A : 144 Chocolate Anno decimo GEORGII I. c. 10. [1723. manner, as the faid commiffioners fhall judge to be most proper for the purposes aforefaid. XX. And be it further enacted by the authority aforefaid, That all such chocolate, as shall or ought to be entred upon or ftock in hand before the faid twenty fourth day of June one thousand feven to be brought hundred and twenty four, within the limits of the weekly bills to offices to be of mortality, fhall within fourteen days after the faid twenty ftamped, viz. fourth day of June one thousand feven hundred and twenty four, and all fuch chocolate, as shall or ought to be entred upon weekly bills in 14 days after or before the faid twenty fourth day of June one thousand seven 24 June 1724. hundred and twenty four, in any other part of Great Britain, Chocolate in fhall within fix weeks next after the faid twenty fourth day of other parts in June one thousand seven hundred and twenty four, be brought All within the fix weeks. Chocolate found un stamped in dealer forfeit ed. to the respective offices where the fame entries fhall or ought to be made, inclosed and tied up in like manner as is before directed, and shall then have fuch mark, ftamp, impression or device affixed thereon as aforefaid. XXI. And be it further enacted by the authority aforefaid, That from and after the end of the said last mentioned fix weeks, all fuch chocolate, as shall be found in the poffeffion or cuftody cuitody of any of any maker or feller of chocolate (other than and except such chocolate, for which the duties granted by this act shall not have been become due or payable) without fuch mark, ftamp, impreffion or device thereon, fhall be forfeited, and fuch maker or feller of chocolate shall further forfeit and pay twenty fhillings for every pound weight of fuch chocolate fo found in his or her cuftody or poffeffion without fuch mark, ftamp, impreffion or device as aforefaid; and all fuch chocolate as, from and after the end of the last mentioned fix weeks, shall be found reftamped. Cho- moving from one place to another without fuch mark, stamp, colate found impreffion or device as aforefaid, fhall be forfeited, and may removing be feized for his Majesty's use, together with the package containing the fame. Forfeit of 20s. for every pound of chocolate not without ftamp, forfeited. For counterfeiting fach ftamp, the party forfeits sool. and to fuffer 12 months impri fonment. 11 Geo. 1. C. 30. fect. 13. Chocolate XXII. And be it further enacted by the authority aforefaid, That if any perfon or perfons whatsoever fhall at any time counterfeit or forge, or cause to be counterfeited or forged, any such mark, ftamp, impreffion or device, which fhall be provided and made use of in pursuance of this act, or fhall utter, vend or fell any chocolate with such counterfeit mark, ftamp, impression or device thereon, knowing the fame to be counterfeit, then every fuch perfon or perfons fo offending therein, fhall for every fuch offence forfeit and lose the sum of five hundred pounds, and also shall be committed to the next county gaol, there to remain for twelve months without bail or mainprize. XXIII. And whereas many of his Majesty's fubjects have been accustomed, or may be difpofed, to make or caufe chocolate to be made made in pri- not for fale, or to make any profit thereof, but to be confumed in their own private families; for the better accommodation of such perfons, it is hereby provided and enacted by the authority aforefaid, That from and after the faid twenty fourth day of June vate families. one one thousand seven hundred and twenty four, in cafe any fuch Upon three perfon or persons shall be minded to make any quantity of fuch days notice ofchocolate at his, her or their own private house, or any other ficer may give place, and shall give notice in writing, under his, her or their permiffions to private perfons hand or hands, of fuch his, her or their intention to make fuch make chocochocolate, to the officer for the faid duties hereby fet and im- late for private pofed, of the divifion or place in which fuch chocolate for priufe only. vate ufe is intended to be made, by the space of three days at the leaft, before his, her or their beginning to work or make, or caufing to be begun to be worked or made fuch chocolate, in which notice shall be particularly specified the weight or quantity of cocoa nuts designed to be fo made into chocolate, the name or names of the perfon or perfons to be employed in the making or working thereof, and the house or place where the fame chocolate is to be fo made, then and in every fuch cafe fuch officer or officers fhall fign or give a permiffion in writing, under his or their respective hand or hands, without fee or reward, for the making or working fuch quantity of chocolate by fuch perfon or persons, and at such place or places, as shall be so notified as aforefaid, and fuch house or place fhall not, in respect of the making fuch chocolate there, be fubject or liable to be furveyed, vifited or infpected by fuch officers as aforefaid; any thing in this act before contained to the contrary in any wife notwithstanding. lue. XXIV. Provided always, and be it further enacted by the But if within authority aforefaid, That in every fuch cafe the chocolate fo three days afmade as aforefaid for private use, the perfon or perfons who shall ter finishing work or make the fame, or for whose use the fame fhall be it is not enfuchchocolate, worked or made, do and shall, within three days after the finish- tred, brought ing the working or making the quantity of chocolate fo permit- to be stamped, ted to be made for private use, make or cause to be made, an and the duty entry on oath with the proper officer before directed to take en- forfeits the paid, the party tries of coffee, tea and chocolate, in the divifion, diftrict or chocolate, and place, where such chocolate fhall be made as aforefaid, of the treble