fhall be fo imported into Great Britain, fhall make Oath before fuch Collector or other Chief Officer at the Port of Importation (who is hereby authorized and required to adminifter the fame) that the Blubber, Train Oil, Spermaceti Oil, Head Matter, or Whale Fins fo imported are the fame as mentioned and referred to in the faid Certificate, and the Importer or Importers, Confignee or Confignees of fuch Articles refpectively, shall also make Oath before the Collector or Comptroller, or other proper Officer of the Customs (who are hereby authorized and required to adminifter fuch Oath) at the Time of the Entry, that to the best of his or their Knowledge and Belief the Articles fo imported were actually caught and taken by Britifb Subject usually refiding in fuch Colony, Plantation, Territory, or Settlement, as the Cafe may be, and on Failure of fuch Certificate being produced, and Proof on Oath as aforefaid being made, the Articles fhall be deemed and taken to be of Foreign Fishing, and charged with the Duty by this A&t imposed on such Articles of Foreign Fishing.

XXXIX. And Whereas Doubts have arifen whether Foreign Goods, Wares, and Merchandize, which have been regularly imported into Great Britain, and afterwards exported from thence to Parts beyond the Seas, are upon Re-importation fubject to the Duties of Cuftoms;' Be it therefore declared and enacted, That all fuch Goods, Wares, and Merchandize, fo returned into Great Britain, fhall be fubject and liable to all fuch Duties of Cuftoms as are by this At granted upon Importation of fuch Goods, Wares, and Mer

chandize.

XL. And Whereas by an A&t paffed in the Twenty-fourth Year of His late Majefty King George the Second, intituled, An Act for the encouraging the making of Put Afbes 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 America: And whereas the Production of fuch Certificates, and the requiring fuch Oaths, are no longer neceffary;' Be it therefore enacted, That the faid recited A&t shall be, from and after the faid Fifth Day of July One thoufand eight hundred and nine, repealed.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 and nine, and during the Continuance of Hoftilities, and until Six Months after the Ratification of a Definitive Treaty of Peace, it fhall and may be lawful for any Perfon or Perfons to import into Great Britain any Sort of Raw Linen Yarn, in any Ship or Veffel belonging to any Kingdom or State in Amity with His Majefy, His Heirs or Succeffors, fubject to fuch and the like Duties only as would have been due and payable for fuch Raw Linen Yarn if the fame had been imported in a British-built Ship or Veffel, owned, navigated, and registered according to Law.

XLII. And be it further enacted, That fuch of the Duties of Customs by this Act impofed as fhall arife in that Part of Great Britain called England, fhall be under the Management of the Commiflioners of the Customs in England for the Time being; and fuch thereof as hall arife in that Part of Great Britain called Scotland, shall be under

the

Foreign Goods exported and reimported, fhall be fubject to Duty.

24 G. 2. c. 51. requiring Certifi British Colonial cate on Entry of Pot and Pearl

Afhes, repealed.

During the War, Raw Linen Yarn may be imported in Veffels of any Country in

Amity, under
Duties as in
British Ships.

Duties fhall be under the Management of the Cuftoms.

Commithioners of

Duties and

Drawbacks under this Act fhall be levied, &c. as under the Acts

relating to former Duties, unless bereby altered.

A.D. 1809. the Management of the Commiffioners of the Cuftoms in Scotland for the Time being.

