Slike strani

EAST INDIA GOODS, continued.


Goods may be shipped as

From and after the 3d of August, 1832, warehoused goods may be delivered into the charge of the Searchers to be shipped as stores, without entry, or payment of any duty, for any ship of the burden of 70 tons at least, bound upon a voyage to foreign parts, the probable duration of which, out and home, will not be less than forty days. Provided always, that such goods shall be shipped in such quantities, and subject to such directions and regulations as the Commissioners of Customs shall direct and appoint.-2 and 3 Wm. IV. § 48.

Stores without entry or pay ment of Duty.

See Spirits, Sugar, Tobacco, Wine, &c., for other Orders appertaining to the Warehousing System.






A Table of the Duties of Customs payable on Goods, Wares, and Merchandize imported into the Isle of Man.

COFFEE, the lb.

HEMP, from Foreign parts, for every 100%. value
Hops, from the United Kingdom, the lb.
IRON, from Foreign parts, for every 100%. value.
SPIRITS, viz. Foreign Brandy, the gallon..

Foreign Geneva, the gallon

Rum of the British Plantations, the gallon.

SUGAR, Muscovado, the cwt..

TEA, Viz. Bohea, the lb..

Green, the lb..

TOBACCO, the lb...

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12 0

10 0 0

WINE, viz. French, the tun of 252 gallons

WOOD, continued.

Timber, for every 1007. value
GOODS, Wares, and Merchandize, imported from the United
Kingdom, and entitled to any bounty or drawback of
excise on exportation from thence, and not herein-
before enumerated or charged with duty, for every
1007. of the valuet...

Wares, and Merchandize, imported from the United
Kingdom, and not hereinbefore charged with duty,
for every 1007. valuet

Goods, Wares, and Merchandize, imported from any
place from whence such goods may be lawfully im-
ported into the Isle of Man, and not herein before
charged with duty, for every 1007. value....


£ 8. d.

10 0 0

5 0 0

2 10 0

15 0 0

Flax, Flax Seed, Raw or Brown Linen Yarn, Wood Ashes, Weed Ashes, Flesh of all sorts; also Corn, Grain, or Meal of all sorts when importable; any of which Goods, Wares, or Merchandize, may be imported into the said Isle from any place in any Ship or Vessel.

Any sort of White or Brown Linen Cloth, Hemp, Hemp Seed, Horses, Black Cattle, Sheep, all Utensils and Instruments fit and necessary to be employed in Manufactures, in Fisheries, or in Agriculture, Bricks, Tiles, all sorts of Young Trees, Sea Shells, Lime, Soapers' Waste, Pack thread, small Cordage for Nets, Salt, Boards, Timber, Wood Hoops, being the growth, production, or manufacture of the United Kingdom, and imported from thence in British Ships.

Iron in rods or bars, Cotton, Indigo, Naval Stores, and any sort of Wood commonly called Lumber, (viz. Deals of all sorts, Timber, Balks of all sizes, Barrel Boards, Clap Boards, Pipe Boards, or Pipe Hold, White Boards for Shoemakers, Broom and Cant Spars, Bow Staves, Capravan, Clap Holt, Ebony Wood, Headings for Pipes and for Hogsheads and for Barrels, Hoops for Coopers, Oars, Pipe and Hogshead Staves, Barrel Staves, Firkin Staves, Trunnels, Speckled Wood, Sweet Wood, small Spars, Oak Plank and Wainscot,) being of the growth, production, or manufacture of any British Colony or Plantation in America or the West Indies, and imported from the United Kingdom in British Ships.6 Geo. IV. c. 115. § 2.

No Goods shall be imported into, or exported from, the United Kingdom, from or to the Isle of Man, except in British Ships, on forfeiture of the Goods and Ship, and 1001. by the Master thereof.-6 Geo. IV. c. 109, § 6, 7, and 22.

British Ships only

to be employed in Trade to or from the United Kingdom.

Goods cannot be entered in the Isle of Man, as being the growth,

* See page 208.