the vawhole quantity of chocolate then made by virtue of fuch permit, and fhall bring or produce, or cause to be brought or produced, all fuch chocolate fo made, ready wrapt up or inclofed, as before is directed, to have fuch mark, ftamp, impreffion or device affixed thereon, and at the fame time fhall pay, or cause to be paid, the duty hereby impofed for the fame chocolate; and that in default of fuch entry, marking or stamping, and payment of fuch duties as aforefaid, all fuch chocolate as fhall not be entred, marked or stamped, or for which fuch duties shall not be paid as aforefaid, fhall be forfeited, and the perfon or perfons for whom the fame shall be made, fhall forfeit to his Majesty treble the value thereof. an hundred XXV. Provided always, and be it further enacted by the au- Lefs than half thority aforefaid, That no perfon or perfons fhall be permitted weight of coto work or make into chocolate, for his, her or their own pri- coa nuts at vate ufe, any quantity of cocoa nuts less than half one hundred each time not VOL. XV. weight to be made in L to chocolate for private ufe. After 24 June 1724. Coffee, tea and cocoa nuts imported, to be entred at the customhouse, and put into a warehouse ners of cuftoms. weight of cocoa nuts at a time; any thing in this act before contained to the contrary notwithstanding. XXVI. And for the better fecuring the inland duties by this act granted upon coffee and tea fold to be confumed in this kingdom, and upon chocolate which fhall be made and fold in Great Britain, by wholefale or retail, and to the intent that the fame may not be too burthenfome on the importers of fuch coffee and tea as fhall be exported to parts beyond the feas; it is hereby provided and enacted by the authority aforefaid, That from and after the faid four and twentieth day of June one thousand seven hundred and twenty four, all fuch coffee, tea and cocoa nuts, as fhall be imported into the kingdom of Great Britain from any foreign parts, upon the entry thereof at the custom-houfe, and paying or fecuring the feveral fubfidies and additional impofts. which fhall then remain due thereon, fhall be forthwith carried or put into such warehouse or warehouses as shall be for that provided by purpose provided, at the charge of the refpective importer the importer, or importers of such coffee, tea and cocoa nuts, and shall be apand approved proved of by the commiffioners of his Majesty's customs, or the by commiffio- major part of them for the time being; and the faid importer or importers thereof shall have power to garble and feparate in fuch warehouses such coffee and cocoa nuts, as hath been usual, to make it merchantable; and the faid coffee, tea and cocoa nuts fo brought into fuch warehouse or warehouses, shall not be taken or carried out thence upon any account whatsoever, other than as is herein after mentioned; that is to fay, fuch of the faid coffee and tea as fhall be fold to be confumed in Great Britain, shall be delivered out of fuch warehouse or warehouses, upon payment of his Majefty's duties payable by this act for the fame coffee and tea in manner following; that is to fay, the importer or proprietor, or fuch perfon or perfons as fhall be appointed by Great Britain. him or her, fhall for fuch coffee and tea which fhall remain in fuch warehouse or warehouses within the cities of London or An entry to Westminster, or the weekly bills of mortality, make an entry with the receiver or collector of the said inland duties within the cities of London or Westminster, who shall be appointed to receive the same, of so much coffee or tea as he or the intends to take out of fuch warehouse, and pay down in ready money to such receiver or collector the respective inland duties by this act granted, amounting in the whole to two fhillings for every pound weight of coffee, and four fhillings for every pound weight of tea and in all other places of Great Britain the importer or proprietor, or such person or persons as shall be appointed by him or her, fhall make fuch entries at the office for the faid inland duties as fhall be appointed for that purpose, which shall be nearest to such warehouse or warehouses appointed as aforesaid, and pay down the said inland duties to the collector appointed On producing to receive the fame, and upon producing a warrant or warrants, certificate or certificates, figned by fuch refpective collector or rehouse-keeper ceiver (certifying that he has received the faid inland duties by a warrant or this act granted) to the respective warehouse-keeper or warecertificate of Of and for fuch part of fuch coffee and tea as is fold to be con fumed in be made. The inland duties to be paid down. to the ware houfe fo house-keepers, fuch warehouse-keeper or warehouse-keepers fhall having receivdeliver out of fuch warehouse or warehouses so much coffee or ed the inland tea, intended for home confumption, as fhall be mentioned or warehoufeduties, fuch expressed in such warrant or warrants, certificate or certificates keeper to detespectively, to have paid the faid inland duties; and the refpec- liver out fo tive warehouse-keeper and warehouse-keepers are thereupon to much. And to give a give to fuch importers or proprietors a permit or certificate to ac- permit for lo company fuch coffee or tea fo delivered out, which permit or much. certificate shall be alfo figned by an officer attending the faid warehouse or warehouses, who fhall be appointed by the faid commiffioners for the faid inland duties, or the major part of them, to prevent the feizing thereof; and as to fuch cocoa nuts As to cocoa as fhall remain in fuch warehouse or warehouses, and thall be nuts intended intended to be taken out of the fame, in order to be made into to be made into chocolate chocolate in this kingdom, an entry thereof thall be first made in this kingby the importer or proprietor, or fuch perfon or perfons as he dom, the like or the fhall appoint, with