scribing the same, and setting forth the name of the exporter and of the exporting ship, and of the master thereof, and the destination of the goods,)-and such certificate shall be received at the port of importation in the United Kingdom instead of the certificate of the governor, lieutenant-governor, or commander-in-chief of the said island required by § 39 of 6 Geo. IV. c. 107. § 28.

For the granting certificates of landing of Bounty or Drawback goods in the Isle of Man, see 6 Geo. IV. c. 107. § 87. page 468.

1 and 2 Wm. IV. c. 16.

An Act to discontinue or aller the Duties of Customs upon Coals, Slates, Cotton Wool, Barilla, and War.

Whereas it is expedient that the duties of customs upon coals, slates, &c. should be discontinued or altered in manner herein-after provided: Be it enacted, that so much of any act as imposes any duty of customs payable for the use of his Majesty upon coals, culm, or cinders imported from the United Kingdom into the Isle of Man, &c. shall be, and the same is hereby repealed. § 1.

-9 Geo. IV. c. 18.*

An Act to repeal the Stamp Duties on Cards and Dice made in the United Kingdom, and to grant other Duties in lieu thereof, and to amend and consolidate the Acts relating to such Cards and Dice, on the exportation thereof.

No cards to be exported into or used in the Isle of Man unless stamped for such island, or for use in the United Kingdom, &c.—It shall not be lawful for any person to put on board any vessel for exportation to the Isle of Man,-or to import into or use in that island, any playing cards, unless in packs (each containing an ace of spades stamped or marked with the stamp or device appointed by the commissioners of stamps for cards intended for use in the Isle of Man, in the manner by this act directed,) or an ace of spades duly stamped or marked for sale or use in the United Kingdom;-and all playing cards not being in such packs, which shall be put on board,-or shall be brought to any wharf or place to be put on board-any vessel for exportation to the Isle of Man —or which shall be imported into or found in the Isle of Man,-shall be forfeited;-and all playing cards which, having been duly put on board,—or brought to any wharf to be put on board,-any vessel for exportation to the Isle of Man,-or having been duly imported into or found in the Isle of Man,-shall be relanded or found in any other part of the United Kingdom,-except for the purpose of shipping the same under the regulations of this act,-shall also be forfeited;-provided that nothing in this act shall alter or affect any thing respecting the exportation of playing cards to the Isle of Man, contained in 6 Geo. IV. c. 115. § 32.

See further SMUGGLING ACT, page 400 et supra 414.

The act will be found at page 489.

An Act to amend the Laws relating to the Customs. (3 Aug. 1832.)

Rum imported into the Isle of Man to be charged with duty accordang to its strength.-And whereas by the 6 Geo. IV. c. 115. Rum of the British plantations is permitted to be imported into the said island, by license of the commissioners of customs, at a duty of three shillings per gallon, and it is expedient to amend the same, so that the duty should be governed by the degrees of strength; be it therefore enacted, that from the passing of this act Rum of the British plantations, imported into the Isle of Man under the license of the commissioners of customs, shall be charged with a duty of three shillings for every gallon of such Rum of any strength not exceeding the strength of proof by Sykes's hydrometer, and so in proportion for any greater strength than the strength of proof, and for any greater or less quantity than a gallon. § 61.

CHAPTER XI.

CORN LAWS.

9 Geo. IV. c. 60.

An Act to amend the Laws relating to the Importation of Corn. Repeal of acts. The 55 Geo. III. c. 26,—3 Geo. IV. c. 60,—and 7 and 8 Geo. IV. c. 58, repealed: provided, that all acts or parts of acts, which by virtue of those acts, or either of them, were repealed, shall remain repealed: provided also, that all actions, suits, and prosecutions, now depending, or hereafter to be brought for or by reason of any breach or nonperformance of any of the provisions of those acts, or for the recovery of any duties or sums payable under the same, shall and may be proceeded with, as fully and effectually to all intents and purposes, as if this act had not been made. § 1.

Repeal. So much of 6 Geo. IV. c. 111, intituled "An Act for granting Duties of Customs," as imposes duties on the importation of Buck Wheat and Indian Corn repealed. § 2.

