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Corns, Tea, coa-nu(s, or cocoa-paste, the commissioners shall allow to &c- such officer, one third part of the full sum that shall arise from

————— the sale thereof, free of all charges of condemnation and sale. s. 18. ,

But if the coffee, chocolate, cocoa-paste, and cocoa-nuts,

so seized, after condemnation thereof [cannot*] be sold at a

public sale for one shilling per lb. the same shall be burnt or

destroyed, and the officer shall be -rewarded, not exceeding 6d.

for each pound of such .+ chocolate)Cocou-pasteiandcocoa.mitii

so burnt or destroyed, s. 19.

Tea only to be By 11 Geo. I.e. 30, No tea shall be imported from any

imported from other place than the place of its growth, on pain of forfeiture

the place of its thereof, one moiety to the king, the other to the seizor and

growth. prosecutor, s. 8.

But by IS Geo. 2. c. 26, to keep the price in this kingdom upon an equality with the neighbouring countries; The East India company may import such quantities as they think necessary, from any parts of Europe ; so as notice be first given to the commissioners of the treasury; and a licence be obtain, ed from them. s. 10.

And, if the company neglect to keep the market supplied with a sufficient quantity, at reasonable prices, the commissioners of the treasury may grant licences, to any other persons to import tea from any parts of Europe, s. 11. Entry to be By 5 Geo. 3. c. 43, The importer of coffee, tea, or cocoa

madeoniinpor- nuts, within thirty days next after entry at the custom house, tation. shall make due entry'thereof, with an officer of excise, and land

the same, to be put in Warehouses, on pain to forfeit the same, with the packages, which may be seized by any officer of excise. *. 35.

But this shall not extend to any coffee or tea imported by the East India company, s. 36. '. And tbe eonds ^n^ *" coffee> teay and cocoa-nuts imported, upon entry warehoused. at the custom-house, and paying orgecuring ehc duties, shall be put into a warehouse, provided at the'vharge of the, importer, and approved of by the commissioners of the customs.—to Geo. 1. c. 10. s. 26.

And theproprietor may affix one lock on every such warehouse, and die officer of excise another, s. 30.

And if any person shall import any coffee, tea or cocoa-nuts, (which ought to be secured in such warehouse) and shall not make due entries thereof, and bring the same into such warebouse, it shall be adjudged clandestinely run, and may be seized by any officer of the customs or excise, and the offender shall

* This word i« not in Mr. Jtunnuigtm'% edition of the statutes, hu t seems necessary to preserve the sense of the claose.

t Although the preceding part of tbt^tlause includes cotfet, yet it, ii emitted in this place.

forfeit the same, together-with the packages, and the "horses and Cor»E«, Tea, carriages made uso of in the carrying thereof, s. 27. &c.

Bat the importer may garble in the warehouse, such coffee, ■ and cocoa-nuts, as hath been usual*, to make it merchantable. *. 26.

And the garble of all such cocoa-nuts,when garbled and secured in such warehouse, shall, by the order of the commissioners of excise, be removed out of the warehouse by the officers, and be burnt or otherwise destroyed. 21 Geo. 3. c. 55. s. 11.

And every importer, proprietor, or consignee, shall, before any coffee or cocoa-nuts shall be delivered out of any such rei|'tr'00£" warehouse, either for home consumption or for exportation, pajd before defirst pay to the officer of excise, warehouse rent, after the rate livery of coffee of U fir week for every ton weight. -35 Geo. 3. c. 115. or coco*. i. 19.

And when the importer, proprietor, or consignee shall ne- *{ coffee or fleet or refuse to make due entry of any coffee or cocoa nuts, "^°0? £e,,en" or to land the same within the 30 days, any officer of customs the prescribed or excise may lodge the same in one of the warehouses, and time, officers of tile importer shall, besides the duties, pay to the officers of ex- customs or excise, warehouse rent, at the rate of Is. per ton per week, to- P'se""?' w"fT

_.. ... . * L a . house ii. »nd if

getaer with the expences of conveying suchcollee or cocoa nuts „ot cleared

to such warehouse; and if the importer shall, for one month within a month

from the time of such coffee or cocoa having been so carried to ■' maybe sold.

inch warehouse, neglect or refuse to take the same out of such

warehouse, and to pay the duties, together with such warehouse

rent and expences, the commissioners of customs or excise

may cause the same, together with the packages, to be publicly

Mid to the best bidder, to satisfy the duties and expences, re.

turning the overplus, if any, to the importer. But if no person

•hall bid for the same, as much or more than the duties taken

together would amount to, together with such warehouse rent

aod expences, then such commissioners may cause such coffee

or cocoa-nuts to be burnt and destroyed. *. 20.

