Act, or of any Claufe, Matter or Thing herein contained, fuch Perfon or Perfons fhall and may plead the General Iffue, and give the Special Matter in Evidence, for his or their Defence; and if, upon the Trial, a Verdict fhall pafs for the Defendant or Defendants; or the Plaintiff or Plaintiffs ihall become nonfuited or Judgment fhall be recovered against him or them upon Demurrer; or if the Plaintiff or Plaintiffs fhall difcontinue his, her or their Action; or be nonproffed therein; then fuch Defendant or Defendants fhall have Treble Costs awarded to him or them against such Plaintiff or Plaintiffs.

CA P. XLII.

An Act for confolidating the Duties of Customs for the Isle of Man, and for placing the fame under the Management of the Commiflioners of Cuftoms in England. [2d June 1810.]

HEREAS by an Act paffed in the Seventh Year of the Reign of His prefent Majefty, intituled, An Að for encouraging and regulating the Trade and Manufactures of the Ifle of Man; and for the more eafy Supply of the Inhabitants there, with a certain Quantity of heat, Barley, Oats, Meal and Flour, authorized by an Act made in this Seffion, to be tranfported to the said Island, the Duties payable to His Majefty on certain Goods, Wares and Merchandize imported into the faid Isle of Man, are directed to be raised, levied, collected, paid and recovered under the Authority and Direction of the Commiffioners of the Treafury, or the Lord High Treasurer for the time being, and are to be paid into the Receipt of His Majefty's Exchequer; and fuch Part thereof as fhall remain, after the ncceffary Expences attending the said Government of the said Isle of Man, and the Adminiftration of Juftice there are from time to time defrayed, is referved for the Difpofition of Parliament: And whereas by an A&t paffed in the Forty fifth Year of His faid Majefty's Reign, intituled, An A&t for regulating and encouraging the Trade for the Improvement of the Revenue and Pre•vention of Smuggling to and from the Isle of Man, certain Duties

C are

directed to be paid on the Importation of Wine, Brandy, Geneva, Tea, Coffee and Tobacco, in lieu of the former Duties payable on fuch Goods; and the faid Duties are directed to be raised, levied, collected, paid, recovered and accounted for under the Authority and Direction, and under the Management and Controul of the Commiffioners of the Cuftoms in England for the time being, and fuch Part thereof as shall remain, after the neceffary Expences attending the Government of the faid Ifle of Man, and the Adminiftration of Juftice there are from time to time defrayed and certain Bounties and Charges paid thereout, are to go and make Part of the Confolidated Fund of Great Britain; and it is expedient that the Duties impofed by the faid Acts should be confolidated into one A&t and levied and collected under the fole Management of the Commiffioners of the Customs in England for the time being, and be applied in the manner directed by the said laft recited Act of the Forty fifth Year of the Reign of His prefent Majefty; Be it therefore enacted by the King's Moft Excellent Majelty, 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 Fifth

Day

Goods imported

into Ifle of Man

to ceate.

Day of July One thousand-eight hundred and ten, all and fingular Duties on the Duties payable to His Majefty, his Heirs, and Succeffors by virtue of any Act or Acts of Parliament in Force on and immediately before the faid Fifth Day of July One thoufand eight hundred and ten, upon the Importation of any Goods, Wares or Merchandize into the Isle of Man, fhall ceafe and determine, fave and except any fuch Duties as may, on the faid Fifth Day of July remain Other Duties. unpaid, upon Goods, Wares and Merchandize which fhall have been imported at any time before the faid Fifth Day of July; and in lieu of the faid Duties hereby made to ccafe and determine, there fhall be raised, levied, collected and paid unto His Majefty, his Heirs and Succeffors, in Sterling Money of Great Britain, upon Goods, Wares or Merchandize imported and brought into the faid Ifle of Man, the feveral Duties of Cuftoms as the fame are inferted, deferibed and fet forth in Figures in the Schedule hereunto aunexed marked (A.); any Law, Cultom or Ulage to the contrary notwithftanding.

