A. D. 1723: Anno decimo Georgii Regis. C. 10. 4S9 thence upon any Account whatfocvcr, other than as is herein after mentioned ; that is to fay, Such of Of and for fiich the faid Coffee and Tea as fhall be fold to be confumed in Great Britain, fliall be delivered out of fuch Partrffoch Warehoufe or Warchoufes, upon Payment of his Majefty's Duties payable by this Act for the fame Coffee Cuffoe 3nd T " and Tea in Manner following ; that is to fay, The Importer or Proprietor, or fuch Perfon or Perfons M ", (oU L'? be as fliall be appointed by him or her, fhall for fuch Coffee and Tea which fliall remain in fuch Warehoufe CreaTBriuin or Warehoufes within the Cities of Lor don or TVeftminfter, or the weekly Pills of Mortality, make an An Entr to"b Entry with the Receiver or Collector of the faid Inland Duties within the Cities of London or IVcflminJlcr, made. y who fhall be appointed to receive the fame, of fo much Coffee or Tea as he or fhe intends to take out of fuch Warehoufe, and pay down in ready Money to fuch Receiver or Collector the refpeclive Inland The inland D»- Dutics by this Act granted, amounting in the whole to two Shillings for every Pound Weight of Coffee, tics to be paid and four Shillings for every Pound Weight of Tea: And in all other Places of Great Britain the Im- down - porter or Proprietor, or fuch Perfon or Perfons as fhall be appointed by him or her, fhall make fuch En- tries at the Office for the faid Inland Duties as fhall be appointed for that Purpofe, which fhall be neareft to fuch Warehoufe or Warehoufes appointed as aforefaid, and pay down the faid Inland Duties to the Colleftoi appointed to receive the lame; and upon producing a Warrant or Warrants, Certificate or On producing to Certificates, figned by fuch refpective Collector or Receiver (certifying that he has received the faid the Warehoufc- Inland Duties by this Act granted) to the refpective Warehoufe-keeper or Warehoufe-keepers, fuch kec P tr a War - Warehoufe-keeper or Warehoufe-keepers fliall deliver out of fuch Warehoufe or Warehoufes fo much ca" "fhivim:" , Coffee or Tea, intended for home Confumption, as fliall be mentioned or expreffed in fuch Warrant or received th'<- in- Warrants, Certificate or Certificates refpectively, to have paid the faid Inland Duties; and the refpec- land Duties, fueu tive Warehoufe-keeper and Warehoufe-keepers are thereupon to to give to fuch Importers or Proprietors Warchoufe- a Permit or Certificate to accompany fuch Coffee or Tea fo delivered out, which Permit or Certificate fliall kcc P er t° del '- be alfo figned by an Officer attending the faid W'arehoufe or Warehoufes, who fliall be appointed by the ^nitl •Tre"" ' faid Commiffioners for the faid Inland Duties, or the major Part of them, to prevent the feizing thereof; Hermit for fo and as to fuch Cocoa Nuts as fhall remain in fuch Warehoufe or Warehoufes, and fhall be intended to be much. taken out of the fame, in order to be made into Chocolate in this Kingdom, an Entry thereof fliall be firft As to Cocoa made by the Importer or Proprietor, or fuch Perfon or Perfons as he or flie fliall appoint, with the re- Nuts lnt = nde,J fpedtive Receiver or Collector appointed to receive or collect the faid Inland Duties, as a Charge upon c°hocobte1n"this fuch Importer or Proprietor, and alfo on the Buyer of the fame, which faid Receiver or Collector refpec- Kingdom, the , tively, fhall certify' fuch Entry to the refpective Warehoufe-keeper or Warehoufe-keepers ; and upon fuch like Method to Certificate the Quantity of Cocoa Nuts mentioned therein, fliall be delivered out of fuch Warehoufe or bc obferved. 