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Seffion of Parliament: And Whereas another Act was paffed in the 51 G. 3. c. 101. Fifty firft Year of the Reign of His prefent Majefty, intituled Az Ad for amending an Ad of the Forty eighth Year of His prefent Majefty, for regulating the British White Herring Fibery: And 52 G. 3. c. 153. Whereas another Act was paffed in the Fifty fecond Year of the Reign of His prefent Majefty, intituled An Ad to redify a Miftake, and to carry into more effectual Execution the Purposes of an A& made in the laft Seffion of Parliament, relating to the British White Herring Fibery: And Whereas it is expedient that the faid Acts fhould be further continued ;' Be it therefore enacted by The King's Moft Excellent Majefty, by and with the Advice and Confent of the Lords Spiritual and Temporal, and Commons, in this prefent Parliament affembled, and by the Authority of the fame, That the faid Acts fhall continue in force until the End of the next Seffion of Parliament; and that all Letters Patent, Rules, Regulations, Orders and Directions, granted, made or given under or by virtue of the faid Acts, or any or either of them, and in force at the time of paffing this Act, fhall be good and effectual, and remain and continue in force during the Continuance of this Act, or unless and until any of them fhall be altered, varied or annulled, under any of the Powers or Authorities of the faid A&ts or this A&.

sontinued.

CA P. CIII.

An Act to grant until the Tenth Day of April One thousand eight hundred and nineteen, certain Duties on Goods, Wares and Merchandize imported into Ireland from any Port or Place within the Limits of the Charter granted to the United Company of Merchants of England trading to the Eaft Indies; and to establish further Regulations for the better Security of the Revenue on Goods fo imported. [18th July 1814.] • Moft Gracious Sovereign,

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HEREAS an Act paffed in the laft Seffion of Parliament,

A&

53 G. 3. c. 155. W intituled An 48 for continuing in the Eaft India Company, for a further Term, the Poffeffion of the British Territories in India, together with certain exclufive Privileges; for eftablishing further • Regulations for the Government of the faid Territories, and the better Adminiftration of Justice within the fame; and for regulating the • Trade to and from the Places within the Limits of the faid Company's Charter: And Whereas it is neceffary in order to carry the faid Act into Effect, according to the true Intent and Meaning thereof, as far as refpects that Part of the United Kingdom called Ireland, that Provifions and Regulations fhould be eftablished, and that Duties fhould be impofed on Goods fo imported into Ireland, whether by the faid United Company, or by other Perfons under the Authority of the faid Act;' We, Your Majefty's moft dutiful and loyal Subjects, the Commons of the United Kingdom of Great Britain and Ireland, in Parliament affembled, have therefore given and granted to Your Majefty the feveral Duties of Cuftoms herein. after mentioned; and do humbly befeech Your Majefty that it may be enacted; and be it enacted by The King's Moft Excellent Majefty, by and with the Advice and Confent of the Lords Spiritual and Temporal, and Commons, in this present Parliament affembled, and

cified in Tables

annexed, levied

by the Authority of the fame, That, from and after the Fifth Day of Duties and July One thoufand eight hundred and fourteen, and during the Con- Drawbacks (petinuance of this Act, there fhall be granted, raised, levied, collected and paid unto His Majefty, his Heirs and Succeffors, upon Goods, and paid. Wares and Merchandize imported or brought into Ireland from any Port or Place within the Limits of the Charter granted to the United Company of Merchants of England trading to the Eaft Indies, the feveral Duties of Customs as the fame are refpeétively inferted, defcribed and fet forth in Figures in the Tables hereunto annexed, marked (A.) and (B.), and there fhall alfo be paid or allowed the feveral Drawbacks of the faid Duties of Cuftoms, as the fame are alfo respectively inserted, defcribed and fet forth in Figures in the said Tables hereunto annexed, marked (B.); and that the faid Duties and Drawbacks fhall be in lieu of all former Duties and Drawbacks upon fuch Goods, Wares and Merchandizes fo imported under or by virtue of any Act or Acts in force in Ireland, immediately before the paffing of this Act, except only fuch Duties as fhall be applicable or appropriated to any local Purposes by any Act or Acts by which the fame are impofed respectively.

