20s. per ton,

A. D. fhall keep in his or her poffeffion (except as aforefaid) at any 1777-8. time between the faid twenty fifth day of December one thousand Chap. 2. feven hundred and seventy eight and the said twenty fifth day of December one thousand seven hundred and feventy nine inclufoap waste five; an additional duty of twenty fhillings per ton for and upon every ton of soap boilers waste, and so in proportion for a greater or leffer quantity, that fhall be exported out of this kingdom to any parts beyond the seas from and after the twenty fifth day of December one thousand seven hundred and seventy linen rags, feven; an additional duty of three pounds per ton for and upon every ton of linen rags, and fo in proportion for a greater or leffer quantity, that shall be exported out of this kingdom to parts beyond the feas from and after the twenty fifth day of December one thousand seven hundred and seventy seven.

31.

To prevent running tea,

green tea 6d. per lb.

bohea and others 4d.

in lieu of

duties.

Further additional

duties to 25

5 per cent. named (not British) as

on goods

VI. And whereas great frauds and abuses have been committed by the clandeftine importation of tea from parts beyond the feas without paying any duty for such tea: for remedy whereof, and for the greater discouragement of the pernicious and illegal practices of unlawfully importing and clandeftinely running and landing of tea, be it further enacted by the authority aforefaid, that from and after the twenty fifth day of December one thou fand seven hundred and feventy seven until the twenty fifth day of December one thousand seven hundred and seventy nine inclufive there shall be paid to his Majefty, his heirs and fucceffors, the fum of fix pence for every pound of green tea, and the fum of four pence for every pound of black bohea and other tea, which shall be imported into this kingdom during the time aforefaid, in lieu and full fatisfaction of all duties of customs and excife.

VII. And be it further enacted by the authority aforefaid, that the further additional duties herein after mentioned fhall be raised, Dec. 1779 levied, and paid to his Majesty, his heirs and fucceffors, from the twenty fifth day of December one thousand seven hundred and feventy seven to the twenty fifth day of December one thousand feven hundred and feventy nine inclufive; that is to fay, a further additional duty of five pounds per centum for and upon the several goods and manufactures (not being of the growth and produce or custom, or, if manufacture of Great Britain) herein after named, as the fame now unrated, va- stand rated for customs in the book of rates, or if unrated fhall be porter's oath, valued upon the oath of the importer, which shall be imported into this kingdom during the time aforefaid, over and above all other duties now payable for the fame, viz. apparel, apples, bacon, and hams, beads of glass, chocolate, cocoa nuts, coffee, cork, capers, cloves,

rated for

I

Company's

cloves, currants, chefnuts, walnuts, fmall nuts, bugles, hulled A. D. barley, artificial flowers, millinary ware, pearl barley, fans, hats 1777-8. chip and straw, anchovies, sturgeon, pins, wrought ivory, olives, Chap. 2. onions, prints and pictures, mace, nutmegs, wrought incle, drugs (not being for dyer's ufe) elephant's teeth, furs, all lacquered, japanned, gilt, painted, brunzed, and enamelled ware, gloves of all forts, almonds, annifeeds, cinnamon, liquorice, pepper, piamento, pruins, raifins, rice, faffron, fuccards, fuccus liquoritia, needles, thimbles, outnal threads, fifters thread, china and earthen ware, whited brown thread, and all other threads, haberdashery, hardware, toys, mermits, iron pots, fciffars, fnuff, tyles, shot, laces of cotton, thread, worsted, or filk, groceries of all kinds (except fugars) oranges and lemons, lime, lemon, and orange juice (not being for dyers) tape, foreign linens, and all manufactures of flax and hemp; and also the further additional duties herein aftermentioned; that is to fay, for and upon all all chintzes, calicoes, and muflins of the manufacture of China, chintzes, callicoe, muf Perfia, and the East Indies, that shall be imported into this king- lin, 6d. per dom during the time aforesaid, the sum of fix pence per yard over yard, and above all other duties payable for the fame; a further addi- teas above tional duty for and upon all teas imported into this kingdom, 4 per lb. at which shall have been purchased at the India company fales for fale, id. per an higher price than four (hillings British per pound, at the rate of one penny per pound weight for every fix pence British that fhall be paid for the fame, over and above the sum of four fhillings British at the fales above mentioned, from the twenty fifth day of December one thousand seven hundred and seventy seven to the twenty fifth day of December one thousand seven hundred and seventy nine inclufive; the price of the teas to be inferted in price in the the cocket, and to be further afcertained by a reference to the cocket, fale books of the East India company; copies whereof, or of fuch parts thereof as shall relate to the teas so imported, attefted by the principal accountant or deputy accountant for the time being of the East India company, the commiffioners of the revenue are required to procure from time to time for the purposes above mentioned, and which copies fhall be admitted as evidence in all profecutions commenced or arifing upon this act; and a further additional duty of fix pence per pack for and upon all printed or playing cards, that shall be manufactured or vended in this kingdom between the twenty fifth Day of December one thousand seven hundred and seventy seven and the twenty fifth day of December one thousand seven hundred and feventy nine, over and above all other duties now payable for the fame.

