dies. the package, found in any ship, or carrying in any carriage, Seizing of unwhere they have reason to suspect the same hath been made in entered cansome private work house, without payment of the duty; and if the party does not at the hearing of the information, make it appear that the duty hath been paid, the candles so seized shall be forfeited, with the package; and the person in whose possession the same are found, shall forfeit 51. for every hundred pounds weight. 23 Geo. 2. c. 21. s. 30. And if any officer of excise suspect that any candles be frau- Suspected pla dulently concealed, with intent to defraud his majesty of the ces to be duties, within London or Westminster, or the weekly bills of searched. mortality, upon oath made by him before two commissioners, or out of such limits, before any justice of peace, setting forth the ground of suspicion, it shall be lawful for the commissioners, or justice, by warrant, to authorise such officer by day or by night, but if in the night, in the presence of a constable, to enter into such place where he suspects such candles to be concealed, and seize all such candles which he shall then and there find so concealed, with the package; and if any person shall obstruct the officer, he shall forfeit 100l. s. 34. tered candles And if any person shall knowingly receive, buy, or have in And persons his possession, any candles, after removed from the places having unen. where manufactured, and where the same ought to have been in their posses charged, before the duty has been charged, or before such can- sion forfeit dles have been condemned as forfeited, the party offending, treble value. whether he have or pretend to have any property or interest therein, or not, shall forfeit the same and treble the value, to be taken at the rate the best goods do sell for in London. 26 Geo. 3. c. 77. s. 10, 11. And all the said fines, forfeitures and penalties (not otherwise Recovery of directed) may be recovered and mitigated by law of excise, or penalties. in the courts at Westminster, and shall be distributed half to the king, and half to him that shall inform or sue. 8 Ann. c. 9. s. 28. 11 Geo. 1. c. 30. s. 39. 24 Geo. 2 c. 40. s. 33. 24 Geo. 3. sess. 2. c. 11. s. 13. 24 Geo. 3. sess. 2. c. 36. s. 17, 25 Geo. 3. 4.74. s. 33. 26 Geo 3. c. 77. s. 19. 27 Geo. 3. c. 31. s. 31. 5. Coffee, tea, cocoa-nuts, and chocolate. Every person trading in, vending, or selling coffee, tea, cocon Duty on dealnuts, or chocolate, shall for every licence by them taken out er's licences, as hereinafter mentioned, pay (43 Geo. 3. c. 69, Sched. A.) the annual sum of 056 Duty on cocoa And for every lb. weight avoirdupois of cocoa-nuts of 0 1 10 Duty on coffee. Duty on tea. -imported by the East India company 0 2 0 And for every lb. weight of all other cocoa-nuts imported into Great Britain 03 0 For every lb. avoirdupois of Irish cocoa, cocoa-paste, or chocolate imported (39 and 40 Geo. 3. c. 67.) 0 2 43 Geo. 45 Geo. Total. For every lb. weight avoirdu- 3. c. 69. 3. c. 30. pois of COFFEE, of the growth Sched. A. Sched. A. or produce of any British COlony or plantation, imported L. s. d. L. s. d. L. s. d. into Great Britain -imported by the East India company And for every lb. weight avoirdupois of all other coffee 0 1 10 0 6 0 1 7 0 1 6 0 0 6 0 20 imported into Great Britain 0 2 0 0 0 6 0 2 6 * The said duties to be paid by the importers or proprietors of all cocoa-nuts and coffee imported, and not exported from the warehouses, in which the same shall have been lodged on importation, according to the acts. 10 Geo. 1. c. 10. & 35 Geo. 3. c. 118 +. For and upon all tea, which shall be sold in Great Britain by the East India company for less than 2s. 6d. per lb. weight avoirdupois, 15. per cent. to be computed on the gross prices, at which such tea shall be sold. (43 Geo. 3. c. 69.) Sched. A. Additional duty thereon (46 Geo, 3. 4. 38,) Total L. 15 0 0 30 0 0 £. 45 per ct. And for and upon all tea, which shall be sold in Great Britain by the East India company for 2s. 6d. per lb. weight or upwards 457. per cent. to be computed upon the gross prices at which such tea shall be sold (43 Geo. 3. c. 69 Sched. A) - L. 45 per ct. The said duties on tea to be paid by the purchasers of the said tea, to the East India company, and by the company to the commissioners of excise.