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shall be so imported into Great Britain, fall make Oath before such Collector or other Chief Officer at the Port of Importation (who is hereby authorized and required to administer the samc) that the Blubber, Train Oil, Spermaceti Oil, Head Matter, or Whale Fins so imported are the same as mentioned and referred to in the said Certificate, and the Importer or Importers, Consignee or Consignees of such Articles respectively, shall also make Oath before the Collector or Comptroller, or other proper Officer of the Customs (who are hereby authorized and required to administer such Oath) at the Time of the Entry, that to the best of his or their knowledge and Belief the Articles so imported were actually caught and taken by British Subject; usually residing in such Colony, Plantation, Territory, or Settlement, as the Case may be, and on Failure of such Certificate being produced, and Proof on Oath as aforesaid being made, the Articles shall be deemed and taken to be of Foreign Fishing, and charged with the Duty by this Act imposed on such Articles of Foreign Fishing .

XXXIX. And Whereas Doubts have arisen whether Foreiga • Goods, Wares, and Merchandize, which have been regularly im. • ported into Great Britain, and afterwards exported from thence

to Parts beyond the Seas, are upon Re-importation subject to the · Duties of Customs ;' Be it therefore declared and enacted, That all Foreign Goðile such Goods, Wares, and Merchandize, so returned into Great Britain, exported and reshall be subject and liable to all such Duties

of Customs as are by this be subject to Aet granted upon Importation of such Goods, Wares, and Mer- Dury. chandize.

XL. · And Whereas by an Act passed in the Twenty-fourth Year of His late Majesty King George the Second, intituled, An Act for the encouraging the making of Put Asbes and Pearl Afbes in the British Plantations in America, certain Certificates and Oaths were required ' to be produced and made on the Entry of any Pot and Pearl Ashes • of the Product and Manufacture of any of the British Colonies in 24 G. 2. c. 51. America: And whereas the Production of such Certificates, and the requiring Certifi"requiring such Oaths, are no longer necessary;' Be it therefore British Colonial enacted, That the said recited Aa shall be, from and after the said Pot and Pearl Fifth Day of July One thousand eight hundred and nine, repealed. Alhes, repealed.

XLI. And Whereas it is expedient to encourage the Importation • of Raw Linen Yarn into Great Britain,' Be it therefore enacted, That from and after the Fifth Day of July One thousand eight hundred During the War, and nine, and during the Continuance of Hoftilities, and until Six Raw Linen Yarn Months after the Ratification of a Definitive Treaty of Peace, it shall may be imported

in Vessels of any and may be lawful for any Person or Persons to import into Great Country in Britain any Sort of Raw Linen Yarn, in any Ship or Vestel belonging Amily, under to any Kingdom or State in Amity with His Majefty, His Heirs or Duties as in Succeffors, subject to such and the like Dutics only as would have Britäh Ships. been due and payable for such Raw Linen Yarn if the same had been imported in a Britisb-built Ship or Vessel, owned, navigated, and registered according to Law.

XLII. And be it further enacted, That such of the Duties of Duties shall be Cuftoms by this Act imposed as hall arise in that Part of Great Britain urrder the Ma. called England, shall be under the Management of the Commissioners nagement of the

Commillioners of of the Customs in England for the Time being; and such thereof as Cuftoms, Mall arise in that Part of Great Britain called Scotland, shall be under

the

the Management of the Commissioners of the Cuftoms in Scotland for

the Time being Doties and XLIII. And be it further enacted, That the several Sums of Money Drawbacks under respectively inserted, described, and set forth, in Figures in the said this Act shall be Schedule and Tables hercunto annexed marked A. B. Ć. and D. as levied, &c. as

the Duties of Cuftoms, and the Drawbacks of the Duties of Customs under the Acts relating to former upon, for, or in respect of the several Goods, Wares, or Merchandize Duties, unless specified therein, or as the Duties of Customs on Ships or Vefsels bereby altered according to the Tonnage thereof, may and shall respectively be

