1 imported as aforesaid, from whence the fame might lawfully have been imported before the making of the faid act of the fixth year of his faid late Majefty's reign, one filling: for every pound of tea imported as aforefaid from Holland or any other country, not the place of its growth or ufual shipping, two fhillings and fix pence; and fo proportionably for any greater or leffer quantity of any the commodities imported as aforesaid, respectively: which faid feveral rates and duties herein before particularly mentioned were, by feveral acts of parliament, continued and made payable to her faid Majefty, ber beirs and fucceffors, to the twenty fourth day of June one thoufand feven hundred and fourteen. And whereas by an act of parliament made in the Seventh year of the reign of her faid 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 fupply to her Majefty for the fervice of the year one thousand feven hundred and nine, all the faid feveral rates and duties upon coffee, cocoa nuts, chocolate, cocoa paste and tea, herein before particularly mentioned, which should be imported or brought into Great Britain from and after the twenty third day of June one thousand seven hundred and fourteen, should be paid and payable to her faid Majefty, her heirs and fucceffors for ever, for the purpofes in the faid laft mentioned act expreffed, fubje&i nevertheless to the provifo or condition of redemption in the fame act contained relating thereto. And whereas by an act made in the tenth year of the reign of her faid late majesty Queen ro Ann. c. 26. Anne, amongst other things for laying additional duties upon hides and skins, vellom and parchment, and new duties on starch, coffee, tea, drugs, gilt and filver wire, feveral new rates and duties upon all coffee and tea, which should 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 and twelve, over and above all other customs, subfidies and duties imposed upon or payable for the fame; that is to say, for all coffee imported as aforefaid, 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 within the limits of the charter granted to the Eaft-India company, two fhillings for every fuch pound weight; and for all kinds of tea imported from any other place or places, five fillings for every fuch pound weight, 3 Geo. 1, c. 7, and proportionably for greater or leffer quantities of tea. And whereas by an act made in the third year of your Majesty's reign, amongst other things, for redeeming the duties and revenues which were fettled to pay off principal and intereft on the orders made forth on four lottery-acts paffed in the ninth and tenth years of her faid late Majefy's reign, the faid last mentioned rates and duties upon coffee and tea are continued and made payable to your Majesty, your heirs and fucceffors for ever, for the purposes in the fame act prescribed and directed, fubject to fuch provifoes and powers of redemption, as are in and by the fame act contained and prefcribed of and concerning the fame, as by the faid several acts, relation being had to them refpectively, more at large may appear. And whereas the duties now fubfifting upon coffee, tea, cocoa nuts, chocolate and cocoa paste are or fect. 32. Reafons for repealing the additional land duties in may be very much leffened, not only by the clandeftine importation duty, and thereof from parts beyond the feas, but also by the fraudulent re- granting inlanding of the fame after the fame have been exported from this 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 feveral acts relating to the faid duties, and to the ruin of the fair traders in the faid commodities: for remedy whereof, and for the more effectual fecuring a revenue to your Majesty, to arise by the faid coffee, tea, cocoa nuts, chocolate and cocoa paste, we your Majefty's most dutiful and loyal fubjects, the commons of Great Britain in parliament affembled, do moft humbly befeech your Majefty, that it may be enacted; and be it enacted by the King's moft excellent majesty, by and with the advice and confent of the lords fpiritual and temporal and commons, in this prefent parliament affembled, and by the authority of the fame, That from and after the twenty From the 24thfourth day of June one thousand seven hundred and twenty of June 1724, four the feveral duties upon coffee and tea granted (by the faid act of parliament made in the fixth year of the reign of his faid ties to cease, late majesty King William the Third, and by the faid act of &c. parliament made in the third year of the reign of her faid late 6 W. majesty Queen Anne, and by the faid act of parliament made in 3 & 4 Ann. c.4. the tenth year of the reign of her faid late majesty Queen Anne) for several terms of years in the faid refpective acts mentioned, and which have been fince continued by several acts of parliament and made perpetual (fubject to redemption by parliament the faid former additional du 3. C. 7. 