V. (19.) Tobacco and Snuff. [1 G. 1. st. 2. c. 46. § 1. 3. 4. 7.-5 G. 1. c. 11. § 22.8 G. 1. - § 8-10. 23. 25. 26. -47 G. 3. st. 1. c.25. c. 159. —53 G. 3. c. 88. c. 53. c. 74. c. 103.-55 G. 3. c.30.-59 G. 3. c. 32. N. B. The act of 29 G. 3. c. 68. regulating the importation, exportation, and manufacture of tobacco and snuff, being of great length, it is thought sufficient in this place to give a short account thereof only; and also of the act of 30 G. 3. c. 40. made to explain and amend the same; and for further information to those whom it may materially concern, to refer them to the acts themselves.] By which act of 29 G. 3. c. 68. § 1. 2. 171., the 20 G. 2. c. 13. -24 G. 2. c. 41. — 23 G. 3. 25 G. 3. c. 81.—and 26 G. 3. c. 11. c. 52. are repealed. And by 43 G. 3. c. 69. (Excise) all duties are repealed, and other duties are granted in lieu thereof. 43 G. 3. c. 69. Duties. N. B. Tobacco and snuff are also subject to annual duties by the act for continuing the duties on pensions, offices, &c. And certain drawbacks are allowed upon the exportation thereof. 59 G. 3. c. 53. Which duties are to be under the management of the commis- sch. (C.) sioners of the customs and excise. 59 G. 3. c. 74. Tobacco may be By 29 G. 3. c. 68. § 5. 6. no tobacco shall be imported but 29 G. 3. c. 68. from America, on forfeiture thereof, with the vessel and her Importation. contents; except from Spain, Portugal, and Ireland, from which places it may be imported under certain regulations. But by 59 G. 3. c. 74. § 1. it is enacted, that tobacco may be imported from any port or place within the limits of the charter granted to the East India Company, in any British ship or vessel owned, registered, and navigated according to law, any thing in the aforesaid act, 29 G. 3. c. 68. to the contrary notwithstanding : provided always, that such tobacco shall not be imported or brought but in casks coninto Great Britain in any cask, chest, case, or other package which taining not less shall not contain at the least one hundred pounds weight nett of than Icolbs. and tobacco, not packed in bags or packages within any such cask, not in bags or chest, case, or other package, nor separated or divided within any such casks, on packages within such cask, chest, or case, or in any manner whatever, on pain of pain of forfeiture. forfeiting all such tobacco, with the casks, chests, cases, and other packages containing the same, and also the ship, vessel, or boat in which the same shall be so imported or brought, with her guns, furniture, ammunition, tackle and apparel; and such tobacco, casks, chests, cases, and other packages, and also such ship, vessel, or boat, guns, furniture, ammunition, tackle, and apparel, shall and may be seized by any officer of the customs or excise: provided that such tobacco shall be liable to all the provisions of the acts now in force regulating the trade to and from the places within the limits of the charter granted to the East India com pany. § 2. And whereas it is expedient to permit the importation of to- Unmanufactured bacco from the place of its growth, wherever that may be; it is tobacco may be therefore enacted, that it shall be lawful for any person to import imported from unmanufactured tobacco from any place whatever, being the place the place of its of its growth, in any British ship or vessel owned, registered, and growth in any country what ever, either in British built ves sels or vessels of the country whence imported, &c. 59 G. 3. c. 74. No tobacco, manufactured or unmanufactured, shall be exported to Ireland in any vessel under 70 tcus. Penalty, icol. Nor shall any such tobacco be imported into Ireland from Great Britain in any vessel under 70 tons. Penalty, col. 29 G. 3. c. 68. See also 30 G. 3. c. 40. § 3. 