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hours, and if such feizure fhall 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 fuch feizure, fuch goods, wares, merchandizes, and commodities fo feized, fhall, from time to time, be put into, and be placed, lodged, and fecured in manner herein after mentioned, that is to say, 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 fecured in fome warehouse or warehouses belonging to his Majefty, under the care and management of fome of the officers of his custom or import duties, near to the place where the fame fhall be feized; and in cafe fuch feizure be made at a place too remote from any fuch warehouse, the fame fhall be lodged in fome excise-office near to the place of such seizure; but if such goods, wares, merchandizes, or other commodities be liable to any excife, or inland duty or duties, that then, and in fuch cafe, the fame, within the respective times aforefaid, be put into, and be placed, lodged, and fecured in fome office or offices of excife, or for the faid inland duties, or other fafe place, under the custody of fome officer or officers of excife, or for the said inland duties, near to the place where the same shall be so seized, as aforefaid. XIX. And be it further enacted by the authority aforefaid, Offering to fale fuch That every person and persons whatsoever, fo offering or exgoods, forfeits pofing to fale fuch goods, wares, merchandizes, and commodi- the goods and ties, as aforefaid, over and befides the forfeiting fuch goods, treble value. wares, merchandizes, and other commodities, fhall also forfeit and lose the treble value thereof, to be estimated in manner as aforefaid.

feized from

XX. And be it further enacted by the authority aforefaid, Prohibited That all and every the like prohibited or run goods, wares, and goods may be merchandizes whatsoever, fo, or as fuch, bought by any per- the buyer. fon or persons whatsoever, together with the package containing the fame, fhall 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 excife; provided that within the like respective times, as are herein before limited and appointed, of and concerning goods, wares, merchandizes, and commodities to be feized from the perfon or perfons expofing or offering thereof to fale, fuch goods, wares, merchandizes, and commodities fo to be feized from fuch buyer or buyers thereof, be placed, lodged, and fecured in the like places refpectively, and in the like manner, and in the custody of the like perfons refpectively, as is before directed and appointed, of and concerning goods, wares, merchandizes, and commodities, feized or to be feized from the perfon or persons offering or expofing thereof to fale.

XXI. And be it further enacted by the authority aforefaid, Buyer alfo for. That in every cafe, where any perfon or perfons whatfoever feits treble va

fhall

lue.

Both buyer and feller not to be profe

cuted for the fame goods.

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shall buy any such prohibited or run goods, wares, merchandizes, or commodities whatsoever, or which, by the feller, at the time of felling thereof, fhall be pretended fo to be either prohibited or run, he, the, or they fo buying, over and befides the goods, wares, merchandizes, and commodities fo bought, as aforefaid, fhalf alfo forfeit and lofe treble the value thereof, to be computed and estimated in manner as aforefaid: provided always, and it is hereby declared, That it is not meant or intended by this act, that as well the party or parties buying, as alfo the party or parties felling, or offering or expofing to fale fuch goods, wares, merchandizes, or commodities, as aforefaid, fhall, in any cafe or cafes, both and each of them respectively forfeit or be profecuted for the treble value of one and the fame identical parcel or parcels of fuch goods, wares, merchandizes, or commodities, as aforefaid, but that the party or parties, whether buyer or feller of, or offering or expofing to fale fuch goods, wares, merchandizes, or commodities, who with effect thall first profecute the other of the faid parties for fuch the treble value of fuch goods, wares, merchandizes, or commodities, shall, in every such case and cafes, be and is hereby declared discharged and acquitted of and from the like forfeiting, or being profecuted for or on account of the treble value of every fuch refpective parcel and parcels of goods, wares, and merchandizes, or commodities, for and on account whereof the other party or If profecution parties fhall be profecuted with effect: provided always, that if, be not com- within one month next after making fuch feizure, as aforefaid, menced with- either by the feller or buyer, or by the party or parties, to whom in one month, warehousefuch goods, wares, merchandizes, or commodities are or fhall keeper may be offered or expofed to fale, a profecution or profecutions is profecute. not commenced, and afterwards carried on for the adjudging and determining of and concerning the forfeiting or not forfeiting of fuch goods, wares, merchandizes, or commodities, by the party or parties, as fhall so feize the fame, That then and in every fuch cafe and cafes, the warehoufe-keeper, or keeper of the office of excife or inland duties, or other perfon or perfons, in whose custody fuch goods, wares, merchandizes, and other commodities fhall be lodged and fecured, fhall and may profecute for the forfeiture of fuch goods, wares, merchandizes, and commodities, as, after having been fo lodged and fecured, as aforefaid, fhall not, within fuch month next after fuch feizure, be profecuted for by the party or parties who fhall have feized the fame.

