the faid commiffioners of the cuftoms, and the commiflioners for the faid inland duties, feverally and respectively are hereby required and enjoined, within one month after the fame fhall be respectively transmitted to them as aforefaid, to appoint one If upon exaor more person or persons to inspect the faid refpective book or mining such books,, warehouse or warehouses, and to examine the fame ac- accounts, it counts, and if upon examination it shall appear that any of the fhall appear, faid coffee, tea or cocoa nuts, were delivered out otherwise than that any fuch as aforefaid, or before payment of his Majefty's inland duties coffee, &c. has been unduly for fuch of the faid coffee and tea, as shall have been fold to be delivered out, confumed in Great Britain, or giving fuch fecurity as aforefaid fuch warehouse-keeper for fuch of the faid coffee or tea, which fhall be delivered out

to be inca

for exportation as aforesaid, then the warehouse-keeper or ware- paple of any house-keepers, and officer or officers refpectively offending there- office, and to in, fhall not only be difabled to hold or enjoy any publick office forfeit 100l. or employment, but fhall alfo forfeit and lofe, for every fuch of

fence, the fum of one hundred pounds.

warehouse

XXX. And be it further enacted by the authority aforefaid, That Proprietor of it shall and may be lawful for the proprietor or proprietors of the faid fuch coffee, coffee, tea or cocoa nuts, so to be lodged in any such warehouse and such or warehouses as aforefaid, to affix one lock to every fuch warekeeper, each house, the key of which shall remain in the cuftody of fuch pro- to have a lock prietor or proprietors, and to and for the officer or officers to be and key. appointed by the faid commiffioners for the faid inland duties to attend fuch warehouse or warehouses, to affix one other lock upon every fuch warehouse or warehouses, the key whereof to remain in the custody of the said officer for the faid inland duties; and the faid proprietor and proprietors fhall and may, in the prefence of the faid warehouse-keeper or warehouse-keepers, and Warehouse. officer or officers appointed for the faid inland duties (who are keeper to athereby obliged to attend at all reasonable times for that purpose) tend at reaview, fort and receive out of the faid warehouse or warehouses, the faid coffee, tea or cocoa nuts, or any part thereof in manner following; that is to fay, fuch of the faid coffee or tea which fhall be fold to be confumed in Great Britain, upon paying the inland duties hereby charged thereon, to the perfons and in the manner herein before prescribed; and fuch of the faid cocoa nuts as are intended to be made into chocolate in Great Britain, upon making an entry thereof in the manner before prefcribed, and giving permits and certificates as is before directed; and fuch of the faid coffee, tea and cocoa nuts as fhall be fold for exportation, upon giving fuch fecurity as is before in that behalf expreffed.

fonable times.

ers for the in

XXXI. And for the more effectual fecuring the said inland Commiffionduties upon coffee by this act impofed, be it further enacted by land duties the authority aforefaid, That it thall and may be lawful to and may provide for the commiffioners for the faid inland duties for the time be- roastinging, or the major part of them, if they thall think it convenient houses, and and neceffary, from time to time to provide fuch and so many m houses, as they shall judge expedient, and at such places as they fhall think most proper, for the roafting of all fuch coffee-ber

L 3

ries

officers to at

8 s. per hun dred weight, proportionably, for roafting coffeeberties.

Sellers and

dealers may

ries as fhall be brought to them refpectively for that purpose, and fhall conftitute and appoint fuch officers as they fhall think neceflary for attending the fame, and one or more person or perfons at each houfe, well skilled in the roafting of coffee, who are conftantly to attend at fuch roafting-houfe for that purpose, and alfo proper materials for the roafting thereof; to which all importers, fellers and dealers in coffee, either by wholefale or retail, or any other perfon or perfons whatfoever, may refort to have their coffee-berries roafted, bringing a certificate from fome or one of the officers for the faid inland duties, that the duty of fuch coffee-berries, fo brought to be roafted, hath been paid, or that the fame was part of the stock in hand of fome dealer in coffee on the faid twenty fourth day of June one thousand seven hundred and twenty four, or that the fame had been condemned as forfeited, for the roafting of which coffee no more shall be paid than eight thillings for every one hundred weight averdupois thereof, and in that proportion for a greater or leffer quantity.

