SPIRITS.

And also the proprietors.

And excise of

ficers may rummage ships as officers of

customs may.

Rum may be warehoused.

And the importers or proprietors may take, in the presence of one of the officers, a sample not exceeding half a pint out of cach cask, while the same shall be on ship-board, and land such sample without paying duty for the same.

s. 1.

And the excise officers may go on board any vessel, and search in like manner as the officers of customs may do, for arrack, rum, brandy, and other exciseable liquors, and seize all such as shall be by law forfeited, together with the packages, and also such as shall be unshipped, before entry, and without paying or securing the duties. 11 Geo. 1. c. 30. s. 1.

But rum or spirits of the growth or manufacture of the British sugar plantations, imported directly from thence, upon entry thereof (within thirty days as above directed, 31 Geo. 2, c. 36. s. 6. 25 Geo. 3. c. 69. s. 7.) may before payment of the duty of excise be landed and put into such warehouse as shall be provided, (at the charge of the proprietors or importers) and approved of by the commissioners of excise, upon the proprietor or importer first giving (at his charge) bond for payment of the duties as soon as the same shall be sold (if sold within twelve calendar months after landing, and if not sold within twelve months, then to pay the same at the end of twelve months.) 6 Geo. 3. c. 47. s. 4, such duty to be computed according to the gage taken at the time of landing. 15 Geo.

2. c. 25. s. 1.

And the proprietor or importer shall for every neglect or refusal to make entry of, or to land the rum and put the same into such warehouse, and to give such security for payment of the duties, within the said thirty days, forfeit all such rum or spirits with the casks, which may be seized by any officer of excise. 95 Geo. 3. c. 69. s. 7.

And if any such rum or spirits be landed, before entry, and the duties secured, or without warrant, or without the presence of an excise officer; the same or the value thereof shall be forfeited, and may be recovered; one moiety to the king, the other to the informer, by law of excise, or in any court of record at Westminster. 15 Geo. 2. c. 25. s. 3.

And before it be landed and lodged, a mark shall be set on every cask, mentioning the quantity; and the proprietor or importer, and the keeper of such warehouse, and excise officer, shall each keep a book, and separately enter an account of all rum carried in or out, and when, and for whose use delivered; and at the end of every six months or oftener, if required, transmit an account thereof in writing, and on oath, to the commissioners of excise; who shall in one mouth examine the same: and if it appear that any rum or spirits were delivered out, otherwise than as mentioned in this act, or before payment of the duties; the warehouse-keeper or officer offending shall be disabled to hold any public ofice, and also forfeit 100l. to be recovered or mitigated by law of excise, or in any court of record at Westminster. s. 4.

And the rum or spirits may be delivered out of the ware. house, on payment of the excise, and on producing to the warehouse-keeper, and the excise officer attending the ware house, a certificate of such payment; and the warehouse-keeper shall give a permit to accompany such rum, signed by the excise officer, to prevent the seizing thereof. s. 5.

But no proprietor, importer, or buyer of the said rum, shall receive out of the warehouse less than one vessel of twenty gallons, unless it be for the use of seamen in a voyage. s. 6.

And the proprietor or importer may fix a lock on the warehouse, and keep the key; and the excise officer may aflix another, and keep the key; and the proprietor or importer may, in presence of the warehouse-keeper or excise officer, at all reasonable times, view, examine, shew, and receive out of the said warehouse the said rum, as above. s. 7.

And it shall be lawful for the officers of excise, at all times, by day and by night (but if in the night, in the presence of a constable), upon one hour's previous notice given to such importer or proprietor, or left at his dwelling house, or with his servant usually entrusted with the key, to enter into such ware. house, and by tasting, gaging, or otherwise, to take an account of the quantity and quality of all rum or other liquors found therein, and also to take samples, not exceeding half a pint, out of each cask, paying (if demanded) after the rate of 38. per gallon. And if such importer or proprietor, or his servant, shall after such notice, hinder or refuse such officer to enter any such warehouse, or to take such account or samples as afore said, he shall forfeit 2004.; to be recovered or mitigated by law of excise, or at Westminster. 26 Geo. 3. c. 77. s. 15, 19.