‡ The commissioners of excise may appoint officers to attend at the East India company's sales, and take an account of the * Besides these duties of excise, cocoa nuts and coffee are also subject to a duty of customs on importation. cent. + Which see under head Importation, ante. Tea is also subject to a duty of customs by 43 Geo. 3. e. 68. of 5%. per names of the buyers and prices, and make report thereof to the commissioners, from whence the duty shall be ascertained; and to prevent mistakes, the officers may inspect the company's books. 18 Geo. 2. c. 26. s. 6. And every person declared the best bidder at such sale shall within the time hereinafter mentioned, deposit with the company or their clerk 40s. for every tub and chest of tea (and if it be bohea tea 41. per chest, 13 Geo. 3. c. 44. s. 2,) on pain of six times the value of the deposit, to be recovered in any court of record at Westminster, half to the king and half to the prosecutor; and such sale shall be void, and the tea put up again, within fourteen days; and all buyers who neglect to make such deposit, shall be incapable of buying any teas at the future sales. s. 7. And the time for paying such deposit, is enacted by 33 Geo. 3. c. 52. to be as after mentioned; that is to say, on all tea of which any person shall be declared the best bidder, on the Monday and Tuesday of each week, in which any sale of tea shall be made, the said deposits shall be paid at or before three of the clock in the afternoon of the Saturday following; and on all tea sold on the Wednesday, Thursday, Friday, and Saturday, on or before three of the clock of the afternoon of the Tuesday following. s. 161. And, the commissioners of the treasury may grant licence to the East India company, to take out of the warehouse (without the same having been put up to sale) and to export to any of the British plantations in America, or to foreign parts, such quantities of tea as they think proper, discharged from the payment of any duties or customs whatsoever; if it be made appear to such commissioners, that there will be left remaining in the warehouses, not less than ten millions of pounds weight of tea. 13 Geo. 3. c. 44. s. 3, 4, 5, 6. For every lb. weight avoirdupois of chocolate made in Great Drawback ou Britain, of cocoa nuts imported, and for which the duties im- exportation of posed in respect thereof shall have been paid, and duly exported as merchandize to foreign parts, there shall be allowed (43 Geo. 3. c. 69, Sched. C) a drawback of 10d. chocolate. And for all teas for which the duties imposed in respect Drawback on thereof shall have been paid, and which shall be duly exported tea exported. as merchandize directly from the warehouses, in which the same shall have been lodged, upon the importation thereof, to Ire land, or his majesty's plantations or settlements in America, or the United States of America, or to the islands of Jersey or Guernsey, or to Gibraltar, or to any part or place on the continent of Europe, where there shall be a British consul reså lent, for the protection of trade, or to Africa, there shall be allowed a drawback of all the duties. 43 Geo. 3. c. 69. (Sched. C.) are to be li- Houses where coffee, tea, co Coa nuts and chocolate are sold, to be entered. No person shall presume either publicly or privately to trade in, sell or vend any coffee, tea, or chocolate, without first taking out a licence, and paying the duty; and such licence shall be granted, if within the limits of the chief office of excise in London, under the hands and seals of two commissioners, or of such persons, as they shall appoint; elsewhere under the hands and seals of the collectors and supervisors of excise respectively such licence to be renewed annually ten days at least before the expiration of the former: and if any person shall trade in,or sell any coffee, tea, or chocolate, without taking out such licence,and renewing the same yearly as aforesaid, he shall forfeit 201. 20 Geo. 3. c. 35. s. 14, 15. But persons in partnership and carrying on business in one house or shop only, shall not be obliged to take out more than one licence, and no licence shall impower any person to sell in any other house or place, thun that wherein he shall dwell at the time of granting such licence. 