and of counterfeiting thereof. No tobacco, ftalks or fnuff, by land, un lefs the fpecies be marked with large cafks, chefts, cafes or other package containing the fame, together with the horfes, cattle, carts, waggons, and all other carriages whatsoever employed, or in any wife made use of in the removing, or carriage or conveyance of fuch tobacco, tobacco ftalks and fnuff, or any or either of them, fhall be forfeited and loft, and fhall and may be feized and profecuted by any officer or officers of the customs, in the manner herein after directed; and the carrier or other perfon employed or intrusted in the removing, carrying or conveying fuch goods, or any of them, fhall, befides the lofs of his cattle and carriages, alfo forfeit and lofe the fum of ten pounds, and be committed to the county gaol for one month, by any juftice of the peace for the county where the offence is committed or the offender fhall be found; and if any person or perfons whatsoever shall counterfeit, forge, eraze or in any wife alter any fuch certificates or duplicate thereof, as are directed by this act, or fhall caufe or procure the fame or either of them to be counterfeited, erazed or altered in any respect, he, the or they fo offending fhall forfeit and lose the fum of one hundred pounds for every offence, to be fued for, recovered, levied and divided in the manner as herein after is expreffed. XXIII. And be it further enacted by the authority aforefaid, That from and after the faid twenty ninth day of September one above a certhousand seven hundred and fifty one, no tobacco or tobacco tain weight, to be carried ftalks exceeding the quantity of twenty four pounds weight, nor any fnuff exceeding ten pounds weight, fhall be conveyed or carried by land from any place in Great Britain to any other place in Great Britain, in any hogfhead, cask, cheft or package, unless fuch hogfhead, cafk, cheft or package be ftamped or marked on the outfide, with the refpective words, tobacco, tobacco ftalks or fnuff, in large letters, not less than there inches in length, under the penalty and forfeiture of all fuch tobacco, tobacco ftalks or fnuff, with the package thereof, and one fhilling for every pound weight thereof, to be paid by the owner of fuch tobacco, tobacco ftalks or fnuff. letters on the package. Penalty. No drawback for tobacco mixed with XXIV. And be it further enacted by the authority aforefaid, to be allowed That no drawback fhall be allowed for any tobacco which is mixed with rubbish or dirt, or any other matter or thing whatfoever; and all and every perfon or perfons who fhall enter or rubbish, &c. fhip for exportation, or cause to be entered or fhipped for exporPenalty of entering fuch for tation, any tobacco mixed with rubbish or with dirt, or any exportation, other matter or thing whatsoever, or who fhall enter any thing or any other as tobacco for exportation, and which upon examination by the thing for toproper officers, fhall appear not to be tobacco, fhall forfeit all bacco. fuch goods, and the cafks, and other package in which they are contained, and alfo the fum of fifty pounds of lawful money of Great Britain, for each and every hogfhead or other package thereof. No tobacco to XXV. And be it further enacted by the authority aforesaid, be shipped for That from and after the faid twenty ninth day of September one exportation thousand seven hundred and fifty one, no tobacco either ma (except to nufactured pears not to nufactured or unmanufactured fhall be entered or fhipped for Ireland)unless exportation to any parts beyond the feas (Ireland only excepted) in veffels of in any fhip or veffel whatsoever, unless such ship or veffel fhall 70 tons, or upwards, be of the burthen of seventy tons or upwards; and if any offi- Officer, where cer or officers of the customs fhall apprehend, or have reason the vessel apto believe, that any fuch fhip or veffel bound to foreign parts, be of that burand having tobacco on board her, fhall not be of the burthen then, may deof seventy tons or upwards, it fhall and may be lawful for fuch tain her till officer or officers to ftop and detain such ship or vessel, and the admeasured, whole cargo laden on board her, of tobacco, and all other goods, until he or they fhall caufe fuch fhip or veffel to be admeasured, according to the admeasurement prefcribed by an act paffed in the fixth year of the reign of his late majefty King George the according to First, (intituled, An act for preventing frauds and abufes in excife, 6 Geo.1.c.21. customs, ftamp duties, poft office, and houfe money;) and if it fhall appear by fuch admeasurement, that any fuch thip or veffel is of the burthen of feventy tons or upwards, the officer or officers so stopping and detaining her and her cargo, fhall not be subject or liable to any action for damages occafioned by such stoppage and detention; and if the mafter or commander of any Penalty on fhip or veffel outward bound to foreign parts, having tobacco mafter clearon board her, shall enter and clear out fuch fhip or veffel in the ing out veffels collectors book at the custom houfe, as of the burthen of seventy as of 70 tons, tons or upwards, and fuch fhip or veffel fhall not be of fo great that burthen. not being of burthen, according to the admeasurment prescribed by the aforefaid act, he shall forfeit and lofe the fum of one hundred pounds for every fuch offence. in cafe of di XXVI. And be it further enacted by the authority aforefaid, Penalty on That from and after the faid twenty ninth day of September one veffels under thousand seven hundred and fifty one, where any fhip or veffel 70 tons, with whatsoever under the burthen of feventy tons coming or arriving above a certobacco, &c. from foreign parts, or having cleared outwards in Great Britain tain weight, for foreign parts, and having on board one hundred