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Duties conti

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expedient that the said Duties should continue in force: Be it therefore declared and 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 the said several Duties of Two Shillings Irish Currency for and upon every Bushel of White Salt, and of Three Pounds Irish Currency for and upon nued till Jan. 5, every Ton of Rock Salt, the Growth, Produce or Manufacture of Great Britain and imported into Ireland, granted and made payable by the said recited Act of the Forty fifth Year of the Reign of His said late Majesty, and so continued as aforesaid by the said recited Act of the First Year of the Reign of His present Majesty, shall be and remain and continue in force and payable until the Fifth Day of January One thousand eight hundred and twenty five.

1825.

Duty and

Drawback as herein men

portation and Exportation of

Salt, not the

Produce of

II. And be it further enacted, That from and after the Fifth Day of January One thousand eight hundred and twenty three, the Duty of Two Shillings Irish Currency per Bushel on the Imtioned on Importation of Salt not being the Growth, Produce or Manufacture of Great Britain imported into Ireland, and the Drawback of Two Shillings per Bushel on the Exportation of such Salt from Ireland, granted and imposed and allowed and made payable by an Act G. B. repealed. made in the Fifty fourth Year of the Reign of His said late Majesty King George the Third, intituled An Act to grant to His Majesty Rates and Duties, and to allow Drawbacks and Bounties on certain Goods, Wares and Merchandize imported into and exported from Ireland, in lieu of former Rates and Duties, Drawbacks and Bounties, and by the Schedule marked (A.) to the said Act annexed, shall cease and determine, and be repealed, except only so far as relates to any Arrear of such Duty due on the said Fifth Day of January One thousand eight hundred and twenty three.

New Duties on

Salt into Ireland after Jan.

5, 1823, (or

then in Ware

mentioned.

III. And be it further enacted, That from and after the Fifth Importation of Day of January One thousand eight hundred and twenty three, there shall be raised, levied, collected and paid unto His Majesty, His Heirs and Successors, upon the Importation into Ireland of any Salt not being the Growth, Produce or Manufacture of Great house) as herein Britain, which shall be imported into Ireland at any Time after the said Fifth Day of January One thousand eight hundred and twenty three, until and upon the Fifth Day of January One thousand eight hundred and twenty five, or which having been imported into Ireland at any Time before the said Fifth Day of January One thousand eight hundred and twenty three, shall have been warehoused without Payment of Duty, and which shall be taken out of such Warehouse for Consumption in Ireland at any Time after the said Fifth Day of January One thousand eight hundred and twenty three, and before the Fifth Day of January One thousand eight hundred and twenty five, a Duty of Two Shillings Irish Currency, and from and after the Fifth Day of January One thousand eight hundred and twenty five, a Duty of Three Pence Irish Currency and no more on every Bushel of Rock Salt weighing Sixty five Pounds Avoirdupofs, and a like Duty of Two Shillings Irish Currency, until the Fifth Day of January One thousand eight hundred and twenty five, and of Three Pence Irish Currency from and after the said Fifth Day of January One

thousand

A.D. 1822.

3° GEO. IV.

thousand eight hundred and twenty five, on every Bushel of every other Kind or Species of Salt not being Rock Salt, weighing Fifty six Pounds Avoirdupois; and that such Duties shall be in lieu and full Satisfaction of all Duty payable in Ireland upon the Importation of such Salt, under or by virtue of any Act or Acts of Parliament in force in Ireland at the Time of the passing of this Act; and that the said Duty by this Act granted shall be carried to and made Part of the Consolidated Fund of the United Kingdom of Great Britain and Ireland.

or Salt of G. B. imported may be warehoused without Payment of Duty.

