under the management of the commissioners of the customs in Scotland for the time being. drawbacks XVII. And be it further enacted, That the several duties re- Duties an spectively inserted, described, and set forth in figures in the said Tables hereunto annexed, marked (A.) and (B.) as the additional levied and duties of customs, whether charged and payable on the several paid. goods, wares, and merchandize, specified therein, according to the value thereof, or otherwise, and the drawbacks of the duties of customs upon, for, or in respect of such goods, wares, and merchandize, may and shall be respectively ascertained, managed, raised, levied, collected, answered, paid, recovered, and allowed, (except where any alteration is expressly made by this act), in such and the like manner, and by the same means, ways, or methods, as former duties of customs and drawbacks of duties of customs, upon goods, wares, or merchandizes in general; and also by any such special means, ways, or methods, respectively, as former duties of customs and drawbacks of duties of customs upon goods, wares, or merchandize, of the same sorts or kinds, were or might be ascertained, managed, raised, levied, collected, answered, paid, recovered, and allowed; and the goods, wares, or merchandize, whereon duties of customs are by this act charged, and drawbacks of duties of customs allowed upon the importation thereof into or exportation thereof from Great Britain, or on any other account whatever, shall be, and the same are hereby made subject and liable to all and every the conditions, regulations, rules, restrictions, seizures, and forfeitures, to which goods, wares, or merchandize, in general, and also all and every the special conditions, rules, regulations, restrictions, seizures, sales, and forfeitures respectively, to which the like: goods, wares, or merchandizé, were subject and liable by any act or acts of parliament in force on and immediately before the said tenth day of May one thousand eight hundred and six, respecting the revenue of customs, except where any alteration is expressly made by this act; 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 o fence whatever committed against or in breach of any act or acts of parliament in force on or immediately before the said tenth day of May one thousand eight hundred and six, made for securing the revenue of customs, or for the regulation or improvement thereof, and the several clauses, powers, provisions, and directions, contained in any such act or acts, shall (unless where expressly altered by this act) 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 customs and drawbacks of duties of customs hereby charged and allowed, in as full and ample manner, to all intents and purposes whatever, as if all and every the said acts, clauses, provisions, powers, directions, fines, pains, penalties, or forfeitures, were particularly repeated and reenacted in the body of this act, and made part thereof. XVIII. And Duties to be paid into the Exchequer. Limitation of actions. Continuance of duties. Act may be XVIII. And be it further enacted, That all the monies arising by the said duties, (the necessary charges of raising and accounting for the same excepted,) shall from time to time be paid into the receipt of his Majesty's Exchequer at Westminster, distinctly and apart from all other branches of the publick revenues, and that there shall be provided and kept in the office of the auditor of the said receipt of exchequer, a book or books in which all the monies arising from the said respective duties, and paid into the said receipt as aforesaid, shall be entered separate and apart from all other monies paid or payable to his Majesty, his heirs and successors, upon any account whatever; and the said monies so paid into the said receipt shall from time to time, as the same shall be paid into the said receipt, be issued and applied to such services as shall then have been voted by the commons of the united kingdom of Great Britain and Ireland in parliament assembled, for the service of the year one thousand eight hundred and six, or shall be voted by the said commons for the service of any subsequent year; and the commissioners of his Majesty's trea sury now or for the time being, or any three or more of them, or the high treasurer for the time being, are or is hereby authorised and empowered to issue and apply the same accordingly. XIX. And be it further enacted, That if any action or suit shall be brought or commenced against any person or persons for any thing done in pursuance of this act, such action or suit shall be commenced within three calendar months next after the fact committed, and not afterwards, and shall be laid in the county or place where the cause of complaint did arise, and not elsewhere; and the defendant or defendants, in every such action or suit, may plead the general issue, and give this act and the special matter in evidence at any trial to be had thereupon; and if the jury shall find for the defendant or defendants in any such action or suit, or if the plaintiff or plaintiffs shall be nonsuited, or discontinue his, her, or their action or suit, after the defendant or defendants shall have appeared, or if, upon demurrer, judgement shall be given against the plaintiff or plaintiffs, the defendant or defendants shall have treble costs, and have the like remedy for the same as any defendant hath in any other cases to recover costs by law. XX. And be it further enacted, That the duties granted by this act shall continue in force during the present war, and for six months after the expiration thereof, by the ratification of a definitive treaty of peace. of the XXI. And be it further enacted, That this act, or any altered or