seizures are made to administer an oath to the Justices where XVI. And whereas in pursuance of several acts of parliament in formations are exhibited before the justices of the peace, on seizures made by officers of the customs, falt, excife, or inland duties, of goods clandestinely run, or being prohibited, and of vessels, boats, persons to view carriages, borjes, and other cattle, in order to their hearing and dethem, and re- termining the fame; and it bring necessary in order thereunto, that turn the value, a proper valuation be put thereon before the fame are condemned, a&c. greable to the practice now used in his Majesty's court of exchequer be it enacted by the authority aforesaid, That one or more justice or justices of the peace, of the county or place where such feizure shall be made, shall have power to administer an oath to fuch person or perfons, as they think proper, who shall be skilled in the nature and value of the goods, vessels, boats, carriages, horfes, and other cattle, mentioned to have been seized in the information or informations exhibited before any justices of the peace, to view the fame, and to make a return of the fpecies, quantity, quality, and value thereof, to such justices of the peace, in a limited time; and after the goods, vessels, boats, carriages, horses, and other cattle, shall be condemned by the judgment of fuch justices of the peace, the fame shall be publickly fold to the best bidder, at such places, and at such times, as the faid respective commissioners shall think proper; any law, custom, or usage to the contrary notwithstanding. Searcher after entry, to examine any there is a XVII. And for the better preventing frauds in the entring for exportation any goods, whereon there is a drawback, boun bale, whereon ty or præmium, or of goods prohibited to be worn or used here, or pepper, to the prejudice of the revenue; be it further drawback, &c. enacted by the authority aforesaid, That it shall and may be lawful to and for any fearcher, or other proper officer of the customs, after the entry of any of the faid goods, and before or after the shipping thereof, to open and strictly examine any bale, truss, cheft, or other package, to fee if the goods are right entred; and if on such examination the same shall be found to be right entred, the searcher or other proper officer shall, at his own charge, cause the fame to be repacked (which charge shall be allowed to the faid officer by the commiffioners of the customs, if they think it reasonable) but in case the officer shall on examination find fuch goods to be less in quantity or value than is expressed in the exporter's indorsement upon his entry, or that shall be entred under a wrong denomination, whereby his Majesty would have been defrauded, all fuch goods may be seized, and the same shall be forfeited and lost, and the owner On discovery of fraud may feize. for exporta tion without warrant or or merchant shall lose the benefit of receiving the drawback or bounty for fuch goods, and the value thereof. Goods shipped XVIII. And whereas great quantities of the goods and merchandizes, on which confiderable duties are due and payable to his Majesty, and divers other forts of goods prohibited to be exported, are by evil-disposed persons frequently shipped for parts beyond the feas, without the presence of the proper officer of the cuftoms, to the great prejudice of the revenue, and all fair traders : for the preventing so great an evil, be it enacted by the autho prefence of officer, forfeit ed. : 6 rity 1 rity aforesaid, That if any fuch goods or merchandizes shall be 12 Ann. stat. XIX. Andereas by an act made and passed in the twelfth Goods year of her la Majesty's reign, it is enacted, That the commis brought into his Majesty's fioners of the customs for the time being shall in all cafes, where warehoufes regoods are brought into his Majesty's store-houses for security of the maining there customs, or other duties due thereon, and which shall have remained fix months to there for the space of twelve months, the duties not paid, compounded be fold. for, or otherwise fecured, cause them to be publickly fold, and the pro-2.8. duce to be applied as in the faid act is directed: and whereas it is found by experience that the faid time is too long, several goods being liable to decay, and thereby lessened in their value; be it therefore declared and enacted by the authority aforesaid, That it shall and may be lawful for the commiffioners of the customs for the time being, to cause all fuch goods, which are or shall be brought into his Majesty's warehouses, and shall have remained there for the space of fix months, to be publickly fold, and the produce to be applied as in the faid act is directed and appointed; any thing in the faid act, or in any other act to the contrary notwithstanding. warehoused XX. And whereas by an act made in the fixth year of his present Damaged Majesty, it is amongst other things enacted, That any merchant, or wines to be other person, who shall find his wine so damaged, corrupt or unmer- and fold to be chantable, and shall think fit to stave, spill, or otherwise destroy the distilled into Same, shall, over and above the duties, be allowed as a compensation brandy. for the freight, and other charges, for every ton of wine of the growth 6 Geo. 1. c.12. of Germany, or wines which pay duty as fuch, and of the growth of France, the sum of four pounds, and wines of the growth of Spain, Portugal, or elsewhere, the sum of eight pounds per ton; which allowances have been by experience found too great, feveral