56 G.3. c.98. From Oct. 10. 1823. existing Duties of Customs in Ireland, on Articles specified in Tables (A.) and (B.), and Drawbacks thereon, repealed. (Exception.) New Duties CA P. LXXII.. An Act to repeal the several Duties and Drawbacks of Customs sions and Purposes contained in the Two several Acts for the Union of Great Britain and Ireland, passed in the Parlia⚫ments of Great Britain and Ireland respectively, and also in an Act passed in the Parliament of the United Kingdom in the Fifty sixth Year of the Reign of His late Majesty King George the Third, for uniting and consolidating into one Fund all the Public • Revenues of Great Britain and Ireland, and providing for the Application thereof to the general Services of the United King'dom; it hath become expedient that equal Duties should be im'posed on the Importation of certain Articles into both Countries from Foreign Parts and that equal Drawbacks should be allowed upon the Exportation to Foreign Parts of all such Articles from both Countries;' Be it therefore 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 Tenth Day of October One thousand eight hundred and twenty three, all and singular the Duties of Customs payable to His Majesty, His Heirs and Successors, by Virtue of any Act or Acts in force in Ireland on or immediately before the Tenth Day of October One thousand eight hundred and twenty three, upon the Importation into Ireland of the Foreign or Colonial Goods, Wares or Merchandize, (that is to say) Goods, Wares or Merchandize not being the Growth, Produce or Manufacture of Great Britain, mentioned, specified and set forth in the Tables to this Act annexed marked (A.) and (B.), and the respective Drawbacks allowed upon the Exportation of any such Goods, Wares or Merchandize from Ireland, shall cease and determine, except such Duties of Customs as have been granted or imposed on any of the said Articles for any local Purposes in Ireland, by any Act or Acts of Parliament; and which Duties are appropriated to such local Purposes by the several Acts by which the said Duties are granted or imposed or regulated, and save and except in all Cases relating to the recovering or allowing any Arrears of the said Duties and Drawbacks respectively, which may remain unpaid or not allowed on the said Tenth Day of October One thousand eight hundred and twenty three, or relating to any Fines, Penalties or Forfeitures in respect thereof, which shall have been incurred at any Time before the said Tenth Day of October One thousand eight hundred and twenty three. II. And be it further enacted, That from and after the Tenth and Drawbacks Day of October One thousand eight hundred and twenty three, in in Ireland on Articles in in Tables. lieu and instead of the several Duties of Customs hereby made of Customs to cease and determine, there shall be raised, levied, collected made payable and paid unto His Majesty, His Heirs and Successors, upon the Importation into Ireland of the several Foreign or Colonial Goods, Tables (A.) Wares and Merchandize; (that is to say), Goods, Wares and and (B.) equal Merchandize not being the Growth, Produce or Manufacture of to those in G. B. Great Britain, mentioned, specified and set forth in the Tables (A.) and as set forth and (B.) to this Act annexed, Duties of Customs equal in Amount to the Duties charged and payable upon the Importation of the like Goods, Wares and Merchandize into Great Britain; and that upon the Exportation from Ireland of certain of such Goods, Wares and Merchandize to Foreign Parts, there shall be allowed and given Drawbacks equal in Amount to the Drawbacks allowed on the Exportation of such Goods, Wares and Merchandize from Great Britain, under any Act or Acts of Parliament in force in Great Britain; and that such Duties shall be raised, levied, collected and paid upon and in respect of the several Articles enumerated in the Tables to this Act annexed marked (A.) and (B.), imported or brought into Ireland, and according to the several Amounts of such Duties respectively inserted, described and set forth in Figures in the said Tables; and that such Drawbacks shall be paid and allowed according to the several Amounts thereof respectively inserted, described and set forth in Figures in the said Tables, any Law, Custom or Usage to the contrary notwithstanding; and that the said Tables, and all Matters and Things therein contained, shall be deemed Part of this Act. III. Provided always, and be it enacted, That nothing in this Act, or the Tables thereto annexed, mentioned, specified or contained, shall extend or be construed to extend to repeal or alter the Amount of the Duties payable on Barilla or on Salt, or on any Sorts of Wood imported into Ireland, payable under any Act or Acts in force immediately before the passing of this Act; but that the Duties payable on such Barilla, Salt and Wood under any such Act or Acts, and all Drawbacks in respect of such Duties, and all Rules and Regulations applicable to such Duties and Drawbacks, shall remain and continue in force to all Intents and Purposes, as if this Act had not been had or made. Duties and and Wood im ported, to re main. port of Goods, from Materials IV. And be it further enacted, That from and after the Tenth No CounterDay of October One thousand eight hundred and twenty three, no vailing Duty or Duty whatever shall be charged or payable, nor shall any Draw- Drawback on back be allowed or allowable in Great Britain or Ireland res- Import or Expectively, upon the Importation into or Exportation from either having paid Country to the other, of any Goods, Wares or