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for the inland bribed, 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 tne warehouses in which all coffee and tea which shall be liable to^tne1"8 imPorted intc> Great Britain from and after the said twenty fourth penalties, for- day °f June one thousand seven hundred and twenty four, are teitures and directed to be kept, under the like penalties, forfeitures and disdisabilities as abilities as the said first mentioned warehouse-keeper and warebetore. 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. said, That if any seller or dealer in coffee, tea or cocoa nuts, or any maker or seller of chocolate, shall hide or conceal any coffee, tea, cocoa nuts or chocolate from the sight or view of the officers of the said inland duties by this act granted, with an intent to defraud his Majesty of the fame, the person or persons offending therein (hall forfeit and lose all such coffee, tea, cocoa Andtbe treblenutS anc* cnoc°late which (ball be found so concealed, and trevalue forfeit- h*c the value thereof, and also all canisters, bags, boxes, jars, tubs ed. and other vessels and package containing the fame.
For assaulting, XL. And be it enacted by the authority aforesaid, That if, &c. officer, &c. from and after the said twenty fourth day of June on^ thousand orforrescumg, feVen hundred and twenty four, any person or persons whatfoedamTJin-cos-ver to*11 assault' reslst> oppose, molest, obstruct or hinder any fee>&c. seized, officer ot officers of the customs, or for the duties by this act granted, in the due seizing or securing of any coffee, tea, cocoa nuts or chocolate which by any officer or officers of the customs, or for the duties hereby granted, (hall 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 shall by force or violence rescue, or fliall cause to be rescued, any of the said commodities after the fame (hall have been seized by such officer or officers as aforesaid, or shall attempt or endeavour so to do, or after such seizure shall stave, break or otherwise destroy or damage any vessels or package, wherein the fame shall be contained, all and every the party or parties so offending shall, for every such offence, for■Penalty 50 *• feit and lose the sum 0f fifty poundS.
AU enalties XLI. And it is hereby further enacted by the authority aforeand forsei- said, That all fines and penalties, and all forfeitures, as well tures, as well specifick as pecuniary, relating to the inland duties by this act specifick as imposed, or to the commodities hereby prohibited to be importtT^TtoV&c ec*> or t0 any kizures mac*e *n pursuance of this act, shall be sued as ty%he Uws for> levied and recovered, or mitigated, by such ways, means and of excise. 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 excise, or any of them, or by action of debt, bill, plaint or information, in any of his Majesty's courts of record
at TVeJiminsteu f°r ariv thing done m that Part °f 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 tha£ tbecroWn, the Gne moiety of every such fine, penalty and forfeiture, shall be other to the t0 h;S Majesty, his heirs and successors, and the other moiety jnfonper. • * J- - . there? thereof to him or them that shall seize, inform and sue for the same.
XlylL Provided always, and it is hereby enacted by the au- Commissioners thority aforesaid, That such persons as shall, for the time being, f°^^dut*j* be in pursuance of this act appointed commissioners for the du- f^^^/e 15 ties on coffee, tea and chocolate, arising or to arise in England, the like powIVales or town of Bef wick upon- Tweed, or the major part of them, ers, &c. as the shall have and exercise the same or like jurisdiction, power and comaiiffioners authority, and may judge, determine, mitigate or order in all ° exciiecases and matters relating to the duties arising within the limits aforesaid, as the commissioners of excise upon beer and ale, and other liquors, may or lawfuly can or ought to exercise, adjudge, determine, mitigate or order in like cases or matters in relation to the said duties on excise; and that the judgments which (hall judgments be so given in pursuance of this act by the said commissioners pursuant to and justices of the peace respectively, shall be, and are hereby fhlS act noj to declared to be final, and not liable to be removed by Certiorari c^n^rari * into any of the courts at Wejhninjhr \ any law, statute or provision to the contrary thereof in any wise notwithstanding.
XLIII. Provided always, and it is hereby enacted by the au- Altcommisjthority aforesaid, That every person who (hall be appointed a sionersand of. commissioner for the duties by this act granted, and every fubor- ficers to .he dinate officer under such commissioners, who shall receive any [^"o^xe* salary or allowance in respect of his or their office, shall, before Cute this act, he or they (hall 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 (hall and may be administered to any such commissioner by any other person who shall be appointed a corn^ rnissioner as aforesaid, and to the said officers respectively, by any one of the said commissioners, or by one justice of the peace, who (hall give to such officer a certificate thereof gratis.
