1

And for every prosecution against any inspector or in inspectors, for the said offence, the proof of his or their innocence shall lie upon the defendant.

Inspectors XXII. And be it further enacted, That the owner to give crop of any transfer receipts may, at any time before the change for sale of the tobacco contained in such transfer receipts

notes in ex

transfer,

as herein after is directed, receive and mark hogsheads of tobacco to satisfy such receipts; and the inspectors shall take in their former receipts and deliver crop receipts for such hogsheads, and shall be answerable for the safe keeping thereof in the same manner as they are for crop tobacco; but the persons receiving such hogshead, shall pay to the inspectors nine shillings, and six pence for the inspection and nails for every hogshead, that is to say, three shillings and six pence down to the inspectors for their use, for nails and their trouble in prizing, and six shillings as inspection, And in Sep- when the tobacco is delivered. And the inspectors tembercourt shall, at the court held for their county in the month yearly acof September yearly, or if there be no court in that count, and sell the to- month, then at the next court held for their county, bacco for all lay before the court an account, upon oath, of all transfer receipts that were not by them taken in and received before the time of sale herein before mentioned; and after such account exhibited, and oath made, shall sell the tobacco in such receipts contained, de ducting the allowance for shrinkage and wasting, at public auction, at the door of the court-house, between the hours of twelve and two; and the inspectors shall pay the money arising by such sale in satisfaction of their receipts, from time to time, to the proprietors thereof, making their demand, under the same penalty as is inflicted for not paying inspectors receipts. Also tobac. And all inspectors shall keep a just and true account to gained by of the tobacco gained or saved upon the allowance for shrink. made for cask and for shrinkage of transfer tobacco, or

notes outstanding.

allowance

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otherwise; and if any tobacco shall be so gained or saved, shall exhibit an account thereof, and shall also sell the tobacco so gained and saved, in the manner as is directed for the sale of transfer tobacco, and shall account for the money arising by such sale to the treasurer of this state, for the time being, in their next account with him; and the said treasurer shall account for the same to the general assembly; and no inspector shall convert any tobacco so gained to his own use,

with the

XXIII. And be it further enacted, That all inspect To account ors shall, before the tenth day of October in every treasurer year, account with the treasurer of this state, upon upon oath, oath, for all monies received, or which ought to be when and received, by them by virtue of this act, except the mo- how ney paid for nails and for their trouble in prizing, or for re-packing damaged tobacco which shall be relanded at their inspection, for every hogshead of transfer tobacco; in which account they shall be allowed their salaries, the rents of the ware-houses, and all other necessary disbursements in pursuance of this act. And in order to ease the inspectors giving their personal attendance at the treasury, they are hereby required, after stating their accounts with the treasurer, as above directed, to take the following oath, before some one justice of the peace of the county where they officiate, to wit:-"We, A. B. and C. D. do swear, that the account now produced contains an exact state of all the tobacco shipped the preceding year from ware-house, all taxes received or due for the same, also all tobacco gained at the said inspection, by any means whatsoever. So help us God." And the justice of the peace, before whom they are sworn, shall, and he is hereby required, to certify on the said account that they have taken this oath.

all tobacco

XXIV. And for the more effectual prevention of To return frauds in shipping uninspected tobacco, and in the not an account regularly entering and reporting at the naval-offices to- annually of baccoes shipped from the ware-houses; Be it further shipped, and enacted, That the several inspectors of tobacco in this the penalty. state shall, annually, at the time of settling their ac counts with the treasurer, deliver to him an account, apon oath, of all the tobacco shipped from their respective ware-houses within the year preceding, con taining the number of hogsheads or casks sent on board each ship or vessel respectively; and every inspector failing herein, shall forfeit and pay the sum of fifty pounds, And that the several naval-officers shall, on or before the twenty fifth day of October, annually, re- count of the turn to the said treasurer an account, upon oath, of all tobacco enthe tobacco on board each ship or vessel which shall tered-po have been cleared out in such naval-officer's district in the preceding year, according to the manifests thereof delivered by the master of such ship or vessel at the time of clearing, distinguishing the number of hogs

