amount to, together with such warehouse rent, and expences, COFFEE, TEA,
then the commissioners may cause the same to be burnt or de- &c.
stroyed. 35 Geo. 3. c. 118. s. 21.

Damaged coffee

And no damaged coffee, which cannot be sold for 1s. 6d. a
pound, nor cocoa-nuts, for 1s. a pound, shall be sold on any or cocoa-nuts.
account to be consumed in this kingdom, but shall be secured
in the warehouses, and not taken out till security be given for
the exportation thereof. 21 Geo. 3. c. 55. s. 17.

cers.

And if any person shall assault, resist, oppose, molest, ob. Opposing offi-
struct, or hinder any officer of customs or excise in the execu-
tion of any act now in force, or hereafter to be made, relating
to coffee or cocoa-nuts, or shall by force, after seizure, rescue,
or cause to be rescued, any such coffee or cocoa, or shall at-
tempt so to do, such person shall for every such offence for
which no penalty is particularly provided, forfeit 100%. 35
Geo. 3. c. 115. s. 22.

By 17 Geo. 3. c. 39, In case any foreign glass shall be
landed or unshipped with intent to be put on shore, before
entry at the custom-house, and the duty paid or secured, or
without a warrant, all such glass shall be forfeited and seized,
or recovered of the importer, by any officer of customs or ex-
cise; and moreover the master, and every other person any
ways concerned in such unshipping, shall forfeit 100%. s. 24,
to be recovered by law of excise, or in any court of record at
Westminster; one moiety to the king and the other to the in-
former. s. 41.

By 7 Geo. 2. c. 19, If any foreign hops shall be landed before
entry made at the custom-house, and the duties paid, or with-
out a warrant, all such hops shall be burnt within ten days after
condemned, and the ship forfeited: and the persons concern-
ed in importing the same, shall forfeit 5s. for every pound
weight to be recovered or mitigated as by the laws relating to
hops, one moiety to his majesty, and the other to him that will
sue, s. 1, 3.

By 12 Ann. Stat. 1. c. 2, No malt shall be brought into
Great Britain from foreign parts, upon pain of forfeiture of the
same, and the value thereof. 8. 26.

GLASS.

Hops.

MALT.

PAPER STAIN

ED.

By 32 Geo. 3. c. 54, The officers of customs at the port
where any printed, painted, or stained paper, for hangings or
other uses, shall be imported, shall cause every piece or sheet Paper printed,
to be marked; and the commissioners are to distribute among painted, or
their officers frames and stamps, to denote the measure, and stained, for
hangings, to te
stamps and seals to denote the charging the duties; which of marked by the
ficers are to measure every piece, and mark the same: viz. if officers of cus
less than half a yard in length at one end only, and if of half toms on impor
a yard in length or upwards, at both ends; and if any person

tation.

ED

Paper brain, shall counterfeit any frame, number or mark, or the impres
sion thereof, upon any stained paper, he shall forfeit 1007. and
if any person shall counterfeit any stamp or seal, to denote the
charging the duties on importation, or the impression of the same,
upon any such paper, he shall forfeit 500l.; and if any person
shall sell any stained paper, with a counterfeit stamp thereon,
knowing the same, he shall forfeit 50l. s. 1.

PRINTED

GOODS.

And if any person shall wilfully cut out, obliterate, or deface
the frame-mark put by the officer, to denote the measure, he
shall forfeit 501. for every piece so cut.

S. 2.

And if any person shall affix upon any piece any frame,
mark, or stamp, which shall have been before affixed on
any other piece of stained paper, he shall forfeit 501. and
also the piece whereupon such stamp shall be fraudulently
affixed. s. 3.

And upon oath made by any credible person, that he hath
reason to suspect that foreign imported stained paper is in the
custody of any stainer or other person dealing therein, or of
any person for their use, without having thereon such stamps;
it shall be lawful for the commissioners of excise, or two of
them within their jurisdiction, or for any justice of peace in any
other part, to issue their warrants authorising any officer of
customs or excise, with the assistance of a constable, in the day
time, to search for the same, and to open doors, chests, trunks,
and packages, and to seize paper not having such stamps; and
such paper so found unstamped shall be forfeited, and may be
seized by the officer; but no remnant of less length than ex-
pressed by the frame mark, having such stamp at one end, shall
be forfeited for not having stamps at both ends; and if any
person shall obstruct or hinder any officer from entering, or in
seizing or carrying away paper forfeited by this act, he shall
forfeit 501. s. 4.

