Henrietta

Bridget Ah

burnham, not

may convey her estate therein.

of Man, or its dependencies, for fuch fum or fums of money or upon fuch other terms or conditions as they fhall think fitting; and that upon the executing of fuch contracts or agreements by or on the behalf of the faid earl, his tenants, the faid Henrietta Bridget Ashburnham, or such other perfon or persons claiming or to claim under him, or any of his ancestors as aforefaid, or upon executing fuch other conveyances, affignments, releases or furrenders, as in fuch contract or contracts thall be agreed on for that purpose, it shall and may be lawful to and for the faid commiffioners of the treafury now or for the time being, or any three or more of them, or the lord high treasurer for the time being, and they are hereby impowered by and out of any monies arifen or to arife to his Majefty, his heirs or fucceffors, of or for any customs, fubfidies, impofitions, or other duties upon the importation or exportation of any goods or merchandizes whatsoever already granted or payable, or hereafter to be granted or payable to his Majesty, his heirs or fucceffors, in Great Britain, Wales or Berwick upon Tweed, to order and direct the payment of fuch fum or fums of money, from time to time, as fhall be fo contracted or agreed on for fuch purchase or purchases, to fuch perfon or perfons as, according to the terms of fuch contracts or agreements, fhall be entitled to have and receive the same.

XXVI. And it is hereby further enacted and declared by the authority aforefaid, That it fhall and may be lawful to and for withstanding the faid Henrietta Bridget Ashburnham, notwithstanding her miher minority, nority, by and with the confent of the faid John lord Ashburnham her father, and the said Bryan Fairfax, or the furvivor of them, to convey and affure all her estate and intereft in the Isle of Man, and premiffes aforesaid, or any part thereof, pursuant to any contract or agreement, which fhall be made by virtue of the powers in this act given; and fuch conveyance or affurance fhall be good and effectual in law, to all intents and purposes, as if the faid Henrietta Bridget Ahburnham was of the full age of one and twenty years; any law, custom or usage to the contrary thereof in any wife notwithstanding: and the money to be paid as the confideration of fuch conveyance, fhall be paid to fuch person as the high court of chancery thall dire&, and when paid, fhall be laid out by the direction of the said court of chancery for the benefit of the said Henrietta Bridget Afbhurnham, her executors, adminiftrators and affigns.

Perfons in prifon on in

formation relating to the customs, ex

cise or falt, not pleading by the space of

one term,

judgment to be entred by default, and

XXVII. And be it further enacted by the authority aforesaid, That from and after the twenty third day of May one thousand seven hundred and twenty fix, if any perfon or perfons that now is or are, or thall be in prison for want of fufficient bail (such person or persons being taken by Capias or Capias's issued out of his Majesty's court of exchequer, or any other his Majefty's courts of record at Westminster or Edinburgh) upon any information or informations exhibited in any of the faid courts against them or any of them, for having been aiding, affifting, or otherwife concerned in the unfhipping out of any ship or vel

fel,

and estate.

fel, fhips or veffels, boat or boats, with intention to be laid on execution land, any fort of goods or merchandizes whatsoever, liable to awarded athe payment of any duties whatsoever, either customs, excife gift body or falt, or any goods or merchandizes prohibited to be imported into this kingdom, or for having any fuch goods or merchandizes whatsoever knowingly come to his or their hands; or upon any information or informations for non-payment of duties relating to the customs, excife or falt-duty; or upon any information or informations already exhibited, or to be exhibited in any of the faid courts, in relation to any fraud or frauds about any drawback or certificate goods or merchandizes, or in relation to any other fraud or frauds whatsoever, already committed or to be committed, in order to diminish or lessen the revenue of the cuftoms, excife or falt-duty, or upon any penal law or statute whatsoever, relating to the said revenues; and shall refuse or neglect to appear or plead to any fuch information or informations to be delivered to fuch perfon or perfons, or to the gaoler, keeper or turnkey of the prison or prisons, at the prifon or prifons wherein such person or perfons fhall be confined or imprisoned for any of the faid offences, by the space of one term, judgment fhall be entred against him or them by default; and in cafe judgment fhall be obtained against any such person or perfons by default, verdict, or otherwife, and such person or perfons fhall not pay the fum recovered against him or them for any of the faid offences, execution fhall be thereupon awarded and iffued, not only against the body or bodies of fuch perfon or perfons fo in prifon as aforefaid, but also against all the real and perfonal estate or eftates. of fuch person or perfons, though fuch perfon or perfons continue in prifon for fuch fum or fums of money so to be recovered against him or them; any law, cuftom or usage to the contrary notwithstanding.

