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Books bound or

Exporter making

Oath that the Duty has been paid, to entitle to Draw back.

the Impreffions of the Officer's Stamp or Label from every Ream of fuch Paper intended to be packed up in order to be exported before the fame fhall be fo packed.

LXI. And be it enacted, That it fhall and may be lawful for any unbound may be Perfon to export from Ireland, as Merchandize, any Books, either exported. unbound, or bound with any Materials refpectively liable to any Duties of Excife, and for which the Duties of Excife impofed for or in respect thereof have been paid, and fuch Books being made up or compofed of Paper made in Ireland of the First Clafs, and for all which Paper fo to be exported the Duty of Excife fhall have been paid, and under, fubject and according to fuch Rules and Regul ations, Provifions, Fines, Penalties and Forfeitures as aforefaid, as far as the fame or any of them can or may be applied thereto; and fuch Exporter or his Clerk or Manager fhall, in cafe fuch Books fhall be to be exported, make Oath that he believes the Duty of Excise hath been fully paid for fuch Paper, and also that he believes that no Drawback hath been before received by any Perfon for or in respect of fuch Paper, or any Part thereof; and in cafe fuch Books, bound with any Materials as aforefaid, fhall be to be exported, then fuch Exporter or his Clerk or Manager, shall make further Oath that he believes the feveral Duties of Excife, by any or Acts of Parliament impofed for or in refpect of the Materials of which the Binding is compofed, have been paid, and that a Draw back, equal to the Duty by Law payable by Weight on Paper of the First Class, fhall be allowed for and in refpect of all fuch Books, under and fubject to the said several Rules, Regulations, Reftrictions, Provifions, Fines, Penalties and Forfeitures, and which Rules, Regulations, Reftrictions, Provifions, Fines, Penalties and Forfeitures, fo far as the fame refpectively can or may be applied to the Exportation of fuch Books, shall be extended to the fame respectively, as fully and effectually as if the fame refpectively had been reenacted in

Foreign Paper

to be ftamped.

Stamps to be provided.

this Act.

A&

LXII. And in order to fecure the due Payment of the Duties on Importation payable upon the Importation of Foreign Paper, be it enacted, That the Officer or Officers of the Cuftoms at the Port or Place where any Foreign Paper fhall be imported, fhall caufe fuch Paper, whether in a Ream or exceeding a Ream, to be marked, ftamped or fealed in fuch manner as the Commiffioners of His Majesty's Cuftoms and Port Duties, or any Three or more of them, fhall direct; and the faid Commiffioners fhall and they are hereby authorized and required to provide proper Stamps, Marks or Seals, for marking, ftamping or fealing all Foreign Paper imported, to denote the charging the Duties thereon, and the fame to caufe to be diftri buted to the proper Officers of the Cuftoms for the Purpofes in this Act mentioned, which Officers are hereby required and enjoined to mark, ftamp or feal the fame, in fuch manner as the faid Commif. fioners fhall from time to time think fit to direct; which Stamps, Marks or Seals to be provided in purfuance of this Act may be altered or renewed from time to time, as the faid Commiffioners fhall from time to time think fit to direct.

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LXIII. And be it further enacted, That if any Foreign Paper fhall be imported into Ireland in any lefs Quantity than a Ream, each fuch Ream containing Twenty Quires, and each Quire thereof

Twenty

Twenty four Sheets, the fame fhall be forfeited, and fhall and may be seized by any Officer or Officers of the Revenue.

LXIV. And be it enacted, That if any Perfon fhall, with Intent Defacing Stamp to defraud His Majefty of any of the Duties impofed upon Paper, denoting the wilfully cut out, obliterate or deface, or wilfully fuffer to be cut out, Duty. obliterated, or defaced the Stamp, Mark or Seal put by any Officer of the Revenue upon fuch Foreign Paper, to denote the charging of the Duty on fuch Paper, every fuch Perfon fhall forfeit the Sum of

Fifty Pounds for every Ream or other Parcel of Paper on which Penalty.
the Stamp, Mark or Seal put by any fuch Officer fhall be fo wilfully
cut out, obliterated or defaced.

&C.

Having forged
Stamp in Cuf-
tody, or felling
Paper, &c. with

forged Stamp.