But if any proprietor or importer shall, by any contrivance whatever, open any such warehouse, except in the presence of the warehouse-keeper, or officer of excise, he shall forfeit 500%. to be recovered by law of excise, or in the courts at Westmin ster. 17 Geo. 3. c. 52. s. 16, 17.

Aad upon cath made by any credible person that he hath reason to suspect that the proprietor or importer of such rumi or spirits, or any other person, do mean, without the privity of the officer, in the night time to enter such warehouse; or that such proprietor or importer, or any other person, shall at any time actually be in such warehouse, without the privity of the officer; one commissioner of excise within the bills of mortality, or one justice elsewhere, may issue his warrant, authorising any officer of excise, with the assistance of a constable, to enter such warehouse by force, or otherwise; and if such proprietor or importer, or other person, shall hinder or refuse the said officer or his assistants from entering such warehouse, or shall hinder the execution of the warrant, he shall forfeit 2001. to be recovered or mitigated in like manner. 26 Geo. 3. c. 77. s. 16, 19. And if any officer shall find in such warehouse any increase

SPIRITS.

SNUFF.

TOBACCO AND in the West Indies by British subjects, and in British ships, may be imported directly from thence in a British-built ship, subject to the regulations for the importation of tobacco directly from his majesty's colonies. s. 15.

Manifest required.

To he produced on coming within the limits of the ports,

Breaking bulk before entry.

And the names of the ships in which such tobacco shall be imported into the islands in the West Indies, shall be specified in the manifest, accompanying into Great Britain such tobacco. s. 16.

Where any ship shall have taken on board tobacco at any port within his majesty's colonies, the collector and comptrol ler, or two other chief officers of customs, shall, on clearing such ship, deliver to the master a manifest thereof contain ing certain particulars. s. 17.

And no tobacco of the United States shall be imported, unless the master have on board a manifest, containing the like particulars. s, 18.

And if any tobacco shall be imported without such mani fest, the master shall forfeit 200l. s. 19.

And the master shall, upon the arrival of the ship within the limits of any of the ports of Great Britain, or within four leagues of the coast, produce the manifest to all officers of customs, and also to all officers of excise, who shall come on board; which production the officers shall certify upon the back, and the master shall provide and deliver to the first officer of customs, and to the first officer of excise who shall come on board, a true copy of such manifest, each of whom shall certify upon the back the receipt of such copy: and the officer of customs who shall first come on board, shall batten down the main and other hatchways leading to the hold, and the master shall assist with the crew in locking down such hatchways; and if he neglect to produce such manifest, or to give such copy thereof, or to assist in locking down the hatchways; or if the same shall be afterwards opened, or any fastening opened, broken, or damaged before the same shall be opened by the officer of customs, the master shall forfeit 2001, unless the same shall have been occasioned by accident, necessity, or distress, and proof thereof be made upon oath, by the master and two mariners, before the chief officer of customs at the port where such vessel shall first arrive. s. 20. 22.

If after the arrival of any vessel within the said limits, bulk shall be broken, or any part of the tobacco unladen, before such vessel shall have been moored according to this act, or before the officer of customs shall have authorized the unlading thereof, such vessel, with her tackle, and all the tobacco on board,shall be forfeited, and the master shall forfeit 2004. s. 21.

Unless the same was occasioned by accident, necessity, or distress, proof whereof shall be immediately made by the master and two mariners upon oath, before the chief officer of customs. s. 22.

SNUFF.

And on the arrival of any vessel at her moorings, the master TOBACCO AND shall make a report upon oath with the chief officer of customs, of the burthen, contents, and lading, (and at the same time deliver his manifest), under the penalty of 1001. and all tobacco Entry of the not reported shall be forfeited, together with the hogsheads. s. 25, 26.

vessel at the custom house by the master.

And every importer, proprietor, or consignee of tobacco, Entry of toshall, within ten days, if the whole or the major part of the lad- bacco by the ing be tobacco, or if the major part consist of other goods, with- importer. in fifteen days after such entry, make with the collector or chief officer of customs, and also with the collector of excise of the port, a true entry in writing of all such tobacco. s. 27.

