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Taking tobacco

dealer in snuff sell or offer to sale, or have on his premises entered for manufacturing or keeping tobacco or snuff, any fustick, or other the matters aforesaid, mixed with any snuff-work or snuff, or any snuff-work or snuff made or coloured with any sort of ochre, umber, or any other kind of colouring, except as aforesaid, on pain of 50%. and all such fustick and other articles aforesaid, shall be forfeited, and may be seized by any officer of customs or excise. s. 93.

When any manufacturer of tobacco or snuff, shall have occa or snuff, while sion to supply the demands of his customers with manufactured in operation. tobacco or suuff, from any parcel in operation, before the whole shall be completely manufactured, he may in the pre sence of the officer, take any manufactured tobacco or snuff, no less than 2001. weight, from any particular parcel then in opera tion, although the whole may not be then completely manufac tured; provided he give to the officer a notice in writing, i like manner as for other operations,and therein specify the weigh intended to be taken; and when such parcel of tobacco was weigh ed, to be put in operation, and the weight thereof, or when such snuff-work was declared to be laid down, and the weights of the matters laid down therein, and such manufacturer shall imme diately on the officer's attendance, weigh all such manufacture tobacco or snuff so taken in his presence, who shall take an at count thereof, and he shall immediately after, deliver to the office) a declaration specifying the weight of such tobacco or snuff tak en, and the weight of the parcel from whence it is taken, and he take any tobacco or snuff in operation, contrary hereto, neglect to give such declaration, he shall forfeit 501. 30 Geo.!

Credit upon
he manufac-
turing of tobac-

co.

Credit upon the manufacturing of snuff.

c. 40. s. 14.

The officers may at all times, between five in the morning an eleven in the evening, either with or without a constable, or b tween eleven in the evening, and five in the morning, with constable, enter into every place used by any manufa turer or dealer, and take an account of the quantity and qu lity of all the tobacco, and other matters aforesaid, in his pe session. 29 Geo. 3. c. 68. s. 97.

And in taking an account of the stock of manufacturers, the shall have a credit according to the following proportions (2 Geo. 3. c. 68. s. 98.):

For every 100lb. weight of tobacco manufactured, a cred for not exceeding 100ib. weight of short-cut tobacco, tobacc stalks, and returns.---1051b, weight of shag, stalks, and return -115lb. weight of roll tobacco, &c.--120lb. weight of carrot &c. And 100lb. weight of Spanish and returns.

And the manufacturers of SNUFF, are to be allowed a cred as follows: For every 100lb. weight of tobacco manufacture. for rappee, 115lb. weight of rappce. 29 Geo. 3. c. 68. s. 90

For every 100lb, weight of tobacco-stalk flour, manufacture for rappee stuff, or added to his snuff-work, 128lb. weight such rappee snuff. 30 Geo. 3. c. 50. s. 20.

Fore
or every 100lb. weight of tobacco and tobacco-stalks, ma-
actured for Scotch snuff, 85lb. weight of Scotch sauf. 29
Gea. 3. c. 68. s. 98.

For

every

100lb. weight thereof manufactured for brown otch snuff, 1201b. weight of brown Scotch snuff. Ibid.

For every 100lb. weight of tobacco.stalks, manufactured for tobaccon-stalk flour, 90lb. weight of tobacco-stalk flour. Ibid.

For every 1001b. weight of Scotch snuff manufactured with tobacco-stalk flour, for brown Scotch snuff, 141lb. weight of brown Scocch snuff. 30 Geo. 3. c. 40. s. 20.

For every 1001b. weight of tobacco-stalk flour, manufactured with Scotch snuff, for brown Scotch snuff, 133lb. weight of brown Scotch snuff.

For e

or every

Ibid.

1001b. weight of tobacco-stalk flour, manufactured for brown Scotch snuff, or added to such snuff work, 133lb. weight of such brown Scotch snuff.

Ibid.

And all siftings arising from the second dressings of short cut What shall be sdag-tobacco, and all returns of snuff, shall be deemed to be deemed returns. returns of tobacco. 30 Geo. 3. c. 40. s. 22.

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And in case any officer shall discover in the stock of any ma. acturer, any quantity greater than the credit before allowed, Tuch excess shall be deemed to be brought in without notice, and without permit. 29 Geo. 3. c. 68. s. 98. 30 Geo. 3. c. 40.

21.

