two years, from the twenty fifth day of March one thousand V. And whereas by an act made in the fourth year of his Maje- 4 Geo. 1. C. 12. fy's reign, intituled, An act for enforcing and making perpetual an act of the twelfth year of her late Majefty, intituled, An act for preferving all fuch fhips, and goods thereof, which shall happen to be forced on shore or ftranded on the coaft of this kingdom, or any other of his Majefty's dominions, and for inflicting the punishment of death on fuch as thall wilfully burn or deftroy fhips, it is amongst other things enacted, That if any owner of, or captain, master, mariner, or other officer belonging to any ship, shall after the twenty fourth day of June which fhall be in the year of our Lord one thoufand feven hundred and eighteen, wilfully caft away, burn, or otherwife deftroy the ship, of which he is owner, or unto which he belongs, or in any manner or wife direct or procure the fame to be done, to the prejudice of any person or persons that shall underwrite any policy or policies of infurance thereon, or of any merchant or merchants that fhall load goods therech, he fhall Juffer death. VI. And whereas fome doubts have arifen touching the nature of the offence provided against by the faid recied act, and the trial and punishment to be had and inflicted for the fame, be ittherefore enacted and declared by the authority aforefaid, That if any owner of, or Wilfu decaptain, mafter, officer or mariner belonging to any fhip or vef- ftroying ships, fel, fhall after the four and twentieth day of June one thoufand death. seven hundred and twenty five, wilfully caft away, burn, or otherwise destroy the fhip or veffel, of which he is owner, or to which he belongeth, or in any wife direct or procure the fame to be done, with intent or defign to prejudice any person or perfons, that hath or fhall underwrite any policy or policies of insurance thereon, or of any merchant or merchants that thall load goods thereon, or of any owner or owners of fuch fhip or veffel, the perfon or perfons offending therein, being thereof lawfully convicted, fhall be deemed and adjudged a felon or felons, and shall fuffer as in cafes of felony, without benefit of clergy. VII. And be it further enacted by the authority aforefaid, How thefe ofThat if any of the faid offences, in wilfully cafting away, burn- fences are to ing, or otherwise destroying any thip or veffel as aforefaid, fhall be tried. be committed within the body of any county of this realm, the fame thall and may be enquired of, tried, determined and adjudged in the fame courts, in fuch manner and form, as felonies done within the body of any county, by the laws of this realm, are to be enquired of, tried, determined and adjudged; and if any of the faid offences fhall be committed upon the high feas, the fame fhall be enquired of, tried, determined and adjudged before fuch court, and in fuch manner and form, as in and by * 28 H. 8. c. 15. 1725. Officers as cuftom offi an act made in the eight and twentieth year of the reign of King Henry the Eighth, intituled, For pirates, is directed and appointed for the enquiring, trying, determining and adjudging of felonies done upon the high seas. CAP. XXX. An act for more effectual preventing frauds and abuses in the publick revenues; for preventing frauds in the falt duties, and for giving relief for felt used in the curing of falmon and codfish, in the year one thousand feven hundred and nineteen, exported from that part of Great Britain called Scotland; for enabling the insurance companies to plead the general issue in actions brought against them; and for Securing the Stamp-duties upon policies of infurance. W HEREAS notwithstanding the many good laws, which have been made and passed for preventing of frauds and abufes in his Majesty's duties of excife, and other his Majesty's duties which have been put under the receipt and management of the respective commillioners of excife in Great Britain, the feveral and respective revenues, arifing by and from the faid feveral and refpective duties, are very much leffened, by the clandeftine and collufive importation of brandy, arrack, rum, fpirits and strong waters, coffee, tea, cocoanuts and chocolate, into this kingdom of Great Britain, from parts beyond the feas, without payment of any of the duties by law chargable on the fame, and the fair dealers in the jaid commodities much prejudiced in their trade therein: for remedy whereof, be it enAfter 24 June acted by the King's moft excellent majefty, by and with the adof excife may vice and confent of the lords fpiritual and temporal and comgo on board mons, in this prefent parliament affembled, and by the authority hips to fearch of the fame, That from and after the twenty fourth day of June for brandy, &c. one thousand seven hundred and twenty five, it shall and may be lawful to and for the officers of his Majefty's revenue of excife, or any of them, to go on board and enter into any ship or veffel whatsoever, which fhall be within the limits of any of the ports of this kingdom, and to continue on board the same, and to rummage and search in like manner, as the officers of the cuftoms may now legally do, for all fuch arrack, rum, brandy, fpirits or strong waters, or other excifeable liquors whatsoever, and for all coffee, tea, cocoa nuts, chocolate and cocoa paste, and to feize, for his Majesty's ufe, as well all fuch of the