Foreign Salt,

IV. Provided always, and be it enacted, That any Foreign Salt, or any Salt of the Produce or Manufacture of Great Britain, liable to the Duties continued or granted and imposed by this Act, which may be imported into Ireland at any Time after the said Fifth Day of January One thousand eight hundred and twenty three, may, before Payment of all or any Part of the Duty payable on the Importation thereof, be landed at such Ports and Places in Ireland, for the Purpose of being warehoused or secured in any Warehouse, Storehouse or Cellar, and under such Conditions, Rules, Regulations, Restrictions and Provisoes, as are provided, contained or enacted in and by an Act made in the Forty sixth Year of the Reign of His late Majesty King George the Third, intituled An Act 46 G.3. c.87. more effectually to regulate the Collection of the Duties on Goods, Wares and Merchandize imported or exported into or from Ireland, and the Payment of Bounties, Allowances and Drawbacks thereon, with respect to the importing and warehousing of any Foreign Salt, or Salt, the Produce or Manufacture of Great Britain, in like manner to all Intents and Purposes, as if all such Conditions, Rules, Regulations, Restrictions and Provisoes had been repeated and reenacted in this Act, except only so far as the same are altered by this Act, or by any other Act or Acts in force in Ireland.

Imported Salt may be exported from Foreign Ports, Duty free. Security.

Warehouse to

V. And be it further enacted, That it shall and may be lawful for any Person or Persons, within Twelve Calendar Months after the Importation and landing and warehousing of any such Salt, to take any such Salt out of such Warehouse for Exportation, and to export the same from such Warehouse to Parts beyond the Seas without Payment of any Duty thereon, upon entering into such Bond, and under such Rules, Regulations and Provisions, as are contained in the said recited Act of the Forty sixth Year of His late Majesty's Reign, with respect to the Exportation of Salt the Produce or Manufacture of Great Britain and Ireland, and in an Act made in the Forty seventh Year of His said late Majesty's 47 G.3. Sess. 2. Reign, intituled An Act for the encouraging the Exportation of Salt from Ireland, or in any other Act or Acts in force in Ireland.

VI. And be it further enacted, That from and after the Fifth Day of January One thousand eight hundred and twenty three, upon the Exportation from Ireland of any Salt made and refined or manufactured in Ireland from British Rock Salt which shall have paid the Duties continued by this Act, there shall be allowed and paid to the Maker, Manufacturer or Refiner of such Salt, by whom or from whose Manufactory such Salt shall be exported, for every Bushel of such refined Salt, weighing Fifty six Pounds, the Sum of Two Shillings Irish Currency on all such refined Salt which shall be exported to any Place except to Great Britain, and the Sum of One Shilling and Six Pence Irish Currency and no more, on all such refined 3 GEO. IV.

c.58.

Allowance on
Exportation of

Irish refined
Salt made

from British
Rock Salt,
having paid the

Duties.

Allowance of 1s. 6d. to G. B. not to exceed Amount of Duty paid.

On Exportation
from Ireland of
Foreign or
Bay Salt, not
having been
warehoused, a
Drawback of
Duty paid on
Importation.

54 G.3. c.81. $ 6.

55 G.3. c.82. § 17.

refined Salt which shall be exported to Great Britain; and that the said Allowances shall be paid in like manner, and under like Regulations, as any Drawbacks or Allowances in the Nature of Drawbacks are paid and allowed under or by virtue of any Act or Acts in force in Ireland; and that all Salt, on which any such Allowances shall be claimed, shall be exported subject to the Regulations and Provisions contained in the hereinbefore recited Act, made in the Forty sixth Year of His late Majesty's Reign, or in any other Act or Acts in force in Ireland: Provided always, that the Amount of such Allowance on such refined Salt, the Manufacture of Ireland, exported to Great Britain, shall not in any case exceed the Amount of the Duty actually paid by such Maker, Manufacturer or Refiner of Salt, on the Rock Salt the Produce of Great Britain imported into Ireland, from which such refined Salt shall have been made, to be proved to the Satisfaction of the Commissioners of Inland Excise and Taxes in Ireland, in such manner as the said Commissioners shall from time to time think proper to order and direct.