II. And be it further enacted, That the Duties granted and How Duties to impofed by this Act, and made payable according to the Weight, be paid. Tale, Gauge, Measure or Value of any Goods, Wares or Merchandize charged with fuch Duties, fhall be charged and payable upon any greater or lefs Weight, Tale, Gauge, Measure or Value thereof, than the Weight, Tale, Gauge, Meafure or Value particularly inferted, described and fet forth in the Schedule hereunto annexed, according to the Account taken of fuch Goods, Wares or Merchandize, at the time of the Examination thereof by the proper Officer or Officers of the Customs.

III. And be it further enacted, That every Act of Parliament in Former Acts in force on and immediately before the Fifth Day of July One thoufand force. eight hundred and ten, by which any Goods, Wares or Merchandize prohibited to be imported or exported from the faid Isle of Man, or by which any Rules, Regulations, Conditions or Restrictions, were made, established or directed, for the better fecuring the Revenue of Customs in the faid Isle of Man or Great Britain, or for the regular Importation into the faid Ile of Man of any Goods, Wares or Merchandize, or the entering or landing thereof, except where any Alteration is exprefsly made by this Act, and all Provifions, Claufes, Matters and Things relating thereto, fhall and are hereby declared to be and remain in full Force and Effect, and shall be applied to the Subject of this Act, and for carrying the fame into Execution, as fully and effectually as if they had been repeated and re-enacted in this prefent A&t.

IV. And be it further enacted, That in all Cafes where by the faid Schedule hereunto annexed, the Duties of Customs by this Act impofed upon the Importation of Goods, Wares or Merchandize into the Ile of Man, are charged not according to the Weight, Tale, Gauge or Meafure, but according to the Value thereof, fuch Value fhall be taken and confidered as the fame fhall be at the Port of Importation, without any Abatement or Deduction whatever, except of fo much as the Duties payable on the Importation thereof by this Act fhall amount to, and that fuch Value fhall be afcertained by the Declaration of the Importer or Proprietor of fuch Goods, Wares or Merchandize fo imported, or of his known Agent or Factor, in Manner and Form following; videlicet

How Value of

Goods taken to afcertain Duties.

Form of
Declaration of

I

A. B. do hereby declare, That the Goods mentioned in this Entry, and contained in the Packages [here Specifying the Value of Goods. Several Packages, and deferibing the feveral Marks and Numbers as the Cafe may be], and that I am the Importer or Proprietor thereof,

In what cafe'

Goods may be feized.

or, that I am duly authorized by him [as the Cafe may be], and I do enter the fame at the Value of

Witnefs my Hand the

Day of

The above Declaration figned the

in the Prefence of

Day of

Collector, Comptroller or other principal Officer.' Which Declaration fhall be written on the Warrant of the Entry of fuch Goods, Wares or Merchandize, and fhall be subscribed with the Hand of the Importer or Proprietor thereof, or his known Agent or Factor, in the Prefence of Two of the proper Officers of the Customs at the Port of Importation, of which the Collector fhall be One, who fhall certify the fame under their Hands; and fuch Declaration, fo made and figned as hereinbefore directed, fhall be to all Intents and Purposes whatever of the fame Force and Effect,. and the Importer or Proprietor of fuch Goods, Wares or Merchan dize, fhall be in every refpect bound by fuch Declaration, as fully and effectually as if the Value of fuch Goods, Wares or Merchan. dize had been ascertained by the Oath or Affirmation of fuch Im. porter or Proprietor.

V. And be it further enacted, That if upon View or Examination of fuch Goods, Wares or Merchandize by the proper Officer or Officers of the Cuftoms, it fhall appear to him or them that fuch Goods, Wares or Merchandize are not valued according to the true Price or Value thereof, and according to the true Intent and Meaning of this Act, then it fhall and may be lawful for the proper Officer or Officers of the Cuftoms to detain fuch Goods, Wares or Merchandize, and to caufe the fame to be conveyed into His Majesty's Warehouse, or otherwife properly fecured at the Port of ImportaHow difpofed of tion, and to take fuch Goods, Wares or Merchandize for the Ufe

before Sale,

How Proceeds

Safe.

