Officers may

tea removed.

were condemned as forfeited, and expressing the quantity and quality, and where the inland duties, or at what port the customs were paid for such cocoa-nuts, or where the said coffee, tea, cocoa-nuts, or chocolate, were condemned, or of whose stock in hand the same was part, on forfeiture thereof, and treble the value, together with the package containing the same. 10 Geo. 1. c. 10. s. 11.

And where any of the said goods shall be sold in any of the entered places, in any quantity above six pounds, the officers of excise, shall on request of the seller, without fee, give the buyer a certificate, expressing the quantity, and the names of the buyer and seller, and that the duties have been paid, or that such cocoa-nuts have been duly entered with the officers of the cus toms, or had been condemned as forfeited, as aforesaid; which certificate shall be left with the officer of the division to which the same is to be carried. s. 15.

And no coffee, tea, cocoa-nuts, or chocolate, exceeding six pounds weight, shall be removed by land or water, without a permit signed by one of the officers of excise, signifying the pames and abodes of the buyer and seller, and the quantity and species of the commodity, (and if the tea is bohea, that the same is black; and if not bohea tea, then that the same is green tea. 12 Geo. 3. c. 46. s. 5.) and that the inland duties have been paid, or that the cocoa-nuts have been duly entered, on pain of forfeiting all such commodities, with the package; which permit shall be left with the officer of the division, to which the same shall be carried. s. 16. 35.

And when any dealer shall have taken out any permit for take samples of removing tea from his own stock, to the stock of any other dealer, the officer may take a sample (not exceeding two ounces or less than one, to be sealed by the trader, if he think fit, in the presence of the officer) out of each parcel intended to be removed, paying according to the price such tea shall then be sold for and if such dealer refuse to suffer such officer to take such sample, or deliver a sample, not being the very tea so to be sent away, he shall forfeit 201. 21 Geo. 3. c. 55. s. 25.

Dealers returning tea.

And if any dealer, who shall have received into his stock any tea with a permit, shall see cause to return the same, he may within twenty-four hours after, give twelve hours notice in writing to the officer, of his intention to return the same, expressing the occasion, and such officer is to attend ; and so soon as he shall have taken an account of the quality and quantity, the dealer shall in his presence repack the tea, and write on the outside of the package his own, and the christian and surname of the person, or firm of the company from whose stock the same was received, and likewise the words returned tea; and the officer is to underwrite his own name, and mark the package; and shall then, and not before, grant a permit to accompany the

said tea, expressing the quantity and quality,occasion of returning, mark and names, and also the time for it to be in force : and if such tea be returned, or returning, without such permit, or to any other person than from whom it was first received, or it be not the identical tea received; the same, together with the package, shall be forfeited, and the party returning the same shall forfeit 100. 8. 24.

And no tea whatever shall at any time be removed from any No tea to be part of this kingdom, not within the limits of the weekly bills removed, either of mortality, or the chief office in London, to any place within by permit or the said limits; whether with or without a permit, on forfeiture without, from thereof, with the packages and vessels, boats, horses, cattle, and Parts out of, to carriages, removing the same, which may be seized by any officer the bills. of excise. 22 Geo. 3. c. 68. s. 21.

parts within

And if any tea, exceeding six pounds weight, shall be found Hours of reremoving, unless from 29th September to 25th March yearly, moval. between seven in the morning and five in the evening; and from 25th March to 29th September, between five in the morn ing and seven in the evening (except it be by a known common stage coach, waggon, or other stage carriage, which usually travel out of those hours) the said tea, and the package, whe ther accompanied with, or without a permit, and all cattle and carriages made use of in removing the same, shall be forfeited, and seized by any officer for the inland duties. 21 Geo. 3. c. 55.

$. 26,

All dealers in and sellers of tea, shall mark each canister, Dealers to bag, jar, tub, box, cask, or other package, in which they shall mark their keep any bohea, congo, souchong, or pekoe tea, with the word canisters. BLACK, and in which they shall keep any other kind of tea, not being bohea, congo, souchong, or pekoe tea, with the word

GREEN. 12 Geo. 3. c. 46. s. 1, 2.

