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imported as aforesaid, from whence the same might lawfully have been Imported before the making of the said acl of the sixth year of his said late Majesty's reign, one stilling: for every pound of tea imported as aforesaid from Holland or any other country, not the place of its growth or usual stripping, two shillings and fix pence \ and so proportionally for any greater or lesser quantity of any the commodities imported as aforesaid, respectively: zuhicb said several rates and duties herein before particularly mentioned were, by several acls of parliaments continued and made payable to her said Majesty, her heirs and successors, to the twenty fourth day of June one thousand seven hundred and fourteen. And ivhereas by an acl of parliament made in the seventh year of the reign of her said late majesty

7 Ann. c. 7. Queen Anne, intituled, An act for enlarging the capital stock of the bank of England, and for raising a further supply to her Majesty for the service of the year one thousand seven hundred and nine, all the said several rates and duties upon coffee, cocoa nuts, chocolate, cocoa pa/le and tea, herein before particularly mentioned, which stould be imported or brought into Great Britain from and after the tiventy third day of June one thousand seven hundred and fourteen, stould be paid and payable to her said Majefiy, her heirs and successors for ever, for the purposes in the said las mentioned acl expressed, subjeel nevertheless to the proviso or condition of redemption in the same acl contained relating thereto. And whereas by an ad made in the tenth year of the reign of her said late majefiy Queen

To Ann. c. 26. Anne, amongst other things for laying additional duties upon hides

sect. 32. and skins, vellom and parchment, and new duties on starch, coffee, tea, drugs, gilt and silver wire, several new rates and duties upon all coffee and tea, zuhich stould be imported or brought into Great Britain, at any time or times within or during the term of thirty two years-, to be reckoned from the seventeenth day of June one thousand seven hundred a7id twelve, over and above all other customs, subsidies and duties imposed upon or playable for the same; that is to fay, for all coffee imported as aforejaid, twelve pence for every pound weight averdupois, and proportionably for a greater or lesser quantity : for all kinds of tea imported from any place or places ivithin the limits of the charter granted to the East-India company, two shillings for every such pound weight; and for all kinds of tea imported from any other place or places, five finllings for every such pound weights

% Geo. j, c. 7. and proportionably for greater or lesser quantities of tea. And whereas by an acl made in the third year of your Majefiy s reign, amongst other things, for redeeming the duties and revenues which were set-? tied to pay off principal and interest on the orders made forth on four lottery-acls passed in the ninth and tenth years of her said late Majesty's reign, the said last mentioned rates and duties upon coffee and tea are continued and made payable to your Majesty, your heirs and successors for ever, for the purposes in the fame acl prescribed and dire tied, subject to such provisoes and powers of redemption, as are in and. by' the fame acl contained and prescribed of and concerning the same, as by the said several atts, relation being had to them refpeclive

Re^sons for fy^ more at large may appe&r. And whereas the duties now fubrtptium^ the sthng upon coffee, tea, cocoa nuts, chocolate and cocoa paste are or adduiondj ^ may may be very much lessened^ not only by the clandestine importation duty,, and thereof from parts beyond the seas, but also by the fraudulent f^dufiefsnlanding os the same aft et the same have been exported from ^ stead thereof/ kingdom for foreign parts, and the duties thereupon drawn back, without paying any duties for the fame, contrary to the true intent and meaning of the several acls relating to the said duties, and to the ruin of the fair traders in the said commodities: for remedy whereof, and for the more effectual securing a revenue to your Majesty, to arise by the said coffee, tea, cocoa nuts, chocolate and cocoa paste, we your Majesty's most dutiful and loyal subjects, the commons of Great Britain in parliament assembled, do most humbly beseech 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, That from and after the twenty From the 24th ■fourth day of June one thousand seven hundred and twenty of J"?f J724> four the several duties upon coffee and tea granted (by the said add^onaUu^ act of parliament made in the sixth year of the reign of his said tjes t0 cease, late -majesty King William the Third, and by the said act of Sec. parliament made in the third year of the reign of her said late 6 W. 3. c. 7. majesty Queen Anne, and by the said act of parliament made in l^^^^it] the tenth year of the reign of her said late majesty Queen Anne) for several terms of years in the said respective acts mentioned, and which have been since continued by several acts of parliament and made perpetual (subject to redemption by parliament as aforesaid ;) and the several duties upon cocoa nuts, granted 6 W. 3. c. 7. (by the said act of the sixth year of the reign of his said late majesty King TVilliam, and by the said act of the third year of the reign of her said late majesty Queen Anne) for several terms of years in the fame respective acts mentioned, and which have been since continued by several acts of parliament and made perpetual (subject to redemption by parliament as aforesaid) stiall cease, determine and be no longer paid or payable; any thing in the before-mentioned acts to the contrary thereof in any wife notwithstanding.