XLIV. And it is hereby enacted by the authority aforesaid, Generalise. That if any person or persons ssiall be sued, molested or prosecuted for any thing done by virtue or in pursuance of this act, such person or persons shall and may plead the general issue, and give this act and the special matter in evidence in his defence; and if afterwards a verdict (hall pass for the defendant or defendants, or the plaintiff shall discontinue his action, or be nonsuited, or judgment sliall be given against him upon demurrer or otherwise, then such defendant or defendants (hall have treble Treble costs costs to him or them awarded against such plaintiff.
XLV. And to the end all the rates and duties upon coffee, tea and chocolate consumed in Great Britain by this act granted, may be duly and certainly raised, and the same (except the necessary chargesof executingthisact) may bejustly anddulybrought into the said receipt of his Majesty's exchequer, according" to the true meaning hereof, it is hereby enacted by the authority aforesaid, That from time to time there (hall be appointed such and so many commissioners and officers as (hall be proper and necessary for managing, raising, collecting and paying the said several rates and duties herein before granted 5 and for keeping
Commissionersanc* fendring the accounts of the fame; and that the respective* and officers for commissioners and officers concerned therein, shall perform their these duties several duties in relation to the premisses, as to them respectively Kkepenate sl?a11 aPPertain> under such and the like penalties, forfeitures and as in disabilities for any offence or neglect therein, or for detaining,
diverting, or misapplying any part of the monies arising 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 passed in the ninth year c> 44» of his late majesty King William the Third, intituled, An aft
for raising a sum not exceeding two millions, upon a fund for payment of annuities after the rate of eight pounds per centum per annum, And for settling 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 last mentioned.
How the mo- XLVI. Provided always, and it is hereby enacted by the auney arising by thority aforesaid, That one moiety of the monies arising by the the inland du-said inland duties by this act charged and imposed upon all ties Is to be coffee and tea, and all the money arising by the said inland duty appie . ^ thiS aft charged upon all chocolate, (hall be appropriated, islued 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 said act of the seventh year y Ann. c. 7. 0f tne reign of her said late majesty Queen Anne, were appropri** 33' ated anc] applicable before the making of this present act, and
shall be also subject and liable to the same redemption by parliament, as the said 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 arising by the said inland duties by this act charged and imposed upon all coffee and tea as aforesaid, mall be appropriated, issued 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 said act of the third year of the reign of his Geo 1 c , present majesty King George, were and stood appropriated and 3 * 7' applicable before the making of this present act; and shall also be subject and liable to the same redemption by parliaments as the said duties upon coffee and tea, continued and made perpetual by that act, were by the said last mentioned act subjected
and liable unto.
XL VII. And whereas by law the several subsidies and additknal 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 zvhich such tea is publickly fold by aftion or inch of candle, after the deduction of the customs, aud other duties payable thereon to his Majejly at importation, and other deductions-, be it Theoldsubsi- enaAed by-the authority aforesaid, That all tea imported or to d>' °na^p5°ert' \>e imported as aforesaid, (hall, from and afterthe said twenty fourth
6 day day of June one thousand seven hundred and twenty four, £ay according tQr the old 'subsidy.of twelve pence in the pound, granted by an act the reduced of parliament made in the twelfth year of the reign of his late value* majesty King Charles the Second, according to the reduced value thereof, after the deductions before mentioned, and the several other subsidies and additional impost upon tea are to be paid oa the importation thereof, according to such reduced value proportionably; any thing herein contained to the contrary in any wise notwithstanding.
