Duties payable before Act on Produce herein mentioned of Fish taken at Newfoundland, and on Cran berries, &c. of that Country imported, suspended till July 5, 1824. Duties payable Lambs Wool at any time before the paffing of this Act, and that fuch Sheeps Wool or Lambs Wool fhall be imported into Ireland at any time after the paffing of this Act, to admit fuch Sheeps Wool or Lambs Wool to Entry, upon Payment of the Duty of One Penny per Pound only; and that fuch Sheeps Wool or Lambs Wool fo imported, in pursuance of any fuch Orders, shall be subject and liable to the faid Duty of One Penny per Pound, and no more, on Importation into Ireland; any thing in this Act, or the Tables thereto annexed, to the contrary notwithstanding. VI. And be it further enacted, That the Payment of the several Duties of Customs imposed by any Act or Acts in force in Ireland immediately before the paffing of this Act, on the Importation into Ireland of Train Oil, Spermaceti Oil, Head Matter and Whale Fins, the Produce of Fish or Creatures living in the Sea, taken and caught on the Banks and Shores of the Ifland of Newfoundland, and Parts adjacent, wholly by His Majefty's Subjects carrying on fuch Fishery from that Ifland; and alfo the Duties payable under any fuch Act or Acts on Cranberries, Fox Skins, Otter Skins, Wolf Skins, Bear Skins, Cat Skins, Beaver Skins, and on Timber being the Produce of Newfoundland, and imported directly from thence, fhall be and the fame are hereby fufpended, and the faid Duties fhall not be charged or payable on any fuch Articles from and after the Fifth Day of July One thoufand eight hundred and nineteen, until the Fifth Day of July One thousand eight hundred and twenty four inclufive; and alfo, that all Duties payable upon Goods, Wares and Merchandise, exported from Ireland to the said Island of Newfoundland, under an Act made in the Fifty fifth Year of His prefent Newfoundland Majefty's Reign, for granting Duties of Cuftoms on the Exportation of certain Goods, Wares and Merchandise from Ireland, fhall be and the fame are hereby in like manner fufpended, and shall not refpectively be charged or payable, until the Fifth Day of July One thoufand eight hundred and twenty four inclufive; any thing in the faid Acts, or any of them, or in this Act to the contrary notwithstanding: Provided always, that fuch Goods, Wares and Merchandise Entry and land. fhall be duly entered and landed, and shall be fubject in every respec ing, &c. to all the Regulations required by Law; and that the feveral Duties hereby fufpended, fhall revive and become payable, from and after the faid Fifth Day of July One thoufand eight hundred and twenty four, in fuch and the like manner as if the faid Suspension of Duty had not taken place. on Goods exported from Ireland to suspended till July 5, 1824. Proviso as to Drawbacks to remain which were payable on Goods exported from Ireland under any Act in foree before passing of this Act. VII. And be it further enacted, That the Drawbacks granted, allowed and made payable upon or in refpect of any of the Goods, Wares and Merchandife mentioned and fpecified in the Schedule to this A&t annexed, or any of them, under or by virtue of any A& or Acts in force immediately before the paffing of this Act, fhall remain and continue payable with refpect to fuch Goods, Wares and Merchandife as fhall have paid the Duties impofed on the Importation thereof under fuch Acts refpectively, and as fhall be exported from Ireland at any time after the faid Fifth Day of July One thoufand eight hundred and nineteen; and that the feveral and respective Drawbacks granted, allowed and made payable by or under this Act, or the Schedule thereto annexed, or any of them, fhall be paid and allowed only on the Exportation of fuch Articles as fhall have paid the feveral and refpective Duties impofed thercon by this Act, and the Schedule thereto annexed. VIII. And Duties and Drawbacks rency. Duties carried to Consolidated Fund of United King dom, and levied according to VIII. And be it further enacted, That all the Duties and Drawbacks in this Act and the Schedule hereunto annexed, specified, men- in British Curtioned and contained, fhall be paid and payable, and received and receivable in British Currency; and that all the