And to obtain this allowance, the chief manager of the press, in each of the universities, shall make oath in writing, before the vice chancellor, or principals, expressing therein the quantities of paper used, and the account of the duties: which outh being certified, and produced to the commissioners of the trea sury, they are to cause the commissioners of excise to make payment.

For all paper made in Great Britain, for which the duties im- Drawbacks. posed have been paid, duly exported as merchandize to foreign parts (43 Geo. 3. c. 69, Sched. C.)

all the duties.

For every cwt. of paste-board made in Great Britain of paper for which the duties shall have been paid:-and for every cwt. of mill-board and scale-board so made, for which the duties shall have been paid-duly exported as merchandize to foreign parts 110

For every pound weight of books in perfect and complete setts, or, if periodical publications, in perfect parts or numbers, and of blank, plain, or ruled account books, made of, or printed or ruled on paper of the first class, the duties in respect whereof shall have been paid; for which books no drawback or allowance whatever shall have been paid, duly exported as merchandize to foreign parts - 0 0 3

All makers of paper, paste-board, mill.board, scale-board, PAPER-HAor glazed paper, shall make true entry in writing at the next ERS to make office, of their names and places of abode, and of every mill, certain entries. workhouse, warehouse, storehouse, room, and other place intended to be made use of, in making, drying, or keeping such goods, or any materials proper for making the same, and of all Tats, presses, utensils, and vessels, intended to be used in making the same, before they presume to make any, on pain to forfeit 50%. together with all the paper, paste-board, millboard, scale-board, and glazed paper, and all the materials found in any unentered place, and also all the unentered vats, presses, utensils, and presses. 34 Geo. 3. c. 20. s. 5.

And the officers may, by day or by night, but if in the night, Officers power in the presence of a constable, enter into all places entered or to enter,

made use of by any maker, and by weighing, tale, or other

wise, to take an account of the kinds and quantities of the pa per, paste-board, mill-boards, and scale-boards, made by such maker. 31 Geo. 3. c. 20. s. 18.

duties.

And shall thereof make a report in writing to the commis- and charge the sioners, giving to the said maker (if demanded, in writing) a true copy thereof, which report shall be a charge upon such maker. Ibid.

And if the officer shall refuse to give a copy thereof at the time of taking such account, being so demanded, he shall forfeit 40s. to such maker. Ibid. And all makers are to keep scales and weights, and permit weights.

Makers to keep

scales and

hercur directed.

the officer to use the same, and if he shall neglect to keep such scales and weights, or either of them, or shall not permit the officer to use the same, he shall forfeit 100%. 31 Geo. 3. c. 20. s. 19.

Paper, paste- And all paper, pasteboard, millboard, scale board, and glazed board, &c. to paper, made in Great Britain, or in Ireland (and imported be made up as from thence,) shall be made up by the maker thereof in this manner (that is to say,) all such paper, as soon as made, shall be made up into quires, each quire to consist of 24 sheets, and such quires shall be forthwith made up into reams of 20 quires each; and all such pasteboard, millboard, scaleboard, and glaz. ed paper respectively, shall when made, be forthwith made up in regular parcels, each parcel containing even dozens of sheets of one and the same denomination and of equal dimensions, and not less than 24 nor more than 72 such sheets in each parcel. 42 Geo. 3. c. 94. s. 15.

Notice of weighing to be given to the officer.

Paper makers in any city or market town, are to give twenty-four, elsewhere forty-eight hours notice in writing to the excise officer, of the time when the paper, pasteboard, mill-board, scale-board, or glazed paper shall be to be weighed and charg ed with duty; and the officer is to attend accordingly, and themaker or his servants shall bring to such officer all paper then intended to be charged, tied up in wrappers containing one ream; and all pasteboard, millboard, scaleboard, and glazed paper, tied up in such parcels as aforesaid, and the different parts of the thread or string shall cross each other at the middle of the ream or bundle.

And if the same shall not be produced at the time, or in the manner aforesaid, fresh notice must be given. 34 Geo. 3. c. 20. s. 8.