10 Ann. c. 26. as aforefaid;) and the several duties upon cocoa nuts, granted 6 W. 3. c. 7. made or cocoa II. And be it further enacted by the authority aforefaid, After 24 June That from and after the faid 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 Britain from any part or parts beyond the feas, upon pain of ported,on pain forfeiting all such chocolate ready made and cocoa pafte, which of being forfhall be fo brought in contrary to the true intent and meaning feited. of this act, together with double the value thereof, and the · bags, cafks, boxes and other package wherein the fame shall be contained. paste to be im III. And to the intent that no failure or deficiency may accrue After 24 June or happen in the respective funds to which the duties upon 1724, new incoffee, tea, cocoa nuts, chocolate and cocoa pafte, by this act land duties on determined, were appropriated and applicable, by the deter- coffee and tea fold, and upon mination of the aforefaid duties, and by the prohibition of the chocolate K 4 im tain. made and fold importation of chocolate ready made and cocoa pafte; be it furin Great Bri- ther enacted by the authority aforefaid, That from and after the twenty fourth day of June one thousand feven hundred and twenty four, in lieu thereof, the refpective inland duties herein after mentioned, be by this act charged and impofed upon all coffee and tea from thenceforth to be fold in Great Britain, and upon all chocolate from thenceforth to be made or fold in Great Britain, to be paid in manner herein after mentioned; that is to fay, On coffee, S. Upon tea, 4 s. 2. C. 26. Upon chocolate, 1 s. 6 d. per pound. The King or IV. Upon all coffee fo to be fold in Great Britain, a duty after the rate of two fhillings per pound weight averdupois, and in that proportion for a greater or leffer quantity, over and above all customs, fubfidies and duties, which fhall then remain payable to his Majefty 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 fhillings per pound weight averdupois, and in that proportion for a greater or leffer quantity, over and above all cuftoms, fubfidies and duties, which fhall then remain payable to his Majefty for the fame upon the importation thereof. VI. And upon all chocolate fo to be made or fold in Great Britain, a duty after the rate of one fhilling and fix pence per pound weight averdupois, and in that proportion for a greater or leffer quantity, to be paid by the respective makers or fellers thereof. VII. And for the better afcertaining, charging, collecting, treasury to ap: levying, raifing and fecuring the feveral rates and duties by this point commif fioners forthefe act impofed upon all coffee and tea, which shall be fold to be inland duties. confumed in Great Britain, and upon all chocolate which fhall Such commiffioners to appoint officers. The money arifing by the faid inland duties (deducting the be made or fold in Great Britain from and after the said twenty fourth day of June one thousand feven hundred and twenty four, and for preventing frauds concerning the fame; be it further enacted by the authority aforefaid, That fuch commiffioners or persons as his Majefty, his heirs or fucceffors, or any three or more of the commiffioners of his Majefty's treasury, or the high treasurer of Great Britain for the time being, fhall from time to time, by one or more commiffion or commiffions for that purpose appoint, shall be his Majefty's commiffioners for the receipt and management of the faid inland duties by this act fet and impofed upon coffee, tea and chocolate as aforefaid within Great Britain; which faid laft mentioned commiffioners, or the major part of them refpectively, fhall and have hereby power, by commiffion or commiffions under their respective hands and feals, to substitute and appoint under them fuch receivers general, collectors, comptrollers, furveyors and other officers, as fhall be requifite and neceffary for the purpofes aforefaid; and that the faid commiffioners and officers fo to be appointed for the faid inland duties upon coffee, tea and chocolate hereby granted, fhall have out of the fame fuch falaries and rewards for their respective services in relation to the the fame duties, as the faid commiffioners of the treasury, or charges) to be any three or more of them, or the high treasurer for the time paid into the exchequer. being, fhall from time to time think reasonable to establish or allow in that behalf; and that the refpective commiffioners for the faid inland duties hereby impofed upon coffee, tea and chocolate, fhall from time to time cause all the monies to arise by or for the fame duties (the neceffary charges of raifing, levying and accounting for the fame excepted) to be paid into the receipt of his Majefty's exchequer diftinctly and apart from all other branches of the publick revenues, for the purposes in this act expreffed, under the like penalties, forfeitures and difabilities, as are herein after inflicted for diverting or misapplying any money by this act appropriated. exercised, &c. VIII. And be it further enacted by the authority aforefaid, The powers, That all and every the powers, authorities, directions, rules, &c. in the exmethods, penalties, forfeitures, claufes, matters and things, cife acts to be which in and by an act made in the twelfth year of the reign for the execuof King Charles the Second, intituled, An act for taking away tion of this act. the court of wards and liveries, and tenures in capite and by knightsService, and purveyance, and for fettling a revenue upon his Majesty in lieu thereof, or by any other law now in force relating to his Majefty's revenue of excife upon beer, ale or other