And within ten days after the master shall have made his en- Of snuff. try, the importer shall make, with the chief officer of customs, and also with the collector of excise,entry in writing of all snuff, on board. s. 28.

entries, to

And if the importer omit or refuse to make such entries any On failure of officer of customs or excise may convey the same, with the hogs- making such heads, to some warehouse to be provided by the commissioners bacco and snuff of customs; at which warehouse the commissioners of customs to be ware are to appoint a warehouse-keeper, and the commissioners of housed. excise, one or more officers of excise to attend the same; and such tobacco shall be lodged therein for three years, and such snuti for one month, unless cleared out of such warehouse by the importer, before the expiration of such time; and no such tobacco or snuff shall be cleared out, unless the importer first pay to the custom warehouse-keeper, warehouse rent at the rate of one penny per week for each hogshead or case. s. 28, 32, 33.

But this is not to prevent any tobacco or snuff from be. ing carried on board the same vessel to any other of the said ports, if originally reported for that purpose by the master.. 8. 29.

Orto prevent any vessel from coming into Falmouth and Cowes to wait for orders; and there to remain for fourteen days and no longer, without being subject to the regulations of this act, if the master make the same known to the officer of customs; and also make entry on oath of the burthen, contents, and lading of his vessel, as above; on failure whereof, or in not departing at the end of the fourteen days, unless in case of necessity, the same shall be subject to the regulations in this act. 1. 30.

And no snuff imported shall be entered for exportation in the same ship, or exported therein to foreign parts. s. 31.

The officers of customs shall mark every hogshead as the commissioners shall direct, and also with progressive numbers, and no hogshead shall be landed before marked; and when marked the importers, proprietors, or consignees shall forthwith (if en. tered), in the presence of the officer of customs, land all such VOL. II.

D

.

NUFF.

TOBACCO AND tobacco (and snuff, s. 37.), and carry the same to some warehouse and the officer shall attend such tobacco (and snuff, &. 37.) until deposited, and the same shall be secured in such warehouse; and the landing waiters, upon the same `being brought to the warehouse, and within the same, shall cause landing marks to be set on each hogshead, and the importers shall forthwith take such tobacco out of the hogsheads and separate the damaged and the mean, for which they shall refuse to pay duties, from the residue; and also bring such tobacco (or snuff, s. 37.) to, and put the same into the scales to be weighed; and such landing waiters, together with the officers of excise, shall forthwith weigh and take au account of all such tobacco (and such snuff, s. 37.); and the importers shall, so soon as the same shall have been weighed and taken an account of, take the same out of the scales, and remove the same to such part of the warehouse as the warehouse-keeper shall direct; and if the importer neglect or refuse to take out of the hogshead, any to. bacco deposited in such warehouse, or to bring the same to the scales, or to take it out when weighed, or to remove the same as directed; such importer shall, before such tobacco shall be delivered out, first pay to the custom warehouse-keeper, ware. house rent, at the rate of 14d, per week for each hogshead or case. 8. 34, 37.

Damaged tobacco to be

burnt.

Samples of the tobacco may be taken by the importer.

Penalty on landing with

out a warrant.

But it shall not be lawful to separate the stalk of any tobacco from the leaf, on pretence that the same is damaged or mean. s. 35.

And it shall not be lawful to export any such damaged or mean tobacco (for which the importer shall refuse to pay duties); but the same shall be burnt, under the direction of the commissioners of customs and excise, who shall sell the ashes for the most money that can be gotten for the same; and no allowance shall be made to the importer for any such tobacco. 31 Geo. 3. c. 47. s. 2.

Immediately after such tobacco shall have been weighed or taken an account of, the importers may, in the presence of the landing waiters and excise officers, take out of each hogshead a sample not exceeding 41h. to be returned when the hogshead shall be re-weighed, as after mentioned; and also a second sample, if the first be returned; such second sample to be returned when the hogshead shall be re-weighed. 29 Geo. 3. c. 68, s. 36.

And the importer may also in like manner take out of each hogshead a sample of snuff, not exceeding 1lb. to be returned when such hogshead shall be re-weighed. s. 38.

And all tobacco or snuff, landed without a warrant from the officer of customs, and without his presence, together with the hogsheads, and also the vessel into which the same shall be unshipped, and likewise every vessel by which the same shall be lauded, with all her tackle, shall be forfeited; and the proprie.