XXII. And whereas before and at the time of the commencement of the inland duties upon chocolate, granted by an act made in the 1.Geo.i. c.io. tenth year of his prefent Majefty's reign, intituled, An act for re

pealing certain duties therein mentioned, payable upon coffee, tea, cocoa-nuts, chocolate, and cocoa-pafte imported, and for granting certain inland duties in lieu thereof, and for prohibiting the importation of chocolate, ready made, and cocoa-pafte, and for better afcertaining the duties payable upon coffee, tea, and cocoa-nuts imported, there were in his Majesty's warehouses,

2

under

1

1724. and be.

land collector.

under the care and cuftody of his officers of customs, feveral quantitics of cocoa-paste, and of chocolate imported ready made, which had been feized for having been imported and landed without making due entries and paying the duties thereof: and whereas feveral other quantities of cocoa-paste and chocolate imported, and landed and seized, Since the commencement of the aforefaid act, and contrary thereto, already are and hereafter may be in fuch or the like warehouses: and whereas one moiety of the appraised value of such cocoa-pajte and imported chocolate, when condemned in his Majefty's courts of exchequer, either at Westminster or in Scotland, or of the rate and price for which the fame hath been or shall be bought at in his faid Majefty's faid courts refpectively, doth and will belong to his Majesty, his heirs and fucceffors, and the other moiety to the party or parties, who feized or hath bought the fame, as aforesaid, but neither of the said moieties can be raised unless the fame be fold and disposed of, which cannot be done without being liable to be feized a fecond time, unless the fame be inclosed in paper, stamped or marked with the stamp or mark already provided in pursuance of the aforesaid act: for remedy whereof, be it enacted and declared by the authority aforefaid, That, Chocolate, &c. as for and concerning fuch chocolate or cocoa-paste, as in the warehoused before 24 June manner before mentioned, actually and really was in such warehoufe or warehouses before the said twenty fourth day of June one fore 24 July thousand seven hundred and twenty four, in cafe the refpective 1725. entred seizors or buyers thereof do or shall respectively, on or before the with the intwenty fourth day of July now next enfuing, enter the fame with 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 thall give to fuch receiver or collector fatisfaction, that fuch chocolate or cocoa-pafte was actually and really in such respective warehouse or warehouses, on or before the faid twenty fourth day of June one thousand feven hundred and twenty four, That then and in fuch cafe it fhall and may be He is to give a lawful to and for fuch receiver and collector, and he and they certificate of respectively are hereby authorized and required, gratis, to give &c. the quantity, to fuch proprietor or proprietors, under the hand of such receiver or collector, a certificate and certificates in writing, fpecifying and expreffing the refpective quantities of fuch chocolate or cocoa-paste, and the time when, and the warehouse or warehouses from whence the fame is intended to be taken, to the intent, that by virtue of fuch certificate or certificates, the refpective feizors or buyers of fuch chocolate or cocoa-pafte may either that it may be carry the fame to the next office for the faid inland duties, there stamped, &c. to be inclofed in papers, ftamped with the ftamp or mark, purfuant to the faid act appointed, provided, and used for chocolate stock in hand, which it is hereby declared, may, in fuch case, lawfully be done without fee or reward, or to have fuch chocolate or cocoa-paste fo to be delivered out, to be made up into chocolate, after the manner of making chocolate in Great Britain, and that after the fame fhall be fo made up, as aforefaid, that then the fame hall and may be inclofed in papers, ftamped with the like stamp and mark, purfuant to the aforefaid act, appointVOL. XV.

T.

