shall, upon his own oath, or the oath of his chief workman, once in every fortnight, make entry in writing at the next office, of all paper stained within such fortnight, on pain of 50%. s. 2. And within a fortnight after such entry, pay the duties, upon pain of forfeiting double duty; and no person after such default, shall sell or carry out any such stained paper, until he hath paid the duty, upon pain of double the value of the goods. All the penalties and forfeitures (not otherwise directed) may Recovery of be recovered or mitigated by law of excise, or in any of the penalties. courts at Westminster, and shall be applied one moiety to the king, the other to the informer. 10 Ann. c. 19. s. 61. 1 Geo. 1. c. 36. s. 20. 21 Geo. 3. c. 24. s. 38. 26 Geo. 3. c. 78. S. 20. 13. Plate Licences. Every person trading in, vending, or selling any gold or Duty, silver plate, or any goods or wares, in which any quantity of gold, exceeding 2 dwts. and under 2 ozs. in weight, or any quantity of silver exceeding 5 dwts. and under 30 ozs. in weight, in any one separate and distinct ware or piece of goods, is manufactured, and who shall take out an excise licence according to law, shall pay for every such licence, (43 Geo. 3. c. 69. Sched. A.) annually 260 And every person trading in, vending, or selling any gold or silver plate, or any goods or wares in which any quantity of gold of the weight of 2 ozs. or upwards, or any quantity of silver of the weight of 30 ozs. or upwards, in any one separate and distinct ware, is manufactured: and every PAWNBROKER trading in, vending, or selling gold or silver plate, or goods or wares, in which any quantity of gold or silver is manufactured; or taking in or delivering out pieces of such plate, goods, or wares: and every REFINER of gold or silver, shall pay for every such licence, annually, (43 Geo, 3. c. 69, Sched. A.) 5 15 0 And no person who shall trade in, vend or sell any gold or None to trade silver plate, or any goods or wares in which gold or silver is without such manufactured, shall by himself, or by any other person em- licence. ployed by him, or for his benefit, publicly or privately trade in, vend, or sell the same, unless he shall have first paid the above duty for a licence. 32 Geo. 2. c. 24. s. 3. 31 Geo. 2. c. 32. 1.6. And no pawnbroker shall by himself, or by any other for his benefit (either publicly or privately), trade in any gold or silver plate, or goods in which gold or silver is manufactured, nor shall any person by himself, or by any other person employed by him for his benefit, use the business of a refiner of gold or silver without taking out and renewing such licence yearly; and for this purpose,, every such pawnbroker and re How to be tak. n out. To be renewed annually. Penalty on selling without licence. Not to extend 10 gold and silver fringe, Partners. To what places licence ex tends. Recovery of penalties. finer shall be deemed to use the trade of selling gold or silver plate. 32 Geo. 2. c. 24. s. 4. And if such licences are taken out in London, Westminster, or within the limits of the chief office in London, the same shall be granted under the hands and seals of two commissioners of excise, and the duty paid at the chief office, or any other place, and to such persons as the said commissioners shall appoint to deliver out such licences, and to receive the said duty; ELSE. WHERE, the same are to be granted under the hands and seals of the several collectors and supervisors of excise, within their respective districts; and the duty for the same shall be paid by the persons taking out such licences, at the office of excise, next adjoining to the place where they respectively reside or inhabit, or any other place, and to such persons as the commissioners shall appoint to deliver out such licences, and to receive the said duty. 31 Geo. 2. c. 32. s. 3. And every person who shall take out any such licence is to take out a fresh licence, ten days before the expiration of the year, after taking out the former licence, and in the same manner renew the same annually. 31 Geo. 2. c. 32. s. 4. Aud if any person above described shall trade in, or sell any gold or silver plate, without first taking out such licence, and renewing the same yearly, he shall forfeit 201. for each offence. 31 Geo. 2. c. 32. s. 4 6. 32 Geo. 2. c. 24. s. 3, 4. No person is subject to any penalty for trading in gold or silver lace, or gold or silver wire, thread or fringe, without a licence. 31 Geo. 2. c. 32. s. 10. Persons in partnership carrying on trade in one house only, shall not be obliged to take out more than one licence in one year. 32 Geo. 2. c. 24. s. 6. And no licence shall authorise any person to trade in gold or silver plate, in any other shop or place, except in such houses or places thereunto belonging, wherein he shall dwell at the time of granting such licence, or at fairs or markets. 