9 Ann. c. 12. §14. The planter or owner shall in six months after the hops Payment of the shall be cured, bagged, or weighed, pay off the duties, on pain of double duty, two-thirds to the king and one-third to the informer. duties. 7 G. 2. c. 19. Adulterating hops. 9 Ann. c. 12. Using other things instead of hops. Penalties how to be recovered. 9 Ann. c. 12. Hops liable to distress for the duties and penalties. 6 G. 2. c. 37. Cutting hopbinds. 43 G. 3. c. 69. Importation and exportation. By 7 G 2. c. 19. § 2. if any person shall mix with hops any drug or other thing to alter the colour or scent, he shall forfeit 51. a cwt. (P.) R. v. Pack. T. 35 G. 3.—6 T. R. 374. The defendant was convicted on the above act in the penalty of 51. for putting in the fire by which 100 cwt. of hops were drying, a quantity of sulphur and brimstone to alter the colour thereof, the vapour and fumes of which ascended to the hops placed over such fire, and, the hops being then in a moist state, fixed to the bops and made them appear brighter. L. Kenyon was clearly of opinion that this was an offence within the act of parliament, even though the vapours were a melioration of the hop (which was not the case), and the conviction was affirmed.-[The vapour of the brimstone gives a false colour and a false value to the hops.] By 9 Ann. c. 12. § 24. no common brewer, innkeeper, or victualler, shall use any broom, wormwood, or any other bitter ingredient, in brewing beer or ale for sale, to serve instead of hops, on pain of 201. (except the infusing of broom or wormwood into beer or ale by the retailer, after it is brewed and tunned, to make it broom or wormwood ale or beer. And see tit. (Ale, &c.) ante. The penalties aforesaid (where not otherwise directed) shall be recovered and mitigated as by the laws of excise (a) and distributed half to the king and half to him that shall sue. 9 Ann. c. 12. § 26. 24 G. 2. c. 40. § 29. 26 G. 3. c. 5. § 8, - 59 & 40 G. 3. c. 81. § 11. And by 9 Ann. c. 12. § 19. all hops in the custody of any planter or owner, or persons in trust for him, shall be liable to the duties in arrear and to the penalties, in the same manner as if the debtor or offender were the lawful owner. By 6 G. 2. c. 37. § 5, 6. if any person shall unlawfully and maliciously cut any hop-binds growing on poles in any plantation of hops, he shall be guilty of felony without benefit of clergy. Which offence is treated of more at large in the title Black Act, vol. I. page 288, V. (8.) Leather. (b) [2 Ann. c. 11. § 28. 3. 26 G. 3. c. 77. § 8. 3. C. 5 G. 3. c. 43. 35. - 24 G. 3. 28 G. 3. c. 37. § 15. 31 G. 3. c. 43. § 7, - 34 G. 3. c. 63. 35 G. 3. c. 97. 38 G. 3. c. 54. § 10.41 G. 3. (U.K.) c. 91. § 10. 12. 16-18. 26. - 43 G. 3. c. 69. § 7. 8. 52 G. 3. 143. C. c.103. 55 G. 3. c. 30..-C. 69.-c.113. § 12. 59 G. 3. c. 32..—c. 105. § 3.] By 43 G. 3. c. 69. a duty is laid upon all hides and skins, vellum, and parchment tanned in Great Britain; and drawbacks allowed on (a) For which see ante, Sect. III. (b) See also title " Leather," Vol. III. the exportation thereof. Sched. (A.) and other duties are also imposed by 49 G. 3. c. 98. and 52 G. 3. c. 94. And by 9 Ann. c. 11. § 6. 44. after the duty shall be paid on 9 Ann. c. 11. importation, the officers of the customs shall cause every hide or skin to be marked, to denote the payment of the duty. But by the 15 G. 3. c. 35. raw or undressed goat skins may be 15 G. 3. c. 35. imported for five years duty free; which act is by 31 G. 3. c. 43. §7. made perpetual. The said several duties for and upon all hides and skins, and parts and pieces of hides and skins, tanned, tawed, or dressed, to be paid by the tanners, tawers, and dressers of hides and skins respectirely. And the duties upon vellum and parchment to be paid by the respective makers thereof. And certain drawbacks are allowed on the exportation thereof by 56 G. 3. c. 110. stat. 56 G. 3. c. 110. § 1. § 3. Which said drawbacks shall be paid, in the like manner and by the means and methods as former drawbacks; and every fine and forfeiture for any offence against the acts in force, shall be applied to the drawbacks hereby granted. By tanned hides or skins, or pieces thereof, are meant only such as are tanned in wooze made of the bark of trees or shomack; and by hides and skins dressed in oil are meant such as are made into leather in oil, or with any materials whereof the chiefest ingredient shall be oil; and by tawed hides or skins, are meant such as are dressed or made into leather in allum and salt, or meal or other ingredients, properly used by the tawers of white leather. 