faid commodities as fhall be there found, as by the laws thereunto respectively relating fhall be forfeited, together with the cafks, boxes, chefts, bags, or other package containing the fame, and in like manner to feize fuch of the commodities aforefaid, every or any of them, as before due entry thereof with the proper officer or officers, and without paying or fecuring the duties on the importation thereof, shall be found unfhipping or unfhipped out of fuch fhip or veffel, to be laid on land without entry and payment of the duties due for the fame refpectively, together cers legally may. with with the casks, chests, boxes, bags, or other package whatso ever containing the same. cial warrant II. And it is hereby further enacted by the authority afore- Officer by fpesaid, That in cafe any officer or officers for the faid duty of exmay fearch for cife shall have cause to fufpect that any foreign brandy, arrack, brandy, &c. rum, spirits or strong waters fhall be fraudulently hid or con- fraudulently cealed in any place whatsoever, either entred for keeping the hid. fame as aforefaid, or not entred, with an intent to defraud his Majesty of the duties thereon, then and in such case, if such place fhall be within the cities of London or Westminster, or within the limits of the weekly bills of mortality, upon oath made by fuch officer or officers before the commifioners of excise for the time being, or any two or more of them, or in case the same shall be in any other part of Great Britain, upon oath made by fuch officer or officers before one or more justice or juftices of the peace for the county, riding, divifion or place, where fuch officer or officers fhall fufpect the fame to be hid or concealed, fetting forth the ground of his or their fufpicion, it shall and may be lawful to and for the faid commiffioners, or juftice or juftices of the peace respectively, before whom such affidavit or affidavits shall be made, if he or they fhall judge it reasonable, by special warrant or warrants under his and their respective hands and seals, to authorize and impower fuch officer or officers by day or by night, but if in the night-time in the prefence of a constable or other lawful officer of the peace, to enter into all and every fuch place or places where he or they shall so suspect fuch foreign brandy, arrack, rum, fpirits or ftrong waters shall be so fraudulently hid or concealed, and feize and carry away all fuch foreign brandy, arrack, rum, fpirits or strong waters, which he or they shall then and there find fo fraudulently hid or concealed, as forfeited, together with all the cafks or other veffels and things wherein the fame fhall be contained; and if any perfon Obftructing or persons whatsoever fhall obftruct, oppofe, moleft, let or hin- officer forfeits der any officer or officers of or for the faid duties, or any of 1001. them, in the doing, performing or executing any of the powers or authorities by this act given to fuch officer or officers, every fuch perfon or perfons offending therein shall for every such offence forfeit and lofe the fum of one hundred pounds. III. And it is hereby further enacted by the authority afore- No brandy," faid, That from and after the faid twenty fourth day of June &c. to be exone thousand seven hundred and twenty five no arrack, brandy, pofed to fale rum, fpirits or strong waters, whether British or foreign, fhall but in an entred place. be fold, uttered or exposed to fale, either by wholesale or retail, but when the fame fhall be in fome or one of the warehouses, ftorehoufes, rooms, fhops, cellars, vaults or other places, entred or to be entred in pursuance of an act of parliament made in the fixth year of the reign of his prefent Maje- 6 Geo. 1. c. 21. sty, intituled, An act for preventing frauds and abuses in the publick revenues of excife and customs, ftamp-duty and houfe-money, on pain of forfeiting all fuch arrack, rum, fpirits and ftrong waters which shall be so fold, uttered or exposed to fale contrary to the $ 4 true Sellers of brandy, &c. having more coffee, &c. to than 6 lb. of be deemed dealers. Adulterating tea forfeits it, and 100 l. true intent and meaning of this act, together with the cafks, bottles or other veffels containing the fame, over and above the penalty of forty fhillings per gallon impofed for the faid offence by the faid act of the fixth year of his Majesty's reign. to Geo.1.c.10. IV. And be it further enacted by the authority aforefaid, That froin and after the faid twenty fourth day of June one thoufand seven hundred and twenty five all and every person and perfons whatsoever, who fhall keep a publick houfe, fhop, cellar or warehouse, for felling of brandy, arrack, rum, spirits or strong waters, and shall have in his, her or their cuftody, or in the cuftody of any other perfon or perfons for his, her or their ufe, any coffee, tea, chocolate or cocoa nuts exceeding the quantity of fix pounds of any of the faid commodities, fhall be deemed and taken to be fellers and dealers in the faid commodities within the meaning of this and the faid former act for charging inland duties upon coffee, tea and chocolate. V. And be it further enacted by the authority aforefaid, That from and after the faid twenty fourth day of June one thousand seven hundred and twenty five no dealer in tea, or manufacturer or dyer thereof, or pretending fo to be, fhall counterfeit or adulterate tea, or