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tfie said commissioners of the customs, and the commissioners for the said inland duties, severally and respectively are hereby required and enjoined, within one month after the same shall be respectively transmitted to them as aforesaid, to appoint one or more person or persons to inspect the said respective book or mi^n0" books,, warehouse or warehouses, and to examine the fame ac- accounts, it counts, and if upon examination it shall appear that any of the shall appear, said coffee, tea or cocoa nuts, were delivered out otherwise than any fuca as aforesaid, or before payment of his Majesty's inland duties betn^nd"/iaS for such of the said coffee and tea, as shall have been sold to be delivered out consumed in Great Britain> or giving such security as aforesaid such warefor such of the said coffee or tea, which shall be delivered out house-keeper for exportation as aforesaid, then the warehouse-keeper or ware- ^^e^f-n house-keepers, and officer or officers respectively offending there- office, and to in, shall not only be disabled to hold or enjoy any publick office forfeit 1001. or employment, but shall also forfeit and lose, for every such offence, the sum of one hundred pounds.

XXX. And be it further enacted by the authority aforesaid,That proprietor of itshalland maybe lawfulfortheproprietororproprietorsof the said iuch coffee, coffee, tea or cocoa nuts, so to be lodged in any such warehouse an<i fucn or warehouses as aforesaid, to affix one lock to every such ware- ^e/^^ch house, the key of which shall remain in the custody of such pro- to lfave a lock prietor or proprietors, and to and for the officer or officers to be and key. appointed by the said commissioners for the said inland duties to attend such warehouse or warehouses, to affix one other lock upon evejy such warehouse or warehouses, the key whereof to remain 4n the custody of the said officer for the said inland duties; and the said proprietor and proprietors shall and may, in the presence of the said warehouse-keeper or warehouse-keepers, and Warehouseofficer or officers appointed for the said inland duties (who are keeper to achereby obliged to attend at all reasonable times for that purpose) tend at r?aview, sort and receive out of the said warehouse or warehouses, *onat)le timethe said coffee, tea or cocoa nuts, or any part thereof in manner following; that is to fay, such of the said coffee or. tea which shall be sold to be consumed in Great Britain, upon paying the inland duties hereby charged thereon, to the persons and in the manner herein before prescribed; and such of the said cocoa nuts as are intended to be made into chocolate in Great Britain, upon making an entry thereof in the manner before prescribed, and giving permits and certificates as is before directed; and such of the said coffee, tea and cocoa nuts as shall be sold for exportation, upon giving such security as is before in that behalf expressed.

XXXL And for the more effectual securing the said inland Cornmissionduties upon coffee by this act imposed, be it further enacted by {^/0j tl?e in~ the authority aforesaid, That it mall and may be lawful to and provide for the commissioners for the said inland duties for the time be- roaitinging, or the major part of them, if they lhall think it convenient houses, and and necessary, from time to time to provide such and so many officer310 at> houses, as they shall judge expedient, and at such places as they en" shall think most proper, for the roasting of all such coffee-ber

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lies as shall be brought to them respectively for that purpose, and iliaII constitute and appoint such officers as they (hall think ^necessary for attending the fame, and one or more person or persons at each house, well skilled in the roasting of coffee, who? are constantly to attend at such roasting-house for that purpose, and also proper materials for the roasting thereof; to which all importers, sellers and dealers in coffee, either by wholesale or retail, or any other person or persons whatsoever, may resort to have their coffee-berries roasted, bringing a certificate from some or one of the officers for the said inland duties, that the duty of such coffee-berries, so brought to be roasted, hath been paid, or that the same was part of the stock in hand of some dealer in coffee on the said twenty fourth day of June one thousand seven s. per him- hundred and twenty four, or that the fame had been condemndred weight, ej as forfeited,, for the roasting of which coffee no more shall bWPfor roast- be tnan eiSnt st^iHings for every one hundred weight averinV coffee- dupois thereof, and in that proportion for a greater "or lesser bcnies. quantity.

