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Possessions

Abroad.

ported into Guernsey, &c. From Foreign

viz.

XLVIII. And be it further enacted, That so much of the said Act for regulating the Trade of the British Possessions Abroad as extends to prevent the Importation of Tobacco imTobacco into the Islands of Guernsey, Jersey, Alderney, or Sark, except from the United Kingdom, shall be and the same is hereby repealed (1); AND that so much also of the said Act as extends to prevent the Importation of Parts. Brandy, Geneva, or other Spirits, or of Tobacco or Snuff, into the said Islands, in any Ship or Vessel of less Burthen than One hundred Tons, shall, so far as the same extends to Ships or Vessels which are not of less Burthen than Seventy Tons, importing any of such Goods from the From United United Kingdom, be and the same is hereby repealed. (2)

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XLIX. (3) AND be it further enacted, That no Low Wines or Spirits shall be made, extracted, or distilled in the Isle of Man from any Materials whatever; and if any Person shall make, extract, or distil, or cause or procure to be made, extracted, or distilled, any Low Wines or Spirits from any Material whatever, or shall use or mix, or cause or procure to be used or mixed, any Materials whatever with any Worts or Wash, in order to the making, extracting, or distilling of Low Wines or Spirits, or shall put or lay, or cause or procure to be put or laid, in any Vessel or Utensil, any Materials whatever for the Purpose of preparing any Worts or Wash, or for making, extracting, or distilling Low Wines or Spirits in the Isle of Man, that then and in each and every of the said Cases every such Person, and also every Person in whose Custody or Possession shall be found any Vessel or Utensil made use of contrary to the Intention of this Act, shall respectively, for every such Offence, forfeit and pay the Sum of Two hundred Pounds; and all such Materials, and such Worts and Wash, Low Wines and Spirits, and such Vessels or Utensils so made use of, shall be forfeited, and shall and may be seized by any Officer of the Customs; and all such Penalties and Forfeitures shall be sued for and prosecuted as any Penalty or Forfeiture relating to the Customs may be sued for and prosecuted under

(1) See 6 Geo. 4. Cap. 114. § 80.; erase, "nor any Tobacco," and also, "or any Tobacco," and read that Section as applying only to "Tea."

(2) See 6 Geo. 4. Cap. 114. § 81. ; after, "from Great Britain and Ireland," read within the Parenthesis, " and also except such Spirits, Tobacco, or Snuff, imported from the United Kingdom in Vessels not of less Burthen than Seventy Tons."

(3) See § 11. as to Coffee exported from United Kingdom, with Drawback.

Kingdom.

Isle of Man.

Distillation of
Low Wines and

Spirits in the

Isle of Man prohibited.

Possessions
Abroad.

Repeal.

6 G. 4. c. 105. Certain Acts

not to be repealed:

4 G.4. c. 25.

an Act passed in the last Session of Parliament, intituled An Act for the Prevention of Smuggling.

L. And whereas another Act was passed in the last Session of Parliament, intituled An Act to repeal the several Laws relating to the Customs; and it is expedient to amend the same, in order that certain Acts mentioned therein should not be repealed; BE it therefore enacted, That so much of the said Act as extends to repeal AN Act passed in the Fourth Year of the Reign of His present Majesty, intituled An Act for regulating the Number of Apprentices to be taken on board British Merchant Vessels, and for preventing the Desertion of Seamen therefrom (1);

AND also to repeal an Act passed in the Forty-third Year of the 43 G. S. c. 25. Reign of His late Majesty, intituled An Act for the better

6 G. 2. c. 13.

7 G.3. c. 46.

securing the Freedom of Elections of Members to serve in Parliament for any Place in Ireland, by disabling certain Officers employed in the Collection and Management of His Majesty's Revenues in Ireland from giving their Votes at such Elections;

