moved: viz. once from the warehouse, and once more from the stock of the manufacturer or dealer, nor for the removal of any cut or manufactured tobacco from the mill, except back to the premises from whence it shall have been sent, or in any quantity except the entire quantity cut or manufactured: nor without the whole of the returns accompanying the same; nor for the removal of any tobacco-stalks, Spanish, or tobacco-stalk flour, in the quantity of 200lb. weight, or under; nor for the removal of any Spanish, from the mill where manufactured to any other place, except back to the premises from whence they shall have been sent, nor in any quantity, except the entire quantity manufactured, nor without the whole of the returns accompa nying the same; nor for the removal of any tobacco-stalk flour or snuff, ground or manufactured from the mill to any other place, except back to the premises from whence the same shall have been sent to such mill, nor in any quantity less than 2001b. weight, or the entire quantity ground or manufactured: and if any such commodities shall be removed, except as herein pre scribed, in every such case the same, together with the packages, and the horses, cattle, boats, barges, and carriages used in the removal thereof, shall be forfeited, and seized by any officer of customs or excise. s. 114.

But nothing herein shall prevent any manufacturer from stoving or finishing tobacco, or drying snuff-work, at any mill, provided the officer be allowed to weigh and take an account thereof, after it shall have been stowed, or finished, or such sanf-work dried. 29 Geo. 3. c. 68. s. 115. And the officer may grant a permit for the removal thereof, from such mill, without regard being had to the weight at the time of stoving or finishing or drying. 30 Geo. 3. c. 40. s. 24.

If any manufacturer or dealer shall not send away, all the Not removing articles authorised to be sent, or, before the expiration of the after permit time limited for the removal thereof, return such permit to the given. officer, he shall forfeit treble the value, according to the best price in London: and if such permit shall not be so returned, and in taking an account of the stock remaining, there shall not appear a sufficient decrease to answer the removal, the manufacturer or dealer shall forfeit the quantities permitted to be removed, and not removed, to be seized out of his stock. 29 Geo, 3. c. 68. s. 116.

No manufacturer not being also a dealer, shall sell or send Quantities out any manufactured tobacco, Spanish, or returns, less in which may bo quantity than 4lb. weight; or any snuff less in quantity than removed by two pounds, on pain of 20. s. 117.

manufacturers.

without notice.

No tobacco, tobacco-stalks, Spanish, tobacco-stalks for to. Not to be bacco-stalk flour, snuff-work, tobacco-stalk flour, or snuff, brought in shall be brought into any place, used by any manufacturer or dealer, without first giving notice thereof to the officer, and without an authentic perut being produced to and left

No tobacco or snuff to be removed from

places without

the limits to parts within.

Snuff-work only to be removed to the mill.

Returning objectionable to

bacco and

suuif.

with the officer, on pain of forfeiting all such commodities, with the packages, which may be seized; and the manufacturer or dealer shall forfeit treble the value thereof, according to the best price in London. s. 118.

No tobacco, tobacco-stalks, Spanish, tobacco-stalks for tobacco-stalk flour, snuff-work, tobacco-stalk flour, or snuff, (except such as shall have been received with a permit, at any mill for the purpose of being manufactured, and which shall be returned from thence, with a permit according to this act) shall at any time be removed from any part, not within the limits of the weekly bills, or chief oflice, to any place within the said limits; nor shall the same (save as aforesaid) be removed from any part, not within the limits of the ports enumerated, to any place within the limits of either of the ports enumerated, or with. in two miles thereof; and if found removing or removed contrary hereto, whether with or without permit, the same, together with the package, and also the vessels and boats, and the horses and other cattle, carts, or other carriages employed in removing the same, shall be forfeited, and seized by any officer of customs or excise.. s. 119.

But any manufacturer of snuff may send for sale, by permit, any snuff manufactured by him, from any part of this kingdom to any other part thereof. s. 121.

And manufacturers of tobacco or snuff, out of the limits of the chief office, or any of the ports of importation, or two miles thereof, may remove, by permit, tobacco-stalks stripped from the leaf at his entered premises, to any place within the said limits, if he shall not have received any other tobacco-stalks whatever, whereof the officer has not taken any account. 30 Geo. 3. c. 40. s. 26.