VIII. And

lb. weight

every British

6d. over,

attefted copies of the company books promiffioners ;

cured by com

evidence on profecutions,

cards 6d.

per pack.

Drawback,

for fubjects, 24. trangers 12,

months,

on certi

ficate and requifites performed,

A. D. VIII. And be it further enacted by the authority aforesaid, 1777-8. that if the faid wines and other merchandizes herein before menChap. 2. tioned, upon which the aforefaid duties are hereby charged upon the importation thereof, fhall after payment thereof, or security given for the fame, be again exported by any merchant or merchants, who is or are fubject or fubjects of this realm or any other his Majesty's dominions, within twenty four calendar months, or by merchants ftrangers within twelve calendar months after the importation thereof; and if due proof fhall be first made by certificate from the proper officers of the due entry and payment of the faid duties hereby granted, or fecurity given for the fame, and if all other requifites fhall be performed, which are by law required to be performed in those cafes, where the duties of excife are to be repaid, that then the faid duties hereby impofed thall without any delay or reward be repaid or allowed unto fuch merchant or merchants fo exporting the fame within one calendar month after demand thereof, or the fecurity for the faid duties by this act charged shall be vacated as to fo much, as fhall be exported; any thing herein contained to the contrary notwithstanding.

allowed

exporter in I month after demand.

out licence.

IX. And be it further enacted by the authority aforefaid, that Cyder not retailed with from and after the twenty fifth day of December one thoufand feven hundred and feventy feven no perfon or perfons whatsoever fhail fell or tap out by retail any cyder within this kingdom, but only fuch as fhall be licenced according to the directions of this act, under such penalty as herein after is expreffed.

By 3 commiffioners and collectors.

X. And be it further enacted by the authority aforefaid, that from and after the twenty fifth day of December one thousand seven hundred and seventy seven it fhall and may be lawful to and for the chief commiffioners of his Majefty's excife, or any three of them, and the collectors of his Majefty's excife in their several and respective districts, from time to time to iffue and grant fuch licences for the felling and tapping out cyder by retail; and that for every fuch licence so to be granted the fum of one fhilling and one penny, and no more, fhall be paid or penalty 51. demanded as a fee for the fame; and if any person or perfons shall from and after the twenty fifth day of December one thoufand feven hundred and feventy feven fell or tap out cyder by retail without fuch licence as aforefaid, every such person so offending fhall, for every time he or she fhall fo offend, forfeit and pay the fum of five pounds.

fee 18. and Id.

XI. And

cife officers

XI. And be it further enacted by the authority aforefaid, that A. D. for the better ordering and collecting the faid duty of one penny 1777-8. per gallon for and upon all cyder that shall be fold or tapped out Chap. 2. by retail, it fhall and may be lawful to and for the gauger or Entry by gaugers and officers of excife within their refpective diftricts day by exfrom time to time from and after the faid twenty fifth day of to take acDecember one thoufand feven hundred and feventy feven to enter count, and in the day time into the houses, out-houses, store-houses and per gallon, cellars of every retailer or retailers of cyder, and to take an account of all fuch cyder, as fhall be found in the poffeffion of fuch retailer or retailers, and to charge fuch retailer or retailers with the faid duty of one penny per gallon accordingly.

charge id.

