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XVIII. And be it further enacted by Importer to the Authority aforefaid, That all and tranfmit to the every Perfon and Perfons whatsoever Collector at who hall import any Tobacco into Great portation, Britain from any of His Majefty's Plan- within 21 tations in America, fhall, within the Space Months from of Twenty one Calendar Months, to be 25 March, reckoned and computed from the faid 1752, an AcTwenty fifth Day of March, One thou- count of all fand feven hundred and fifty two, tranf- in his Cuftody; mit and deliver to the Collector or other Chief Officer of the Customs at the Port or Place where any fuch Tobacco is imported, a true Account in Writing under his Hand, and their respective Hands, of all fuch Tobacco which he fhall, at the Time of giving in such Account, have in his Cuftody, Power, or Poffeffion; which Account (hall contain the Number of Hogfheads, Cafks, Chefts, Cafes, or other Packages, in which fuch Tobacco is contained, together with all,. and each, and every of the feveral and refpective Marks, Numbers, and Weights fet upon all, and each, and every fuch Hogfhead, Cafk, Cheft, Cafe, or other Package, and the particular Warehouses, Storehoufes, Cellars, or other Places, where the fame are then lodged and lie; and all and every fuch Peifon or Perfons and the like fhall, from and after the Expiration of Account annus the aforefaid Term of Twenty one ally; Months, tranfmit and deliver annually, and every Year, between the Firft and Twenty fourth Days of June, in each Year, to fuch Collector or other Chief Officer of the Cuftoms, at the Port or Place where any fuch Tobacco is imported, a true Account in Writing under his

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and their respective Hands, of all fuch Tobacco which he fhall, at the Time of giving in fuch Account, have in his Cuftody, Power, or Poffeffion, which has been entered in Great Britain Eighteen Months, or more, at the Time of giving in fuch Account; which Account fhall alfo contain the Number of Hogfheads, Cafks, Chefts, or other Packages, in which fuch Tobacco is contained; and alfo all, and each, and every of the feveral and refpective Marks, Numbers, and Weights, fet upon all, and each, and eve y fuch Hogfhead, Cafk, Cheft, or other Package, and the particular Warehoufes, Storehouses, Cellars, or other Places where the fame are then lodged and lie; and every fuch Collector be examined or other Chief Officer is upon Receipt of thereby, and fuch Accounts, forthwith to cause the the Accounts feveral and refpective Goods contained in to be tranfmit-fuch Accounts to be examined thereby, and then to tranfmit fuch Accounts to

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by the Treafury.

ficer appointed the Pe fon appointed by the High Treafurer, or Commiffioners of the Trea fury, for keeping the Accounts herein before mentioned; and if any Importer or Importers of Tobacco (hali neglect to give in fuch Account and Accounts as aforefaid, at the Time and Times, and in fuch Manner and Form in all Refpects, as is herein before limited, directed, and appointed, or if such Account or Accounts fhall, upon Examination, appear to be falle or fraudulent in any Refpect whatsoever, he, fhe, or they fo offending in both or either of these Cafes, fhall forfeit and lofe the Sum of Fifty Pounds for each and every fuch Offence. XIX. And

Penalty.

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XIX, And be it further enacted by the Penalty of alAuthority aforefaid, That if any Perfon tering or defacor Perfons whatsoever fhall at any Time ing the Marks or Times hereafter, in order to defeat fet upon the any of the Purposes or Intents of this Packagest Act, eraze, cut out, burn out, blot out, or in any wife whatsoever alter, change, or deface any Mark or Number, Marks or Numbers whatfoever, which was burnt in, or fet upon any Hogfhead, Cafk, Cheft, Cafe, or other Package whatfoever of Tobacco, in the Plantations in America, or which was burnt in, or fet thereon, in Great Britain, upon the Importation or Landing thereof, or which was burnt in, or fet thereon, in Great Britain, upon the Exportation thereof from thence to Foreign Parts, he, fhe, and they fo offending, fhall forfeit and lofe the Sum of Twenty Pounds for each Hogfhead, Cafk, Cheft, Cafe, or other Package whatsoever of Tobacco, the Mark whereof thall be fo altered or defaced as aforefaid, to be fued for, recovered, levied, and divided, as is herein after directed.

