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hours, and if such seizure shall be made in any other place or places out of the limits of the weekly bills of mortality, that then and in such case, within the space of forty eight hours next after such seizure, such goods, wares, merchandizes, and commodities so seized, shall, from time to time, be put into, and be placed, lodged, and secured in manner herein after mentioned, that is to fay, If such goods, wares, merchandizes, and commodities are prohibited, or liable unto, or chargeable with only duties of customs, or import duties, and are not liable unto, or chargeable with any excise, or inland duty or duties, that then the fame be put into, and be placed, lodged, and secured in some warehouse or warehouses belonging to his Majesty, under the care and management of some of the officers of his custom or import duties, near to the place where the fame shall be seized; and in case such seizure be made at a place too remote from any such warehouse, the same shall be lodged in some excise-office near to the place of such seizure; but if such goods^ wares, merchandizes, or other commodities be liable to any excise, or inland duty or duties, that then, and in such case, the same, within the respective times aforesaid, be put into, and be placed, lodged, and secured in some office or offices of excise, or for the said inland duties, or other safe place, under the custody of some officer or officers of excise, or for the said inland duties, near to the place where,the fame mall be so seized, as aforesaid.

XIX. And be it further enacted by the authority aforesaid, Offering to That every person and persons whatsoever, so offering or ex- ^ oo/^Cforfejtt posing to sale such goods, wares, merchandizes, and commodi- she goods a^d ties, as aforesaid, over and besides the forfeiting such goods, treble value, wares, merchandizes, and other commodities, shall also forfeit and lose the treble value thereof, to be estimated in manner as aforesaid.

XX. And be it further enacted by the authority aforesaid, Prohibited That all and every the like prohibited or run goods, wares, and &°*!*?ay be merchandizes whatsoever, so, or as such, bought by any per- ^buyer!* son or persons whatsoever, together with the package containing

the same, shall in like manner be forfeited, and shall and may be seized, and taken from such buyer or buyers thereof, either by the feller or sellers thereof, or by any officer or officers of customs or excise; provided that within the like respective times,, as are herein before limited and appointed, of and concerning goods, wares, merchandizes, and commodities to be seized from the person or persons exposing or offering thereof to sale, such goods, wares, merchandizes, and commodities so to be seized from such buyer or buyers thereof, be placed, lodged, and secured in the like places respectively, and in the like manner, and in the custody of the like persons respectively, as is before directed and appointed, of and concerning goods, wares, merchandizes, and commodities, seized or to be seized from the person or persons offering or exposing thereof to sale.

XXI. And be it further enacted by the authority aforesaid, Buyer also for. That in every case, where any person or persons whatsoever feitS treWe va,p shall buy any such prohibited or run'goods, wares, merchandizes, or commodities whatsoever, or which, by the seller, at the timJ of selling thereof, shall be pretended so to be either prohibited or ruji, he, slie, or they so buying, over* and besides the goods, ware£, merchandizes, and commodities so bought, as aforesaid* st\a]( also forfeit and lose treble the value thereof, to be computed and estimated in manner as aforesaid: provided always, Both buyer and It is hereby declared, That it is not meant or intended by and seller not this act, that as well the party or parties buying, as also the to be prose- party or parties selling, or offering or exposing to sale such goods, fame oods wares> merchandizes, or commodities, as aforesaid, shall, in any g cafe or cases, both and each of them respectively forfeit or be

prosecuted for the treble value of one and the same identical parcel or parcels of such goods, wares, merchandizes, or commodities, as aforesaid, but that the party or parties, whether buyer or seller of, or offering or exposing to sale such goods, wares, merchandizes, or commodities, who with effect (hall first prosecute the other of the said parties for such the treble value of such goods, wares, merchandizes, or commodities, shall, in every such case and cases, be and is hereby declared discharged^ and acquitted of and from the like forfeiting, or being prosecuted for or on account of the treble value of every such respective parcel and parcels of goods, wares, and merchandizes, or commodities, for and on account wheteof the other party or If prosecution parties shall be prosecuted with effect: provided always, that if, be not com- within one month next after making such seizure, as aforesaid, menced with- either by the seller or buyer, or by the party or parties, to whom warehouse- '^"uc^ g°°ds, wares, merchandizes, or commodities are or shall keeper may be offered or exposed to sale, a prosecution or prosecutions is prosecute/ not commenced, and afterwards carried on for the adjudging and determining of and concerning the forfeiting or not forfeiting of such goods, wares, merchandizes, or commodities, by the party or parties, as shall so seize the same, That then and in every such case and cases, the warehouse-keeper, or keeper of the office of excise or inland duties, or other person or persons, in whose custody such goods, wares, merchandizes, and other commodities shall be lodged and secured, shall and may prosecute for the forfeiture of such goods, wares, merchandizes, and commodities, as, after having been so lodged and secured, as aforesaid, shall not, within such month next after such seizure, be prosecuted for by the party or parties who shall have seized the same.

