And countervailing duties to the like amount are imposed on bricks or on Irish bricks and tiles imported into Great Britain. 43 Geo. tiles imported 3. c. 69. Sched. B. 45 Geo. 3. c. 30, Sched.. B.

from Ireland.

And for all bricks and tiles made in Great Britain, for Drawbacks. which the duties, imposed in respect thereof, shall have been paid, and which shall be duly exported to foreign parts as merchandise, there shall be allowed a drawback of all the duties. 43 Geo. 3. c. 69. Sched. C. 45 Geo. 3. c. 30. Sched.

C.

But by 34 Geo. 3. c. 15, It shall be lawful for any person Certain tiles whatever to make for the sole purpose of draining wet or marchy r draining lands, tiles nineteen inches and three-tenths in length, and thir- land exempted teen inches and three-tenths in breadth, bent into a semi-elliptifrom duty. cal form, the inside of the crown of the arch thereof being not less than seven inches perpendicular from a straight line drawn from the one to the other side thereof after the same is so bent, and such sides not being at any part thereof more than five inches distant from each other on the inside, and tiles as nearly of the dimensions, and bent as nearly into the form aforesaid as may be, to be used for the purpose aforesaid, without being chargeable with any duty for the same, either under the former or this present act. s. 2.

Also by 42 Geo. 3. c. 93, It shall be lawful for any person whatsoever to make for the sole purpose of draining wet or marshy lands, free of the duties of excise, tiles not less than nine inches long, such tiles being in every other respect of the description and dimensions prescribed by the last act. s. 22.

All persons who shall make any bricks or tiles, shall, before Places of mak they begin to make, give notice in writing at the next office of ing to be euters excise, of their names and places of abode, and of the sheds, ed. workhouses, or other places where such bricks or tiles are intended to be made, and so, as often as such makers shall change their places of making, upon pain to forfeit one hundred pounds. 24 Geo. 3. sess. 2. c. 24. s. 4.

All bricks or tiles chargeable with the duties shall be taken Charging the an account of, and charged by the officer, whilst drying, after duties. being turned out of the moulds, and before removed to the kiln

or clamp for burning. 8.5.

And the officer shall, at all times, be permitted to enter into the fields, sheds, and other places where bricks or tiles shall be making, and shall take an account thereof, and make a report to the commissioners, leaving a copy (if demanded) with or for the maker, which report shall be a charge upon such maker; and if the officer neglect to give a copy of his charge, being de manded, he shall forfeit forty shillings to such maker. s. 11. And every maker of bricks or tiles shall, while the same are VOL. II.

F

Obstructing the

officer.

Allowance for waste.

Penalty on re

drying, place them in such manner, that the officer may easily take an account thereof; and if he shall place them in any irregular and unusual manner, with intent to make it difficult or unsafe for the officer to take the account, he shall forfeit 501. 25 Geo. 3. c. 66. s. 4.

And if any maker or his workmen, or other person, shall obstruct such officer in taking an account of such bricks or tiles, he shall forfeit fifty pounds. 24 Geo. 3. sess. 2. c. 24. s. 5.

And in general, if the maker or his servants, or any other person whatsoever, shall molest any of the officers in the execution of this act, the offender shall forfeit 50%. s. 14.

Every officer shall, in charging the duties, allow in their returns ten bricks or tiles in every hundred, which is to be a full compensation for all waste, losses, or damages. s. 6.

If any person who shall make any bricks or tiles, shall remove moving before the same to the kiln, clamp, or other place for burning, out of surveyed. the place where they were placed to dry, and before the officer shall have taken an account thereof, and charged the duties, he shall forfeit fifty pounds: and all bricks and tiles so carried away, and found in the possession of any maker, or dealer therein, or any person for their use, shall be forfeited, and may be seized, or the value thereof, and may be recovered, one moiety to his majesty, and the other to the seizer or informer. 25 Gco. 3. c. 66. s. 2.

Bricks survey

separate.

And the maker shall keep such bricks and tiles as have not been ed to be kept surveyed, separate from those which have, on pain of 50l. s. S. And if any of the said makers shall conceal any bricks or tiles, in any part of the operation of making, with intent to debricks or tiles. fraud of the dutics, the party offending shall forfeit 201. and also all such bricks or tiles found concealed, which may be seized by any officer. 24 Geo. 3. sess. 2. c. 24. s. 10.