Merchandize, sub- Duties in G.B. ject to Duties of Customs under this Act, or subject to Duties or Ireland, or of like Amount on Importation into Great Britain, upon which manufactured the Duties so due and payable shall have been paid in the Country having paid into which such Goods, Wares or Merchandize shall have been such Duty. first imported, and from which Country such Goods, Wares or Merchandize shall be exported to the other; nor upon the Importation or Exportation of any Articles composed in the whole or in part of any Material which shall have paid any such Duty; any thing contained in the said Acts of Union, or in any other Act or Acts in force immediately before the passing of this Act, or 4 GEO. IV. Q q any Proviso for Goods import ed into Ireland before Commencement of Act at lower Duties than in G. B. and ex ported to G.B. Trade between G. B. and Ireland to be a Coasting Trade from Day mentioned in Warrant of Treasury for that Purpose. Entry to be made of Goods exported from either Country to the other. Penalty 1001. Goods liable to Duty, not duly entered, forfeited. any Law, Usage or Custom to the contrary thereof in any wise notwithstanding. V. Provided always, and be it enacted, That all Goods, Wares and Merchandize which, at any Time before the said Tenth Day of October One thousand eight hundred and twenty three, shall have been or shall be imported into Ireland, and which at the Time of such Importation shall have been or shall be subject to Duties lower than the Duties payable on the Importation of the like Articles into Great Britain, shall, after the said Tenth Day of October One thousand eight hundred and twenty three, remain and continue liable to such Duties on Importation into Great Britain, and shall be entitled to such Drawbacks on Exportation from Ireland to Great Britain, and shall be imported and exported under all such Rules and Regulations as were applicable to such Goods, Wares and Merchandize under any Act or Acts in force immediately before the said Tenth Day of October One thousand eight hundred and twenty three, and as if this present Act had not been had or made. VI. And be it further enacted, That at any Time after the passing of this Act, it shall and may be lawful for the Lord High Treasurer, or for the Commissioners of His Majesty's Treasury of the United Kingdom of Great Britain and Ireland, or any Three of them, by any Warrant or Order in Writing, signed by him or them, and published in the London and Dublin Gazettes, to direct and declare, that from a Day to be named in such Warrant or Order the Trade between Great Britain and Ireland shall be taken and deemed to be a Coasting Trade, and from and after the Day mentioned in such Warrant or Order, such Trade shall be and become a Coasting Trade accordingly; and all Ships and Vessels in which Goods, Wares or Merchandize shall be transported, carried and conveyed from any Port in Great Britain to any Port in Ireland, or from any Port in Ireland to any Port in Great Britain respectively, shall be deemed and taken and held to be Coasting Ships and Vessels to all Intents and Purposes whatsoever, subject nevertheless to such Rules, Regulations, Restrictions and Conditions, and to such Penalties and Forfeitures, as are hereinafter provided and contained. VII. Provided always, and be it enacted, That no Goods, Wares or Merchandize shall be laden on board any Ship or Vessel, to be transported, carried or conveyed from any Port in Great Britain to any Port in Ireland, or from any Port in Ireland to any Port in Great Britain, until due Entry of such Ship or Vessel shall have been made at the Custom House at the Port of Lading, under a Penalty of One hundred Pounds, to be paid by the Master or other Person having the Charge or Command of such Ship or Vessel; and if any Goods, Wares or Merchandize, subject to Duty of Customs or Excise in either Country, or prohibited to be exported from either Country to Foreign Parts, shall be laden on board any Ship or Vessel for the Purpose of being carried from one Country to the other, before such Goods, Wares or Merchandize shall have been duly entered at the Custom House, or if the same shall be shipped without a proper Clearance, and the Presence or Authority of a proper Officer, all such Goods, Wares Wares or Merchandize shall be forfeited, and shall and may be seized by any Officer of the Customs. the other. VIII. Provided also, and be it enacted, That within Twenty four Entry to be Hours after the Arrival of any Ship or Vessel in any Port of made on Arrival Great Britain from any Port in Ireland, or in any Port in Ireland of Ships from from any Port in Great Britain, and before any Goods, Wares or one Country to Merchandize be unshipped, the Master shall make due Entry of such Ship or Vessel, upon Oath, at the Custom House at the Port of Arrival, under the Penalty of One hundred Pounds, to be paid by the Master or other Persons having the Charge or Command of such Ship or Vessel; and if any Goods, Wares or Merchandize, subject to Duty of Customs or Excise in either Country, or prohibited to be imported into either Country from Foreign Parts, shall be unladen from any such Ship or Vessel before the same shall have been duly entered at the Custom House, or without the Presence or Authority of a proper Officer, such Goods, Wares or Merchandize shall be forfeited, and may be seized by any Penalty. Officer of the Customs. gulating Entries, &c. made by Customs, with Appro bation of Treasury, and published in the Gazettes. IX. And be it further enacted, That it shall and may be lawful Orders for refor the