XLIII. And be it further enacted, That the feveral Sums of Money refpectively inferted, defcribed, and fet forth, in Figures in the faid Schedule and Tables hercunto annexed marked A. B. C. and D. as the Duties of Cuftoms, and the Drawbacks of the Duties of Customs upon, for, or in respect of the feveral Goods, Wares, or Merchandize fpecified therein, or as the Duties of Customs on Ships or Veffels according to the Tonnage thereof, may and fhall respectively be managed, afcertained, raised, levied, collected, anfwered, paid, recovered, and allowed, except where any Alteration is exprefsly made by this Act, in fuch and the like Manner, and by the fame Means, Ways, or Methods, as former Duties of Customs and Drawbacks of Duties of Cuftoms upon Goods, Wares, or Merchandize in general, and alfo by any fuch fpecial Means; Ways, or Methods refpectively, as former Duties of Cuftoms and Drawbacks of Duties of Cuftoms upon Goods, Wares, or Merchandize of the fame Sorts or Kinds, or Duties on Ships or Veffels according to the Tonnage thereof refpectively, were or might be managed, ascertained, raised, levied, collected, anfwered, 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 Cuftoms allowed as the fame are refpectively inferted, defcribed, and fet forth in the faid 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 Ships and Veffels whereon any Duties are charged or payable according to the Tonnage thereof, fhall be and the fame are hereby made fubje&t and liable to al and every the Conditions, Regulations, Rules, Reftrictions, Seizures, and Forfeitures, to which Goods, Wares, or Merchandize in general, and alfo all and every the fpecial Conditions, Rules, Regulations, Rettrictions, Seizures, Sales, and Forfeitures refpectively, to which the like Goods, Wares, or Merchandize, or Ships or Veffels whereon any Duties are chargeable or payable according to the Tonnage thereof respectively, were fubject and liable by any Act or Acts of Parliament in force on and immediately before the Fifth Day of July One thoufand eight hundred and nine, refpecting the Revenue of Cuftoms, or fuch Tonnage Duties as aforefaid, except where any Alteration is exprefsly made by this Act, and all Pains, Penalties, Fines, and Forfeitures of whatever Nature or Kind the fame may be, as well Pains of Death as others for any Offence whatever committed againft or in breach of any Act or Acts of Parliament in force on and immediately before the faid Fifth Day of July One thousand eight hundred and nine, made for fecuring the Revenue of Cuftoms, or fuch Tonnage Duties as aforefaid, or for the Regulation or Improvement thereof, and the feveral Ciaufes, Powers, Provifions, and Declarations contained in any fuch A&t or Acts, fhail (unlefs where exprefsly altered by this Act), and are hereby directed and declared to extend to, and fhall be refpectively applied, practifed, and put in Execution for and in refpe&t of the feveral Duties of Cuftoms and Drawbacks of Duties of Cuttoms hereby charged and allowed, in as full and ample Manner to all Intents and Purposes whatever, as if all and every the faid Acts, Claufes, Provifions, Powers, Directions, Fines, Pains,

Penalties,

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

empowered

finally to fettle the Accounts of Collectors, &c.

XLIV. And be it further enacted, That it fhall be lawful for the Commiffioners Commiffioners of His Majefty's Cuftoms in England for the Time of Cuftoms being, or any Four or more of them, and the Commiffioners of His Majelly's Cuftoms in Scotland for the Time being, or any Three or more of them, finally to fettle and close the Accounts of any Collectors or Receivers of any Part of the Revenue of Customs, or other Duties under their Management, notwithstanding any erroneous Application of any Duties of Customs received by them; and the faid Commiffioners are hereby refpectively empowered to correct fuch Application, in order to prevent the Accounts of any fuch Colle&ors or Receivers from being kept open, unfettled, and unliquidated; and ail fuch Corrections fhall and are hereby directed to be allowed by the Commiffioners for better examining and auditing the Publick Accounts of the Kingdom, in the paffing the general Account of Customs, Subfidies, or Impofitions.

"Duties of Cuftoms received after 5 July 1809, though the Amount may have become due and been computed. or fecured by Bond "before that Time, fhall be applied in like Manner as the Duties "by this Act granted, except otherwife provided. And Drawbacks

66

paid in like Marner. § 45.

Duties shall be carried to the Confolidated

Fund.