the respective receiver or collector ap- method to be pointed to receive or collect the said inland duties, as a charge obferved. upon fuch importer or proprietor, and alfo on the buyer of the fame, which faid receiver or collector respectively, fhall certify fuch entry to the refpective warehouse-keeper or warehousekeepers; and upon fuch certificate the quantity of cocoa nuts mentioned therein, fhall be delivered out of fuch warehouse or warehouses accordingly, with a permit or certificate, figned by the officer for the faid inland duties at such warehouse, to be delivered to the officer of the faid inland duties by this act granted, of the divifion or place to which fuch cocoa nuts are intended to be carried, to the intent that the same officer may take the fame into stock; and as to fuch part of the faid coffee, tea and cocoa nuts, as fhall be intended for exportation to parts fuch coffee, Such part of beyond the feas, the fame fhall be delivered out of fuch ware- tea and cocoa house or warehoufes unto the importers, or fuch buyers or other nuts in fuch perfons as fuch importers fhall appoint in that behalf, upon fuf- warehoules as ficient fecurity to be first given to his Majefty, his heirs and fuc- is intended to be exported, ceffors, which fecurity the commiffioners of the cuftoms for the is to be delitime being, or fuch officer or officers of the customs as they, or vered out apthe major part of them fhall from time to time appoint, are on fufficient hereby required and impowered to take, that the fame, and fecurity to exevery part thereof, fhall be exported, and not relanded in Great reland the Britain, which faid fecurities thall be difcharged without fee or fame. reward, upon certificate returned or produced to the commiffioners of the customs, or fuch officer or officers as aforefaid, under the common feal of the chief magiftrate in any place or places beyond the feas, or under the hands and feals of two to be dif known British merchants then being at fuch place or places, that charged on fuch coffee, tea or cocoa nuts were there landed, or upon proof certificate, by credible perfons, that fuch coffee, tea or cocoa nuts were taken by enemies, or perifhed in the feas, the examination and proof thereof being left to the judgment of the faid commiffioners of the customs for the time being. XXVII. And for preventing all clandeftine importing or L 2 bringing port and not Such fecurities Coffee, tea or Cocoa nuts bringing in of coffee, tea or cocoa nuts into this kingdom of Great Britain, be it further enacted by the authority aforefaid, imported, not fo entred and That if any perfon or perfons, bodies politick or corporate, brought to from and after the faid four and twentieth day of June one thoufuch warefand seven hundred and twenty four, fhall import or bring any house, and coffee, tea or cocoa nuts (which ought to be fecured in fuch the package warehouse as aforefaid) into Great Britain, and fhall not make thereof, and horfes imploy- due entries thereof, and bring the fame into the faid warehouse ed in carrying or warehouses as aforefaid, the fame fhall be and is hereby adthereof, may judged to be clandeftinely run, and unlawfully imported, and be feized. Upon difputes of paying or not paying duties, the proof to lie on the claimer. the fame shall and may be feized by any officer or officers of the customs, or for the said inland duties hereby granted; and such perfon or perfons, or bodies politick or corporate offending therein, fhall forfeit and lofe all the coffee, tea and cocoa nuts fo clandeftinely run, or unlawfully imported, together with the canifters, bags, cafks or other veffels or things containing the fame, and the horfes, carts and other carriages made ufe of in the carrying of the fame. XXVIII. Provided always, and it is hereby further enacted by the authority aforefaid, That if any difpute fhall arife whether the customs or inland duties payable for any coffee or tea, or the customs for any cocoa nuts, which fhall be seized in purfuance of this act, have been duly paid, or that the fame or any part thereof have been condemned as forfeited, the proof thereof fhall lie upon the owner or claimer thereof, or the perfon or perfons on whom the fame fhall be found, and not on the officer. XXIX. And for preventing the clandeftine carrying the said coffee, tea or cocoa nuts out of the faid warehouses, be it enacted by the authority aforefaid, That the keeper or keepers of the faid warehoufe and warehoufes, who fhall be appointed by the commiffioners of his Majefty's cuftoms, and the perfon or to keep a book perfons, who fhall be appointed by the commiffioners of the for entring all faid inland duties granted by this act to attend the faid respecbrought in and all carried tive warehouses, shall each of them keep one or more book or Every ware. houfe keeper out, and to tranfmit accounts. books, wherein they shall respectively and separately fairly enter in writing an exact, particular, and true account of all coffee, tea and cocoa nuts, which from time to time fhall be brought into and carried out of the respective warehoufe or warehouses, to which he or they thall refpectively belong, and the days and times when the fame fhall be fo brought in and carried out, and how much thereof was delivered out to be consumed and spent in Great Britain, and how much for exportation, and the names of the respective perfon or persons, to whom or for whose use the fame was delivered out, and fhall at the end of every fix At the end of months, or oftner, if required, tranfmit in writing an account thereof upon oath to the respective commiffioners of the customs, and for the faid inland duties hereby granted for the time being, under whom they respectively ferve, together with an exact account of how much fhall be remaining in the respective warehouse or warehoufes to which they respectively belong; and every fix months, or fooner, if required. the |