When any Duties fhall cease to be payable in made, that fame Duties fhall ceafe to be payable in Ireland.

G. B. Provifion

II. And be it further enacted, That whenever it shall happen that any of the Duties of Cuftoms or Excife in Great Britain, granted or made payable by any Act in force in Great Britain, at the time of the paffing of this Act, upon any Articles on which any Duty is imposed by this Act, or the Schedule hereto annexed, or any Part of fuch Duties in Great Britain, fhall ceafe or determine, or be repealed, or be or become no longer payable in Great Britain, Provifion fhall be made that fo much of the Duties of Customs granted by this Act, and made payable in Ireland, as fhall be equal to the Duties which fhall fo ceafe or determine, or be repealed as aforefaid, in Great Britain, fhall in like manner ceafe or determine, or be repealed, and fhall not be payable in Ireland, at any time after the time when fuch Duties of Customs or Excife fhall ceafe or determine, or be repealed, or be or become no longer payable in Great Britain, and the Duties of Cuftoms made payable by this A&t fhall be reduced accordingly: Provided always, that no fuch Reduction fhall take place on any Provifo Article mentioned in the Schedule to this Act annexed, which shall not under this A&t pay a Duty in Ireland, equal in Amount to the Duty of Customs and Excise payable on the like Article in Great Britain.

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III. And Whereas it is expedient that Goods, Wares and Merchandize legally imported into that Part of the United Kingdom 'called Great Britain, from any Port or Place within the Limits of the Charter granted to the United Company of Merchants of England trading to the East Indies, fhould be allowed to be imported into Ireland directly from Great Britain ;' Be it therefore Goods imported enacted, That, from and after the said Fifth Day of July One thou- into G. B. imfand eight hundred and fourteen, any fuch Goods, Wares or Mer. ported from chandize, fo imported as aforefaid into Great Britain, fhall and may d be imported directly from thence into any of thofe Ports in Ireland which fhall have been or may be declared fit and proper for the fafe Cuftody of fuch Goods; and all fuch Goods, Wares and Merchandize fo imported into Ireland, fhall be fubject and liable to fuch and the like Duties on Importation, and entitled to fuch and the like Drawbacks on Exportation, as the like Articles would be fubject

and

thence into Ire

Duties payable

in British Currency, Confolidated Fund.

Duties according
to Weight and
Quantity, &c. of
Goods.

Goods fecured in

approved Warehouses may afterwards be exported on Payment of Ware houfing Duties.

When Goods intended to be

taken out of

and liable to if imported directly into Ireland, from fome Port or Place within the Limits of the Charter granted to the United Eaft India Company; and all fuch Goods, Wares and Merchandize fhall in every other refpect be fubject and liable to the fame Rules, Regulations, Reftrictions, Limitations and Conditions, and the fame Penalties and Forfeitures, and fhall and may be warehoused under the fame Regulations, Securities and Conditions, as fuch Goods, Wares or Merchandize would be fubject and liable or entitled to if the fame had been imported into Ireland, directly from fome Port or Place within the Limits of the Charter granted to the United Eaft India Company, except fo far only as is otherwife directed by this A&t.

IV. And be it further enacted, That the feveral Duties of Cuftoms by this Act impofed, and the Drawbacks and Bounties allowed by this Act, fhall be paid and payable, and received and receivable, and recovered and recoverable, according to the Amount thereof, in British Currency; and that all and every the Duties by this Act impofed fhall be carried to and made Part of the Confolidated Fund of Ireland.

V. And be it further enacted, That the Duties granted and impofed by this Act, and made payable according to the Weight, Tale, Gauge, Measure or Value of any Goods, Wares or Merchandize charged with fuch Duties, fhall be charged and payable upon any greater or lefs Weight, Number, Quantity or Value thereof, than the Weight, Number, Quantity or Value particularly inferted, defcribed and fet forth in the Tables hereunto annexed, marked (A.) and (B.), in proportion to the actual Weight, Number, Quantity or Value of fuch Goods, Wares or Merchandize.