And no permit shall be granted for the removal of any snuff. work, except from the entered premises of the manufacturer, where laid down, to the mill, for the purpose of being ground into snuff; and if removed otherwise (whether a permit shall or shall not have been granted), the same, together with the pack. ages, and the horses, cattle, boats, barges, and carriages, used in such removal, shall be forfeited, and seized. s. 29.

If any manufacturer or dealer, who shall have received into his stock any tobacco or snuff, with a permit, shall see cause to return the same, he may within forty-eight hours after, give twelve hours notice in writing to the officer, of his intention to return the same, expressing the cause; and the officer shall attend; and when he has taken an account thereof, such manu. facturer or dealer shall, in his presence, re-pack the same, and immediately, or within half an hour after, and in the presence of such officer, write on the outside his own christian and surname, or firm, and also that of the person, or firm from whose stock the same was received, and likewise the words returned tobacco or snuff, and the officer shall underwrite his own

christian and surname, and mark the package with some mark or number; and then grant a permit for the same, in which shall be expressed the quantity and quality, the cause of returning, the mark, the christian and surnames of the parties, and the time for which it shall be in force; and if any tobacco or snuff be found returned, or in any part returned or returning, without such permit, or to any other person than from whom it was received, or if it be not the identical tobacco or smuff received, without any addition to subtraction from, or alteration of the same, then such tobacco or snuff, with the packages, shall be forfeited, and seized by any officer of customs or excise, and the person returning the same, shall forfeit 501. 29 Geo 3. c. 68. s. 122.

And if any person shall counterfeit any permit; or knowing- Counterfeiting ly give any false permit, for the removal of the above commodi, perm'ts. ties, or knowingly receive any false permit therewith, or shall alter or erase any such permit, after granted by the of cer; or knowingly make use of any such permit, so counterfeited or altered, he shall forfeit 5007, and in every action for such penalty shall be held to bail. s. 125, 126.

Within what

hours to be

And if any tobacco of 4lb. or upwards, or any snuff of 2lb. weight or upwards, or any tobacco-stalks, Spanish, tobacco- removed stalks for tobacco-stalk flour, snuff-work, or tobacco-stalk flour, shall be found removing, unless from 29 Sept. to 25 Mar. between seven in the morning and five in the evening, and from 25 Mar. to 29 Sept. between five in the morning and seven in the evening (except by a known stage-coach, waggon, or other stage-carriage, which usually travel out of those hours, or by water, by a ship, vessel, or boat, usually navigated, in the fair course of trade, out of those hours) the same with the packages (whether with a permit or not), and all boats, carriages, carts, horses, and cale used in removing the same, shall be forfeited, and sezed by any officer of customs or excise, s. 123.

No person bringing the same by coast cocquet, transire, or Bringing coastpermit, or any consignee thereof, shall land the same without wise. first making, with the officer of customs, a due entry of the same,

on pain of forfeiting double the value, which, together with the packages, shall be forfeited, and seized by any officer of customs or excise. s. 152.

or

If any person shall offer any tobacco, tobacco-stalks, Spanish, Persons found tobacco-stalks for tobacco-stalk flour, snuff-work, tobacco.. hawking tobacstalk flour, or snuff, to sale, not having a permit for the same, co and shut. if any hawker shall offer any such commodities to sale, although he have a permit, such persous shall forfeit the same together with the packages, and also 201. and the person to whom the same shall be offered may arrest all such tobacco, &c, and packages, and carry the same to the next warehouse belonging to the customs or excise, and bring the person offering the same to sale before one justice, who shall thereupon commit him to pri

Net proceeding

at the times

specified by notices.

Recovery of penalties.

What justices

Testramed from acting.

Searching for concealed to bacco.

Seira s to be deposited in warehouses.

How to be dispos dt.

son, so that he may be prosecuted for the penalty; and such tobacco, &c. may be prosecuted as if it had been seized by an officer; and after condemnation thereof, and commitment of the offender, the person seizing shall be entitled to the same rewards as an officer, and the commissioners shall pay the same accordingly; and if such person seizing, shall desire it, the com missioners shall, in the mean time, cause three pence for every pound of tobacco, &c. seized, to be paid to such person, upon a certificate, under the hand and seal of such justice, of the of fender being committed, and after the sale the monies paid shall be replaced out of the produce. s. 124.

And if any manufacturer or dealer, who is required to give any notice. shall not begin to perform the matter specified at the time mentioned, or within one hour after, the same shall be void, and he shall give a fresh notice in writing. 29 Geo. 3. € 68. s. 95. 30 Geo. 3. c. 40. s. 30.