re- provisions thereof, may be varied, altered, or repealed, by any pealed this act or acts to be made in this present session of parliament. session. TABLES referred to in this Act. Table (A.) A TABLE of Additional Duties of Customs payable on the Importation into Great Britain of the Goods, Wares, and Merchandize, therein enumerated or described, not being imported by the United Company of Merchants of England trading to the East Indies. And of Additional Duties of Customs payable on the Exportation from Great Britain of the Goods, Wares, and Merchandize, therein enumerated or described. Also of Additional Duties of Customs, payable on the Goods, Wares, and Merchandize therein enumerated or described, brought or carried Coastwise, or from Port to Port within Great Britain. INWARDS. Sugar, for every £.100 of the produce and amount of the duties of customs due and payable thereon, (except as herein-after mentioned,) an additional duty of All other goods, wares, and merchandize, for every 4.100 of the produce and amount of the duties of customs due and payable thereon, (except as herein-after mentioned,) an additional duty of Except Cotton Wool, Tobacco, b Wine, Wood, viz. Deals above seven inches in width, being eight feet in These additional duties are not to be charged on the produce and amount of the additional duties of customs granted by an act of the forty-third year of his present Majesty, intituled, "An act for granting to his Majesty, during the present war, and until the ratification of a definitive definitive treaty of peace, additional duties on the importation and exportation of certain goods, wares, and merchandize, and on the tonnage of ships and vessels in Great Britain;" or by an act of the forty-fourth year of his present Majesty, intituled, "An act for granting to his Majesty during the present war, and for six months after the expiration thereof, by the ratification of a definitive treaty of peace, additional duties on the importation of certain goods, wares, and merchandize into Great Britain, and on goods, wares, and merchan dize, brought or carried coastwise within Great Britain," or by an act of the last session of parliament, intituled, "An act for granting to his Majesty additional duties within Great Britain, on certain goods, wares, and mer chandize, imported into, or brought or carried coast. wise." See the Act to which this Table is annexed. OUTWARDS. Goods, wares, and merchandize, not being of the DUTY. 868 8 6 8 These additional duties are not to be charged on the produce and amount of the additional duties of customs granted by an act of the forty-third year of his present Majesty, intituled, "An act for granting to his Majesty, during the present war, and until the ratification of a definitive treaty of peace,'additional duties on the importation and exportation of certain goods, wares, and merchandize, and on the tonnage of ships and vessels in Great Britain.' COASTWISE. Goods, wares, and merchandize, brought or carried coastwise, or from port to port within Great Britain, for every 100 of the produce and amount of the duties of customs due and payable thereon, (except as herein-after mentioned,) an additional duty of Note, DUTY. £. s. d. 8 6 8 Coals, Coals, viz. used for smelting copper and tin ores within the counties of Cornwall and Devon, or which shall be used in fire engines for the draining water out of the mines of tin and copper, within the county of Cornwall. This additional duty on such coals shall be repaid in like manner, as the other duties on coals so used; and for the conditions, regulations, and restrictions, under which those duties shall be so repaid, see 9 Ann. cap. 6.-14 Geo. 2. cap. 41. used in calcining or smelting copper and-lead ores within the Isle of Anglesey, or which shall be used in fire engines for draining water out of the mines of copper and lead within the said isle. This additional duty on coals so used shall be repaid in like manner as the other duties on such coals are directed to be allowed by any act or acts of parliament whatever; and for the conditions, regulations, and restrictions, under which those duties shall be so repaid, see 26 Geo. 3. cap. 104. used for any purpose relating to carrying on the works for the manufacturing of tinplates, and for other purposes at Pennygored in the county of Pembroke, called the Pennygored works. This additional duty on coals so used shall be repaid, under the conditions, regulations, limitations, and restrictions, directed by the 85 Geo. 3. cap. 39. and 43 Geo. 3. cap. 70. Cinders, coals, and culm, shipped coastwise, at any port in Great Britain, and delivered in any part beyond the seas, before the duties due on the exportation thereof shall have been paid. This additional duty on such cinders, coals, and culm, shall be repaid in like manner as the other duties on cinders, coals, and culm, so shipped and delivered; and for the conditions, regulations, and restrictions, under which the said duties shall be so repaid, see 25 Geo. 31 cap. 54.1 ་ This additional duty on goods, wares, and merchandize brought or carried coastwise, or from port to port in Great Britain, is not to be charged on the produce and amount of the additional duties of customs granted by an act of the forty-third year of his present Majesty, intituled, "An act for granting to his Majesty during the present war, and until the ratification of a definitive treaty of peace, additional duties on the importation and exportation of certain goods, wares, and merchandize, and on the tonnage of ships and vessels in Great Britain;" or by an act of the forty-fourth year of his present Majesty, intituled, "An act for granting to his Majesty during the present war, and for six months VOL. XLVI. E after |