47 G. 3. st. I. c. 25. navigated according to law, or in any ship or vessel of the built of the country or place of which such tobacco is the growth, and whereof the master and three-fourths of the mariners at least are of the said country or place, or in vessels which shall have been lawfully condemned as prize in such country or place, and which shall be navigated as aforesaid, any thing in the act 29 G. 3. c. 68. to the contrary notwithstanding; but subject nevertheless to all the rules, regulations, provisions, penalties, and forfeitures of the said act, so far as the same are applicable thereto, and not repugnant to the before-mentioned provision with respect to tobacco imported from ports or places within the limits of the charter granted to the East India company. § 3. And whereas by stat. 29 G. 3. c. 68. § 47. it is enacted, that no tobacco, either manufactured or unmanufactured, shall be entered or shipped for exportation to any parts beyond the seas, Ireland excepted, in any ship or vessel whatever, unless such ship or vessel shall be of the burthen of seventy tons or upwards and whereas it is expedient to limit the exportation of tobacco to Ireland to vessels of the burthen of seventy tons or upwards in like manner; it is therefore enacted, that no tobacco, either manufactured or unmanufactured, shall be entered or shipped for exportation to Ireland, in any ship or vessel whatever, unless such ship or vessel shall be of the burthen of seventy tons or upwards; and if the master or other person having or taking the charge or command of any ship or vessel outward bound to Ireland, having tobacco on board her, shall enter and clear out such ship or vessel at the custom-house as of the burthen of seventy tons or upwards, and such ship or vessel shall not be of so great burthen as seventy tons, according to the rule for admeasurement prescribed by law, such master or other person shall forfeit 1001. § 4. No tobacco, either manufactured or unmanufactured, shall be imported into Ireland from Great Britain in any ship or vessel whatever, unless such ship or vessel shall be of the burthen of seventy tons or upwards; and if the master or other person having or taking the charge or command of any ship or vessel which shall import any tobacco into Ireland from Great Britain, shall enter such ship or vessel at the custom-house as of the burthen of seventy tons or upwards, and such ship or vessel shall not be of so great burthen as seventy tons, according to the rule for admeasurement prescribed by law, such master or other person shall forfeit 1001. But by 29 G. 3. c. 68. § 7. 8. 9. 10. 11. no tobacco or snuff shall be imported in any vessel of less burthen than 120 tons; nor any tobacco-stalks, tobacco-stalk flour, or snuff work, in any vessel whatever; nor any tobacco or snuff in any hogshead, cask, or other package less than 450lb. on the like penalty; except loose tobacco for the crew or passengers, not exceeding 5lb. for each person; nor shall the vessel be forfeited if proof be made from the smallness of the quantity that such tobacco or snuff was on board without the knowledge of the owner or master, and without any want of reasonable care on their part. And in each of the above cases, the tobacco and snuff, together with the packages, and also the ship, vessel, &c. in which imported, may be seized by the officers of customs or excise. By 47 G. 3. st. 1. c. 25. § 1. the preceding restriction is repealed as to the packing and dividing tobacco within the outer hogshead, cask, chest, or case. And by § 2. the outer hogshead, &c. must contain 450lbs. net at the least of tobacco. By 29 G. 3. c. 68. § 14. no tobacco or snuff shall be imported 29 G. 3. c. 68. except at London, Bristol, Liverpool, Lancaster, Cowes, Falmouth, Whitehaven, and Hull; [and by 31 G. 3. c. 47. § 3. Newcastleupon-Tyne,] on the like forfeiture. By 43 G. 3. c. 69. Sch. (A.) every manufacturer of tobacco or 43 G. 3. c. 69. snuff shall take out a license from the officers of excise, for which Manufacturershe shall pay, if the quantity of tobacco and snuff work weighed by to be licensed. him for manufacture within the year ending the 10th of October pre vious to his taking out such license, did not exceed 20,000lb. £2 0 0 10 0 Additional By 55 G. 3. £1 10 0 Every person who shall first become a manufacturer of tobacco or snuff, for every such license 21., and within 10 days after the 10th of October next after taking out such license, such further additional sum, as with the said 21. shall amount to the duty herein-before directed to be paid, according to the quantity of tobacco and snuff-work weighed for