All penalties and forfeitures prosecuted by order of the com. missioners of excise, or any officer of excise, shall be recovered or mitigated by law of excise, or in any court of re cord at Westminster, and one moiety shall be to his majesty, and the other to him who shall inform, &c. 29 Geo. 3. c. 68. s. 157.

But no manufacturer of, or dealer in tobacco or snuff, or any person anywise interested in such business, shall act as a justice in the execution of the powers relating to tobacco or snuff, but all acts done by such person shall be void. s. 154.

If any officer of excise suspect that any tobacco, tobaccostalks, Spanish, tobacco stalks, for tobacco-stalk flour, snuff. work, tobacco-stalk flour, or snuff-work, imported contrary to this act, o: forfeited, shall be concealed in any place whatsoever; then, if it be within the cities of London or Westminster, or within the limits of the chief office, upon oath made by such officer before two commissioners, or in other part be fore one justice, setting forth the ground of his suspicion, the said commissioners or justice, if they judge it reasonable, may by warrant, authorize such officer by day or by night, but if in the night-time, in the presence of a constable, to enter such place suspected, and to seize and carry away all such tobacco, &c. which he shall there find concealed, together with the packages, and it any person obstruct the officer, or person acting in his aid, he shall forfeit 100l. s. 153.

And all the said commodities which shall be seized by any of ficer of customs or excise shall, after the condemnation thereof, and before sold, buint, or destroyed, be sent to and lodged and secured in one of the nearest tobacco warehouses, subject to the inspection of the officers of customs or excise, and the other regulations of this act,except payment of duties. 29 Geo. 3. c. 63. s. 140, 142.

And the commissioners of customs, if the seizure be made by

an officer of customs, or the commissioners of excise, if the seizure be made by an officer of excise, shall cause all such tobacco, (except tobacco of the growth, production, or manufac ture of Spain or Portugal, or of Ireland, or the British plantations in America, or the United States of America), and all such tobacco-stalks, Spanish, tobacco stalks for tobaccostalk-flour, snuff-work, and tobacco-stalk flour, so seized by such officer, to be burnt and destroyed (on kilns which the commissioners of customs are to erect and provide in each warehouse); and such commissioners shall give to such officer who seized the same, such pecuniary reward as they think proper, not exceeding 3d. per pound; and if such tobacco of Spain or Portugal, Ireland, or the colonies in America, or United States, can be sold for money equal to, or exceeding the duties for home trade; or if such snuff, being foreign snuff, can be sold for so much as will be equal to, or exceed the duties for snuff of the same kind, or being British, can be sold for 1s. 3d. per pound weight, they shall cause such tobacco and snuff to be publicly sold, and reward such officer, by whom it was seized, with one moiety of the money (after deducting the charges of seizure, condemnation, and sale, but if on being put up to sale, no person shall offer such money as will be equal to, or exceed the duties, such commissioners may cause the same to be burnt and destroyed, and give the officer a reward not exceeding 3d. per pound. s. 140, 143.

And all ships, vessels, and boats, seized and condemned, which How vessels to shall appear to the commissioners of customs, (if seized by an be disposed of. officer of customs) and to the commissioners of excise (if scized by any officer of excise), to be particularly adapted to smuggling, shall be disposed of as follows: viz. the hull shall be broken up, and the materials, together with the guns, ammunition, tackle, furniture, and apparel, sold, and the produce (charges deducted) shall be divided, one moiety to the king, and the other to such officer as shall seize; and the commissioners may also reward the officer as they think fit, not exceeding 10s. per ton for such vess is more than four tons, and not exceeding 40s. for vessels not more than four tons, and if not adapted to smuggling, such commissioners may order the same to be sold to the best advantage, and the produce divided as above. s. 144.

Or if it shall be fit for the service of the navy, the commissioners, if they think fit, may cause the same to be sold to the admiralty or navy, applying the produce as above, or if fit to be used by the officers of customs or excise, such commissioners may cause the same to be used in their service, the officer being first Faid one moiety of the value (charges deducted). s. 145.

And if any officer of customs or excise shall seize any such Penalty on of commodities, and shall not seize and prosecute the ship, vessel ficers not seizor boat forfeited, or the ship, vessel, boat, horse, cattle, cart or ing the ship. carriage made use of in removing such commodities, if the same