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Malt and Beer,

&c. under

53 G. 3. c. 56.

§ 2.

Tobacco and
Snuff, under

§ 2.

ation, and to allow Drawbacks on the Exportation of certain Goods, Wares and Merchandize, into and from Ireland; and that the Coun tervailing Duties and Equivalent Drawbacks on Malt, and upon Beer or Ale, fhall be paid according to the Amount thereof fpecified, and as the fame are granted and made payable by an Act made in the faid Fifty third Year, intituled An Ad to grant to His Majefty certain Duties of Excife in Ireland on Malt; and that the Countervailing Duties and Equivalent Drawbacks on Tobacco manufactured or unmanufactured, and on Snuff, fhall be paid according 53 G. 3. c. 57. to the Amount thereof specified, and as the fame are granted and made payable by an A&t made in the faid Fifty third Year, intituled An Ad to grant to His Majefty certain Duties of Excife in Ireland on Tobacco; and that the Countervailing Duties and Equivalent Drawbacks on Spirits and on Plate Glass and Window Glass, fhall be paid according to the Amount thereof specified, and as the fame are or may be granted, in or by any Act or Acts paffed or to be paffed in this prefent Seffion of Parliament, or under fuch Acts as may be in force for granting and impofing fuch last mentioned Countervailing Duties, at the time of the Importation of fuch Spirits or Glafs refpectively, and upon all fuch Plate Glafs and Window Glafs, as shall not have been imported and entered at any time before the faid Sixth Day of July One thoufand eight hundred and fourteen; and that all fuch Countervailing Duties and Equivalent Drawbacks fhall be paid and payable under fuch Rules and Regulations refpecting the fame as are contained in the faid recited Acts or any of them, as if the faid Countervailing Duties and Equivalent Drawbacks were fpecifically mentioned and set forth in this Act, and as if the faid Rules and Regulations were repeated and re-enacted in this A&.

Glafs under c. 87. ante.

Duties on
British Salt,

under

Hops and Coals, 45 G. 3. c. 18. $7,8.

and Duties on Export, Tonnage Duties and

Bounties on Linen, and Books, under 45 G. 3. c. 18. Schedule C. D.

and E. to continue to be paid.

XI. And be it further enacted and declared, That the Duties granted and made payable on the Importation into Ireland, of Salt, Hops and Coals, the Growth, Produce or Manufacture of Great Britain, under the faid recited Act of the Forty fifth Year of His prefent Majefty's Reign, intituled An A&t for granting to His Majefty, until the Twenty fifth Day of March One thoufand eight hundred and fix, certain Rates and Duties; and to allow certain Drawbacks and Bounties upon Goods, Wares and Merchandize imported into and exported from Ireland, in lieu of former Rates and Duties, Drawbacks and Bounties; and alfo the Duties payable upon the Exportation of Goods, Wares and Merchandize of the Growth, Produce or Manufacture of Ireland mentioned and specified in the Schedule marked (C.), annexed to the said recited Act of the Forty fifth Year of His prefent Majefty's Reign; and alfo the Duties of Tonnage upon Ships and Veffels trading to Ireland, and the Duties on Entries Inwards and Outwards in the Port of Dublin mentioned and specified in the Schedule marked (D.), annexed to the said laft recited A&t; and alfo the Bounties and Allowances on the Exportation of Linens, Calicoes and Cottons, and on Books fpecified in the Schedule marked (E.), annexed to the said laft recited A&t, shall be and continue in force, from and after the paffing of this Act, until the faid Duties and Bounties fhall be altered or repealed refpectively by any Act or Acts; and the faid Duties and Bounties fhall be paid and payable as if the fame had been specified, repeated and re-enacted in this prefent Act, and fhall be levied, collected and paid in such

manner

T

New Duties on Goods formerly free payable under Act.

