factured tobacco. in the original package, and be removed according to the regula- 29 G. 3. c. 68. tions specified in the act (for which see this section in the act itself). Permits for reAnd all tobacco, &c. removed contrary thereto shall be forfeited, moving unmanutogether with the casks and package, and the horses, cattle, boats, barges, and carriages used in the removal thereof, which may be seized. By 30 G. 3. c. 40. § 25. 28. permits may be granted for the removal of any unmanufactured tobacco in any quantity not less than 2001b. in any package whatsoever from the entered premises of any manufacturer to any mill to be manufactured, and back to such entered premises. § 27. And every manufacturer of tobacco or snuff may manufacture their tobacco, tobacco-stalks, snuff work, and returns of tobacco, at any entered mill, and may remove the same by permit to and from such mill. By 29 G. 3. c. 68. § 115. nothing herein shall extend to prevent any manufacturer from stoving or finishing tobacco, or drying snuff work at any cutting mill, or snuff mill, provided the officer be allowed to weigh and take an account thereof after such stoving, finishing or drying. § 116. Where any permit shall be granted for the removal of any tobacco, &c. or snuff, and the same shall not be removed agreeably thereto, such permit shall be returned before the expiration of the time limited for such removal; on forfeiture of treble the value of such goods. And where such permit shall not be so returned as aforesaid, and on taking stock a decrease does not appear to answer the contents of such permit, a like quantity to that permitted to be removed shall be forfeited, and may be seized. 30 G. 3. c. 40. Permit for refrom mills. moving to and 29 G. 3. c. 68. Tobacco may be finished or snuff dried at mills. Permits when not used to be returned. not licensed as a dealer. § 117. No manufacturer, unless also licensed as a dealer, shall Manufacturer have a permit for or shall sell or send out any manufactured tobacco, Spanish, or returns of tobacco, in a less quantity than 4lb. nor snuff than 2lb. ; on the penalty of 201. § 118. No tobacco, &c. or snuff shall be brought into any house or place made use of by a manufacturer or dealer without a permit, and also notice thereof shall be first given to the officer; on pain of forfeiting the same, together with the casks and package, which may be seized, and such manufacturer or dealer shall also forfeit treble the value thereof, to be estimated according to the highest price. No tobacco, &c. to be taken in without a permit. § 119. No tobacco, &c. or snuff shall be removed from any place Removing to without the limits of the bills of mortality, or excise office in London, or the London, to any place within those limits; nor from any place with- parts aforesaid. out the limits of the ports herein-before enumerated to any place within, or within two miles of those limits; on forfeiture thereof, with the casks and packages, and also the vessels and boats, and the horses, cattle, and carriages employed in removing the same, which may be seized. from any 121. No Spanish manufactured by any Spanish-cutter from tobacco-stalks, received by him accompanied with a legal permit other manufacturer of tobacco for the purpose only of manufacturing the same into Spanish, for or on account of such other manufacturer; nor any cut tobacco, cut by any cutter from tobacco, &c. (as before); nor any tobacco-stalk-flour ground by any snuff miller from tobacco-stalks received, &c. (as before); nor any 29 G. 3. c. 68. 30 G. 3. c. 40. 29 G. 3. c. 68. Tobacco or snuff may be returned with a permit. Not to be removed but during certain hours, except by common carriers. 48 G. 3. c. 84. Offering tobacco, &c. to sale with out a permit, or hawkers with one. &c. (as before): nor any hogshead, &c. or package containing any such Spanish, &c. or the vessel, boat, &c. &c. employed in removing the same, shall be forfeited by reason of the return of any such Spanish, &c. by any such Spanish cutter or snuff miller, from his entered mill not within the limits of the weekly bills, or of the chief office of excise, or from any place not within the limits of the said first mentioned ports, to the entered premises whence received, situate as aforesaid, or within two miles of the said ports, provided the said Spanish, &c. be accompanied with a permit, according to this act. § 122. Provided also, that any manufacturer may send for sale, by permit, snuff