The officers may at all times, by day, enter into the ware Accounts to be houses, and by weighing, gaging, or otherwise, take account taken by the of the quantities and sorts of the said commodities; in the weigh- officers. ing whereof the owners or some on their behalf shall be aiding to the officers, and keep weights and scales to be made use of by the officers; and if any dealer shall refuse the officers to enter, or shall not keep weights and scales, or shall keep false weights or scales, or neglect to assist the officers in weighing, or obstruct any of them in the execution of the powers given by this act, the offender shall forfeit 100%.; and also the scales and weights, which may be seized by any officer of excise. 10 Geo. 1. c. 10. 8. 12. 10 Geo. 3. c. 44. s. 1. 28 Geo. 3. c. 37. S. 15.

And moreover, if they before or after, or in weighing of the stock, put any other substance into the stock weighed, whereby the officer may be hindered from taking a just account of such stock, or shall forcibly obstruct, or, by any contrivance, prevent VOL II.

G

Increase since last survey.

Dealers to keep

account of goods sold.

or impede such officer, they shall forfeit 100l. 26 Geo. 3. c. 77.

s. 8.

And the officer who shall survey such stock, shall keep a separate account of the BLACK tea and of the GREEN tea; and if he find any increase, either of green or black tea in the custody of any dealer, over the quantity of each sort found at the last survey, it shall be deemed to be made by tea, for which no duties were paid, and privately brought in without permit: and so much of either the green tea or black tea as shall be found increased, shall be forfeited, and seized by such officer, unless the owner make it appear that the said increase was made by tea brought in with a permit or certificate of the payment of the duties. 12 Geo. 3. c. 46. s. 3.

And it is further provided by 21 Geo. 3. c. 55, That if any officer of excise shall discover any increase in the stock of any dealer in, or seller of coffee, tea, chocolate, or cocoa-nuts, above the quantity found at the last preceding survey, such in. crease, whether mixed or unmixed, shall be deemed to be made by a commodity, for which no duty was paid, and privately brought in; and such increase shall be forfeited, and a quantity equal thereto seized by the officer; and the party shall also forfeit 201. s. 29.

All dealers in coffee, tea, cocoa-nuts, and chocolate, and all makers of chocolate, and all coffee and chocolate-housekeepers, who sell or consume the same in small quantities, under the weight of six pounds, shall keep an account of all such goods which they shall sell or consume in each day, (keeping the accounts of THE BLACK and of THE GREEN tea separate. 12 Geo. 3. c. 46. s. 4), and every night enter in a book an account of the gross quantities of the said commodities retailed or consumed in that day in small quantities under six pounds; and they shall also keep one other book wherein they shall enter each parcel of such goods above the weight of six pounds which they shall sell in each day (making separate entries of the black tea and of the green tea, 12 Geo. 3. c. 46. s. 4): which books shall be prepared and delivered on demand to the dealers by the com missioners but no dealer shall have more than one such book of each sort at a time: and when the books shall be filled up, they shall be returned to the officer, on the oath of the dealer or servant who kept the same, of the truth of such entries, whereupon new books shall be delivered: and these books shall lie open to be perused by the officers. And if any dealer shall neglect to keep such books, and wake such entries, or shall not permit the officers to inspect them, or shall not return the books, or shall make any false entry, he shall forfeit 1007. Geo. 1. c. 10. s. 35.

10

And two commissioners, or any justice of the peace, on complaint of any officer, upon oath, that he suspects any dealers

not to have made true entries in the books, (setting forth in such oath the causes of suspicion), may summon such suspected persons to appear with their entry-books, that such commissioners or justices may examine them upon oath, touching the entries; and any dealer who shall neglect to make such oath, or to attend such summons, shall forfeit 207. 11 Geo. 1. c. 30. 1. 12.

If any dealer shall conceal any of the said commodities from Dealers con. the view of the officers, with intent to defraud his majesty, the cealing goods offender shall forfeit the same, and treble the value thereof, and on survey by the officer. all canisters and packages containing the same, 10 Geo, 1. c. 10.

8. 39.

any

If any officer shall have cause to suspect, that any coffee, Power to tea, cocoa-nuts, or chocolate, is fraudulently concealed in search suspect. place, either entered or not entered: then if such place be with el places. in London, or the bills of mortality, upon oath made by such officers, before two commissioners; or elsewhere, before a jus tice of peace, setting forth the ground of suspicion, the commissioners or justice may by warrant authorise the officer, by day or by night, but if by night then in the presence of a peace officer, to enter into such places, and to seize and carry away all such goods which he shall find concealed, together with the packages; and if any person shall hinder the officers from entering, or in seizing and carrying away such goods, he shall forfeit 1001. s. 13.

ficers.