32 Geo. 2. c. 24. s. 6. Prosecutions for recovery of penalties shall be heard and determined, either in any court of record at Westminster, or as after directed, that is to say, all prosecutions for penalties for offences within the limits of the chief office of excise in London, may be determined by three commissiouers of excise in England; and in case of appeal, by the commissioners for appeals, or the major part of them, whose judgment shall be final; and all prosecutions for penalties for offences in any other places of Great Britain, may be determined by two justices of peace near; and if either the informers or defendants think themselves aggrieved by the judgment of such justices, it shall be lawful for them to appeal to the next quarter sessions, for the county or place, where the penalty is incurred, whose judgment shall be final. 31 Geo. 2. c. 32. s. 11. 32 Geo. 2, c. 24. s. 7. And the commissioners for excise, and the commissioners for appeals, and all justices of peace respectively, are, upon com plaint or information upon oath, of any offence against this act, to summon the party accused; and upon his appearance o: contempt, to proceed to the examination of the matter, and upon proof, either by confession of the party summoned, or by the oath of one witness, to give judgment, and issue war. rants under their hands for the levying of such penalties upon the goods of such person, and to cause sale to be made of such goods, if not redeemed within fourteen days, rendering to such person the overplus; and for want of sufficient distress, to imprison the party offending, till satisfaction be made. Ibid. But the penalty may be mitigated as any penalty, by any law of excise. 32 Geo. 2. c. 24. s. 8. And all forfeitures (the necessary charges of recovering Application thereof, being first deducted), shall be distributed, half to the thereot. king, and half to them who shall inform or sue. 31 Geo. 2. c. 32. s. 12. 32 Geo. 2. c. 24. s. 7. 14. Printed Goods. Every calicoe printer, and every painter, printer, or stainer Duty on lis of linens, cottons, or stuffs, and who shall take out a licence cences. according to law, shall pay for every such licence (43 Geo, 3. c. 69. Sched. A.) annually 10 0 0 Which licence is to be renewed annually ten days at the least before the end of the year, and if any such person shall offer to manufacture, without first taking out such licence, and renewing the same yearly, he shall forfeit 50%. but persons in partnership, need only take out one license for one house. 21 Geo. 3. sess. 2. c. 41. s. 7, 8. There shall be paid by the printer, stainer, painter, or dyer. For Duty on print, every yard in length reckoning yard wide, of foreign ed goods. calicoe, and foreign muslin, which shall be printed, stained, painted, or dyed, in Great Britain (except such as shall be dyed throughout of one colour only), 43 Geo. 3. c. 69. Sched. A. 007 For every yard in length reckoning yard wide, of all linens, and of stuffs wholly made of cotton-wool, wove in Great Bri tain, called British manufactory, and of British musiins, and of all fustians, velvets, velverets, dimities, and other figured stuffs made of cotton and other materials, mixed or wholly made of cotton-wool, wove in Great Britain, and of all other stuff's whatsoever, which shall be printed, stained, painted, or dyed in Great Britain, (except such only as shall be dyed throughout Irish goods. Ribbands and A of one colour only, and stuffs made of woollen, or whereof the greatest part in value shall be woollen), 43 Geo. 3. c. 69. Sched. 0 0 31/ For every yard in length, reckoning half a yard wide, of all silks, which shall be printed, stained, or painted in Great Britain, silk handkerchiefs excepted, over and above the duties payable upon the importation of them, (43 Geo. 3. c. 69. Sched. A.) 0114 For every yard square of silk handkerchiefs, printed, stained, painted, or dyed, over and above the duties payable on importation, (43 Geo. 3. c. 69. Sched. A. ) 0 0 41 And the like countervailing duties are payable on the impor tation of the same goods from Ireland, 39 and 40 Geo. 3. c. 67. And all ribbands, and silks, printed, stained, or painted, the like liable, though less than half a yard in breadth, are declared to be liable to duty. 7 Geo. 3. c. 47. s. 6. Places to be eng tered. Oficer may enter and ebarge duties. There shall be allowed a drawback for all linens, stuffs, fustians, velvets, velverets, dimities, figured stuffs, stuffs wholly made of cotton-wool wore in Great Britain, commonly called British manufactory, calicoes and muslins, and all silk handkerchiefs, printed, stained, or painted in Great Britain, for which the duties shall have been paid, and duly exported as merchandize to foreign parts, (43 Geo. 3. c. 69. Sched. C.) of~ All the duties. Every person who shall print, paint, stain, or dye any silks, linens, calicoes, or stuffs, or dye the same, shall give notice of their names and places of abode, and the rooms where they shall work or dry any such goods. 