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Penalty for taking out permits, and not sending

away the commodities in

ed,

addition shall be made, every fuch trader or dealer fhall, for every fuch offence, forfeit and lofe the fum of one hundred pounds.

X. And whereas several dealers in brandy, arrack, rum, spirits and ftrong waters, coffee, tea and cocoa-nuts, in order to fecure quantities of the faid commodities, which have been clandeftinely imported without paying any of the duties by law-charged thereupon, from being feized, as forfeited for fuch clandeftine importation thereof, do frequently take out permits from the officer or officers for the faid duties upon coffee, tea and chocolate, brandy, arrack, rum, Spirits and Strong waters, for the removing of the faid commodities from one place to another, but in reality do not remove the commodities from the refpective places they are authorized by fuch permit to remove the fame to the respective places they are by fuch permit authorized to carry the fame commodities unto, but make use of fuch permits for fecuring the like quantity of commodities mentioned in fuch permits, which have been clandeftinely imported, from being feized, as forfeited for such clandeftine importation; for remedy whereof, 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, if any perfon or perfons whatsoever shall take out any permit or permits from the officers employed in the faid duties, or any of them, for removing of any of the faid the time limit- commodities from one place to another; and if, within the times limited in fuch permit or permits refpectively, the party or parties, by or for whom fuch permit or permits fhall be fo taken out, fhall not either actually and really fend away all the commodities by fuch permit or permits authorized thereby to be fent away, pursuant to the true intent and meaning thereof, or in default of fo fending away fuch commodities, fhall not, before the expiration of the time limited in and by fuch permit and permits, respectively, return fuch permit and permits to the officer or officers, from whom the fame was had; then, and in every fuch respective case and cafes, the perfon or perfons taking out fuch permit or permits, or for whofe ufe fuch permit or permits fhall be taken out, fhall, for every gallon of brandy, arrack, rum, fpirits and strong waters, and for every pound weight of coffee, tea and cocoa nuts, mentioned in fuch permit or permits, and not removed according to the purport thereof, forfeit and lofe treble the value thereof, to be estimated according to the highest rate of the like commodities at the time when fuch forfeiture fhall be incurred; and if such permit or permits are not fo returned, as aforefaid, and in cafe, upon taking an account by any of the officers for the faid duties upon brandy, arrack, rum, fpirits and ftrong waters, and for the faid inland duties of the stock of the coffee, tea and cocoa-nuts, remaining in the hands or cuftody of the perfon or perfons, from or out of whose stock the commodities, mentioned in fuch permit or permits, as aforefaid, are thereby authorized to be removed, there fhall not appear a fufficient decrease to anfwer the removal of the commodities mentioned in fuch per

or not return

ing the permits, treble the value.

If there does

not appear a

fufficient de

crease to anfwer the re

moval, officer

to feize a like quantity of the brandy, &c.

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mit or permits, as aforesaid, respectively; then, and in such cafe, the refpective perfon or perfons, from or out of whose stock the faid commodities mentioned in the said permit or permits shall be authorized to be removed, fhall forfeit and lofe the like quantities of the respective commodities, fo permitted to be removed, and not removed according to fuch permiffion, to be seized and taken by the officers for the said respective duties, for his Majesty's use, out of the like commodities then in the poffeffion of the perfon or perfons forfeiting the fame: pro- No permit for vided always, that no perfon or perfons whatsoever fhall de- removal, but by direction of mand, take or receive, any permit or permits from any officer him from or officers for the said respective duties, for the removal of any whose stock of the faid commodities from one place to another, without the commodities fpecial direction in writing, of the person or persons, or the are to be removed! known fervant or fervants of the perfon or perfons, from or out of whose stock the faid commodities are to be removed, upon pain of forfeiting for every fuch offence therein the sum of fifty Penalty 501. pounds, or, in default of the payment thereof, fhall fuffer im- or imprifonprisonment for and during the space of three months, without ment. bail or mainprize.

XI. And whereas by the act, whereby the said inland duties on coffee, tea and chocolate, are granted, several oaths and affirmations are appointed to be adminiftred to the fellers of and dealers in the Said commodities, relating to their trade therein, and the entries by them made with the officers for the fame duties, for better fecuring the fame; and whereas it hath been obferved, that in fome instances, where fuch oaths and affirmations by the said act are to be taken and made by fuch fellers and dealers, yet many of them neglect or refufe to take the fame, infifting, that by the faid act no perfons are exprefly authorized to adminifter the fame unto them: for remedy Commiffionwhereof, be it further enacted and declared by the authority ers to appoint aforefaid, That it shall and may be lawful to and for fuch per- perfons to adfon or persons, as the commiffioners for the said inland duties oaths to dealfor the time being, or the major part of them in that behalf fhall appoint, from time to time, to administer the faid oaths commodities. and affirmations to the sellers and dealers, who do or thall refide within the weekly bills of mortality, and to and for the collectors and supervisors of excife in all other parts of Great Britain, to adminifter the faid oaths, and to take affirmations from the respective fellers and dealers in any of the faid commodities, within their respective collections and diftricts.