XXII. Ani -whereas before and at the time of the commencement of the inland duties upon chocolate, granted by an aft made in the Iogcoi.c.io. ^nth year of his present Majesty's reign, intituled, An act for re* * ' * pealing certain duties therein mentioned, payable upon coffee, tea, cocoa-nuts, chocolate, and cocoa-paste imported, and for granting certain inland duties in lieu thereof, and for proliibit- ing the importation of chocolate, ready made, and cocoa-paste, and for better ascertaining the duties payable upon coffee, tea* and cocoa-nuts imported, there were in his Myestys warehouse 2 wider under the care and custody of his officers of customs, several quantities of cocoa-pajle, and of chocolate imported ready made^ which had been seized for having been imported and landed, without making due entries and paying the duties thereof: and whereas several other quantities of cocoa-pajle and chocolate imported, and landed and seize d^ since the commencement of the aforesaid acl^ and contrary thereto*, already are and hereafter may be in such or the like zvare houses: and whereas one moiety of the appraised value of such cocoa-pajle and imported chocolate, when condemned in his Majesty's courts of exchequer> either at Westminster or in Scotland, or of the rate and price for which the fame hath been orfjall be bought at in his said Majesty* s said courts respectively, doth and zuill belong to his Majesty, his heirs and successors, and the other moiety to the party or parties, ivho seized or hath bought the same, as aforesaid, but juither of the said moieties can be raised unless the fame be J old and disposed of, which cannot be done without being liable to be seized a second time, unless the fame be inclosed in paper, famped or marked zvith the stamp or mark already provided in pursuance of the aforesaid aft: for remedy whereof, be it enacted and declared by the authority aforesaid, That, Chocolate, as for and concerning such chocolate or cocoa-paste, as in the warehoused manner before mentioned, actually and really was in such ware- j^rebe* house or warehouses before the said twenty fourth day of June one tore 24 July thousand seven hundred and twenty four, in case the respective 1725. entred seizors or buyers thereof do or (hall respectively, on or before the Wltri tiie !£~ twenty fourth day of July now next ensuing, enter the same with landllector« the respective receiver or collector of the inland duties of the place and places, where such respective warehouse or warehouses shall happen to be, and shall give to such receiver or collector satisfaction, that such chocolate or cocoa-paste was actually and really in such respective warehouse or warehouses, on or before the said twenty fourth day of June one thousand seven hundred and twenty four, That then and in such case it (hall and may be He is to give a lawful to and for such receiver and collector, and he and they certificate of respectively are hereby authorized and required, gratis, to give ^ce <luantl,:y* to such proprietor or proprietors, under the hand of such receiver or collector, a certificate and certificates in wrriting, specifying and expressing the respective quantities of such chocolate or cocoa-paste, and the time when, and the warehouse or warehouses from whence the fame is intended to be tak;en, to the intent, that by virtue of such certificate or certificates, the respective seizors or buyers of such chocolate or cocoa-paste may either that it may be carry the fame to the next office for the said inland duties, there itamped, <S;c* to be inclosed in papers, stamped with the stamp or mark, pursuant to the said act appointed, provided, and used for chocolate stock in hand, which it is hereby declared, may, in such case, lawfully be done without fee or reward, or to have such chocolate or cocoa-paste so to be delivered out, to be made up into chocolate, after the manner of making chocolate in Great Britain, and that after the fame mall be so made up, as aforesaid, that then the same shall and may be inclosed in papers, stamped with the like stamp and mark, pursuant to the aforesaid act, appointYou XV, ' T. ?&

Chocolate

■warehoused

ecf and provided, and used for chocolate stock in hand, which it is hereby further declared, shall and may, in such case, be likewise lawfully done, without fee or reward, and without being charged with, or paying the inland duty for such chocolate or cocoa-paste so to be delivered out by virtue or means of such certificate or certificates, as aforesaid; and as for and concerning such other seized chocolate or cocoa-paste, which since the imce 24 June fa;^ twenty fourth day of June one thousand seven hundred and with inland twenty four has been or hereafter (hall be brought into such collector, and warehouse or warehouses, as aforesaid, the seizors or buyers duty paid, thereof respectively, upon his, her, or their entring the fame, with the receiver or collector of the said inland duties of the place and places, where such warehouse or warehouse shall happen to be, and his, her, or their paying, or causing to be paid, to such receiver or collector, the said inland duties for the fame, at and after the rate of one shilling and six pence per pound, and so proportionably for a greater or lesser quantity of such chocolate and cocoa-paste, such receiver or collector of the said inland duties shall and is hereby authorized and required, gratis y to on certificate, give to such seizors or buyers a certificate or certificates in writing under his hand, specifying and expressing therein the quantity and quantities of such chocolate and cocoa-paste, and of the time when, and the respective warehouse and warehouses from whence such chocolate or cocoa-paste is to be taken to the

