And all Drugs whatever to be imported into Ireland, for the Purpofe of being actually ufed for dying within Ireland, fhall, from and after the paffing of this Act, be and the fame is hereby repealed; and all fuch Drugs and other Articles fhall, from and after Drugs, &c. to the paffing of this Act, be fubject and liable to the Payment of pay Duties. the Duties granted and impofed by this Act and the Schedule thereto annexed; although fuch Drugs or other Articles may be fold and difpofed of for the Ufe of Dyers or Manufacturers in Ire land, or may be actually used and confumed in dying or manufacturing within Ireland; any thing in the faid recited Act, or in any other Act or Acts in force at the time of the paffing of this Act, to the contrary notwithstanding: Provided always, that fuch But on Drugs of the faid Drugs and other Articles, the Duties on the Importa- permitted to be tion whereof are permitted to be fecured by Bond or otherwife by under virtue of an Act made in the Forty eighth Year of His prefent 48 G. 3. c. 32. Majefty's Reign, intituled An Ad to permit certain Goods imported Duties fecured into Ireland to be warehoufed or fecured without the Duties due on by Bond. the Importation thereof being first paid, fhall and may be warehoufed or fecured, and the Duties thereon fhall and may be fecured by Bond, under the Rules, Regulations, Restrictions and Conditions of the faid recited Act of the Forty eighth Year, or any Act (a) or Acts for explaining and amending the fame. (a) [See 50 G.3. c.38.] warehoused given Bond for Duty on Drugs shall pay Duty, except on Drugs fold before paffing of Act. XXII. And be it further enacted, That all Perfons who, at any Perfons having time before the paffing of this Act, fhall have given Bond for Payment of the Duties on fuch Drugs or other Årticles hereinbefore specified under the Provifions of the faid recited Act of the Forty fifth Year of His Majefty's Reign, fhall pay the Duties impofed by the faid recited Act upon fuch Drugs or other Articles aforefaid, together with Ten Pounds per Centum per Annum on the Amount thereof, according to the Condition of fuch Bonds refpectively, although the faid Drugs or other Articles aforefaid fhall or may be used or disposed of for the Ufe of Dyers or Manufacturers in Ireland, or may be actually used and confumed in dying or manufacturing within Ireland; any thing in the said recited Act to the contrary notwithstanding: Provided always, that if any Perfon who fhall have given any fuch Bond as aforefaid, for fecuring the Payment of the Duty on any fuch Drugs or other Articles fhall make it appear to the Satisfaction of the Commiffioners of Cuftoms and Port Duties in Ireland that he actually fold and difpofed of any fuch Drugs or other Articles at any time before the paffing of this Act, for the Ufe of Dyers or Manufacturers in Ireland, it fhall and may be lawful for the faid Commiffioners to make to fuch Perfon an Allowance of the Amount of the Duties on the Quantity of fuch Drugs or other Articles fo actually fold and difpofed of before the paffing of this Act, out of the whole Amount of the Sum for fecuring the Payment of which. fuch Bond fhall have been given. XXIII. And PP 3 In what cafe Pearl Athes, Pot XXIII. And be it further enacted, That where any Perfon fhall have made or shall make use of any Pearl Afhes or Pot Afhes, or Barilla imported into Ireland, and having paid the Duty on the Imufed in Bleach-portation thereof in the Procefs of Bleaching Linen in Ireland, the ing of Linen. Perfon who fhall have fo ufed the fame fhall be entitled to receive every Year within Three Calendar Months next after the Fifth Day of January in every Year, a Repayment of all Duties which fhall have been paid on the Importation of fuch Pearl Ashes, Pot Afhes or Barilla refpectively fo made ufe of by fuch Perfon within the Year ending on fuch Fifth Day of January: Provided always, that the Perfon claiming fuch Repayment fhall, within fuch Period of Three Calendar Months, make it appear to the Satisfaction of the Commiffioners of Cuftoms and Port Duties in Ireland, by Production of a Copy of the Entry of the importing Merchant, or otherwise, that fuch Pearl Afhes, Pot Afhes or Barilla refpectively fhall have paid all Duties due thereon; and shall alfo make it appear that fuch Pearl Afhes, Pot Ashes or Barilla refpectively fhall have been actually made ufe of by the Perfon claiming fuch Repayment in the Process of Bleaching of Linen in Ireland within fuch preceding Year; and