in Ireland, and exceeding in the whole Quantity the Proportion producing Cerof Two Pounds Weight for each Seaman or Marine, shall not pro- tificate, &c. duce to any Officer or Officers of the Customs or Excise, the Certificate required by this Act, or shall have other Salt, or a greater or less Quantity of Salt than shall be mentioned or described in such Certificate, and shall not prove that the Quantity shall have been lessened or diminished by any Enemy, or by Stress of Weather, or Storms at Sea, then and in every such Case the Salt on board such Ship or Vessel, together with the Ship or Vessel having the same on board, together with her Guns, Furniture, Ammunition, Tackle and Apparel, shall be forfeited, and may : from Ireland for fishing. and shall be seized by any Officer or Officers of the Customs or Penalty. Excise Provided always, that nothing in this Act shall extend, or Exception as to be deemed or construed to extend, to make subject to Forfeiture Vessels reguany Salt or any Ship or Vessel having Salt on board, if such Ship larly fitted out or Vessel shall be regularly and usually fitted out from Ireland to be employed in fishing, and shall (Wind and Weather permitting) be proceeding on her Voyage, in a direct Course, to the Part where such Ship or Vessel shall be destined for catching Fish, and shall not be at Anchor, or hovering near the Coast of Great Britain, and shall not have in or on board the same more Salt than shall be necessary for salting and preserving such Quantity of Fish as may be reasonably expected to be thereafter taken by the Crew of such Ship or Vessel, on or during the particular Trip or Voyage in which such Ship or Vessel shall be then engaged or employed. XIV. And be it further enacted, That no Rock Salt shall be refined, or made into White Salt, at any Place in Great Britain, exceeding the Distance of Ten Miles from the Salt Mine or Salt Pit, from which the Rock Salt intended to be refined shall be raised or taken; save and except at such Works as shall have been duly entered for refining Rock Salt, and making the same into White Salt, within One Year previous to the passing of this Act, any thing in any Act or Acts of Parliament to the contrary in anywise notwithstanding. No Rock Salt refined in G. B. beyond Ten Miles from Pit, or at entered Refiners. and allowed as XV. And be it further enacted, That the several Duties by this Duties and Act granted, and the Drawbacks by this Act allowed, shall and Drawbacks may be respectively raised, levied, collected, answered, paid, re- shall be levied covered, adjudged, mitigated and allowed, in such and the like former Duties, Manner, and in or by any or either of the general Means, Ways &c. or Methods by which the former Duties and Drawbacks of Excise upon Goods, Merchandize or Commodities of the same Sort or Kind respectively, or by any or either of the special Means, Ways or Methods respectively by which the former Duties and Drawbacks of Excise respectively upon Goods, Merchandize or Commodities of the same Sort or Kind respectively, were or might be raised, levied, collected, answered, paid, recovered, adjudged, mitigated and allowed, and the Goods, Merchandize or Commodities so by this Act made subject to the Payment of or chargeable with Duties of Excise, or on which Drawbacks respectively are by this Act allowed, shall be and the same are hereby made subject to all and every the Conditions, Regulations, Rules, Restrictions and Forfeitures, to which Goods, Wares, Merchandize or Commodities in general, and also all and every the special Conditions, Rules, Regulations, Restrictions and Forfeitures respectively, D 4 Duties to be paid into the Exchequer and carried to the Consolidated spectively, to which the like Wares, Merchandize and Commodities respectively, were subject and liable by any Act or Acts of Parliament in force immediately before the passing of this Act, respecting the Duties of Excise; and all and every Pain, Penalty, Fine or Forfeiture of any Nature or Kind whatsoever, for any Offence whatever committed against or in breach of any Act or Acts of Parliament in force immediately before the passing of this Act, made for securing the Revenue of Excise, or for the Regulation or Improvement thereof; and the several Clauses, Powers and Directions therein contained, shall and are hereby directed and declared to extend to, and shall be respectively applied, practised and put in Execution, in relation to the several Duties and Drawbacks hereby charged and allowed; and the Goods, Merchandize or Commodities, whereon the same are charged or allowed, and the Ships or Vessels having the same on board in as full and ample a Manner, to all Intents and Purposes whatever, as if all and every the said Acts, Clauses, Provisions, Powers, Directions, Fines, Penalties or Forfeitures, were particularly repeated and re-enacted in the Body of this Act. XVI. And be it further enacted, That all the Monies arising by the Duties by this Act imposed (the necessary Charges of raising and accounting for the same excepted) shall from time to time be paid into the Receipt of His Majesty's Exchequer at Westminster; Fund of G. B. and the said Money so paid into the said Receipt of Exchequer as aforesaid, shall be carried to and made Part of the Consolidated Fund of Great Britain. Account of the additional Duties for Ten before Parlia