And the warehouse-keepers appointed by the commissioners Accounts to of customs and officers of excise, who are to attend the ware- kept of goods house*, shall each keep books, wherein they shall enter a ,^flcu*,d by trie account of all coffee, tea, and cocoa-nuts, brought in, and carried out of the warehouse, in the manner prescribed by this

• Vis. bv 10 Ann. r. 26. c. -1.5, It was provided that the commission. «ts e» c««tom« should have, at the request of the importers or buyers, power to came such stones, dirt, and trash, as wight be found amongst the coffee loigf d n the warehouses, tube destroyed, so as not to prejudice the revenue; and the warehouse-keepers are 10 ha discharged ol so much as is s* destroyed.

C2

Coffej, Tia, clause particularly; and if it appear that any coffee, tea, or &c- cocoa-nuts, were delivered out otherwise than according to .this

< act, the warehouse keepers and officers offending therein shall b«

disabled to hold any public office, and forfeit 100/. 10 Geo. 1. c. 10. s. 19.

But the proprietor may, in the presence of the warehousekeeper, and officer, view, sort, and receive out of the said warehouse, the said coffee, tea, or cocoa-nuts. s. 30.

But such coffee, ;.-a, and cocoa-nuts, shall not be taken out from thence, other than as is here mentioned, viz. Tak'ine out of Such of tnt' coffee or tea as shall be sold to be consumed in tlie w(rehouse Great Britain, shall bedelivered out upon the payment of the coffee and to, duties, as follows, viz. the importer shall for such as shall be for home con- warehoused within London, Westminster, or the weekly bills, sumption. make an cntfy wit[) the C0uector) 0f so pjuel, as ]le intends to

take out of the warehouse, and pay down the inlandduties, and in all other places, shall make entry at the next office, and pay the duties to the collector; and upon producing to the warehouse-keeper a warrant signed by such collector, such warehouse-keeper shall deliver out so much coffee or tea, intended for home consumption,^ shall be mentioned in such warrant, and shall give a permit to accompany the same, which shall also be signed by an efficer of excise attending the warehouse. *. 26. Cocoa nuts Aud n0 l,art °^ ^ie cocoa-nuts> brought into such warehouse

shall be taken out, but upon payment of the inland duties; and the importer or proprietor within London and Westminster•, or the weekly bills of mortality, shall make entry with the collector within such limits; and in all other places at the next office, and shall pay down the inland duty to the collector; and upon producing a certificate from such collector, that he has received the duties, to the warehouse-keeper, such warehouse-keeper shall weigh the nuts, and after taking an account thereof, deliver out all the nuts mentioned in such warrant, and the warehouse-keeper is thereupon to give a permit to accompany such nuts. 21 Geo. 3. c. do. s. 10. Regulations for And when any importer, proprietor, or consignee shall inukiug coffee tend to take out of any snch warehouse, any coffee or cocoaofwar^hoMcs. nuts, cither for home consumption or exportation, he shall give to the proper officers of customs and excise notice in writing, if it bo for home consumption, one hour, and if it be for exportation, twelve hours, before any such coiiee or.cocoa-nuts shall be taken out; and after the same is weighed, every such importer, proprietor, or consignee, shall thereupon forthwith pay down, in ready money, into the hands of the proper collectors of customs and excise, the several duties of customs and excise for such coffee and cocoa-nuts as shall be intended to be taken out for home consumption, according to the net weight, deducting only such allowance as is herein-after directed to be made in the weighing. 35 Geo. 3. c. 118. Corns, Tea, J. 14. &c

Alt coffee and cocoa-nuts, seized by any officer of customs' or excise, by virtue of any act now in force, or which shall Coffee and cohereafter be made, shall, after the seizure, bs carried to, and f°? 8el"d t0 be .... ., ', .. ',,. . ' lodged as Ine

lodged in such places as the commissioners shall appoint, s. 17. commissioned

By 35 Geo. 3. c. 118. The commissioners of excise shall appoint. pro»ide near to the respective ports, warehouses for lodging Warehouses to ccjTit aad cocoa-nuts. And the commissioners of customs lie provided and eicise shall appoint officers to attend such warehouses. a"d offi=*« l0 1.8,9. attend

And the officers of excise shall mark every cask, bag, or Casks, &c to other package of coffee or cocoa-nuts, on board ships importing oe marked and them; and if iinshippid before so marked, they shall be for. "'arcl'oused. fc'itei, and may be seized. And when so marked, the importers shall, in the presence of the ollicer, unship and convey tit; same to some warehouse so provided, and such officer shall attend, s. 10.