manner as is directed by the faid recited Act, or by any Act or Acts
for amending the fame, in force at the time of the paffing of this Act.
XII. And be it further enacted, That the Duties made payable
by this Act, or the Schedule (A.) thereto annexed, on any Articles
which might heretofore have been imported into Ireland without Pay-
ment of Duty, fhall be paid according to this Act, and the Schedule
(A.), thereto annexed; and that no Duty fhall be paid on the Im-
portation of any
of the Articles in this Act, or the said Schedule
thereto annexed, fpecified and ftated to be Duty-free on Importation
into Ireland; provided that due Entry of all fuch Goods be made in
the Custom Houfe of the Port in Ireland where fuch Goods fhall be
imported, expreffing and setting forth in every fuch Entry, the par-
ticular Marks and Numbers of the Packages in which any fuch Goods
fhall be imported, with the Quantities and Qualities and Particulars
thereof, and in the fame Manner and Form as Entries are legally
to be made in Ireland, in cafes of Importation of Goods fubject
to Duty; and that fuch Goods fhall be landed at the Places and
Times required by Law, and in the Prefence of the proper Officer,
and by him examined and discharged, otherwife fuch Goods fhall be Penalty.
forfeited, and may be feized by any Officer of the Customs.

der 53 6.3. 55. § 3.

XIII. And be it further enacted, That the feveral Drawbacks Drawbacks ou upon the Exportation of any Cordage, manufactured in Ireland, Cordage as unallowed and made payable by the faid recited A&t of the Fifty third Year of His prefent Majefty's Reign, intituled An A& to continue, until the Fifth Day of July One thousand eight hundred and fourteen, and to amend feveral A&s for granting certain Rates and Duties, and for allowing certain Drawbacks and Bounties on Goods, Wares and Merchandize, imported into and exported from Ireland; and to grant, until the faid Fifth Day of July One thoufand eight hundred and fourteen, certain new and additional Duties, on the Importation, and to allow Drawbacks on the Exportation of certain Goods, Wares and Merchandize into and from Ireland; fhall continue to be paid and allowed, and fhall be paid and allowed in refpect of any Cordage manufactured in Ireland, from Hemp, which fhall have paid the Duties by this Act impofed, and which fhall be exported to Great Britain, or elsewhere; and that upon all Tobacco manufactured in Ireland, which fhall be exported to any other Place than Great Britain, the Drawback or Compenfation mentioned and fpecified in the faid recited Act of the Fifty third Year of His Majefty's Reign, intituled An Act to grant to His Majefty certain Duties of Excife in Ireland on Tobacco, fhall continue to be paid and allowed in refpect of Tobacco manufactured from any Leaf Tobacco which shall have paid the Duties imposed by this Act, and the Schedule (A.), thereto annexed, and the Excise Duty payable thereon according to Law, until the faid feveral Drawbacks fhall be repealed or altered by any A&t or Acts, and as if the faid feveral Drawbacks had been expressly repeated and fet forth in this Ac.

and uponTo. bacco exported to Foreign Parts under 53 G. 3c. 57. $3. continued in

force.

Drawbacks under 45 G. 3. continue payable with respect to Goods having

c. 18. &c. fhall

XIV. And be it further enacted, That the Drawbacks granted, allowed and made payable under and by virtue of the faid recited Act of the Forty fifth Year of His prefent Majesty's Reign, for granting Rates and Duties and allowing Drawbacks and Bounties upon Goods, Wares and Merchandize imported into or exported from Ireland, or any other A&t or Acts hereinbefore recited, and in force immediately paid former 54 GEO. III.

P p

before Duties.

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No Drawbacks unlefs on Goods exported within Three Years after Importation.

In what cafe

Drawback, &c.
not paid.

Provifo for
Wine.

Treasury may
fufpend One
Shiffing, Two
Shillings or

Three Shillings
of Duty on

A.D. 1814. before the paffing of this Act, fhall remain and continue payable with refpect to fuch Goods, Wares and Merchandize, which shall have paid the Duties impofed on the Importation thereof, by the faid recited Acts, or any of them, and which fhall after the Sixth Day of July One thoufand eight hundred and fourteen be exported from Ireland; and that the several and respective Drawbacks inferted, fpecified and fet forth in this Act, and the Schedule thereto annexed, marked (A.), fhall be paid and allowed only on the Exportation of fuch Articles as fhall have paid the Duties impofed thereon, by this Act and the faid Schedule thereto annexed.

