SNUFF. tor, importer, or consignee, and the master, and all persons TOBACCO AND concerned therein, or to whose possession such tobacco or snuff shall come, knowing the same, shall forfeit treble the value of such tobacco or souff. s. 23. And the duties upon tobacco or snuff imported and ware- Daties not payhoused, shall not be paid until the same shall be delivered out of able until taken the warehouse, according to this act. s. 3. But the proprietor of unmanufactured tobacco shall pay warehouse rent, after the rate of 14d. per week for each hogshead which shall remain in the warehouse after the end of 18 months from the day of its entry. s. 53. out of the ware house. And every importer, proprietor, or consignee of such tobac- When tobacco co, shall, within three years from his entry, take out of such and snuif must warehouse, either for exportation, home trade, consumption, or be taken out of manufacture, all such tobacco; and within one month, all-such snuff. s. 52. And when he shall intend to take the same out of such warehouse, he shall give twenty-four hours notice in writing to the custom and excise warehouse-keepers, of his intention, and of the particular hogsheads, and the marks on each; and if he shall not, at the time specified in such notice or within one hour after, take such tobacco or snuff, and bring the same to and put it into the scales; such notice shall be void, and a fresh one given before the same shall be weighed or delivered out of the warehouse. s. 52. the warehouse. And whenever a difference between the weight taken upon the Allowance for deposit in the warehouse, and at the delivery out, shall appear shrinkage. to have arisen from shrinkage by lying in the warehouses, then the duties shall be paid, according to the weight when weighed on delivery out. 30 Geo. 3. c. 40. s. 2. And the proprietor shall, within fourteen days after such Suffering the weighing, take away all such tobacco and snuff out of such same to remain after weighed warehouse; and if he do not, he shall, over the duties, pay to for delivery the custom warehouse-keeper 14d. per week for each hogs thereout. head, which shall remain in such warehouse after the end of such fourteen days; and in default thereof, the same shall not be defivered out, but shall be sold, and the money applied as directed in respect of tobacco and snuff, which the importer shall not take out of the warehouse. 29 Geo. 3. c. 68. s. 56. the tobacco or And if the proprietor shall neglect or refuse to take the to. Importer negbacco out of such warehouse, within three years, or the snuff lecting to take within one month, or to pay off the duties within such times, snuff out of the the commissioners of customs and excise may cause such to- warehouse, bacco and snuif, together with the hogsheads, to be publicly within the time sold to the best bidder, and the overplus, after satisfying the limited. duties and costs of keeping and sale, if any, shall be paid to the importer; but if, upon such sale, no person shall offer more money than the duties amount unto, the commissioners TOBACCO AND may cause the same to be burnt, and sell the ashes for the most that can be gotten for the same. SNUFF. Turn of scale to be in favour of the crown. Importers to employ no ser vants in the warehouses, but such as are licensed. Tobacco or s. 55. The landing waiters and officers of excise shall give the turn of the scale in favour of the crown, and in lieu thereof, allow the proprietors 2lb. upon each hogshead weighed. s. 56. No person shall be employed by any importer, nor act in taking tobacco or snuff out of any hogshead, or separating the damaged, or in bringing tobacco or snuff to the scales, or removing the same in or out of such warehouse, unless such person be licensed by the commissioners of customs. s. 57. Tobacco or snuff saved froin any vessel being wreck, or strandsnuff stranded. ed, or in distress on the coast of this kingdom, shall be secured in the nearest warehouse, and shall be subject to the regulations in this act. s. 58. Manner of re All penaltics and forfeitures sued for under the order or percovering penal- mission of the commissioners of customs or their officers, shall (where not otherwise directed) be recovered and disposed of by law of customs. s. 156. ties. And all penalties and forfeitures sucd for by order of the commissioners of excise or their officers, may be recovered or mitigated by law of excise, or in any of the courts of record at Westminster; one moiety to the king, and the other to the informer. s. 157. And all the foregoing clauses respectively provide, that the forfeitures therein made may be seized by any officer of customs or excise. And if any person shall erase, cut out, burn out, blot out, or in any wise alter or deface any marks or numbers set upon any hogshead in the British plantations, or in the United States, or any of the landing marks or numbers set thereon, he shall forfeit 100%. s. 48. No wines (other than wine of the growth of the dominions of the Great Duke of Tuscany in open flasks, or of Turkey, or the Levant Seas) shall be imported in flasks or bottles, or in any vessel containing less than 25 gallons, on pain of forfeiting the same, or the value thereof; half to the king, and half to him who will seize, or sue for the same in any of the courts at Westminster, or by law of excise. 1 Geo. 2. c. 17. s. 7, 8. And no wines of the growth of Spain or Portugal, and no French wines, shall be imported in any smaller vessel than an hogshead, in which such wines have been usually imported, on forfeiture thereof, with the casks, which may be seized by any officer of customs, and prosecuted in any court of record at Westminster. 18 Geo. 3. c. 27. s. 6. But French wines may be imported in bottles or flasks, as well for sale as for private use; provided the same be imported in packages, cach of which contain at the least three dozen reputed quart bottles or flasks and if imported in any other way or in any less quantity, the same shall be forfeited, and may be seized by any officer of customs. 27 Geo. 3. c. 13. 3. 22, 24. And if it be made to appear to the commissioners of customs that any Spanish or Portugal wines, or any other wines, shall be imported without fraud, in any smaller vessel than an hogshead for the private use of the persons importing the same, and not by way of merchandize, the commissioners may admit such wine to an entry, and take the duties instead of the forfeiture thereof. 