23 G. 2. c. 21. Exportation and importation. 26 G. 2. c. 32. 23 G. 2. t. 21. 42 G. 3. c. 9. 24 G. 3. c. 36. 23 G. 2. c. 21. whom made and sold, and where consigned; and if they shall be shipped without such cocquet, they shall be forfeited and seized, together with the package. 27. No candles shall be imported, otherwise than in some package containing at least 224 lb. neat, of candles, and stowed openly in the hold; on pain of being seized and forfeited, together with the package; and the master of the vessel shall forfeit 501. See 42 G. 3. c. 93. § 19. But by 26 G. 2. c. 32. § 8, on information brought against such master, he may detain the wages of the mariners till it be determined; and if it shall appear that the candles were put on board by any mariner without the master's knowledge, the master may apply such mariner's wages in payment of the forfeiture. By 23 G. 2. c. 21. § 28. the officers of excise (in like manner as the officers of the customs) may go on board any vessel, and search for and seize all candles forfeited, together with the package; and they may likewise seize such as, before entry and payment of duties, shall be found unshipping or unshipped. And by 42 G. 3. c. 9. 19. no candles imported otherwise than according to 23 G. 2. c. 21. § 27. shall be entered for exportation, on pain of forfeiture of the same. And by 24 G. 3. sess. 2. c.36. § 7. all wax candles seized on importation or otherwise, and condemned for non-payment of the duties, shall be broken or otherwise rendered unfit for use. Candles for which the duty hath been paid may be exported and the duty drawn back. 8 Ann. c. 9. § 24. 25. 26.—43 G. 3. c. 69. Sched. (C) By 23 G. 2. c. 21. § 30. the officers of customs or excise may seize any candles, with the package, that shall be found in any vessel, cart, or other carriage, where they shall have good reason to believe that the same were made in some private workhouse, or clandestinely imported without payment of duty; or that the same have been exported and relanded after repayment of the duty; and if the party in whose possession the same shall be found shall not at the hearing of the information make it appear that the duty hath been paid or secured, he shall forfeit 57. for every 100 lb. weight, and also the candles and package shall be forfeited. § 31. If any foreign candles shall be unshipped, with intention to be laid on land, before entry and payment of the duties, or shall be landed again after shipping for exportation upon debenture; the same, together with the package, vessels, boats, horses, and other carriages used in landing or conveying the same, shall be forfeited, and may be seized by any officer of the customs or excise; and the persons from whom the same shall be seized shall forfeit 51. for every hundred weight. § 32. If any person shall knowingly harbour or conceal any candles unlawfully imported, or relanded after shipping for exportation upon debenture, or suffer the same, he shall, whether he claim any property therein or not, forfeit 501. for every 100 lbs. weight, together with the candles and package. § 33. And where any such candles shall be seized as forfeited, and no person shall claim the same in twenty days, if it be within the limits of the chief office of excise in London, the officer who made the seizure may cause notice, signed by the solicitor of excise, to be affixed at the Royal Exchange, of the day and time of day for pro- 23 G. 2. c. 21. ceeding to trial and condemnation of the same, by the commissioners of excise; and if it be out of the said limits, then public notice shall be given by proclamation at the next market town on the market day next after the said twenty days, of the day and place when and where the justices will proceed to trial and condemnation thereof: And the judgment thereon shall not be liable to any appeal, or to be removed by certiorari. § 37. But where any person shall claim the same, then all infor- Penalties mations for the condemnation of such seizures, or recovering such how to be recopenalties, (if within the limits of the chief office in London), shall vered. be heard by the commissioners of excise or appeals, elsewhere by two neighbouring justices where the seizure was made or penalty incurred; who on complaint within three months may summon the party accused, and the witnesses on either side, and on appearance of the offender, (or on proof of notice given to him), may proceed to examine the facts and witnesses upon oath, and to give judgment as well for the penalty as for the condemnation of such candles, and the packages, boats, cattle, and carriages so seized, and to issue their warrant for the sale thereof, and for levying any pecuniary penalty upon the goods of such offender, which may be sold if not redeemed within fourteen days; and for want of sufficient distress, such offender may be imprisoned till satisfaction be made. § 37. 