of

tred in the attorney gene

XXVIII. And whereas great quantities of prohibited goods, and No informagoods liable to the payment of customs, excife or falt-duty, are by evil- tion to be filed difpofed perfons fraudulently landed in this kingdom, and goods prefor recovery tended to be shipped outwards, entitled to a drawback or bounty, are by the laws of any penalty frequently not hipt, or after the shipping thereof relanded, whereby the customs, they become liable to feveral penalties; but knowing themfelves fubject &c. unless ento be profecuted for the faid offences, and that their fraudulent practices may in time be difcovered, do frequently, before any difcovery ral's name, or can be made by the officers of the revenues, caufe informations to be of fome offientred and filed against themselves in fome of the courts at Westmin- cer. fter or Edinburgh, in the name of some perfon or perfons, on his, her or their behalf; and if no difcovery be made of the faid fraudulent practices by the officers of the revenues, the faid informations are never profecuted; but in cafe the faid frauds are discovered by any officer or officers of the revenues, who thereupon enter and file real informations against fuch offender and offenders, then either some secret agreement or agreements is or are made by fuch offender or offenders with fuch perfon or perfons, who have filed or exhibited such informations on the behalf of fuch offender or offenders, or else a plea

Y 4

No dealer in

cocoa-nuts to difpofe of lefs than 28 lb. at one time,

and to enter in a book, to whom all co

coa-nuts are

fold, to be perufed by the officer.

or pleas of priority of fuit is or are pleaded in bar of fuch real informations profecuted by the officers of the revenues, whereby the faid offenders evade the feveral penalties inflicted by law, to the great prejudice of the crown, and alfo to the difcouragement of real profecutions; for the prevention of fuch fraudulent practices, be it enacted by the authority aforefaid, That from and after the twenty third day of May one thoufand feven hundred and twenty fix, it fhall not be lawful for any perfon or perfons whatsoever, to enter, or cause or procure to be entred, filed or profecuted, any information or informations in any of the faid courts against any person or perfons for the recovery of any penalty or penalties inflicted by any of the laws of the customs, excife, and the duty upon falt, unlefs the fame be entred, filed, and profecuted in the name of his Majefty's attorney general, or in the name or names of fome officer or officers of fome or one of the aforefaid revenues of customs, excife or falt-duty: and if any information or informations is or are entred in any other person's name or names than as is before-mentioned, the fame, and all proceedings thereupon had, are hereby declared to be null and void; and the faid court or courts where such information or informations is, are or fhall be fo entred, filed or profecuted, shall not permit or fuffer any proceeding or proceedings to be had thereupon, and fhall caufe fuch information. or informations to be taken off the file; any law, custom or ufage to the contrary notwithstanding.

XXIX. And for preventing the frauds of fuch chocolate makers, who buying small quantities of cocoa-nuts, do clandeftinely make the fame into chocolate, and in like manner fell and dispose of the chocolate fo made, without paying the inland duty thereon, whereby his Majefty is defrauded of and in the faid inland duty on chocolate; be it enacted by the authority aforefaid, That from and after the twenty fourth day of June one thousand seven hundred and twenty fix, no feller of, trader or dealer in cocoa-nuts, fhall in any parcel or parcels fell, deliver out or difpofe of less than the quantity of twenty eight pounds weight of cocoa-nuts at the leaft, at any one time or times; and further, that from time to time, and at all and every time and times when fuch feller of, trader or dealer in cocoa-nuts, shall either fell, deliver out or difpofe of any parcel or parcels of cocoa-nuts, of twenty eight pounds weight or more, the party or parties fo felling, deliverin out or difpofing of fuch cocoa-nuts, fhall enter or caufe to be entred down an account in writing, of the chriftian and furname and names, and place and places of abode of the perfon and perfons to whom, or to or for whose use, or for or upon whose account fuch cocoa-nuts shall be so sold, delivered out or difpofed of; and upon demand or request made by any officer or officers of and for the inland duties on chocolate, fhall produce fuch account or accounts to fuch officer or officers, and fhall permit him or them not only to infpect and perufe the fame, but also thercout and therefrom to take an account of the name

and

and names, place and places of abode of the perfon and persons to whom or for whofe ufe, or for or upon whofe account fuch cocoa-nuts shall be or shall have been fold, delivered out or difsposed of, on pain of forfeiting and lofing the fum of twenty pounds for every pound of cocoa-nuts, which shall either be fold, delivered out or disposed of in any parcel or parcels not containing or amounting in the whole to twenty eight pounds of cocoa-nuts at the least, or which shall be, or shall have been fo fold, delivered out or disposed of, without entring down, or causing to be entred down in fuch account or accounts in writing as aforefaid, the name and names, and place and places of abode, of the person and perfons to whom or to or for whose use, or for or upon whose account such cocoa nuts fhall be or shall have been fo fold, delivered out or disposed of; and on pain of forfeiting and lofing the fum of twenty pounds every and each time and times, when fuch feller of, trader or dealer in cocoa-nuts shall refuse to permit fuch officer or officers for the faid inland duties, to infpect and peruse such áccount or accounts as aforefaid, or thereout or therefrom to take fuch account or accounts as aforefaid.