XLVI. And be it further enacted, That all the Monies arifing by Permanent the Duties of Cuftoms imposed by this Act, defcribed in the Schedule and Tables hereunto annexed, marked A. B. C. and D. under the Head of Permanent Duties (the neceflary Charges of raifing and accounting for the fame excepted) fhal; from Time to Time be paid into the Receipt of His Majelty's Exchequer, and be carried to and made Part of the Confolidated Fund of Great Britain, except as by this A&t is specially provided, and fhall be appropriated in like Manner and to the fame Services as the Permanent Duties hereby repealed would have been if this Act had not been paffed.

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 enfuing, there fhould 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 faid refpective Duties fhould, together with fuch other Duties as were respectively 'granted for the Purpose of making permanent 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 and apart from all other Monies paid or payable to His Majefty, His Heirs or Succeffors, upon any Account whatever: And whereas it is expedient, that the Per manent Duties by this A&t granted and deferibed as Permanent Duties, except where fpecial Provifion is otherwife made by this A&t, should be entered in one Account, but that Provifion fhould nevertheless be hereby made for afcertaining the Produce of fuch feveral Grants of Duties for the Remainder of fuch refpective Periods; Be it therefore enacted, That from and after the faid Fifth Day of July One thoufand eight hundred and niue, the Duties laid before of Customs and Tonnage granted by this Act as Permanent Duties, Except as by this Act is otherwife fpecially provided, fhall be entered

Account of
Permanent

Duties thall be
kept feparate,
according to
Directions of the
Treafury, and

Parliament with

the Accounts

together 42.8.c.70.

105,000l. cftimated Increase of Permanent Duties deemed an Addition to the Revenue, applicable to Services of 1809.

Treasury fhall caufe an Account to be kept of what the Hereditary Revenue of the Crown would have

produced if not blended with other Duties, and to be laid before Parliament with the Accounts required by

42 G. 3. c. 70.

A.D: 1809. together in one Account, and that from and after the faid Fifth Day of July One thoufand eight hundred and nine, the Lord High Treafurer, or Lords Commiffioners of His Majefty's Treafury, or any Three or more of them for the Time being, fhall, for and during the Remainder of the refpective Periods of Ten Years to be computed from the Time of granting fuch of the faid Duties as aforefaid, as were lo directed to be entered feparately as aforefaid, cause separate and diftinct Accounts of what fuch Duties would have amounted to, in cafe the fame had not been and were not refpectively hereby consolidated and collected with other Duties of Cuftoms and Tonnage, to be made out in fuch Manner and Form as fhall appear to the Lord High Trea. furer, or the Lords Commiffioners of His Majefty's Treasury for the Time being, beft adapted to afcertain fuch Amounts respectively, which Accounts the faid Lord High Treasurer, or Lords Commiffioners for the Time being, are hereby required to caufe to be laid before Parliament, together with the Publick Accounts directed to be laid before Parliament, purfuant to the Provifions of the faid recited Act paffed in the Forty-fecond Year of the Reign of His present Majefty aforefaid, intituled, An A& for directing certain Publick Accounts to be laid annually before Parliament, and for difcontinuing certain other Forms of Account now in Ufe.

XLVIII. And Whereas in the Confolidation of the Duties of Caftoms on Goods, Wares, and Merchandize, under this Act, such Duties are in various Inftances increafed,' be it therefore enacted, That of the Monies arifing or to arife out of fuch Increase of the Duties hereby granted, and which Duties are denominated and defcribed in the Schedule and Tables hereunto annexed, marked A. B. C. and D. under the Title of Permanent Duties, the Sum of One hundred and five thousand Pounds, being the estimated Produce of fuch Increafe, fhall be deemed an Addition made to the Revenue for the Purpose of defraying the increafed Charge occafioned by any Loan made or to be made by virtue of any Act or Acts paffed or to be paffed in this Seffion of Parliament.