manufactured by him, from any part of the kingdom to any other part. By 30 G. 3. c. 40. § 26. tobacco-stalks stripped from the leaf may be removed by permit from any entered premises out of the limits of the bills of mortality to any place within those limits, subject to the regulations in the aforesaid act, and this act specified. By 29 G. 3. c. 68. § 122. any manufacturer or dealer who hath received into his stock by permit any tobacco or snuff, may return the same within 48 hours to the person from whom he received it, under certain regulations. But if found returned, or returning without permit, or shall not be the same identical tobacco or snuff which had been received, without any addition to, subtraction from, or alteration; the same shall be forfeited, with the casks and package, which may be seized by officers of customs or excise, and the person who shall return the same shall forfeit 501. § 123. If any tobacco of 4lb. or upwards, or snuff of 2lb. or upwards, or any tobacco-stalks, &c. shall be found removing, unless between 7 in the morning and 5 in the evening from 29th Sept. to 25th March, and between 5 in the morning and 7 in the evening from 25th March to 29th Sept. (except by a common carrier or vessel usually travelling or navigating out of these hours,) the same shall be forfeited, with the casks and package, and the cattle, carriages, and vessels made use of in conveying the same, which may be seized by any officer of customs or excise, whether the same be accompanied with a permit or not. By 48 G. 3. c. 84. § 7. if any person shall offer for sale tea, brandy, rum, geneva, or other foreign spirits, tobacco or snuff, not being licensed to deal therein, and not having a permit for the same, or if any hawker, pedlar, petty chapman, or other trading person going from town to town, or to other men's houses, and trading on foot, or with horses or other cattle or otherwise, shall offer for sale any such goods, although he have a permit for the same, it shall be lawful for the person to whom the same shall be offered, to stop, arrest, and detain the person so offering, and to seize such goods, and to carry them to the next warehouse for the customs or excise, and to carry the person before a justice of peace, who may require him to enter into recognizance, as directed in 45 G. 3. c. 121., and he shall be subject to the provisions in the said act; and if the offender be a subject of his majesty and a seaman, aud capable of serving in the navy, may send him to some officer of the impress service, to be dealt with according to 47 G. 3. sess. 2. c. 66., or be by such justice committed to prison, and prosecuted for the penalties incurred for 48 G. 3. c. 84. such offence; and such goods may be prosecuted in the name of the person who seized them, as if seized by an officer of customs or excise; and after condemnation of the goods, and commitment of the offender, the person who seized them shall be entitled to 5., if one moiety of the value fixed as in the said act of 47 G. 3. shall not exceed that sum, and if a moiety shall exceed 57. then a moiety of such value; which the commissioners of customs and excise are to cause to be paid; and the person so arresting shall also be entitled to such further reward as is given to any officer or non-commissioned officer of the army, navy, or marines, for arresting offenders. By 29 G. 3. c. 68. § 125. if any person shall counterfeit or forge any permit, he shall forfeit 5001. 29 G. 3. c. 68. Forging permits. § 149. If any person shall assault, resist, oppose, molest, ob- Obstructing struct, or hinder any officer in the due execution of this or any officers. other act; or shall rescue any such goods which have been seized; or any vessel, horses, cattle, or carriages which have been forfeited, and for which no particular penalty is provided; he shall forfeit 2001 for each offence. § 150. If any person shall give or offer any bribe, recompence, Offering bribes. or reward to any officer to prevent him doing his duty, whether the same be accepted or not, he shall forfeit 500l. § 152. No tobacco, &c. or snuff shall be landed, without first Entry to be made making entry thereof with the officers of the customs, on forfeiture before landing. thereof, with the casks and package. § 153. If any officer of excise shall have cause to suspect that any Officers may tobacco, &c. or snuff, which shall have been imported contrary to search suspected this act, or forfeited by this or any other