the bond. inland duties for the time being, or any three of them, or by fuch perfon or perfons as they fhall, from time to time, appoint for that purpose, in double the value of the goods, that the fame, and every part thereof fhall (the dangers of the feas and enemies excepted) be really and truly exported to, and landed in fuch port of the kingdom of Ireland, or fuch place in his Majefty's plantations in America, for which the fame has been fo entered for exportation, and that the same shall not be exported, or carried to any other place or country whatsoever, nor relanded in any part of Great Britain, or the islands of Guernsey, Jerfey, or Man, or either of them; and fuch bonds fo entered Bond not to into, for the carrying fuch tea to the kingdom of Ireland, or to be discharged any of his Majefty's plantations in America, which has not paid till a certifi the inland duty herein before-mentioned, fhall not be delivered ced of the cate be produup nor discharged, until a certificate shall be produced under landing. the hands and feals of the collector, comptroller, or furveyor of the customs of the port in Ireland, or the plantations in America, where fuch tea fhall be landed, teftifying the landing thereof; and for the future, the condition of all fuch bonds to be given Condition of for the exportation of any such tea to Ireland, fhall be to produce fuch certificate in fix months from the date thereof (the danger of the feas and enemies excepted) and the condition of all fuch bonds to be given for the exportation of any such tea to the plantations in America, fhall be to produce fuch certificate in eighteen months from the date thereof (the danger of the feas and enemies excepted) and in cafe no fuch certificate fhall be produced within the respective times herein before-mentioned, it fhall and may be lawful for the faid commiffioners of the faid inland duties, to caufe fuch bonds to be put in fuit, unless they fhall find fufficient caufe to forbear the fame; any Warehouselaw, custom, or usage to the contrary notwithstanding: and up- keeper to deon fuch proprietor or proprietors, or other perfon or perfons, liver to the producing to the refpective keeper or keepers of fuch ware- proprietor the tea specified houses, a certificate or certificates, figned by fuch perfon or per- in the certififons as the commiffioners of his Majefty's cuftoms for the time cate; being, or any four of them, fhall for that purpose appoint, fignifying that fuch entry has been made, and that the feveral fubfidies and additional impofts, due on the importation thereof, have been paid or fecured; and also producing a certificate under the hands of the commiffioners of the faid inland duties, or any three of them, that such security for exportation hath been given as herein before-mentioned; which certificate or certificates the faid commiffioners are hereby required to give accordingly; fuch warehouse-keeper or warehouse-keepers fhall deliver out of fuch warehoufe or warehouses, to fuch proprietor or proprietors, or other perfon or perfons, in the fame package, and no other than that in which it was imported, fo much tea intended, and entered for exportation to the aforefaid places, and no other, as fhall be mentioned or expreffed in fuch certificate or certificates refpectively, without payment being made of all or any the respective inland duties charged or imposed thereon 1 Proprietor to deliver the permit to the fearcher: Searcher's du ty in examin- certified, &c. and a permit. thereon by the faid act; and the respective warehouse-keeper and warehouse-keepers are thereupon to give fuch proprietor or proprietors, or other perfon or perfons, a permit or certificate to accompany fuch tea fo delivered out, till the fame is fhipt for exportation; which permit or certificate fhall be alfo figned by an officer attending the faid warehouse or warehouses, who shall be appointed by the commiffioners of the said inland duties, or the major part of them, to prevent the feizing thereof; and fuch proprietor or proprietors, or other perfon or perfons, fhall, at and before the tea therein mentioned is fhipt or laden on board the ship or vessel in which it is entered, and intended to be exported, deliver fuch permit or certificate to the fearcher or other proper officer of the cuftoms of the port from which fuch tea is entered for exportation, who is hereby enjoined and required (if he shall have cause to fufpect the tea to be deficient in quantity or quality, from what is or shall be specified in the said permit or certificate) to open, weigh, fearch, and ftrictly examine all the chefts, cafks, and other package, in which fuch tea is contained, to see if the goods agree in quantity and quality with the permit or certificate figned by the officer of the said inland duties, as before-mentioned, and whether the fame has been rightly and duly entered outwards, and the quantity and quality rightly and truly expreffed in the exporter's indorsement upon his entry; and if on fuch examination the fame shall be found to be right entered, and that they agree in quantity and quality with the permit or certificate of the officers of the faid inland duties, the fearcher or other proper officer shall at his own charge cause the fame to be repacked (which charge shall be allowed to the faid officer by the commiffioners of the cuf toms, if they think it reasonable) but in cafe the officer fhall on examination find fuch goods to be of any other fpecies or quality, or to be more in quantity or quality than is expreffed in fuch permit or certificate, or in the exporter's indorfement upon his entry outwards, or that they fhall have been entered under a wrong