LXV. And be it further enacted, That if any Perfon fhall coun- Forging Stamps, terfeit or cause to be counterfeited any Stamp, Mark or Seal provided by the Commiffioners of Customs and Port Duties in pursuance of this Act, or shall counterfeit, forge or resemble the Mark or Impreffion of any fuch Stamp, Mark or Seal upon any Paper, or fhall have in his, her or their Cuftody or Poffeffion any fuch counterfeit Stamp, Mark or Seal, knowing the fame to be counterfeited, or fhall have in his, her or their Cuftody or Poffeffion, or fhall utter, vend or fell any Paper with a counterfeit or forged Mark or Impreffion of any fuch Stamp, Mark or Seal thereon, knowing the fame to be fo counterfeited or forged, or fhall, upon any Ream or Quantity of Foreign Paper which has not been duly entered with the proper Officer or Officers of the Revenue, and charged with the Duty payable upon the Importation of fuch Paper, knowingly put or place the Impreffion of any fuch counterfeit or forged Stamp, Mark or Seal, or fhall knowingly affix upon any Ream or Quantity of fuch Paper, any Stamp, Mark or Seal which fhall have been before affixed, marked, ftamped or fealed, upon any other Ream or Quantity of Foreign Paper, then and in every fuch cafe every fuch Perfon fo offending therein fhall, for every fuch Offence, forfeit the Sum of Five hundred Pounds.

LXVI. And be it enacted, That no Paper imported into this Kingdom fit for or capable of being used for the Purposes of Writing, Printing or Drawing, fhall be entered under the Denomination of Card Paper, or Cap Paper, but the same shall be entered by the Pound Weight, and be charged with fuch Duty as all other Papers fo to be entered are or shall be subject to.

Penalty.

Paper imported entered by

Pound Weight, and fo charged.

Makers and
Mills, &c.

LXVII. And be it further enacted, That every thing in this A&t to extend to A&t contained, relating to any Paper or Pafteboard, or to any Pa- Paper, &c. of ali per Maker, fhall be deemed and conftrued to extend, and fhall ex- Sorts, and to all tend to all Paper of every Sort and kind, and to all Pafteboard, Millboard, Scale board and Glazed Paper, Sheating or Sheathing Paper, Button Paper and Button Board, and to every Maker and Manufacturer of every Sort and kind of Paper, Pafteboard, Millboard, Scale board, Glazed Paper, Sheating or Sheathing Paper, Button Paper and Button Board, and that every thing in this Act contained relating to any Paper Mill fhall be deemed and conftrued to extend, and shall extend to every Manufactory and Place in which the making or manufacturing of any Paper, Pafteboard, Millboard, Scaleboard, Glazed Paper, Sheating or Sheathing Paper, Button Paper or Button Board, fhall be carried on, or in which any Paper, Pafteboard, Millboard, Scale board, Glazed Paper, Sheating or Sheathing Paper, Button Paper or Button Board, fhall be dried

Perfons taking falle Oaths.

Perjury.
Recovery of
Penalties in
British Cur-

rency.

Application.

or kept, as fully as if fuch matters and things had been repeated and
expreffed throughout the Body of this Act.

LXVIII. And be it further enacted, That if any Person who fhall
take any Oath or make any Affirmation by this Act required to be
taken or made, fhall wilfully or knowingly fwear or affirm falfely
thereon, any fuch Perfon being duly convicted thereof shall suffer
the Pains and Penalties to which Perfons guilty of wilful or corrupt
Perjury are or fhall be fubject by any Law in force in Ireland; and
if any Perfon fhall corruptly procure or fuborn any other Perfon or
Perfons to swear or affirm falfely in any fuch Oath or Affirmation,
any fuch Perfon being duly convicted of fuch procuring or fuborning
fhall for every fuch Offence incur and fuffer fuch Penalties, For-
feitures, Pains and Disabilities as Persons convicted of Subornation of
Perjury are refpectively liable unto by any Law in force in Ireland.

