Duties on British Goods imported into Ireland in lieu of former Duties. and imported from thence into Ireland, sufficient to countervail Countervailing the said increased Duties in Ireland;' Be it therefore further enacted, That, from and after the passing of this Act, there shall be charged on the Goods, Wares and Merchandize, Articles, Matters and Things mentioned, set forth and described in the Schedule marked (F.) the several countervailing Duties therein in Countervailing Figures respectively inserted, described and set forth, in lieu and full Satisfaction of all Countervailing Duties whatever, payable on such Goods, Wares and Merchandize, Articles, Matters and Things, under or by virtue of any Act or Acts of Parliament in Equivalent force in Ireland at the Time of the passing of this Act; and that Countervailing upon the Exportation of any Article of like Denomination, being Drawbacks on of the Growth, Product or Manufacture of Ireland to Great Britain, there shall be allowed and given a Drawback equal in Amount to the Countervailing Duty on the like Article in the said Schedule, in lieu and full Satisfaction of all Drawbacks now allowed by Law on the same. Irish Goods to G. B. 39 & 40 G. 3. c.67. Art.6. Duties on Salt and Hops (according to Provisions of Union Acts) imported from Great Britain. Drawback on Hops. 39 & 40 G. 3. c.67. Art.6. • VII. And Whereas it was, in and by the Sixth Article of the • Union of Great Britain and Ireland, among other Things, provided • and declared, that Salt and Hops should pay, on Importation ‹ into Ireland from Great Britain, Duties not exceeding those 'which were then paid on Importation into Ireland: And Whereas it is expedient to grant certain Duties on the Importation into • Ireland of such Salt and Hops, in lieu of such Duties as may be payable on the same under and by virtue of any Act of the Parliament of Ireland, made previous to the said Acts of Union, or any other Act or Acts in force immediately before the passing of this Act;' Be it therefore enacted, That, from and after the Twenty fifth Day of March One thousand eight hundred and five, there shall be raised, levied, collected and paid, unto His Majesty, His Heirs and Successors, upon the Importation into Ireland from Great Britain of Salt and Hops being of the Growth, Produce or Manufacture of Great Britain, the several and respective Duties following; (that is to say), For and upon every Bushel of White Salt, weighing Fifty six For and upon every Ton of Rock Salt, containing Forty Bushels, For and upon every Pound Weight Avoirdupois of Hops, the 21 6 same same under and by virtue of any Act of the Parliament of Ireland, made previous to the said Acts of Union, or any other 'Act or Acts in force immediately before the passing of this Act;' Be it therefore enacted, That, from and after the Twenty fifth Duty on Coals Day of March One thousand eight hundred and five, there shall (according to Union Acts) be raised, levied, collected and paid unto His Majesty, His Heirs imported into and Successors, upon the Importation into Ireland from Great Ireland from Britain of Coals, being the Growth or Produce of Great Britain, G. B. for and upon every Ton of such Coals, the Sum of One Shilling and Nine Fence Irish Currency; and that there shall be paid and allowed on the Exportation of such Coals from Ireland a Draw- Drawback. back of all Duties actually paid thereon. [The above Duty continued until repealed or altered, 54 G. 3. c. 129. § 11.] IX. And be it further enacted, That no Cambricks or Lawns, Cambrics, &c. nor Gold or Silver Lace, except of the Manufacture of Great and Gold Lace Britain, shall be imported into İreland under the Penalty or For- imported, exfeiture of all such Cambricks, Lawns and Lace, and Treble the cept of the MaValue thereof, and of the Forfeiture of the Ship or Vessel in G. B. shall be which the same shall be imported, with all her Guns, Tackle, forfeited, &c. Furniture, Ammunition and Apparel. nufacture of X. And be it further enacted, That so much of this Act as Continuance of relates to the Duties imposed upon the Importation of Goods, Duties upon Wares or Merchandize from the United States of America, and American Goods. inserted, described and set forth in the Schedule hereunto annexed, marked B. shall continue in Force during the Continuance 41 G.3. (U.K.) of an Act passed in the Forty first Year of His present Majesty's c.95. Reign, intituled An Act to facilitate the Trade and Intercourse [See Sched. (B.) between Ireland and the United States of America, during the Con- and Note there.1 tinuance of the Treaty of Amity, Commerce and Navigation, between His Majesty and the said States, and no longer. on Teas, shall XI. And be it further enacted, That in Cases where the Duties 24d. per lb. of by this Act imposed upon Tobacco imported into Ireland shall be Duty on Topaid, then the Sum of Two Pence Halfpenny for every Pound bacco, and Weight thereof, and also so much of the Produce of the