and Benefit of the Crown, within Eight Days from the Landing thereof, and the Collector of the Cuftoms in the Port where fuch Goods fhall be detained with the Privity of his Comptroller, is hereby empowered to pay out of any Money in his Hands, arifing from the Revenue of Cuftoms to the Importer or Proprietor of fuch Goods, Wares or Merchandize, the Value thereof so ascertained as aforefaid, together with an Addition of Ten Pounds per Centum thereon, and alfo the Duties paid on the Importation of fuch Goods, Wares or Merchandize, but without any further Allowance either on account of Freight, or any other Charge or Expence whatever ; which Payment fhall be made within Fifteen Days after the faid Goods, Wares or Merchandize fhall have been fo taken; and fuch Payment fo made to the Importeror Proprietor of fuch Goods, Wares or Merchandize, shall be in full Satisfaction for the fame, to all Intents and Purpofes, as if the faid Goods, Wares or Merchandize had been regularly fold.

VI. And be it further enacted, That it fhall and may be lawful difpofed of alter for the Collector and Comptroller to caufe the faid Goods, Wares or Merchandize to be fairly and publickly fold to the best Advantage, and in cafe there fhall be any Overplus remaining from the Produce .of fuch Sale, after deducting the Value fo afcertained as aforefaid, together

together with the Addition of Ten Pounds per Centum thereon, and of the Duties paid on the Importation, and alfo the Charges arifing from the Warehousing and Sale of fuch Goods, the Collector and Comptroller fhall and may pay One Moiety of the Overplus to the feveral and refpective Officers of the Customs, concerned in the View and Examination of fuch Goods, Wares or Merchandize, as an Encouragement for the faithful Difcharge of their Duty, and the other Moiety of fuch Overplus, together with the Amount of the Value of fuch Goods fo afcertained as aforefaid, with the Addition of Ten Pounds per Centum, and alfo of the Duties payable on the Importation thereof, fhall be remitted to the Receiver General of the Caftoms in England, to be applied in like manner as if the fame had been received on account of the Duties of Customs by this A& granted and impofed; but in cafe it fhall fo happen that the Produce of fuch Sale, after deducting the Charges arifing from the Warehoufing, Securing or Sale of fuch Goods, fhall not exceed the Value of fuch Goods so ascertained as aforefaid, with the Addition of Ten

Pounds per Centum thereon, and of the Duties paid on the Importation thereof, that then, and in fuch cafe, the whole Produce of the Sale of fuch Goods, Wares or Merchandize, after deducting the Charge arifing from the Warehoufing, Securing and Sale thereof, fhall be remitted to the faid Receiver General of the Customs in England, to be applied in like manner as if the fame had been received on account of Duties.

amended.

VII. And be it further enacted, That in cafe any Goods, Wares In what cafe or Merchandize, upon which Duties of Cuftoms are hereby imposed Commiffioners fhall be detained by any Officer of the Cuftoms on account of the fame may order Goods not being valued according to the true and real Value thereof, and to be delivered up, and Entry according to the true Intent and Meaning of this Act, it shall and may be lawful for the Commiffioners of His Majesty's Customs for the time being, or any Four or more of them, upon Proof being made to their Satisfaction that no Fraud was intended, to direct the Goods to be delivered and the Entry to be amended, upon fuch Terms and Conditions as under the Circumftances of the cafe fhall appear to the faid Commiffioners of the Cuftoms to be reasonable, and as they fhall think fit to direct; Provided always that if the Importer or Proprietor of fuch Goods, Wares or Merchandize fhall accept the Terms or Conditions prescribed by the faid Commiffioners of the Customs refpectively, fuch Importer or Proprietor fhall not have or be entitled to any Recompence or Damage on account of the Detention of fuch Goods, Wares or Merchandize, or have or maintain any Action whatever for the fame; any Law, Cuftom or Ulage to the contrary not with landing.