And within 1 4 days, next after being so warehoused, the pro- *Vl,,in '* daJ's

prietor shall take the same out of the casks, bags, or other !'' be".'g 7aT

i . i ii i • .i 'iiii . I'oused, the da

package, and shall bring the same, and also tiie casks, to be matred p:irts to

weighed; and shall separate, the damaged parts from the mer- be separated,

charitable parts, which shall than be re-packed into casks con- a,ul an account

taming not less than 112/*. each; and the officers shall take an t0 be tak"1,

account of the tare of each cask, and weight of the coffee

and cocoa-nuts contained therein, and such proprietor shall

take the same from the scales, and the officer shall mark

every such cask, and such proprietor shall remove and stow

the same as such officer shall direct; on pain of forfeiting 501.

f.11.

Provided, that no such person shall be liable to the said pe- J*"" da3'5 **" nalty, unlets he neglect to take such coffee or cocoa-nuts out ,'"*' al " "*" of such casks, or to bring the same to be weighed, or to remove and stow the &ame as aforesaid, for tiiree days after notice from the officer. Ibid.

And alter such coffee or cocoa-nuts have been so weighed Samples may b« and taken an account of, the proprietor, in the presence ofu ■ the officer, may take samples aot exceeding four ounces, and nut more than three samples out of each cask; and if such proprietor shall take a second or third sample, he snail return those that have been previously taken, or an equal quantity ia weight. /. 1%

And when any proprietor intends to take out of such ware. Repnlations for ions* any coffee or cocoa-nuts, he shall give previous notice'Jau"£ eoiKe, w writing to the officer, if for home consumption one hour, ifi,0li,cs, for exportation twelve hours; and shall, within one hour afterwards, briog the same to be weighed, and forthwith pay down ute doty lor that .a.ken out for home consumption, according' to such weight. And the turn of the scale shall be in favour of tbe crown, aud in lieu thereof, and of all loss or damage whatso

CoTTtz, Tea, ever, shall be allowed 1/6. upon every 100/6. of coffee, and 2/6. &«• upon every 100/6. of cocoa-nuts. t. 14, 15.

■ And coffee or cocoa-nuts may be delivered from any such ware

Allowance for house for home consumption, orf producing a certificate of the turn oi the payment of the duties, and a permit for the removal thereof w L' shall be granted. But the same shall not be delivered out for

f<ir'home con- home consumption or exportation in less than the entire cask, lumption, anda U3or package, and not less than 112/6. weight. *. 16. permit granted. And upon the delivery out of any warehouse, of any coffee, tea, or cocoa-nuts, the officers shall give a permit specifying the weight, the person to whom, and the place to which the same is intended to be removed, and whether by land or by water, and by what mode of conveyance; and the officer shall therein limit the time within which the same shall be removed; and also the time within which the same shall be delivered. 43 Geo. 3. c. 129. *. 3.

And if sueh permit be for the removal of tea, and it be bohea, congou, souchong, or pekoe tea, then it shall be specified in the permit to be black tea; and if neither of them, it shall be specified to be green tea. Ibid.

And if any coffee, tea or cocoa-nuts, specified in such permit, shall be removed within the time limited, and not within the time limited delivered, the same shall be deemed to be removed without permit. 43 Geo. 3. c. 129. *. 4. Not less than , gut no dealer shall receive out of the warehouse any less' Wreci out t Qua-ntity t'iau ol,e hundred weight of each sort at a time, except « time. where the importation shall be in less quantities, or where the

goods shall be sold publicly by lots in less quantities. 10 Geo. 1. c. 10. /. 34. Taling coffer. And as to such part of the said coffee, tea, or cocoa-nuts, tea, and cocoa. aj shall be intended for exportation, the same shall be delivered export*!' n' ou*> uPon security (to be taken by the officers of customs) that the same shall be exported, and not relanded; which security shall be discharged, on certificate under the common seal of the chief magistrate in any place beyond the seas, or under the hands and seals of two known British merchants there, that the same were there landed, or on proof that they were taken by enemies or perished in the seas. *. 26. If not taken out And if the importer, proprietor, or consignee, shall neglect of the ware- or refuse to take any such coffee or cocoa-nuts out of the warehouses witbm nou.se iu which the same shall be lodged, the commissioners of to bViold!"1 '' customs and excise may cause the same to be sold publicly to the best bidder; and apply the money arising thereby first in the discharge of the duties, warehouse rent, and expences of sale, and the overplus if any to the proprietor, 35 Geo. 3. c. lis. *. 21.

And in case, upon such coffee or cocoa-nuts being put up to sale, no person shall bid for the same, as much or more than the said duties of customs and excise taken together would

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