Page:Ruffhead - The Statutes at Large - vol 5.djvu/538

492 C. io. Anno decimo Georgii Regis. A. D. 1725. Cofiee and Tea ' XXXVI. And whereas feveral Quantities of Coffee and Tea have^ been or may be imported, and heing now in < upon Importation thereof, the Duties, which by Law remain to the Crown on Exportation only, have X here h h°a U vin- a ' been P aic] or fe . curetl > Part °' which Coffee or Tea may, upon the faid twenty-fourth Day of June one fcee^vet'pafd ' thoufand feven hundred and twenty-four, be in fome one or more of the Warehoufe or Warehoufes, only fuch Du.ies ' appointed in Purfuance of the faid Act of the tenth Year of the Reign of her faid ]ate Majefty Queen asdo belong to ' Akke, under the Care and Cuftody of the refpective Proprietors thereof, and the refpective Warehoufe- tbe Crown alter i k ee p els appointed by the Commiffioners of his Majefty's Cufloms for that Purpofe; all the Duties of the Expiration c w hich faid Coffee and Tea, which are in Purfuance of this Aft to ceafe and determine on the faid thereof. twenty-fourth Day of June one thoufand feven hundrd and twenty-four, not having been paid for the Such Coffee and < f arn e-,' It is therefore provided, enacted and declared, by the Authority aforefaid, That from and after f 'h Warehoufes the ^'^ twenty-fourth Day of June one thoufand feven hundred and twenty-four, fo much only of the feveral en or after the ar >d refpective Inland Duties by this Act fet and impofed upon Coffee and Tea, as have not been paid for faid 24thofjone the Duties hereby determined, fhall be and are hereby fet, impofed and chargeable upon all the faid Cof- 1724, is charged f ee _ and Tea refpeclively, which fliall be fo found in fuch Warehoufe or Warehoufes upon or after the wi'h the Inland (V.JJ twenty-fourth Day of June one thoufand feven hundrd and twenty-four. a" 'cTrnufr be en- XXXVII. And be it further enacted by the Authority aforefaid, That the refpective Importer or Im- tred at the Cu-' porters, Proprietor or Proprietors of fuch Coffee and Tea, fo found in fuch Warehoufe or Warehoufes, ftomhoufe upon fhall, within one Month next after the faid twenty-fourth Day of June one thoufand feven hundred and delivering out. twenty-four, or upon Delivery thereof out of the faid Warehoufes before the Expiration of the faid And if the old Month, make an Entry at the Cuftomhoufe of all fuch Coffee and Tea fo found, and mail pay or fecure Duti.s aienot the remaining Cuftoms or Duties due thereon, which, notwithftanding this Act, are ftill to be paid. or paid oriecurcd, fecured at the Cuftomhoufe at the Importation thereof, that is to fay, The old S.ubfidy, the new Subfidy, fuch Coffee and t he one third Subfidy and the two thirds Subfidy, and the additional Import; and on Failure thereof, all Tea fliall be for- ^^ c fr ee an( j y ea r^n j, e forfeited and loft; and in cafe the faid Coffee and Tea or any Part thereof, If'fuch Coffee fhall be exported within the Time allowed by Law for that Purpofe from the Importation thereof, the and Tea is ex- Exporter or Exporters thereof (hall, on a proper Debenture, be intitled to draw back all the Duties that ported, Exporter fliall have been paid on fuch Importation, or the Security for the fame fhall be vacated, as to fo much to have a Draw- thereof as fliall be exported (except Half of the old Subfidy fo paid or fecured as aforefaid, which is to re- ft ' ■' the nlam to the Crown ); and upon Payment of the Inland Duty for fo much of the faid Coffee and Tea as fhall inland Duties remain unexported, the Securities given in Refpect of the fame Cofreeand Tea, fliall alio be vacated; the Securties to any Law, Cuftorn or Ufage to the contrary thereof in any wife notwithftanding. be delivered up. XXXVIII. And be it further enacted by the Authority aforefaid, That it (hall and may be lawful for °f ce d rS n Cr i t es < to the Officers of the faid Duties granted by this Act, from and after the faid twenty-fourth Day of June one enter fuch Wate- thoufand feven hundred and twenty-four, fro:n Time to Time, to enter into all and every fuch laft men- houfef, and to tioned Warehoufe or Warehoufes, wherein fuch Coffee and Tea or any of them, fhall be kept, and to take Accounts, weigh and take an Account of the refpective Quantities thereof, and the refpe£tive Proprietors of the fame, Commiffioneis an d to and for the Commiffioners for the faid Inland Duties or the major Part of them, to appoint one or for the Inland more Warehoufe-keeper or Warehoufe-keepers of fuch Warehoufe or Warehoufes of fuch Coffee and Warehoufe- '" Tea; which faid Warehoufe-keeper or Warehoufe-keepers fo appointed for the fame Warehoufe or Ware- kc-pers. houfes laft mentioned refpectively, fliall and may affix one Lock upon every fuch Warehoufe or Ware- houfes, the Key whereof fhall remain in the Cuflody of fuch Warehoufe-keeper or Warehoufe-keepers SuchCoffeeand re fp e £^i ve }y . which faid Coffee or T'ea, fo remaining in fuch Warehoufe or Warehoufes, fhall not be tab n out of fuch taken from or out of the fame, without firft paying the refpective Duties impofed thereon by this Act : Warehoufes And the faid laft mentioned Warehoufe-keeper and Warehoufe-keepers fhall keep fuch and the like without paying Books, and make fuch and the like Entries therein, and tranfmit fuch and the like Accounts in Writing the inland Du- U pon Oath to the Commiffioners for the faid Inland Duties hereby granted, and do and perform all fuch t,ts ' , , other Matters and Things, with refpect to the Coffee and Tea which fliall be fo under their Care and In- keepers to keep fpection, as are prefcribed, directed and required to be done and performed by the Warehoufe-keepers Books, and who fhall be appointed, in Purfuance of this Act, for the Warehoufes in which all Coffee and Tea which tranfmit Ac- fhall be imported into Great Britain from and after the faid twenty-fourth Day of June one thoufand feven counts to the hundred and twenty-four, are directed to be kept, under the like Penalties, Forfeitures and Difabilities T>,r™hel Un'd as the ^ a ' c ' ^ r ^ rnent > one d Warehoufe- keeper and Warehoufe-keepers are fubject and liable unto by Virtue Duties. of this Act for any Offence or Neglect by them committed againft this Act. Such Warehoufe- keepers liable to the Penalties, Forfeitures and Difabilities as before. Coffee, Tea, &c XXXIX. And be it further enacted by the Authority aforefaid, That if any Seller or Dealer in Cof- concealed, &c f eCj Tea or Cocoa Nuts, or any Maker or Seller of Chocolate, fliall hide or conceal any Coffee, Tea, Cocoa Nuts or Chocolate from the Sight or View of the Officers of the faid Inland Duties by this Act granted, with an Intent to defraud his Majefty of the fame, the Perfon or Perfons offending therein fliall forfeit and lofe all fuch Coffee, Tea, Cocoa Nuts and Chocolate which fliall be found fo concealed, and Value forfe'ted. treble the Value thereof, and alfo all Canifters, Bags, Boxes, Jars, Tubs and other Veffels and Package containing the fame. XL. And be it enacted by the Authority aforefaid, That if from and after the faid twenty-fourth Day For affauhing, of June one thoufand feven hundred and twenty-four, any Perfon or Perfons whatfoever fhall affault, re- or % °*fcuin? C ' ^' °PP°fe' m °l eu S obftruct or hinder any Officer or Officers of the Cuftoms, or for the Duties by this ^ftroy'ing'or da- A< ^ S rante d» in the due feizing or fecuring of any Coffee, Tea, Cocoa Nuts or Chocolate which by any paging coffee, Officer or Officers of the Cuftoms, or for the Duties hereby granted; fhall or may be feized by Virtue or c.fe-zed. JH