denomination, whereby his Majefty would have been defrauded, all fuch goods, together with the chefts, casks, and other package containing the fame, fhall be forfeited and loft, and fhall and may be feized and profecuted by any officer or officers of the customs, in such manner and form as herein after is expreffed. Tea to be ex &c. II. And it is hereby further enacted, That from and after the ported in the faid firft day of June, one thousand seven hundred and forty fame package, eight, no tea fhall be exported to the kingdom of Ireland, or to any of his Majefty's plantations in America, in any chest, cask, tub, or package whatfoever, other than that in which it was originally imported into Great Britain, nor in any less quantities than in the entire lot or lots in which the fame was fold at the fale of the faid united company, under the penalty of the forfeiture of fuch tea, and the package containing the fame. III. And it is hereby further enacted, That from and after for exporta- the faid first day of June, one thousand seven hundred and forty Tea entered eight, when any tea is entered for exportation to Ireland, or any tion to be of his Majefty's plantations in America, the outfide package in marked on the which it is contained, fhall, by the fearcher or fearchers belong- Package; ing to the customs at the port from whence the fame is intended to be exported, after the entry thereof, and before the fame is fhipped, be marked on four different parts, on the outside thereof, in fuch manner as the commiffioners of the customs shall direct; and if any cheft, cask, tub, or other package, fhall, and if found after the fame has been marked and fhipt as aforefaid, be land- on fhore again ed, or found again on fhore, having fuch marks thereon, fuch to be feized. cheft, cafk, tub, or other package, with the tea therein contained, fhall be forfeited and loft, and shall and may be seized and profecuted by any officer or officers of the customs or inland duties, in fuch manner as herein after is expressed. delivered out IV. And, for preventing the clandeftine delivering of tea out of the warehouses herein before-mentioned, in order for the exportation thereof to the kingdom of Ireland, or to his Majefty's plantations in America; be it enacted by the authority aforefaid, That the keeper or keepers, of the faid warehoufe or Book to be warehouses, who shall be appointed by the commiffioners of his kept for enMajesty's customs and inland duties, fhall keep one or more tering all teas book or books, wherein they fhall fairly enter in writing, an for exportaexact, particular, and true account of all fuch tea which thall, tion. from time to time, be delivered out of the said warehouse or warehouses for exportation to Ireland, or the plantations in America, and the names of the respective perfon or persons to whom, or for whofe ufe, the fame was delivered out, and the particular days and times when the fame was fo delivered out; and fhall, A quarterly at the end of every three months, or oftener if required, tranf- account on mit in writing an account thereof, upon oath, to the faid com- oath, to be miffioners of the cuftoms and inland duties refpectively for the the commiftime being; and the faid commiffioners are hereby required and fioners, &c. enjoined, within one month after the fame shall have been tranfmitted to them, as aforefaid, to appoint one or more person or perfons to inspect and examine the fame accounts; and if, upon examination, it shall appear that any tea has been delivered out for exportation to Ireland, or the plantations, otherwise than and under fuch terms, forms, and conditions performed as herein are before directed, appointed, and required for the doing thereof; then the warehoufe-keeper and warehouse-keepers offending Penalty on therein shall not only be disabled to hold and enjoy any publick warehouseoffice or employment, but fhall alfo forfeit and lose for every keeper offend. fuch offence the fum of one hundred pounds. tranfmitted to ing. V. And be it further enacted by the authority aforefaid, That Difpofition of one moiety of the feveral penalties and forfeitures in this act theforfeitures; before-mentioned fhall be to the ufe of his Majesty, his heirs and fucceffors, and the other moiety fhall be to the use of such perfon or perfons as fhall inform, profecute, or fue for the fame (except in fuch cases where any other appropriation or diftribution is made by any other act or acts) and that all the fame penalties and forfeitures fhall and may be profecuted and fued for, and them. and the causes and controverfies arifing thereupon tried, heard, and method and determined in any of his Majesty's courts of record at Westof recovering minster, or in the court of Exchequer at Edinburgh refpectively (except where any provifion to the contrary is made by any other law or ftatute now in force) wherein no effoin, protection, wager of law, or more than one imparlance, fhall be allowed. VI. And be it further enacted by the authority aforefaid, That if any action or fuit thall be commenced against any perfon or perfons for any thing done in pursuance of this act, the defendant or defendants in fuch action or fuit may plead the general General iffue. iffue, and give this act and the fpecial matter in evidence at any trial to be had thereupon, and that the fame was done in purfuance and by the authority of this act; and if it shall appear fo to have been done, then the jury fhall find for the defendant or defendants; and if the plaintiff fhall be nonfuited, or difcontinue his action after the defendant or defendants shall have appeared, or if judgment (hall be given upon any verdict or demurrer against