LXIX. And be it further enacted, That all Penalties and Forfeitures under this Act fhall be paid and payable in British Currency, and fhall be raised, levied, collected, paid, fued for, recovered and applied, in fuch manner and under fuch Powers and Authorities, and by fuch Ways and Methods, and according to fuch Rules and Directions as are appointed, directed and expreffed for the recovering of any Penalties or Forfeitures in and by an Act made in 14 & 15 Car. 2. Ireland in the Fourteenth and Fifteenth Years of His late Majefty (I.) King Charles the Second, intituled An Ad for fettling the Excife or new Impoft upon His Majefty, his Heirs and Succeffors, according to the Book of Rates therein inferted; or in and by an Act made 46 G. 3. c. 106. in the Forty fixth Year of His prefent Majefty's Reign, intituled An Ad to provide for the better Execution of the feveral Aas relating to the Revenues, matters and things under the Management of the Commiffioners of Cuftoms and Port Duties, and of the Commiffioners of Inland Excife and Taxes in Ireland; or in and by any other Act or Acts in force in Ireland, relating to the Revenue of Cuftoms and Excife, or either of them, as fully and effectually to all Intents and Purposes, as if the fame were herein repeated and reenacted, with the like Remedy of Appeal to and for the Party or Partics aggrieved, as in and by the faid recited Act of the Fourteenth and Fifteenth Years of His late Majefty King Charles the Second, or any other Act or Acts as aforefaid, is provided.

Appeal.

Commence

ment of Act.

A& may be altered, &c.

LXX. And be it enacted, That this Act fhall commence and take Effect from and after the Fifth Day of August One thousand eight hundred and fixteen.

LXXI. And be it enacted, That this Act may be altered, amended or repealed by any Act or Acts to be paffed in this prefent Seffion of Parliament.

CAP. LXXIX.

An Act for repealing the Duties of Cuftoms on Rape Seed
Cakes, Linfeed Cakes, Bones of Cattle and other Animals,
and of Fish, except Whale Fins, imported into Great Bri-
tain; and for granting other Duties in lieu thereof.

[25th June 1816.]

WHEREAS it is expedient that the Duties of Cuftoms

payable on the Importation of Rape Seed Cakes, Linfeed Cakes, Bones of Cattle and other Animals, and of Fish, except

• Whale

22

Duties impofed on Rape Seed Cakes, &c. by 49 G. 3. c. 98. Sch. (A.) Inwards, and 53 G. 3. c. 33. to cease, except

• Whale Fins, into Great Britain, fhould ceafe and determine, and
that other Duties of Customs fhould be impofed in lieu thereof;'
Be it therefore enacted by The King's Moft Excellent Majefty,
by and with the Advice and Confent of the Lords Spiritual and
Temporal, and Commons, in this prefent Parliament affembled, and
by the Authority of the fame, That from and after the paffing of
this Act the feveral Duties of Cuftoms impofed upon the Importation
of Rape Seed Cakes, Linfeed Cakes, Bones of Cattle and other
Animals, and of Fish, except Whale Fines, by an Act paffed in the
Forty ninth Year of the Reign of His prefent Majefty, intituled An
Ad for repealing the feveral Duties of Cuftoms chargeable in Great
Britain, and for granting other Duties in lieu thereof; and by an Act
paffed in the Fifty third Year of His prefent Majefty, intituled An Arrears.
Ad for granting certain additional Duties of Cuftoms imported into and
exported from Great Britain, fhall ceafe and determine, fave and ex-
cept in all cafes relating to the recovering or paying any Arrears
thereof refpectively, which may on the paffing of this Act remain un-
paid, or to any Fines, Penalties or Forfeitures relating thereto, which
fhall have been incurred at any time before the paffing of this Act.

II. And be it further enacted, That from and after the paffing of New Duties to this A&t there fhall be raised, levied, collected and paid unto His be paid. Majefty, his Heirs and Succeffors, upon all Rape Seed Cakes and Linfeed Cakes imported into Great Britain, a Duty of Cuftoms of Two pence for every Hundred Weight; and upon all Bones of Cattle and other Animals, and of Fish, except Whale Fins, fo imported, a Duty of Cuftoms of One Pound for every One hundred Pounds of the true and real Value thereof; which Value fhall be ascertained according to the Declaration to be made by the Owner or Proprietor or his known Agent, in like manner and Form, and under the Rules, Regulations, Reftrictions and Conditions, and fuch Goods shall be fubject and liable to fuch and the like Forfeitures and Penalties as are prefcribed and directed for ascertaining and collecting Duties to be paid according to the Value by an Act paffed in the Twenty feventh 27 G. 3. c. 13. Year of His prefent Majefty's Reign, intituled An A& for repealing the feveral Duties of Cuftoms and Excife, and granting other Duties in lieu thereof, and for applying the faid Duties, together with the other Duties compofing the Public Revenue; for permitting the Importation of certain Goods, Wares and Merchandize, the Produce or Manufacture of the European Dominions of the French King into this Kingdom; and for applying certain unclaimed Monies, remaining in the Exchequer for the Payment of Annuities on Lives, to the Reduction of the National Debt; or by any fubfequent A&t or Acts relative thereto in force on or immediately before the paffing of this Act.

