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Port to be re

Two Years.

EAST INDIA GOODS. All articles of East India production may, after having been regularly East India Goods warehoused at one of the ports approved for the impormay be removed tation of such goods (see list, page 187), be allowed to from the Port of be removed to any warehousing port, to be there reImportation to

warehoused for a period not exceeding two years", any Warehousing

under security for payment, within that time, of the full warehoused for duties on the whole quantity which had been delivered

for removal,, under the following regulations. Ist.—That bond be entered into with one sufficient surety for the due delivery of the goods to the proper Officers at the port of destination, and for payment of the duties † within two years*.

2nd. That the Officers at the port of removal, when practicable, do mark the coutents upon every package intended to be removed; and in all cases transmit a particular account of such goods by post, to the Collector and Comptroller at the port of destination.

3rd.—That the duties be charged in all cases according to the quantity and denomination of the articles as specified in the official account trànsmitted by the proper Officers at the port of removal, to the Officers at the port of destination. If the goods be such as are required by law to be sold by the East India Company, that the sale price be also specified in the account transmitted to the port of destination, and the duty charged thereon accordingly. And with respect to other goods subject to ad valorem duties, that the declaration of their value be made at the port of importation, and approved by the proper Officers prior to removal.

4th. That upon arrival of the goods at the port of destination, the same be entered and the full duties paid thereon, or be re-warehoased for home consumption only, for a period not exceeding two yearst, and that in either case the officers do transmit to the proper Officers at the port of removal, a certificate of due landing of the goods in discharge of the bond.—Treas. Order, 8 and Min. Com. Cus. 14 June, 1831. Frauds having taken place on the removal of Spirits under bond, froni

one port to another, by the substitution of packages of

the same description and capacity, filled with Spirits of an Spirits under Bond.

inferior quality, but of the same strength and colour of the

original, the Board have ordered, that the samples which are now required to be taken of each package of Spirits removed coastwise, be taken immediately before removal, and retained for a period of three months.

That the Officers at the port of destination do pay particular attention to the flavour of the Spirits on arrival ; and if they should find them of an inferior quality, or have any other cause to suspect that they have been changed or adulterated in the transit, they do forthwith communicate with the Officers of the port whence the Spirits were removed, and re* Treas. Order, 31 Oct. and Min. Com. Cus. 31 Nov. 1832.

+ Or for the shipment of the same as Stores for Ships, at the option of the parties.--Min.Com. Cus. 19 December, 1834. See further Regulations respecting Stores, in page 144.

Removal of


EAST INDIA Goods, continued. quire the transmission of the samples to them, reporting specially to the Board any circumstances of suspicion which may arise. -Min. Com. Cus. 25 April, 1832.

With refererence to the Min. of 24 August, 1832, directing that no Duty be charged for the deficiency in Warehoused Wine and Spirits removed under Bond coastwise, when such As also defi. deficiency has not exceeded 5-10:hs of a gallon in

ciencies on Wine

and Spirits so requantity. And the Minute of the 7th Inst., directing

moved or ex that in cases where Duty is due on deficiencies in ported. Warehoused Wine and Spirits re-dipped for exportation, no charge be made for fractional part of a gallon, unless the same should exceed 5-10ths of a gallon, either in the liquid quantity or in the strength, as the case may be.

Resolved, that the abatement for Duty allowed by the Minute of the 24th August, 1832, on the deficiency not exceeding 5-10ths of a gallon in Wine and Spirits removed coastwise, he made either in the liquid quantity, or the strength, or in the quantity and strength conjointly, as the case may be. -Min. Com. Cus. 15 October, 1831.

from and after the 3d of August, 1832, warehoused goods may be delivered into the charge of the Searchers to be shipped

Warehoused as stores, without entry, or payment of any duty, for any Goods may be ship of the burden of 70 tons at least, bound upon a voy- shipped as age to foreign parts, the probable duration of which, out and home, will not be less than forty days. Provided entry or pay.

meni of Duty: 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.--3 and 4 Wm. IV. c. 57. § 16. See further directions as to Stores, in p. 142.

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

Stores without







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

d, Coals, from the United Kingdom

Free. COFFEE (the duties of consumption in the United Kingdom not having been paid thereon), the lb.