perfons having found it their interest to import mean and corrupt wines, for the sake only of the faid allowances, to the lessening of his MajeSty's revenue: for the better preventing whereof, be it further enacted by the authority aforesaid, That it shall and may be lawful for the commiffioners of his Majesty's customs, to caufe such wines as any merchant or other person shall refuse to pay or fecure the duties for, as being damaged, corrupt or unmerchantable, to be received into the custody of proper officers of the customs, together with the casks or other package containing the fame, and put into proper warehouses; and the faid commiffioners are hereby impowered to cause such wines, instead of their being staved, spilt, or otherwise destroyed, by virtue of the faid act of the fixth year of his Majesty's reign, to be publickly fold, in order to be distilled into brandy, or to be made into vinegar, taking sufficient security to his Majesty's use, Y 2 that that such wines be not made use of for any other purpose whatThe produce foever, such security to be discharged on a proper certificate, of the fale to that fuch wines have been so made use of within three months be paid to the after the same shall have been delivered out of fuch warehouses; exceeding the and the commissioners of the customs shall cause the produce allowances of fuch fale, without fee or reward, to be paid to the merchant, 6 Geo. 1. c.12. or other person, as a compensation for the freight, and other merchant, not charges of fuch wine, not exceeding the allowances aforesaid; and in cafe there shall be any overplus arifing by such fale, beyond the faid allowances for freight, and other charges, the said commiffioners shall cause the fame to be replaced to the duties, out of which the charges of warehouse rent, and other charges attending the keeping and felling the faid wines, are or shall be paid; any law, custom or usage to the contrary notwithstanding. No drawback XXI. And whereas great fums of money are paid out of his Mafor tobacco, or or jesty's duties of customs on account of debentures for tobacco, and other to the Ile of foreign goods and merchandizes shipt for exportation to the Isle of foreign goods, Man, after Man; and it being found by experience, that the greatest part of 24 July 1726. fuch tobacco, and other foreign commodities, are shipt for the Isle of No commodi Man, with no other intent than fraudulently to reland the fame on the coast of Great Britain or Ireland, by which evil practices bis Majesty's revenues of customs are very much lessened, and the fair traders prejudiced and discouraged in their trade: for remedy whereof, be it enacted by the authority aforesaid, That no drawback shall be allowed for any tobacco, or other foreign goods or commodities whatsoever, exported after the twenty fourth day of July in the year of our Lord one thousand seven hundred and twenty fix, from Great Britain or Ireland to the Isle of Man; any law, custom or usage to the contrary notwithstanding. XXII. And be it further enacted by the authority aforesaid, ties, except of That no tobacco, wine, brandy, Eaft-India, or other goods or the growth, &c. of the Ifle commodities whatsoever, other than such as are of the growth, of Man, to be product or manufacture of the Isle of Man, shall be brought brought into from the faid island, after the faid twenty fourth day of July, Great Britain into the kingdoms of Great Britain or Ireland, or within the lior Ireland. Penalty. mits of any port thereto belonging, on any pretence whatsoever; and in case any ship, vessel or boat, having on board any fuch goods brought from the faid Isle of Man (except as aforefaid) shall be found within the limits of any port of Great Britain or Ireland, or discovered to have been within the limits of any port of Great Britain or Ireland as aforesaid, whether bulk has been broke or not, having fuch goods on board as aforesaid, fuch ship, veffel or boat, together with the tackle, apparel and furniture, and also all such goods fo found on board, or the the value thereof, shall be forfeited and lost; and every perfon who shall take any fuch commodities (except as aforefaid) out of any ship, veffel or boat, coming from the Isle of Man, within the limits of any port as aforesaid, or carry the fame on shore, or convey the same from the thore when landed, contrary trary to the true intent and meaning of this act, or be aiding or assisting therein, shall forfeit the fum of one hundred pounds, or fuffer fix months imprisonment, at the difcretion of the court, in which he shall be convicted of fuch offence. 1 XXIII. And be it further enacted by the authority aforesaid, Entring foThat if any merchant or other person shall, after the faid four reign goods and twentieth day of July one thousand seven hundred and for exportatwenty fix, enter any foreign goods for exportation, to parts be- tion, to obtain a drawback, yond the seas, other than to the faid Isle of Man, in order to and landing obtain the drawback for the fame, and such goods shall never- them in the theless be carried to the faid island and there landed, contrary lile of Man, to the true intent and meaning of this act, that then and in such case, the exporter of fuch goods shall forfeit the drawback, or the amount thereof, paid or to be paid for the fame, as alfo the treble value of the said goods; and the master of the ship or vessel on board which such goods shall be shipt and landed as aforesaid, shall be subject and liable to the same penalties and forfeitures, and shall also suffer fix months imprifonment, without