9 Ann. c. 11. § 3. [N.B. By 34 G. 3. c. 63. Samuel Aston is allowed to tan hides and skins in a particular manner, as mentioned in his letters patent. And by 35 G. 3. c. 97. all hides and skins tanned by the said method, or by any method whatever, shall be deemed to be within the meaning of the acts relating to the duties on hides and skins.] And by 43 G. 3. c. 69. every tanner shall take out a licence annually, for which he shall pay, if within the bills of mortality, 51. (and by 55 G. 3. c.30. 57. in addition,) elsewhere 21. 10s. (and the further sum of 2l. 10s. by 55 G. 3. c. 30.) on pain of 30l. 24 G. 3. c. 41. sess. 2. § 1. 9 Ann. c. 11. What is meant by hides tanned, dressed in oil, and tawed. 43 G. 3. c. 69. Licenses to be taken out by tanners. Every tawer shall take out a licence annually, for which he Tawers. shall pay 17., and 17. additional by 55 G. 3. c. 30. on the penalty of 101. Id. And every dresser of hides in oil shall take out a license annually, Dressers in oil. for which he shall pay 21., and 21. additional by 55 G. 3. c. 30. on the penalty of 201.* İd. And every currier shall take out a licence annually, for which he Curriers. shall pay 21., and 21. additional by 55 G. 3. c. 30. on the penalty of 201. lum. And every maker of vellum or parchment shall take out a license Makers of velannually, for which he shall pay 17., and 17. additional by 55 G. 3. c. 30. on the penalty of 10l. Id. § 7. And every person who shall take out such licenses shall Licenses to be renew the same annually, ten days at the least before the end renewed an 43 G. 3. c. 69. Persons in part nership. 53 G. 3. c. 103. Transfer or re newal of licence. 2 Ann. c. II. Who deemed tawers or dressers. 9 Ann. c. 11. § 8. Provided, that persons in partnership need only take out one license for one house. (a) And by stat. 53 G. 3. c. 103. upon the death of any person licensed, or upon the removal of any person from the house or premises in which his licence shall authorize him to make or manufacture, deal in, vend, or sell, any exciseable commodity, any one of the commissioners of excise, or the proper collector and supervisor, may authorize the executors, administrators, or the wife or child of the deceased person, or the assignee or assigns of the person removing, to carry on the trade in the same house or premises during the residue of the term for which such license was granted. By 2 Ann. c. 11. § 28. collar-makers, glovers, bridle-cutters, and others, who dress skins or hides, or pieces thereof, in oil, allum, and salt, or meal, or other ingredients, and who cut and make the same into wares, shall be accounted tawers or dressers By 9 Ann. c. 11. § 3. any hide or skin which hath once paid No leather to be the duty, under one denomination, shall not be charged under any other denomination. twice charged. Officers for these duties. Places of work ing to be entered. Officers to enter and survey. 41 G. 3. c 91. Hides found in unentered place. Penalty 10cl. 9 Ann. c. 11. Notice of removing to the place of drying. § 13. 38. The commissioners of the treasury shall appoint commissioners of these duties, who shall have the same powers as the commissioners of the excise. § 15. Tanners, tawers, curriers, or dressers of hides or skins, and makers of vellum or parchment, shall give notice in writing to the officer of their names and places of abode, and of their tanhouses, yards, workhouses, mills, or other places, where they intend to tan, taw, or dress hides or skins, or make vellum, or parchment, before they use the same, on pain of 50l. § 17. And if any person shall not make due entry, and give account of the hides and skins, or shall use any private tanyard, workhouse, pit, fat, mill, or place, he shall forfeit 201. and the goods found in such private tan-yard or place not entered, or the value thereof, shall also be forfeited. § 17. The officers, at all seasonable