And every maker shall by himself or servant without delay mark on each wrapper in large legible characters and words at length, the class of the paper enclosed, distinguishing in which of the two classes the duty in respect of such paper is chargeable, together with the number of the ream,according to thenumber of such reams of each such class,made by such maker at such mill during the current quarter, to be computed from January 5, April 5, July 5, and October 10, as the case may require, in such year, such number to be taken progressively, beginning 1, 2, and so onwards, according to the number of reams of each class made at such mill in each such quarter; and on each such parcel of pasteboard, millboard, scale board, and glazed paper, there shall in like manner as soon as tied up as before directed, be marked in like manner the description of such parcel, and whether the same be pasteboard, millboard, scale board, or glaz ed paper, and the number of sheets in each parcel,together with the progressive number of such parcel of pasteboard, &c. made by such makerat his mill or manufacture during the then current quarter commencing as aforesaid. 42 Geo. 3. c. 94. s. 15.

And if any maker of paper, pasteboard, &c. shall neglect or refuse so to make and tie up, and denominate all such paper,

pasteboard, &c. for 24 hours after the same shall be made; or after the same is tied up and marked, and before it is charged, shall untie or take the same out of the wrapper, or otherwise alter any reams or parcels, or the denominations or numbers marked thereon or on the wrappers; or shall conceal or remove any such paper, or the like, from the mill, room, or other place entered for making, laying, or keeping the same; every such maker shall for each offence forfeit 200l. together with all such paper, pasteboard, millboard, scaleboard, and glazed paper, which shall be seizable. 42 Geo. 3. c. 94. s. 15.

Outside quires

But every maker may make his paper into quires without Paper may be folding the same; such quires, when made up into reams, being made into separated by a slip of coloured paper placed between each quires, && quire, and visible on the outside of the ream; and the outside quires of each ream may consist of not less than 20 nor more than 24 sheets, at the option of the maker. 42 G. 3. c. 94.s. 15. And if any maker shall cut or otherwise diminish any paper minishing pa before the same shall be taken account of, and weighed and charged by the officer, he shall forfeit 50l. together with the charged. paper so cut or diminished, and the same may be seized by any officer of excise. 41 Geo. 3. sess. 2. c. 8. s. 7.

Cutting or, di

per before

But it has been since provided, that it shall be lawful for any Exception. maker, to divide the same with a knife or other instrument, before such paper shall be put up in reams: provided that the quantity upon which the duty may be chargeable,shall not be lessened thereby,and provided that all paper so divided, shall on the outside of the cover, be distinguished by the words cut paper being marked thereon in large legible characters by the maker. 42 Geo. 3. ረ. 91. ጳ. 16.

No pasteboard shall be made from any materials whatever, Pasteboard except paper which shall have been charged with the full duties shall be made of excise, and which shall not have been written or printed on or only from paper previously used for any purpose whatever, ou pain of forfeit of the first class which has paid ing all the pasteboard which shall be made from any other ma- the duty. terials than aforesaid, and also of all the implements and utensils, and materials, and preparations employed in making such pasteboard, and also the sum of 100%.; and all such pasteboard, implements, and utensils, and materials, and preparations, shall be seized by any officer of excise. 42 Geo. 3. c. 94. s. 11.

And before any maker of pasteboard shall begin to make any paper into pasteboard, he shall produce to the officer of excise all such paper as shall by him be intended to be made into pasteboard, in the original covers in which the same was charged, and, having the excise duty stamp legible on each rear, shall take the said covers from the said paper in the presence of such officer, who shall thereupon take account of such paper and of the quantity and weight thereof, and shall destroy the daty stamp on each of the said covers; and every maker of pasteboard shall give to the officer twenty-four hours notice in VOL. II.

K

writing of his intention to produce such paper, and shall specify the true quantity, and the day and hour when he intends to produce the same; and if such maker shall neglect or refuse to give such notice, or shall use any paper in making of paste. board before the same shall have been produced to such proper officer, such maker shall forfeit 1001, 42 Geo. 3. c. 94. s. 12. And no maker of pasteboard shall carry on the trade of a board maker to maker of paper, nor shall any maker of pasteboard be allowed to set up or carry on the trade of making pasteboard, within one quarter of a mile, of any mill or manufactory for making of paper, on pain of forfciting, in each case, 1007. s. 13.

And no paste

be a paper maker.

Duty on paste. board.

Officer to stamp the same.

Penalty on counterfeiting

the stamps.

And pasteboard legally made in Great Britain, wholly of paper, which shall have been duly charged with the duties, shall not be charged with any other duties. 42 Geo. 3. c. 94. s. 14. And if the same shall not be produced at the time, or in the manner aforesaid, fresh notice must be given. 34 Geo. 3. c. 20.

s. 7.

