for the inland fcribed, directed and required to be done and performed by the duties. warehouse-keepers who shall be appointed, in pursuance of this Such ware- act, for the warehouses in which all coffee and tea which shall be house-keepers imported into Great Britain from and after the faid twenty fourth penalties, for- day of June one thousand seven hundred and twenty four, are feitures and directed to be kept, under the like penalties, forfeitures and difdisabilities as abilities as the faid first mentioned warehouse-keeper and warebefore. house-keepers are subject and liable unto by virtue of this act for any offence or neglect by them committed against this act. Coffee, tea,&c. XXXIX. And be it further enacted by the authority aforeconcealed, &c. faid, That if any feller or dealer in coffee, tea or cocoa nuts, or any maker or feller of chocolate, shall hide or conceal any coffee, tea, cocoa nuts or chocolate from the fight or view of the officers of the faid inland duties by this act granted, with an intent to defraud his Majefty of the fame, the perfon or perfons offending therein shall forfeit and lose all such coffee, tea, cocoa And the treble nuts and chocolate which fhall be found fo concealed, and trevalue forfeit- ble the value thereof, and alfo all canisters, bags, boxes, jars, tubs and other vessels and package containing the fame. ed. For affaulting, XL. And be it enacted by the authority aforefaid, That if, &c. officer, &c. from and after the faid twenty fourth day of June one thousand orforrefcuing, seven hundred and twenty four, any perfon or perfons whatsoedestroying or damaging cof. Ver (hall affault, refift, oppofe, moleft, obftruct or hinder any fee, &c. feized, officer of officers of the customs, or for the duties by this act granted, in the due feizing or fecuring of any coffee, tea, cocoa nuts or chocolate which by any officer or officers of the customs, or for the duties hereby granted, fhall or may be seized by virtue or in pursuance of this or any other act or acts now in force, or hereafter to be made, or fhall by force or violence rescue, or shall cause to be rescued, any of the faid commodities after the fame shall have been seized by fuch officer or officers as aforefaid, or shall attempt or endeavour fo to do, or after such seizure fhall ftave, break or otherwise destroy or damage any veffels or package, wherein the fame fhall be contained, all and every the party or parties fo offending fhall, for every fuch offence, forfeit and lose the sum of fifty pounds. Penalty 50. All penalties and forfei tures, as well specifick as pecuniary, to be fued for,&c. as by the laws of excife. XLI. And it is hereby further enacted by the authority aforefaid, That all fines and penalties, and all forfeitures, as well fpecifick as pecuniary, relating to the inland duties by this act impofed, or to the commodities hereby prohibited to be imported, or to any seizures made in pursuance of this act, shall be sued for, levied and recovered, or mitigated, by fuch ways, means and methods as any fine, penalty and forfeiture is or may be recovered or mitigated by any law or laws relating to his Majesty's revenues of excife, or any of them, or by action of debt, bill, plaint or information, in any of his Majefty's courts of record at IVeftminster, for any thing done in that part of Great Britain called England, or the court of exchequer at Edinburgh, for any One moiety to thing done in that part of Great Britain called Scotland; and that the crown, the one moiety of every fuch fine, penalty and forfeiture, shall be other to the to his Majesty, his heirs and fucceffors, and the other moiety informer. 2 there thereof to him or them that fhall feize, inform and fue for the fame. XLII. Provided always, and it is hereby enacted by the au- Commiffioners thority aforefaid, That fuch perfons as fhall, for the time being, for the duties be in pursuance of this act appointed commiffioners for the du- act to have granted by this ties on coffee, tea and chocolate, arifing or to arife in England, the like powWales or town of Berwick upon Tweed, or the major part of them, ers, &c. as the shall have and exercise the fame or like jurifdiction, power and commiflioners of excife. authority, and may judge, determine, mitigate or order in all cafes and matters relating to the duties arifing within the limits aforefaid, as the commiflioners of excife upon beer and ale, and other liquors, may or lawfuly can or ought to exercise, adjudge, determine, mitigate or order in like cafes or matters in relation to the faid duties on excife; and that the judgments which fhall Judgments be fo given in pursuance of this act by the faid commiffioners purfuant to and juftices of the peace respectively, fhall be, and are hereby this act not to be removed by declared to be final, and not liable to be removed by Certiorari Certiorari. into any of the courts at Westminfler; any law, ftatute or provifion to the contrary thereof in any wife notwithstanding. fworn faith XLIII. Provided always, and it is hereby enacted by the au- All commif thority aforefaid, That every perfon who thall be appointed a fioners and of commiffioner for the duties by this act granted, and every subor- ficers to be dinate officer under fuch commiffioners, who fhall receive any fully to exefalary or allowance in refpect of his or their office, fhall, before cute this act, he or they shall act in their respective trusts, take an oath for his and their due and faithful execution of the fame, according to this act; which oath fhall and may be administered to any fuch commiffioner by any other perfon who fhall be appointed a