times in the day-time, may enter into any tan-yard, workhouse, warehouse, mill, or other place; and if the owner or occupier shall refuse him entrance, he shall forfeit 107. And by 41 G. 3. (U. K.) c. 91. § 10. if any hide or skin, tanned, tawed, or dressed in oil, shall be found in any place (except on entered premises) without having thereon the stamp, denoting the charging of the duty, the same shall be forfeited and seized; and the person in whose possession it shall be found shall for each offence forfeit 1001. By 9 Ann. c. 11. § 16. the said tanners and others shall give notice to the officer of their places for drying and keeping hides or skins, vellum or parchment, and they shall give two days notice in writing to the officer, before they take the said goods out of the mill, wooze, liquor, oil, or other materials, or before the hanging up in order to be dried; and they shall permit the officers to take an account; and shall in two days after the taking out of the (a) N.B. The duties by 43 G. 3. c. 69. are granted without limitation of time. Those by 55 G. 3. c. 30. were limited to 5 April 1819; but by stat. 59 G. 3. c. 32 they are continued until 5 July 1822. wooze, mill, liquor, or other materials, and before the carrying 9 Ann. c. 11. away of the said goods from the place of drying, make entry with the officer of the number and quality, and verify the same on oath, to be administered by any justice or collector or supervisor; and they shall not remove any of the said goods from the place of drying until the duty be first charged, entered, and marked. §17. If any person shall not send such notice of taking the goods out of the wooze or other materials, or not make due entries, or remove any the said goods contrary to this act, he shall forfeit 201. and such goods, or the value thereof. Penalty for neglect. Concealing to avoid the duty. Shaving hides. 56 G. 3. c. 110. § 17. If any tanner or other such person shall conceal any hide or skin, vellum, or parchment, or any part thereof; he shall forfeit 201. and also the goods concealed, or the value thereof. § 12. Prohibits the shaving of hides before the same be thoroughly tanned, which provision is repealed by stat. 56 G. 3. c.110. § 4. which enacts, that it shall be lawful for any entered tanner to take out of the wooze and shave any hide or skin, or to cut and separate therefrom the thin parts: Provided, that such tanner shall give six days pre- Notice to be vious notice in writing to the officer of excise under whose survey given to the prohe shall then be, of his intention so to do, specifying the day and per officer. hour when he will take such hides or skins out of the wooze, and the number to be taken out, and whether to be taken out for being shaved, or for the thin parts to be cut off; and if any tanner shall take any hides or skins, or parts or pieces of hides or skins, out of the wooze for either of these purposes, or for any other except by shifting the same into other wooze, or shall remove or conceal any hide or skin, or any piece or part thereof, not being the shaving thereof, from the sight or view of the officer, so that the duties shall not be charged, he shall forfeit 2001. purpose, By 9 Ann. c. 11. § 18. tanners and other the said persons shall keep sufficient and just scales and weights; and sworn officers shall be appointed for the weighing and other matters to be performed at every such yard or dressing place. Penalty on tanners removing or concealing hides from the view of the officer, 200l. 9 Ann. c. 11. Tanners to keep weights. scales and Penalty for § 26. And if he shall not keep just scales and weights, or shall not permit his hides or skins to be weighed, or neglect or refuse to neglect. bring them to the scales, or to assist at the weighing; he shall forfeit 501. scales. By the 10 G. 3. c. 44. § 1. if he shall use false or insufficient 10 G. 3. c. 44. scales or weights, he shall forfeit 100l.; but not to be prose- Using false cuted both on this and any former act: and by the 28 G. 3. c. 37. § 15. the same shall be forfeited, and may be seized by any officer. And by 26 G. 3. c. 77. § 8. if in the weighing of stock he shall put any other substance therein, or shall forcibly hinder or by any contrivance prevent such officer from taking a just account, he shall forfeit 1907. By 9 Ann. c. 11. § 19. tanners, and other the said persons, shall before any the said goods be removed from the place of dressing, drying, or keeping, give two days notice in writing to the officer (for giving of which notice he shall not be obliged to go further than the next market town); and shall permit the officer to weigh the goods chargeable by weight, and bring the same to the scales, and assist in weighing; and shall permit the officer to take an account 26 G. 3. c. 77. Cheating or ob structing of ficers. 