II, And be it further enacted by the authority aforesaid, After 24 June That from and after the said twenty fourth day of June, one 1724, no chothousand seven hundred and twenty four no chocolate ready colate ready made or cocoa paste shall be imported or brought into Great m^TM£°TMBritain from any part or parts beyond the seas, upon pain of p0rted,on pain forfeiting all such chocolate ready made and cocoa paste, which of being formalize so brought in contrary to the true intent and meaning suited.

of this act, together with double the value thereof, and the bags, casks, boxes and other package wherein the fame shall be contained.

III. And to the intent that no failure or deficiency may accrue ^fter 24 June or happen in the respective funds to which the duties upon 1724, new incoffee, tea, cocoa nuts, chocolate and cocoa paste, bv this act lanci duties on ^determined, were appropriated and applicable, by th« deter- £°,^ee tea minatipn of the aforesaid duties, and by the prohibition of the chocoUteUP°n

K 4 im

made and sold in Great Britain.

On coffee, % s.
per pound.
^ Geo. 2. c« 24.

Upon tea, 4 s. per pound. A ne<w duty is - laid, instead of ibis, by 18 Geo. 2.. c. 2.6.

Upon chocolate, 1 s. 6 d. per pound.

The King or treasury to appoint commissioners sorthese inland duties'.

.Such commissioners to appoint officers.

The money arising by the said inland duties (deducting the

importation of chocolate ready made and cocoa paste; be it further enacted by the authority aforesaid, That from and after the twenty fourth day of June one thousand seven hundred and twenty four, in lieu thereof, the respective inland duties herein after mentioned, be by this act charged and imposed upon all coffee and tea from thenceforth to be sold in Great Britain^ and upon all chocolate from thenceforth to be made or sold in Great Britain^ to be paid in, manner herein after mentioned; that is to fay,

IV. Upon all coffee so to be sold in Great Britain, a duty after the rate of two shillings per pound weight averdupois, and jn that proportion for a greater or lesser quantity, over and above all customs, subsidies and duties, which (hall then remain payable to his Majesty for the fame upon the importation thereof:

V. Upon all tea so to be fold in Great Britain, a duty after the rate of four shillings per pound, weight averdupois, and in that proportion for a greater or lesser quantity, over and above all customs, subsidies and duties, which shall then remain payable to his Majesty for the fame upon the importation thereof.

VI. And upon all chocolate so to be made or sold in Great Britain, a duty after the rate of one (hilling and six pence per pound weight averdupois, and in that proportion for a greater pr lesser quantity, to be paid by the respective makers or sellers thereof.

VII. And for the better ascertaining, charging, collecting, levying, raising and securing the several rates and duties by this act imposed upon all coffee and tea, which shall be sold to be consumed in Great Britain, and upon all chocolate which shall be made or fold in Great Britain from and after the said twenty fourth day of June one thousand seven hundred and twenty four, and for preventing frauds concerning the fame; be it further enacted by the authority aforesaid, That such commissioners or persons as his Majesty, his heirs or successors, or any three or more of the commissioners of his Majesty's treasury, or the high treasurer of Great Britain for the time being, shall from time to time, by one or more commission or commissions for that purpose appoint, shall be his Majesty's commissioners for the receipt and management of the said inland duties by this act set and imposed upon coffee, tea and chocolate as aforesaid within Great Britain; which said last mentioned commissioners, or the major part of them respectively, shall ar>d have hereby power, by commission or commissions under their respective hands and seals, to substitute and appoint under them such receivers general, collectors, comptrollers, surveyors and other officers, as shall be requisite and necessary for the purposes aforesaid j and that the said commissioners and officers so to be appointed for the said inland duties upon coffee, tea and chocolate hereby granted, shall have out of the same such salaries and rewards for their respective services in relation to

the *he same duties, as the said commissioners of the treasury, or charges) to be any three or more of them, or the high treasurer for the time P31^ into the being, flu*'] from time to time think reasonable to establish or exc e^uer* allow in that behalf; and that the respective commissioners for the said inland duties hereby imposed upon coffee, tea and chocolate., snail from time to time cause all the monies to arise by or for the same duties (the necessary charges of raising, levying and accounting for the fame excepted) to be paid into the receipt of his Majesty's exchequer distinctly and apart from all other branches of the publick revenues, for the purposes in this act expressed, under the like penalties, forfeitures and disabilities, as are herein after inflicted for diverting or misapplying any money by this act appropriated.