managed, ascertained, railed, levied, collected, answered, paid, re. covered, and allowed, except where any Alteration is expressly made by this Axt, in such and the like Manner, and by the fame Means, Ways, or Methods, as former Duties of Customs and Drawbacks of Duties of Customs upon Goods, Wares, or Merchandize in general, and also by any such special Means; Ways, or Methods refpe&ively, as former Duties of Customs and Drawbacks of Duties of Customs upon Goods, Wares, or Merchandize of the same Sorts or Kinds, or Duties on Ships or Vefsels according to the Tonnage thereof respectively, were or might be managed, ascertained, railed, levicd, collected, answered, paid, recovered, and allowed, and the Goods, Wares, or Merchandize whereon Duties of Customs are by this A&t charged, and Drawbacks of Duties of Customs allowed as the fame are relpectively inserted, described, and set forth in the said Schedule and Tables hereunto annexed, marked A. B. C. and D. upon the Importation thereof into, or Exportation thereof from Great Britain, or on any other Account whatever, and all Ship3 and Vessels wherton any Duties are charged or payable according to the Tonnage thereof, shall be and the same are hereby made subject and liable to a'l and every the Coaditiors,' Regulations, Rules, Restrictions, Seizures, and Forfeitures, to which Gouds, Wares, or Merchandize in general, and also all and every the fpecial Conditions, Rules, Re. gulations, Rettrictions, Seizures, Sales, and Forfeitures respe&tively, to which the like Goods, Wares, or Merchandize, or Ships or Vaflels whereon any Duties are chargeable or payable according to the Ton. nage thereof respectively, were subjeet and liable by any AA or Acts of Parliament in force on and immediately before the Fifth Day of July One thousand eight hundred and pine, respecting the Reverue of Customs, or fuch Tonnage Duties as aforesaid, except where any Alteration is expressly made by this Ad, and all Pains, Penalties, Fines, and Forfeitures of whatever Nature or Kind the same may be, as well Pains of Death as others for any Offence whatever committed again it or in breach of any A&t or Acts of Parliament in force on and immediately before the said Fifth Day of July One thousand eight hundred and nine, made for securing the Revenue of Customs, or fuch Tonnage Duties as aforesaid, or for the Regulation or Improvement thereof, and the several Ciauses, Powers, Provisions, and Declaratioos contained in any such A&t or Aets, lhall (unless where expressly altered by this A&t), and are hereby directed and declared to extend to, and shall be respectively applied, practised, and put in Execution for and in respect of the several Duties of Cuftoms and Drawbacks of Duties of Cuitoms hereby charged and allowed, in as full and ample Manner to all Intents and purposes whatever, as if all and every the faid A&ts, Clauses, Provisions, Powers, Directions, Fines, Pains,

Penalties,

Penalties, or forfeitures, were particularly repeated and re-enacted in the Body of this Act and made Part thereof.

XLIV. And be it further enacted, That it shall he lawful for the Commisioners Commissioners of His Majesty's Cuftoms in England for the Time of Customs being, or any Four or more of them, and the Commissioners of His empowered Majelty's Customs in Scotland for the Time being, or any Three or

finally to settle

the Accounts of more of them, finaliy to settle and close the Accounts of any Col. Collectors, &c. lectors or Receivers of any part of the Revenue of Customs, or other Duties under their Management, notwithstanding any erroneous Application of any Duties of Cultoms received by them; and the said Commiffioners are hereby respectively empowered to correct such Application, in order to prevent the Accounts of any such Colle&ors or Receivers from being kept open, unsettled, and upliquidated ; and a'l such Corrections shall and are hereby directed to be allowed by the Commissioners for better examining and auditing the Publick Accounts of the Kingdom, in the palling the general Account of Customs, Subfidies, or Impofition:. “ Duties of Customs received after 5 July 1809, though the Amount

may have become due and been computed. or secured by Bond “ before that Time, shall be applied in like Manner as the Dutics “ by this A& granted, except otherwise provided. And Drawbacks “ paid in like Marner. $ 45.

XLVI. And be it further enacted, That all the Monies arising by Permanent the Duties of Customs imposed by this A&, described in the Schedule Duties shall be and Tables hereunto annexed, marked A. B. C. and D. under the carried to the

Consolidatea Head of Permanent Duties (the necessary Charges of raising and

Fund. accounting for the same excepted) shali from Time to Time be paid into the Receipt of His Majesty's Exchequer, and be carried to and made Part of the Consolidated Fund of Great Britain, except as by this A& is specially provided, and shall be appropriated in like Manner and to the fame Services as the Permanent Duties hereby repealed would have been if ikis Act had not been passed.