act, is deposited, lodged, places. hid, or concealed, if within London or Westminster, or the limits of the chief office, upon oath made before two commissioners, elsewhere upon oath made before one justice, setting forth the ground of his suspicion, such commissioners or justice may by warrant authorize such officer by day or night, but if in the night in the presence of a constable or other peace officer, to enter into such suspected place, and to seize and carry away all such tobacco, &c. or snuff which shall be there found, together with the casks and package containing the same. And if any person shall obstruct or hinder any such officer so authorized, or person assisting him in the execution of such warrant, he shall forfeit 1001. Tobacco and snuff, taken as prize, are subjected to the regulations of this act, by 43 G. 3. c. 134. § 5. § 154. No manufacturer or dealer in tobacco or snuff, or person No manufacturer anywise interested or concerned therein, shall act as a magistrate or dealer to act in the execution of any act relating to tobacco or snuff; and all as a magistrate. aets done by such person shall be utterly null and void. By 59 G. 3. c. 53. § 28. the powers of 12 C. 2. c. 24. and of any other law respecting the excise (except hereby altered) are to be exercised in levying the excise duties thereby imposed. [And there are several regulations made and drawbacks allowed on the exportation of tobacco, &c., for which see the respective acts.] -5 G. 3. c. 43. § 4. 6. By 12 G. 1. c. 28. § 13. 8 G. 1. c. 18. § 16. if any tobacco-stalks or stems stript from the leaf shall be imported, the same shall be forfeited and burned; and the officer seiz 59 G. 3. c. 53. Powers of former acts to extend to this act. 12 G. 1. c. 28. 5 G. 3. . 43G. 1. c. 18. Importing tobacco stalks. 8 G. 3. c. 18. 5 G. 3. c. 43. 29 G. 3. c. 68. Power of the justices. 29 G. 3. c. 68. 30 G. 3. c. 40. 43 G. 3. c. 69. 53 G. 3. e. 88. 59 G. 3. c. 53. 59 G. 3. c. 74. 52 G. 3. c. 159. Regulations ob. ing duties on tobacco, &c. derelict. ing the same shall be allowed 1d. a pound; and every person who shall be assisting or otherwise concerned in unshipping the same, or to whose hands they shall knowingly come after unshipping, shall forfeit treble value, together with the vessels, bags, casks, or other things wherein the same are contained, and the horses, cattle, carts, and other carriages made use of in removing the same; half to the king, and half to such officer of the customs who shall seize, inform, or sue for the same. C. By 8 G. 3. c. 18. § 16. 5 G. 3. c. 43. § 6. — 29 G. 3. 68. § 156. all seizures of vessels or boats of 15 tons or under, and of horses or other cattle and carriages, by virtue of any act relating to the customs, may be prosecuted, heard, and determined before two justices residing near where the seizure was made. 53 G. 3. And by 29 G. 3. c. 68. § 157.-30 G. 3. c. 40. § 31. — 43 G. 3. c. 69. § 4. c. 88. §3. - 59 G. 3. c. 53. § 27.— 59 G. 3. c. 74. § 5. all penalties and forfeitures in the excise may be sued for, levied, and mitigated as by the laws of excise (a), or in the courts at Westminster, half to the king, and half to him who shall sue (unless otherwise particularly directed). By the 52 G. 3. c. 159. tobacco (and also liquors) derelict are subject to the duties of excise. By 52 G. 3. c. 159. § 2. for the better securing the payment of served for secur- the duties upon such liquors and tobacco respectively, every person bringing into this kingdom, or finding on the coasts of this kingdom, any foreign liquors or tobacco derelict, jetsam, flotsam, lagan, or wreck, in respect whereof any duty of customs or excise is imposed, shall, within 24 hours after he shall have so brought, &c. the same, if the same be found on land, or within twenty-four hours next after the same shall have been landed, if found at sea, give notice thereof to the next custom-house or excise office, or to some officer of customs or excise, specifying the place where the same are deposited; and the proper officers shall forthwith take a particular account of such liquors or tobacco, and shall demand of the person in whose possession they may be, or who shall have found or brought to land the same, the duties of customs and excise due in respect thereof; and in case the same shall not on such demand be paid, the said officer shall cause such liquors or tobacco to be lodged and deposited, in a warehouse, under his majesty's lock, until the duties shall