Penalty.

XXX. And be it further enacted by the authority aforefaid, No officer of That from and after the twenty fourth day of June one thou- excife fubject fand seven hundred and twenty fix, no gauger or officer of his to penalty for Majesty's duties, either of excife or of any other duty, which copy of charge, at this time are or hereafter fhall be under the management of unless required his Majefty's commiffioners of excife, either as commiffioners in writing. of excife and commiffioners of other refpective duty or duties, or as commiffioners of any fuch duty or duties, fhall be liable or fubject to any penalty or forfeiture whatsoever, for omitting or neglecting to deliver or leave, or for not delivering or leaving a copy or copies of any charge or charges made by fuch gauger or gaugers, officer or officers, for or on account of the faid duties or any of them refpectively, unless fuch copy or copies fhall by the refpective party or parties entitled, or that shall be by law entitled to have fuch copy or copies, or by his, her or their order or orders, be required and demanded in writing, of and from fuch gauger or guagers, officer or officers refpectively; any law or ufage to the contrary thereof in any wife notwithstanding.

menced

XXXI, And be it further enacted by the authority aforefaid, No action for That no action, bill, information or plaint, fhall be brought or fuch offence, profecuted against any fuch gauger or gaugers, officer or of unless com. ficers, for any fuch laft mentioned offence or neglect, unless the before 27 Afame fhall be commenced before the twenty feventh day of A- pril 1726. pril in the year of our Lord one thousand seven hundred and twenty fix.

XXXII. And whereas difcoveries have been lately made of great quantities of foreign goods, liable to the payment of customs, excife or the duties on falt, which have been clandeftinely imported without paying the fame, but the facts not being difcovered within the time prefcribed by law for profecutions to be commenced, for the penalties by

law

clandeftinely

law impofed for fuch offences, his Majesty can only profecute for the duties in the name of his attorney general, by informations in nature of actions of debt for recovery thereof; and whereas several perfons against whom fuch informations in nature of actions of debt have been or may be brought, cannot pay the full fum they are or may be fued for respectively, the fame amounting in many cafes to very large fums, but may be able to pay fome part thereof, in cafe Treasury may a compofition could be made with them for the fame; be it ecompound for nacted by the authority aforefaid, That it fhall and may be debts for the lawful for the commiffioners of his Majefty's treasury or any customs of three or more of them, or the lord high treasurer, or the comimported miffioners of the treafury for the time being, or any three or goods before more of them, to make fuch compofitions or agreements, as to 12 May 1723. him or them thall feem reasonable, for any fuch debts incurred by any perfons, for the cuftoms or other duties of goods fo clandeftinely imported as aforefaid before the twelfth day of May in the year of our Lord one thousand seven hundred and twenty three, and upon payment of the compofition-money, to caufe the remainder of the debt so compounded for, to be effectually discharged, and the compofition-money fo paid, to be applied or appropriated, in proportion to the feveral branches to which the fame doth or may belong; any law, ftatute or usage to the contrary in any wife notwithstanding.

How forfei

tures to be recovered, &c.

XXXIII. And it is hereby further enacted by the authority aforesaid, That all forfeitures and penalties by this act imposed for any offence which fhall be committed, relating to any part of his Majesty's revenues under the management of the commiffioners of excife, or inland duties in Great Britain, shall be fued for, levied and recovered or mitigated by fuch ways, means and 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 excife or any of them or by action of debt, bill, plaint or information, in any of his Majesty's courts of record at Westminster or the court of exchequer at Edinburgh refpectively (except where it is otherwise provided for by this act) and all forfeitures and penalties by this act imposed for any offence which thall be committed relating to any part of his Majefty's revenues under the management of the commiffioners of his Majesty's customs in Great Britain, fhall and may be recovered by action of debt, bill, plaint or information, in any of his Majefty's courts of record at Westminster or the court of exchequer at Edinburgh respectively, except where it is otherwife provided for by this act; and that all forfeitures and penalties hereby impofed for any offence which fhall be committed in the kingdom of Ireland, contrary to this act, fhall be fued for, recovered and levied by fuch ways, means and methods, as any penalty or forfeiture is or may be fued for or recovered by virtue of any law or laws in force in Ireland, relating to his Majesty's revenue there, and one moiety of all fuch forfeitures and penalties impofed by this act, shall be to his Majesty, his heirs and fucceffors, and the other moiety thereof to him or them who