And the commissioners of excise are to provide stamps for marking paper, paste-board, mill-board, scale-board, and glaz ed paper, liable to duty of excise. 34 Geo. 3. c. 20. s. 8.

And as soon as such officer is satisfied that the conditions herein specified have been complied with, and shall have also ascertained the true quantities and weights, he shall stamp each ream and bundle of paper, and every parcel of paste-board, mill-board, scale-board, and glazed paper, with the proper stamp, to denote the duty being charged, or shall affix to each a proper label, and he shall also write his christian and surname on each, together with the date, day and year on which the duty was charged and if any person shall afterwards wilfully deface, obliterate, or alter, any of the said matters, or any part there. of, the person so offending shall for every offence forfeit 501. 34 Geo. 3. c. 20. s. 10.

:

And if any person shall counterfeit any stamp, device, or label, or the mark of any stamp upon any wrapper, or shall have in his possession any such counterfeit stamp, or shall have in his possession, or utter, or sell, any paper or matt aforesaid, with a counterfeit mark, or shall, upon any ream, bundle, or parcel, not entered and charged, place any wrap per with the counterfeit mark, or any cover or wrapper used before, or shall place any pasteboard, mill-board, scale-board, or glazed paper, having such stamp, whether it be true or counterfeit, to any pasteboard, or the like, which has not been entered and charged with the duty, every such offender shall forfeit five hundred pounds. 34 Geo. 3. c. 20. s. 9.

Officers may open any ream or bundle, and take as a sampl one sheet out of each quire, paying the market price if demand. ed; and if they discover any paper of a different class than marked on the wrapper, such ream or bundle shall be forfeited and the person who so marked such false class shall fortelt Afty pounds. 34 Geo. 3. c. 20. s. 11.

And the proof of paper being of the class marked on the cover shall lie upon the owners. 34 Geo. 3. c. 20. s. 15.

No paper, pasteboard, millboard, scaleboard, or glazed paper Paper not to bo shall be removed from the mill, until an account shall be taken removed till by the officer, nor in any less quantity than a ream, nor until charged. the same shall have been weighed, charged, and stamped as aforesaid, nor without the wrapper in which it was charged, on pain to forfeit fifty pounds, and all the paper, pasteboard, millboard, scale board, and glazed paper, removing or removed contrary hereto, together with the horses, carriages, boats, barges, or other vessels used in removing the same, which may be seized by any officer of excise. 34 Geo. 3. c. 20. s. 14.

And no maker shall remove any until twenty-four hours next Nor until after after the same shall have been weighed. 34 Geo. 3. c. 20. s. 15. weighed, And they shall keep all such which shall have been weighed, separate from all other for twenty-four hours, to the end that the surveyor or supervisor may re-weigh the same, and if upon re-weighing any additional weight, is found, the same shall be chargeable according to such last weight. Ibid.

And if any maker shall remove any paper contrary hereto, or unless to shall not keep the same separate as above, he shall forfeit fifty another mill to pounds. Ibid.

But on forty-eight hours previous notice, the same may be removed from one mill to another to be seized or made fit for. use, on certificate from the officer, expressing the class and quantity; and when removed, the same shall be under the like directions as to stamping and all other things, as if it had been £nished at the mill where made. 34 Geo. 3. c. 20. s. 16.

be finished.

Paper charged Paper-makers shall keep all paper, pasteboard, millboard, to be kept sescaleboard, and glazed paper, charged, and stamped, apart from parate from all not so charged and stamped, and also one class, separate from paper. another, on pain of fifty pounds. 34 Geo. 3. c. 20. s.

17.

other

scales and

weights.

And if such maker shall for weighing, provide or make use Penalty on of, or procure or suffer to be made use of, any false or insuf. using false ficient scales or weights, or shall practise any art, by which the officer may be hindered from taking the true weight; in every such case, such maker shall for each offence forfeit 1007. together with the scales and weights, which may be seized. 31 Geo. 3. c. 20. s. 19.

to the scale

Also the maker shall so often as required by the officer under And not bring whose survey he is, or by any surveyor or supervisor, bring or ing paper, &c. cause to be brought, and put into and taken out of the scale, all and assisting paper, paste-board, mill-board, scale-board or glazed paper, the officers. which such officers shall be desirous to weigh, and shall also, on the request of such officers, and with a sufficient number of servants, assist such officers in weighing and taking an account thereof, on pain of forfeiting 50. 34 Geo. 8. c. 20. § 20. And all officers shall in weighing give the turn of the scale

Allowance for