VII. And be it further enacted, That upon the Exportation from Ireland, except to Great Britain, of any Foreign or Bay Salt, which shall not have been warehoused in Ireland, there shall be paid and allowed a Drawback of all the Duties which shall have been paid on the Importation of the same, and that the said Drawbacks shall be paid and allowed in like manner and under the like Regulations as other Drawbacks are paid and allowed under or by virtue of any Act or Acts in force in Ireland; and that all Salt on which such Drawback shall be claimed shall be exported subject to the Regulations and Provisions contained in the said recited Act of the Forty sixth Year aforesaid, or in any other Act or Acts in force in Ireland relating to the Exportation of Salt from Ireland.

VIII. And be it further enacted, That from and after the said Fifth Day of January One thousand eight hundred and twenty three, so much and such Parts of the several Acts hereafter recited as is and are hereinafter specified and set forth shall be repealed; that is to say, so much of an Act made in the Fifty fourth Year of the Reign of His said late Majesty King George the Third, for continuing and amending several Acts for granting certain Rates and Duties, and allowing certain Drawbacks and Bounties on Goods, Wares and Merchandize imported into and exported from Ireland, whereby it is enacted, that upon the Exportation from Ireland to any Place except Great Britain of any Beef, Pork, Tongues, Hams or Bacon, salted in Ireland with Salt which shall have paid the Duties imposed by the said Act, or with Salt the Growth, Produce or Manufacture of Great Britain, there shall be paid and allowed to the Exporter of such Beef, Pork, Tongues, Hams or Bacon, an Allowance or Bounty in the way of Drawback, for or in respect of the Duties charged on such Šalt, after the Rate of One Shilling Irish Currency for each and every One hundred Pounds' Weight thereof; and also, so much of an Act made in the Fifty fifth Year of His said late Majesty's Reign, for granting Duties of Customs, and allowing Drawbacks and Bounties on certain Goods, Wares and Merchandize imported into and exported from Ireland, whereby it is enacted, that upon the Exportation from Ireland to any Place except Great Britain of any

21

Beef,

Beef, Pork, Tongues, Hams or Bacon, salted in Ireland with Salt the Growth, Produce or Manufacture of Ireland, there shall be paid and allowed to the Exporter the like Allowance or Bounty, in the way of Drawback, for or in respect of the Duties charged on such Salt, as was by Law allowed and made payable on Beef, Pork, Tongues, Hams and Bacon salted in Ireland with Salt the Growth, Produce or Manufacture of Great Britain; and so much and such Parts of the said several recited Acts as is and are hereinbefore set forth, shall be and the same are hereby repealed accordingly, except only so far as may relate to any Arrears of any Bounty, Allowance or Sum of Money payable on the said Fifth Day of January One thousand eight hundred and twenty three under any of the said Provisions in the said recited Acts or any of them.

mer Duties.

(I.)

IX. And be it further enacted, That the Duties by this Act made Duties levied payable shall be raised, levied, collected, paid and applied in the and paid as forsame manner, and under such Powers and Authorities, Penalties and Forfeitures, and by such Ways and Methods, and under such Rules and Directions, as are appointed, directed and expressed for the raising, collecting, levying, paying, applying and managing of Duties payable on Goods, Wares and Merchandize imported into and exported from Ireland, or for the levying and applying any Fines, Penalties or Forfeitures in and by an Act of Parliament made in Ireland in the Fourteenth and Fifteenth Years of the Reign of 14&15 C.2. King Charles the Second, intituled An Act for settling the Excise or new post upon His Majesty, His Heirs and Successors, according to the Book of Rates therein inserted; or in and by an Act made in the Forty sixth Year of the Reign of His late Majesty King George 46 G.3. c. 106. the Third, intituled An Act to provide for the better Execution of the several Acts relating to the Revenues, Matters and Things under the Management of the Commissioners of Customs and Port Duties, and of the Commissioners of Inland Excise and Taxes in Ireland; or in and by any other Act or Acts in force in Ireland relating to the Revenue of Customs and Excise, or either of them, as fully and effectually, to all Intents and Purposes, as if the same Power and Authorities, Rules and Directions, Penalties and Forfeitures, were herein expressed and enacted, with the like Remedy of Appeal Appeal. to and for the Party or Parties aggrieved, as in and by the said Act, passed in the Fourteenth and Fifteenth Years of the Reign of King Charles the Second, or in and by any other Act or Acts as aforesaid, is provided.