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XX. And be it further enacted by the Penalty of imAuthority aforefaid, That from and after porting Tobacthe faid Twenty fifth Day of March, co otherwife One, thousand feven hundred and fifty Cheft, or Cafe, than in Cafk, two, no Tobacco, fhall be brought or of imported into the Kingdom of Great Weight, at the 450lb. Britain, otherwife than in Cafk, Cheft, lealt. or Cafe only, each Cafk, Cheft, or Cafe. whereof fhall contain Four hundred and fifty Pounds Weight of neat. Tobacco at the leaft, under the Penalty of the Forfeiture of all fuch Tobacco as fhall be imported contrary to this Act, together

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together with the Casks, Chefts, Cafes, or other Package containing the fame.

Unmanufac- XXI. And be it further enacted by the tured Tobacco Authority aforefaid, That from and afnot to be ex- ter the faid Twenty fifth Day of March, ported to Fo- One thousand seven hundred and fifty reign Parts, but in Cafks, two, no Tobacco unmanufactured shall Chefts, or be loaden or laid on Board in any Ship Cafes, of 4a5lb. or Veffel whatsoever in any Port or Place Weight, or in Great Britain, to the intent to be exported to Foreign Parts, but in Casks, Chefts, or Cafes only, containing Four hundred and twenty five Pounds Weight or more of Tobacco, in each Cafk, Cheft, or Cafe, under the Penalty of the Forfeiture of fuch Tobacco, and of the Cafk, Cheft, or Cafe containing the Packages, with fame; except Cafks or other Packages Samples of the containing Samples of Tobacco fhipped Tobacco, ex- and exported at the fame Time and cepted.

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Tobacco

wife, to be

Place, and with the fame Hogsheads or Cafks out of which fuch Samples were taken; and the fame Goods and Package fhall and may be feized and profecuted by any Officer or Officers of the Customs in fuch Manner and Form as herein after is expreffed.

XXII. And be it further enacted by the Authority aforefaid, That from and afStalks, orSnuff, ter the faid Twenty ninth Day of Sepabove a cer- tember, One thousand seven hundred and tain Weight, fifty one, no Tobacco or Tobacco Stalks carried Coaftexceeding Twenty four Pounds Weight, afterwards re- nor any Snuff exceeding Ten Pounds moved by Weight (which fhall have been removed Land, without or carried Coaftwife, or by Water, from a Certificate of the Port or Place of Importation in Great the Duties Britain, to any othe Port or Place withbeing paid. in this Kingdom) shall afterwards be re-,

moved

moved or carried from thence by Land to any other Place whatsoever, without a Certificate being first had and obtained from the Collector and Comptroller, or the Chief Officers of the Customs at the Port or Place to which such Goods were carried Coaftwise, or by Water, as aforesaid, that it appears to them by the Entries of the Certificate or Certificates in their Books. which came with the Goods from the Port or Place of Importation, that the Duties thereof were paid or fe- cured at the faid Port or Place of Importation; and alfo in what Ship or Vef-fel, Ships or Veffels, fuch Goods and every Part thereof came or were brought Coaftwife, or by Water, as aforefaid, and the Time when; and also that the Person or Perfons who fhall apply to them for the fame, had made Оath to the

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Truth thereof; which faid. Certificate Officers ter fuch Officers are hereby required and di- grant fuch rected, after writing the fame off in their Certificate, Books, to grant and deliver to every a Duplicate Perfon and Perfons who fhall apply to thereof to the them for the fame, and shall immediate-Officer ap ly tranfmit a Duplicate of fuch Certifi-pointed by the cate to the Perfon appointed by the Lord Treatury, High Treasurer, or the Commiffioners

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of the Treafury, for the time being, for keeping the Accounts herein after men tioned; and that before any fuch Tobac-Proprietor to s co, Tobacco Stalks, or Snuff, for which infert on the fuch Certificate is granted, thall be ie Certit.cate, the Back of the moved or carried by Land, as aforesaid, Packages, the Proprietor thereof, or his Factor or Numbers, Agent, fhall defcribe and infert on the Marks, Back of fuch Certificate, in a fair and Weights, sanda legible Manner, the Names of each par- Species, Ser. ticular

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