Commiffioners

VIII. And be it further enacted, That the faid Rates and Duties Duties paid to fhall be paid in ready Money to the Collector or Collectors of the Collector, aust Cuftoms in the faid Isle of Man appointed to receive the fame to be under without any Discount or Allowance whatever; and fhall be raised, of Cultoms in levied, collected, paid, recovered and accounted for under the England. Authority and Direction, and under the Management and Controul of the faid Commiffioners of the Cuftoms in England for the time being, in like Manner and Form, and by the fame Rules and Regu lations, and under fuch Penalties and Forfeitures, Claufes, Matters and Things not hereby altered, and, as far as the fame are applicable, the Duties of Customs in England are raifed, levied, collected, 8

paid,

Money to ne remittel to Receiver General.

Confolidated
Fund.

Collector to make up Accounts of Duties, and tranfmit to Treafury, Duplicate to Auditor, and another

to Duke of Atholl.

Neglect.

Penalty.

Collector to keep
Books.

paid, recovered and accounted for, as fully and effectually to all Intents and Purposes as if the feveral Claufes, Powers, Directions, Penalties and Forfeitures relating thereto were particularly repeated and again enacted in this prefent Act.

IX. And be it further enacted, That all Sums of Money received under the Authority of this Act fhall be remitted to the Receiver General and Cafhier of the Cuftoms in England agreeably to fuch Directions as may from time to time be given for that Purpose by the faid Commiffioners of the Cuftoms in England, to be paid into the Receipt of His Majefty's Exchequer diftinctly and apart from all other Branches of the Public Revenue; and fuch Part thereof as fhall remain, after the neceffary Expences attending the Govern ment of the faid Isle of Man, and the Adminiftration of Juftice there, and all other Charges, are from time to time defrayed, shall go to and make Part of the Confolidated Fund of Great Britain.

X. And be it further enacted, That the Collector of the Customs at the Port of Douglas in the faid Ifle, for the time being, fhall, as foon after the Expiration of each Quarter of every Year ending on the Fifth Day of January, the Fifth Day of April, the Fifth Day of July and the Tenth Day of Odober refpectively in each Year, as the fame can be done, make out an Account of the grofs Produce of the Duties of Cuftoms payable and arifing within the faid Island in the preceding Quarter, in fuch Form as fhall be directed by the Lords Commiffioners of His Majefty's Treasury, or any Three of them for the time being, and shall tranfmit and certify such Account to the Lords Commiffioners of His Majefty's Treasury for the time being; and a Duplicate fo certified to the Auditor for the time being of the Exchequer; and another Duplicate to the most Noble John Duke of Atholl, or to the Perfon entitled for the time being to any Annuity out of the Confolidated Fund, to be calculated on any Amount of fuch Duties under any A&t or Acts now in force, or hereafter to be made, to any Perfon or Perfons appointed by him or them, by Writing under his or their Hand or Hands, to receive the fame; and if any fuch Collector of the Customs at the faid Port of Douglas fhall refufe or negle&t to make out fuch Account, or to tranfmit fuch Duplicates as aforefaid, for the Space of One Month after the fame can be done, fuch Collector of the Customs fhall forfeit for every fuch Offence the Sum of Two hundred Pounds, and the further Sum of Two hundred Pounds for each and every Month fucceeding fuch First Month, for which he shall omit or neglect to make out fuch Account, or to fend fuch Duplicates so certified as aforefaid; and to be recovered in any of His Majefty's Courts at Westminster, by Action of Debt, Bill, Plaint or Information, in which no Effoign or Wager of Law fhall be allowed, or in any Court in the faid Ifland; and every fuch Penalty fhall go and be applied to the Ufe of the faid John Duke of Atholl, or the Perfon or Perfons for the time being entitled to fuch Annuity as aforefaid.

XI. And be it further enacted, That there fhall be provided and kept by the faid Collector of the Customs at the said Port of Douglas, for the time being, a Book or Books in which the Duties of Cuftoms arifing and payable within the Isle of Man under this A&t fhall be entered feparate and under diftinct Heads, fpecifying the refpective Amount of the Duties of Cuftoms on the feveral Articles imported by Licenfe of the Commiflioners of His Majefty's Customs in

England