And every manufacturer and dealer shall keep just scales and Scales and
Weights, and also permit the officer to use the same, on pain of weights to be
M and if he make use of false scales or weights, or practise

art, by which the officer may be hindered from taking the free weight, he shall forfeit 200l. together with such false a's and weights, which may be seized by any officer.

4.59.

And he shall, when required, and with his servants, assist

officer in taking an account, on pain of 50l. s. 100.

kept

But the officer shall not weigh any tobacco, tobacco-stalks, Stock not to be alf-work, whilst actually in the operation of manufac- weighed while iste, except snuff-work intended to be sent out by permit. in operation.

4.101.

Every manufacturer shall keep all unmanufactured tobacco Tobacco in in operation, and manufactured tobacco, separate, on pain of 50l. operation to be

1. 102.

kept separate.

And the officers may take samples, paying for the same (if Officers may aded), and if such manufacturer or dealer refuse to permit tako samples.

bra to take such samples, or any wise obstruct him therein, he

Ball forfeit 100%. s. 103.

Liery manufacturer of and dealer in TOBACCO shall keep an Daily accounts unt of all tobacco and tobacco stalks, which he shall sell, to be kept by dont, or consume; that is to say, he shall every day enter manufacturers a book, or on a paper, an account of the quantities of the

and dealers

unmanufactured tobacco, tobacco-stalks, short-cut, shag, roll, carrot, Spanish, and returns of tobacco, sold, sent out, or consumed in the preceding day, in quantities of four pounds or upwards, on pain of 100l. s. 104.

And every dealer in tobacco shall also every day enter into another book, or on another paper, an account of the quantities of the short-cut, shag, roll, carrot, Spanish, and returns of tobacco, under the weight of 4lb. which shall have been sold, sent out, or consumed in the preceding day, in quantities under 4lb. under the like pain of 100%. s. 105.

And when any manufacturer or dealer shall mix any Spa nish with short-cut he shall, on pain of 50l. every day enter into the book, or paper, the gross weights of the Spanish and short-cut so mixed, and the time when. s. 94.

And every manufacturer of and dealer in SNUFF shall als keep an account of all tobacco, tobacco-stalks, tobacco-stalki for tobacco-stalk flour, snuff-work, tobacco-stalk flour, and snuff, which he shall sell, send out, or consume, that is to say, he shall every day enter into a book, or on a paper, an account of the quantities of the unmanufactured tobacco, unmanufactur ed tobacco-stalks, tobacco-stalks for tobacco-stalk flour, snuff. work for rappee, snuff-work for Scotch, snuff-work for brown Scotch snuff, British rappee snuff, Scotch snuff, or brown Scotch snuff, tobacco-stalk flour, and foreign snuff, by him sold, sen out, or consumed in the preceding day, in quantities of 2lb weight or upwards. s. 104.

And every dealer in snuff shall also every day enter into an other book, or on another paper, an account of the quantitie of the British rappee snuff, Scotch snuff, brown Scotch snuff and foreign snuff, sold, sent out, or consumed in the precedin day, in quantities under 2lb. weight. s. 104.

And when he shall mix any tobacco-stalk flour with Britis snuff or foreign snuff, or any British rappee, Scotch, or brow Scotch snuff, the one with any other, or with any kind of fo reign snuff, he shall also, on pain of 501. every day enter into th said book, or paper, the gross weight of the tobacco-stallflour, and the several kinds and gross weights of snuff so mixed and the time when. s. 94.

Which books or papers shall be prepared and delivered, unt and for the use of such manufacturers, and dealers by the officer of excise. 29 Geo. 3. c. 68. s. 104, 105.

And no manufacturer or dealer shall have more than on such book or paper of each sort at a time; and the same shall within the limits of the chief office, or in any city or suburb thereof, or market town, be returned to the office, at the end o every six weeks; and in other parts, at the end of every six months, or when the same shall be filled up; and the truth the et tries therein, shall then be verified upon the oath of such manufacturer or dealer, or his servant, to be administered by

such officers, and new books, or papers, shall be then delivered, and so toties quoties; and the said books or papers shall lie open for the inspection of the officer; and the manufacturer and dealer, shall, immediately upon request of the oflicer, fill up such books and papers with the quantities sold, sent out, and consumed in each day, and up to the time of such request: and if he shall not permit the officer to inspect the same, or not return, or fill up such books or papers, on request, or shall make any false entry therein, he shall forfeit 100%. s. 105.