minifter the

ers in these

commiffioners

XII. Provided always, and it is hereby enacted and declared On officers by the authority aforefaid, That it fhall and may be lawful for complaint, the commiffioners of the faid inland duties, or any two or more or justices to of them for the time being, within the refpective jurifdiction fummon fuof the faid commiffioners, or juftice or juftices of the peace, fpected perupon any officer or officers for the faid inland duties making fons to procomplaint upon oath, to fuch commiffioners, or juftice or books of enjuftices of the peace refpectively, that he or they do fufpect any try, on oath. dealers in the faid commodities not to have made true and juft 10Geo.1. c.10. entries

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duce their

of

entries in the books, which he, fhe, or they, are obliged, in pursuance of the faid act, to keep for that purpose, of fuch of the faid commodities, as he, the, or they, from time to time, fell or deliver out or confume, in which oath shall be set forth the causes of such fufpicion, to fummon such suspected person or persons to appear before the said commiffioners, or juftice or juftices of the peace refpectively, with their respective entrybooks aforefaid, to the intent that fuch commiffioners, or juftice or juftices of the peace refpectively, may examine fuch fufpected perfon or perfons, or fuch as keep the faid book or books, upon his, her, or their oaths or affirmations, touching the truth of the entries made in their faid books; and any such dealer in coffee, tea, or chocolate, who fhall neglect or refuse to make such oaths or affirmations, as are by the faid last mentioned act required, and by this prefent act appointed to be adminiftred, as aforefaid, being thereunto required by the refpecRefusing so to tive perfon or perfons, who by this act is and are authorized to do, forfeits adminifter the fame, or fhall neglect or refufe to attend fuch fummons, as aforefaid, with his, her, or their respective entrybooks, and be examined upon oath, as aforefaid, touching the truth of the entries made in their respective entry-books, then, and in every fuch cafe or cafes, the perfon or perfons offending 'therein, or either of them, fhall, for each and every of fuch offence, forfeit and lose the fum of twenty pounds.

20 1.

XIII. And whereas in and by the faid act of parliament, whereby the said inland duties on coffee, tea, and chocolate are granted, it is enacted, That if any perfon or perfons whatfoever should at any time counterfeit or forge, or caufe to be counterfeited or forged, the mark, stamp, impreffion, or device, which by the faid act of parliament is directed to be provided and made use of on the paper inclofing each pound of chocolate, in pursuance of that act, or should vend or fell fuch chocolate with fuch counterfeit mark, stamp, impression, or device thereon, knowing the fame to be counterfeit, then every fuch person or perfons offending therein, fhall, for every fuch offence, forfeit and lofe the fum of five hundred pounds, and alfo should be committed to the next county gaol, there to remain for the space of twelve months without bail or mainprize: and whereas the commiffioners for the faid inland duties, having, pursuant to the faid act, provided fuch marks, stamps, impressions, and devices, for the ftamping and marking papers inclofing fuch chocolate; and whereas fuch chocolate, as, pursuant to the faid act, has been duly entred with the proper officer, and for which the said inland duties have been charged or paid, has, from time to time, been inclofed in fuch paper and papers, having on it and them the impreffion of fuch marks or stamps fo provided, as aforefaid; and whereas, after fuch papers, having on them the impreffion of fuch marks or ftamps, have been taken from fuch chocolate, as has been fo duly entred, and for which the faid duties have been duly charged or paid, the fame paper or papers, having on it or them the impreffion of fuch mark or marks, stamp or stamps, have been fixed unto, placed upon, and made use of to inclose other chacolate, which has not been duly entred, and for which the faid inland duties have not been duly charged

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that has not

or paid, whereby his Majefty has been and is as much and as effectually defrauded of and in his faid inland duties on fuch chocolate, as if the actors in fuch fraud had counterfeited and forged a ftamp or flamps, mark or marks to resemble fuch marks or stamps fo as aforefaid provided by the faid commiffioners: for remedy whereof, be it enacted by the authority aforefaid, That if and in cafe, from and after Fixing papers the faid twenty fourth day of June one thousand seven hundred with the ftamp and twenty five, any person or perfons whatsoever fhall, upon on chocolate any chocolate, which has not been duly entred with the proper paid duty, is officer, and for which the faid inland duties have not been duly 500l. penalty, charged or paid, fix or place fuch paper or papers, having on it and imprisonor them the impreffion of fuch mark or marks, ftamp or ftamps, ment. or shall in such paper or papers inclofe fuch chocolate, as hath not been duly entred with the proper officer, and for which the said inland duties have not been duly charged or paid, with intent to defraud his Majefty of the faid inland duties, for and in refpect of fuch chocolate, that then, and in every fuch cafe, every offender therein fhall be fubject and liable to the penalties and forfeitures, which by the faid act, made in the tenth year of his faid Majesty's reign, are set and impofed upon perfons for counterfeiting or forging the stamp or stamps, mark or marks provided, or which shall hereafter be provided by the commiffioners for the faid inland duties for the time being, and as if fuch offender or offenders had actually forged or counterfeited fuch stamp or ftamps, mark or marks.

