A. D. 1 7 II. Anno decimo Ann^e Reginje. C. 26. 579
- tticjre Book or Books, wherein he or they fhall fairly enter or write down an exafl
- particular and true Ac-
count of all Coffee and Tea which fhall be brought into, and carried out of his or their faid Warehoufe and Warehoufes, and the Days and Times when the fame was fo brought in and carried out, and how much thereof was delivered put to be confumed and fpent in Great Britain, and how much for Exportation, as aforefaid, and fliall at the End of every fix Months tranfmit in Writing an exaft Account thereof, npon Oath, to the Commiflioners of the Cuftoms for the tim.e being, together with an exa£i: Account of how Riuch fhall be remaining in his or their faid WarehOufe or Warehoufes refpeftively ; and the faid Commif- fioners are hereby impowered and enjoined, within one Month after the fame fhall be tranfmitted to them, as aforefaid, to appoint one or more Perfon or Perfons to infpecfl the faid Book or Books, Warehoufe or Warehoufes, and to examine the fame Accounts; and if upon Examination it fhall appear that any of the faid Coffee or Tea was delivered out otherwife than as aforefaid, or before Payment of her Majefty's Duties for fuch of the faid Coffee or Tea as fhall be fold to be confumed in Great Britain, or giving fuch Security, as aforefaid, for fuch of the faid Coffee or Tea as fliall be delivered out for Exportation, as afore- faid, then the Warehoufe-keeper or Warehoufe-keepers offending therein fhall not only be difabled to hold or enjoy any publick Imployment, but alfo fhall forfeit the Sum of one hundred Pounds for every fuch Offence, to be recovered and divided, to wit, one Moiety thereof to the Queen's Majeffy, and the other Moiety thereof, with Full Coffs of Suit, to the Perfon or Perfons who fliall feize, fue, or inform for the fame in any the Courts aforefaid. XXXVII. And be it further enafled by the Authority aforefaid, That it fhall and may be lawful to and ^"'"J^"^"' ""y for the Proprietor or Proprietors of the Coffee and Tea, fo lodged in any Warehoufe or Warehoufes, to theVarehoufes ■ affix one Lock to every fuch Warehoufe, the Key of which fliall remain in the Cuftody of fuch Proprietor scc. ' or Proprietors ; and that he or they may in the Prefence of the faid Warehoufe-keeper or Warehoufe- keepers (who is and are hereby obliged to attend at all reafonable Times for that Purpofe) view, fort, and receive out the faid Coffee and Tea, or any Part thereof, in Manner following, that is to fay, fuch of the faid Coffee or Tea as fhall be fold to be confumed in Great Britain, upon paying the Remainder of all the Duties impofed thereon, as aforefaid, and fuch of the laid Coffee or Tea as fhall be fold for Exportation,. upon giving fuch Security as is before in that Behalf exprelfed. XXXVIII. Provided always, and it is hereby enafled, That from and after the faid fixteenth Day of June All the Duties, one thoufand feven hundred and twelve, all the Duties and Impofitions (fo much as Is to be paid down in to be paid on its ready Money, as aforefaid, excepted) for the faid Coffee or Tea delivered out of the faid Warehoufes to '^^^'■y out for be confumed in Great Britain, fhall be paid upon fuch Delivery out of the Warehoufe, and not otherwife; here "'"^'^"'^ and that from and after the faid fixteenth Day of "June one thoufand feven hundred and twelve, all Duties ' impofed upon fuch of the faid Coffee or Tea as fhall be delivered for Exportation, and exported accordingly ?" Exportation (except fo much as was paid down in ready Money, as aforefaid) fhall be difcharged; and from thence- ^.'