XV. And be it further enacted, That all Drawbacks of Customs allowed or made payable by this Act upon the Exportation from Ireland of any Goods, Wares or Merchandize, Articles, Matters or Things whatsoever which shall have been or fhall be imported into Ireland, and all Bounties and Allowances of Cuftoms whatsoever, fhall without any Fee, Reward or Deduction, be paid by the several Collectors at the refpective Ports of Exportation within One Calendar Month after the fame fhall be lawfully demanded, out of any Money arifing out of any Duties by them collected: Provided always, that no fuch Drawback, Bounty or Allowance whatsoever, fhall be paid or allowed, unless the Goods, Wares or Merchandize on which the fame fhall be claimed, be exported within Three Years from the Importation thereof, the faid Three Years to be reckoned from the Day on which Entry fhall have been made of fuch Goods, Wares or Merchandize; nor unless due Proof be made to the Satisfaction of the Commiffioners of Cuftoms and Port Duties of the Entry of fuch Goods, and of the Payment of the Duties, in respect whereof fuch Drawbacks fhall be refpectively claimed; and that no Drawback, Bounty or Allowance whatfoever fhall be paid on any Goods, Wares or Merchandize, Articles, Matters or Things exported from Ireland, unlefs all Requifites fhall have been performed which by any Law now in force, or at any time hereafter to be in force in Ireland, or by any Regulations made, or to be made by the faid Commiffioners of Cuítoms, and Port Duties in Ireland, and approved of by the Commiffioners for executing the Office of Lord High Treasurer in Ireland, are or at any time fhall be required to be performed for obtaining fuch Drawback, Bounty or Allowance refpectively, nor fhall any Drawback, Bounty or Allowance be paid unless the Proofs neceffary for obtaining the fame be made, and the Drawback, Bounty or Allowance, be claimed within Two Years from the Date of the Entry of fuch Goods, Wares or Merchandize for Exportation from Ireland: Provided always, that any Wine imported into Ireland, may be exported from thence at any time within Five Years from the Importation thereof, and the Drawbacks and Allowances on the Exportation thereof shall and may be allowed and paid accordingly.

XVI. And be it further enacted, That whenever in any Publication of the Dublin Gazette, containing Notice of the Average Price of Brown or Mufcovado Sugar, inferted in the London Gazette, it fhall appear that the Average Price of Brown or Mufcovado Sugar (afcertained and taken in manner prescribed by Law in Great Britain Act, as empow- for any Period required by Law for afcertaining the Rates of Draw backs and Bounties on fuch Sugar, and on Refined Sugar) fhall be

Sugar under

ered under

below

and then de

creafe Draw-
backs and Boun-

ties as under
47 G. 3. Seff. 1.

below Forty nine Shillings the Hundred Weight, then and in fuch cafe it fhall be lawful for the Lord High Treasurer of Ireland, or the Commiffioners for executing the faid Office, or any Three of them, for the time being, to fufpend for any fuch Period as aforefaid, the Payment of One Shilling, Two Shillings or Three Shillings in the Hundred Weight, Part of the Duty on fuch Sugar by this A&t granted, as the cafe may require, and to take off and to remove fuch Sufpenfion as is directed by an Act made in the Forty fixth 46 G. 3. c. 62. Year of His prefent Majesty's Reign, intituled An Ad for granting § 6. to His Majefty, until the Twenty ninth Day of September One thoufand eight hundred and fix, certain Duties on the Importation, and to allow certain Drawbacks and Bounties on the Exportation of certain Sorts of Iron, Sugar and Tea, into and from Ireland, in like manner as the faid Lord High Treafurer or Commiflioners of the Treasury are authorized to do for the Periods in the faid A&t mentioned; and that whenever the Payment of any Part of the faid Duty fhall be fo fufpended as aforefaid, the feveral Drawbacks and Bounties payable on the Exportation of fuch Sugar, or of Refined Sugar manufactured therefrom, fhall from time to time be decreased in fuch Proportions, c. 19. § 5. and for fuch times and in fuch manner as is directed and provided in and by an Act made in the Forty seventh Year of His prefent Majefty's Reign, intituled An Act to provide more effectually for regulating the Drawbacks and Bounties on the Exportation of Sugar from Ireland; and for allowing British Plantation Sugar to be wareboufed in Ireland, until the Twenty fifth Day of March One thousand eight hundred and eight; and that in like manner the Countervailing And also deDuties on Refined Sugar of the Manufacture of Great Britain, im- creafe Counterported into Ireland, and the Equivalent Drawbacks on Refined vailing Duties, Sugar of the Manufacture of Ireland, exported from thence to Great Britain, fhall from time to time be decreased, and the Payment thereof shall be fufpended in fuch Proportions, and for fuch time and in fuch manner as is directed and provided by another A& made in the Forty feventh Year of His prefent Majefty's Reign, intituled An Ad to provide for the Decreafe and Sufpenfion in certain Cafes of Part of the Countervailing Duties on British Refined Sugar imported into Ireland.