XLVIII. And whereas the several subsidies and additional impost upon coffee and cocoa nuts imported, are by law charged according^ to the value at which such coffee and cocoa nuts are sworn by the importers, which by experience has been found to be very unequal, some persons valuing the fame at far lower prices than others, to the detriment of the revenue, and the discouragement of fair traders; for remedy thereof for the future, be it enacted by the authority aforesaid, That from and after the said twenty fourth day of June one thousand seven hundred and twenty four, all coffee Imported cosimported shall be rated at seven pounds, for every hundred weight,tee s£tedHat 71' containing one hundred and twelve pounds,and all cocoa nuts im- ^e£ri<Th^n crQecoa ported shall be rated at fifty shillings for every hundred weight, nuts at'5os. containing one hundred and twelve pounds; and the subsidy of per hundred twelve pence in the pound, by the said act of the twelfth year weight, of the reign of his said late majesty King Charles the Second, shall be paid according to such respective rates of seven pounds and fifty shillings, and the further subsidy, the one third and two third subsidies, 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 wise notwithstanding.
XLIX. And whereas over and above the inland duties by this aft The former charged upon coffee and tea imported, and upon chocolate made in this custom? kingdom, the several duties hereafter mentioned are by law fill coffee" tea and payable at the custom-house upon and for coffee, tea and cocoa nuts im- cocoanuts, ported, that is to fay, the old subsidy, the new subsidy, the one third and the two third subsidies, and the additional impost \ be it enacted by the authority aforesaid, That the said several subsidies andt0^e^| additional impost, shall be paid or secured, and (hall be raised, &c. according levied and collected, in such manner and form, and by such to the former ways and means, and under such penalties and forfeitures, with act$* such discounts, allowances and drawbacks as are mentioned and expressed in the several acts of parliament, which granted or continued the said respective subsidies and additional impost; and all powers, penalties, provisions, articles and clauses therein contained, mall continue and be of full force and effect, and shall be applied, practised and executed, for the raising, levying, collecting, securing, answering 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 by the authority aforesaid, That nothing in this act any new paw- contained ^j1 give or Srant> or extend, or be construed to give erato import or &rant any power, authority or licence to any person or pertea. sons whatsoever, to import any tea into any of his Majesty's
dominions, but such only as could by law import the fame, and in such 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 notwithstanding. Cocoa nuts ^ Provided al ways j and be it enacted and declared by the lawftHy^nL authorjty aforesaid, That in all cases where it (hall appear to' ported before the satisfaction of the commissioners of his Majesty's customs, %9 Sept. 1723, or any three or ..more of them (who are hereby impowered and may dVf" reclu^re^ to .examine the matter upon oath) that any cocoa nuts i°rjune 1725. ^ave be€E1 law^u^y 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 secured to be paid, it mall and may be lawful for the owners or importers thereof, to export the fame at any time or times before the twenty fourth day of June one thousand seven hundred and twenty five (security against fraudulently relanding the same being first- given, as is usual in cases of exportation -}) and upon such exportation such and the same drawbacks, allowances and* advantages shall be had and allowed to such importers or proprietors respectively* asif the fame had been exported within the respective time or times?Provided such allowed bylaw for the exportation thereof: provided such cocoa cocoa nuts be nuts shall, on or before the twenty fourth day of June one thbubrought into seven hundred and twenty four, be brought into some or
ho°useW&c one °f t^ie warehouses to be appointed pursuant to this act, or i ' the key or keys of the warehouse or warehouses, where the fame are or (hall be then kept, be, on or before the said twenty fourth day of June one thousand seven hundred and twenty four, delivered to some or one of the officers to be appointed for the said inland duties, to prevent frauds in relation thereto; any law* usage or custom, or any thing in this act contained to the contrary notwithstanding. - raT1ted ^H. w^ereas a^ ^e rea^ Qn^ Pers0^ eftate °f Robert Dal^Rober^DaU 2^11, late earl of Carnwath, attainted of high treason, ivas forfeitz-ell, art ed, and great part thereof by one or more aft or afts of parliaments of Carnwath, js vested in trustees, to be fold for the use of the publick; which part, so vested in the trustees, hath been fold accordingly for the sum of five thousand one hundred pounds: and whereas the said Robert Dalzell, late earl of Carnwath, having for these eight years and up^ wards been destitute of all necessary subsistence, has contracted confix derable debtsfor the support and maintenance of himself and his family: now in compassion to the deplorable condition of the said Robert Dalzell, late earl of Carnwath, and his family, we your Majesty's dutiful and loyal subjects, the commons of Great Britain in parliament assembled, do humbly pray, that it may be enacted; and be it enacted by the authority aforesaid, That out of the said five thousand one hundred pounds, arising from the sale