^-^.j^j'" °j^_° forth no Drawback or Allowance fhall be paid or made out of her Majeffy's Cuffoms for or on Account of cept, &c. ' ' the Exportation of any fuch Coffee or Tea ; any thing herein, or in any former Aft or Afts of Parliament, to the contrary notwithffanding. XXXIX. Provided alv/ays, That if any Importers of Coffee or Tea fliall pay dov/n all her Majefty's Du- ■'™j;°'J^"' °" . ties for the fame, upon the Importation, and before the Landing thereof, then fuch Importers fhall not be [he DutierVot obliged to fecure the fame in a Warehoufe or Warehoufes, as aforefaid. obliged to 'ware- XL. And be it enatffed by the Authority aforefaid, That the faid Duties hereby granted upon imported houfe their Tea and Drugs (except fuch Tea as fliall be imported from any Places within the Limits of the Charter Coffee, &c. granted to the £«/? //.Y/m Company) chargeable by this Act, fliall be raifed, levied, recovered, anfwered, Dutieson im- - •and paid (to and for the Ufes and Purpofes in this hSt expreffed) by fuch Rules, Ways, Means and Me- ported, Tea and thods, and under fuch Penalties and Forfeitures, and fubject to fuch Allowances, as the other Duties upon J^^^s liowto be the fame Goods refpeftively are by any Law or Statute now in force, to be afcertained, fecured, raifed, levied, recovered and anfwered, during the Continuance thereof refpeftively. XLI. Provided always, and be it further enadted and declared. That in cafe any of the faid Tea and ^^"^ I^"" "^ Drugs hereby charged, (and except as before excepted) upon which the faid new Duties by this AcSl granted, to'^be^repJ^d"°^ fliall, upon the Importation thereof, be duly paid or fecured to be paid, be again exported at any Tim.e or Exporta't^m." Times within eighteen Months by Britijl} Merchants, or within nine Months by Aliens, to be accounted 'Ihefe iSan'd ig from the refpeftive Times of the Importation of the faid Goods inwards, and that Proof be firff made up- Momhs ejiJar-ed on Oath, That the faid Tea or Drugs, except as before excepted, fo exported, be the fame for which the ^ 3 "^'ears b> 7 faid Duties are paid, or fecured to be paid, as aforefaid. That then and in every fuch Cafe, and not other- £^21^^ 10 ^' wife, the fame Duties fo paid fhall, without any Delay or Reward, be wholly repaid out of any the Duties Farther Proi-i- upon Tea and Diugs by this Aft granted, or the Security for fuch of the faid Duties as fliall be fecured (ions made on fhall be vacated (on a Debenture or Debentures regularly certified and fvvorn to) as to fo much of the ^'^portation of faid Tea and Drugs as fliall be fo exported ; any thine in this Act contained to the contrary notwith- P'"?^ to irelani n J- '^ f ' J h > hi 5 Geo. I. ftanding. c. u. §. - ' XLII. And whereas feveral Companies, and divers Merchants Importers, have or may have, on the ^' ' fixteenth Day of y?/«<? one thoufand feven hundred and tv/elve, feveral Stocks or Qviantities of Coffee ^'"P.°^"^"°^ ' and Tea;' It is hereby further enacted. That all and e'ery fuch Companies and Merchants Importers, ,°" f"|. j'.^^^j^ having on the fixteenth Day of yune one thoufand feven hundred and twelve, in his, her or their Cuftody ;„ Hand on i5 or PoSeffion, or in the Cuftody or Poffeflion of any other Perfon or Perfons in Truft for them or any of June 1712. them, or for their or any of their Benefit or Account, any Stock or Qiiantlty of Coffee or Tea, or either of them, within the Realm of Great Britain, being for Sale, fhall yield and pay unto her Majefty the like fpefiive Duties for the fame, as are by this Aft granted and to be paid for and upon the like Goods re- refpeftively, to be imported after the faid fixteenth Day of June one thoufand feven hundred and twelve ; the faid Duties for fuch Stocks to be anfwered and paid to her Majefty's Ufe, within fix Months after the faid fixteenth Day of June one thoufand feven hund.'-ed and twelve. 4 E 2 . XLIIL And