Concealing

Entry of duties

Every maker shall, once in every six weeks, make entry in by the maker. Writing, at the next office, upon his oath or the oath of his chief workman, to be administered by the collector or supervisor, of all bricks and tiles by him made, within such six weeks, there in distinguishing the different sorts, and if he be not the owner, then the names and abode of the owners, on pain to forfeit fifty pounds; but no person, for making such entries, shall be obliged to go further, than the next city or town to the place of making. s. 12.

Payment thereof.

Overcharges.

And every person who shall make such bricks or tiles, shall within six weeks after such entry, pay off the duties, upon pain of forfeiting double duties, and if such person after such default, shall carry away such bricks or tiles, before he hath paid off his duties, he shall forfeit double the value of the goods carried away. s. 13.

But the commissioners of excise or appeals, or justices of peace, upon complaint by any party of any overcharge returned upon him by the gagers, shall bear and determine such complaint,

ind examine witnesses on oath, and by due proof, discharge the party of so much as shall be made out before them. 1 Will. &Mar. sess. 1. c. 24. s. 13. 24 Geo. 3. sess. 2. c. 24. s. 21.

Goods liable to

And all bricks and tiles, and the materials for making the arrears of dusame, and all tools, implements, and utensils used in making ties and penal the same, in the custody of such makers, shall be liable to the ties. duties owing by them, and also to all penalties relating to the duties, as if the debtor or offender were the true owner of the Jame, 24 Geo. 3. sess. 2. c. 24. s. 15.

The penalties are to be recovered or mitigated by law of Recovery of excise, or in any court of record at Westminster, and applied penalties. one moiety to the king, the other to the informer. s. 21.

4. Candles.

Every chandler or maker of candles for sale other than Licence duty wax candles, shall take out an excise licence as after men- on tallow tioned, and pay for the same annually (43 Geo. 3. c. 69. chandlers. Sched. A.)

100

And every maker of wax candles or spermaceti candles for Wax-chandsale, shall take out a like licence, and pay for the same annually lers. (43 Geo. 3. c. 69. Sched. A)

600

And every dealer in or seller of wax or spermaceti candles, Dealers in wag not being a maker of such candles, shall take out a like licence, candles. and pay for the same annually (43 Geo. 3. c. 69. Sched.

A)

0 10 6

There shall be also paid for every pound weight avoirdupois Duties on of candles of tallow, and other candles whatsoever, except candles. wax and spermaceti candles, made in Great Britain, (43 Geo.

3. c. 69. Sched. A) or imported from Ireland, (39 and 40 Geo. 3. c. 67, Sched. A)

- 0 0 1

And for every pound weight avoirdupois of candles made in Great Britain of wax or spermaceti, or which are usually called or sold for either wax or spermaceti candles, notwithstanding the mixture of any other ingredients therewith (43 Geo. 3. c. 69, Sched. A) or imported from Ireland (39 and 40 Geo. 3. c. 97. Sched. A) 0 0 34

And for all candles made in Great Britain of tallow or Drawback. other materials than wax or spermaceti, and of wax or spermaceti candles, or candles usually called or sold for wax or spermaceti candles, made in Great Britain, for which the duties imposed in respect thereof shall have been paid, and which shall be duly exported to foreign parts as merchandise, there shall be allowed a draw back of all the duties. 43 Geo. 3. c. 69. Sched.

C.

The said duties on candles to be paid by the makers thereof.

But small rush lights made by persons to be used in their own Exemption houses, once dipped or drawn through grease, and not through from duty.

Oil not to be used in lieu of Candles.

Compounding abolished.

No person to make wax

dles, or deal therein, without

melted tallow, and not made to sell, shall pay no duty. 9 Ann. c. 6. s. 11. 24 Geo. 3. sess. 2. c. 11. s. 5.

And during the continuance of the duties upon candles, no person shall use in the inside of his house, any lamp, wherein any oil or fat, other than oil made of fish, within Great Britain, shall be burned for giving light, under the penalty of 40s. 8 Ann. c. 9. s. 18.

And all powers, to the commissioners or others given, to compound with any person, for the duties on candles, were taken away by 24 Geo. 3. sess. 2. c. 11. s. 10.