liquors, are provided, fettled or established for managing, raifing, levying, collecting, mitigating, or recovering, adjudging or afcertaining the duties thereby granted, or any of them, (other than in fuch cafes, for which other penalties or provifions are prescribed by this act) fhall be exercifed, practifed, applied, used and put in execution, in and for the managing, raifing, 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 faid powers, authorities, rules, directions, methods, penalties, forfeitures, claufes, matters and things were particularly repeated and again enacted in the body of this prefent act. enter at the IX. And be it further enacted by the authority aforefaid, On or before That on or before the faid twenty fourth day of June one thou- 24 June 1724, sand seven hundred and twenty four all and every druggist, groevery drugcer, chandler, coffeehouse-keeper, chocolatehoufe-keeper, and gift, &c. to all and every other perfon or perfons, bodies politick and cor- next office for porate, who shall then be a feller of or a dealer in coffee, tea or these duties, cocoa nuts, or any or either of them, or shall be a maker or every warefeller of chocolate, either by wholefale or retail, fhall make a for keeping houfe, &c. ufed true and particular entry in writing of all warehouses, ftore- coffee, &c. and houses, rooms, fhops, cellars, vaults and other places by him, all coffee, &c. her or them refpectively made ufe of for the keeping of coffee, tea, pain of forfeit cocoa nuts or chocolate, or making of chocolate, at the office to be appointed for the faid inland duties hereby fet and im- every place ing 200 l. for posed, within the compafs or limits whereof fuch respective not fo entred, warehouses, ftorehouses, rooms, fhops, cellars, vaults and and all the other therein, on coffee therein. All who, after fhall become dealers in cof- entries under 200 l. for eve- other places fhall be fituated; and alfo of all coffee, tea, cocoa nuts and chocolate, which at the time of making fuch respective entries fhall be in fuch warehouses, ftorehouses, rooms, fhops, cellars, vaults and other places, and every of them refpectively, upon pain of forfeiting the fum of two hundred pounds for every fuch warehouse, ftorehouse, room, fhop, cellar, vault or other place which, from and after the faid twenty fourth day of June one thousand seven hundred and twenty four, fhall be fo made use of by any fuch druggist, grocer, chandler, coffeehoufe-keeper, chocolatehoufe-keeper, or any other perfon or perfons, bodies politick or corporate respectively, without making fuch entry thereof as aforefaid, together with the coffee, tea, cocoa nuts and chocolate, which shall be found therein, and also the canifters, bags, jars, tubs, boxes, cafks and other veffels or package whatsoever containing the fame, X. And be it further enacted by the authority aforefaid, That all and every druggift, grocer, chandler, coffeehousekeeper, chocolatehouse keeper, and all and every other perfon or perfons, bodies politick and corporate whatsoever, who, after the said twenty fourth day of June one thousand feven hundred and twenty four, fhall become a feller or fellers, dealer or like penalties. dealers in coffee, tea, cocoa nuts or chocolate, either by wholefale or retail, or maker of chocolate, fhall, before he, he or they fhall take any fuch coffee, tea, cocoa nuts or chocolate into his, her or their cuftody or poffeffion, make the like particular entry in writing of the feveral and refpective warehouses, ftorehouses, rooms, fhops, cellars, vaults and other places intended by him, her or them refpectively to be made ufe of for the keeping of coffee, tea, cocoa nuts or chocolate, or for the making of chocolate, on pain of forfeiting the fum of two hundred pounds for every fuch warehoufe, ftcrehouse, room, fhop, cellar, vault or other place fo made use of by fuch last mentioned druggist, grocer, chandler, coffeehoufe-keeper, chocolatehouse-keeper, or any other perfon or perfons, body politick or corporate refpectively, without making fuch entry as aforefaid; and the coffee, tea, cocoa nuts and chocolate which shall be found therein, and alfo the canifters, bags, jars, tubs, boxes, cafks and other veffels or package whatsoever containing the fame. XI. And be it further enacted by the authority aforefaid, After 24 June 1724, no cof- That from and after the faid twenty fourth day of June one fee, &c. to be thousand seven hundred and twenty four no coffee, tea, cocoa brought into nuts or chocolate fhall be brought into any fuch before-menfuch entred tioned warehouse, ftorehouse, room, fhop, cellar, vault or other places without notice and place made use of by fuch druggift, grocer, chandler, coffeecertificate, on house-keeper, chocolatehoufe-keeper, or fuch other person or forfeiture perfons, body politick or corporate, without his, her or their thereof, and of firft giving notice thereof to the officer for the faid inland duties hereby fet and impofed, of the divifion or place in which fuch warehouse, ftorehouse, room, fhop, cellar, vault or other place in which fuch coffee, tea, cocoa nuts or chocolate are intended to be lodged, and producing to the faid officer and leaving with him an authentick certificate, figned by the officer for the said the treble va- inland |