And if any piece or remnant not having such mark thereon
as is required (or having the same, and being of greater length
than expressed by the frame mark, by hali a yard or more) shall
be found in the possession of any stainer or dealer, the same
shall be forfeited, and may be seized by any officers of cus-
toms or excise, and the party shall also forfeit 50%. s.-5.

The forfeitures may be recovered by law of excise, or in any
court of record at Westminster, and shall go one moiety to
the king, the other to the informer.

s. 6.

It is enacted by 11 Will. 3. c. 10, that all wrought silks, Ben-
gals and stuffs mixed with silk or herba, of the manufacture
of Persia, China, or East India, and all calicoes painted, dyed,
licoes of East printed, or stained there, imported into this kingdom, shall
India manufac- not be worn or used within this kingdom. s. 1.

Printed ca

ture to be im-

ported only for
exportation.

But that the same shall after entry be put into warehouses
approved of by the commissioners of customs, and not taken out,
other than for exportation, and not until security be given to

the king, that the same shall be exported, aud not re-landed; and all such goods which shall be found in any other place, shall be forfeited, and liable to be searched for and seized in like manner as prohibited and uncustomed goods under 14 Car. 2. c. 11*, and after seizure the same shall be carried to the next custom house, and after condemnation publicly sold for exportation; and the person in whose custody, knowing thereof, the same shall be found, or that shall dispose thereof, shall forfeit 2001. one third to the king, and the other two thirds to such person as will sue for the same, in any court at Westminster. 8. 2.

PRINTED

GOODS.

marked.

And by 10 Ann. c. 19, After the duties shall be paid, the Printed goods, officers of customs shall cause every piece to be stamped, to de- imported to be note the payment of the duties; and if any person counterfeit the seal, or impression thereof, such person being thereof con. victed, shall be adjudged a felon without benefit of clergy; and if any person shall sell any silks, calicoes, linens, or stuffs, printed, stained, painted, or dyed, with a counterfeit stamp, knowingly, such offenders, their aiders, abettors, and assistants (being convicted) shall forfeit to the crown 100%. and stand in the pillory two hours. $. 68. 97.

facture entered at the excise

And by 27 Go. 3. c. 31, Within thirty days after the mas- And if of ter or purser of the vessel wherein any French printed, stained, French manupainted, or dyed calicoe, muslin, linen, stuff, fustian, velvet, velveret, dimity, or other figured stuff (other than such as shall office. be dyed throughout of one colour only) in respect whereof any duty of excise is imposed, shall be imported, shall have made entry at the custom-house, the proprietor, importer, or consignee, shall make entry with the collector of excise, of all such goods on board, specifying the number of packages, with the marks of each, and shall then, and before the landing, pay the duties of excise; and shall also within such thirty days, land all such goods; and if they are not so entered and landed, they shall be forfeited, together with the packages, and may be seiz ed by any officer of excise. s. 9.

And the commissioners of excise shall distribute among their officers proper frames, to denote the measure, and also seals for marking the same: and the officers are, with one of such frames, to frame-mark at each end thereof, each piece of such goods, to denote the measure; and also with one of such stamps, to stamp each piece, to denote the payment of the duty. s. 10. 11.

And if any person shall counterfeit any frame, or the impression thereof, upon any such goods, or knowingly have in his possession any such goods, having thereon the impression of a counterfeit frame, he shall forfeit 100. s. 12.

Also if any person shall counterfeit any stamp, or the im

* See this act under title SMUGGLING, Sec. I.

PRINTED

GOODS.

SPIRITS.

In what ships spirituous liquors may be imported.

In what casks.

pression thereof, on any such goods, such person shall be guilty of felony without benefit of clergy. s. 13.

Or if any person shall sell any such goods, with the impression of such counterfeit stamp thereon, knowing the same, such offenders, their aiders, abettors, and assistants, shall be guilty of felony without benefit of clergy. s. 14.

And if any printed,stained, painted, or dyed calicoe, muslin, linen, stuff, fustian, velvet, velveret, or other figured stuff, which ought by this or any other act to be marked with a stamp to denote the duties paid, shall be found in any place whatsoever, except on board ship for exportation, without being marked, the same shall be forfeited, and may be seized by any officer of excise, and the person in whose custody the same shall have been found shall forfeit 100%. s. 16.