Commissioners of Customs, by and with the Consent and Approbation of the Commissioners of His Majesty's Treasury of the United Kingdom of Great Britain and Ireland, from time to time to make such Rules and Orders as shall be necessary for ascertaining the Form and Manner of the Entries of all Ships and Vessels, and of all Goods, Wares and Merchandize, Inwards and Outwards, between Great Britain and Ireland, and the Regulations, Restrictions and Conditions under which all such Ships and Vessels shall and may be entered and cleared, and such Goods Wares and Merchandize shall and may be entered and shipped or landed, and exported or imported into either of the said Countries from the other; and such Rules and Orders, when approved of and signed by the said Commissioners of the Treasury, or any Three of them, shall be good, valid and effectual to all Intents and Purposes whatsoever, for the regulating such Ship and Vessel, and Goods, Wares and Merchandize, and the Importation and Exportation thereof between the said Countries, and shall be published in the London and Dublin Gazettes, and shall be in force and commence and take effect from such Time as shall be mentioned in such Approbation of the Commissioners of the Treasury. X. Provided also, and be it enacted, That upon any Re-im- Goods liable to portation into Ireland from any Place or Country other than Great Duty on ReBritain, of any Foreign or Colonial Goods, Wares or Merchandize, importation. which shall have been previously exported from Ireland, the like Duties shall be due and chargeable upon such Goods, Wares and Merchandize as are by this Act granted upon the First Importation into Ireland of such Goods, Wares and Merchandize. XI. And be it further enacted, That the several and respective Duties by this Act granted on the Importation into Ireland of the Goods, Wares and Merchandize mentioned and set forth in this Act, and the Tables marked (A.) and (B.) thereto annexed, shall be charged and payable on all such Goods, Wares and Merchandize as shall not have been entered on or before the said Tenth Day of October One thousand eight hundred and twenty three, or Q ૧ 2 on Duty payable on Goods not entered, or on has not been which Duty paid before. Goods imported may be warehoused, and Duty paid on taking out for Home Consumption. Charging with Duty in on which the Duties due and payable on the Importation thereof shall not have been paid before the said Tenth Day of October One thousand eight hundred and twenty three, notwithstanding such Goods, Wares or Merchandize may have been imported into Ireland before the said Tenth Day of October One thousand eight hundred and twenty three. XII. Provided always, and be it enacted, That nothing in this Act contained shall extend or be construed to extend to compel the Proprietor or Proprietors of Goods, Wares or Merchandize, specified in Tables (A.) and (B.) to this Act annexed, to pay the Duties thereon, upon the Importation or landing of such Goods, Wares or Merchandize in Ireland, in any Case where such Goods, Wares or Merchandize may or might by Law be warehoused, or otherwise secured without Payment of Duty, or in any Case where the Whole or any Part of the Duties on such Goods, Wares or Merchandize are or may be permitted to be secured by Bond or otherwise; but that in all such Cases, the Duties specified in the Tables (A.) and (B.) to this Act annexed may be secured by Bond or otherwise, in such Manner, and under such Rules, Regulations, Restrictions and Conditions, as are or may be contained in any Act or Acts for that Purpose, except where it is otherwise provided by this Act: Provided also, that in case the Importer or Proprietor of any Goods, Wares or Merchandize, specified in Tables (A.) and (B.) to this Act annexed, which shall have been lodged in Warehouses, or otherwise secured, at any Time on or immediately before the said Tenth Day of October One thousand eight hundred and twenty three, and on which the Duties due on the Importation thereof shall not have been paid, shall be desirous of taking any such Goods, Wares or Merchandize out of such Warehouse, or from any Place wherein the same shall be secured, for the Purpose of being used or consumed in Ireland, then and in such Case the Duties imposed by this Act shall be payable thereon, notwithstanding such Goods, Wares or Merchandize may have been imported and warehoused before the said Tenth Day of October One thousand eight hundred and twenty three. XIII. And be it further enacted, That all Rum, Brandy, Spirits, Aqua Vitæ and Strong Waters, which shall be brought or imported into Ireland, and for which any Duties shall be payable under this Act, or the Tables thereto annexed, and which shall be found to be above the Strength of Proof, shall be charged with and shall pay the Duties payable thereon, according to such Tables Provided always, that where any such Rum, Brandy, Spirits, Aqua Vitæ or Strong Waters, shall be fairly and regularly imported, and no Artifice, Means or Contrivance shall be used or employed, either by sweetening the same, or otherwise, whereby the Officers of the Revenue may be deceived or imposed upon in respect of the true Strength thereof, then and in such Case, but not otherwise, it shall and may be lawful to and for the said Officers to charge such Rum, Brandy, Spirits, Aqua Vitæ and Strong Waters, with Duty as Single Spirits, and also with a further Duty in proportion to the Degree of Strength in which such Spirits shall be above Proof, and such Rum, Brandy, Spirits, Aqua Vitæ and Strong Waters, shall be liable to the Payment of such Duty |