VI. And be it further enacted, That it fhall and may be lawful for the Proprietor or Proprietors, Purchaser or Purchasers of any Goods, Wares or Merchandize, which having been imported from fome Port or Place within the Limits of the Charter granted to the United Company of Merchants of England trading to the East Indies, and fecured in approved Warehouses, and on which Goods the Duties impofed by this A&t, under the Defcription of Warehousing Duties, as the fame are respectively described and set forth in Figures in the Table hereunto annexed, marked (A.), fhall have been paid or fecured, to export the fame directly from any fuch Warehouse without Payment of any further Duty of Cuftoms or Excife whatever; fubject nevertheless to all and every the Rules, Regulations, Reftrictions and Securities directed and required by any Act or Acts of Parliament in force in Ireland, on or immediately before the paffing of this Act, as far as the fame are applicable.

VII. And be it further enacted, That in cafe the Proprietor or Proprietors, Purchafer or Purchasers of any fuch Goods, Wares or Merchandize imported as aforefaid (not being prohibited to be used or confumed in Ireland), on which the Duties impofed by this Act, fumption, Entry under the Description of Warehoufing Duties, fhall have been paid,

Warehouse for

Home Con

fhall be made

with proper Officer, and Duty paid.

shall intend to take the fame out of the Warehouse wherein the fame fhall have been lodged as aforefaid, in order to be used or confumed in Ireland, the Perfon or Perfons fo intending to take out any fuch Goods fhall, before the fame fhall be fo delivered from any fuch Warehouse, make a due Entry of fuch Goods, Wares or Merchandize with the proper Officers of His Majefty's Cuftoms and Port Duties in Ireland, and pay down in ready Money to the Collector or other

proper

proper Officer or Officers of the said Customs, the full Duties due and payable on fuch Goods, as the fame are refpectively defcribed and fet forth in Figures in the Table hereunto annexed, marked (B.), under the Description of Home Confumption Duties, together with fuch Duties of Excise and other Duties as may be due and payable on fuch Goods, Wares or Merchandize, at the time the fame fhall be taken out of fuch Warehouse, in order to be used or confumed in Ireland.

B. if not ware houfed; but if warehoused, Goods liable to

Duties mention. ed in Table A.

VIII. Provided always, and be it enacted, That in cafe any Goods imported Goods, Wares or Merchandize, contained and specified in the Tables into Ireland to this A&t annexed, and which fhall have been imported into Great from G. B. to Britain from any Port or Place within the Limits of the Charter Pay Duties expreffed in Table granted to the United Company of Merchants of England trading to the Eaft Indies, fhall at any time after the Fifth Day of July One thoufand eight hundred and fourteen, and during the Continuance of this Act, be imported into Ireland from Great Britain, it shall and may be lawful for the Importer of fuch Goods, Wares and Merchandize to import fuch Goods, Wares and Merchandize into Ireland, upon Payment of the Duties mentioned and expreffed in the Table (B.) to this Act annexed, without warehousing such Goods, Wares or Merchandize, and without the fame being fubject to the Duties mentioned in Table (A.) to this A&t annexed: Provided always, that if any fuch Goods, Wares or Merchandize fhall be imported into Ireland, and fhall be fecured in Warehouses, that then fuch Goods, Wares and Merchandize fhall be fubject and liable to the Duties mentioned, specified and contained in the faid Table (A.)

lowed.

IX. Provided alfo, and be it further enacted, That the several In what cafe Drawbacks to be paid or allowed on the Exportation from Ireland of Drawbacks in certain Goods, Wares and Merchandize, as the fame are refpectively Table B. not aldefcribed and set forth in Figures in the Table hereunto annexed, marked (B.), shall not be paid or allowed, unless such Goods fhall be exported or fhipped for the Purpose of Exportation within Twelve Calendar Months from the Day on which the Home Confumption Duty fhall have been paid thereon.

c. 38. &c.