XLVII. And Whereas by divers Acts for granting several of the Duties hereby repealed, it is provided, that during the Space of • Ten Years then next ensuing, there should be provided and kept in

the Office of the Auditor of the Receipt of the Exchequer, a Book . or Books in which all the Monies ariling from the said respective • Duties should, together with such other Duties as were respectively • granted for the Purpose of making permanert Additions to the • Publick Revenue, and of defraying any Charges occafioned by • certain Loans made, and Stocks created by the Authority of • Parliament, be entered, feparate axd apart from all other Monies • paid or payable to His Majesty, His Heirs or Successors, upon any • Account whatever: And whereas it is expedient, that the Per.

manent Duties by this A&t granted and deferibed as Permanent Account of • Duties, except where special Provition is otherwise made by this Permanent • Ad, should be entered in one Account, but that Provision should Duties thall be * nevertheless be hereby made for ascertaining the Produce of such according to • several Grants of Duties for the Remainder of such refpective Directions of the • Periods ;' Be it therefore enacted, That from and after the said Treasury, and Fifth Day of July One thousand eight hundred and nine, the Duties laid before of Cultoms and Tonnage granted by this Act as Permanent Duties, the Accounts

Pacliament with except as by this Act 13 otherwise ipecially provided, sha:l be entered required by

together 420.3.c.79.

together in one Account, and that from and after the said Fifth Day of July One thousand eight hundred and nine, the Lord High Treafurer, or Lords Commissioners of His Majesty's Treafury, or any Three or more of thein for the Time being, fhall, for and during the Remainder of the respective Periods of Ten Years to be computed from the Time of granting such of the said Duties as aforesaid, as were lo directed to be entered separately as aforesaid, cause separate and distinct Accounts of what such Duties would have amounted to, in case the same had not been and were not respetively hereby consolidated and collected with other Duties of Customs and Tonnage, to be made out in such Manner and Form as shall appear to the Lord High Trea. furer, or the Lords Commissioners of His Majesty's Treasury for the Time being, best adapted to ascertain such' Amounts respe&ively, which Accounts the said Lord High Treasurer, or Lords Commilfioners for the Time being, are bereby required to cause to be laid before Parliament, together with the Publick Accounts directed to be laid before Parliament, pursuant to the Provisions of the fard recited Act paflid in the Forty-second Year of the Reign of His present Majesty aforesaid, intituled, An Aa for directing certain Publick Accounts to be laid annually before Parliament, and for discontinuing certain other Forms of Account now in Use.

XLVIII. • And Whereas in the Consolidation of the Deties of • Cuftoms on Goods, Wares, and Merchandize, under this Act, such

• Duties are in various Instances increased,' be it therefore enacted, 105,000l. esti That of the Monies ariling or to arise out of such Increase of the mated Increase Duties hereby granted, and which Duties are denominated and deof Permanent scribed in the Schedule and Tables hereunto annexed, marked A. B. Duties deemed an Addition to

C. and D. under the Title of Permanent Duties, the Sum of One the Revenue,

hundred and five thousand Pounds, being the estimated Produce of applicable to such Increase, shall be deemed an Addition made to the Revenue for Services of 1809. the Purpose of defraying the increased Charge occafioned by any Loan

made or to be made by virtue of any Ad or A&z falled or to be passed in this Seffion of Parliament.

XLIX. · And Whereas by the Consolidation of the different • Branches of the Publick Revenue, and of the several Duties payable ' on the Importation and Exportation of Goods, Wares, and Mer.

chandize, and the Appropriation ther-of, as directed by the faid • recited Act of the Twenty-seventh Year of His present Majelly's • Reign and subsequent Aás, the Hereditary and Temporary Re. • venues of the Crown of Subsidies of Tonnage and Poundage, and • of other Duties upon Goods, Wares, and Merchandize, are not now

• kept distinct and separate at the several Offices, but have become Treasury shall

• blended with other Duties of Customs and Tonnage, both in the cause an Account to be kept of