av be stamp- ^rrtent tnat tne lame maY ^e eitner inclosed in papers stamped I with the mark or stamp, pursuant to the said act appointed and

provided to denote the charging and paying of the said inland duties, either before or after the fame shall again be made up into chocolate in the manner now used in Great Britain*

XXIII. And whereas, for want of means to discover the fraudulent making of candles, and of sufficient penalties to punifl) the fame when discovered^ his Majesty is much defrauded of and in his duties upon candles, and the fair traders in candles are very much discouraged and injured in their respective trades by the fraudulent and private makers of candles: for remedy whereof, be it enacted by the King's most excellent majesty, by and with the advice and consent of the lords spiritual and temporal and commons, in this present parliament assembled, and by the authority of the same, That, if any chandler or maker of candles, other than and besides compounders for the time being for the duties of candles by them respectively made, or hereafter to be made, (hall, from and after the said twenty fourth day of June in the year of our Lord one thousand seven hundred and twenty five, make use of any melting-house, work-house, ware-house, storewithout a par- house, shop, room or other place whatsoever, either for the thereofC so? making or .keeping of candles, or for the melting or keeping of fek^oo'l. °r* anY wax* taw or other materials proper to be made into candles, or of any copper, kettle, pot, furnace or other vessel or utensil whatsoever, for the melting of wax, tallow or other materials to be made into candles, or of any mould or moulds, or other utensil whatsoever, for or in the making of mould6 candles*

m ed

Makers of candles, except compounders, using any meltinghouse, &c.

Candles, or of other candles, without first making or having made, with the proper officer or officers respectively appointed, or to be appointed for that purpose, at the next office of excise* within the limits whereof eithersuch melting-house, work-house, ware-house, store-house, (hop, room or other place, shall be situate, or such copper, kettle, pot, furnace, mould or moulds, or other vessel or utensil whatsoever, (hall be-so, as aforesaid, used, a true and particular entry or entries in writing thereof, and of every and each of them respectively, e?ery such chandler and maker of candles, other than compounders for the duties on candles, (hall forfeit and lose the sum of one hundred pounds for every such melting-house, work-house, ware-house, storehouse, (hop, room or other place whatsoever, and for every such copper, kettle, pot, furnace, mould and moulds, or other vessel or utensil whatsoever, so made use of, without first making or having made thereof respectively such entry and entries, as aforesaid.

XXIV. And whereas, when excise-officers, either %rly in the mornings or in evenings, repair and go to the houses, work-houses and other places belonging to and made use os either by professed chandlers or makers of candles for sale, or by others who privately and clandestinely make candles, [not being ccmpDunders) in order to search such houses, work-houses and other places, in order to discover the clandestine making of candles at such houses, vjork-h ousts and other places, the persons concerned in such frauds, pretending such time and times of such coming of such officer or officers to be in the night, and not in the day, they the said officers ought to have zvith them some constable or other officer of the peace: and whereas, by colour thereof and on other like pretences, the ex else-officers are not admitted to enter into such houses, tuork^houfes and other places, but are debarred therefrom, and kept out of such houses, work-houses and other places, and thereby are prevented and kindred from discovering such frauds as then are there respeclive/y carrying on: for remedy whereof, be it enacted by the authority aforesaid, That if from and after the Statute hours said twenty fourth day of June one thousand seven hundred and for excise-oftwenty five, upon demand and request made by any officer or ^cerst0 . officers of excise, between the hours of five in the morning and [yiThaconh8r eleven in the evening, either with or without a constable, or stable or wkhother officer of the peace, or between the hours of eleven in the out, evening and five in the morning, with a constable or other officer of the peace, the door and doors of such house, workhouse or other place whatsoever, are not immediately opened, and if such officer or officers are not immediately admitted, and permitted to enter and go into any house, work-house or other place whatsoever, belonging to or made use of by either any such professed chandler or maker of candles for sale, or by such private makers of candles, not being compounders j and if such officer or officers, being so entred into such house, work-house or other place or places whatsoever, all chests, trunks, boxes., drawers or other like things are not, upon the demand or re

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