manufacture within the preceding year 200 100 and a surcharge. And every dealer in tobacco and snuff shall take out a license in like manner, for which he shall pay, within the liberties of the chief office in London, 10s., elsewhere 5s. But by 29 G. 3. c. 68. § 73. persons licensed as manufacturers, who shall not at any time sell tobacco in a less quantity than 4lb. nor snuff in less than 2lb. need not be licensed as dealers. § 72. Every person who shall manufacture or deal in tobacco or snuff without taking out such license; or shall not renew the same ten days at least before the end of the year, shall forfeit, if a manufacturer, 2001., and if a dealer 50l. §75. But no person shall be liable to the said penalty of 50l. for selling unmanufactured tobacco or snuff whilst remaining in the king's warehouse. $74. But persons in partnership need not take out more than one license for one house. By 53 G. 3. c. 103. upon the death of any person, or removal of any person from the house or premises in which his license shall (a) Continued by 59 G. 3. c. 32. until 5th July 1822. 53 G. 3. c. 103. authorise him to manufacture, deal in, vend, or sell any exciseable commodity, any one of the commissioners of excise, or the proper collector and supervisor, may authorise the executor, or the wife or child of the deceased person, or the assignee or assigns of the person removing, to carry on the trade during the residue of the term for which such license was granted. 29 G. 3. c. 68. Who shall be deemed manufacturers, and who dealers. Entry to be maue. By 29 G. 3. c. 68. § 155. every person who shall manufacture tobacco, tobacco-stalks, cr returns of tobacco, or manufacture or flatten any tobacco-stalks, or cut the same into Spanish, shall be deemed a manufacturer of tobacco. And every person who shall grind or manufacture any tobacco-stalk flour, snuff work, or snuff, shall be deemed a manufacturer of snuff. And every person who shall sell any tobacco, tobacco-stalks, or returns of tobacco, or stalks flattened or cut into Spanish, shall be deemed a dealer in tobacco. And every person who shall sell any tobacco-stalk flour, snuff work, or snuff, shall be deemed a dealer in snuff, within the meaning of this act. § 59. Every manufacturer and dealer shall make entry in writing of his house or place intended to be made use of for manufacturing, keeping, or selling tobacco, tobacco-stalks, Spanish, tobacco-stalks for tobacco-stalk flour, snuff work, tobacco-stalk flour, or snuff, three days before he shall begin; on pain of forfeiting 2007., and also the tobacco, &c. &c. there found, together with the casks and packages, which may be seized by the officers of the customs or excise. § 60. Where entry shall be made of any house or place for manufacturing, keeping, or selling tobacco, &c. &c. no other entry shall be made by any other person (except partners) of any place under the same roof, or within the same house or tenement; on the like penalty. § 61. But the person making the same, within the limits of the head office, must occupy a tenement of 10l. a year, and pay to the parish-rates; elsewhere, he must pay to the church and poor. § 69. Every such manufacturer shall, three days before he begins to manufacture, make entry in writing at the excise office of all mills, presses, engines, rollers, stoves, mullers, or spinning-wheels, intended to be used by him about the manufacturing of tobacco, See also 58 G. 3. &c. &c. &c. ; on pain of forfeiting 501. for every such utensil not c. 65. § 7. entered. Certain words to be put up. 30 G. 3. c. 40. Where only manufactories may be set up. 29 G. 3. c. 68. May be mauu factured at en § 62. Every such manufacturer and dealer shall cause to be painted or written in large legible characters over the outer door, or in the front, or on some conspicuous part of each such house or place, the words Manufacturer of, and Dealer in, Tobacco and Snuff, or Tobacco or Snuff, or Manufacturer of, or Dealer in Tobacco and Snuff, or Tobacco or Snuff, (as the case may be); on the -penalty of 50%. § 63. If any person, who has not made such entry as aforesaid, shall paint or write up the said words, in such manner and place, he shall forfeit 