1781: 21 George 3 c.28: An Act for allowing further Time for the Exportation of, or Payment of the Duties upon Bugles, when warehoused upon Importation into this Kingdom; and for obviating a Doubt with respect to charging the Duties on Rum imported from Scotland into the Isle of Man.
‘WHEREAS by an Act, made in the fifth Year of the Reign of his present Majesty
[Act 5 Geo. III. recited.]
(intituled, An Act for more effectually supplying the Export Trade of this Kingdom to Africa, with such coarse printed Callicoes, and other Goods of the Product or Manufacture of the East Indies, or other Places beyond the Cape of Good Hope, as are prohibited to be worn and used in Great Britain; for encouraging the Importation of Bugles into this Kingdom; for the better Supply of the Export Trade thereof; and for discontinuing the Bounty payable in Great Britain, and all Bounties and Allowances in Ireland, upon the Exportation of Corn, Grain, Malt, Meal, and Flour from thence to the Isle of Man), it is, amongst other Things, enacted and provided, That if such Bugles as shall be imported into this Kingdom, and lodged and secured in such Warehouse belonging to his Majesty, his Heirs and Successors, as in and by the said recited Act is prescribed, shall not be either exported, or the full Duties paid for the same, within five Years from the Importation thereof, but shall then continue and be still remaining in the said Warehouses, in such Case it shall and may be lawful for the Commissioners of the Customs for the Time being, or any three or more of them, to cause the said Bugles, so remaining, to be publicly sold, in Manner and for the Purposes therein prescribed:
[Act 16 Geo. III.]
And by another Act, made in the sixteenth Year of the Reign of his present Majesty, the Term granted by the said first recited Act was enlarged to ten Years: And whereas it has been usual to export such Bugles from this Kingdom to Africa in Exchange for Negroes, to be carried from thence to the British Colonies in America, which Trade being much interrupted by the Disturbances and Rebellion in several of those Colonies, great Quantities of such Bugles do now remain warehoused at several Ports in this Kingdom, and cannot be disposed of without great Loss to the Proprietors thereof; and it is therefore expedient to enlarge the Time limited by the said recited Acts for the Exportation of such Bugles, or paying the Duty for the same:’ May it therefore please your Majesty that it may be enacted; and be it enacted by the King’s most Excellent Majesty, by and with the Advice and Consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the Authority of the same,
[The aforesaid Term of ten Years further extended for ten Years, in relation to Bugles imported before the passing of this Act, and warehoused, &c.]
That for such of the said Bugles as have been imported into this Kingdom before the passing of this Act, and lodged and secured in any Warehouse belonging to his Majesty, as in and by the said first recited Act is prescribed, and still remain unsold, the said Term of ten Years shall be extended and enlarged for the further Term of ten Years, from the Importation thereof; any Thing in the said Acts, or any other Law, Custom, or Usage, to the contrary in anywise notwithstanding.
[20 Geo. III. Cap. 42. recited.]
II. ‘And whereas, by an Act made in the twentieth Year of the Reign of his present Majesty (intituled, An Act for granting to his Majesty several additional Duties upon certain Goods imported into the Isle of Man; and for better regulating the Trade, and securing the Revenues, of the said Island), it is, amongst other Things, enacted, That, from and after the fifth Day of July, one thousand seven hundred and eighty, the Commissioners of his Majesty’s Customs in Great Britain respectively, or any three of them, shall and may grant Licence to any of his Majesty’s Subjects to export, from any Port of England into the Port of Douglas in the Isle of Man, thirty thousand Gallons of Rum, the Produce of the British Plantations; and from any Port of that Part of Great Britain called Scotland, ten thousand Gallons of such Rum, in one Year, in such Manner, and under the same Regulations in all Respects, as if the said last mentioned Quantity had been originally limited and prescribed in and by an Act made in the seventh Year of his present Majesty’s Reign (intituled, An Act for encouraging and regulating the Trade and Manufactures of the Isle of Man, and for the more easy Supply of the Inhabitants there with a certain Quantity of Wheat, Barley, Oats, Meal, and Flour, authorised by an Act made in this Session to be transported to the said Island), instead of the Quantity therein mentioned: And whereas Doubts have arisen upon the Construction of the said Acts, whether Rum imported into the Isle of Man from Scotland is chargeable with the same Duties as Rum imported from England into the said Island:’ Now, to obviate those Doubts, be it enacted and declared by the Authority aforesaid,
[Rum imported into the Isle of Man from Scotland, to pay the same Duties as Rum imported from England.]
That all Rum which hath been or shall be imported into the Isle of Man from that Part of Great Britain called Scotland, under the Regulations and Limitations by the said Acts directed and prescribed, shall be subject to, and pay the like and equal Duties as are now payable to his Majesty, by virtue of the aforesaid Acts, for and upon Rum imported into the said Isle of Man from that Part of Great Britain called England.
Source: Ruffhead, Statutes at Large, Vol. 14.