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No exemption from dues allowed in United Kingdom on account of reasons herein named.
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4. No exemption from dues shall be allowed in the United Kingdom on account of any one or more of the following reasons; that is to say,
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(1.) On account of any ship being registered at or belonging to any particular country, port, or place, or trading between any particular ports or places :
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(2.) On account of any ship or goods being the property of or being consigned by or to any particular person or body corporate :
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(3.) On account of any goods being destined for sale in any particular town, place, or market :
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(4.) On account of any ship or goods being sent to or from or anchoring or mooring at or being laden or unladen at any particular place in any port, or in the neighbourhood of any port, except where a ship in going to or from or anchoring or mooring at or being laden or unladen at such place derives from the expenditure of the class of dues in question no benefit, or less benefit than ships going to or from or anchoring or mooring at or being laden or unladen at another place in the same port :
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(5.) On account of any goods being the product of or being destined for use at any particular manufactory, place, or district, or any particular class of manufactories: Provided, that nothing in this Act contained shall affect any exemption from dues which has been granted by an Act of Parliament to the owner or occupier of some particular quay, manufactory, or place, as compensation for obstruction to his water frontage or access to his premises, or other injury caused to him by the works authorized by such Act.
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[Ss. 5–9 rep. 56 & 57 Vict. c. 14. (S.L.R.)]
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