upon fuch Proof being made to the Satisfaction of the faid Commiffioners of Cuftoms and Port Duties, it fhall be lawful for the faid Commiffioners to order and direct the Collector of the Port or District within which fuch Pearl Afhes, Pot Ashes or Barilla fhall have been fo made ufe of, to repay to fuch Perfon the Amount of fuch Duties, and fuch Collector fhall make fuch Repayment accordingly. Value of Goods imported and rated to Duty ad valorem how afcertained. XXIV. And be it further enacted, That in all cafes where any Duties of Cuftoms impofed by any Act or Acts in force in Ireland upon the Importation of Goods, Wares and Merchandize into Ireland are charged not according to the Weight, Tale, Gauge or Measure, but according to the Value thereof, fuch Value fhall be taken and confidered as the fame fhall be at the Port of Importation at the time of the Entry Inwards of fuch Goods, Wares and Merchandize, including Freight and all other Charges and Expences whatfoever, but exclufive of the Duties payable by Law thereon; and that fuch Value shall be ascertained by the Oath of the Importer or Proprietor of fuch Goods, Wares and Merchandize, or of his known Agent or Factor; and in cafe any Goods, Wares or Merchandize fhall not be valued according to the true Intent and Meaning of this Act, then it fhall be lawful for any Officer or Officers of the Cuftoms to cause. the fame to be detained, and the faid Goods, Wares or Merchandize fha.! be dealt with, and the Officers of the Cuftoms fhall proceed in every respect in manner hereinafter prescribed by this Act; and that the Rules, Regulations and Directions for the afcertaining the Value of fuch Goods, Wares and Merchandize, contained in the faid hereinbefore recited Act of the Forty fifth Year of His Majefty's Reign, or in an A&t made in the Forty fixth Year of His Majefty's 46 G. 3. c. 87. Reign, intituled An A& more effectually to regulate the Collection of the $8,9. Duties on Goods, Wares and Merchandize imported or exported into repealed. or from Ireland, and the Payment of Bounties, Allowances and Drawbacks thereon, fhall be and the fame are hereby repealed, and instead thereof the Rules, Regulations and Directions in this Act contained fhall be applied for the afcertaining fuch Value; any thing in the faid laft recited Acts to the contrary in any wife notwithstanding. Regulations in 45 G. 3. c. 18. § 12. [See note at the end of Sea. 30.] XXV. And examined and detained by XXV. And be it further enacted, That it fhall and may be lawful Goods paying for any Officer of Cuftoms to open and examine all Goods, Wares Duty ad valorem. and Merchandize imported, subject to Duty ad valorem ; and if it fhall appear that the Value at which the fame are entered is lefs than Officer, and the true Value, it fhall be lawful for fuch Officer to detain fuch Value with PerGoods, Wares and Merchandize, and to cause the fame to be con- centage thereon veyed into any of His Majefty's Warehouses; and it fhall and may paid to Importer. be lawful for the Commiffioners of the Cuftoms and Port Duties in Ireland, and they are hereby empowered and required to direct the Collector of the Port within which fuch Goods, Wares or Merchandize may have been entered, to pay out of any Money in his Hands to the Proprietors of fuch Goods, Wares or Merchandize, or to the Perfon having made fuch Entry, the Amount of the Sum or Value at which fuch Goods, Wares and Merchandize fhall have been fo entered, together with an Addition of Six Pounds per Centum thereon, if the Articles imported be of the Growth, Produce or Manufacture of Great Britain, or an Addition of Ten Pounds per Centum on fuch Amount if the Articles fo entered be of the Growth, Produce or Manufacture of any other Country than Great Britain; and alfo all Duties in either cafe paid by the Importer or Proprietor of fuch Goods, Wares or Merchandize upon fuch Entry, but without any further Allowance whatever; which Payment the faid Commiffioners of Customs and Port Duties are hereby directed to cause to be made within Thirty Days after the Goods shall be so taken and detained; and fuch Payment fo made to fuch Importer or Proprietor fhall be deemed to be in full Satisfaction for fuch Goods, Wares and Merchandize, to all Intents and Purposes, as if fuch Goods, Wares and Merchandize refpectively had been regularly fold. of Caloms may order Goods de tained to be fold, Payment of XXVI. And be it further enacted, That whether the Amount of Commiffioners the Value of fuch