X. Provided alfo, and be it further enacted, That nothing in this Provifo for Act contained fhall extend, or be conftrued to extend, to repeal or 39 & 40 G. 3. alter any of the Provifions contained in Two Acts for the Union of c.67. Great Britain and Ireland, the one made in the Parliament of Great Britain in the Thirty ninth and Fortieth Years of His prefent Majefty's Reign, and the other made in the Parliament of Ireland in the Fortieth Year of His prefent Majefty's Reign, or any other Act 40G. 3. (1.) or Acts in force on or immediately before the faid Fifth Day of July One thoufand eight hundred and fourteen, by which any Goods, Wares or Merchandize imported into Ireland from Great Britain, or any Goods, Wares or Merchandize exported from Ireland to Great Britain (other than and except fuch Goods, Wares and Merchandize as fhall have been imported into Great Britain from any Places within the Limits of the Charter of the said Eaft India Company), are made to remain liable to or are charged with or exempted from any Duties of Customs, whether Countervailing or other, or by which any Drawback or Bounties are allowed or given, in respect of any fuch Goods, Wares or Merchandize.

XI. Provided alfo, and be it further enacted, That nothing in this Act contained fhall extend, or be construed to extend, to alter

or

Provifo for former Acts relating to Duties of Excife.

Goods not imported or exported contrary

to former Acts, except where

other wife provided.

Acts for fecur ing Revenue,

&c. to extend to Act.

Duty on Sugar regulated by Average Prices

of Brown or Muscovado Sugar.

or repeal any A&t or Acts of Parliament in force on or immediately before the faid Fifth Day of July One thoufand eight hundred and fourteen, by which Duties of Excife are impofed on any Article imported or brought into or ufed or confumed in Ireland, or by which any Securities, Rules, Regulations or Reftrictions, are made or provided for the fecuring any of the Duties of Excife; but that the fame fhall remain in full Force and Effect, as if this Act had not been made.

XII. Provided alfo, and be it further enacted, That nothing in this Act contained shall extend, or be conftrued to extend, to permit or allow any Goods, Wares or Merchandize whatfoever to be imported into or exported from Ireland, in any way or manner contrary to any Act or Acts of Parliament in force within Ireland, on or immediately before the faid Fifth Day of July One thoufand eight hundred and fourteen, except in any cafe where Provifion is exprefsly made for that Purpose by this Act, or by the before recited Act paffed in the laft Seffion of Parliament.

XIII. And be it further enacted, That every Act of Parliament in force in Ireland, on or immediately before the faid Fifth Day of July One thoufand eight hundred and fourteen, by which any Rules, Regulations, Conditions or Restrictions were made, established or directed, for the remitting or allowing of any Deduction of any Duties on account of Damage, or for the better fecuring the Revenue of Customs, or for the regular Importation into or Exportation from Ireland, or the bringing or carrying Coaftwife, or from any Port to Port within Ireland, or the entering, landing or fhipping of any Goods, Wares or Merchandize whatever, except where any Alteration is exprefsly made by this Act; and all Provifions, Claufes, Matters and Things relating thereto fhall and are hereby declared to be and remain in full Force and Effect, and shall be applied to the fubject of this Act, and for carrying the fame into Execution, as fully and effectually as if they had been repeated and re-enacted in this Act.

XIV. And be it further enacted, That whenever in the Publication of the Dublin Gazette, containing Notice of the Average Price of Brown or Mufcovado Sugar for the Four Months preceding the First Wednesday in January, or preceding the First Wednesday in May, or preceding the First Wednesday in September, in every Year, as afcertained and taken in manner prefcribed by Law in Great Britain, and inferted in the London Gazette, it fhall appear that the Average Price of fuch Sugar fo afcertained and taken for the preceding Four Months in England, fhall exceed Sixty Shillings the Hundred Weight, then and in fuch cafe One Shilling in the Hundred Weight, Part of the Duty on Eaft India Sugar, impofed by Table (B.) annexed to this Act, fhall be fufpended until a Notice of a new Average Price fhall be published in manner aforefaid; and if fuch Average Price fhall exceed the Sum of Sixty one Shillings the Hundred Weight, then Two Shillings in the Hundred Weight, Part of the faid Duty, fhall be fufpended, and in like manner, if fuch Average Price fhall exceed Sixty two Shillings the Hundred Weight, then Three Shillings in the Hundred Weight of the faid Duty fhall be fufpended; if fuch Average Price fhall exceed Sixty three Shillings the Hundred Weight, then Four Shillings in the Hundred Weight of the faid Duty fhall be fufpended; if fuch

Average

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