pounds being found at weight of tobacco, or any tobacco ftalks, or ftems ftript from anchor, or the leaf, or fifty pounds weight of fnuff, fhall be found at anchor, the ports, or or hovering within the limits of any of the ports of this king- within two dom, or within two leagues of the fhore, or fhall be difcovered leagues of the to have been within the limits of any port, and not proceeding thore, unless on her voyage, wind and weather permitting, (unless in cafe of ftrefs, &c. unavoidable neceffity and diftress of weather, of which neceffity and diftrefs the mafter, purfer or other perfon having or taking the charge or command of fuch fhip or veffel, fhall give notice to, and make proof of, before the collector or other chief officer of the customs of fuch port as aforefaid, immediately after the arrival of fuch fhip or veffel into the faid port,) all fuch tobacco and tobacco stalks, or ftems ftript from the leaf, and snuff, together with the hogfheads, bags, boxes, cafks, or other package whatfoever, containing the fame goods, or the value thereof, fhall be forfeited and loft, (whether bulk fhall then have been broken or not,) and the mafter or other person taking charge of every fuch thip or veffel fhall forfeit and lofe the fum of of one hundred pounds; and the fame goods and package shall and may be seized and profecuted, or the value thereof be sued for by any officer or officers of the customs, in fuch manner and form as herein after is expreffed, any law, ftatute or usage to the Penalty on contrary notwithstanding; and if any fhip or veffel whatsoever veffels above above the burthen of feventy tons, having fuch goods on board 70 tons found as aforefaid, either homeward bound or outward bound, shall at anchor, or be found at anchor, or hovering as aforefaid, and no notice of hovering as distress be given as aforefaid, the mafter or other perfon taking aforefaid. charge of every fuch fhip or veffel fhall forfeit and lofe the fum of one hundred pounds. All tobacco, XXVII. And be it enacted by the authority aforefaid, That from and after the faid twenty ninth day of September one thoufand feven hundred and fifty one, all tobacco, tobacco stalks and snuff which fhall be feized and condemned, shall be burnt and destroyed in the presence of the collector and comptroller of the customs for the port where fuch tobacco fhall happen to be at the time of fuch condemnation, or in the presence of such officer as shall be appointed by them for that purpose; and if there shall be no fuch officer of the customs at the place where fuch tobacco shall be at the time of the condemnation thereof, then in the prefence of the collector or fupervisor of excise of and the al- the district in which fuch place is fituate; and that all rewards lowance pay- or allowances to which the officer or officers who shall seize and able to the officer who fhall profecute the fame, are intitled to by law, fhall be paid by the feize the fame, receivers general of the customs at London or Edinburgh respecto be paid out tively, or by the respective collector in the out-ports where fuch of the customs, tobacco, tobacco ftalks or fnuff was feized, and burnt or destroyed, to fuch officer or officers, out of any of the duties or revenues arifing from the customs applicable to incidents; that after the rate of 6 d. per is to fay, if it is tobacco or tobacco fnuff, fo burnt and destroyed, pound for to- the fame shall be paid at and after the fame rate and proportion, bacco or fnuff, as if the faid tobacco or tobacco fnuff had been fold on condemnation for fix pence per pound; and if it is tobacco ftalks, and 1 d. per or damaged tobacco, then the officer fo feizing fhall have and pound for ftalks or da. be intitled unto one penny per pound, for every pound's weight maged tobac- of tobacco ftalks or damaged tobacco fo condemned and burnt, in lieu of all other allowances. CO. Officer to cerXXVIII. Provided always, That the officers of customs or tify to the excife refpectively, in whofe prefence the fame fhall be burnt, commiffioners fhall certify to the commiffioners of the customs, in fuch part of the quantity the united kingdom where the fame fhall be burnt, the exact quanburnt, tity fo burnt, whereupon the faid commiffioners fhall grant their order for the payment of the faid rewards or allowances in manner above mentioned; and if the fame shall have been burnt in the presence of such officer of excise, then the faid commiffionorder for payers fhall order the fame to be paid by the receivers general of ment of the the customs, in either part of the united kingdom, as the fame reward. fhall happen. and they are to grant an XXIX. And whereas fome doubts have arifen, whether the bonds which are given to the crown for the payment of the feveral and re Spectiva bacco, Spective duties on tobacco, within eighteen months as the law directs, ought on the expiration of the faid eighteen months to be put in fuit, and whether any intereft fhall accrue thereon to the crown, from and after the expiration of the faid eighteen months until the faid bonds fhall be vacated by a proper debenture to be made out for that purpose, in as much as the exporter upon the exportation of the tobacco within the time limited by law, which is three years, is to be paid or allowed, to draw back the whole duty or the fecurity vacated on the bond or bonds given on the importation of the fame tobacco; now to clear up and remove all fuch doubts for the future; be it declared and enacted by the authority aforefaid, and it is hereby declared and enacted, That all bonds which have been given, and are now Bonds for payfubfifting at the time of making this act, for the several and re- ment of the spective duties on tobacco, or which shall hereafter be given for duties on tothe payment of the faid duties, are and fhall be deemed and