XIV. And whereas it often happens, that after chocolate is made Damaged up for fale, and duly ftamped, as the law directs, it receives damage chocolate to by lying by, or otherwife becomes unfit for fale, be it enacted by the be reftamped, authority aforefaid, That it fhall and may be lawful for the owner of such stamped chocolate, in the prefence of an officer of excife for the divifion or place where such chocolate shall be, to open the said chocolate fo made and ftamped, as aforefaid, and to deliver the faid ftamps to the faid officer, and to work the fame chocolate over again with fresh cocoa-nuts, and that fuch owner shall be allowed to have the chocolate reftamped, paying the inland duty for fo much chocolate, as fhall be added and used in the new-working the fame, and no more.

made that the

XV. Provided always, and be it enacted by the authority On reworking aforefaid, That all perfons whatever, who fhall work their cho- chocolate colate over again, Thall make proof before the commiffioners of proof to be the inland duties, or the major part of them, in cafe the fame duties have shall be worked over again within the limits of the bills of mor- been paid, &c. tality, or in case the same shall be worked over again out of the faid limits, before any two or more of his Majelty's juftices of the peace for the county, divifion, town or place, where fuch chocolate fhall be fo worked, that all and every of his Majesty's duties for the cocoa-nuts, wherewith such chocolate was made, and for what cocoa-nuts fhall be added thereunto in the reworking thereof, have been duly and fully paid, and that ali the faid chocolate fo to be reworked and reftamped had been duly entred with the proper officers appointed for that purpofe, and

upon

upon failure of such proof to be made, it fhall in no wife be lawful to rework and reftamp the fame.

XVI. And for the more effectual discovering and detecting the running of any goods, merchandizes, and commodities whatsoever, which are either prohibited to be imported, or which are liable to any duty or duties of cuftoms and excife, and inland duty or duties, or to any or either of them, be it enacted by the authority aforefaid, That in case from and after the faid goods liable to twenty fourth day of June one thousand seven hundred and duties, forfeits twenty five, any perfon or perfons whatsoever fhall knowingly the goods and harbour, keep, or conceal, or fhall knowingly permit or fuffer

Concealing

treble value.

The value of

ed to be taken at the best gate.

to be harboured, kept, or concealed fuch prohibited goods or run goods, wares, merchandizes, or commodities whatsoever, liable to any duty or duties of customs, excife, and inland duties, or to any or either of them, the party or parties offending therein, whether he, she, or they, have or have not, or do or do not claim or pretend to have any property or interest in such goods, wares, merchandizes, or commodities so harboured, kept or concealed, fhall, for every fuch offence, forfeit and lofe all fuch goods,, wares, merchandizes, and commodities whatfoever fo harboured, kept, and concealed, and treble the value thereof.

XVII. And it is hereby further enacted and declared by the goods forfeit- authority aforefaid, That the fingle value and worth of fuch goods, wares, merchandizes, and commodities whatsoever fo forfeited, fhall, from time to time, be deemed and taken to be, according to and at the rate and rates, price and prices, as the best goods, wares, merchandizes, and commodities of the like forts, kinds, and denominations do or fhall, at fuch refpective time or times, bear and sell for in London.

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XVIII. And for the better detecting and discovering the felling or expofing to fale any goods, wares, merchandizes, or commodities, which are or fhall be prohibited, or which have been or hereafter shall be run, or shall be pretended fo to have been, or to be, be it enacted by the authority aforefaid, That in cafe, from and after the faid twenty fourth day of June one thousand seven hundred and twenty five, any person or persons whatsoever shall offer or expofe to fale any goods, wares, merchandizes, or commodities whatfoever, which are or shall be prohibited, or which actually have been, or fhall be, or fhall, by the party or parties so offering or expofing the fame to fale, be pretended to have been run, all fuch goods, wares, merchandizes, and other commodities whatfoever, together with the package whatsoever including and containing the fame, shall be forfeited, and shall and may be feized by the party or parties, to whom the fame fhall be fo offered or expofed to fale, or by any officer or officers of cuftoms or excife; provided, that within the respective times next after fuch seizure herein after mentioned, that is to fay, If such seizure shall be made in any place or placs within the limits of the weekly bills of mortalįty, then and in fuch cafe, within the space of twenty four

hours,

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