Collection and Appropriation thereof: And whereas it is expedient what the Here ' that Provilion thould be made for ascertaining the annual Amount ditary Revenue

• of what fuch Hercditary Revenues would have produced in case the of the Crown fame had not been so consolidated, and that an Account should would have

• hereafter be kept of such annual Amount ;' Be it therefore ena&ed, produced if not blended with

That from and after the said Fifth Day of July One thousand eight other Duties,

hundred and nine, the Lord High Treasurer or Lords Commissioners and to be laid of His Majesty's Treasury for the Time being, or any Three or more before Parlia

of them, mall cause to be prepared and kept, an Account of what ment with the Accounts

such Hereditary Revenue would have amounted to in case the same required by

had not been and was not hereby consolidated and collected with other 426.3.0.70.

Durien

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* Duties of Cutoms and Tonnage in the Collection and Aporopriation thereof, in such Manner and Form as shall appear to the Lord High Treasurer, or the Lords Commissioners of His Majesty's Treasury for the Time bring, best adapted to ascertain such Amount, which Account the Lord High Treasurer or Lords Commissioners for the Time being are hereby required to make out, or cause to be made out and laid before Parliament, together with the Publick Accounts direded to be laid before Parliament pursuant to the Provisions of an A& pallid in the Fortv-second Year of the Reign of His present Moje ty, intituled, An Aa for directing certain Publick Accounts to be laid annually before Parliament, and for discontinuing certain other Forms of Account now in Use.

L. Provided alto, and be it further enacted, That nothing in this Hereditary At contained shall extend or be construed to extend to affect or alter Revenue in the Hereditary Revenue of His Majesty, His Heirs and Succeffors Scotland shall in Scotland, or other Revenues there granted to His late Majelly King (See i G.3. George the Second during His Life, and reserved to His present C.1. 98.] Majelty during His Life by an Ae made in the First Year of His Majelty's Roign: but the fame and the Civil Etablishinent payable out of the same shall continue to be paid in like Manner as heretofore ; ay Thing in this A& contained to the contrary "o withstanding:

LI. • And Whereas by an A&t passed in the Forty-seventh Year • of the Reign of His present Majelty, intituled, An Ad for charging 47 G. 3. ft: 2, the Sum of Twelve Millions, Part of the Loan of Twelve millions 6.55. two hundred thoufund Pounds. raised for the Service of Griat Britain

for the Year One thousand right hundred and seven, upon the Duties of Cuftoms and Excise granted to His Majely during the Continuance of the present War, and

for certain Periods after the Ratification of a Definitive Treaty of Peace; and for providing a Sinking Fund

for the Redemption of the Stocks or Funds thereby creuted, in order to defray the Charge • of Twelve millions Part of the Loan for the Service of the then Year, it was directed that the annual Sum of 0:1e million two hundred * thousand Puuads should be during the Continuance of the present • War, and until Six Months after the Racification of a Definitive • Treaty of Peac: fet apart, and appropriated to the Consolidated • Fund out of the Produce of the Duties of Culoms and Excile 'granted to His Majelty during the Continuar ce of the War, and • until certain Periods after the Ratification of a Definitive Treaty • of Peace;' Be it therefore enacted, That the Duties of Cuftoms Temporary or described in the Schedule and Tables herennio annexer, marked A. War Duries B. C. and D. under the Head of " Temporary or War Duties,"

» chargeable with

the annual Sum shall be chargeable with the same annual Sum of One million two of 1,200,000). hundrei thousand Pounds in like Manner, in the same Proporcion, and under recited for the like Period, and under the same Regulations and Provisions in Act. (See also all Respects, as the Duties of Cultoms i: the said lat recited AX 49G. 3. c. 92.] mentioned, which are hereby repealed, and all the Provisions contained in the said lait recited Act with refpret to the Duties of Cuftoms hereby repealed shall be in force, and applied to the Duties of Customs described as laft afcrelaid, under the Head “ Temporary or War Duties.”

LII. And be it further enacted, That the Monies arising by the Account of Duties of Cattoms described in the Schedule and Tables hereunto Temporary or annexed, marked A. B. C. and D, under the Head of “

Temporary War Duties thall 49 Geo. III. R

or

be kept separate, and applied in

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