ment, &c. XVII. Provided always, and be it enacted, That the Commissioners of His Majesty's Treasury now or for the time being, or Years to be laid any Three or more of them, or the Lord High Treasurer for the time being, shall for the Period of Ten Years from the Commencement of this Act, cause a separate and distinct Account of the additional Duties granted by this Act to be prepared and annually laid before Parliament, pursuant to an Act passed in the Forty second Year of the Reign of His present Majesty, intituled An Act for directing certain public Accounts to be laid annually before Parliament, and for discontinuing certain ot her Forms of Account now in use, and the Monies arising from the said additional Duties shall be deemed a permanent Increase to the public Revenue of Great Britain for the Purpose of defraying any increased Charges occasioned by any Loan made or Stock created by Authority of any Act of Parliament passed or to be passed in the present Session of Parliament. XVIII. And be it further enacted, That this Act may be altered, varied or repealed by any Act or Acts to be made in this present Session of Parliament. [See 47 G. 3. Sess. 2. c. 30. § 2.-Duties of Excise on Salt reduced, 3 G. 4. c. 82.] CA P. XV. An Act for granting to His Majesty additional Duties in CAP. XVI. An Act for punishing Mutiny and Desertion, and for the CA P. XVII. An Act for the Regulation of His Majesty's Royal Marine CA P. XVIII. An Act for granting to His Majesty, until the Twenty fifth Day of March One thousand eight hundred and six, 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, Drawbacks and Bounties. [25th March 1805.] WHEREAS by an Act made in the last Session of Parlia EXP. EXP. ment, intituled An Act for charging, until the Twenty 44 G.3.c.26. fifth Day of March One thousand eight hundred and five, certain Rates and Duties, and for allowing certain Bounties and • Drawbacks upon Goods, Wares and Merchandizes, imported into and exported from Ireland; and also for charging certain Inland • Duties of Excise and Taxes in Ireland in lieu of former Rates, • Duties and Taxes, Bounties and Drawbacks; and by another • Act, also made in the last Session of Parliament, intituled An 44 G.3. c.27. •Act for charging, until the Twenty fifth Day of March One thousand eight hundred and five, certain increased Countervailing • Duties on the Importation into Ireland, of the several Goods, • Wares and Merchandizes therein mentioned, being the Growth, • Produce or Manufacture of Great Britain; and for allowing in• creased Drawbacks on the Exportation to Great Britain of the • several Articles therein mentioned, being the Manufacture of Ireland; certain Duties on Importation and Exportation, and ' certain Drawbacks on Exportation, and also certain Bounties or Allowances on Exportation and Importation, into and • from Ireland, of Goods, Wares, Mercandize and Manufactures, as in the said Acts mentioned, were (among other Things) granted and allowed, for the Term, by the said Acts limited and appointed: And Whereas the Duties and Drawbacks granted and allowed by the said Two recited Acts, upon 'certain of the Goods, Wares and Merchandize, in the said Acts • mentioned, were altered and increased by another Act made in the said last Session of Parliament, intituled An Act for granting 44G.3. c.67. to His Majesty, until the Twenty fifth Day of March One thousand eight hundred and five, certain Duties on the Importation of the Goods, Wares and Merchandize, herein mentioned, into Ireland, and also certain Duties of Excise on Spirits, Malt • and Tobacco, in Ireland; and for the Increase of certain Public • Revenues in Ireland, by making the same payable in British Currency; for the Term by the said last mentioned Act limited and appointed: And Whereas the Duties, Drawbacks, Bounties and ← Allow After 25th March 1805, there shall be paid in Ireland the Duties on Importation under Sche dules A. and B. Allowances, now payable under and by virtue of the said seve'ral Acts, will expire and be determined immediately after the Twenty fifth Day of March One thousand eight hundred and 'five; and it is expedient that certain Duties and certain Draw'backs in respect thereof, and certain Bounties and Allowances, should be granted and allowed instead of the said Duties, Drawbacks, Bounties and Allowances, so expiring as aforesaid: May it therefore please Your Majesty that it may be enacted; and be it enacted by the King's most Excellent Majesty, by and with the Advice and Consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the Authority of the same, That, from and after the said Twenty fifth Day of March One thousand eight hundred and five, there shall be raised, levied, collected and paid throughout Ireland unto and for the Use of His Majesty, His Heirs and Successors, upon the Importation into Ireland of Goods, Wares and Merchandize, as mentioned and set forth in the Schedules respectively marked (A.) and (B.) hereunto annexed, and upon the Exportation from Ireland of Goods, Wares and Merchandize, as mentioned and set forth in the Schedule marked (C.) hereunto annexed; and upon certain Entries, Inwards and Outwards in the Port of Dublin, and upon certain Ships or Vessels trading to Ireland, menand Ships under tioned and set forth in the Schedule marked (D.) hereunto annexed, the several Rates and Duties, as the same are