40. If either party be not satisfied with the judgment of Appeal. such justices, he may appeal to the next sessions, whose judg ment therein shall be final; and shall not be removeable by certiorari. § 34. And all such penalties and forfeitures shall be applied, half Distribution of to the king and half to the seizor or prosecutor. penalties. § 38. Provided, that any such penalties and forfeitures may be Mitigation. mitigated, so as not to reduce the same to less than one-fourth over and above the costs. § 35. Where candles shall be seized for non-payment of duties, Proof to lie on or non-entry, and it shall be disputed whether such payment or the owner. entry was made or not, the proof shall lie on the claimer, and not on the officer. By 24 G. 3. sess. 2. c. 11. § 8. if any maker of candles shall obstruct any officer in the execution of the powers given to him by this or any other act, for securing the duties on candles, he shall for every such offence forfeit 100%. By 8 Ann. c. 9. § 11. every maker shall keep just scales and weights where he makes his candles, and shall permit and assist the officer to make use thereof, on pain of 101. By 10 G. 3. c. 44. if he shall make use of insufficient scales or weights, he shall forfeit 100l. But not to be prosecuted both on this and the former act. [And by 28 G. 3. c. 37. § 15. the same shall be forfeited, and may be seized by any officer of excise.] Cheating or obstructing the offi By 26 G. 3. c. 77. § 8. if he shall, in weighing his stock, put 26 G. 3. c. 77. any other substance therein, whereby such officer may be hindered from taking a just account of such stock, or shall forcibly obstruct or by any contrivance prevent or impede such officer, he shall for cer in weighing. 8 Ann. c. 9. 11 G. I. c. 30. 24 G. 2. c. 40. 25 G. 3. c. 74. Power of the justices. 8 Ann. c. 9. 28 G. 3. c. 37. Utensils liable to the duties and penalties. By 8 Ann. c. 9. § 28.—11 G. 1. c. 30. § 29.-24 G. 2. c. 40. § 39. 25 G. 3. c. 74. § 32, 33. all the fines, forfeitures, and perralties, may be recovered and mitigated as by the laws of excise (a), or in the courts at Westminster; and distributed, half to the king and half to him that shall inform or sue. By 8 Ann. c. 9. § 19. and 28 G. 3. c. 37. § 21. all candles, materials, and utensils for making candles, in custody of any maker of candles, or person in trust for him, shall be chargeable with all duties in arrear, and subject to all penalties and forfeitures, in the same manner as if the debtor or offender were the lawful owner. Customs. 59 G. 3. c. 53. New excise duties. 52 G. 3. C. 53. V. (5.) Coffee, tea, chocolate, and cocoa-nuts. [10 G. c. 10. § 2. 10-16. 18. 22-26. 28-35. 39-41. 11 G. c. 30. § 1. 4. 5. 9. 10. 13—15. 39. 17 G. 3. c. 29. c. 35. § 13-16. $ 19. § 12 G. c. 28. § 1. 6. 29. - 9 G. 2. c. 35. § 20. 22. 24 G. 2. C. 40. § 33. 32 G. 2. 5 G. 3. c. 43. § 34-36. 38. 10 G. 3. c. 44. c. 46. § I—6. 13 G. 3. c. 44. § 2-6. 1-9. 19 G. 3. c. 69. § 18-22. 20 G. 3. 21 G. 3. c. 55. § 10—15. 17—20. 22. 24-— 23 G. 3. c. 79. § 4. 22 G. 3. c. 68. § 21-23. 24 G.3. c. 70. § 28. 25 G. 3. sess. 2. c. 47. § 31. 26 G. 3. By 59 G. 3. c. 52. all former duties of customs are repealed and new duties imposed. [As to securing coffee in warehouses, and exporting cocoa nuts; see 43 G. 3. c. 132. § 14. 20.-45 G. 3. c. 87.-46 G. 3. c. 137.— 48 G. 3. c. 120. § 9. 10. and c. 126. (ante).] By stat. 59 G. 3. c. 53. new duties are imposed upon tea, coffee, and cocoa nuts, and all former duties shall cease and determine, except arrears, &c. 16. After reciting that all the duties payable upon tea, coffee, and cocoa nuts are by this act made wholly excise duties, enacts that all powers, regulations, &c. contained in any act relating to tea, coffee, and cocoa nuts, &c. or to the importation, warehousing, removing, &c. thereof, and heretofore exercised by the commissioners and officers of customs, shall in future be executed by the commissioners and officers of excise; and all fines, penalties, &c. imposed by former acts are extended to this. The duties upon tea to be paid by the purchaser to the company, and by the company to the commissioners of excise. By 52 G. 3. c. 53. reciting that by 42 G. 3. c. 93. all goods, (a) For which see ante, 46 G. 3. c. 112. and 56 G. 3. c. 104. § 15. Coffee imported from the British colonies may sold by auction free from duty be wares, merchandize, and effects imported in any British ship or vessel from any British colony or settlement in America, might be sold by auction free of the duty on goods and effects sold by auction, subject to a proviso, that nothing in the said act should be deemed to extend to authorize the sale of any such, free of the said duty, while remaining unless such sale should be made within twelve months next after in warehouse the time when such goods or effects should have been so imported: under 43 G. 3. it is enacted, that all coffee so imported be sold by auction, free of c. 132, &c. the duty on goods and effects sold by auction, at any time whilst the same shall remain lodged in any warehouse under the 43 G.3. c. 132. relating to the warehousing of goods without payment of the duties. By 10 G. 1. c. 10. § 2. no chocolate ready made, or cocoa paste, shall be imported, on pain of forfeiting the same, and double value; and also the bags, casks, and other package. And by 4 G. 2. c. 14. § 12. if any person shall import any cocoa nut shells or husks without the nuts, the officers of the customs, excise, or inland duties may seize them, with the bags, boxes, and other package; and after condemnation they shall be destroyed, or otherwise disposed of, as any three respective commissioners shall appoint; and they may reward such officer in any sum not exceeding 20s. per cwt. 10 G. 1. c. 10. Chocolate or cocoa paste, not to be imported. 46. 