England and Scotland refpectively, and the Amount of Duties on Goods, Wares or Merchandize not imported by Licenfe; and if any of the faid Duties, or any Part or Proportion of any fuch Duties, fhall at any time hereafter be repealed, altered or varied, then, and in fuch cafe, the average Produce of the Duties, or Proportion of Duties fo repealed, altered or varied, for the Three Years preceding the Fifth Day of January immediately preceding fuch Repeal, Alteration or Variation of fuch Duties as aforefaid, fhall be entered diftinctly and feparately in fuch Book or Books as aforefaid; and if any new Duties fhall be granted in lieu of any Duties fo repealed, altered or varied, then, and in fuch cafe, the Duties, or fuch a Proportion thereof as fhall be equal to any Duties fo repealed, or to fuch Proportions of any fuch Duties as fhall be fo altered or varied, shall alfo be entered diftinctly and feparately in fuch Book or Books: Provided, that it shall and may be lawful for any Perfon or Perfons to import, without Payment of any Cuftom or other Duty, into the faid Ile of Man, in any Ship or Veffel from any Port or Place, any Flax, Flax Seed, Raw or Brown Linen Yarn, Wood Afhes, Weed Athes, Flesh of all Sorts, and any Sort of Corn or Grain, from any Part or Place (except from Great Britain only,) and any Quantity of Herrings not exceeding One thoufand Barrels of Herrings annually for the Confumption of the Iland, on Failure of the Fishery carried on upon the Coaft thereof; the faid Herrings being imported by virtue and in parfuance of License granted for that Purpose by the Houfe of Keys in the faid Ifland. Importation of Flax and other Man Duty free. Goods into Ifle of XII. And be it further enacted, That it fhall and may be lawful Of Linen Cloth, for any of His Majesty's Subjects to import into the Isle of Man &c. in British Veffels navigated according to Law, from any Port or Place in Great Britain or Ireland, any Sort of White or Brown Linen Cloth, and Hemp or Hemp Seed, being the Produce or Manufacture of Great Britain or Ireland, Horfes and Black Cattle, all Utenfils and Inftruments fit and neceffary to be employed in Manufactures, Fheries or Agriculture, Bricks and Tiles, all Sorts of young Trees, Sea Shells, Lime and Soapers' Wafte, Pack Thread, and fmall Cordage for Nets, without Payment of any Custom or Duty whatfoever for the fame. XIII. And be it further enacted, That it fhall and may be lawful Of Salt, &c for any of His Majefty's Subjects to import into the faid Isle of Man in British Veffels navigated according to Law, from any Port or Place in Great Britain, without Payment of any Custom or Duty whatsoever, any Sort of Salt, Boards, Timber and Hoops, being the Produce and Manufacture of Great Britain, Iron in Rods or Bars, Cotton, Indigo, Naval Stores and any Sort of Wood, commonly called Lumber (as fpecified in an Act paffed in the Eighth Year of the Reign of King George the Firft, intituled, An Act for giving G.1. c. 12. further Encouragement for the Importation of Naval Stores; and for other Purpofes therein mentioned), of theGrowth, Production or Manufacture of any British Colony or Plantation in America, and all other Goods of the Growth, Production or Manufacture of the faid Colonies or Plantations for which any Bounty or Premium is allowed by Law on the Importation thereof into Great Britain; provided that due Entries fhall be made of the Goods hereinbefore mentioned, which are allowed to be imported into the faid Ile of Man, Dutyfree, at the Custom Houfe for the Port or Place where the fame fhall Limitation of General Iffue. Treble Cofts. be imported, expreffing the Quantity and Qualities of fuch Goods in the ufual manner, before landing thereof, and the fame fhall be landed in the Prefence of the proper Officer of the Cuftoms for that Purpofe; on Failure whereof the faid Goods fhall be charged with the Duty of Fifteen Pounds per Centum ad Valorem; any thing in this Act contained to the contrary notwithstanding. XIV. And it is hereby further enacted, That if any Action or Suit fhall be brought or commenced against any Perfon or Perfons for any Thing done in purfuance of this Act, fuch Action or Suit fhall be commenced within Three Calendar Months next after the Fact committed, and not afterwards, and fhall be laid in the Place where the Caufe of Complaint did arife, and not elsewhere; and the Defendant or Defendants in every fuch Action or Suit may plead the General Iffue, and give this Act and the fpecial Matter in Evidence at any Trial to be had thereupon; and if the Jury fhall find for the Defendant or Defendants in fuch Action or Suit, or if the Plaintiff or Plaintiffs fhall be nonfuited or difcontinue his, her or their Action or Suit after the Defendant or Defendants fhall have appeared; or if, upon Demurrer, Judgment fhall be given against the Plaintiff or Plaintiffs, the Defendant or