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All lineris, to be landed in the Isle of Man, must be exported from Great Britain or Ireland: glass and woollen goods, from Great Britain.

Tea, spirits, coffee, chocolatë, tobacco, glass, coals, silks, wrought or unwrought, salt, and wine must not, on any account, be exported from the Isle of Man.

It is a remarkable circumstance, that the act, immediately following this, is one for laying a duty, in America, on English goods imported, neither nation having any representatives in the British parliament.

We learn, by a subsequent act of the same year, that, with the suppression of the contraband trade, the harbour-dues had nearly ceased, and that the harbours had become ruinous. The old duties were therefore repealed, and the following levied : Herring boats, 10s. per annum ; not a

new duty, but à new modification

and appropriation of an old one. Any ship belonging to his Majesty's subó jects, in ballast only, putting into har- s. d.

bour ........................... Oli per com The same, with cargo ............. 02 The same, if repaired there, the additi

onal sum of .................... 01 Any foreign ship in ballast only ...... 09

Tobacco ....

S. d. The same with cargo, not breaking bulk 0 3 The same, breaking bulk, the additional

sum of.......................... 0 2 The same, if repaired there, the addi

tional sum of ........ ........ 02 The same, only anchoring in any of the bays .........

...... 26 Also, on all spirits and wines imported.. 2 6 per tun

........ 1 6 per hhd. Tea .............................20 per cwt. Coffee ........ ..................... 10 ditto. Foreign goods not specified 10s. per cent. ad valorem. British goods not specified, salt excepted, 5s. ad valorem.

In 1767 a Manks post-office was established; and all regulations relative to the post-office of Great Britain were extended to this island. It was ordered, that a packet should sail weekly between Whitehaven and Douglas. The postage of each single letter was, at first, two-pence; but, when the rates of postage were increased throughout Great Britain, this sum was raised to three-pence.

The expenditure of the island being found greater than the revenue, the following additional duties were imposed in 1780:

Rum, 6d. per gallon, making with the former duty 25. Tobacco 1d. per lb. ......

........ 2d. Hemp, iron, deal boards, and timber from foreign

parts, 5 per cent. ad valorem, making, with the former duty, 71 per cent. '

French wine, 4l. per tun, making with the former duty 8l. Other wine.. 21. ....... ......................... 416 The duties on tea and coffee were withdrawn, and the following substituted:

Bohea tea *............ Os. 6d. per lb.
Green tea ............10

Coffee ................ 0 4 The allowance of British spirits being more than the demand was reduced from 50,000 to 40,000 gallons; and the allowance of rum increased from 30,000 to 40,000 gallons, 30,000 to be imported from England, and 10,000 from Scotland.

The importation of wine, in any vessel of less than seventy tuns burden was prohibited. : No. goods, fresh fish excepted, were allowed

to be exported from the Isle of Man without a "warrant from the custom-house.

In a subsequent year, the quantity of refined sugar to be annually imported was limited to

400 cwt. fully refined.

10 cwt. bastard lumps. The whole quantity to be shipped ạt Liverpool, and landed at Douglas ; and no part of it to be, on any account, re-exported.

* All tea not green.

In 1798 the importation of British spirits wa prohibited; but instead of them were allowed,

10,000 gallons brandy, subject to a duty of 3s. per gallon.

10,000 ditto geneva ................ 3s. ditto. to be shipped from England to Douglas only, in casks containing not less than one hundrei gallons.

The annual allowance of tobacco having been reduced from 120,000 lbs. to 40,000 lbs. was in. creased to 60,000lbs.

All wine was subjected to an additional duty of 81. per tun, making, with the former duties, 161. per tun, for French wine, and 121. for other wine: and was to be landed at Douglas only, in packages containing not less than one hogshead; the annual allowance being seventy tuns.

Hops entitled, on exportation from England, to a drawback of the whole duty, were made subject to the duty of 11d. per lb.

Since this period little, if any, variation in the duties has been made. All goods of limited quantity must be imported under licence. The collector is obliged to give one month's notice of the expiration of licences, and take in, for the space of fourteen days, all petitions for new ones. If such of the petitioners as are inhabi

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tants require goods equal to the quantity limited, they have the preference over foreigners: if they require a greater quantity, the licences are granted in rateable proportions. The petitions for imports from England are transmitted to the commissioners at London ; and those for Scotland to the commissioners for Edinburgh; and the quarterly accounts of all such importations are transmitted in the same manner. The counterfeiting of a licence subjects the offender to a fine of 5001. and the taking of a fee for one subjects the collector or other officer to a fine of 501. On the licences being granted, the parties are obliged to give bond to import the goods therein mentioned, the penalty not exceeding twice the amount of the duties upon such goods. If the quantities, limited by any act of parliament, be found insufficient for the consumption of the natives, the lords of the treasury may inerease the allowance, giving orders to the commissioners accordingly,*

From the sale of the island to the year 1792, the expenditure of the island was equal to or greater than the revenue.

* 41 Geo. III. c. 54.

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