10 Ann. c. 19. s. 71. And if any person shall print, stain, paint, or dye any silks, or any linens, or stufis made of cotton, mixed with other materials, stuffs wholly made of cotton wool wove in Great Britain, British muslins or fustians, velvets, or velverets, dimities, or other figured stuffs made of cotton and other materials mixed, or wholly made of cotton wool wove in Great Britain, foreign calicoes, and foreign muslins, without giving such notice in writing, he shall forfeit 50. 25 Geo. 3. c. 72. s. 7. 24. And all persons who shall print, paint, stain, or dye any such goods at any other place than the usual place of their residence, or exercise of their trade, shall first make a particular entry of all such goods so intended to be printed, with the proper officer, and pay down the duties, on forfeiture of 50%, and the goods so printed, without entry aud payment of the . duty, may be seized by the officer. 1Geo.1.c.36.s. 21. The officers shall at all times, by day or by night, but if in the night in the presence of a constable, be permitted upon request, to enter into the house, or other place used by any person who shall print any such goods, and to take account thereof, and shall thereof make return in writing to the con missioners, leaving a copy (if demanded) with the printer, and such return shall be a charge upon such printer; and if the officer neglect to leave a copy of his report,(being demanded in writing, 12 Geo. 1. c. 28. s. 30,) he shall forfeit 40s. to such printer. 10 Ann. c. 19. s. 75. But the commissioners of excise or appeals, or justices of the Overcharges; peace, upon complaint of any overcharge, shall hear and determine such complaint, and examine witnesses upon oath, and by due proof discharge the party of so much as shall be made out before them. 1 Will. & Mar. sess. 1. c. 24 s. 13. And the officer shall be permitted to take account of the and take acquantities of such goods, in the custody of any printer, and in count of goods preparing. case he shall miss any quantity, and shall not upon demand receive satisfaction of what has become of the same; such officer may charge such printer with the duties, as if the same were printed. 10 Ann. c. 19. s. 77. officer. And if any printer, stainer, painter, or dyer of such com. Length of modities, shall begin to print, before the same shall have been goods to be measured and marked at both ends by the officer, with a frame-marked by the, mark, denoting the measure thereof, then the said commodities printed shall be forfeited; and the printer, in whose possession the same shall be found, shall forfeit 201. for every piece. 25 Geo. 3. c. 72. s. 9. 24. And in case any printer shall wilfully cut out, or deface such Defacing the frame-mark, he shall forfeit 501. for every piece. s. 11. 24. But when the frame-marks shall by the manufacturing become obliterated or defaced, the printer shall give notice thereof to the officer, who shall renew the same. s. 22. 21. marks. And no person shall remove any of the commodities aforesaid, Removing until the othcer have taken an account of the quantity, and goods beforė every piece or parcel, or remnant, be marked at both ends charged. with a stamp, denoting the charging the duty, on pain of for feiting 50. and all such commodities so carried away, and found in the possession of any trader therein, or other person for his use for sale, shall be forfeited, and may be seized by any officer of excise. 25 Geo. 3. c. 72. s. 10. 21. And every printer shall keep so much of the said commodities Goods charged as shall not have been surveyed and taken an account of by the to be kep officer, separate from all others which shall have been surveyed, on pain of 50%. s. 12. 24. parate, And if any printer shall fraudulently conceal any of the said Concealing commodities, before or after printed, he shall forfeit 50%.; and goods. all such commodities, found in any private place, whereof no notice shall have been given to the officer, shall be forfeited, and may 6. 13. 24. be seized by any officer of excise. 25 Geo. 3. c. 72. And no printer shall keep any of the said commodities, Goods/not to be marked with a stamp, denoting the charging the duties thereon, kept or unmarked, in any place, whereof no notice shail have been prices, remote |