SPIRITS, TEA, and TOBACCO, continued.

and Tea respectively, together with the Casks, or packages containing the same, and also every such vessel or boat, together with all the guns, furniture, ammunition, tackle, and apparel thereof, shall be FORFEITED. 8 and 9 Vict. c. 94, s. 22.

MANX VESSELS. All vessels registered at any port in the said Isle of Man, and bonâ fide the property of inhabitants thereof, being so registered, as of the burthen of 50 tons, shall, with regard to Coasting Trade between the Isle of Man and the United Kingdom, be entitled to all the privileges to which vessels registered in the United Kingdom as of 60 tons burthen are by law entitled. 8 and 9 Vict. c. 94, s. 26.

AN

ABSTRACT OF THE TRADE

WITH

THE ISLANDS

OF

GUERNSEY, JERSEY, ALDERNEY, AND SARK.

THE Trade between the United Kingdom, and the Islands of Guernsey, Jersey, Alderney, and Sark, is considered a Foreign Trade; or as trading to parts beyond the seas, and is governed by the laws of importation and exportation, as laid down in the second volume of this work.

THE TRADE TO BE CARRIED ON IN BRITISH SHIPS.

No Goods shall be imported into the United Kingdom from the Islands of Guernsey, Jersey, Alderney, and Sark, except in British ships; nor shall any goods be exported from the United Kingdom to the said Islands, or carried from any of the Islands of Guernsey, Jersey, Alderney, Sark, or Man, to any other of such Islands, or from one part of any of such Islands to another part of the same Island, except in British ships, on forfeiture of the goods and ship, and of 1007. by the master of the vessel. 8 and 9 Vict. c. 88, ss. 6, 7, 9, and 24.

All bonded goods may be exported to Guernsey and Jersey, in regular traders of not less than 40 tons.Min. Com. Cus. 12th January, 1832.

GOODS. Any goods of the growth of the Islands

GOODS, continued.

of GUERNSEY, JERSEY, ALDERNEY, and SARK, and any Goods manufactured in the said Islands from materials of the GROWTH of the said Islands, or from materials NOT SUBJECT TO DUTY IN THE UNITED KINGDOM, or from materials upon which the duty has been paid in the United Kingdom, and upon which no drawback has subsequently been granted, may be imported into the United Kingdom from the said Islands respectively, without payment of any duty; and such goods shall not be deemed to be included in any charge of duties imposed by any Act hereafter to be made on the importation of goods generally from parts beyond the seas: Provided always, that such goods may nevertheless be charged with any proportion of such duties as shall fairly countervail any duties of Excise, or any coast duty payable on the like goods the produce of the part of the United Kingdom into which they shall be imported, or payable upon any of the materials from which such goods are manufactured; provided also, that all goods manufactured in any of the said Islands, from any other materials than the materials aforesaid, shall be deemed and taken to be FOREIGN goods. 8 and 9 Vict. c. 86, s. 42.

under the same Re

SPIRITS (plain) manufactured or distilled in the Islands of GUERNSEY, JERSEY, ALDERNEY, or Spirits of the nature of plain British Spi- SARK. All Spirits of the nature or rits, manufactured quality of plain British Spirits, manufacin the Islands, and tured in any of the islands aforesaid, and imported into the United Kingdom, imported into any part of the United to be denominated Kingdom, shall be denominated plain plain British Spi- British Spirits, and shall be imported rits, and imported only under such denomination, and at the gulations of Excise like strength, and in casks of the same as Spirits removed size, and vessels of the same tonnage, as from Scotland or the like Spirits manufactured in England, Ireland, &c. Scotland, or Ireland may be removed from one of the said parts of the United Kingdom into another; and the said Spirits, when so imported from any of the said islands, shall, upon such importation, and before landing, be entered under the like denomination with the proper officer of Excise at the port at which such Spirits are imported, subject to the provisions afore

SPIRITS, continued.

said, and under the like regulations, pains, penalties, and forfeitures as are imposed in such respect on plain British Spirits under any law or laws of Excise, and subject to the several provisions, clauses, and enactments (except so far as altered by this Act) of any law or laws of the Customs respecting the declaration and certificate of produce, and other regulations required by the said last-mentioned laws to be observed respecting Goods the produce or manufacture of any of the said islands, and imported into any part of the United Kingdom, and respecting such Goods when subject to any countervailing duties or regulations of Excise; and all such Spirits so imported shall, on arrival in England, Scotland, or Ireland respectively, be dealt with in all respects as if the same had been distilled and made in the country into which the same have been so imported, and shall be removed by permit as Spirits of the like kind or denomination are directed to be removed by permit under the laws of Customs and Excise; and the person or persons to whom the same are sent for sale shall have the same privileges, and be subject to the like licenses, regulations, and penalties in respect of such Spirits, as rectifiers, dealers in and retailers of Spirits in the country into which such Spirits have been imported, and as if such Spirits had been distilled in the same.-8 and 9 Vict. c. 65, s. 3.

When so imported, to be dealt with as Spirits the manufacture of that part dom into which imof the United King

ported.

manufacture of the

dom. The Decla

No Spirits of the produce or manufacture of any of the said islands, and imported into any part of the United Kingdom, shall be deemed Plain Spirits, the or taken to be plain British Spirits under Islands aforesaid, to this Act, unless the same are made and be made from the distilled from the same materials as the same materials as in like Spirits are directed to be made when the United Kingdistilled in the United Kingdom; (vide- ration and Certifilicet,) Malt, Corn, or Grain, or any mix- cate of Produce to ture thereof, or Sugar only, or Potatoes certify the same, only, or Mangel-wurzel only; and the under pain of Fordeclaration and certificate of produce re- Certificate. feiture for any false quired by the laws of the Customs shall specify the particular materials aforesaid from which such

SPIRITS, continued

Spirits have been manufactured; and in case any dispute arises thereupon, the proof that such Spirits have been made and distilled from such materials as aforesaid shall lie upon the importer, owner, or claimer thereof; and if any such declaration or certificate as aforesaid is found to be false in any of the particulars aforesaid, or in any particular therein mentioned, and required to be inserted therein by the laws of the Customs, all the Spirits imported thereon, or to which such declaration or certificate relates, shall be forfeited, and may be seized by any officer of Customs or Excise.-8 and 9 Vict c. 65, s. 4. No Spirits of the nature or quality of British Brandy or British Compounds, or any Spirits Spirits of the nature of British Brandy other than plain British Spirits, as the or Compounds, the same are respectively denominated and manufacture of any described in the Laws of Excise and by of the said Islands, this Act, the produce or manufacture of prohibited to be imported. any of the said islands, shall be imported into any part of the United Kingdom, on pain of the forfeiture thereof, and of all casks or other packages, and of the vessel or boat, used in the removal or importation thereof, which may be seized by any officer of Customs or Excise; and the importer thereof, and every person concerned therein, shall for every such offence incur the penalty of One Hundred Pounds; and all such penalties and forfeitures may be sued for, recovered, and applied as any other penalties or forfeitures under any of the Laws of the Customs or Excise.-8 and 9 Vict. c. 5, s. 5.

Any Spirits of the produce or manufacture of any of All Channel Island the islands aforesaid may, if imported Spirits may be en- for exportation only, be imported into tered to be ware- the United Kingdom, to be entered and housed for Expor- warehoused for exportation only, under the provisions of any law or laws of the Customs in force for the time being made for the warehousing of goods without payment of duty upon the first entry thereof.-8 and 9 Vict. c. 65, s. 6.

tation.

This Act shall be deemed to have commenced, and shall take effect from and after the from 8th August, Eighth Day of August, One thousand

Act to commence