Foreign corn may be imported on payment of the duties specified in the table annexed to this act.—Whereas it is expedient that corn, grain, meal, and flour, the growth, produce, and manufacture of any Foreign Country, or of any British possession out of Europe,―should be allowed to be imported into the United Kingdom for consumption, upon the payment of duties to be regulated from time to time according to the average price of British corn made up and published in manner hereinafter required; be it enacted, that there shall be levied and paid to his Majesty, upon all corn, grain, meal, or flour entered for home consumption in the United Kingdom from parts beyond the seas, the several duties specified and set forth in the table annexed to this act ;—and that the said duties shall be raised, &c. in the same manner in all respects as the several duties of customs mentioned in the table of duties of customs inwards annexed to the said act, 6 Geo. IV. c. 111, and by virtue and in pursuance of the powers and provisions in that act contained, and not otherwise. § 3.

Regulations to be observed upon shipping corn from any British possession out of Europe-regulations as to corn entered for importation, -Provided, that no corn, grain, meal, or flour, shall be shipped from any port in any British possession out of Europe, as being the produce of any such possession, until the owner, proprietor, or shipper thereof shall have made and subscribed, (before the collector or other chief officer of customs at the port of shipment,) a declaration in writing, specifying the quantity of each sort of such corn, grain, meal, or flour, and that the same was the produce of some British possession out of Europe to be named in such declaration, nor until such owner, proprietor, or shipper shall have obtained from the collector or other chief officer of the customs at the said port a Certificate, under his signature, of the quantity of corn, grain, meal, or flour, so declared to be shipped.— And before any corn, grain, meal, or flour shall be entered at any port or place in the United Kingdom, as being the produce of any British possession out of Europe, the master of the ship importing the same

shall produce and deliver to the collector or other chief officer of customs of the port or place of importation a copy of such declaration, certified to be a true and accurate copy thereof under the hand of the collector and other chief officer of customs at the port of shipment before whom the same was made, together with the certificate, signed by the said collector, or other chief officer of customs, of the quantity of corn so declared to be shipped ;-and such master shall also make and subscribe, before the collector or other chief officer of customs at the port or place of importation, a declaration in writing, that the several quantities of corn, grain, meal, or flour on board such ship, and proposed to be entered under the authority of such declaration, are the same that were mentioned and referred to in the declaration and certificate produced by him, without any admixture or addition.—And if any person shall, in any such declaration, wilfully and corruptly make any false statement respecting the place of which any such corn, grain, meal, or flour was the produce, or respecting the identity of any such corn, grain, meal, or flour, such person shall forfeit one hundred pounds, and the corn, grain, meal, or flour shall also be forfeited;—and such forfeitures shall and may be sued for, prosecuted, recovered, and applied in the same manner, in all respects, as any forfeiture incurred under 6 Geo. IV. c. 111: Provided, that the declarations aforesaid shall not be required, in respect of any corn, grain, meal, or flour which shall have been shipped within three months next after the passing of this act. § 4.

Malt, and certain ground corn, not to be imported—It shall not be lawful to import, from parts beyond the seas into the United Kingdom, for consumption there, any Malt,—or to import, for consumption, into Great Britain, any Corn ground, (except wheat meal, wheat flour, and oatmeal ;)—or to import, for consumption, any corn ground into Ireland; and if any such article as aforesaid shall be imported contrary to the provisions aforesaid, the same shall be forfeited. § 5.

Account of corn and flour imported, duties paid, and quantity in warehouse, to be published in Gazette monthly. The commissioners of his Majesty's customs shall, once in each calendar month, cause to be published in the London Gazette an account of the total quantity of each sort of the corn, grain, meal, and flour respectively, which shall have been imported into the United Kingdom;—and also an account of the total quantity of each sort of the corn, grain, meal, and flour respectively, upon which the duties of importation shall have been paid in the United Kingdom during the calendar month next preceding ;— together with an account of the total quantity of each sort respectively remaining in warehouse at the end of such next preceding calendar month. § 6.

If any foreign state shall subject British Vessels, Goods, &c. to any higher duties or charges than are levied on the vessels, &c. of other countries, his Majesty by order in council may prohibit the importation of corn from such state. If it shall be made to appear to his Majesty in council that any foreign state or power hath subjected British vessels at any port within the dominions of such state or power to any other or higher duties or charges than are levied on national vessels at any such port, or hath subjected at any such port goods the growth, produce, or manufacture of any of his Majesty's dominions, when imported from any of such dominions in British vessels, to any other or higher duties or charges whatever than are levied on such or the like goods, of whatever growth, produce, or manufacture, when so imported in national vessels, or hath subjected at any port or place within the dominions of