Duties 7,3001. of Duty arising upon Teas as shall amount to the annual Sum of Seven be carried to thousand three hundred Pounds Irish Currency, shall be from Account of time to time respectively carried to the Account to be kept of His Hereditary Majesty's Hereditary Revenue, and shall be deemed Part of His Revenue. Majesty's said Hereditary Revenue. "How value of Goods paying Duty ad valorem on Importation or "Exportation shall be ascertained. § 12. [Repealed, 54 G. 3. c. 129. § 24.] ad valorem. XIII. And be it further enacted, That in all Cases where any Ascertaining Goods, Wares and Merchandize imported or brought into Ireland, Value of Prize on which the Duties are by this Act, or by any of the Schedules Goods importhereunto annexed imposed, not according to the Tale, Gauge, ed, paying Duty Weight or Measure, but according to the Value thereof, shall be condemned as Prize, such Value shall be ascertained by the Gross Price at which such Goods, Wares or Merchandize shall be publicly sold, without any Deduction or Abatement whatever; and such Goods shall and may be detained until the Duties due thereon shall have been fully paid and satisfied. XIV. And How Prices of Teas and Value of East India Goods, rated ad valorem, shall be ascertained. No Duties on Importation of Goods stated to be Duty free in Schedules. Due Entry being made. Importers of Drugs shall give Bond to pay the Duty, or prove that they were used in dying, &c. XIV. And for the better ascertaining the Price of Teas, being of the Growth and Produce of the East Indies, imported into Ireland from Great Britain, according to which the Duties are imposed thereon, and also for the ascertaining the Value of all Goods, Wares and Merchandize imported into Ireland which had been imported into Great Britain by the United Company of Merchants of England trading to the East Indies, on which the Duties are charged by this Act, not according to the Tale, Weight, Gauge, or Measure, but according to the Value thereof; be it enacted, That the Price of all Teas, and the Value of all such Goods, Wares and Merchandize so imported shall be inserted in the respective Cockets, and the Price of such Teas, and the Value of such Goods, Wares and Merchandize, shall be respectively taken at the Gross Price at which the same Teas, Goods, Wares and Merchandize so imported shall have been respectively bought at the public Sales of the said Company; and the principal Accountant or Deputy Accountant for the time being of the said East India Company is hereby required and directed, on Demand made by any Person authorized by the Chief Commissioners of the Revenue of Ireland, from time to time to furnish the said Commissioners with Copies of such Parts of the said Books as shall relate to the Purchase and Sale of the Teas, and other Goods, Wares and Merchandize so imported, and which Copies being verified by Affidavit made before the Lord Mayor of London for the time being, and being attested by a Notary Public in the City of London, shall, without further Proof either of the said Affidavit or of the said Copies, be admitted as Evidence in all Suits commenced or arising under this Act. XV. And be it further enacted, That no Duty shall be paid on the Importation of any of the Articles specified in this Act, or in any of the Schedules thereto, to be Duty free on Importation into Ireland; provided that due Entry of all such Goods be made in the Custom House of the Port in Ireland where such Goods shall be imported, expressing and setting forth in every such Entry, the particular Marks and Numbers of the Packages in which any such Goods shall be imported, with the Quantities and Qualities, and Particulars thereof, and in the same Manner and Form as Entries are legally to be made in Ireland in Cases of Importation of Goods subject to Duty; and that such Goods shall be landed at the Places and Times required by Law, and in the presence of the proper Officer, and by him examined and discharged, otherwise such Goods shall be forfeited and may be seized by any Officer of the Revenue. "Drugs for Dyers' Use may be imported Duty free. § 17. [Repealed 54 G.3. c.129. § 21.] XVII. Provided always, and be it enacted, That the Importer of any of the said Articles hereinbefore mentioned and specified shall make due Entry thereof at the Port of Importation, and shall at the same Time give Security by Bond to His Majesty, with One or more sufficient Surety or Sureties, to be approved of by the Collector and Comptroller of the District in which such Importer resides, (which Bond such Collector is hereby authorized to take for His Majesty's Use in a sufficient Penalty), conditioned for for the Payment by such Importer, of the Duties by this Act imposed upon such Articles, within Eighteen Months after the Date of such Bond; together with a Sum after the Rate of Ten Pounds for every One hundred Pounds by the Year, on the Amount of the said Duties, from the Time of the Entry of such Article until the Time