XXXII. Provided always, and it is hereby enacted by the authority aforefaid, That it fhall and may be lawful to and for fend their own all fellers and dealers in coffee, either by wholefale or retail, to roafter, appoint fuch perfon or perfons as he or they fhall respectively think proper for the roafting of their coffee-berries in fuch paying 35. per houfes to be provided as aforefaid, who fhall be permitted to weight, and roaft the fame therein accordingly, paying only three fhillings proportiona- for every hundred weight thereof, and in that proportion for a greater or leffer quantity..

hundred

bly.

During the continuing fuch houfes, no coffee-ber

ries to be

XXXIII. And be it further enacted by the authority aforefaid, That from and after the providing of fuch roafting houses, and during the continuance of the fame for the purposes aforefaid, no coffee-berries fhall be roafted, burnt or dried in Great roafted elfe. Britain, in order to make the fame fit for sale, but in some one where, on for- of those houses to be provided as aforefaid, upon pain of forfeitfeiting the ing the coffee which fhall be fo roafted, burnt or dried in any place, other than in fome one of thofe houses to be provided as aforefaid, and the fum of five fhillings for every pound weight of coffee-berries, which fhall be fo roafted, burnt or dried in any other place than in fome one of the faid houses to be provided as aforefaid, and in that proportion for a greater or leffer quantity.

coffee and 5

per pound.

Officer or

s.

roalter not attending, for feits for firit

offence rol.

for fecond zol. and to be incapable, &c.

XXXIV. Provided always, and be it further enacted by the authority aforefaid, That if any officer or officers, roafter or roafters of coffee, who fhall be appointed by the commiffioners. for the faid inland duties hereby granted, to attend fuch roafting-houfes as aforefaid, fhall neglect or refufe to give due attendance at fuch roafting-houses, for the roafting of fuch coffee as fhall be brought thither for that purpose, fuch officer or officers fo neglecting or refufing, fhall, for every fuch offence, forfeit and lose the fum of ten pounds for fuch his or their first offence therein; and in cafe fuch officer or officers fhall afterwards offend in the fame nature a fecond time, fuch officer or officers,

for

to receive out of fuch ware

cocoa nuts re

for fuch fecond offence, fhall refpectively forfeit the fum of twen- No dealer, &c. ty pounds, and alfo from thenceforth be incapable of holding any office or employment in any branch of his Majefty's reve- houfe lefs than nues: provided always, That no feller or dealer in coffee, tea or 100 weight of cocoa nuts shall receive out of any of the publick warehouses a- coffee, tea and forefaid, any lefs quantity of coffee, tea or cocoa nuts than one spectively at hundred weight of each fort at one time, except in fuch parti- each time: cular cafes where the importation and delivering into fuch ware- except where houses shall be in lefs quantities or parcels, or where the faid the importagoods fhall be publickly fold by any lot or lots, parcel or par- tion is in lefs quantities. cels, in lefs quantities than one hundred weight of each fort.

XXXV. And it is hereby further enacted by the authority a- All fellers of, forefaid, That for the better ascertaining the quantities of all cof- &c. and keepfee, tea, cocoa nuts and chocolate which thall from time to er of coffee and chocolate