Sellers and XXXII. Provided always, and it is hereby enacted by the dealers miy -authority aforesaid, That it shall and may be lawful to and for send their own all sellers and dealers in coffee, either by wholesale or retail, to roaster, a'ppoint such person or persons as he or they shall respectively think proper for the roasting of their coffee-berries in such paying *Ss. per houses to be provided as aforesaid, who shall be permitted to -ei^ht^and roa^ ^ame tnerem accordingly, paying only three shillings, proportiona- for every hundred weight thereof, arid in that proportion for a biy. greater or lesser quantity.

'Durino-the XXXIII. And be it further enacted by the authority aforecontinuing said, That from and after the providing of such roasting houses, such houses, and during the continuance of the fame for the purposes aforeno coffee-her- fa^^ no coffee-berries (hall be roasted, burnt or dried in Great -lastedbeJfe- Britain, in order to make the fame fit for sale, but in some one where, on for- of those houses to be provided as aforesaid, upon pain of forfeitr t'eiring the ing the coffee which shall be so roasted, burnt or dried in any cotfee and 5 s. piace, other than in some one of those houses to be provided as per pound. af0resaid, and the sum of five shillings for every pound weight of coffee-berries, which shall be so roasted, burnt or dried iri any other place than in some one of the said houses to be provided as aforesaid, and in that proportion for a greater or lessef quantity.

Officer or XXXIV. Provided always, and be it further enacted by the

roaster not at- authority aforesaid, That if any officer or officers, roaster or tending, for- roasters of coffee, who shall be appointed by the commissioners jfeits for first for t^e faid inland duties hereby granted, to attend such roastfor^eeondl'ol ing-houses as aforesaid, shall neglect or refuse to give due atanVtobe in°-' tendance at such roasting-houses, for the roasting of such coffee capable, &c. as shall be brought thither for that purpose, such officer or officers so neglecting or refusing, shall, for every such offence, forfeit and lose the sum of ten pounds for such his or their first offence therein ; and in cafe such officer or officers shall afterwards

pffend in the fame nature a second time., such officer or officers,

'"" ^ - ..... for for such second offence, shall respectively forfeit the sum of twen- No dealer, &c. ty pounds, and also from thenceforth be incapable of holding*° fachlvare1 any office or employment in any branch of his Majesty's reve- house less than nues: provided always, That no seller or dealer in coffee, tea or 100 weight of cocoa nuts shall receive out of any of the publick warehouses a- coffee, tea and foresaid, any less quantity of coffee, tea or cocoa nuts than one £oc°a nuts re* hundred weight of each fort at one time, except in such parti- eachTime T cular cases where the importation and delivering into such ware- except where houses shall be in less quantities or parcels, or where the said the importagoods shall be publickly sold by any lot or lots, parcel or par- tl0n ls. }n le& eels, in less quantities than one hundred weight of each fort. quantities.

XXXV. And it is hereby further enacted by the authority a- ^11 sellers of foresaid, That for the better ascertaining the quantities of all cos- Sec. and keepfee, tea, cocoa nuts and chocolate which shall from time to eroi"coffee * time be sold, all sellers and dealers therein, or in any of them, houses°to and all makers of chocolate, and all coffeehouse-keepers and j^eep a'ccountg chocolatehoufe-keepers who (hall fell or consume the same, or of quantities any of them, in small quantities under the weight of lix pounds, less than 6 shall and are hereby obliged and directed, from time to time, feg^*0^0^" after the said twenty fourth day of June one thousand seven him- chocolate^daidred and twenty four, to keep an account of all such coffee, tea, ly sold or conchocolate and cocoa nuts, which they or any of them respective- lumed, and ly shall so sell or consume in small quantities in each day, and ^ee^tals to. shall every night enter in a book, to be kept for that purpose, an setdowaTn a account of the gross quantities of the said several commodities book, which have been by him, her or them respectively so retailed or consumed in that day in small quantities under the said weight •of fix pounds; and the said sellers or dealers in coffee, tea, co- The like selcoa nuts and chocolate, and coffeehouse-keepers and chocolate- *ers> &c* in house-keepers (hall also keep one other book, wherein they shall bool^toTet respectively enter each parcel of coffee, tea, cocoa nuts or cho- down each colate above the weight of six pounds, which they shall respec- parcel sold, tively sell in each day; which said parcels of coffee, tea, cocoa &c* Deislg ariuts or chocolate, above the weight of fix pounds, shall not be bove6Poundsremoved out of the respective sellers custody, without a permit s£cn Parce*s or certificate signed by some officer for the said duties, express- pounds^ot to jng the quantity and quality of the coffee, tea, cocoa nuts or be removed chocolate so fold, and the name of the persons so selling, and without perthe persons so buying the same, and the place to which the same is intended to be carried, and that the duties by this act charged On the coffee, tea and chocolate were paid, or that the cocoa puts were entred, or that the fame were condemned as forfeited, or were part of the stock in hand of some person or persons, expressing their names, of which an account had been taken on" or before the said twenty fourth day of Jtme one thousand seven hundred and twenty four; which said books shall be, and are guch books to hereby directed to be prepared for the making such entry as a- be prepared foresaid, and delivered, upon demand, unto the respective sel-ky tne C0YSl~