of the Payment of the said Duties; or that such Importer shall, within the said Eighteen Months, make it appear to the Satisfaction of the Commissioners of the Customs in Ireland, that such Article has been actually sold and disposed of for the Use of Dyers and Manufacturers in Ireland, and has been actually used and consumed in dying or manufacturing within Ireland. • XVIII. And Whereas the Inhabitants of the Islands of Jersey, Guernsey, Sark and Alderney, are by Law permitted and allowed to import into Great Britain, any Goods, Wares and ‹ Merchandize of the Growth, Produce or Manufacture of those respective Isles, (other than Salt) upon Certificates from the respective Governors, Lieutenant or Deputy Governors, or Com• manders in Chief for the time being, and Oaths before the Ma⚫gistrates of the said Islands of Jersey and Guernsey respectively, that the same are of the Growth, Produce and Manufacture of the said Islands or either of them, without paying any Customs, • Subsidies or Duties for and in respect thereof: And Whereas it is expedient to grant such Permission with respect to the Importation of Goods, Wares and Merchandize of the Growth, Produce and Manufacture of the said Islands, into Ireland, as from G. B. is hereinafter mentioned; Be it therefore enacted, That from Goods the Proand after the passing of this Act, the said Inhabitants shall and duce of Jersey, may (with and under such Certificates and Oaths as aforesaid) &c. (except import any Goods, Wares and Merchandize (other than Salt), of Salt), may be imported as the Growth, Produce and Manufacture of the said Islands or like Goods either of them, into any Port in Ireland, into which Goods of like Nature or Quality may be lawfully imported, without paying any greater or other Duties for and in respect thereof, than such Duty as is now or shall hereafter for the time being be due and payable for the like Goods if imported from Great Britain into Ireland; any Law or Statute to the contrary notwithstanding. XIX. Provided always, and be it further enacted, That nothing Not to exempt in this Act contained shall exempt or be construed to exempt any Foreign Goods, Goods or Commodities of the Growth, Product or Manufacture &c. or Salt from of any foreign Nation or Country, which may be imported into Jersey, &c. any of the said Islands, or such foreign Goods or Commodities as shall or may be in Part or fully manufactured in any of the said Islands by the People thereof, or any Salt whatever, imported into Ireland, from any of the said Islands, from Payment of all such Customs, Duties and other Impositions on the Importation of the same, from any of the said Islands into Ireland, as are or shall be due and payable for Goods and Commodities of the like Kind imported into Ireland, from any foreign Nation or Country, of which the said Goods are the Growth, Product or Manufacture; any Law, Custom or Usage to the contrary notwithstanding. XX. Provided also, and be it further enacted, That Fish of every Kind or Sort whatever, of British or Irish taking and curing, caught or taken in any Part of the Ocean by the Crews of any Ships or Vessels built in Great Britain, Ireland, or the Islands of Jersey, Fish of British or Irish taking and curing may be imported Duty free. Master shall make Oath on Entry, that Fish was so taken and cured. Regulations under which Produce of Jersey, Guernsey, Alderney, Sark or Man, or in any of the Colonies, Plantations, Islands or Territories, which now belong, or at the Time of building such Vessels or Ships did belong, or which may hereafter belong to or be in the Possession of His Majesty, His Heirs or Successors, and wholly belonging to and owned by His Majesty's Subjects, and navigated and registered according to Law, shall and may be imported into Ireland, in Ships built, owned, navigated and registered as aforesaid, without Payment of any Duty whatever; any thing in this Act or any other Act or Acts to the contrary thereof in any wise notwithstanding. XXI. Provided always, That before such Fish shall be admitted to Entry, the Master or other Person having or taking the Charge or Command of the Ship or Vessel in which such Fish shall be imported, shall make Oath before the Collector or Comptroller of the Revenue, at the Port of Importation, (who is hereby authorized and required to administer such Oath), that such Fish was actually caught, taken and cured wholly by His Majesty's Subjects. XXII. And be it further enacted, That Whale Fins, Oil or Blubber of Whales, Seal Oil, or Seal Skins, or any other Produce of Fish or Seals, or other Creatures, taken or caught in any Part Creatures taken of the Ocean, by Subjects of His Majesty, usually residing in in any Part of the Ocean by Great Britain or Ireland, or the Islands of Guernsey, Jersey, · XXIII. And Whereas it is expedient that Oil or Blubber of • Fish, or Creatures living in the Sea, actually caught and taken on the Banks and Shores of the Island of Newfoundland and • Parts |