Sl^ C. 2 5. Anno decimo An n^ Reginse. A. D. 1 711. for all Kinds of Drugs Imported (except as aforcfald) within or during the Term laft-rnentioned, a Duty- after the Rate of twenty Pounds for every one hundred Pounds of the true and real Value of the fame ;' Which faid Duties upon Coffee, Tea, and Drugs, chargeable by this A61, as aforefaid, {hall be paid by the rcfpeiRive Importers thereof from time to tim.c. tbtfe Daties are re[.>ealetij and new ones impofed. By II Geo. 1 c. y. §. g. this Duty of 20 I. per Cent, on D;u£S is determined. Values of Dings h w to be afcer- tained. 12 Car, 2. c. 4. Coffee and Tea impoited sfier 36 June 1712, to be ware- Iioufed^ antl fo much of the Duty as would not be drawn back on Exportation to be paid dov'n, and if to be confumed in Great Britain, the remaining Duty to be paid on Delivery out ; If to be export- ed, Security to be given, Sec, Farther Provi- fion made fcr Coi^eeandTca exported to Ireland by 5 Geo. I. c. II. §.5. What !hA be defmed clsn- deRine Importa- tion of Cod'ce and Tea. •What fliall be fieeirsd clande- fiine carrying outof Coffee
- ni Tea.
XXXin. And it is hereby declared and enabled, That the Valuer, of fuch of the faid Drugs chargeable by this A<3, as had any particular Valuation fet thereupon in the Book of Rates, annexed to the Aft of '^Fcnnage and Poundage, made in the tv/elfth Year of the Reign of King Charles the Second, fliall be valued according to the grofs Valuations contained in the faid Book, for the Payment of the faid Duty, after the Rate of twenty per Centum by this Ad: charged thereupon, without any Abatement in refpecSl: of the Claufe contained in the {aid Book for Drugs imported in Englijh built Shipping ; and that all fuch unrated Drugs as fhall be brought from any Places vv'ithin the Limits of the Charter granted to the Ea/} India Com- pany, fliall be valued by the Price thereof upon Sale at the Candle, for the Payment of the Duty by this Act granted, in the fame Manner, and with fuch Allowances, as are prefcribed by the Laws now in Force for Payment of the other Duties upon unrated Goods brought from Places within thofe Limits ; and that the Values of all other the Drugs chargeable by this Aft, fliall, in all Cafes, be taken to be fo much as fuch imported Kinds are really worth to be fold at the Port of Importation, without any Abatement for the Du- ties thereupon charged by this or any former Afts ; and that the refpeftive Cuftomer, Colleftor, or other Perfon or Perfons, OfRcer or OiScers of the Cuftoms for the time being, fliall receive and levy the fama Duties of the fiid Drugs fo payable ad Valorem, upon the Oath of the Merchant or Importer accordingly ; and fuch Oath (hall and may be adminiftred, and all other Matters done for afcertaining the faid Duties of fuch Drugs as are laft-mentioned, in the fame Manner and Form as are lawfully ufed and praftifed for afcertaining any Duties payable ad Valorem by the Oath of the Importer upon any other Commodities imported. XXXiV. And for the better fecurin^ the Duties upon Coffee imported from any Foreign Parts, and all fuch Tea as fhall be imported from any Places within the Limits of the Charter granted to the Eafl India Company by this and other Afts of Parliament impofed ; and to the Intent the fame may not be too burden- fom on the Importers of fuch Coffee and Tea, as fliall again be exported to Parts beyond the Seas; it is hereby provided and further enafted by the Authority aforefaid. That from and after the fixteenth Day of y line one. thoufand feven hundred and twelve, during the Continuance of the faid Duties on Coffee and Tea hereby granted, all fuch Coffee as fliall be imported into the Kingdom of Great Britain from any Fo- reign Parts, and all fuch Tea as fliall be imported from any Places within the Limits of the faid Charter granted to the Eaji India Company, fhall, upon Entry thereof, be forthwith carried and put into fuch Warehoufe or Warehoufes as fliall for that Purpofe be provided, by and at the Charge of the Importers of fuch Coffee and Tea, and be approved of by the Commiflioners of her Majefty's Cuftoms for the time being ; and fo much of the Duties of the fame Coffee and Tea as (in cafe of Exportation) would remain, and not be drawn back by any former Laws now in force, fliall be paid down in ready Money by the Im- porter or Importers thereof, who fhall have Power to garble fuch Coffee, as hath been ufual, to make it merchantable ; which faid Coffee and Tea fo brought into fuch Warehoufe or Warehoufes fhall not be ta- ken or carried out thence upon any Account whatsoever, other than as is herein after mentioned, that is to fay, fuch of the faid Coffee and Tea as fhall be fold to be confumed in Great Britain, fliall be delivered out of fuch Warehoufe or Warehoufes, upon Payment of her Majefty's Duties payable by this or any other Aft or Afts for the fame Coffee and Tea (other than and except fo much as was before paid down, as aforefaid) and fuch of the faid Coffee and Tea as ftiall be for Exportation to Parts beyond the Seas, fliall be delivered out of fuch Warehoufe or Warehoufes unto the Importers, or fuch Buyers, or other Perfon or Perfons as fuch Importers fhall appoint in that Behalf, upon fulEcient Security to be firft given to her Ma-' jefty, her Heirs and Succeffors (which Security the faid Commiflioners of the Cuftoms, or fuch Officers of the Cuftoms as they fliall appoint, are hereby required and impowered to take) that the fame, and every Part thereof, fliall be exported, and not relanded in Great Britain ; which faid Securities fhall be difchar- ged without Fee or Reward, upon Certificate returned or produced to the Commiflioners of the Cuftoms, or fuch Officers, as aforefaid, under the Common Seal of the Chief Magiftrate in any Place or Places in Parts beyond the Seas, or under the Hands and Seals of two known Britijh Merchants then being at fuch Place or Places, that fuch Coffee or Tea was there landed, or upon Proof by credible Perfons, that fuch Coffee or Tea was taken by Enemies, or periflied in the Seas ; the Examination and Proof thereof being left to the Judgment of the faid Commiflioners of the Cuftoms for the time being. XXXV. And for preventing all clandeftine importing or bringing of Coffee or fuch Tea, as aforefaid, into this Kingdom of Great Britain ; be it further enafted. That if any Perfon or Perfons, Bodies Politick or Corporate, from and after the faid fixteenth Day of June one thoufand feven hundred and twelve, during the Continuance of the faid Duties upon Coffee and Tea, fhall import or bring any Coffee, or fuch Tea as is to be fecured in fuch Warehoufes, as aforefaid, into Great Britain, and fhall not make due Entries there- of, and bring the fame into the faid Warehoufe or Warehoufes, as aforefaid, the fame fhall be and is hereby adjudged to be clandeftine running, and unlawful Importation thereof; and fuch Perfon a.nd Perfsns, orBq-' dies Politick or Corporate, offending therein, and their Abettors, fhall forfeit all the Coffee and Tea foclan- deftinely run, and the Sum of five hundred Pounds, to be recovered and divided ; one Moiety thereof to the Qiieen, and the other Moiety, together with Full Cofts of Suit, to the Perfon or Perfons that fliall feizc, infoim, or fue for the fame in any of her Majefty's Courts aforefaid. XXXVI. And for preventing the clandeftine carrying any the faid Coffee or Tea out of the faid Ware- houfes ; be it enafted, That the Keeper or Keepers of the iaid Warehoufe and Warehoufes (who fhall he appointed by the Commiflioners of the Cuftoms, and be at the Charge of the Importers) fliall keep one or, more