the plaintiff, the defendant or defendants fhall Treble cofts. and may recover treble cofts, and have the like remedy for the fame as defendants have in other cafes by law. 21 Geo. 2. c. 2. VII. And whereas by an act of this present session of parliament (intituled, An act for granting to his Majefty a fubfidy of poundage upon all goods and merchandizes to be imported into this kingdom; and for raising a certain fum of money by annuities and a lottery, to be charged on the faid fubfidy; and for repealing fo much of an act made in the twentieth year of his prefent Majesty's reign, as enacts, That prize goods and merchandize may be exported without paying any duty of custom or excife for the fame) it is amongst other things enacted, That it should and might be lawful to and for any person or persons, natives or foreigners, bodies politick or corporate, to advance and pay unto the chief cahier or cashiers of the governor and company of the bank of England, the fum of fix millions three hundred thousand pounds, for the purchase of annuities, after the rate of four pounds per centum per annum, to commence from Michaelmas, one thousand seven hundred and forty eight, and to be charged upon, and payable out of the rates and duties granted by the faid act, at the times, and in the manner therein mentioned; which faid fum of fix millions three hundred thou fand pounds, was thereby appointed to be paid on or before the reSpective days and times, and in the refpective proportions herein after mentioned; that is to fay, Ten pounds per centum by way of depofit, on or before the twelfth day of December, one thousand feven bun dred and forty feven; ten pounds per centum on or before the twenty eighth day of January, then next enfuing; ten pounds per centum on or before the twenty Seventh day of February, then next enfuing; ten pounds per centum on or before the twenty fourth day of March, then next enfuing; ten pounds per centum on or before the twenty Second day of April, then next enfuing; ten pounds per centum or before the twenty fourth day of May, then next enfuing; ten pounds per centum on or before the twenty first day of June; then next enfuing; ten pounds per centum on or before the twenty first day af July, July, then next enfuing; ten pounds per centum on or before the twenty third day of August, then next enfuing; and ten pounds per centum on or before the twentieth day of September, then next following; and the faid contributors were to be allowed intereft, after the rate of five pounds per centum per annum, for all fums by them advanced and paid to the faid cashier or cashiers, to be computed from the refpective days of the actual payment thereof to Michaelmas, one thousand feven hundred and forty eight; but in cafe the faid contributors fhould fail to make any of their respective payments at the times limited in the faid act for payment thereof, all fums by them paid in part of the principal fums by them fubfcribed fhould be forfeited: and whereas, fince the making of the act laft recited, feveral jums of ten pounds per centum, and other fums of money, have been depofited with and paid to the faid cashier or cafhiers, towards raising the said fum of fix millions three hundred thousand pounds, and the refidue of their faid fubfcriptions ought to be paid at the refpective days before-mentioned, but it being thought proper to enlarge the time appointed for fubfequent payments on the faid fubfcriptions, for the better and more effectual execution of the faid act; be it further enacted by the authority aforefaid, That the ten pounds per cen- The time entum, which is directed by the faid act to be paid to the faid larged for cashier or cashiers on or before the faid twenty fecond day of fome of the April, one thousand seven hundred and forty eight, fhall and payments to may be paid to them on or before the twenty fecond day of the fubfcripOctober following; and that the ten pounds per centum, which tion of is directed to be paid by the faid act to the faid cashier or cafhiers 6,300,000l. on or before the faid twenty fourth day of May, one thoufand feven hundred and forty eight, fhall and may be paid to them on or before the twenty fourth day of November following, subject to the fame penalties and forfeitures for nonpayment thereof at the times hereby limited, as in the faid former act are contained nevertheless, it is the true intent and meaning of this act, that the several and respective other fums of ten pounds per centum, directed to be paid on or before the said twenty first day of June, one thousand feven hundred and forty eight, the faid twenty first day of July, the faid twenty third day of August, and the said twentieth day of September following, fhall be paid to the faid cashier or cashiers on or before thofe respective days; any thing in this act to the contrary notwithstanding. be made on VIII. Provided always, and be it further enacted by the au- Contributors thority aforesaid, That the faid contributors, or their affigns, to allow 41. who were by the faid former act to have paid the respective pay- per cent. per ments of ten pounds per centum on or before the recited days in ann interest. April and in May, and who by this prefent act are allowed to make the faid payments on or before the faid refpective days in October and November, fhall allow an intereft after the rate of four pounds per centum per annum, from Michaelmas, one thousand feven hundred and forty eight, for all fuch payments which fhall be made by them in part of their faid several subscriptions, to be computed from that day to the time of the actual payment thereof to the said cashier or cashiers; which intereft fhall be by them |