respectively described and set forth in Words and Figures in the said Schedules marked (A.), (B.), (C.) and (D.); and that there shall be paid and allowed upon the Exportation from Ireland of the several Goods, Wares and Merchandize mentioned and set forth in the said Schedules marked (A.) and (B.), the several Drawbacks of the said Duties inserted, set forth and described in Words and Figures in the said Schedules respectively; and upon the Exportation from and Importation into Ireland of the Goods, Wares and Merchandize, Bounties under described in the Schedule marked (E.) hereunto annexed, there shall be paid and allowed the several Bounties and Allowances as the same are set forth and described in Words and Figures therein mentioned. (a) On Exportation under Schedule C. On Entries Schedule D. Drawbacks in Schedule E. The said Duties on Importation and Exportation shall be in lieu of all former Duties, except local Duties. II. And be it further enacted, That the said several Rates and Duties mentioned and set forth in the said several Schedules respectively marked (A.), (B.) and (C.), shall be respectively paid down net in ready Money, without any Discount or Allowance whatsoever, in lieu and full Satisfaction of all Customs, Subsidies and Duties whatever, payable in Ireland, under and by virtue of any Act or Acts of Parliament in Force there, by any Person, upon the Importation or Exportation of Goods, Wares and Merchandize; except such Duties as have been, or shall or may be granted or imposed for certain local Purposes in Ireland, by any Act or Acts of Parliament, and which Duties are or may be ap(a) [The Duties and Drawbacks of this Act wholly continued by various Acts, and until the 5th of July 1815.—54 G. 3. c. 18. § 1. And see as to the Continuance of the Drawbacks on Goods imported having paid the Duties under this and former Acts, 54 G. 3. c. 129. § 14. The state of the Duties and Drawbacks afterwards appears by the Notes to the other Parts of this Act, and the various Schedules thereto.] pro propriated to such local Purposes by the Acts by which the said Duties are or shall be granted and imposed, or by any other Act or Acts. prietors to pay Duties on landing Goods which may by Law be ware housed. III, Provided always, and be it further enacted, That nothing Act shall not in this Act contained shall extend or be construed to extend, compel Proto compel the Proprietor or Proprietors of Goods, Wares or Merchandize, to pay the Duties upon the Landing thereof, in respect of any Goods, Wares and Merchandize, in any Cases in which the Duties due and payable upon such Goods, Wares or Merchandize, might on and immediately before the Twenty fifth Day of March One thousand eight hundred and five, have been at the Request and Risk of the Importer or Proprietor thereof, secured in Warehouses for Payment of Duties, or by the Bond of the Importer or Proprietor thereof under the Provisions of any Act or Acts of Parliament in force in Ireland, on and immediately before the said Twenty fifth Day of March One thousand eight hundred and five, during the Continuance of any such Act or Acts respectively. "Duties paid on Goods taken out of Warehouses, for which "Duties have not been paid, though imported before March 25, “1805.—§ 4. [Exp.] Proviso for c. 38. V. Provided always, and be it further enacted, That nothing in this Act contained shall extend, or be construed to extend, to repeal or alter any of the Provisions contained in Two Acts for the Union of Great Britain and Ireland, the one made in the Parliament of Great Britain, in the Thirty ninth and Fortieth Years of the Reign of His present Majesty, and the other made in the Parliament of Ireland, in the Fortieth Year of the Reign of His present Majesty, or any other Act or Acts in force on and immediately before the said Twenty fifth Day of March One thousand eight hundred and five, by which any Goods, Wares or Merchandize, the Growth, Produce and Manufacture of Great Britain, imported from Great Britain into Ireland, or any Goods, Wares or Merchandize, the Growth, Produce or Manufacture of Ireland, exported from Ireland to Great Britain, are respectively made to remain liable to or are charged with or exempted from any Duties of Customs or Excise, whether Countervailing or others, or by which any Drawbacks or Bounties are allowed or given in respect of any such Goods, Wares or Merchandize; save and ex- Except as to cept as to the Countervailing or other Duties and Drawbacks Countervailing granted by the said Acts for the Union of Great Britain and Ire- Duties ascertained by this land, and which are or may be altered by this Act, or have been or may be altered by any other Act or Acts made or to be made in pursuance of the Provisions in the said Acts of Union for that Purpose. those Acts. VI. And Whereas it is expedient, pursuant to the Provisions • of the said Acts for the Union of Great Britain and Ireland, that in respect of the increased Duties imposed on Articles of the Growth, Produce or Manufacture of Ireland, or on the Materials of which they may be composed, increased Countervailing Duties should be charged on the Goods, Wares and Merchandize, Articles, Matters and Things mentioned, described, and set forth in the Schedule hereunto annexed, marked (F.) being the Growth, Produce or Manufacture of Great Britain, • and or any Act in pursuance of |