Goods, Wares or Merchandize fo entered, together with the Addition of Six Pounds per Centum or Ten Pounds per Centum (as the cafe may be) and the Duties paid on fuch Goods, Wares or Merchandize shall or fhall not be demanded by or on behalf of the Proprietor or Importer thereof, it shall and may be lawful for the faid Commiffioners of Customs and Port Duties to order the said Goods, Wares or Merchandize respectively to be fairly and publicly fold to the best Advantage, at any time not fooner than Ten Days after fuch Goods, Wares or Merchandize shall be so taken and detained; and the Produce of fuch Sale fhall be paid to the Collector of the Port within which fuch Sale fhall be had, to be by him applied in manner following; that is to say, Firft in Payment of the Duties on such Goods, Wares and Merchandize according to the true and real Value thereof, as ascertained by the Produce of such Sale, and in the next place in Payment of all Charges of Removal, Securing and Sale of fuch Goods, Wares and Merchandize, which Charges fhall in no cafe exceed in the whole the Amount of Two Pounds per Centum on fuch Value; and in the next place in paying to the Importer or Proprietor of fuch Goods, Wares or Merchandize the Value fpecified in the original Entry thereof, with the Addition of the Sum of Six Pounds or Ten Pounds per Centum thereon, as the cafe may be, or if the Amount of fuch Value, with fuch Addition as aforefaid, fhall have been previously paid to fuch Importer or Proprietor, then the fame shall be retained by fuch Collector for the Ufe of His Majefty, to Officer. A.D. 1814his Heirs and Succeffors, and shall be applicable as other Money in Overplus of Sale his Hands; and if any Overplus of the Amount of fuch Sale fhall remain in the Hands of the faid Collector, after fuch Application as aforefaid, it shall and may be lawful for the Commiffioners of Cuftoms and Port Duties, and they are hereby required to order fuch Overplus to be paid to the Officer or Officers who fhall have detained and opened and examined fuch Goods, Wares or Merchandize, as an Encouragement for the faithful Difcharge of his or their Duty. Amount of Sale lefs than Value, as originally entered, feizing Officer to pay Differences. Seizing Officer paying Value as entered, with Iol. per Cent. and Duties, Commiffioners retain Goods to his own Uie. XXVII. Provided always, and be it enacted, That if the Amount of the Produce of any fuch Sale of any fuch Goods, Wares or Merchandize fo detained fhall be lefs than the Amount of the Value specified in the Entry of the fame, by the Importer or Proprietor thereof, the Officer or Officers who fhall have detained the fame fhall pay to the Collector of the Port a Sum of Money equal to the Difference between the Sum which shall have been paid by fuch Collector to fuch Importer or Proprietor, and the Amount of the Produce of fuch Sale, and alfo a Sum of Money equal to the Difference between the Amount of the Duty on fuch Goods according to the Value thereof as ascertained by fuch Sale, and the Value thereof as specified in fuch Entry, together with all Charges and Expences of fuch Sale, not exceeding Two Pounds per Centum on the Amount thereof as aforefaid; and all fuch Sums of Money shall and may be deducted and retained out of the Salary of any fuch Officer or Officers, at fuch Periods and in fuch Proportions as the faid Commiffioners of Customs or Port Duties fhall direct, or fhall be recoverable against fuch Officer or Officers as a Debt due to His Majesty, his Heirs and Succeffors. XXVIII. Provided alfo, that in cafe any Officer, fo detaining any fuch Goods, Wares or Merchandize, fhall at any time within Seven Days, after detaining the fame, pay to the Collector of the Port the Amount of the Value of fuch Goods, Wares or Merchandize, as specified in the Entry thereof by the Importer or Proprietor thereof, to allow him to together with Ten Pounds per Centum in all cafes on the Amount of fuch Value; and alfo the Duty paid on fuch Goods, Wares and Merchandize on the Entry thereof, it fhall and may be lawful for the Commiffioners of Customs and Port Duties to direct and order that fuch Officer may retain fuch Goods, Wares and Merchandize to his own Ufe, and may difpofe of the fame in fuch manner, and at such time as he fhall in his Discretion think fit; and in such cafe the whole of fuch Goods, Wares and Merchandize, and the Produce thereof, if the fame shall at any time afterwards be fold and difpofed of, fhall be the Property of fuch