САР. С.

An Act to incorporate the Contributors for the Erection of
a National Monument in Scotland, to commemorate the
Naval and Military Victories obtained during the late War
[30th July 1822.]

WHEREAS it is expedient that a Monument should be

erected in Scotland, in Testimony of National Gratitude 'to Almighty God, for the signal Successes of the British Arms by Sea and Land in the late eventful War; to perpetuate the < Memory of those brave Men whose exertions contributed to the glorious Result of that arduous and momentous Contest; and to

O o 2

'act

Contributors incorporated.

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' act as an Incentive to others hereafter to emulate their Example
in maintaining the Honour, and promoting the Welfare of their
Country: And Whereas it is expedient that this Monument should
'comprehend a Place of Divine Worship for the Use of the Contri-
butors to its Erection, and of His Majesty's Naval and Military
Forces stationed in its Vicinity; thus increasing the Number of
Places of Public Worship, and thereby furthering one great
Object of the Royal and Paternal Solicitude of His Majesty, and
of the Wishes of Parliament: And Whereas considerable Sums
of Money have been subscribed for this great National Object,
⚫ and it will essentially tend still farther to promote the same, if
the Contributors were incorporated, with proper Powers and
Authorities for carrying this laudable Undertaking into effect;
but as this cannot be done without the Aid and Authority of
Parliament: 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 Spi-
ritual and Temporal, and Commons, in this present Parliament as-
sembled, and by the Authority of the same, That Walter Francis
Duke of Buccleuch and Queensberry, Alexander Duke of Gordon,
John Duke of Atholl, James Duke of Montrose, Arthur Duke of
Wellington, George Marquis of Stafford, John Marquis of Bute,
George Lord Gordon commonly called Marquis of Huntley, Archi-
bald Earl of Eglintown, Francis Earl of Moray, Thomas Lyon Earl
of Strathmore, Thomas Earl of Kellie, Charles Earl of Haddington,
Thomas Earl of Elgin and Kincardine, Francis Charteris Wemyss
Earl of Wemyss and March, George Earl of Dalhousie, George
Earl of Aboyne, John Earl of Breadalbane, John George Earl of
Stair, Archibald John Earl of Rosebery, George Earl of Glasgow,
John Earl of Hopetoun, James Earl of Fife, Robert Saunders
Viscount Melville, James Ochonchar Lord Forbes, Alexander George
Lord Saltown, Francis Lord Gray, John Lord Colville, Robert
Montgomery Lord Belhaven and Stenton, John Lord Rollo, George
Lord Abercromby, Thomas Lord Lynedoch, Archibald Lord Douglas,
James Lord Glenlyon, The Right Honourable William Dundas, The
Right Honourable Sir John Sinclair, Baronet, The Right Honourable
Sir William Rae, Baronet, Lord Advocate of Scotland, The Right
Honourable Charles Hope, Lord President of the Court of Session,
The Right Honourable David Boyle, Lord Justice Clerk, The Right
Honourable William Adam, Lord Chief Commissioner of the Jury
Court in Scotland, The Right Honourable Sir William Grant, The
Honourable William Macleod Bannatyne, one of the Senators of
the College of Justice, The Honourable Sir William Miller, Ba-
ronet, one of the Senators of the College of Justice, The Honourable
William Robertson, one of the Senators of the College of Justice,
The Honourable David Williamson, one of the Senators of the
College of Justice, The Honourable David Monypenny, one of the
Senators of the College of Justice, The Honourable James Wolfe
Murray, one of the Senators of the College of Justice, The
Honourable James Clerk Rattray, one of the Barons of the Court
of Exchequer, The Honourable Archibald Campbell, one of the
Senators of the College of Justice, The Honourable George Fer-
gusson, one of the Senators of the College of Justice, Sir John
Hope of Craighall, Baronet, Sir John Hay of Smithfield and Hay-

stoun,

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