And if any officer shall discover any increase, above the quan- Undue increase tity found at the last survey, it shall be deemed to be made found. by a commodity for which no duty has been paid, and privately brought in without permit, and so much of the stock shall be forfeited and seized; and such manufacturer or dealer shall also forfeit 20. s. 106.

by the moisture of the air.

And where any Scotch snuff, shall, from the moisture of the Snuff gaining air, have gained an increase of weight, not exceeding 5lb. in the cwt. it shall be deemed fair, and may be removed by permit, uotwithstanding such increase. s. 107. Also any manufacturer of British rappee, Scotch or brown Damping snuff Scotch snuff, after completely made, and an account thereof before mixed, taken, may damp the same, before it is mixed with snuff of a different making, so as the weight shall not exceed the greatest extent of credit. 30 Geo. 3. c. 40. s. 15.

And such manufacturer who shall intend to damp such snuff, in respect whereof the greatest extent of credit has not been received, shall give to the officer a notice in writing, in like man. ner as for other operations, of his intention, specifying the kinds and weight, and how much the same fell short of the credit, and on such officer's attendance, he shall weigh all such snuff and damp the same; and immediately after re-weigh the same, and if it shall not have increased in weight more than what it fell short of the credit, then such snuff shall be deemed fair, and not forfeited, 30 Geo. 3, c. 40. s. 16.

But no manufacturer shall damp less than 200lb. weight, nor damp one making in more than four different parcels. 8. 17.

And every manufacturer and dealer shall keep such snuff, on which such allowances shall be made, separate from all other, and shall show the same to the officer on demand, and declare when such allowances were made, and the amount thereof, on pain of 201. 29 Geo. 3. c. 68. s. 108. 30 Geo. 3. c. 40. s. 18.

If any manufacturer shall remove any tobacco or snuff, be- Removing or fore weighed and taken an account of, or shall conceal the same concealing from from the sight of the officer, he shall forfeit 501. 29 Geo. 3. c. sight of officer.

68. s. 109.

Tobacco and

Manufacturers of tobacco or snuff, may manufacture the same shut may be at any mill, whereof due entry hath been made, and may remove manufactured

at the mill.

Removing by permit.

Particulars to

request notes.

the same to and from such mill, under the rules hereafter men tioned. 30 Geo. 3. c. 40. s. 27, 28.

No tobacco, (not being returns) of 4lb. weight or upwards nor any snuff of 21b. nor any tobacco-stalks, Spanish, re turns of tobacco, tobacco-stalks for tobacco-stalk flour, snuff. work, or tobacco-stalk flour, exceeding 200lb. weight, shal be removed by land or water, without a permit, on pain of for feiting the same, with the packages and the horses, cattle, boats barges, and carriages, used in the removal, which shall b seized by any officer of customs or excise. 29 Geo. 3. c. 68

s. 110.

Which permit the officer shall give, therein expressing th weight, the different kind of the commodities, the names of th persons, the place to which, the same is to be removed, and whe ther by land or water, and what conveyance; limiting also th time, within which the same shall be removed and deliveret s. 111.

And in case the same shall be removed and not within the time limited actually delivered, the same shall be deemed to b removed without permit. s. 112.

But no permit shall be granted, unless the manufacturer be inserted in dealer, send to the officer a request note in writing, specifyin his own, and also the name of the person to whom, and th place to which the commoditics are to be removed, the weigh thereof, and number of packages, and whether the same are t be removed by land or water, and by what conveyance; wit other particulars descriptive of the commodity, as mentioned i the act. And every permit shall correspond, in respect to the pai ticulars aforesaid, with the request note; and all such comme dities removed contrary to such permit, or under a descriptio not conformable to the act, or under a false description, t gether with the packages, and the horses, cattle, carts, boat barges, and other carriages, shall be forfeited, and seized b any officer of customs or excise; and if any tobacco or the likt removed under colour of any permit, shall be seized, or if an action shall be brought by the owner or claimer, against an officer or other person, the proof of its being such as is men tioned in the permit (although it appear to have been kept i the officer's books as such) shall lie upon the owner or claimer by the oaths of two witnesses. s. 13.

In what quanAnd no permit shall be granted for the removal of any no tities to be re-manufactured tobacco (other than samples delivered out of the poved. warehouse) and unmanufactured tobacco in quantities not les than 200lb. in weight, removed from the entered premises of a manufacturer, to any mill for the purpose of being manufactured there, 30 Geo. 3. c. 40. s. 25), except it be in the same hogshead in which the same was delivered out of the ware. house, nor (unless samples) after the same has been twice re

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