lers and dealers in coffee, tea, cocoa nuts and chocolate, by the ^lsl3°^ers tor rr r t, r \ . ^' j , r , r ^ the inland au

commissioners for the laid inland duties, or such perlon or per- tie3it

sons, as they the fame commissioners for the said inland duties

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shall for that purpose direct and appoint: provided always, That No feller to no such feller or dealer as aforesaid, (hall have in his, her or fame timea- their custody> more than one sucn bo°k °f ea^h fort at a time; bove one book anc* vvnen tne said books in their custody (hall be filled up, the of each fort, fame are hereby directed, from time to time, to be returned to Such books the respective officer or officers for the said inland duties, from t^bedelivered whom_the same w^re respectively received, upon the oath, or in back upon ca^e ot" a Quaker, upon the solemn affirmation of such sellers or oath. dealers.as aforesaid, or his, her or their servant gr servants, who.

kept the fame, and made the entries therein, of the truth of such entries, according to the best of his3 her or their knowledge and Books so kept belief; and one or more new book or books shall thereupon be be^erused b° ^e^verec* t0 mch respective sellers or dealers, in the room of such officers! C y ^ook or books so returned, and so toties quoties, as often as such book or books shall be filled up with such entries; which said books so kept by such respective fellers or dealers shall, from Ttefusersto time to time, lie open to be perused by the officers for the said keep such inland duties hereby granted, the better tp enable them to make books, make their charges of such duties, and keep their stocks of the increase or^o^rmit an<^ decrease °f tne respective commodities charged therewith; officers to^n- provided al ways,That if any such seller or dealer in coffee, tea, cospect them, coa nuts or chocolate shall neglect or refuse to keep such books, or not deliver- ancJ make such entries therein, or to permit the said officers for ^ck^orVor ^e duties t0 irifpect them, or not return the said books ac^akingVahe cording to the direction of this act, or shall make any false enen tries, forfeit try in such book or books, he, she or they shall, for every such Ioo 1. offence, forfeit and lose the sum of one hundred pounds.

Coffee and tea XXXVI. And whereas several quantities of coffee and tea have ^eing now in he en or may be imported, and upon importation thereof, the duties\ warehouses which by law remain to the crozyn on exportation only, have been paid and there hav- or secured, part of which coffee or tea may, upon the said tiventy ing been, yet fourtk day 0f Tune one thousand seven hundred and twenty four, be