ed

Chocolate warehoused

fince 24 June

1724. entred with inland

collector, and duty paid,

ed and provided, and used for chocolate ftock in hand, which it is hereby further declared, fhall and may, in such case, be likewife 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 aforefaid; and as for and concerning fuch other feized chocolate or cocoa-paste, which fince the said twenty fourth day of June one thousand seven hundred and twenty four has been or hereafter fhall be brought into such warehoufe or warehouses, as aforefaid, the feizors or buyers thereof respectively, upon his, her, or their entring the fame, with the receiver or collector of the faid inland duties of the place and places, where fuch warehouse or warehouse shall happen to be, and his, her, or their paying, or causing to be paid, to fuch receiver or collector, the faid inland duties for the fame, at and after the rate of one fhilling and fix pence per pound, and fo proportionably for a greater or leffer quantity of fuch chocolate and cocoa-pafte, fuch receiver or collector of the faid inland duties fhall and is hereby authorized and required, gratis, to on certificate, give to such seizors or buyers a certificate or certificates in writing under his hand, fpecifying and expreffing therein the quantity and quantities of fuch chocolate and cocoa-paste, and of the time when, and the respective warehouse and warehouses from whence fuch chocolate or cocoa-pafte is to be taken to the intent that the fame may be either inclosed in papers stamped with the mark or stamp, pursuant to the said act appointed and provided to denote the charging and paying of the faid inland duties, either before or after the fame fhall again be made up into chocolate in the manner now used in Great Britain.

may be stamped.

Makers of candles, except compounders,

ufing any meltinghoufe, &c.

without a particular entry

thereof, forfeit 100l.

XXIII. And whereas, for want of means to difcover the fraudulent making of candles, and of fufficient penalties to punish the fame when difcovered, 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 majefty, by and with the advice and confent of the lords fpiritual and temporal and commons, in this prefent parliament assembled, and by the authority of the fame, That, if any chandler or maker of candles, other than and befides compounders for the time being for the duties of candles by them refpectively made, or hereafter to be made, shall, 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-houfe, work-houfe, ware-houfe, ftorehouse, fhop, room or other place whatsoever, either for the making or keeping of candles, or for the melting or keeping of any wax, tallow or other materials proper to be made into candles, or of any copper, kettle, pot, furnace or other vessel or utenfil whatsoever, for the melting of wax, tallow or other materials to be made into candles, or of any mould or moulds, or other utenfil whatfoever, for or in the making of mouldcandles,

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candles, or of other candles, without first making or having
made, with the proper officer or officers refpectively appointed,
or to be appointed for that purpose, at the next office of excise,
within the limits whereof eitherfuch melting-houfe, work-house,
ware-house, store-house, shop, room or other place, fhall be fi-
tuate, or such copper, kettle, pot, furnace, mould or moulds,
or other veffel or utenfil whatfoever, fhall be. fo, as aforefaid,
used, a true and particular entry or entries in writing thereof,
and of every and each of them refpectively, every fuch chandler
and maker of candles, other than compounders for the duties
on candles, fhall forfeit and lofe the fum of one hundred pounds
for every fuch melting-houfe, work-houfe, ware-houfe, ftore-
house, fhop, room or other place whatfoever, and for every
fuch copper, kettle, pot, furnace, mould and moulds, or other
veffel or utenfil whatfoever, fo made ufe of, without firft mak-
ing or having made thereof respectively fuch entry and entries,
as aforefaid.

XXIV. And whereas, when excife-officers, either arly in the mornings or in evenings, repair and go to the houses, work-houses and other places belonging to and made ufe of either by professed chandlers or makers of candles for sale, or by others who privately and clandeftinely make candles, (not being compounders) in order to fearch fuch houses, work-houses and other places, in order to discover the clandeftine making of candles at fuch houses, work-houses and other places, the perfons concerned in fuch frauds, pretending fuch time and times of fuch coming of fuch officer or officers to be in the night, and not in the day, they the faid officers ought to have with them fome conftable or other officer of the peace: and whereas, by colour thereof, and on other like pretences, the excife-officers are not admitted to enter into fuch houses, work-houses and other places, but are debarred therefrom, and kept out of fuch houses, work-houses and other places, and thereby are prevented and hindred from difcovering fuch frauds as then are there respectively carrying on for remedy whereof, be it enacted by the authority aforefaid, That if from and after the Statute hours faid twenty fourth day of June one thousand seven hundred and for excife-oftwenty five, upon demand and request made by any officer or ficers to officers of excife, between the hours of five in the morning and with a consearch, either eleven in the evening, either with or without a conftable, or ftable or withother officer of the peace, or between the hours of eleven in the out. evening and five in the morning, with a conftable or other officer of the peace, the door and doors of fuch house, workhoufe or other place whatfoever, are not immediately opened, and if fuch officer or officers are not immediately admitted, and permitted to enter and go into any houfe, work-houfe or other place whatsoever, belonging to or made ufe of by either any fuch profeffed chandler or maker of candles for fale, or by fuch private makers of candles, not being compounders; and if fuch officer or officers, being fo entred into such house, work-house or other place or places whatsoever, all chefts, trunks, boxes, drawers or other like things, are not, upon the demand or re

I 2

queft

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