500 ABSTR.\(T OF ACTS OF rARL^AMEXT, [aPP. >4** I. 



ragenicnt of tlie Greenland and Davis' Straits whale-fishery, 

 shall be entitled to the same bounties as the like ships or vessels 

 fitted out from Great IJritain.— 26th Geo. III. c. 41. § 12. 



It shall be lawful for the owner of any ship employed or 

 designed to be emj)loyed in the said fishery, to insure the 

 bounty which such owner would be entitled to upon the re- 

 turn of such ship to her proper port ; and on the performance 

 of all other matters directed and appointed to be performed 

 for obtaining the said bounty. — 26th Geo. III. c. 41. § 13. 



Whale-fins, oil, or blubber of whales, seal-oil, or seal-skins, 

 or any other produce of seals, or other fisli or creatures taken 

 or caught in the said Greenland seas or Davis"" Straits, or in 

 the seas adjacent, by British subjects usually residing in Great 

 Britain or Ireland, or the islands of Guernsey, Jersey, Alder- 

 ney, Sark, or Man, in British built ships or vessels, owned 

 and navigated as befoi-e required, in regard to the bounties, 

 shall and may be imported into Great Britain, without pay- 

 ing any custom, subsidy, or other duty for the same *, ex- 

 cepting only the duties imposed on articles of British fishing, 

 by consolidation act of tlie 49th Geo. III. c. 98. Table (A), 

 inwards -j*. 



* Thus far the original act of 26th Geo. III. c. 41. § 14. continues in force, 

 .subject only to the annexed exception. For the oath required by the next sec- 

 tion of this act, that the cargo was caught by the crews of such ships, other 

 proof is substituted, as stated in act 49th Geo. III. c. 98. § 37. 



-f- Under the regulations of the act 26th Geo. III. c. 41. whale-fins, oil, or 

 blubber of whales, seal-oil, or setd-skins, &c. were permitted to be imported free 

 of duty ; but in the year 1797, a duty of ICs. lOd. per ton was laid on "train-oil, 

 or blubber, lish-oil, or oil of seals, or other creatures living in the seas, not other- 

 wise enumerated or described" by the Tonniige-duty act, 38th Geo. III. c. 76. 

 Table (A) inwards. And upon oti:er produce of the fisheries, such as whale- 

 fins, skins, &c. because not particularly enumerated or described, a duty of 

 3 per cent, was imposed by the same act. This act, by which blubber and oil were 

 equally charged, though these articles bear a proportion to each other as 3 to 4 

 nearly, was amended by 29th and 4()th Geo, III. c. 51. § 1. whereby blubber 

 was permitted to be boiled into oil, inider the inspection of the proper officers, 

 and such oil admitted to entry, and tlie duty pai.l thereon. An alteration seems 

 to have been intended to be made by 42d Geo. III. c. 43. Table (A) inwards; 

 fcut the Consolidation Act of the 43d Geo. III. c. QS. being passed so soon after 