And if any person shall assault or hinder any officer of the Assaulting of Customs, or for the inland duties, in the seizing of the same, or shall by force rescue any of the said commodities after seizure, or stave, break, destroy, or damage any vessel or package wherein the same shall be contained, he shall forfeit 50l. s. 40. or the party may be prosecuted for a misdemeanor, under 19 Geo. 3. c. 69. s. 10. See Title SMUGGLING, Sec. iv.

No dealer in tea, or manufacturer or dyer thereof,shall coun- Adulterating terfeit or adulterate tea, with terra Japanica, or any drugs, tea. nor shall mix with tea any leaves, other than leaves of tea, on pain of forfeiting the tea, and also the sum of 100/. 11 Geo. 1. c. 30. s. 5.

And if any dealer in tea shall dye or manufacture any sloeleaves, liquorish leaves, or the leaves of tea that have been used, or the leaves of any other plant in imitation of tea, or shall mix or dye such leaves or tea with terra Japanica, sugar, mes lasses, clay, logwood, or other ingredients, or shall sell or expose to sale, or have in his custody, any such leaves in imitation of tea, or any such dyed leaves or tea mixed with other ingre dients, he shall for every pound of such leaves or mixed tea fors feit 101. 4 Geo. 2. c. 14. s. 11.

Also by 17 Geo. 3. c. 29, If any person, whether a dealer in or seller of tea, or not, shall die or manufacture any sloe leaves, liquorish leaves, or the leaves of tea that have been usel, or

the leaves of any ash, elder, or other tree, shrub, or plant, in imitation of tea, or shall mix or dye any such leaves with terra Japanica, copperas, sugar, melasses, clay, logwood, or with any other materials whatsoever, or shall sell, or offer to sale, or have in his possession, any such leaves in imitation of tea, or any such coloured leaves, or any leaves that shall be dying, or manufacturing in imitation of tea, and shall be thereof convicted upon the oath of one witness before one justice, such person shall, for every pound of such leaves, forfeit 51.; and upon non-payment thereof, such justice shall commit him to the common gaol,for not exceeding twelve, nor less than six months, or until the penalty shall be paid. s. 11.

And if any person shall have in his possession any quantity (exceeding 6lb.) of sloe-leaves, or the leaves of ash, elder or any other tree, shrub, or plant, green, or manufactured, and shall not prove, to the satisfaction of the justice, that such leaves were gathered with the consent of the owners of the trees, for some other use, and not for manufacturing the same in imita tion of tea, and shall be thereof convicted, by the oath of one witness, before one justice, he shall, for every pound of such leaves, forfeit 5l.; and upon non-payment thereof, such justice shall commit him to the common gaol, for not exceeding twelve nor less than six months, or until the penalty shall be paid. s. 2.

If any officer of excise, or other person, shall have cause to suspect that any such leaves dyed or manufactured, or leaves dying or manufacturing in imitation of tea, or leaves intended so to be dyed or manufactured, shall be concealed in any place: then upon oath before one justice, setting forth the ground of suspicion, the justice may, if he judge it reasonable, by special warrant, authorise such officer or other person, by day or by night, but if in the night, then in the presence of a constable, to enter such place, and to seize and carry away as forfeited all such leayes which he shall find concealed, together with all waggons, carts, boxes, bags, tubs, or other vessels, or packages, containing the same: and the said justice, or any other, on proof of the premises, by oath of one witness, may by warrant order the said leaves so scized to be conveyed to some convenient place, and there to be burned or otherwise destroyed, and to order the said waggons, &c. to be forthwith sold, and the money arising by such sale, after deducting the charges of seizure and sale, and of the destroying the leaves, to be paid, one half to the informer, and the other half to the poor; and if any person shall hinder such officers or persons from entering, seizing, burning, or destroying, he shall forfeit 50%. on conviction thereof, by the oath of one witness, before one justice, and on non-payment, such justice shall commit him to the common gaol, for not exceeding twelve, nor less than six months,or until the penalty shall be paid. s. 3.