0 0 4 Corn, viz., Foreign Corn, Grain, Meal, or Flour, may not be

imported into the Isle of Man, except upon payment of
the same Duties as are made payable on the importation
into the United Kingdom of Corn, Grain, Meal, or Flour,
-5 & 6 Wm. IV. c. 13. For the Schedule of such Duties,

see page 59. Hemp, the cwt.

0 0 1 Hops, from the United Kingdom, the lb.

001) Iron, from Foreign parts, for every 1001. value..

10 0 0 Spirits, viz. Foreign Spirits, the gallon

0 4 6 Rum of the British Plantations, not exceeding the strength

of proof by Sikes's hydrometer, and so in proportion
for any greater strength, the gallon...

0 3 0 SUGAR, Muscovado, the cwt..

0 1 0 Tea, viz. Bohea, the lb....

0 0 6 Green, the lb.....

0 1 0 TOBACCO, the lb.....

0 1 6 WINE, viz. French, the tun of 252 gallons

16 0 0 any other sort, the tun of 252 gallons

12 0 Woon, from Foreign parts, viz. Deal Boards, for every 1001. value

10 0 0 Timber, for every 1001. value

110 0 0 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
1001. of the value..

5 0 0 Wares, and Merchandize, imported from the United

Kingdom, and not hereinbefore charged with duty,
for every 1001. value

2 10 0 Goods, Wares, and Merchandize, imported any

place from whence such goods may be lawfully im-
ported into the Isle of Man, and not hereinbefore
charged with duty, for every 1001. value, ..... 15 00

• See page 164

EXEMPTIONS FROM DUTY. 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

White or Brown Linen Cloth, Hemp, Hemp 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, Packthread, 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 Stayes, 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.-3 and 4 Wm. IV.c.60.9 2.

No Goods shall be imported into, or exported from, British Ships only the United Kingdom, from or to the Isle of Man, ex- to be employed in cept in British Ships, on forfeiture of the Goods and Trade to or from

the United King. Ship, and 1001. by the Master thereof.—3 and 4 Wm. IV. c. 54. § 6, 7, and 22.

Goods cannot be entered in the Isle of Man, as being the growth, 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 the Cockets. United Kingdom, to be exported to the said Isle.—3 and 4 Wm. IV. c. 60. $ 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, without the license of the Commissioners of Customs first License Goods. 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.


British Goods to appear upon

Schedule of License Goods.

BRANDY (Foreign)
GENEVA (Foreign).

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

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To be Imported 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....

.60,000 gallons. To be Imported from Great Britain, BOHEA TEA....

:70,000 lbs. Green Tea...

5,000 lbs. * Coffee (unless the home consumption duties in the

United Kingdom shall have been then paid thereon) 8,000 lbs. TOBACCO..

60,000 lbs. Sugar (Muscovado) of the British Possessions. .10,000 cwt. PLAYING Cards t..

4,000 packs. To be Imported from England, SIGAR (refined),

* 800 cwt. From the Port of Liverpool. 1,2 !

je'' 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 MaPort of importations jesty's subjects, and in British vessels of not less bure and tonnage of Ship. then than 50 tons. Tobacco to be shipped only in Ports Tobacco

in England, where Tobacco is allowed to be imported nd warehoused without payment of dutyf. Wine to be imported only

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 imStrength and quan- ported only in casks containing 100 gallons each, at tity of Spirits. least, and not of a greater strength than that of one to nine over hydrometer proof. Such goods may be exported from the Goods exported froin ware

bonded warehouses in Great Britain, without house, or if duty paid. payment of duty; but if duty paid, a full drawback of such duties will be allowed on the exportation. And the same Sugar Bounty.

bounty will be allowed on the Refined Sugar exported

from Liverpool, as would be allowable on exportation to Foreign partsg. No drawback or bounty to be allowed, nor export bond Certificate of cancelled, until a certificate of landing be produced from Landing. the Collector and Comptroller of the Customs at the Port of. Douglas. The species and quantities of such goodşas may be laden Goods laden in at any Foreign port, with the marks, numbers, and denoForeign ports. minations of the packages, must be indorsed on the license, and signed by the British Consul, or (if no Consul) by two known British

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

May, 1827.

95 + See further in page 150.

See List of Ports in pages 116 and 187. ! * See page 168.

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