1 Warehoufes accordingly, with a Permit or Certificate, figned by the Officer for the faid Inland Duties at fuch Warehoufe, to be delivered to the Officer of the faid Inland Duties by this Act granted, of the De- vifion or Place to which fuch Cocoa Nuts are intended to be carried, to the Intent that the fame Officer may take the fame into Stock ; and as to fuch Part of the faid Coffee, Tea and Cocoa Nuts, as fhall be j ocn p art r intended for Exportation to Parts beyond the Seas, the fame fliall be delivered out of fuch Warehoufe or fuch Coffee, Tea Warehoufes unto the Importers, or fuch Buyers or other Perfons as fuch Importer fliall appoint in that and_ Cocoa Nuts Behalf, upon fufficient Security to be firft given to his Majefty, his Heirs and Succeffors, which Security !™ luch w /»re- the Commiffioners of the Cuftoms for the Time being, or fuch Officer or Officers of the Cuftoms as , e ° n °j^^".'"" i they, or the major Part of them fliall from Time to Time appoint, are hereby required and impowered ported, is to be to take, that the fame, and every Part thereof, fhall be exported, and not relanded in Great Britain, delivered out j which laid Securities fliall be difcharged without Fee or Reward, upon Certificate returned or produced upon fufficient to the Commiffioners of the Cuftoms, or fuch Officer or Officers as aforefaid, under th ; Common Seal Secur .»'y to «e- ■ of the Chief Magiflrate in any Place or Places beyond the Seas, or under the Hands and Seals of two f^ ;j} e ","" ! known Briti/b Merchants then being at fuch Place or Places, that fuch Coffee, Tea or Cocoa Nuts were s h s , i there landed, or upon Proof by credible Perfons, that fuch Coffee, Tea or Cocoa Nuts were taken by t0 be diftharged
- Enemies, or periflied in the Seas ; the Examination and Proof thereof being left to the Judgment of the on Certificate.
'. laid Commiffioners of the Cuftoms ior the Time being. XXVII. And for preventing all clandeftine importing or bringing in of Coffee, Tea or Cocoa Nuts
.into this Kingdom of Great Britain, Be it further enacted by the Authority aforefaid, That if any Perfon Coffee Tea or
' or Perfons, Bodies Politick or Corporate, from and after the faid four and twentieth Day of June one Cocoa'Nuts im- thoufand feven hundred and twenty-four, fliall import or bring any Coffee, Tea or Cocoa Nuts (which ported, not fo , ought to be fecured in fuch Warehoufe as aforefaid) into Great Britain, and fliall not make due Entries entred and thereof, and bring the fame into the faid Warehoufe or Warehoufes as aforefaid, the fame fhall be and is w""^' *? fuc *j
- hereby adjudged to be clandeflinely run, and unlawfully imported, and the fame fliall and may be feized ^Package 3 "
I by any Officer or Officers of the Cuftoms, or for the faid Inland Duties hereby granted ; and fuch Per- thereof/andHor- 1 fon or Perfons, or Bodies Politick or Corporate offending therein, fhall forfeit and Iofe all the Coffee, fesimployed in Tea and Cocoa Nuts fo clandeflinely run, or unlawfully imported, together with the C?nifters, Bags, carrying thereof, Casks or other Veffels or Things containing the fame, and the Horfes, Carts and other Carriages made ufe miy cd> of in the carrying of the fame. - XXVIII. Provided always, and it is hereby further enacted by the Authority aforefaid, That if Upon Diputes of any Difpute fliall arife whether the Cuftoms or Inland Duties payable for any Coffee or Tea, or paying or not the Cuftoms for any Cocoa Nuts, which fliall be feized in Purfuance of this Ad, have been duly paid, paying Duties, or that the fame or any Part thereof have been condemned as forfeited, the Proof thereof fliall lie n t heci f J mcr e upon the Owner or Claimer thereof, or the Perfon or Perfons on whom the fame fliall be found, and not en the Officer. Vox,. V, R r r XXIX. And