AND also to repeal so much of an Act passed in the Sixth Year of the Reign of King George the Second, intituled An Act for the better securing and encouraging the Trade of His Majesty's Sugar Colonies in America, as imposes any Duty to be paid to His Majesty (2); — AND also to repeal so much of an Act passed in the Seventh Year of the Reign of King George the Third, intituled An Act for granting certain Duties in the British Colonies and Plantations in America, for allowing a Drawback of the Duties of Customs upon the Exportation from this Kingdom of Coffee and Cocoa Nuts of the Produce of the said Colonies or Plantations, for discontinuing the Drawbacks payable on China Earthenware exported to America, and for more effectually preventing the running of Goods in the said Colonies and Plantations, imposes any Duty to be paid to His Majesty (2); AND also to repeal so much of an Act passed in the Fourth

as

4 Geo. 4. c. 30. Year of the Reign of King George the Third, intituled An Act to regulate the Importation and Exportation of certain Articles subject to Duties of Excise, and certain other Articles, the

(1) See 6 Geo. 4. Cap. 107. § 138. That Section provides for every thing in the Act here saved which relates to the Customs. See also § 52. whereby the whole Act is declared to extend to Ireland.

(2) These are Duties prior to the Act called the Act of Declaration, 18 Geo. 3. Cap. 12. for saving of which see § 52. and see also, 6 Geo. 1. Cap. 114. § 10.

Produce and Manufacture of Great Britain and Ireland
respectively, into and from either Country from and to the other,
as relates to the Excise (1),
AND which were enu-
merated in the said Act, shall be and the same is hereby
repealed. (2)

Repeal.

Certain Acts o

be repealed.

last Session to

LI. AND whereas by the said Act passed in the last Session of Parliament, to repeal the several Laws relating to the Customs, the several Acts, and Parts of Acts, therein particularly enumerated and referred to, passed prior to the last Session of Parliament, are repealed, or will, from and after the Fifth Day of July One thousand eight hundred and twenty-six, be repealed; -and it is expedient to repeal also several Acts passed in the last Session of Parliament; BE it therefore enacted, That the several Acts herein-after mentioned, passed in the last Session of Parliament, shall be and the same are hereby repealed; (that is to say (3), AN Act intituled An Act to reduce the 6 G. 4. c. 13. Duties on Wine, Coffee, and Hemp, imported into the United Kingdom; AND another Act intituled An Act for fur- 6 G. 4. c. 73. ther regulating the Trade of His Majesty's Possessions in America and the West Indies, and for the warehousing of Goods therein; AND another Act, intituled An Act to 6 G. 4. c. 76. extend to the Island of Mauritius the Duties and Regulations which relate to the British Islands in the West Indies; and another Act, intituled An Act to repeal certain Duties of Cus- 6 G 4. c. 104. toms, and to grant other Duties in lieu thereof; to continue, until the Fifth Day of July One thousand eight hundred and twentysix, the Bounties on refined Sugar; and to alter the Bounty on Cordage. (4)

LII. AND whereas by the said Act of the last Session of Parliament for repealing the several Laws relating to the Customs, together with this Act, all the Laws relating to the Customs made prior to the said Act (5) are repealed, or are

(1) See also § 52. general Saving of Excise Laws.

(2) See 6 Geo. 4. c. 105. and erase the Acts hereby saved from the Repeal which is to take effect from and after 5th July 1826, under that Act; and which Act must therefore be read, subject to the Amendment of it made by this Section.

(3) All the Purposes of these Acts were renewed and provided for in the Acts of Customs Consolidation of last Session.

(4) This Section is to be read as a Supplement to the repealing Act, 6 Geo. 4. Cap. 105. it completes the Repeal of the Laws of the Customs by specific Reference to the Acts. For the Repeal of those Laws by general Description, see next Section.

General Repeal of the Laws of except certain Laws herein

the Customs,

after described or enumerated to be saved.

Repeal.

Certain Acts to be saved.

18 G. s. c. 12.

Act of Declaration.