25 Geo. 3. c. 69. s. 2. WINE. If any sort of wine shall be imported, in any ship, vessel, In what ships. or boat, which shall not exceed sixty tons, such vessel, with all her tackle, and also all such wine therein, together with the casks, shall be forfeited, and may be seized by any officer of customs or excise. 24 Geo. 3. sess. 2. c. 47. s. 27. 26 Geo. 3. c. 59. s. 7. But this shall not forfeit any wine imported in any vessel of sixty tons or under, or any such ship (provided there be no spirituous liquors on board) if such wine be for the use of the seamen on board, not exceeding two gallons each; or if any spirituous liquors.be on board for the use of the seamen, and under two gallons each, if the quantity of wine and spirituous liquors taken together be not more than two gallons in the whole for each seaman. 26 Geo. 3. c. 59. s. 7. And no wine shall be imported from foreign parts not belonging to Great Britain, unless the master have on board a manifest in writing, made out and signed by such master, before the British consul or chief British officer, if there be such, resident at or near such port, before the clearing of the ship therefrom. 26 Geo. 3. c. 40. s. 2, 4. And if any wine shall be imported in any vessel belonging in whole or part to subjects without such manifest, the master shall forfeit double the value of the goods, with the duties payable on the same. s. 5. And within twenty days after the master shall have made en- Entry to be try at the custom-house, the proprietor, importer, or con- made with the signee of the foreign wine on board, shall make entry with the excise officer on collector of excise, of all such wine, and then, and before the importation. landing pay the duties, and also within such twenty days land all such wine; and if he neglect or refuse, any officer of customs or excise may convey such wine to the king's warehouse; and if the duties be not paid within three months after, the commissioners may cause the same to be publicly sold to the best bidder, to satisfy the duties, warehouse, rent, and expences. 26 Geo. 3. c. 59. 8. 4. 35 Geo. 3. c. 118. s. 1. All foreign wine unshipped before, as well the duties of excise as all other duties, shall be paid or secured, shall be forfeited with the casks; and if any person shall unship or be aid. ing in the unshipping of such wine, before the duties are pai WINE. or shall conceal such wine, or receive the same into his possession knowingly, he shall forfeit treble the value of such wine; according to the best price at London. 26 Geo. 3. c. 59. s. 6. And the officers of excise may go on board any ship within the limits of any of the ports, or within four leagues of the coast, and continue on board, and search as officers of customs may now do for foreign wine, and seize the same and also the ships if forfeited. s. 43. And when the proprietor, importer, or consignee shall neIf foreign wine is warehoused, glect or refuse to make due entry of any foreign wine, or to warehouse ren pay the duties, or to land such wine, within the said 20 days, or shall be paid, having landed the same, shall not pay the duties within ten days with expences. from and after the landing thereof on the quays, 36 Geo.3. c. Wine so sold for exporta 82,) and such wine shall be carried to any warehouse for security of the duties; the proprictor, besides the duties, shall, before the same be delivered out of such warehouse, pay to the warehouse keeper of customs or excise, warehouse rent, after the rate of six-pence per week for every cask or other package, from the day on which such wine shall have been un. laden, until the day on which it shall be taken out of such warehouse, together with the expences of conveying the same to such warehouse or otherwise. 35 Geo. 3. e. 118. s. 1. But if, upon such wine being put up to sale, no person shall offer as much or more than the duties taken together would amount to, together with such warehouse rent and expences, then the commissioners may cause the same to be publicly sold, either for exportation, or to be distilled into brandy or made into vinegar, taking security by bond, that such wine be not made use of for any purpose; and the commission ers shall out of the money, discharge first, all such warehouse rent and expences as aforesaid, and divide the residue (if any) into five parts; three for the excise duties, and two for the custom duties. s. 1. And if any so sold for exportation, shall be laden on board any vessel before such bond shall be given, the same, together with the casks and other packages, shall be forfeited, and may tion, it shipt given, forfeit ed. Manner in which bonds shall be discharged. 8. 2, And sucn securities shall be discharged, for such of the wines as shall be sold for exportation, and to be landed in Ireland, ou certificate, within six months: within twelve months in any other port in Europe: within eighteen mouths in any British plan tation in America or Africa, or the United States; and within 24 months in any port at or beyond the Cape of Good Hope: or such boads shall be discharged upon proof that such wine was taken by enemies, or perished in the seas, or by fire. s. 3 And such bond given for such wine to be distilled into brandy, or made into vinegar, shall be discharged on the production of certificate from the proper officers of excise, that such wine has been so made use of, within three months after the same shall have been delivered out of such warehouse. s. 3. WINE. cates. If any person shall counterfeit any certificate, or produce to any Forging certifi officer of customs, or excise, or make use of any forged certifi cate, or if any officer of customs or excise shall connive at such tificate being so forged, produced, or made use of, he shall for. feit 2007. s. 5. And if after the shipping of any such wine, the same shall be Wine, if ununshipped or laid on land, or put into any other vessel, or boat, laden in the within this kingdom (shipwreck or other unavoidable accident kingdom, after it is shipped, excepted), then, above the penalty of the bond, all such wine, to be forfeited with treble the value, shall be forfeited, and may be seized $. 6. II. The duties of excise and inland regulations. These duties, and the inland provisions for securing and collecting the same, are arranged under the following heads: with treble the value. |