VIII. And be it further enacted by the authority aforesaid, The powers, That all and every the powers, authorities, directions, rules, Sec. in the exmethods, penalties, forfeitures, clauses, matters and things, cl^r^dt0^! which in and by an act made in the twelfth year of the reign f*/thVexecuof King Charles the Second, intituled, An aft for taking away tion of this act:. the court of wards and liveries, and tenures in capite and by knightsservice, and purveyance, and for jettling a revenue upon his Majejiy

in lieu thereof or by any other law now in force relating to his -Majesty's revenue "of excise upon beer, ale or other liquors, are provided, settled or established for managing, raising, levy- yf ing, collecting, mitigating, or recovering, adjudging or ascer-» J'

taining the duties thereby granted, or any of them, (other than in such cases, for which other penalties or provisions are prescribed by this act) (hall be exercised, practised, applied, used and put in execution, in and for the managing, raising, levying, collecting, mitigating, adjudging, ascertaining, recovering and paying the inland duties upon coffee, tea and chocolate hereby granted, during the continuance of this act, as fully and effectually to all intents and purposes, as if all and every the said powers, authorities, rules, directions, methods, penalties, forfeitures, clauses, matters and things were particularly repeated and again enacted in the body of this present act.

IX. And be it further enacted by the authority aforesaid, On or before That on or before the said twenty fourth day of June one thou- *4 June *7*4» sand seven hundred and twenty four all and every druggist, gro- ^ft^&c^to cer, chandler, coffeehouse-keeper, chocolatehouse-fceeper, and fnt'cr at the all and every other person or persons, bodies politick and cor- next office for porate, who (hall then be a seller of or a dealer in coffee, tea or these duties, cocoa nuts, or any or either of them, or mall be a maker or^ouse&c^'sed seller of chocolate, either by wholesale or retail, shall make a so^ keepings true and particular entry in writing of all warehouses, store- coffee,&c. and houses, rooms, mops, cellars, vaults and other places by him, aU coffee, &c. her or them respectively made use of for the keeping of coffee, tea, th?reion-. cocoa nuts or chocolate, or making of chocolate, at the office fng^ocd!for' so be appointed for the said inland duties hereby set and im- every place posed, within the compass or limits whereof such respective not so entred, warehouses, storehouses, rooms, shops, cellars, vaults and an£a11 ,the.

* • ' • • * otherc therein. other places fliall be situated; and also of all coffee, tea, cocoa nuts and chocolate, which at the time of making such respective entries shall be in such warehouses, storehouses, rooms, shops, cellars, vaults and other places, and every of them respectively, upon pain of forfeiting the sum of two hundred pounds for every such warehouse, storehouse, room, shop, cellar, vault or other place which, from and after the said twenty fourth day June one thousand seven hundred and twenty four, shall he so made use of by any such druggist, grocer, chandler, coffeehouse-keeper, chocolatehouse-keeper, or any other person or persons, bodies politick or corporate respectively, without making such entry thereof as aforesaid, together with the coffee, tea, cocoa nuts and chocolate, which shall be found therein, and also the canisters, bags, jars, tubs, boxes, casks and other vessels or package whatsoever containing the same, AU who, after x. And be it further enacted by the authority aforesaid, ^a]lUbecome, That ^ evei7 druggist, grocer, chandler, coffeehousesellers of or keeper, chocolatehouse keeper, and all and every other person dealers in cos- or persons, bodies politick and corporate whatsoever, who, affee> iter the said twenty fourth day of June one thousand'seven hun

entries under twenty f°ur? become a seller or sellers, deader or

like penalties, dealers in coffee, tea, cocoa nuts or chocolate,.either by wholesale .or retail, or maker of chocolate, shall, before he, she or -they shall tak« any such coffee, tea, cocoa nuts or chocolate into his, her or their custody or possession, make the like particular entry in writing of the several and respective warehouses, .storehouses, rooms, shops, cellars, vaults and other places intended by him, her or them respectively to be made use of for the keeping of coffee, tea, cocoa nuts or chocolate, or for the 2001. for eve- making pf chocolate, on pain of forfeiting the sum of two hunry such place dred pounds for every such warehouse, storehouse, room, shop, not so entred, cellar, vault or other place so made use of by such last menand coffee, &c. tjone(j druggist, grocer, chandler, coffeehouse-keeper, chocolatehouse-keeper, or any other person or persons, body politick or corporate respectively, without making such entry as aforesaid; and the coffee, tea, cocoa nuts and chocolate which shall be found therein, and also the canisters, bags, jars, tubs, boxes, casks and other vessels or package whatsoever containing the same. A. XI. And be it further enacted by the authority aforesaid,

YylZlVœTM That from and after the said twenty fourth day of June one iee,&c. to be thousand seven hundred and twenty four no coffee, tea, cocoa brought into nuts or chocolate shall be brought into any such before-mensuch entred tjonecj warehouse, storehouse, room, lhop, cellar, vault or other lo^ke and Pl^e made use of by such druggist, grocer, chandler, coffeecertificate, on housekeeper, chocolatehouse-keeper, or such other person or forfeiture persons, body politick or corporate, without his, her or their thereof, and of £rft givjng notice thereof to the officer for the said inland duties the treble va\hereby set arKj imposed, of the division or place in which such warehouse, storehouse, room, shop, cellar, vault or other place in which such coffee, tea, cocoa nuts or chocolate are intended to be lodged, and producing to the said officer and leaving with him an authentick certificate, signed by the officer for the said

inland

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