1007. And by 30 G. 3. c. 40. § 8. no person shall set up or begin any manufactory of tobacco, &c. &c. within five miles of the sea coast, (except in the ports and places aforesaid where tobacco may be imported, or places within three miles thereof; and also except in cities, or the suburbs thereof, and market towns); and no entry thereof shall be of any avail. But by 29 G. 3. c. 68. § 76. tobacco and snuff may be manufactured by any unlicensed Spanish cutter, or snuff miller at any entered mill, on account of any other licensed manufacturer, pro- 29 G. 3. c. 68. vided the same be legally permitted from such other manufacturer, tered mills by and for the sole purpose of manufacturing or grinding. unlicensed per sons. By 29 G. 3. c. 68. § 77. 95.—30 G. 3. c. 40. § 30. every manufacturer shall give notice in writing to the officers (if in London 6, Notice to be in cities and market towns 12, and elsewhere 24 hours) before he given of beginshall begin to strip, spin, or press any tobacco for cutting; or make ning to work. any tobacco into carrots, or flatten any tobacco-stalks for Spanish ; and shall express therein the weight of each article, and the time he intends to begin; and the officer shall attend accordingly, and he shall begin within one hour of the time so mentioned, and shall proceed without delay; and shall afterwards deliver declaration in writing to such officer, of the quantity intended to be used for each sort of tobacco, on the penalty of 207. and such notice being void. fit By 29 G. 3. c. 68. § 78, 79. no manufacturer shall be liable to Tobacco the said penalty, if such tobacco shall afterwards appear to be unfit for the purpose to be so pressed, spun, or made into carrots; specified in such de- intended. claration; and notice shall be given in 48 hours after delivery of the declaration; and in case the manufacturer within that time in like manner deliver to such officer a like declaration, specifying into which sort of tobacco it is to be manufactured, and shall in like manner proceed to press for cutting, to spin, to make into carrots, and the like, if it be to be made into snuff. declared after manufacturing. $ 80. 81. 82. Such manufacturer, as soon as the manufacturing Weights, &c. of is finished, shall deliver to the officer a declaration of the weight each sort to be of the different sorts of tobacco so manufactured, and the number of the rolls or carrots made, and the weight thereof, and of the tobacco stalks and returns arising from the operation; and shall keep each sort separate for 24 hours, or until an account be taken; on the penalty of 501. Tobacco for ex § 83. If any manufacturer shall make, or have in his possession, any roll or carrot tobacco for exportation, with any tobacco-stalks portation to have therein, the same shall be forfeited, and may be seized, and he shall also forfeit 501. § 84. Every person who shall cut any walnut-tree leaves, hopleaves, sycamore-leaves, or other leaves, herbs, or plants, in imitation of tobacco (not being tobacco-leaves or plants); or shall colour, stain, dye, or cure the same so as to resemble tobacco; or shall nix any such leaves, herbs, or plants with tobacco; or shall sell or expose to sale or have in his possession any such leaves, herbs, or plants so cut, coloured, stained, dyed or cured, or mixed, shall forfeit the same, with the casks and package, which may be seized, and also 2001. The same penalty attaches to the causing and procuring. no stalks in. No person to cut leaves, &c. in, imitation of tobacco. f85.-30 G. 3. c. 40. § 23. Manufacturers may keep and use Manufacturers dye for staining or dying tobacco, or tobacco-stalks. By 29 G. 3. c. 68. § 86. every manufacturer of snuff shall provide proper moveable casks for preparing, laying down, or putting into bins, snuff work and tobacco stalks for flour; and shall place them so as that the officer may conveniently examine and weigh the same, at all times; and shall mark every such cask with a progressive number, and the tare and weight thereof; and shall not lay down any snuff work in any cask not so marked, nor put the same in any bin; on the penalty of 50%. may keep and use dye. Snuff manufac casks, &c. turers to provide |