be paid, or until they shall be sold: and if any person shall bring into this kingdom, or find or discover on the coasts of this kingdom, any foreign liquors or tobacco derelict, jetsam, flotsam, lagan, or wreck, in respect whereof any duty is imposed, and shall not give such notice as aforesaid; he shall forfeit 100l.: and if any person shall remove, open, or alter in quantity or quality, or cause to be removed, &c., or aid or assist in the removing, &c. any such liquors or tobacco, or break, sever, or destroy, or cause to be broken, &c. or aid or assist in the breaking, &c., any of the cases or packages containing any such liquors or tobacco before taken an account of by the proper officers, and before deposited as aforesaid, he shall forfeit 1001.; and all such liquors and tobacco so removed, &c. with the casks and other packages containing the same, shall be forfeited, and may be seized by any officer: provided always, that if Fenalty. (a) For which see ante, Sect. III. the duties shall not be paid within 18 months next after so deposited, 52 G. 3. e. 159. the commissioners of customs or excise may sell the same or any part thereof, for satisfying the duties and expences attending the conveying to such warehouse, and of the keeping and sale thereof, rendering the overplus after payment to such person as shall be by law entitled to the same; and if upon such tobacco, &c. being put up or offered to sale, no person shall bid for the same as much or more money than the duties together with the warehouse rent and expences amount to, the commissioners may permit the person entitled to the same to dispose thereof for exportation only, subject to the regulations in such cases, or if such person refuse so to do, then to dispose of such liquors or tobacco for exportation, or to destroy the same : provided also, that nothing herein-before contained shall extend to prevent any such liquors or tobacco as the said commissioners may deem necessary for that purpose being sold duty free, for the payment of the salvage expences. bond entered in of duties. §3. The lord of the manor on which such liquors or tobacco Goods may be shall be found, having by law just claim thereto, or where no such retained in cuslord of the manor shall exist, the person or persons bringing into tody of owner this kingdom, or finding any such foreign liquor or tobacco, shall for one year, if be at liberty to retain the same in his possession for one year and to for payment one day from such bringing or finding thereof, on his entering into bond with two sufficient sureties to be approved of by the proper officer of customs or excise, in treble value, for the due payment of the duties at the end and expiration of such year and day, or in default of such payment to restore such liquors and tobacco at the end or expiration of such year and day to the proper officer of the customs or excise in the same state as the same was in at the time of such bringing, &c. § 5. All fines, &c. imposed by this act, sued for under the order Penalties sued or permission of the commissioners of the customs, or by any offi- for under cuscer of the customs, shall and may be sued for and disposed of as toms, how levied. any fines, &c. for any offence against the laws of customs may now legally be sued for; and the officer of the customs concerned in any such seizures or prosecutions shall receive such share of the produce arising from the said seizures as they are now by law entitled to. cise, how levied. § 6. All penalties and forfeitures created, and which shall be Penalties sued prosecuted by order of the commissioners of excise, or by any offi- for under excer of excise, shall be sued for, recovered, levied, or mitigated, as any may by any law of excise, or by action of debt, &c. and one moiety shall be to his majesty, and the other to him who shall in"form, discover, or sue for the same, V. (20.) Vinegar and Verjuice. [12 C. 2. c. 24. § 29—33. — 7 & 8 W. 3. c. 30. § 16. 17. 25. 10 & 11 W. 3. c. 21. § 11-15. 12 G. 1. c. 28. § 30. 24 G. 3. sess. 2. c. 21. § 1. 7. 8.—26 G. 3. c. 73. § 55. 56. to be licensed. By 24 G. 3. sess. 2. c. 41. § 1. every maker of vinegar for sale 24 G. 3. sess. 2 shall take out a license, for which he shall pay by 43 G. 3. c. 69. c. 41. sch. (A.) 107. and by 55 G. 3. c. 30. (continued by 59 G. 3. c. 32. Vinegar maker until 5th July 1822) 107. in addition; and by 24 G. 3. sess. 2. c.41. § 7. such license must be renewed annually, ten days at least be |