9 Ann. c. 11. Duty to be asremoval. certained before 9 Ann. c. 11. $ 19. Charge by the officer. Leather to be marked. In what part to be marked. Removing be fore marked. 9 Ann. c. 11. 5 G. 1. c. 2. 38 G. 3. c. 54. Counterfeiting the stamp. 52 G. 3. c. 143. 5 G. 2. c. 2. Leather stamped to be kept sepa rate. 56 G. 3. c. 110. Hides taken out be hung up sepa shall ascertain the value of such goods as are to be charged ad valorem, by his oath, to be taken before a justice of the peace for the said officer. § 20. And after the duties are ascertained by weight, tale, or value respectively, the officer shall enter the same in a book, and make return thereof to the commissioners, or to whom they shall appoint, leaving a true copy thereof, under his hand, with such tanner or other person. § 21. Immediately after the duty shall be ascertained, and entry thereof made, the officer shall cause every hide or skin, and every piece of a hide or skin, and all vellum and parchment, to be marked. § 22. If such tanner or other person shall desire the mark to be made on any particular part of the hide or skin, the officer shall mark it accordingly. § 26. If any tanner or other such person shall remove from his yard or drying place any the said goods before the duty shall be charged, and before they be marked; or if any buyer shall carry away the same before they be marked, he shall forfeit 501.; and the said goods so unlawfully sold or removed shall also be forfeited. By 9 Ann. c. 11. § 44., 5 G. 1. c. 2. § 9., & 38 G. 3. c.54. § 10. if any person shall counterfeit the stamp, or the impression of the same, or knowingly sell any of the said goods with a counterfeit stamp or impression; he shall be guilty of felony without benefit of clergy. By 52 G. 3. c. 143. § 1. in all cases where any act committed in breach of any part of the laws for collecting the revenue would, by the laws in force, subject the offender to suffer death as guilty of felony, without benefit of clergy, such act shall be deemed to be felony with benefit of clergy, and punishable only as such, unless declared to be felony without benefit of clergy by this act. To prevent frauds between the officers and dealers, by 5 G. 2. c. 2. § 10. all tanners, tawers, and dressers of hides, skins, vellum, and parchment, shall keep those which have not been stamped from those which have, and also those which have been last stamped from those which have been stamped before, for 24 hours within the bills, and for two days elsewhere; unless they shall have sooner been weighed and taken account of by the surveyor or supervisor; on pain of 101. By 56 G. 3. c. 110. § 6. every tanner, tawer, or dresser of hides or skins, or pieces or parts of hides or skins, shall hang of the wooze to up such hides, &c. which he shall take out of the wooze for that rate from others purpose, separate from all hides, &c. hung up to dry, or taken out till an account is of the wooze for that purpose, on any former day, and shall keep taken, penalty the same separate until the surveying officer shall have taken an 100l. account thereof; on pain of forfeiting the sum of 1001. 5 G. 3. c. 43. Hides or skins not to be removed till 24 hours after stamped. And by 5 G. 3. c. 43. § 21. no tanner, tawer, or dresser, shall remove from his yard or drying place, or from his entered store rooms, any hides or skins, before the expiration of 24 hours from the stamping thereof, unless the same shall sooner have been weighed by the supervisor or surveyor, in order that they may have an opportunity to re-weigh the same after the inferior officers: And if any additional weight shall be found, the said hides or skins, |