caufe or procure the fame to be counterfeited or adulterated, or thall alter, fabricate or manufacture tea with Terra Japanica, or with any drug or drugs whatsoever, nor fhall mix or caufe or procure to be mixed with tea any leaves, other than leaves of tea, or other ingredients. whatsoever, on pain of forfeiting and lofing the tea so counterfeited, adulterated, altered, fabricated, manufactured or mixed, and other thing or things whatsoever added thereto, or mixed or used therewith, and alfo the fum of one hundred pounds. VI. And whereas by an act passed in the tenth year of the reign of his prefent Majefty, for repealing certain duties therein mentioned payable upon coffee, tea, cocoa nuts, chocolate and cocoa pafte, and for granting inland duties in lieu thereof, and for other purposes therein mentioned, it was enacted, That the importer or importers, proprietor or proprietors, of fuch coffee and tea as were found in the warehouses appointed by the commiffioners of the customs for the reception thereof, fhould, in one month next after the twenty fourth day of June one thousand feven hundred and twenty four, or upon delivery thereof out of the faid warehouses before the expiration of the faid month, make an entry at the custom-house of all fuch coffee and tea fo found, and pay or fecure the remaining customs or duties due thereon, or on failure thereof, that all fuch coffee and tea should be forfeited and loft, and in cafe fuch coffee and tea, or any part thereof, Should be exported within the time allowed by law for that purpose from the importation thereof, the exporter or exporters fhould, on a proper debenture, be entitled to draw back all the duties paid on fuch importation, or the fecurity for the fame should be vacated (except half of the old fubfidy.) VII. And whereas a confiderable quantity of coffee and tea was found in the faid warehouses, which had been there upwards of three years, years, and for which the remaining duties were paid or fecured according to the directions of the faid act, part of which coffee and tea hath been exported to parts beyond the Sea, and fome doubts have arifen upon the making out of the debentures for drawing back the duties of fuch coffee and tea fo exported, the exportation of which coffee and tea not being by law restrained to any particular time; for Warehoufed obviating of which doubts, be it enacted and declared by the coffee, &c. exauthority aforefaid, That the exporters of all fuch coffee and ported fince 24 June 1724, tea, as have been exported fince the said twenty fourth day of or to be exJune one thousand feven hundred and twenty four, or fhall be ported before exported before the twenty fifth day of March one thousand fe- 25 March 1726, draws yen hundred and twenty fix, are and fhall be entitled to draw back all the back the respective duties fo paid or fecured for the fame, (ex- duties, except cept half of the old fubfidy ;) any law, cuftom or ufage to the half of the old fubfidy. contrary notwithstanding. EXP. VIII. And whereas great quantities of tea imported into Flanders, Holland and other parts beyond the feas, directly from the EastIndies by foreigners, are from thence imported into this kingdom on pretence that fuch tea was formerly exported from hence, to the great prejudice of the trade and navigation of this kingdom, and to the great dif couragement and lofs of the fair importers of the faid commodity from the place of its growth; be it therefore enacted by the authority No tea to be aforefaid, That from and after the faid twenty fourth day of imported but June one thousand seven hundred and twenty five no tea what- from the place of its growth. foever fhall be imported into this kingdom from any place. whatsoever, other than from the place of its growth, although the fame may have been formerly exported from hence, or upon any other pretence whatsoever, on pain of forfeiture of all such tea; one moiety whereof shall be to the use of his Majesty, his heirs and fucceffors, and the other moiety to the use of fuch perfon and perfons as fhall feize and fue for the fame; any law, ftatute, custom or usage to the contrary whatsoever notwithstanding. IX. And whereas, in order to increase the weight of roasted coffee, whereby to defraud and impose upon fuch as buy the fame, divers evil-difpofed perfons, at the time or times of roasting fuch coffee, or foon after, or before the felling thereof, do ufe or mix, or caufe to be used or mixed therewith, or do add or cause to be added thereto butter, lard, grease, water or other materials, whereby such coffee is rendered lefs wholefome, to the prejudice of the health of his Majeffy's fubjects, and to the lofs and injury of ali honest and fair dealers therein; for preventing whereof, be it enacted by the authority Penalty on aforefaid, That from and after the faid twenty fourth day of roafters of fune one thousand seven hundred and twenty five, no perfon coffee, mixing ör perfons whatsoever, either in roafting or foon after the roaft- therewith, butter, &c. ing, or before felling thereof, fhall, in order to increase the 100 l, weight of fuch coffee, ufe or add thereto, or mix therewith any butter, lard, greafe, water or other materials whatfoever, on pain of forfeiting for every fuch offence, the fum of one hundred pounds; and if any trader or dealer in coffee thall knowingly buy or fell any coffee fo mixed, or to which fuch addition |