Naval offi

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heads or casks put on board such ship or vessel from éach respective ware-house; and every naval-officer failing herein, shall forfeit and pay the sum of one hundred pounds for every failure. And if any justice of the peace shall know, or be informed upon oath, of bacco is a any tobacco pressed or packed, in order to be shipped bout to be off or carried out of this state by water, without being exported by water, unin- inspected, such justice by himself, or any sheriff, or spected. constable, by warrant from such justice, within the limits of his county, shall have power and authority, and is hereby required, to enter any suspected houses, and to break open all doors in the day time, the keys of such doors having been first demanded, and refused to be delivered, to search for the same; and if any tobacco shall be found by such justice, sheriff, or constable, pressed in any hogshead, cask, barrel, or other package whatsoever, such justice, sheriff, or constable, shall seize the same; and the person in whose possession such tobacco shall be found, shall forfeit to the informer five pounds for every hundred weight, and so in proportion for a less quantity, to be recovered, with costs, in any court of record, if it be twenty-five shillings or upwards. And any justice of the peace of any county near the place where any ship or other vessel shall ride, upon information to him made upon oath, by any free man, that there is good cause to suspect any tobacco uninspected, in cask, bulk, or parcels, to be on board such ship or other vessel, shall, and he is hereby empowered and required, to issue his warrant directed to the sheriff or any constable of his county, and the sheriff or constable shall have full power and authority, and he is hereby required to enter and go on board such ship or other vessel, to search for and seize such tobacco, and the same being seized, shall be brought on shore and carried before the same or any other justice, who shall cause the said tobacco to be carried to the nearest ware-house and there inspected, and if passed, restored to the owner in case he shall be innocent of the fraud; but if he shall appear to have been concerned in such fraud, or if no owner shall claim within three months, the said tobacco shall be sold by the inspectors, and the money arising from such sale be paid into the public treasury, and accounted for to the general assembly. And the commanding officer or skipper of any ship or vessel on

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board which such tobacco is found, shall forfeit to the informer five pounds for every hundred weight, and go in proportion for a less quantity; to be recovered with costs, in any court of record, if it be twenty-five shillings or more. And if any master or commanding officer or skipper of any ship or vessel, or any other person whatsoever, shall resist the officer in the execution of any such warrant, every such master, commanding officer, or skipper, shall forfeit and pay two hundred pounds; and every sailor or other person so resisting, shall forfeit and pay twenty-five pounds. And if any action shall be brought against any justice of the peace, sheriff, or constable, for doing any thing in execution of this act, the defendant may plead the general issue and give this act in evidence; and if the plaintiff shall be non-suited, or a verdict pass against him, or a judgment on demurrer, the defendant shall recover double costs.

being elected a member of either house of assembly, or shall presume to intermeddle or concern himself with an election of a member or members of either of the said houses, otherwise than by giving his vote, or shall endeavour to influence any person or persons in giving his or their vote, under the penalty of fifty Other inca. pounds for every offence; nor shall any inspector by pacities. himself, or any person for him, be allowed to keep an ordinary or house of entertainment at or near the warehouse where he is an inspector; and every inspector herein offending shall be incapable of serving in that office; neither shall any inspector, during his continuance in that office, be, or undertake to be, collector of any public tax, other than what relates to such of fice, county or parish levies, or any officer's fees; nor shall directly or indirectly for himself, or for any other person, buy, or receive by way of barter, loan, or exe change, any tobacco whatsoever, under the penalty of fifty shillings for every hundred pounds of tobacco so bought or received. Provided, That nothing herein contained shall be construed to hinder, any inspectorfrom receiving his rents in tobacco, which shall be first viewed, examined, and stamped, according to the directions of this act

Pies.

Penalty on XXVII. And for the farther and better directions of inspectors the inspectors aforesaid in their duty; Be it enacted, receiving That no inspectors shall take, accept, or receive, di other gratu ity than sala rectly or indirectly, any gratuity, fee, or reward, for any thing by him to be done in pursuance of this act other than his salary, and the other payments and allowances herein before mentioned and expressed; and if any inspector shall take, accept, or receive, any such gratuity, fee, or reward, such inspector, being thereof convicted, shall forfeit and pay the sum of one hundred pounds, to be recovered with costs, by any person or persons who shall inform and sue for the same, by action of debt or information, in any court of record within this commonwealth, and moreover shall be disabled from bolding the office of inspector And on the during the continuance of this act. And if any person person offer shall offer any bribe, reward, or gratuity, to any ining a bribe. spector for any thing by him to be done in pursuance of this act, other than the fees and allowances herein before directed, every person so offending, and being thereof convicted, shall, for every such offence, forfeit