Defendants fhall have Treble Cofts, and have the like Remedy for the fame as any Defendant had in other Cafes to recover Cofts by Law. SCHEDULE to which this Act refers. Schedule (A.) A SCHEDULE of the Duties of Customs payable on the Importation into the Ifle of Man of certain Goods, Wares and Merchandize, therein enumerated or defcribed. Coals, from Great Britain or Ireland, per Chaldron, Coffee, from Great Britain, under any Licence from Deal Boards, from Foreign Parts, for every £100 of Hemp, the like Hops, from Great Britain, for every lb. Weight Iron, from Foreign Parts, for every £100 of the Value Foreign Geneva, imported from any Port or Tea, viz. Bohea Tea, the like, for every lb. Weight [45 G. 3. c. 99.] Green Tea, the like [45 G. 3. c. 99.] Tobacco, the like [45 G. 3. c. 99.] Timber from Foreign Parts, for every £100 of the aud 20 G. 3. 10 c. 42.] Wine, viz. French Wine imported from any Port or Place whatever, under any Licence from the Commiffioners of the Cuftoms in England or Scotland, the Tun containing 252 Gallons [45 G. 3. c. 99.] of any other Sort fo imported under Licence, the Tun containing 252 Gallons [45 G. 3. c. 99.] Goods, Wares and Merchandize not hereinbefore particularly enumerated, which are or may be entitled to any Bounty or Drawback of Excife in Great Britain, and which fhall be imported from thence, for every £100 of the Value thereof [7 G. 3. c. 45.] not hereinbefore charged with Duty, imported from Great Britain or Ireland, for every 100 of the Value thereof [7 G. 3. c. 45.] 16 9 0 12 50.0 2 10 0 not hereinbefore CA P. XLIII. An Act for maintaining and keeping in Repair, Roads made and Bridges built in Scotland, under the Authority of the Parliamentary Commiffioners for Highland Roads and Bridges. [2d June 1810.] HEREAS an A&t was paffed in the Forty third Year of the Reign of His prefent Majefty, intituled, An Ad for 43 G. 3. c. so. granting to His Majesty the Sum of Twenty thousand Pounds, to be ifued and applied towards making Roads and building Bridges in the Highlands of Scotland; and for enabling the Proprietors of "Land in Scotland to charge their Eftates with a Proportion of the Expence of making and keeping in Repair Roads and Bridges in the Highlands of Scotland: And whereas various Grants of Money have been fince made and iffued to the Commiffioners therein named, for the Purposes therein mentioned: And whereas many Roads and Bridges have been made and built purfuant to the faid recited Act, and others are in the courfe of being made and built and it is further neceffary to provide effectual and adequate means for main50 Geo. III, ، taining II In what cafe District fhall taining and keeping the fame in perpetual Repair;' May it therefore pleafe Your Majesty that it may be enacted; and be it 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 it fhall and may be lawful for the Commiffioners of Commiffioners of Supply in any County within which any Road or Bridge has already Supply to been made or built purfuant to the faid recited Act, to fettle and determine what determine either at the next Annual Meeting after the paffing of this bear Expence of Act, at which they fhall affemble to affefs the Land Tax, or at fuch Repairs. Annual Meeting in the Year One thoufand eight hundred and twelve, what Part or Diftrict, Parts or Diftricts of the County fhall bear or defray the Expence of maintaining and keeping each fuch Road or Bridge in Repair, and where any Road or Bridge fhall be made or built pursuant to the faid recited Act, in any County after the paffing of this Act, it fhall and may be lawful for the Commiffiouers of Supply of fuch County, at fome Annual Meeting at which they fhall affemble, to affefs the Land Tax, which fhall be held within Two Years after fuch Road or Bridge fhall be completed, to settle and determine what Part or District, Parts or Districts of the County shall bear and defray the Expence of maintaining and keeping fuch Road or Bridge in repair: Provided, that after any fuch Determination fhall have been once made, the fame fhall not be altered: And provided alfo, that if the faid Commiffioners of Supply fhall not fo fettle and determine the Part or District, Parts or Diftricts of the County by which fuch Road or Bridge is to be maintained and kept in repair, the fame fhall be maintained and kept in repair at the Expence of the County at large. Appeal. Provifo. State of Roads, &c. Eftimate of Expence, &c. to be laid before Commiffioners. Affeffment on II. Provided further, and be it enacted, That if any Perfon or Perfons fhall think himself, herself or themselves. aggrieved by any fuch Determination of the faid Commiffioners of Supply, it fhall and may be lawful for any fuch Perfon or Perfons, within Three Months after any fuch Determination, to appeal against the fame to either Divifion of the Court of Seffion, and the Decifion of fuch Divifion