faid Duties fhall be carried to and made Part of the Confolidated Fund of the United Kingdom of Great Britain and Ireland; and that all the said Duties and Drawbacks in the faid Schedule specified, mentioned and contained, fhall be paid and received upon the feveral Articles and Things in this Act and the said Schedule hereunto annexed, specified, mentioned and contained, according to the Tale, Weight, Gauge, Meafure or Value of the faid Articles refpectively specified, and alfo in proportion upon any greater or lefs Number, Weight, Quantity, Measure or Value of fuch Articles, Matters and Things refpectively. Tale, &c. of Goods. • IX. And Whereas by the feveral Acts for the Union of Great 39 & 40 G. 3. • Britain and Ireland, it was among other things provided and enacted, c. 67. Art. 6. that all Duty charged on the Import of Foreign or Colonial Goods ⚫ into either Country, fhould, on their Export to the other, be drawn back, or the Amount, if any were retained, fhould be placed to the Credit of the Country to which they should be exported, fo long as the Expenditure of the United Kingdom fhould be defrayed • by proportional Contributions: And Whereas, by an A&t made in 6 the Fifty fixth Year of His prefent Majefty's Reign, intituled An 56 G. 3. c. 98. • A&t to unite and confolidate into One Fund, all the Public Revenues of <Great Britain and Ireland, and to provide for the Application thereof • X. And Whereas, by feveral Acts in force in Ireland, Duties of Customs are imposed on certain Foreign Goods, Wares and • Merchandise imported into Ireland directly from the Place of their Gg 4 • Growth Drawback of Import Duties on Foreign or Colonial Goods exported from Ireland to G. B. Foreign Goods G. B. to pay had been imported direct from Foreign Parts. Regulations for ascertaining the Place of Growth, &c. of such Goods. Wine in Bottles may be im ported for pri vate Use from Declaration by Owners of Foreign Spirits and Wines lost from Staving or in the unshipping, may have Duty remitted, Bond cancelled, &c.; Growth or Produce, and higher Duties of Cuftoms are imposed on the like Goods, Wares and Merchandise, if imported not directly from the Place of their Growth or Produce; and it is expedient that the like Duties fhould be paid on all fuch Foreign Goods imported into Ireland from Great Britain, as if fuch Foreign Goods had been imported from Foreign Parts;' Be it therefore enacted, That on the Importation of any fuch Foreign Goods, Wares or Merchandife into Ireland from Great Britain, fuch Import Duty of Cuftoms fhall be paid and payable, as if fuch Foreign Goods, Wares or Merchandise had been imported into Ireland from Foreign Parts, either directly from the Place of their Growth or Produce, or not directly from fuch Place, according as they were in fact at first so imported from Foreign Parts into Great Britain; and that for the purpose of afcertaining whether any fuch Goods, Wares or Merchandife were firft imported into Great Britain directly from the Place of their Growth or Produce, or not directly from fuch Place, it fhall be specified and fet forth in every Cocket or Clearance of any fuch Foreign Goods, Wares or Merchandise exported from Great Britain to Ireland, whether fuch Goods, Wares or Merchandise were first imported into Great Britain directly from the Place of their Growth or Produce, or not directly from fuch Place, and the Import Duty of Customs on fuch Goods, Wares or Merchandife shall be payable accordingly on fuch Goods when imported into Ireland from Great Britain; and if it shall not be expreffed and fet forth in fuch Cocket or Clearance of fuch Goods, Wares or Merchandife, whether the fame were so first imported into Great Britain directly from the Place of their Growth or Produce, or not directly from fuch Place, then and in fuch Cafe fuch Goods, Wares and Merchandise thall be and be deemed liable to fuch Duties of Customs, on their Importation into Ireland from Great Britain, as if the fame had been imported into Ireland from Foreign Parts, not directly from the Place of their Growth or Produce; any thing in any Act or Acts to the contrary notwithstanding. XI. And be it further enacted, That from and after the Fifth Day of July One thoufand eight hundred and nineteen, it shall and may be