The duty on Coals, Culm, and Cinders, imported from the United Kingdom into the Isle of Man, were repealed on and from the 1st of March, 1831, by the Act 1 and 2 Wm. IV. c. 16. Glass is also to be admitted free of duty, on bond being given to pay the ad valorem duty of 21. 108. per cent., in case Parliament should not sanction the indulgence.-Treas. Order, 31 Dec. 1829.

British Goods to appear upon

the Cockets.

produce or manufacture of the United Kingdom, or as being imported from thence, unless they appear upon the Cockets to have been duly cleared at some Port in the United Kingdom, to be exported to the said Isle.—§ 3. The following Goods may not be imported into the Isle of Man, nor exported from any place to be carried to the Isle of Man, License Goods. without the license of the Commissioners of Customs first obtained; nor in greater quantities in any one year, than specified in the Schedule; and such goods shall not be so exported or imported, except from the places set forth in the Schedule, and according to the rules subjoined.-§ 4.

Schedule of License Goods, to be imported from the United Kingdom, or
from any place from which the same might be imported into the
United Kingdom, for Home Consumption, viz.

*BRANDY (Foreign).

GENEVA (Foreign).

To be Imported from Great Britain.

† RUM, of the British Plantations....

To be Imported from England.

.110 tuns. .10,000 gallons. ...10,000 gallons.

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5,000 lbs.

8,000 lbs.

60,000 lbs.


SUGAR (Muscovado)


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To be Imported from the Port of Liverpool. SUGAR (refined)..

6,000 cwt.

4,000 packs.

400 cwt.

And such additional quantities of any such Goods as the Commissioners of His Majesty's Treasury shall, from time to time, under special circumstances of necessity, direct from such ports respectively.

Subject to the following rules, viz.

All such goods to be imported into the Port of Douglas, by His Ma Port of importation, jesty's subjects, and in British vessels of not less burand tonnage of Ship. then than 50 tons. Tobacco to be shipped only in Ports Tobacco. in England, where Tobacco is allowed to be imported and warehoused without payment of duty. Wine to be imported only * All other Spirits are prohibited (see Schedule of Prohibitions in page 244); but the Commissioners of Customs may grant leave from time to time, for the importation in reasonable quantities of Perfumed or Medicinal Spirits.-9 Geo. IV. c. 76. + See clause in page 243, as to charging the duty on the strength.

See Tea in page 164.

§ It shall be lawful to export from the United Kingdom to the Isle of Man, and to import into the Isle of Man direct from the United Kingdom, without the license of the Commissioners of the Customs, any 'quantity of British Plantation Coffee, duty paid in the United Kingdom; and a drawback of 4d. per lb. shall be allowed upon the exportation thereof.-7 Geo. IV. c. 48.

A drawback of 4d. per lb. will also be allowed on British Plantation Coffee Roasted, which may in future be exported to the Isle of Man.-Treas. Order, 25 May, 1827.

See List of Ports in page 167 and 230.

in casks or packages, containing not less than a hogshead each, Wine. or in cases of not less than three dozen reputed quart bottles, or six dozen reputed pint bottles each. Brandy and Geneva to be imported only in casks containing 100 gallons each, at Strength and quanleast, and not of a greater strength than that of one tity of Spirits. to nine over hydrometer proof. Such goods may be exported from the bonded warehouses in Great Britain, without Goods exported from warepayment of duty; but if duty paid, a full draw- house, or if duty paid. back of such duties will be allowed on the exportation. And the same bounty will be allowed on the Refined Sugar exported Sugar Bounty. from Liverpool, as would be allowable on exportation to Foreign parts. No drawback or bounty to be allowed, nor export bond cancelled, until a certificate of landing be produced from the Collector and Comptroller of the Customs at the Port of Douglas. The species and quantities of such goods as at any Foreign port, with the marks, numbers, and denominations of the packages, must be indorsed on the license, and signed by the British Consul, or (if no Consul) by two merchants at the port of lading. Upon importation into the port of Douglas of any such goods, the license for the same License when to must be delivered up to the Collector or Comptroller of be delivered up. that Port.-6 Geo. IV. c. 115. § 4.