2. c. 14. Cocoa nut shells without the nuts. By 56 G. 3. c. 104. § 17. no goods, condemned as forfeited under 56 G. 3. c. 104. any law of customs or excise, shall be sold at a less price than the amount of the duties of customs and excise; and all condemned goods, for which on public sale a price shall not be offered equal to the said duties, and all condemned goods, the importation whereof is prohibited, shall be destroyed, or sold for exportation, or applied to such public use as shall be ordered by the lords of the treasury. Bv 51 G. 3. c. 58. § 1. all duties upon Irish cocoa, cocoa paste, 51 G. 3. . 58. or chocolate imported into Great Britain, and all drawbacks payable on chocolate of the manufacture of Great Britain exported to Ireland, shall cease. By 5 G. 3. c. 43. § 34. 23 G. 3. c. 79. § 4. 42 G. 3. c. 93. § 19. 48 G. 3. c. 120. § 5. coffee may be imported in packages, each containing 100 lbs. at the least, to be stowed openly in the hold; on pain of forfeiting the same, together with the package; which may be seized by any officer of the customs or excise. And none other shall be entered for exportation. By 11 G.1. c.30. § 1. the excise officers may go on board any ships, and search as the officers of the customs may do, for coffee, tea. cocoa nuts, chocolate, and cocoa paste, and seize all such as shall be forfeited, or shall be unshipping, or unshipped, to be laid on land, without entry and payment of duties, with the boxes, bags, or other package. By the 9 G. 2. c. 35. $ 22. where any vessel coming from foreign parts, and having six pounds or more of tea on board, shall be found at anchor, or hovering within the limits of any port, or within two leagues of the shore, or shall be discovered to have been within the limits of any port, and not proceeding on her voyage, wind and weather permitting, unless in case of unavoidable necessity and distress of weather, of which the person in charge of such vessel shall give notice, and make proof before the chief officer of 5 G. 3. c. 43. In what quan- search. 9 G. 2. c. 35. Ships hovering near the coast, with tea on board. 5 G. 3. c. 43. 35 G. 3. c. 118. Warehouses to be provided, and officers to attend, for coffee and Cocoa nuts. 35 G. 3. c. 118. Casks, &c. of nuts to be marked and warehoused. board; all such tea, with the chests and other packages, or the value thereof, shall be forfeited (whether bulk shall have been broken or not), and the same may be seized and prosecuted, or the value thereof sued for by the officers. And by the 5 G. 3. c. 43. § 38. where any vessel coming from foreign parts, and having on board 20 lbs. of coffee, shall be found at anchor, or hovering within two leagues of the shore; or shall be discovered to have been within the limits of any port, and not proceeding on her voyage, wind and weather permitting (notice, as in the 9 G. 2. c. 35. § 22. ante, p. 95.); all such coffee, together with the package, or the value thereof, shall be forfeited, whether bulk shall have been broken or not; and the vessel also with her tackle and furniture shall be forfeited, provided such vessel doth not exceed the burden of 50 tons : to be disposed of according to 5 G. 3. c. 43. By 35 G. 3. c. 118. § 8. 9. the commissioners of excise shall provide, near to the respective ports, warehouses for lodging coffee and cocoa nuts. And the commissioners of customs and excise shall appoint officers to attend such warehouses. [But by 48 G. 3. c. 120. § 8. coffee and cocoa nuts shall be warehoused under the regulations of the 43 G. 3. c. 132. which see ante.] By 35 G. 3. c. 118. § 10. the officers of excise shall mark every cask, bag, or other package of coffee or cocoa nuts, on board ships coffee and cocoa importing them, with a progressive number, and a distinguishing landing mark, and if unshipped before so marked, they shall be forfeited, and seized. And when so marked, the importers, proprietors, or consignees shall, in the presence of the officer, unship and convey the same to some warehouse so provided, and such officer shall attend. Within 14 days of being warehoused, the damaged parts to be separated, and an account to be taken. Three days allowed after notice. Samples may be taken. § 11. And within fourteen days of being so warehoused, the im» porter, &c. shall take the same out of the cask (a), and shall bring the same and also the casks, &c. to be weighed, and may then separate the damaged parts from the merchantable parts, and repack the same into casks, &c. containing not less than 112lbs. each; and the officers shall take an account of the tare of each cask, &c. and weight of the coffee and cocoa nuts contained therein, and such importer, &c. shall take the same from the scales, and the officer of the customs and excise shall jointly mark every such cask, &c. with the tare, net weight, place of growth, and proper landing marks and numbers, and such importer, &c. shall remove and stow the same as such officer shall direct; on pain of forfeiting 501. Provided, that no such person shall be so liable unless he neglect to take such coffee or cocoa nuts out of such casks, &c. or to bring the same to be weighed, or to remove and stow the as aforesaid, for three days after notice from the offcer. Id. same § 12. And after such weighing and account taken, the importer, &c. in the presence of the officer, may take samples, not exceeding four ounces and not more than three samples, out (a) Under the words casks, &c. is to be understood also bags, or other package, without repeating those words; except otherwise expressed. |