lawful to import into Ireland from any Parts within the Limits of the Charter granted to the United Company of Merchants of England trading to the East Indies, any Wine whatever in Bottles for private Ufe, on Payment of the feveral and refpective Duties, as well of Customs as Excife, due and payable on the Importation of fuch Wines into Ireland: Provided always, that the Importer of fuch Wine, or his known Agent or Factor, fhall make a Declaration before the Officer of the Customs at the Port of Importation, ftating the Nature and Quantity of fuch Wine, and that the fame is for private Ufe, and not intended to be fold; and that fuch Wine fhall be regularly entered and landed under the Care of the proper Officers of the Cuftoms. XII. And be it further enacted, That from and after the faid Fifth Day of July One thoufand eight hundred and nineteen, it fhall and may be lawful for the Commiffioners of the Customs and Port Duties in Ireland, or any Three or more of them for the time being respectively, to repay or allow to the Importers, Owners, Proprietors or Confignees of Foreign Spirits, Wine or other Liquors which fhall be loft by accidental Staving on shipboard, or in the unfhipping unfhipping thereof before the landing thereof, the Duties of Cuftoms which fhall have become payable, or fhall have been paid for or in refpect of fuch Spirits, Wine or other Liquors, and to remit the Duties of Customs, and to cancel and vacate the Customs Bond for or in respect of all fuch Spirits, Wine and other Liquors, for which no fuch Duties fhall have been paid, but for which Security fhall have been given by Bond taken for or in refpect of the Warehousing thereof, before Payment of the Duties under or by virtue of any Act or Acts in force in Ireland, for permitting Goods imported to be warehoufed or fecured without Payment of Duty, and which shall be fo loft by fuch accidental ftaving: Provided always nevertheless, that no fuch Allowance or Repayment fhall be made, nor any fuch Duty be remitted, nor any fuch Bond, or any Part thereof, be cancelled or vacated, unless Proof shall be made to the Satisfaction of the faid Commiffioners, that fuch Spirits, Wine or other Liquors were loft by fuch accidental ftaving, and not from any Want of due Care or Precaution on the Part of the Importer, Owner, Proprietor or Confignee thereof, or his, her or their Agent: Provided alfo, that every fach Bond fhall be and remain in full force and effect, as to all the Spirits, Wine or other Liquors to which the fame shall relate, and which fhall not be fo proved to have been loft by fuch accidental ftaving, and for or in respect whereof the Duties of Customs fhall not be fo remitted; any Law, Ufage or Cuftom to the contrary notwithftanding. on Proof herein mentioned being made to the Satisfaction of Commis sioners of Customs. how levied and paid. XIII. And be it further enacted, That the feveral Rates and Duties and Duties, and Drawbacks and Bounties, by this Act granted or allowed Drawbacks, and made payable, shall be raised, levied, collected, paid and applied, in the fame manner, and under fuch Powers and Authorities, and fubject to fuch Penalties and Forfeitures, and by fuch Ways and Methods, and under fuch Rules and Directions as are appointed, directed and expreffed for the raifing, collecting, levying and paying and managing of Duties, Drawbacks or Bounties payable on Goods, Wares and Merchandise 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 Fif- 14 & 15 C. 2. teenth Years of the Reign of His late Majefty King Charles the 8. (I.) Second, intituled An A&t for fettling the Excife or New Impoft upon His Majefty, His Heirs and Succeffors, according to the Book of Rates therein inferted; or by an Act made in the Forty fixth Year of His prefent 46 G. 3. c. 106. Majefty's Reign, intituled An Ad to provide for the better Execution of the feveral Acts relating to the Revenues, Matters and Things under the Management of the Commiffioners of Cuftoms and Port Duties, and of the Commiffioners of Inland Excife and Taxes in Ireland; or in and by any other Act or Acts in force in Ireland relating to the Revenue of Cuftoms and Excife or either of them, as fully and effectually, to all Intents and Purposes, as if the fame Powers and Authorities, Rules