And upon oath made by any credible person that he hath reason to suspect that any (printed, painted, stained, or dyed silks, calicoes, linens, or stuffs, or any French printed, stained, painted, or dyed calicoe, muslin, linen, stuff, fustian, velvet, velveret, or other figured stuff) are in the custody of any draper or person dealing therein, it shall be lawful for the commissioners within the bills of mortality, or two justices in other parts of the kingdom, to issue their warrants, requiring any officer of excise (with the assistance of a constable) in the day-time, to search for the same, and to open doors, chests, and packages, and to scize such goods, and carry the same away, to be condemned. 10 Ann. c. 19. s. 98. 27 Geo. 3. c. 31. s. 15.

The forfeitures to be recovered by law of excise, or in any of the courts at Westminster; and one moiety to go to the king, the other to the informer. 10 Ann. c. 19. s. 92. 27 Geo. 3. c. 31. s. 31.

If any foreign brandy, arrack, rum, strong waters, or spirits of any kind whatsoever, shall be imported in any vessel of the burthen of 100 tons or under (except only for the use of the seamen then on board, not exceeding two gallons each) such vessel with her tackle, and also the spirits, or the value thereof, shall be forfeited, and may be seized, condemned, and disposed of, as directed by 3 Geo. 3. c. 22. *, concerning other forfeited goods and vessels not exceeding fifty tons. 5 Geo. 3. c. 43. s. 27,

But rum or other spirits of the growth and manufacture of the British sugar plantations may be imported in any vessel of not less burthen than seventy tons. 6 Geo. 3. c. 46. s. 9.

No foreign spirituous liquors whatsoever (except rum of the growth or produce of the British plantations, and arrack) shall be imported in any cask which shall contain less than 100 gallons (except only for the use of the seamen, not exceeding two gallons each) upon pain of forfeiting the same, and also the vessel in which the same shall be imported, of what

* See this act under the title SMUGGLING, in Sect. 1.

ever burthen she may be, with all her tackle. 26 Geo. 3. c. 73. SPIRITS. $. 59.

And no rum shall be imported in any cask which shall not contain sixty gallons (except only for the use of the seamen on board, not exceeding two gallons each) on forfeiture thereof. 5 Geo. 3. c. 43. s. 28.

But if it be made appear to the satisfaction of the commissioners of customs, that any rum, the produce or manufacture of any of his majesty's dominions in America, shall be imported directly from thence in small casks, without fraud, either for the use of the master in the voyage, or for the private use of merchants or traders importing the same, or designed as presents, and not by way of merchandize; they may, if they think proper, admit such rum to an entry, and cause the duties to be accepted instead of the forfeiture thereof. s. 29.

And no person shall import any foreign brandy, arrack, Of what rum, spirits, or strong waters whatsoever of higher strength strength, than one to nine over proof; and if imported of any higher strength, the same shall be forfeited, together with the casks, and may be seized by any officer of customs or excise; but this is not to extend to the forfeiture of any rum or spirits of the British sugar plantations, for being imported of any higher degree than one to nine over proof. 26 Geo. 3. c. 73. s. 60.

And all spirits shall be taken to be of the strength at which Clarke's hydrometer, or any other hydrometer which the lords of the treasury may appoint to be used in lieu thereof, shall, upon trial by any officer of excise, denote such spirits to be. 27 Geo. 3. c. 31. s. 17. 42 Geo. 3. c. 9.

duties.

The proprietor or importer shall, within thirty days after Landing suck the master or purser have made entry at the custom house, liquors and make entry with the officer for the excise, of all foreign excise- paying the able liquors on board, and shall then, or before pay the duties, and land the same; upon pain to forfeit all such foreign excise. able liquors with the casks, which may be seized by any officer of excise. 31 Geo. 2. c. 36. s. 5,

And if such liquors shall be landed before the duties are paid or secured, the same shall be forfeited, together with the packages, and may be seized by any officer of excise and all persous aiding therein, or concealing or receiving such liquors, shall forfeit treble the value thereof. 27 Geo. 3. c. 31. s. 9.

Gagers may

And the gagers or officers of excise may, at any time before the gaging, take a sample not exceeding half a pint out of take samples. each cask, without paying for the same. 32 Geo. 2. c. 29. s. 1.

And they may afterwards take a like sample in any shop or other place belonging to any dealer, paying for the same, if demanded, according to the market price. s. 2.

* See also £6 Geo, 3. c. 73, s, 36, infra.