commiffioner as aforefaid, and to the faid officers refpectively, by any one of the faid commiffioners, or by one juftice of the peace, who shall give to fuch officer a certificate thereof gratis. XLIV. And it is hereby enacted by the authority aforefaid, General issue. That if any perfon or perfons fhall be fued, molested or profecuted for any thing done by virtue or in pursuance of this act, fuch perfon or perfons fhall and may plead the general iffue, and give this act and the special matter in evidence in his defence and if afterwards a verdict shall pass for the defendant or defendants, or the plaintiff fhall discontinue his action, or be nonfuited, or judgment fhall be given against him upon demurrer or otherwife, then fuch defendant or defendants fhall have treble cofts to him or them awarded against fuch plaintiff. XLV. And to the end all the rates and duties upon coffee, tea and chocolate confumed in Great Britain by this act granted, may be duly and certainly raised, and the fame (except the neceffary charges of executing this act) may be justly and duly brought into the faid receipt of his Majefty's exchequer, according to the true meaning hereof, it is hereby enacted by the authority aforesaid, That from time to time there fhall be appointed fuch and fo many commiffioners and officers as fhall be proper and neceffary for managing, raifing, collecting and paying the faid feveral rates and duties herein before granted, and for keeping and Treble cofts. as in Commissioners and rendring the accounts of the fame; and that the respective and officers for commiffioners and officers concerned therein, fhall perform their these duties feveral duties in relation to the premiffes, as to them refpectively fubject to the fhall appertain, under fuch and the like penalties, forfeitures and like penalties difabilities for any offence or neglect therein, or for detaining, diverting, or mifapplying any part of the monies arifing by the fame rates and duties, as are prescribed and to be inflicted by 9 & 10 W. 3. virtue of an act of parliament made and paffed in the ninth year of his late majesty King William the Third, intituled, An act for raising a fum not exceeding two millions, upon a fund for payment of annuities after the rate of eight pounds per centum per annum, and for fettling the trade to the East-Indies, for the like offence or neglect relating to the duties thereby granted or referred unto, or for detaining, diverting or misapplying any part of the monies which were granted or appropriated by the act of parliament. laft mentioned. ୨ C. 44. How the mo ties is to be applied. Ann. c. 7. 1.33. XLVI. Provided always, and it is hereby enacted by the auney arifing by thority aforefaid, That one moiety of the monies arifing by the the inland du- faid inland duties by this act charged and impofed upon all coffee and tea, and all the money arifing by the said inland duty by this act charged upon all chocolate, fhall be appropriated, iffued and applied, and the fame are hereby appropriated and made payable to the fame uses, intents and purposes, as the duties upon coffee, tea, chocolate, cocoa nuts and cocoa paste, continued and made perpetual by the faid act of the feventh year of the reign of her faid late majefty Queen Anne, were appropriated and applicable before the making of this present act, and fhall be alfo fubject and liable to the fame redemption by parliament, as the faid duties upon coffee, tea, chocolate, cocoa nuts and cocoa paste, continued and made perpetual by the last mentioned act, were by the fame act subjected and liable unto; and the remaining moiety of the monies arifing by the said inland duties by this act charged and impofed upon all coffee and tea as aforesaid, shall be appropriated, iffued and applied, and the fame is hereby appropriated to the fame uses, intents and purposes, as the duties upon coffee and tea, continued and made perpetual by the faid act of the third year of the reign of his prefent majefty King George, were and stood appropriated and applicable before the making of this prefent act; and shall also be fubject and liable to the fame redemption by parliament, as the faid duties upon coffee and tea, continued and made perpetual by that act, were by the faid laft mentioned act fubjected and liable unto. Geo. 1. c. 7. The old fubfidy on imported tea to be XLVII. And whereas by law the feveral fubfidies and additional impost, payable upon tea imported from any place within the limits of the East-India company's charter, are to be computed according to the gross price at which fuch tea is publickly fold by action or inch of candle, after the deduction of the customs, and other duties payable thereon to his Majefly at importation, and other deductions; be it enacted by the authority aforefaid, That all tea imported or to be imported as aforefaid, fhall, from and after the faid twenty fourth 6 day day of June one thousand seven hundred and twenty four, pay according to XLVIII. And whereas the feveral fubfidies and additional impost upon coffee and cocoa nuts imported, are by law charged according to the value at which fuch coffee and cocoa nuts are fworn by the importers, which by experience has been found to be very unequal, fome perfons valuing the fame at far lower prices than others, to the detriment of the revenue, and the difcouragement of fair traders: for remedy thereof for the future, be it enacted by the authority aforefaid, That from and after the faid twenty fourth day of June one thousand seven hundred and twenty four, all coffee Imported cof imported shall be rated at feven pounds, for every hundred weight, fee rated at 