7° GEO. 4. intended to be repealed-save and except certain Acts herein-after mentioned or described, relating to some particular Subjects, and which are not intended to be repealed:

AND whereas, in conjunction with the said Act passed in the last Session of Parliament to repeal the Laws of the Customs, several other Acts were passed for consolidating the Laws of the Customs (1), in order, as therein stated, that the Purposes for which the former Laws so repealed had from Time to Time been made, should be secured by new Enactments, exhibiting more perspicuously and compendiously the various Provisions contained in them, and which several Acts came into Force and Operation on the Sixth Day of January in the present Year: — AND whereas it is expedient that no Doubt should remain whether any, or what, if any, former or other Acts, relating in any way to the Customs, continue to have any Force; BE it therefore enacted, That all Statutes and Acts, and all Parts of Statutes and Acts, made in the respective Parliaments of England, of Great Britain, of Ireland, -and of the United Kingdom, - relating to the Revenue of Customs, to Navigation, or to the Prevention of Smuggling, in any Part of the British Dominions, which were in force on the said Fifth Day of January One thousand eight hundred and twenty-six, besides the several Acts and Parts of Acts expressly repealed by the said repealing Act of last Session, as herein-before amended (2) and by this Act, shall be and the same are hereby repealed; - save and except such Acts and Parts of Acts as are herein-after mentioned or described, and declared to be saved and excepted from the Effect of this general Repeal (3); that is to say,

1. AN Act passed in the Eighteenth Year of the Reign of His late Majesty King George the Third, intituled An Act for removing all Doubts and Apprehensions concerning Taxation by the Parliament of Great Britain in any of the Colonies, Provinces, and Plantations in North America and

(1) Chapters 106 to 115, both inclusive.

(2) See § 50. The Amendment of 6 Geo. 4. c. 105. here meant is the reinstating of the Five Acts mentioned in that Section, and which, it is intended, shall not be included in the Repeal.

(3) Thus no Act can have any Force as Part of the Laws of the Customs, except, first, the Acts of last Session (6 Geo. 4.) from Chapter 106 to Chapter 115, both inclusive; second, the Acts saved from the Repeal in this Section, and pointed out either by specific Reference, or by Description; third, the Acts passed in the present Session (7 Geo. 4.)

the West Indies; and for repealing so much of an Act made in
the Seventh Year of the Reign of His late Majesty, as imposes Acts to be
a Duty on Tea imported from Great Britain into any Colony or saved:
Plantation in America, as relates thereto (1); AND also,

2. So much of any Act, or the Part of any Act now in force, which was passed prior to the last-mentioned Act, and by which any Duties in any of the British Possessions in America were granted, and still continue payable to the Crown, as relates to the Collection and Appropriation of such Duties (1); AND also,

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3. An Act passed in the Thirty-first Year of the Reign

Duties prior to Act of

Declaration.

of Quebec.

of His late Majesty King George the Third, intituled An Act 31 G.3. c. 31. to repeal certain Parts of an Act passed in the Fourteenth Year Government of His Majesty's Reign, intituled An Act for making more effectual Provisions for the Government of the Province of Quebec in North America;' and to make further Provisions AND also, for the Government of the said Province;

Treaties.

4. An Act passed in the Fifty-first Year of the Reign of His late Majesty King George the Third, intituled An Act 51 G. 3. c. 47. for carrying into Effect the Provisions of a Treaty of Amity, Commerce, and Navigation, concluded between His Majesty and His Royal Highness the Prince Regent of Portugal; (2) AND also,

Treaties.

5. An Act passed in the Fifty-ninth Year of the Reign of His late Majesty King George the Third, intituled An 59 G. 3. e. 54. Act to carry into Effect a Convention of Commerce concluded between His Majesty and the United States of America, and a Treaty with the Prince Regent of Portugal; (2)- AND also,

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6. An Act passed in the Fifty-fifth Year of the Reign of His late Majesty, intituled An Act to amend the Laws now 55 G. 3. c. 26. in force for regulating the Importation of Corn; (2) —— AND also,

Corn.

Corn.

7. Another Act passed in the First and Second Year of the Reign of His present Majesty, intituled An Act to repeal 1&2 G. 4. c. 37. certain Acts passed in the Thirty-first, Thirty-third, Fortyfourth, and Forty-fifth Years of His late Majesty King George

(1) See 6 Geo. 4. Cap. 114. § 10.
(2) See Appendix, former Volume.

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