624 C. 26. Anno decimo o&avo Georgii II. A. D. 1745. Tea (hall be fold at the publick Sates of the United Company of Merchants of England trading to the lir.'/t Indies, and proportionably for a greater or leffer Sum, over and above all Cuftoms, Subfidies, and when tote paid. Duties payable to his Majefty for the fame upon the Importation thereof; which faid feveral Duties of one Shilling per Pound Weight, and twenty-five Pounds per Centum, fhall be paid down in ready Mo- ney by the Proprietor or Proprietors of fuch Tea, or fuch Perl'on or Perfons as fhall be appointed by him, her or them, to the Receiver or Collector of the faid Inland Duties, before fuch Proprietor or Pro- prietors, or other Perfon or Perfons, fhall receive or take out, for any Purpofe whatfoever, fuch Tea from the Warehoufe or Warehoufes, wherein the fame is appointed to be lodged by the before recited Act of the tenth Year of the Reign or his faid late Majefty, according to the Directions of the faid Act concerning Tea taken out of fuch Warehoufe or Warehoufes. III. And for the better afecrtaining, charging, collecting, levying, raifing, paying, and fecuring the Cnmmifli<mer9 feveral Rates and Duties by this Act impofed, and for preventing Frauds concerning the fame ; Be it appointed m further enacted by the Authority aforefaid, That fuch Commiflioners, or Perfons as now are appoint:d, i'oGeo! l 'i. c. 10. or hereafter fhall be appointed, in pursuance of the faid Act of the tenth Year of the Reign of his late fhall be Ccmmif- Majefty King George the Firft, fhall be his Majefty's Commiflioners for the Receipt and Management doners for the of' the faid Inland Duties by this Act charged and impofed upon Tea as aforefaid, and that all and every Duties by this t hc Powers, Authorities, Directions, Rules, Methods, Penalties, Forfeitures, Claufes, Matters and i*e "ft llk<! ' things (not otherwife altered by this Aft) which in and by the faid recited Act are provided, fettled, or oweis, -c. eftablifhed, for raifing, levying, collecting, paying, recovering, adjudging, or afecrtaining the faid Duty of four Shillings per Pound Weight upon Tea thereby granted, or by any other Act concerning the Duty upon Tea, {hall be exercifed, praitifed, applied, ufed, levied, recovered, and put in Execution, • for the raifing, levying, collecting, recovering, and paying the Duties by this Act granted, as fully and effectually, to all Intents and Purpofes, as if all and every the faid Powers, Authorities, Rules, Direc- ' tions, Methods, Penalties, Forfeitures, Claufes, Matters and Things, were particularly repeated, and again, enacted, in the Body of this prefent Act; any Thing in this or any former Act to the contrary thereof in any wife notwithstanding. Duties appro- IV. Provided always, and it is hereby enacted by the Authority aforefaid, That from and after the pnatcd to the f a jj twenty-fourth Day of June one thoufand feven hundred and forty-five, all Monies arifing by the th^ls. perTb. . ^ a '^ Inland Duties by this Act charged and impofed, fhall be appropriated, iflued and applied, and the fame are hereby appropriated and made payable to the fame Ufes, Intents and Purpofes, as the Duty of , four Shillings per Pound upon Tea was appropriated and made applicable, by the faid Act of the tenth Year of the Reign of his late Majefty King George the Firft, and fhall be alfo fubject and liable to the fame Redemption by Parliament, as the faid Duty of four Shillings per Pound was by the faid Act fubject and liable unto. ' V. And whereas by feveral Acts of Parliament now in Force, feveral Drawbacks or Allowances are NoDrawbackfor t directed to be paid upon the Exportation of Tea, which have tempted many Exporters thereof to com- jea exports , i m j t g reat jr rauf j s anf j Abufes, to the Prejudice of his Majefty's Revenue, and the fair Traders :' For Remedy whereof, Be it enacted by the Authority aforefaid, That no Drawback whatfoever fhall be al- lowed or paid for any Tea which fhall be exported, or fhipped to be exported at any Time or Times after the faid twenty-fourth Day of June one thoufand feven hundred and forty-five, and that no Deben- ture or Certificate fhall be granted or made forth, for or in order to the Repayment or drawing back of the Duties upon any fuch Tea fo exported, or fhipped to be exported, after the faid twenty-fourth Day of June one thoufand feven hundred and forty-five, but fuch Drawback or Repayment fhall from thence- forth ceafe, determine, and be no longer paid ; any Law, Statute or Provifion to the contrary thereof in any wife notwithftanding. Mcans'to prevent VI. And for the preventing any Difputes that may arife touching the Price at which Teas fhall be U fP tb e e S p°ic Ch " fold at the P UDUck Sales of the United Company of Merchants of England trading to the Eajl Indies, Be ing e nee. j t f ur tjj er enarSted by the Authority aforefaid, That the Commiflioners who are or fhall be appointed for
- the Management of the faid Inland Duties, or the major Part of them for the Time being, fhall have
offic " s " at " Power to conftiture, under their Hands and Seals, fuch and fo many Officers as they fhall find needful Tea and r'e" t ' r ° 1 attenc n g the ' a 'd publick Sales, and take an Account of the Names of the feveral Buyers, and Price the Vrice on ' at which each and every Lot of Tea fhall be fold, and fhall thereof make Returns or Reports in Wri- Oathj ting, upon Oath, to the faid Commiflioners; and from fuch Reports or Returns the Charge of the faid Duty of twenty-five Pounds per Centum upon the grofs Price of Tea impofed by this Act fhall be fettled and afcertained : And for the preventing Miftakes, and better regulating fuch Charge, it fhall and may be lawful for fuch Ofli cer or Officers, at any Time or Times, upon Requeft made to the Court of Di- miy infpeft the rectors of the faid Company, to ihfpect all and every fuch Book or Books as fhall be appointed and kept BoSks" 1 *'* * or ta k' n £ an Account, in Behalf of the faid Company, of the particular Price and Prices that Tea fhall from time to time be fold for at their feveral publick Sales ; which Book or Books the faid Court of Di- rectors is hereby required, from time to time, to produce to fuch Officer or Officers fo demanding the fame, ' VII. And whereas many Perfons do frequently, at Sales for Tea, by the faid United Company, bid ' for, and are declared belt Bidders, for large Quantities of Tea, without intending or being able to ' pay for the fame, unlefs fuch Tea fhould after fuch Sales rife in Price, by Means whereof, the Prices EeftfiiJder to ' of Tea are frequently raifed, and the Running of Tea will be ftill encouraged ;' For Remedy whereof, dep.ofu 40s. for Be it enacted by the Authority aforefaid, That every Perfon who fhall at any publick Sale of Tea, made every Tub and' by the faid United Company, be declared to be the beft Bidder or Bidders for any Lot or Lots of Tea, Chcft, in three flj a ll within three Days afcer being fo declared the belt Bidder or Bidders for the fame, depofit with the V ^> 1 faid
