A. D. 1723. Anno decimo Georgii Regis. C. jo. 493 jn Purfuance of this or any other Act or Acts now in* Force, or hereafter to be made,- or (hall by Force or Violence refcue, or fhall caule to be refcued, any of the faidCommoditi* i after the fame (hall have been feized by fuch Officer or Officers as aforefaid, or {hall attempt or endeavour fo to do, or after fuch Si i- zure fhall ftave, break or other wife deftroy or damage any Veflels or Package, wherein the fame fljall lie contained, all and every the Party or Parties fo offending fhall, for every fuch Offence, forfeit and lofe penalty 5 ol. the Sum of fifty Pounds. XLI. And it is hereby further enacted by the Authority aforefaid, That all Fine-sand Penalties, and A!) p cna i, ; - all Forfeitures, as well ipecifick as pecuniary, relating to the Inland Duties by this Act impofcJ, or to Forfeitures', a""' the Commodities hereby prohibited to be imported, or to any Seizures made in Purfuance of this Act, well fpeci6cl {hall be fued for, levied and recovered or mitigated, by fuch Ways, Means and Methods as any Fine, pecuniary, to be Penalty and Forfeiture is or may be recovered or mitigated by any Law or Laws relating to his Majefty's f md / or I ' * c " a ,' Revenues of Excife, or any of them, or by Action of Debt, Bill, Plaint or Information, in any of his E«ift Majefty's Courts of Record at Weftminjler, for any Thing done in that Part of Great Britain called Eng- land, or the Court of Exchequer at Edinburgh, for any Thing done in that Part of Great Britain tailed OneMoiewro Scotland; and that one Moiety of every fuch Fine, Penalty and Forfeiture, fhall be to his Majefty, 1ml; the Crown, the Hiirs and Succeffors, and the other Moiety thereof to him or them that fhall feize, inform and fue for " er «°iheln- the fame. _ { "'™<- XLII. Provided always, and it is hereby enacted by the Authority aforefaid, That fuch Perfons as (hall Cnmmiffi for the Time being, be in Purfuance of this Act appointed Commiffioners for the Duties on Coffee, Tea for the Duties and Chocolate, arillng or to arife in England, Wales or Town of Berwick upon Tweed, or the major Part granted by this of them, fhall have and exercife the fame or like J urifdiction, Power and Authority, and may judge, de- Aa t0 have the termine, mitigate or order in all Cafes and Matters relating to the Duties arifmg within the Limits afore- ikc Pe '; vcrs > **• {'aid, as the Commiffioners of Excife upon Beer and Ale and other Liquors, may or lawfully can or ought oners^fExoic ' to exercife, adjudge, determine, mitigate or order in like Cafes or Matters in relation to the faid Duties on Excife; and that the Judgments which fhall be fo given in Purfuance of this Act by the faid Commiffi- judgments oners and Juftices of the Peace refpectively, fhall be, and are hereby declared to be final, and not liable fuant to thii Aft to be removed by Certiorari into any of the Courts at Weftminfler; any Law, Statute or Provifion to the not toberemov- contrary thereof in any wife notwithstanding. ed by Certiorari. XLI1I. Provided always and it is hereby enacted by the Authority aforefaid, That every Perfon who All Commiffio- ' fhall be appointed a Commiflioner for the Duties by this Act granted, and every fubordinate Officer un- ""6 and Officers der fuch Commiffioners, who fhall receive any Salary or Allowance in refpect of his or their Office, fhall !°. ? e f 'jj' 0rn before he or they fhall act in their refpective Trufts, fake an Oath for his and their due and faithful Exe- cuu'this'lV"" cution of the fame, according to this Act; which Oath fhall and may be adminiftred to any fuch Com- miflioner by any other Perfon who fhall be appointed a Commiflioner as aforefaid, and to the faid Offi- cers refpectively, by any one of the faid Commiffioners, or by one Juftice of the Peace, who fhall give to fuch Officer a Certificate thereof gratis. XLiV. And it is hereby enacted by the Authority aforefaid, That if any Perfon or Perfons fhall be General I;r«e„ fued, molefted or profecuted for any Thing done by Virtue or in Purfurnce of this Act, fuch Perfon or Perfons fhall and may plead the General Blue, and give this Act and the Special Matter in Evidence in his Defence; and if afterwards a Verdict fhall pafs for the Defendant or Defendants, or the Plaintiff fhall difcontinue his Action or be nonfuited, or Judgement fhall be given againft him upon Demurrer or other- wife, then fuch Defendant or Defendants fhall have treble Cofts to him or them awarded againft fuch TrcbleCorb. Plaintiff. XLV. And to the End all the Rates and Duties upon Coffee, Tea and Chocolate confirmed in Great Britain by this Act granted, may be duly and certainly raifed, and the fame (except the neceffary Charges of executing this Act) may be juftly and duly brought into the faid Receipt of his Majefty's Exchequer, according to the true Meaning hereof, It is hereby enacted by the Authority aforefaid, That from Time to Time there fhall be appointed fuch and fo many Commiffioners and Officers as fhall be proper and ne- ceffary for managing, raifing, collecting and paying the faid feveral Rates and Duties herein before granted, and for keeping and rendring the Accounts of the fame; and that the refpective Commiffioners and Offi- Commiffioners cers concerned therein, fhall perform their feveral Duties in Relation to the PremiiTes, as to them refpec- and Officers i'or tively fhall appertain, under i'uch and ' the like Penalties, Forfeitures and Difabilities for any Offence or .^A feDl " l "[ ub - Neglect therein, or for detaining, diverting or mifapplying any Part of the Monies arifihg by the fame Penalties as in* Rates and Duties, as are prefenbed and to be inflicted by Virtue of an Act of Parliament made and pal- led in the ninth Year of his late Majefty King William the Third, intituled, An ASffor raifing a Sum 9 & 10 W. 3. not exceeding Hvo millions, upon a Fund for Payment of Annuities after the Rate of eight Pounds per Centum per c " 44- Annum, and for fettling the Trade to the Eaft Indies, for the like Offence or Neglect relating to the Duties thereby granted or referred unto, or for detaining, diverting or mifapplying any Part of the Monies which were granted or appropriated by the Act of Parliament lait mentioned. XL VI. Provided always, and it is hereby enafted by the Authority aforefaid, That one Moiety of the How the Monei Monies arifmg by the faid Inland Duties by this Act charged and impofed upon all Coffee and Tea, and arifmg by the in- all the Money arifmg by the faid Inland Duty by this Act charged upon all Chocolate, {hall be appropri- limd D«ie« is to ated, iffued and applied, and the fame are hereby appropriated and made payable to the fame Uf-s, In- a Pl' lied - tents and Purpofes, as the Duties upon Coffee, Tea, Chocolate, Cocoa Nuts and Cocoa Pafte, conti- nued and made perpetual by the faid Ait of the feventh Year of the Reign of her faid late Majefty Queen 7 Anns, c. 7. Anne, were appropriated and applicable before the making of this prefent Act, and fhall be alfo fubject §. 33. and liable to the fame Redemption by Parliament, as the faid Duties upon Coffee, Tea, Chocolate, Co- coa Nuts and Cocou Pafte, continued and made perpetual by the lait mentioned Act, were by the fame Act fub-