Officer or Officers for his or their own Ufe and Benefit; and all Money paid by fuch Officer to fuch Collector, fhall be by fuch Collector applied as other Public Money in his Hands is by Law applicable. Packages, if valuable, to pay Duty ad valo rem. XXIX. And Whereas in many cafes the Cafks or Packages ⚫ which contain Goods, Wares or Merchandize, fubject to Duty ad • valorem, are also of a certain Value;' Be it enacted, That in all cafes where fuch Cafks or Packages are of real Value, more than the ufual or neceffary Cafks or Packages for fuch Goods or Merchandize are or ought to be, they shall be entered, and the Value thereof, if entered ad valorem, fhall in every Valuation be added to the Value of the Goods, and pay Duty accordingly. XXX. And XXX. And be it further enacted, That in all cafes where by this Act, or any other Act or Acts in force in Ireland, relating to the Revenues under the Management of the faid Commiffioners of Cuftoms and Port Duties, or of the Commiffioners of Inland Excife and Taxes, any Goods, Wares or Merchandize fhall and may be feized or detained, it fhall and may be lawful for the Officer feizing and detaining the fame, alfo to feize and detain the Cafks and Packages in which fuch Goods, Wares and Merchandize fhall be refpectively contained, and · fuch Cafks and Packages fhall be dealt with in all refpects in the fame manner as the Goods, Wares and Merchandize fo feized and detained. [Sections 29, 30. of this A&t in the fame Words as Sec. 10, 11. of 46 G. 3. c.87.]. Ireland in Pack ages containing not lefs than Six Dozen Quarts. XXXI. And be it further enacted, That, from and after the paffing French Wines of this Act, it fhall and may be lawful to import into Great Britain may be imported from Ireland any French Wines in Packages, each of which fhall into G. B. from contain at the leaft Six Dozen reputed Quart Bottles or Flasks, as well for Sale as for Private Ufe, on Payment of the feveral and refpective Duties, as well Cuftoms as Excife, due and payable on the Importation of fuch Wines; provided that fuch Wines fhall be imported in British or Irifb-built Ships or Veffels, owned, navigated and registered according to Law; and in fuch manner, and under the like Rules, Regulations, Conditions and Restrictions, and fhall be fubject and liable to the like Penalties and Forfeitures as are provided and in force in relation to the Importation of French Wines in Bottles or Flasks imported into Great Britain. When any Part of Duties in G.B. on Article liable to Duty under Act, repealed, or thall ceafe, Duties under Act re duced in like Proportion. XXXII. And be it further enacted, That whenever it fhall happen that any of the Duties of Cuftoms or Excife in Great Britain, granted or made payable by any Act in force in Great Britain, at the time of the paffing of this Act, upon any Articles on which any Duty is impofed by this Act, or the Schedule hereto annexed, or any Part of fuch Duties in Great Britain fhall ceafe or determine, or be repealed, or be or become no longer payable in Great Britain, Provifion fhall be made that fo much of the Duties of Customs granted by this Act and made payable in Ireland, as fhall be equal to the Duties which fhall fo ceafe or determine or be repealed as aforefaid in Great Britain fhall in like manner ceafe or determine, or be repealed, and shall not be payable in Ireland at any time after the time when fuch Duties of Cuftoms or Excise fhall ceafe or determine, or be repealed, or be or become no longer payable in Great Britain; and the Duties of Customs made payable by this Act fhall be reduced accordingly: Provided always, that no fuch Reduction Provito. fhall take place on any Article mentioned in the Schedule to this A&t annexed which fhall not under this A&t pay a Duty in Ireland equal in amount to the Duty of Customs and Excise payable on the like Article in Great Britain. 45 G. 3. c. 18. &c. not repealed tended to Act. or altered, ex XXXIII. And be it further enacted, That all the Claufes, Pro- Claufes, &c. in vifions, Rules, Regulations, Reftrictions, Conditions, Penalties and Forfeitures contained in the faid recited Act of the Forty fifth Year of His prefent Majefty's Reign, intituled An Ad for granting unto His Majefty until the Twenty fifth Day of March One thoufand eight hundred and fix, certain Rates and Duties, and to allow certain Drawbacks and Bounties upon Goods, Wares and Merchandize imported into and exported from Ireland, in lieu of former Rates and Duties, 13 Draw |