71. containing one hundred and twelve pounds, and all cocoa nuts im- per hundred ported shall be rated at fifty fhillings for every hundred weight, nuts at 50s. weight, cocoa containing one hundred and twelve pounds; and the fubfidy of per hundred twelve pence in the pound, by the faid act of the twelfth year weight. of the reign of his faid late majefty King Charles the Second, fhall be paid according to fuch refpective rates of feven pounds and fifty fhillings, and the further fubfidy, the one third and two third fubfidies, and additional impost, shall be paid according to such rates respectively, and not according to the value sworn; any law, custom or usage to the contrary thereof in any wife notwithstanding. remaining on XLIX. And whereas over and above the inland duties by this at The former charged upon coffee and tea imported, and upon chocolate made in this cuftoms still kingdom, the feveral duties hereafter mentioned are by law still coffee, tea and payable at the custom-house upon and for coffee, tea and cocoa nuts im- cocoa nuts, ported, that is to fay, the old fubfidy, the new fubfidy, the one third and the two third fubfidies, and the additional impoft; be it enacted by the authority aforefaid, That the faid feveral fubfidies and to be ftill paid, additional impoft, fhall be paid or fecured, and shall be raised, &c. according levied and collected, in fuch manner and form, and by fuch to the former ways and means, and under fuch penalties and forfeitures, with acts. such discounts, allowances and drawbacks as are mentioned and expressed in the feveral acts of parliament, which granted or continued the faid refpective fubfidies and additional impoft; and all powers, penalties, provifions, articles and clauses therein contained, shall continue and be of full force and effect, and shall be applied, practifed and executed, for the raising, levying, collecting, securing, anfwering and paying the said respective duties, as fully and effectually to all intents and purposes, as the fame might and ought to have been in cafe this act had never been made; any thing herein contained to the contrary notwithstanding. L. Provided nevertheless, and it is hereby further enacted and declared 1 declared by the authority aforefaid, That nothing in this act Not to give to contained thall give or grant, or extend, or be conftrued to give any new pow or grant any power, authority or licence to any perfon or perers to import fons whatfoever, to import any tea into any of his Majesty's tea. Cocoa nuts ported before 25 June 1725. dominions, but fuch only as could by law import the fame, and in fuch manner as the fame could be lawfully imported before the making of this act; any thing herein contained to the contrary thereof in any wife notwithftanding. LI. Provided always, and be it enacted and declared by the lawfully im- authority aforefaid, That in all cafes where it fhall appear to ported before the fatisfaction of the commiflioners of his Majefty's cuftoms, 29 Sept. 1723, or any three or more of them (who are hereby impowered and may be exrequired to examine the matter upon oath) that any cocoa nuts have been lawfully imported into this kingdom before the twenty ninth day of September one thousand seven hundred and twenty three, and that the duties then payable by law upon the importation thereof have been paid, or fecured to be paid, it fhall and may be lawful for the owners or importers thereof, to export the same at any time or times before the twenty fourth day of June one thousand feven hundred and twenty five (fecurity against fraudulently relanding the fame being firft given, as is ufual in cafes of exportation;) and upon fuch exportation fuch and the fame drawbacks, allowances and advantages fhall be had and allowed to fuch importers or proprietor's refpectively, as if the fame had been exported within the refpective time or timesProvided fuch allowed by law for the exportation thereof: provided fuch cocoa cocoa nuts be nuts fhall, on or before the twenty fourth day of June one thoubrought into fand seven hundred and twenty four, be brought into some or one of the warehouses to be appointed pursuant to this act, or the key or keys of the warehoufe or warehouses, where the fame are or fhall be then kept, be, on or before the faid twenty fourth day of June one thoufand feven hundred and twenty four, delivered to fome or one of the officers to be appointed for the faid inland duties, to prevent frauds in relation thereto; any law; usage or custom, or any thing in this act contained to the contrary notwithstanding. fuch warehouse, &c. LII. And whereas all the real and perfonal estate of Robert DalRelief granted to Robert Dal- zell, late earl of Carnwath, attainted of high treafon, was forfeitzell, arl ed, and great part thereof, by one or more act or acts of parliament, of Carnwath, is vested in trustees, to be fold for the use of the publick; which part, &c. fo vefted in the trustees, hath been fold accordingly for the fum of five thousand one hundred pounds: and whereas the faid Robert Dalzell, late earl of Carnwath, having for thefe eight years and upwards been deftitute of all neceffary fubfiftence, has contracted confiderable debts for the fupport and maintenance of himself and his family: now in compaffion to the deplorable condition of the faid Robert Dalzell, late earl of Carnwath, and his family, we your Majefty's dutiful and loyal fubjects, the commons of Great Britain in parliament affembled, do humbly pray, that it may be enacted; and be it enacted by the authority aforefaid, That out of the said five thousand one hundred pounds, arifing from the fale or |