No person shall by himself, or any other person for his be nefit, either publicly or privately, make, trade in, or sell spermaceti can- any wax or spermaceti candles, without first taking out a li cence, and paying the duties. 24 Geo. 3. sess. 2. c. 36. s. 11. Which said licences, within the limits of the chief office, shall be granted by the commissioners, or such person as they shall appoint, and elsewhere by the collectors and supervisors, upón payment of the duties. Ibid.

a licence.

Every person who shall take out such licence, is to take out a fresh licence ten days before the expiration of twelve calen. dar months after taking out the first, and in the same manner, re. new every such licence from year to year. s. 12.

And if any person shall offer to make any wax or spermace. ti candles, or to trade in, or sell the same, without first taking out a licence and renewing the same, he shall forfeit 201. Ibid.

But persons in partnership, in one house, need not take out more than one licence. s. 13.

And no person taking out a licence for making such candles, shall be obliged also to take out a licence for selling the same. s. 14.

But no such licence shall authorise any person to make or to trade in such candles, in any other place than such wherein he shall dwell at the time of granting such licence. s. 13.

Makers of tal- And every chandler or maker of candles for sale, (other than low candles to wax) shall take out a like licence from the officers of excise, and obtain like li. renew the same annually, ten days at least before the end of the year, on pain of forfeiting 107. 42 Geo. 3. sess. 2. c. 41. s. 1. 7.

cencés.

Makers to enter their workLouses and utensils.

No maker of candles shall set up, change or make use of, any melting-house, warehouse, or place for making or keeping candles, or for melting or keeping any wax, tallow, or other materials, or use any coppers, moulds, or vessels, without giving notice in writing at the next office of excise, on the penalty of 50%. 8 Ann. c. 9. s. 6.

And all candles, wax and tallow, found in private workhouses, and all private coppers and vessels, for which no entry is made,

or notice given, shall be forfeited, and the same, or the value thereof, shall be seized and recovered. s. 17.

And by 11 Geo. 1. c. 30, if any makers of candles shall use any place for making or keeping candles or materials, or any copper, vessel, or utensil for melting materials, without having made entry thereof at the office of excise, he shall for every such place, copper, vessel or utensil forfeit 1007. s. 23.

But by 25 Geo. 3. c. 74, No person within the limits of the What persons head office, shall be permitted to make candles, unless he oc- Aallowed to cupy a tenement of the yearly value of ten pounds, and for make entries. which he shall be assessed, and pay to the parish rates; and in any other part of the kingdom, where there are rates to church and poor, unless he be assessed and pay to church and poor; and no entry shall be of any avail, to any person not so qualified, or for any longer time, than he shall be qualified. s. 25.

If on demand by any officer of excise between five in the Officers power morning and eleven in the evening, or with a constable between to search entereleven in the evening and five in the morning, the doors are ed or uncntered places, not immediately opened, and if the officer be not immediately permitted to enter into any house, or place belonging to or made use of, either by any professed maker of candles for sale, or by private makers; and if being entered, all chests, boxes, and the like, are not upon his demand, immediately opened, or if he be not permitted quietly to search all such houses, and also all chests, or if, by keeping such houses, or such chests, fastened, or by any other means, the officer shall be obstructed in such searching, the offender shall forfeit 100%. 11 Geo. 1. c, 30. s. 24.

And the officers shall at all times, by day or by night, be permitted, upon request, to enter into the house, melting-house, warehouse, or other place used by any maker of candles, and by weighing or tale of the candles, or otherwise, to take an account thereof, in, like manner as such officers may now do in the day time. 24 Geo. 3. sess. 2. c. 11. s. 7.

But not between the hours of eleven at night and five in the morning, without the presence of a constable, unless such maker shall have any course unfinished, or in operation, or shall have any legal notice depending, of his intention to make any course between those hours, or shall have made any preparation for making any course. 27 Geo. 3. c. 31. s. 20.

vering candles

If any excise officer, on searching any unentered place shall Officer discofind candles made or making, or tallow or other materials melt- to have been ing or melted, or cotton or rushes spread, or any copper or privately made. other vessel for melting of tallow, or any mould warm with tallow, or other materials, such finding shall be sufficient evidence to convict the offender, of his having made use thereof, not being entered, and to subject him to the penalty of 100l. unless the party give to the commissioners or justices such satisfaction