and Directions, Penalties and Forfeitures, were herein expreffed and enacted, with the like Remedy of Appeal to and for the Party or Parties aggrieved, as in and by the faid Act paffed in the Fourteenth and Fifteenth Years of the Reign of His late Majefty King Charles the Second, or in and by any other A&t or Acts as aforefaid, is provided. XIV. And Whereas, by the feveral A&ts in force for the granting of Duties of Cuftoms on Goods, Wares and Merchandife im ⚫ported When Duties of Customs or in G. B. on Articles imported are reduced, Treasury to cause a Schedule to be prepared of like Articles imported into Ireland, and specify therein Duties so reduced accordingly; and Drawbacks 'ported into Ireland, it is enacted, that whenever it fhall happen that any of the Duties, or any Part of the Duties of Customs or Excife, granted or made payable in Great Britain upon any Articles imported into Great Britain, upon which Duties of Customs are impofed in Ireland, fhall cease and determine, or be repealed, or be or become no longer payable in Great Britain, Provision shall be made, that fo much of the Duties of Customs payable in Ireland, as shall be equal to the Duties which fhall fo ceafe or determine or be repealed in Great Britain, shall 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 Excife fhall ceafe or ⚫ determine, or be repealed, or be or become no longer payable in • Great Britain, and that the Duties of Customs made payable in Ireland fhall be reduced accordingly;' For the better carrying of the faid Provision into effect, be it enacted, That whenever any Act or Acts fhall be paffed for repealing any Duties and Drawbacks of Excise payable Customs or Excife on any Goods, Wares or Merchandise imported into or exported from Great Britain, and for granting other Duties and Drawbacks in lieu thereof, it fhall and may be lawful for the Commiffioners of His Majesty's Treafury of the United Kingdom of Great Britain and Ireland, or any Three of them, to caufe a Table or Schedule to be prepared under the Direction of the Commiffioners of Cuftoms and Port Duties in Ireland, enumerating the feveral Articles imported into or exported from Great Britain, on which the Duties or Drawbacks of Customs (and Excife if any) fhall be less than the Duties or Drawbacks of Cuftoms payable or allowable on the like Articles imported into or exported from Ireland, in which Table or Schedule the reduced Amount of Duties or Drawbacks of Customs which fhall in confequence become payable on such Articles refpectively, imported into or exported from Ireland, shall be stated and fet forth in Figures oppofite each Article refpectively fo enumerated, which faid reduced Duties or Drawbacks of Cuftoms on fuch Articles imported into or exported from Ireland, fhall be equal to the Amount of the Duties or Drawbacks of Customs (and Excise if any) payable on fuch Articles imported into or exported from Great Britain; and a Copy of fuch Table or Schedule, when approved by the faid Commiffioners of His Majefty's Treafury, or any Three or more of them, shall be figned by the faid Commiffioners of the Treafury, or any Three of them, and shall be transmitted to the faid Commiffioners of Cuftoms and Port Duties in Ireland, with fuch Direc tions refpecting the fame as the faid Commiffioners of the Treasury fhall think proper and neceffary; and the Sums fpecified in fuch Table or Schedule fo approved and figned, fhall be deemed and taken to be the proper reduced Duties and Drawbacks of Customs payable or allowable in Ireland, on or in respect of fuch Articles, and shall be levied and paid, and allowed in like manner as the Duties and Drawbacks of Customs on the like Articles under any Act or A&ts in force in Ireland: Provided always, that no fuch Deduction fhall take place upon any Article imported into Ireland, which shall not pay a Duty of Cuftoms equal in Amount to the whole Duty of Cuftoms (and Excife if any) which fhall be payable on the like Article imported specified in like Manner. And the Sums specified deem ed the reduced Duties and Drawbacks, and paid and allow ed as former Duties and Drawbacks. into Great Britain. XV. And Whereas it is expedient to affimilate the Rate of Drawback on the Exportation of Cordage from that Part of the • United |