XLIX. And Whereas by the Confolidation of the different • Branches of the Publick Revenue, and of the feveral Duties payable on the Importation and Exportation of Goods, Wares, and Merchandize, and the Appropriation ther-of, as directed by the faid • recited Act of the Twenty-feventh Year of His prefent Majefly's Reign and fubfequent A&ts, the Hereditary and Temporary Revenues of the Crown of Subfidies of Tonnage and Poundage, and of other Duties upon Goods, Wares, and Merchandize, are not now kept diftinct and feparate at the feveral Offices, but have become 'blended with other Duties of Cuftoms and Tonnage, both in the 'Collection and Appropriation thereof: And whereas it is expedient that Provision fhould be made for afcertaining the annual Amount of what fuch Hereditary Revenues would have produced in cafe the fame had not been fo confolidated, and that an Account fhould hereafter be kept of fuch annual Amount;' Be it therefore enacted, That from and after the faid Fifth Day of July One thousand eight hundred and nine, the Lord High Treafurer or Lords Commiffioners of His Majefty's Treafury for the Time being, or any Three or more of them, fhall caufe to be prepared and kept, an Account of what fuch Hereditary Revenue would have amounted to in cafe the fame had not been and was not hereby confolidated and collected with other

Dutica

Duties of Customs and Tonnage in the Collection and Appropriation thereof, in fuch Manner and Form as fhall appear to the Lord High Treasurer, or the Lords Commiffioners of His Majesty's Treafury for the Time being, beft adapted to afcertain fuch Amount, which Account the Lord High Treafurer or Lords Commiffioners for the Time being are hereby required to make out, or caufe to be made out and laid before Parliament, together with the Publick Accounts directed to be laid before Parliament purfuant to the Provifions of an A&t paffed in the Forty-fecond Year of the Reign of His prefent Majefty, intituled, An Act for directing certain Publick Accounts to be laid annually before Parliament, and for difcontinuing certain other Forms of Account now in Ufe.

Scotland shall [See 1 G.3. c.1. § 8.]

not be altered.

L. Provided alto, and be it further enacted, That nothing in this Hereditary Act contained fhail extend or be conftrued to extend to affect or alter Revenue in the Hereditary Revenue of His Majesty, His Heirs and Succeffors in Scotland, or other Revenues there granted to His late Majelly King George the Second during His Life, and referved to His prefent Majetty during His Life by an A&t made in the First Year of His Majelty's Reign; but the fame and the Civil Etablishinent payable out of the fame fhall continue to be paid in like Manner as heretofore; any Thing in this A&t contained to the contrary no with tanding.

6

LI. And Whereas by an A&t paffed in the Forty-feventh Year of the Reign of His prefent Majelty, intituled, An A& for charging 47 G. 3. ft. 1, the Sum of Twelve Millions, Part of the Loan of Twelve millions c.55.

two hundred thousand Pounds. raised for the Service of Great Britain

for the Year One thoufand eight hundred and feven, upon the Duties of Cufoms and Excife granted to His Majefly during the Continuance of the prefent 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 created, 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 One million two hundred thoufand Pouads fhoul be during the Continuance of the prefent War, and until Six Months after the Ratification of a Definitive Treaty of Peace fet apart, and appropriated to the Confolidated 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 defcribed in the Schedule and Tables hereunto annexed, marked A. War Duties B. C. and D. under the Head of Temporary or War Duties," the annual Sum chargeable with fhall be chargeable with the fame annual Sum of One million two of 1,200,000l. hundred thousand Pounds in like Manner, in the fame Proportion, and under recited for the like Period, and under the fame Regulations and Provifions in A&t. [See alfo all Refpects, as the Duties of Cultoms in the faid lat recited At 49 G. 3. c. 92.] mentioned, which are hereby repealed, and all the Provifions contained in the faid laft recited A&t with respect to the Duties of Cultoms hereby repealed fhall be in force, and applied to the Duties of Cuftoms defcribed as laft aforefaid, under the Head “ Temporary or War

Duties."

LII. And be it further enacted, That the Monies arifing by the Duties of Customs defcribed in the Schedule and Tables hereunto annexed, marked A. B. C. and D, under the Head of "Temporary 49 Geo. III. R

or

Account of Temporary or War Duties thall be kept separate, and applied in