paid only iuchV. r J J J r 7 J i r l r / J ±

duties as do ln sme one or more °t t"e warehouse or wareboujes appointed in purbelong to the fuance of the said aft of the tenth year of the reign of her said late crown after 'majesty Queen Anne, under the care and custody of the respective prothe expiration pr)eforS thereof, and the respective warehouse-keepers appointed by the *ere° * commissioners of his Majesty's customs for that purpose-, all the duties of which said coffee and tea, which are, in pursuance of this aft, to cease and determine on the said twenty fourth day of June one thousand seven hundred and twenty four, not having been paid for the Such coffee same-, it is therefore provided, enacted and declared, by and tea re- t^e authority aforesaid, That, from and after the said twenty fbch^ware11 fourth day of June one thousand seven hundred and twenty four, houses cm or so much only of the several and respective inland duties by this after the said act set and imposed upon coffee and tea, as have not been paid 2+thof June for the duties hereby determined, shall be and are hereby set, edIvUth^' imP°fed an<3 chargeable upon all the'said coffee and tea respectteod duti«.m' ively, which snail be so found in such warehouse or warehouses upon or after the said twenty fourth day of June one thousand seven hundred and twenty four.

XXXVII. And be it further enacted by the authority aforesaid

said, That the respective importer or importers, proprietor or And must be proprietors of such coffee and tea so found in such warehouse entred at the or warehouses, (hall, within one month next after the said twen- customhouse ty fourth day of June one thousand seven hundred and twenty "n?°0^ehver" four, or upon delivery thereof out of the said warehouses before mgou * the expiration of the said month, make an entry at the customhouse of all such coffee and tea so found, and shall pay or se- And if theold cure the remaining customs or duties due thereon, which, not- duties-are not withstanding this act, are still to be paid or secured at the cu- su°crh ce^'~ stomhouse at the importation thereof, that is to fay, the old sub- and tea (hall be sidy, the new subsidy, the one third subsidy and the two thirds forfeited, subsidy, and the additional impost, and on failure thereof, all such coffee and tea shall be forfeited and lost; and in case the said if such coffee coffee and tea, or any part thereof, shall be exported within the and tea is extime allowed by law for that purpose from the importation there- ^ter'to^ave of, the exporter or exporters thereof shall, on a proper deben- a drawbacks ture, be entitled to draw back all the duties that shall have been paid on such importation, or the security for the same shall be vacated, as to so much thereof as shall be exported (except half pf the old subsidy so paid or secured as aforesaid, which is to remain to the crown) and upon payment of the inland duty for so ^^^dmies6 much of the said coffee and tea as shall remain unexported, the securities securities given in respect of the same coffee and tea, shall also to be delivered be vacated; any law, custom or usage to the contrary thereof in up. any wise notwithstanding.

XXXVIII. And be it further enacted by the authority afore- Officers for the said, That it shall and may be lawful for the officers of the said inland duties duties granted, by this act, from and after the said twenty fourth ^a^housesh day of June one thousand seven hundred and twenty four, from an(j to take* time to time, to enter into all and every such last mentioned accounts, .warehouse or warehouses, wherein such coffee and tea, or any jof them, shall be kept, and to weigh and take an account of the respective quantities thereof, and the respective proprietors of the

fame, and to and for the commissioners for the said inland duties, ^

4, ^ c .1 • ^ . r 5 Commissioners

or the major part or them, to appoint one or more warehouse- for the mianct

keeper or warehouse-keepers of such warehouse or warehouses of duties to apsuch coffee and tea; which said warehouse-keeper or ware- point warehouse-keepers so appointed for the same warehouse or ware- house-keepers, houses last mentioned respectively, shall and may affix one lock upon every such warehouse or warehouses, the key whereof shall remain in the custody of such warehouse-keeper or warehousekeepers respectively; which said coffee or tea, so remaining in Such coffee such warehpuse or warehouses, shall not be taken from or out and tea not to of the same, without first paying the respective duties imposed be taken out thereon by this act: and the said last mentioned warehouse- houseLitho^ keeper and warehouse-keepers shall keep such and the like books, payingThe inand make such and the like entries therein, and transmit such and land duties, the like accounts in writing upon oath to the commissioners forSudl ware" fhe said inland duties hereby granted, and do and perform all I'^^b^ks such other matters and things, with respect to the coffee and tea andTrLsinV* which shall be so unde^r their care and inspection, as are pre- accounts tothe

fe rib - commissioners

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