Certificate of


may be laden Goods laden in Foreign ports. known British

Applications for import licenses must be made in writing, and delivered to the Collector or Comptroller of Douglas, between 5th Applications for May, and 5th July, in each year, specifying the date, Licenses how to name, residence, and occupation of the applicant, the be made. description and quantity of each article for which the license is required. Counterfeiting or falsifying license, penalty 500%-§ 5 & 9.

Rum imported

into the Isle of Man to be

charged with Duty according to its Strength.

And whereas by an Act passed in the sixth year of His late Majesty, intituled, " An Act for regulating the Trade of the Isle of Man," Rum of the British Plantations is permitted to be imported into the said Island by license of the Commissioners of Customs, at a duty of 3s. per gallon, and it is expedient to amend the same, so that the duty should be governed by the degrees of strength; be it, therefore, enacted, that from and after the passing of this Act, Rum of the British Plantations imported into the Isle of Man under the license of the Commissioners of Customs shall be charged with a duty of 3s. for every gallon of such Rum of any strength not exceeding the strength of proof by Sykes's Hydrometer, and so in proportion for any greater strength than the strength of Proof, and for any greater or less quantity than a gallon; any law, custom, or usage, to the contrary thereof notwithstanding.-2 and 3 Wm. IV. c. 84, § 61.

may not be re-ex


Goods imported by license into the Isle of Man, ported, nor may such Goods be carried Coastwise Re-exportation, from one part of the said isle to another, except in carrying Coastwise vessels of 100 tons burthen at the least, and in the of License Goods. same packages in which such goods were imported into the said Isle, and Wine except in such packages or in bottles.6 Geo. IV., c. 115, § 10.

Importations into the United King

dom from the Isle of Man.

Goods which are the growth, produce, or manufacture of any Foreign country, cannot be exported from the Isle of Man to any part of the United Kingdom. Goods of the produce or manufacture of the Isle of Man, may be imported into the United Kingdom from the said Isle, without payment of any duty, (otherwise than any countervailing duty of excise*, or any coast duty payable on the like goods,) but the exemption of duty is not to extend to any manufactures of the said Island, made from materials the produce of any Foreign country; except manufactures of Linen and Cotton, made in and im ported from the Isle of Man; nor shall any Goods which are prohibited to be imported into the United Kingdom from Foreign countries †, be imported from the Isle of Man, although the manufacture of the island, if the materials of which such goods be made are the produce of any Foreign country.-6 Geo. IV. c. 107. § 38.—6 Geo. IV. c. 115. § 11.— 9 Geo. IV. c. 76. § 5.

Certificate of production to be produced.

Before any goods shall be shipped in the Isle of Man for exportation to the United Kingdom, as being the produce or manufacture of that Island, proof must be made by the written affidavit of some competent person, to the satisfaction of the Collector and Comptroller of the Customs at the port of shipment, that such goods, describing and identifying the same, are the produce or the manufacture, as the case may be, of the said island; and in such affidavit shall be stated the name of the person by whom such goods are intended to be entered and shipped, and such person at the time of the entry (not being more than one month after the date of such affidavit) shall make oath before such Collector and Comptroller, that the goods to be shipped in virtue of the entry, are the same as are mentioned in such affidavit. The Collector and Comptroller on demand, to give to the master of the vessel a certificate of such proof of produce or manufacture having been made, and such certificate shall be received at the port of importation in the United Kingdom, instead of that of the Governor, Lieutenant Governor or Commander-in-chief of the said island, as heretofore required.-9 Geo. IV. c. 76. § 28.

Certificate of Col

lector and Comptroller, instead of Governor, &c.

Schedule of Goods Prohibited to be Imported into the Isle of Man. GooDs, the produce or manufacture of places within the limits of the East India Company's charter; except from the United Kingdom.

CARDS, called Playing Cards; unless in Packs each, containing an ace of Spades duly Stamped and Marked for use in the Isle of Man, or in the United Kingdom.

COTTON YARN, Cotton Cloth, Linen Cloth, Glass Manufactures, Woollen Manufactures, unless bond fide laden in and imported directly from the United Kingdom.

* See the Inland Duties of Excise payable in the United Kingdom, in page 206. + See Table of Prohibitions in this page.

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