Duties on tobacco. taking out a licence, and renewing the same yearly as above, he shall forfeit 50%. s. 72. But no person shall be obliged to take out a licence as a dealer, if he shall not sell any tobacco in a less quantity than four pounds, or any snuff in a less quantity than two pounds. s.73. Nor shall any person be liable to the penalty of 501. for the sale of any unmanufactured tobacco, or by reason of the sale of any snuff, whilst it shall remain in the warehouse where lodged, according to this act. s. 75. And persons in partnership, in one house, shall not be obliged to take out more than one licence, in one year: and no one licence shall authorize any person to manufacture or deal in any other place than such whereof entry in writing shall be made at the office of excise. s. 74. There shall be paid for every pound weight of tobacco of the growth, production, or manufacture of the plantations or dominions of Spain or Portugal, imported into Great Britain. 43 Geo. 3. c. 69. Sched. A. And until 12 months after the ratification of a de. Total 0-1 0 006 0 1 6 For every lb. weight of the growth or production of his majesty's colonies, islands, plantations, or territories in America, or of the United States of America, imported. (43 Geo. [3. c. 69. Sched. A.) And (46 Geo. 3. c. 39.) an additional Total 0 0 4 0 0 6 0 0 10 For every lb. weight of tobacco of the growth or production of Ireland, (39 and 40 Geo. 3. c. 67. Sched. A) or of any of the territories or dominions of the emperor of Russia, or of the Ottoman or Turkish empire, imported, and for every b. weight of tobacco imported by the East India Company. (43 Geo. 3. c. 69. Sched. A.) And (45 Geo. 3. c. 39.) an additional 0 11 006 For every lb. avoirdupois of Irish manufactured short-cut to bacco, or tobacco manufactured into Spanish (39 and 40 Geo. 3. c. 67. Sched. A) And (16 Geo. 3. e. 39.) an additional 017 009 024 For every lb. avoirdupois of Irish manufactured shag tobacco, (39 and 40 Geo. 3. c. 67.) Sched. A. And (46 Geo. 3. c. 29.) an additional 0 1 54 0 0 8 Total 0 2 1/ For every lb. avoirdupois of Irish manufactured roll tobac co. (39 & 40 Geo. 3. c. 67. Sched. A.) And (46 Geo, 3. c. 39) an additional 2 44 0 0 9 Total 1 7 009 0 2 4 0 1 O imported. 0 1 6 026 For every lb. weight of snuff imported by the East India Doties on snuff Company, (43 Geo. 3. c. 69. Sched. A) And (46 Geo. 3. c. 39.) an additional Total For every lb. weight of snuff imported from any British plantation in America, or from the Spanish West Indies (43 Geo. 3. c. 69. Sched. A. And (46 Geo. 3. c. 39.) an additional Total 0 0 6 0 0 9 For every lb. weight of snuff, imported from any other place (not being Irish manufactured snuff), imported directly from Ireland, (13 Geo. 3. c. 69. Sched. A) And (46 Geo. 3. c. 39.) an additional, For every lb. avoirdupois of Irish manufactured rappee Snuff, (39 Geo. 3. c. 67, Sched. A.) For every pound avoirdupois of Irish manufactured tobacco stalk-flour (39 and 40 Geo. 3. c. 67, Sched. A.) And (46 Geo. 3. c. 39.) an additional Annual duties For every lb. avoirdupois of every other sort of Irish snuff or snuff work (39 and 40 Geo. 3. c. 67, Sched. Á.) 0 1 104 And (46 Geo. 3. c. 39.) an additional 0 0 10/1/2 Total 029 And there shall be paid, by 29 Geo. 3. c. 68. s. 2, until the on tobacco and 25th of March 1799 (but which act hath been further continued by several subsequent annual acts, there shall be paid snuft. Drawbacks, For every lb. weight of tobacco, of the growth, production, or manufacture of the plantations or dominions of Spain or Portugal, imported into Great Britain 020 For every lb. weight of tobacco, of the growth or production of Ireland, or of his majesty's territories, in America, or of the United States of America, imported into Great Britain* 0__0_9 For every lb. weight of snuff imported into Great Britain by the East-India company 02 0 -from any British plantation in America, or from the Spanish West-Indies made for -from any other place 0 1 4 And the following drawbacks of excise are to be manufactured tobacco exported: For every pound weight of 43 Geo. 3. c. short-cut tobacco, manufactured 69. sched. C. 29 Geo. 3. c. in Great Britain, from tobacco tual duty, & out of the anout of perpe-68. Sec. 133. for which the duties have been 46 Geo.c.39.nual duty. paid, exported as merchandise. to foreign parts. 43 Geo. 3. c. 69 (4d.) 46 Geo. 3. c. 39. 6d.) 0 0 10 0 0 90 17 (3d) 46 Geo. 3. c. 39 (51d.) 0 0 800 80 1 5 (4d.) 46 Geo. 3. c. 39 (6d.) 0 0 10 0 0 90 17 of carrot tobacco. 43 Geo. 3. c. 00 800 8 0 1 4 *But by 33 Geo. 3. c. 48, The pursers of his majesty's ships of war in actual service, on purchasing any tobacco for the use of the crew, which shall have been warehoused on importation, may remove the same, without payment of any dutý whatever, with permission of the commissioners of customs, to Rochester, Ports mouth, or Plymouth, there to be deposited with the custom officers, and slipped under their care; but no more than 2lb. of tobacco per man, për month, to be altowed, nor more then sia months allowance to be shipped at ins same time. tobacco. All thumb-cut, black leaf, lug and twist, or pig-tail tobacco, Denomination shall be deemed roll tobacco; -all tobacco smalls sifted of the sorts of from short-cut, and shag tobacco, and all returns of Spanish, shall be deemed returns; all sand sifted from tobacco-smalls, tobacco-sand ;—all tobacco-stalks flattened and cut into what is called Spanish, shall be deemed Spanish ;—all tobacco-stalks stripped from the leaf, tobacco-stalks: and all tobacco-stalks prepared or laid down for being manufactured into tobaccostalk flour, tobacco-stalks for tobacco-stalk flour. 