taken to be due and payable immediately upon the day mention- to be due on ed in the condition of the faid bond for payment thereof; and the day of paythat such intereft shall be paid to the crown, on all fuch bonds tioned in the as is directed by an act of parliament made in the fourth year bond, and inof her late majefty Queen Anne, (intituled An act for continuing tereft thereon an additional fubfidy of tonnage and poundage, and certain duties up- to be paid to on coals, culm and cinders, and additional duties of excife; and according to for fettling and establishing a fund thereby, and by other ways and 4 Annæ, c. 6. means for payment of annuities to be fold for raising a further supply to her Majefty for the fervice of the year one thousand seven hundred and fix, and other uses therein mentioned) which interest shall be computed from the day the bond becomes due, to the day whereon it shall be paid off in money, or the day the searcher certifies upon the debenture, that the tobacco was fhipt for exportation, notwithstanding fuch tobacco doth or fhall remain unexported, and the three years (being the time limited for the allowance of the drawback on exportation) fhall not be expired, and no fuch security fhall hereafter be vacated, until all fuch interest shall be paid thereon; any law, ufage or cuftom to the contrary notwithstanding. ment men the crown, diate extent XXX. And be it further declared and enacted by the autho- Exchequer rity aforefaid, That it fhall and may be lawful to and for the may grant a chancellor and under treasurer of his Majefty's court of Exchequer, fiat for prothe lord chief baron, and other barons of the said court of the cefs of immedegree of the coif, or any or either of them, to grant his or their for payment Fiat for the iffuing of procefs of immediate extent against any of the bonds perfon or perfons who has or have, or shall have given his or before due, their bond to the crown, for duties on tobacco, although the day mentioned in the condition of the faid bond for payment be not come, upon an affidavit laid before him, by one of the fecurities, or executor or adminiftrator of fuch fecurity, that the upon affidavit perfon bound to the crown in fuch bond is decayed in his cir- that the debt cumftances, and that the crown's debt is in danger of being loft, is in danger. unless some more speedy method than the usual way of proceed- Crown recoing be forthwith had for recovery thereof; and if the crown re- vering therecovers the money due on fuch bond, before the day of payment on, the obligor fhall to be allowed the ufual dif- shall become due, the obligor is to be allowed out of the money counts. fo recovered the ufual discounts. XXXI. And whereas by an act made in the twenty first year of 21 Geo. 2. c.2. his prefent Majefty's reign, (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 present Majesty's reign, as enacts, that prize goods and merchandizes may be exported, without paying any duty of cuftom or excife for the fame) it is provided, That the importers of tobacco fhall, upon paying down the fubfidy thereby granted, have the fame allowance with respect to the faid fubfidy, as they are intitled to by any law now in force upon tobacco imported; but no allowance is given by the faid att to the importers of tobacco, when the faid fubfidy is bonded, which has been found detrimental to trade; Importers of be it therefore enacted by the authority aforefaid, That the importers of tobacco fhall, from and after the first of June one thousand seven hundred and fifty one, have the fame allowances and discounts on giving bonds for the faid fubfidy, or paying the fame before they become due, as they are now intitled to by any law now in force upon bonds given for tobacco imported; and that if any importer of tobacco who hath already given fecurity, or fhall before the faid firft of June one thoufand feven hundred and fifty one, give fecurity for the faid fubfidy, shall be defirous to difcharge his bond or bonds, or any part thereof in ready money, before the expiration of eighteen months from the date thereof, he shall be abated upon fuch bond or bonds fo much as the discount at the rate of seven per centum per annum fhall amount to in proportion to the time unexpired. tobacco to have a dif count on giving bonds for the faid fubfidy, or paying the fame before due, &c. 12 Ann. ft. z. c. 8. XXXII. And whereas by an act of parliament made in the twelfth year of the reign of her late majesty Queen Anne, (intituled, An act for the encouraging the tobacco trade) it was enacted, That any perfon importing tobacco, that should pay down in ready money the fubfidy of one penny per pound, due and payable by the act of the twelfth year of the reign of his late majefty King Charles the Second, or by any act or acts continuing the fame, and fhould then defire to have the faid tobacco put into warehouses under the queen's and merchants locks for the fecurity of the remainder of the duties, the merchant or bis Servants fhould have free access into the faid warehouse at all seasonable times, which faid act was to continue in force for five years, and to the end of the then next feffion of parliament: and whereas by an act of parliament paffed in the fifth year of the reign of his late ma5 Geo. 1. c. 7. jefty King George the First, (intituled, An act for continuing an act made in the twelfth year of the reign of her late majesty Queen Anne, (intituled, An act for encouraging the tobacco trade) it is declared, That the putting of tobacco into warehouses had been found beneficial to the tobacco trade; and therefore enacted, That the faid recited act of the twelfth year of the reign of her late majefty Queen Anne Should continue in force during fuch time as the refpective duties on tobacco should respectively continue in force; and whereas doubts |