III. And be it further enacted, That the Duties of Cuftoms Duties how granted by this A&t fhall and may be managed, ascertained, raised, levied. levied, collected, anfwered, paid and recovered in fuch and the like manner as the Duties on Rape Seed Cakes, Linfeed Cakes, Bones of Cattle and other Animals, and of Fish, except Whale Fins, hereby repealed, were or might be managed, afcertained, raised, levied, collected, anfwered, paid and recovered, and the Goods fhall be fubject and liable to all and every the Conditions, Rules, Regulations, Reftrictions, Seizures and Forfeitures, as fuch Goods were fubject and liable to by any Act or Acts of Parliament in force on or immediately before the paffing of this Act.

IV. And

Application of
Duties.

A&t may be altered, &c.

IV. And be it further enacted, That all Monies arifing from the Duties impofed by this Act, the neceffary Charges of raifing and accounting for the fame excepted, fhall from time to time be paid into the Receipt of His Majefty's Exchequer at Weftminfler, and fhall be appropriated and applied in the fame manner as the Duties of Cuftoms impofed on the like Goods, under the Head of Permanent Duties, were directed to be appropriated and applied.

V. And be it further enacted, That this Act may be altered, amended or repealed by any Act or Acts to be made in this prefent Seffion of Parliament.

CA P. LXXX.

An Act to enable the principal Officers and Commissioners of
His Majesty's Navy refident on Foreign Stations to grant
Certificates of Stores or Goods, which may be fold by fuch
Officers or Commiflioners at fuch Foreign Stations.

[25th June 1816.]

WHEREAS divers falutary Acts of Parliament have from

time to time been paffed for preventing the Embezzlement of His Majefty's Naval Stores and Goods, marked as is therein mentioned And Whereas by the faid Acts, or fome of them, the principal Officers and Commiffioners of His Majefty's Navy are authorized to fell and dispose of any of the faid Stores or Goods fo • marked as aforefaid, and to grant Certificates under their Hands to the Purchasers of fuch Stores or Goods, as in the faid A&ts is mentioned And Whereas the principal Officers and Commiffioners of His Majefty's Navy refident on Foreign Stations have frequently occafion to fell and difpofe of fuch Stores or Goods, and the fame may be brought by the Purchasers thereof into this Kingdom; but fuch Commiffioners on Foreign Stations not having the Power to grant Certificates to the Purchasers of fuch Stores or Goods, of their having purchased the fame, or the Certificates granted by fuch • Commiffioners refident on Foreign Stations not being of fuch and the fame Force and Effect as fuch like Certificates granted under the Hands of Three or more of the faid Commiffioners in England are of, the Purchafers and Owners of the faid Stores or Goods may be endangered by the Poffeffion thereof in such Parts of His Majefty's Dominions to which the faid Statutes extend ;' For Remedy whereof, be it enacted by The King's Most Excellent Majefty, by and with the Advice and Confent of the Lords Spiritual and Temporal, and Commons, in this prefent Parliament affembled, and by the Authority of the fame, That from and after the paffing of this A&t it fhall and may be lawful to and for all and every or millioners of the any One of the principal Officers and Commiffioners of His Majesty's Navy at Foreign Navy refident on any Foreign Station, to grant Certificates under his or their respective Hand or Hands for any fuch Stores or Goods which fhall hereafter be fold by or by the Order of any fuch principal Officer or Commiffioner at any fuch Foreign Station, of such and the fame or the like Tenor and Effect, and that the fame Certificates fo to be granted as aforefaid fhall be in all Places of fuch and the fame Force and Effect as Certificates under the Hands of Three or more of the principal Officers and Commiffioners of the Navy in England are of, for any fuch Stores or Goods fold by or by the Order of the faid Commiffioners in England.

Principal Officers and Com

Stations may grant Certifi

cates of Stores old by them.

САР.

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