thereupon fhall be final and conclufive without being fubject to any further Review whatever: Provided nevertheless, that it shall and may be lawful for any fuch Perfon or Perfons, if they think proper to appeal in the first Inftance to the Sheriff of the County, whofe Sentence may be brought under the Review of either Divifion of the Court of Seffion, and the Decifion of such Division thereupon fhall be final and conclufive as aforefaid. III. And be it enacted, That the Commiffioners of Supply of every County in which any Road or Bridge fhall have been or fhall be made or built purfuant to the faid recited Act, fhall and they are hereby empowered and required to order and direct every fuch Road or Bridge to be placed under the Superintendance hereinafter prefcribed; and a Report of the State thereof, with an Eftimate of the Expence required for maintaining and keeping the fame in Repair for the fucceeding Year, to be laid before them at each annual Meeting at which they affemble to affefs the Land Tax. IV. And be it enacted, That at fuch Aunual Meeting fuch Commiffioners of Supply fhall make an Affeffment upon each and every Proprietor, Liferenter or proper Wadfetter of Land enjoying the dominium utile thereof in any fuch County, or Part or District, or Parts Parts or Diftricts of fuch County, as the cafe may be, rateably and proportionably, according to the Amount of their refpective valued Rents, for fuch Sum and Sums of Money as from fuch Reports and Eftimates fhail appear to be neceffary for maintaining and keeping every fuch Road and Bridge in repair: Provided always, that fuch Affeffment fhall not in any One Year exceed the Sum of One Shilling Sterling in the Pound Scots of valued Rent. V. And be it enacted, that every fuch Affeffment fhall be levied and recovered by the Collector of the Land Tax of the County within which it fhall have been made, in the fame manner as the Land Tax is or may be levied and recovered, and at fuch time or times as fuch Commiffioners of Supply fhall direct; and fuch and the like Remedies, Powers, Penalties and Forfeitures are hereby given for the Payment and Recovery of every fuch Affeffment which are given or may be applied and enforced for the Payment and Recovery of the Land Tax: Provided always, that every fuch Collector shall find Security for his faithful and true accounting for and paying all Monies to be recovered by him purfuant to this Act, in the fame manner that fuch Collector does for his faithful and true accounting and paying all Sums of Money received by him as Collector of the Land Tax. Collector of Land Tax to levy Affeffment. Affeffment to be paid into a Bank. + Sic. Collector keeping Money in haud, &c. VI. And be it enacted, That every fuch Collector fhall, from time to time, pay all Sums of Money received by him pursuant to this Act into the Hands of fuch Bank or Banking Company as the faid Commiffioners of Supply fhall as they are hereby required to direct,f upon an Account to be opened for the Purposes of this Affeffment, at fuch Rate of Intereft as fhall be allowed by fuch Banking Com. pany, which Intereft, fo allowed, fhall be applied with the faid Affeffment for the Purposes of this Act; and if any fuch Collector of the Land Tax fhall at any time keep in his Hands for the Space of more than Fourteen Days a larger Sum than Twenty Pounds Sterling of Money received by him pursuant to this Act, or fhall fail to render an Account thereof when required, fuch Collector fhall, for every fuch Offence, forfeit the Sum of Thirty Pounds Sterling, Penalty. befides the Intereft which might have been received from the faid Banking Company had the faid Money been duly depofited in Terms of this Act, to be recovered with Expences of Procefs, by way of Summary Complaint at the Inftance of any Heritor in any fuch County, before any Two or more of His Majefty's Juftices of the Peace of the faid County: One Half of which Sum fhall go to the Ufe of His Majefty, his Heirs and Succeffors, and the other Half to the Perfon or Perfons fuing for the fame. VII. Provided always, and be it enacted, That every fuch Collector may retain for his own Ufe out of all Monies to be fo received as aforefaid, fuch Allowance as fuch Commiffioners of Supply fhall think a reasonable Remuneration for his Trouble not exceeding the Rate of Allowance made to him for levying the Land Tax, and for which Allowance Provifion fhall be made in the Amount of each Affeffment directed to be made pursuant to this A&. any VIII. And be it enacted, That it fhall and may be lawful for fuch Commiffioners of Supply to appoint a Committee confifting of Three or more of their Number, to fuperintend the maintaining and keeping in repair any fuch Road or Bridge, or Roads or Bridges, and which Committee of Superintendance fhall be empowered by H 2 fuch Collector may retain Allowance. Committee of Superintendance. |