20 Geo. 3. c. 35. s. 16. Every druggist, grocer, chandler, coffeehouse-keeper, or other person who shall become a seller or dealer in coffee, tea, and cocoa-nuts, or a maker or seller of chocolate, either by wholesale or retail, shall, before he take any of the said commodities into his possession, make entry in writing, of all storehouses, shops, rooms, and other places, intended to be used by him, at the office for the division, on pain to forfeit 2001. and also all such goods found therein, with the canisters, bags, and packages. 10 Geo. 1. c. 10. s. 10. And by 11 Geo. 1. c. 30. s. 4, Every person who shall keep a public house, shop, cellar, or warehouse, for selling of brandy or strong waters, and have in his custody any coffee, tea, cho colate, or cocoa-nuts, exceeding six pounds of any of the said commodities, shall be deemed a dealer in the said commodities within the stat. 10 Geo. 1. c. 10. And no entry of any shop, place or utensil, for carrying on the trade of a dealer, shall be deemed a legal entry, unless it be made in the name of the real owner and trader: and the person acting as visible owner or occupier, or principal manager in the trade, shall be deemed the real owner and trader, and subject to the duties and penalties. 18 Geo. 2. c. 26. S. 8. And words And every druggist, grocer, chandler, coffee-house-keeper, paintedthereon chocolate-house-keeper, and other seller or dealer, or maker or to notify the seller of chocolate, shall cause to be painted, or written in large legible characters over the door of every place by him used, the And if any person, other than such as have duly made en- the words aforesaid, he shall forfeit 501. besides the penalties for dealing without entry. s. 21. No coffee, tea, cocoa-nuts, or chocolate, shall be sold or In what places exposed to sale, either by wholesale or retail, but in the waresuch goods are to be sold. houses or places so entered, or in the warehouses to be approved of by the commissioners of the customs, on pain of for. feiting all such goods, and treble the value, together with the canisters and packages. 10 Geo. 1. c. 10. s. 14. But this clause having been found ineffectual to restrain the selling of tea in small quantities, it is provided by 12 Geo. 3. c. 46, That the person so selling or exposing to sale any tea iu any other place than entered and approved, shall forfeit 10%. together with all such tea. s. 6. And if any dealer shall buy, or procure any one to buy for him, any tea, coffee, cocoa-nuts, or chocolate of any other per son than of a dealer, over the door of whose shop, such words shall be painted, he shall forfeit 100l. 19 Geo. 3. c. 69. 8. 19. But, no such dealer shall be subject to the said penalty, by reason of any purchase or transfer of any tea, coffee, or cocoanuts, whilst they remain in the warehouses, according to 10 Geo. 1. nor by reason of any purchase at any sale made by the East India company, or commissioners of customs or excise, or for the benefit of the insurers or proprietors, to defray the charges of salvage; nor by reason of any first purchase of prize teas. 8.20. And if any person, not being such dealer, shall buy, or pro- Penalty on pricure any other to buy for him, any tea, coffee, cocoa-nuts, or vate persons chocolate, (except at such sales, and in manner before provided) not buying at shops. of any other person than of such, over whose door, shop, warehouse, or place, such words shall be painted or written, such person shall forfeit 107. 8. 22. And if the person who sold any tea, coffee, cocoa-nuts, or Sellers may chocolate, to any dealer therein, or to any other person contra- informa against ry hereto, shall, within twenty days after such sale, and before buyers. information lodged against him, inform against the person who bought or procured any other to buy for him as aforesaid, he shall be discharged from all penalties for his own oilence. $. 22. or removing the sumc. No coffee, tea, cocoa-nuts, or chocolate, shall be brought Bringing such into any such shop, warehouse, or place, without first giving goods into the notice to the officer of the division, and leaving with him a certi- entered places, ficate, signed by the officer of the division, from whence the same shall be brought, that, in case of coffee, tea, or chocolate, the inland duties have been paid, or that the same have been condemned as forfeited, or was part of the stock in hand of some dealer; and in case of bringing in cocoa-nuts, that the same have been entered with the officers of the customs, or |