one other

time be fold, all fellers and dealers therein, or in any of them, houses, to and all makers of chocolate, and all coffeehoufe-keepers and keep accounts chocolatehouse-keepers who fhall fell or confume the fame, or of quantities any of them, in fmall quantities under the weight of fix pounds, lefs than 6 shall and are hereby obliged and directed, from time to time, pounds of coffee, tea and after the said twenty fourth day of June one thousand seven hun- chocolate daidred and twenty four, to keep an account of all such coffee, tea, ly fold or conchocolate and cocoa nuts, which they or any of them refpective- fumed, and ly fhall fo fell or confume in fmall quantities in each day, and the totals to be every night shall every night enter in a book, to be kept for that purpofe, an fet down in a account of the grofs quantities of the faid feveral commodities book. which have been by him, her or them refpectively fo retailed or confumed in that day in small quantities under the said weight of fix pounds; and the faid fellers or dealers in coffee, tea, co- The like felcoa nuts and chocolate, and coffeehouse-keepers and chocolate- lers, &c. in houfe-keepers shall also keep one other book, wherein they shall book to fet respectively enter each parcel of coffee, tea, cocoa nuts or cho- down each colate above the weight of fix pounds, which they fhall refpec- parcel fold, tively fell in each day; which faid parcels of coffee, tea, cocoa &c. being a. nuts or chocolate, above the weight of fix pounds, fhall not be bove 6 pounds. removed out of the refpective fellers cuftody, without a permit Such parcels or certificate figned by fome officer for the faid duties, expreff- pounds not to ing the quantity and quality of the coffee, tea, cocoa nuts or be removed chocolate fo fold, and the name of the perfons fo felling, and without perthe perfons fo buying the fame, and the place to which the fame mit. is intended to be carried, and that the duties by this act charged on the coffee, tea and chocolate were paid, or that the cocoa nuts were entred, or that the same were condemned as forfeited, or were part of the stock in hand of fome perfon or persons, expreffing their names, of which an account had been taken on or before the faid twenty fourth day of June one thousand feven hundred and twenty four; which faid books fhall be, and are Such books to hereby directed to be prepared for the making fuch entry as a- be prepared forefaid, and delivered, upon demand, unto the refpective fel- by the comlers and dealers in coffee, tea, cocoa nuts and chocolate, by the the inland ducommiffioners for the faid inland duties, or fuch perfon or per- ties, fons, as they the fame commiffioners for the faid inland duties

L4

shall

above 6

miffioners for

No feller to have at the

fame time a

bove one book of each fort.

Such books

when filled up,

fhall for that purpose direct and appoint: provided always, That no fuch feller or dealer as aforefaid, fhall have in his, her or their cuftody, more than one such book of each fort at a time; and when the faid books in their cuftody fhall be filled up, the fame are hereby directed, from time to time, to be returned to the respective officer or officers for the faid inland duties, from whom the fame were respectively received, upon the oath, or in case of a Quaker, upon the folemn affirmation of such sellers or dealers as aforefaid, or his, her or their fervant or fervants, who kept the fame, and made the entries therein, of the truth of fuch entries, according to the best of his, her or their knowledge and Books fo kept belief; and one or more new book or books shall thereupon be to lie open to delivered to fuch respective sellers or dealers, in the room of fuch be perused by book or books fo returned, and so toties quoties, as often as such

to be delivered

back upon oath.

officers.

Refufers to keep fuch books, make fuch entries, or to permit officers to inSpect them,

book or books fhall be filled up with such entries; which faid books fo kept by fuch refpective fellers or dealers fhall, from time to time, lie open to be perufed by the officers for the faid inland duties hereby granted, the better to enable them to make their charges of such duties, and keep their stocks of the increase and decrease of the refpective commodities charged therewith: provided always, That if any fuch feller or dealer in coffee, tea, cocoa nuts or chocolate fhall neglect or refuse to keep fuch books, and make fuch entries therein, or to permit the faid officers for the faid duties to infpect them, or not return the faid books according to the direction of this act, or fhall make any falle enentries, forfeit try in fuch book or books, he, fhe or they fhall, for every fuch offence, forfeit and lofe the fum of one hundred pounds.

or not delivering them

back, or for making falfe

100 l.

Coffee and tea

warehouses

and there having been yet paid only fuch Juties as do

crown after

the expiration thereof.

XXXVI. And whereas feveral quantities of coffee and tea have being now in been or may be imported, and upon importation thereof, the duties, which by law remain to the crown on exportation only, have been paid or fecured, part of which coffee or tea may, upon the faid twenty fourth day of June one thousand feven hundred and twenty four, be in fome one or more of the warehouse or warehouses appointed in purbelong to the fuance of the faid act of the tenth year of the reign of her faid late majesty Queen Anne, under the care and cuftody of the respective proprietors thereof, and the respective warehouse-keepers appointed by the commiffioners of his Majesty's customs for that purpose; all the duties of which faid coffee and tea, which are, in pursuance of this act, to ceafe and determine on the faid twenty fourth day of June one thoufand feven bundred and twenty four, not having been paid for the Jame; it is therefore provided, enacted and declared, by the authority aforefaid, That, from and after the said twenty fourth day of June one thousand seven hundred and twenty four, houfes on or fo much only of the feveral and refpective inland duties by this after the said act fet and impofed upon coffee and tea, as have not been paid 24th of June for the duties hereby determined, fhall be and are hereby fet, 1724, is chargimpofed and chargeable upon all the faid coffee and tea refpectively, which fhall be fo found in fuch warehouse or warehouses upon or after the faid twenty fourth day of June one thousand feven hundred and twenty four.