Stock de clared on de

mand,

Iol.

refufal, or

XII. And be it further enacted by the authority aforesaid, that from and after the faid twenty fifth day of December one thousand seven hundred and feventy seven every retailer of cyder fhall fhew to the gaugers, or officers of excife on demand all his or her stock of cyder then on hand; and in cafe any such retailer or retailers of cyder, or his, her, or their fervant or fer- false return, vants (in cafe fuch retailer or retailers fhall not be prefent, when the gauger or officer of excife shall come to fuch retailer's houfe to take stock as aforefaid) fhall refufe to make declaration, and fhew all his or her stock of cyder then on hand, every such retailer fhall for every fuch offence forfeit and and lose the fum of ten pounds; and if such gauger or officer of excife fhall, after declararation made as aforesaid, find any cyder in the poffeffion or cuftody of fuch retailer or retailers over and above the quantity so fhewn and declared, fuch retailer fhall likewife forfeit and lose the fum of ten pounds.

Certificate

of 4 wheel carriages

to the collec

XIII. And be it further enacted by the authority aforesaid, that for the better collecting the faid duty chargeable on every perfon, who shall keep any carriage with four wheels (except as with abode before excepted) every perfon, who from and after the faid in 3 months twenty fifth day of December one thousand feven hundred and tor of excife, feventy seven shall have or keep any coach, chariot, berlin, calafh, or chaife with four wheels, fhall within three calendar months after the faid twenty fifth day of December one thousand seven hundred and seventy seven, or within three calendar months after he or she shall have or keep any such coach, chariot, berlin, calash, or chaife with four wheels, by writing under his or her hand certify to the collector of excife in fome one of the districts, wherein he or she shall refide or dwell within the time aforefaid, a true account of every fuch coach, chariot, berlin, calafh, and chaife with four wheels, which he or she shall have or keep

VOL. XI.

F

and numbered.

to receiver of the duty,

A. D. keep (except hackney or ftage carriages and carriages kept by 1777-8. coachmakers for fale) with the name of the place and parish of Chap. 2. his or her refidence or abode at the time of giving fuch certiregistered ficate; which faid certificate fhall be kept by the refpective collectors of the several districts in this kingdom for the time being, and shall be alfo entered or registered in an alphabetical book to be by them respectively kept for that purpose, and a copy of fuch entry figned by fuch collector or his clerk, to be delivered, if required, without fee or reward to the perfon delivering fuch certificate; and a number shall be entered on each certificate fo relifts yearly giftered; and that the said collectors refpectively shall under their hands on or before the twenty fifth day of December in every year give a true lift of all coaches, chariots, berlins, calashes, and chaifes with four wheels, from time to time returned to them refpectively in fuch certificates, with the names of the perfons and places of their abode refpectively mentioned in fuch respective certificates to the perfons, who for the time being shall be appointed by faid commiffioners of his Majesty's revenue of excife, or any three of them, to collect and receive the faid duties; and that such persons, as fhall be appointed by the faid hearth money commiffioners of excife, or any three of them, to collect and receive the faid duties on coaches, chariots, berlins, calafhes, and chaises with four wheels, fhall have full power and authority to levy, collect, and receive the fame within the diftrict, wherein the certificate fhall be entered, in the fame manner as his Majefty's revenue arising from fire hearths is now by law levied, collected, and received, and fhall respectively fign and deliver acquittances without fee, without fee or reward for the fame, and fhall keep duplicates thereof in a book to be kept for that purpose, in the same manner as acquittances are given and kept for the duty of fire hearths, and shall respectively return the book containing the duplicates duplicates of such acquittances to such person and persons, and at the fame time, and to be difpofed of in the fame manner, as books containing the duplicate of acquittances for the faid duty on fire hearths are returned; and that the duties aforefaid fhall be paid in the refpective districts, wherein the faid carriages shall be entered or registered refpectively, and in no other.

levied as

where certi

fied.

acquittance

kept,

paid only where regiftered.

Not certifying 20l. as

C. 2. c. 8.

XIV. And be it further enacted by the authority aforesaid, that by 14 & 15 if any perfon or perfons fhall have or keep any coach, chariot, berlin, calash, or chaise with four wheels chargeable with the said duty by virtue of this act, which shall not be certified in manner as aforefaid, then and in fuch cafe every fuch perfon and person so having or keeping fuch coach, chariot, berlin, calash, or chaife

2