&c. as under
47 G. 3. Seff. 2.
C. 18.

c. 103. ante.

XVII. And be it further enacted, That nothing in this Act, or A& not to exthe Schedule thereto annexed contained, fhall in any manner extend tend to Eaft to charge with Duty any Goods, Wares or Merchandize, imported India Goods directly into Ireland or through Great Britain into Ireland, from which are to any Port or Place within the Limits of the Charter, granted to the Payout under United Company of Merchants of England trading to the East Indies s but that the Duties and Drawbacks on all fuch Goods, Wares and Merchandize fhall be paid under and by virtue of any A&t made or to be made in this prefent Seffion of Parliament, for granting Duties on fuch Goods, Wares and Merchandize, and for establishing Regulations for the Security of the Duties on Goods fo imported. XVIII. And be it further enacted, That so much of the Duties by this Act impofed on Linfeed Oil and Cocoa Nuts imported, as fhall remain, after deducting the Hereditary Duties thereon, fhall be paid and iffued by the Commiffioners of His Majefty's Treasury of Ireland for the time being to the Truftees for encouraging the Linen and Hempen Manufactures of Ireland, to be by them applied

Pp 2

towards

Application of Duties on Lin feed Oil, &c.

Bounties on
Bark, &c.

45 G. 3. c. 18. Sch. E. tit. Bounties, Inwards. repealed. Drawback of all

Duty on Wines for Ule of Officers of Navy.

Provifo.

towards encouraging the raifing of Flax Seed in Ireland; and that all Duties paid to, and all Sums granted to the Trustees of the Linen and Hempen Manufactures, fhall be exempted from the Payment of all Fees.

XIX. And be it further enacted, That, from and after the paffing of this Act, all Bounties payable upon Bark or Hemlock imported into Ireland fhall ceafe and determine, and be no longer paid and payable, any thing in the hereinbefore recited A&t of the Forty fifth Year of His Majefty's Reign, or in any other Act or Acts in force in Ireland, at the time of the paffing of this Act to the contrary in any wife notwithstanding.

XX. And be it further enacted, That upon the Shipping of any Wines in any Port in Ireland, in Ships belonging to His Majesty's Navy, for the Use of Admirals, Captains or other Commiffioned Officers employed in His Majefty's Service, for their actual Confumption on board fuch of His Majefty's Ships as they shall serve in and for no other Purpose, a Drawback of the whole Amount of the Duties paid on the Importation of fuch Wines into Ireland fhall be allowed and paid under this Act; provided that no fuch Wines fhall be shipped on board any of His Majefty's Ships of War for the Purpose aforefaid, other than in the Prefence and under the Care and Infpection of an Officer of the Customs to be appointed for that Purpose by the Commiffioners of Cuftoms and Port Duties in Ireland: Provided also, that fuch Wines fhall be fo shipped within Three Years from the Importation thereof, and under fuch other Regulations and Reftrictions as may be from time to time made and required by the Lord Lieutenant or other Chief Governor or Governors of Ireland, and His Majefty's Privy Council of Ireland for the time being.

Exemptions of XXI. And be it further enacted, That fo much of the said recited Dying Drugs A&t of the Forty fifth Year aforefaid, as enacts, that under and subunder 45 G. 3. ject to the Provifo therein contained, the Articles therein mentioned c. 18. § 16, 17. and specified fhall and may be imported into Ireland without Payment repealed. of the Duties impofed thereon by the said A&t; that is to say,

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