of that Port. V. And be it further enacted, That every Application for Licence to import any of the Goods aforesaid into the Isle of Man shall be made in Writing, and delivered between the Fifth Day of May and the Fifth Day of July in each Year, to the Collector or Comptroller of the Port of Douglas in the said Isle; and such Application shall specify the Date thereof, and the Name, Residence and Occupation of the Person applying, and the Description and Quantity of each Article for which such Licence is required; and all such Applications with such Particulars shall be entered in a Book to be kept at the Custom House at the Port of Douglas, and to be there open for public Inspection during the Hours of Business; and on the Fifth Day of July in each Year such Book shall be closed; and within Account to be Fourteen Days thereafter, the Collector and Comptroller shall delivered to make out and sign a true Copy of such Entries, specifying the Governor. Applicants resident and the Applicants not resident in the said Isle, and deliver or transmit such Copy to the Governor or Lieutenant Governor of the said Isle for the Time being. VI. And be it further enacted, That within Fourteen Days after the Receipt of such Copy, the Governor or Lieutenant Governor of the said Isle shall allot the whole Quantity of each Article, Governor to allot Quantities within given Time; and report to Treasury and Customs. Commissioners of Customs to grant Licences according to Report of Governor. Before Delivery of Licences, Bond to be given. Licence not taken up, may be transferred by Governor. Notified by Penalty. Proviso as to licensed Goods Article, in the first place, among the Applicants resident in the said Island, in case the whole Quantity of any Article shall not have been applied for by Residents; then shall allot the Quantity not so applied for among the nonresident Applicants, in such Proportions in all Cases as he shall judge most fair and equitable; and shall cause a Report thereon to be drawn up in Writing, and sign and transmit the same to the Lords Commissioners of His Majesty's Treasury of the United Kingdom of Great Britain and Ireland, and shall cause a Duplicate of such Report so signed to be transmitted to the Commissioners of Customs. VII. And be it further enacted, That upon Receipt of such Duplicate Report the Commissioners of Customs shall grant Licences, to continue in force for any Period until the Fifth Day of July then next ensuing, for the Importation into the Isle of Man of the Quantities of such Goods as are allowed by Law to be so imported, with their Licence, according to the Allotments in such Report, and dividing the whole Portion allotted to any one Applicant into several Licences, as they shall be desired and see fit; and such Licences shall be transmitted without Delay to the Collector and Comptroller of Douglas, to be by them delivered to the different Applicants, after taking Bond for the same under the Provisions of this Act. VIII. And be it further enacted, That previous to the Delivery of any such Licences to the Persons to whom they are granted, the Collector and Comptroller of Douglas shall take the Bond of such Persons to His Majesty, His Heirs and Successors, with sufficient Security for the Importation of the Articles for which the said Licences are respectively granted, on or before the Fifth Day of July succeeding the Delivery of such Licences, with such Conditions, and for the Forfeiture of such Sums, not exceeding the whole Amount of Duties payable in Great Britain on Articles similar to those specified in such Licences, as the Commissioners of Customs shall think fit: Provided always, that if any Person to whom such Licence shall be granted, shall not have given such Bond prior to the Fifth Day of January next after the granting such Licence, it shall be lawful for the Governor or Lieutenant Governor of the said Isle, if he shall see fit, to transfer any such Licence to any other Person who shall be desirous to take up the same, and willing and able to give such Bond; and such Transfer shall be notified by Indorsement on the Licence signed by such Governor or Lieutenant Governor. IX. And be it further enacted, That if any Person or Persons shall counterfeit or falsify any Licence or other Document required for the Importation into the Isle of Man of any Goods which would otherwise be prohibited to be imported into the said Isle, or shall knowingly or wilfully make use of any such Licence or other Document, so counterfeited or falsified, such Person or Persons shall for every such Offence forfeit the Sum of Five hundred Pounds. X. And be it further enacted, That it shall not be lawful to re-export from the Isle of Man any Goods which have been imported into the said Isle with Licence of the Commissioners of Customs as aforesaid; and that it shall not be lawful to carry any such Goods coastwise from one Part of the said Isle to another, another, except in Vessels of One hundred Tons Burthen at the least, and in the same Packages in which such Goods were imported into the said Isle; and that it shall not be lawful to remove any Wine from one Part of the said Isle to another, by and except in such Packages or in Bottles. XI. And be it further enacted, That it shall not be lawful to export from the Isle of Man to any Part of the United Kingdom any Goods which are of the Growth, Produce or Manufacture of any Foreign Country. XII. And be it further enacted, That if any Goods shall be imported into or exported from the Isle of Man; or carried coastwise from one Part of the said Isle to another Part of the same; or shall be waterborne, or brought to any Wharf or other Flace, with Intent to be waterborne, to be so exported or carried; or shall be removed by Land within the said Isle, contrary to any of the Directions or Provisions of this Act; the same and the Packages containing the same shall be forfeited, together with all Ships, Vessels or Boats, and all Cattle and Carriages used or employed therein; and every Person offending therein shall forfeit for every such Offence the Sum of One hundred Pounds, or the full Amount of all Duties which would be payable in respect of such or similar Goods for Home Consumption of the same in the United Kingdom, at the Election of the Commissioners of Customs. XIII. And be it further enacted, That the several Sorts of Goods enumerated or described in the Schedule hereinafter contained, denominated "Schedule of Prohibitions," 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, Cotton Cloth, Linen Cloth, Glass Manufactures, Woollen Manufactures, unless bona fide laden in and imported directly from the United Kingdom: British distilled Spirits: All Goods prohibited to be imported into the United Kingdom to be used or consumed therein, on account of the Sort or Description of the same. < Limiting · 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, for the Use 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 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 the Quantity of Half a Gallon for each 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 Vessel; or if any open Boat, bound from In open Boats. 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 : In decked |