Such coffee

and tea remaining in fuch ware

ed with the in

land duties.

XXXVII. And be it further enacted by the authority afore

upon

ing out.

faid, That the respective importer or importers, proprietor or And must be proprietors of fuch coffee and tea fo found in fuch warehouse entred at the or warehouses, shall, within one month next after the said twen- customhouse ty fourth day of June one thousand seven hundred and twenty deliverfour, or upon delivery thereof out of the said warehouses before the expiration of the faid month, make an entry at the customhouse of all fuch coffee and tea so found, and fhall pay or fe- And if the old cure the remaining customs or duties due thereon, which, not- duties are not withstanding this act, are ftill to be paid or fecured at the cu- ed, fuch coffee paid or fecurftomhouse at the importation thereof, that is to say, the old fub- and tea fhall be fidy, the new fubfidy, the one third fubfidy and the two thirds forfeited.. fubfidy, and the additional impoft, and on failure thereof, all such coffee and tea fhall be forfeited and loft; and in case the said If fuch coffee coffee and tea, or any part thereof, shall be exported within the and tea is extime allowed by law for that purpose from the importation there- ported, exof, the exporter or exporters thereof shall, on a proper deben- porter to have ture, be entitled to draw back all the duties that shall have been paid on fuch importation, or the fecurity for the fame fhall be vacated, as to fo much thereof as shall be exported (except half of the old fubfidy fo paid or fecured as aforefaid, which is to remain to the crown) and upon payment of the inland duty for fo on paying the much of the faid coffee and tea as fhall remain unexported, the the fecurities fecurities given in respect of the fame coffee and tea, shall also to be delivered be vacated; any law, cuftom or usage to the contrary thereof in up. any wife notwithstanding.

a drawback.

inland duties

warehouses,

XXXVIII. And be it further enacted by the authority afore- Officers for the faid, That it shall and may be lawful for the officers of the faid inland duties duties granted, by this act, from and after the faid twenty fourth to enter fuch day of June one thoufand feven hundred and twenty four, from and to take time to time, to enter into all and every fuch laft mentioned accounts. warehouse or warehouses, wherein fuch coffee and tea, or any of them, shall be kept, and to weigh and take an account of the respective quantities thereof, and the refpective proprietors of the fame, and to and for the commiffioners for the faid inland duties, Commiffioners or the major part of them, to appoint one or more warehouse- for the inland keeper or warehouse-keepers of fuch warehouse or warehouses of duties to apfuch coffee and tea; which faid warehouse-keeper or ware- point warehouse-keepers fo appointed for the fame warehouse or ware- house-keepers. houses laft mentioned respectively, shall and may affix one lock upon every fuch warehoufe or warehouses, the key whereof fhall remain in the cuftody of fuch warehouse-keeper or warehousekeepers refpectively; which faid coffee or tea, fo remaining in Such coffee fuch warehouse or warehouses, fhall not be taken from or out and tea not to of the fame, without first paying the refpective duties impofed be taken out thereon by this act: and the faid laft mentioned warehousekeeper and warehoufe-keepers fhall keep fuch and the like books, paying the inand make fuch and the like entries therein, and tranfmit fuch and land duties. the like accounts in writing upon oath to the commiffioners for Such warethe faid inland duties hereby granted, and do and perform all houfe-keepers fuch other matters and things, with refpect to the coffee and tea and tranfmit to keep books, which shall be so under their care and inspection, as are pre- accounts to the fcrib-commiffioners

of fuch warehoufeswithout