29 Geo. 3. e. 68. s. 155. Every person who shall manufacture tobacco, tobacco-stalks, Who demed or returns of tobacco, or who shall manufacture or flatten any manufacturers tobacco stalks, or cut any tobacco-stalks into Spanish, shall of tobacco. be deemed to be a manufacturer of tobacco. 29 Gco. 3. c. 68. s.155. And every person who shall grind or manufacture any to- Who of snuff. bacco-stalk flour, snuff-work, or snuff, shall be deemed a manufacturer of snuff. s. 155. And every person who shall sell tobacco, tobacco-stalks, Who dealers in returns of tobacco, or any tobacco stalks flattened, or any to tobacco. bacco stalks cut into Spanish, shall be deemed a dealer in to bacco. 29 Geo. 3. c. 68. s. 155. And every person who shall sell any tobacco-stalk flour, snuff work, or snuff, a dealer in snuff. s. 155. Every manufacturer of and dealer in tobacco or snuff, shall, Manufacturers three days before he begin to manufacture or sell any, make and dealers to entry in writing of all houses, warehouses, workhouses, shops, enter their rooms, cellars, vaults, and other places by him intended to places. be made use of, at the next office of excise, on pain of forfeiting 2001. together with the tobacco, &c. and all casks, vessels, and packages containing the same; which may be seized by any officer of customs or excise. 29 Geo. 3. c. 68. §. 59. But no person within the limits of the chief office shall manufacture any, unless he occupy a tenement of the yearly rent of 101. and for which he shall be assessed, and pay to the parish rates; and in other parts where there are rates to church, and poor, not unless he be assessed, and pay to church and poor. s. 61. And every manufacturer and dealer, shall cause to be paint. And poi es ed or written, in large legible characters, over some conspicu- their names. ous part of every place by him used, the words manufacturer of, and dealer in tobacco and snuff, or tobacco, or snuff, or manufacturer of or dealer in tobacco and snuff, or tobacco of snuff, as the case is, on pain of 50l. 8.62. And if any person, other than such as shall have made en. try, shall put up the said words, he shall forfeit 1007. besides the penalties for manufacturing or dealing without entry. And where any entry shall be made of any place or Entry of imple ments. Persons discovered privately manufacturing. Notice of beginning to manufacture tobacco. facturing, keeping, or selling the said commodities, no other entry shall be made, by any other manufacturer or dealer (not being in partnership with the person making the first entry) of the same, or of any other place, under the same roof, or within the same house in which such first entry shall be existing; and notwithstanding such further entry, the party shall be deemed to be a manufacturer or dealer without entry. s. 60. And no person shall set up any manufactory, in any place less than five miles distant from the sea coast, except in the ports into which tobacco may be imported, and within three miles thereof, and also except in cities and the suburbs thereof, and market towns; but nothing herein shall annul any entry of any manufactory which shall have been used as such before 5 July, 1789. 30 Geo. 3. c. 40. s. 8. And every manufacturer shall, three days before he begin to manufacture any of the said commodities, make entry in writing of each mill, press, engine, roller, stove, muller, or spinning. wheel, on pain of 50%. for each. 29 Geo. 3. c. 68. s. 96. And when any officer shall discover, that the manufacturing of tobacco or snuff is carried on in any place, whereof no entry has been made, and shall at the same time discover in such place, any person knowingly assisting, or any ways concerned therein, such person shall forfeit 30l. above all penaltics, that the proprietor shall be liable to; and the officers may arrest the offender, and convey him before one justice, who, on confession of the party, or the oath of one witness, may convict him; and he shall immediately pay the 30%. into the hands of the officer, to be applied as other penalties, and on refusing or neglecting, the justice shall commit him to the house of correction, there to remain and be kept to hard labour for six months, from the day of conviction; and he shall not be discharg ed, until he have paid the 30%.or the expiration of the six months, and if he be again discovered in manufacturing privately he shall upon like conviction, forfeit, for such second offence 60%. or be committed to the house of correction, as aforesaid, for one year, or until the 601. be paid. s. 96. And every manufacturer shall, before he begin to strip, spin, or press tobacco, or to flatten any tobacco-stalks, give to the officer six hours notice in writing within the limits of the chief office; twelve hours notice in any city, or the suburbs thereof, or in any market town; and twenty-four hours notice in other parts; and in each notice, shall specify the weight, and the hour when he intends to begin, and the officer shall attend, and the manufacturer shall, then, or within one hour after, begin to weigh, separate and apart from each other, in the presence of such officer, all such tobacco, and stalks, and shall continue such weighing, until all shall be weighed ; and as soon as weighed, he shall deliver to the officer a declaration in writing, specifying how much is intended to be manufactured into short-cut, how |