bail or mainprize. the penalty. debentures for XXIV. And be it enacted by the authority aforesaid, That Isle of Man to from and after the faid four and twentieth day of July one thou- be added to sand seven hundred and twenty fix, the Isle of Man shall be the oath in all added to, and included in the oath, upon all debentures for foreign goods foreign goods exported, whereon the exporter is to swear that exported, such goods are not landed, or intended to be landed in Great Britain, or Ireland respectively, without which the officers of the customs shall not fuffer the debentures to pass; any law or custom to the contrary notwithstanding. chase of the XXV. And for the better enabling his Majesty to prevent Treafury in the faid frauds and abuses, in the exporting or importing goods behalf of the and merchandizes to and from the Isle of Man, be it further en- crown, may acted by the authority aforesaid, That it shall and may be law- treat for the ful to and for the commissioners of his Majesty's treasury now or absolute purfor the time being, or any three or more of them, or the lord Isle of Man. high treasurer for the time being, on the behalf of his Majesty, his heirs and fucceffors, and also to and for the right honourable James earl of Derby, his tenants or affigns, the right honourable John lord Ashburnham, for and on behalf of his daughter Henrietta Bridget Ashburnham, an infant, Bryan Fairfax, esquire, trustee for the faid infant, or the survivor of them, and all or any other perfon or persons claiming or to claim by, from, or under the said earl, or any of his ancestors, to treat, contract and agree for the absolute purchase or fale, release or furrender, to or for the use of his Majesty, his heirs and successors, of all or any estate, right, title or interest, which he the faid earl, his tenant, the faid Henrietta Bridget Ashburnham, or such other perfon or persons now have or claim, or can or may have or claim in or to the faid island or lordship of Man, or in or to all or any regalities, powers, honours, fuperiorities, jurifdictions, rights, privileges, duties, customs, revenues, profits, or other advantages whatsoever, in, over, or about the faid Island Henrietta Bridget Afhburnham, not of Man, or its dependencies, for such sum or sums of money or upon fuch other terms or conditions as they shall think fitting; and that upon the executing of fuch contracts or agreements by or on the behalf of the faid earl, his tenants, the said Henrietta Bridget Ashburnham, or such other person or perfons claiming or to claim under him, or any of his ancestors as aforefaid, or upon executing fuch other conveyances, affignments, releases or furrenders, as in fuch contract or contracts shall be agreed on for that purpose, it shall and may be lawful to and for the said commiffioners of the treasury now or for the time being, or any three or more of them, or the lord high treasurer for the time being, and they are hereby impowered by and out of any monies arifen or to arise to his Majesty, his heirs or successors, of or for any customs, fubfidies, impositions, or other duties upon the importation or exportation of any goods or merchandizes whatsoever already granted or payable, or hereafter to be granted or payable to his Majesty, his heirs or fuccessors, in Great Britain, Wales or Berwick upon Tweed, to order and direct the payment of such sum or fums of money, from time to time, as thall be so contracted or agreed on for fuch purchase or purchases, to such perfon or persons as, according to the terms of fuch contracts or agreements, shall be entitled to have and receive the fame. XXVI. And it is hereby further enacted and declared by the authority aforesaid, That it shail and may be lawful to and for withstanding the faid Henrietta Bridget Ashburnham, notwithstanding her miher minority, nority, by and with the consent of the faid John lord Ashburnmay convey ham her father, and the faid Bryan Fairfax, or the survivor of her eftate therein. Persons in prifon on in formation relating to the customs, ex ci se or falt, pleading by the space of one term, judgment to be entred by default, and not them, to convey and affure all her estate and interest in the Isle of Man, and premisses aforesaid, or any part thereof, pursuant to any contract or agreement, which shall be made by virtue of the powers in this act given; and such conveyance or affurance shall be good and effectual in law, to all intents and purposes, as if the faid Henrietta Bridget Ashburnham was of the full age of one and twenty years; any law, custom or usage to the contrary thereof in any wife notwithstanding: and the money to be paid as the confideration of fuch conveyance, shall be paid to fuch person as the high court of chancery shall direct, and when paid, shall be laid out by the direction of the faid court of chancery for the benefit of the faid Henrietta Bridget Ashburnham, her executors, administrators and assigns. XXVII. And be it further enacted by the authority aforesaid, That from and after the twenty third day of May one thousand seven hundred and twenty fix, if any person or persons that now is or are, or shall be in prison for want of fufficient bail (fuch person or persons being taken by Gapias or Capias's issued out of his Majesty's court of exchequer, or any other his Majesty's courts of record at Westminster or Edinburgh) upon any information or informations exhibited in any of the said courts against them or any of them, for having been aiding, assisting, or otherwise concerned in the unshipping out of any ship or veffel, |