A. D, 175^' Anno vicefimo quarto Georgii IL 0.4.1. 375 wife ; then fiich Defendant or Defendants fhall have treble Colls to him or them awarded agarnft the Plain- TscUe CoCs. tiit or Plaintifi's. XXXI. And be it further enafted by the Authority aforefaid, That all Pcrfons fucd cr profecuted for Pfi'"'- f^ed, in- any Thing done in or relating to the Execution of this prefent AS:, fhall be inritled to all the Privileges '"' ""^= and Benefits f r their legal Defence that are provided or enacted in or by an A& of I'arlianient made in ^Iq.^ z z z(L the eleventh Year of his Majefty's Reign (intituled, Jn Ail for the er,fordng the Execution of an Jet made in the mnth Ycfr of his Majefly's Reign, intituled. An A61: for laying a Duty on the Retailers of Spirituous Liquors, and for licenlTng the Retailers thereofj for Perfons employed in the Execution of the faid Aft. XXXII. And for the Encouragement of thofe who fhall difcover Offences committed againfc this Aft, v/here the ps- be it enafted by the Authority aforefaid, That from and after the faid firlt Day oi July one thoufand feven mlty onConvic- hundred and fifty-one, where any Perfon or Pcrfons fhall be lawfully conviSed of cny Offence in unlaw- J'™ ?f""'?^""' fully retailing diililled Spirituous Liquors, and the pecuniary Penalty hereby, or by any other Acl of Par- |J;.|!,jf "^j ^' iiament inSicSed for fuch Offence, fhall not be paid, and cannot be levied by the Space of one Month wiihin j Momb, next enfuing the Time of fuch Conviction, it fhall and may be lawful for the Commiffioners of Excife in the Commif- EtT'land&nA Scotland reipzt.vzy, to caufe fuch P.eward as they fhall think fit, not exceeding five Pounds '""='■' '^'^"'^ '= eac1i, to be paid to.the feveral and refpeclive Perfons who fhall appear to them to be intitled thereto as ^ri- 'j'^.'^"^^"^"^/"' formers, out of any Monies in their Hands arifing by any Penalties or Forfeitures for the like Offences 2.S c,,.,-e,.„',r„' sy,- aforefaidi rinicm Lijiicm ffejari/jer 26 do. 2. c. 13. 27 Ceo. 2. c: 11. 31 do. 2. c 36. 31 Ceo. 2. c. 29, 33 Geo, 2. c, g ^ a^» CAP. XL!. An Ad for the more efFedual fecuring the Duties upon Tobacco. 'HERE AS, notwithftanding the Laws heretofore made relating to the Importation of Tobacco f«/&j; Z-otss into Great Britain from his Majeftiy's Plantations in America, and for fecuring the Duties due zndrffint: izCar. payable thereon upon the Importation thereof into Great Britain, and alio with regard to the Exportation -•'^- 34- 'S^^;-. ' of Tobacco from Great Britain to foreign Parts, many great Frauds and Abufes are frequently contrived, J' %J/ .t^'^f. ' committed and carried on by feveral ill-defigning Perfons concerned in the different Branches o^ 'Eunntk{'jZ', z'.lfi^.' ' and Trade in Tobacco, to the great Prejudice of his A'lajefcy's Revenue, and to the great Lofs and Dif-7 is' 8 W. 3. c. ' couragement of the fair Traders, fo that it is become neceffary that fome further Provifion fhould bei°- ^oS'ii ' made for the more effectual preventing the fame for the future ;' Be it therefore enafted by the King's ^- 3- '■ ^'- ^■ mofl; Excellent Majefty, by and with the Advice and Confent of the Lords Spiritual and Temporal, ^nd J^"'f/_ ^^. S Commons, in this prefent Parliament affembled, and by the Authority of the fame. That from and after ^cn! c'.Tj'. i» the twenty-fifth Day of March one thoufand feven hundred and fifty-two, when any Ship or Veffel what- Ann. flat. 7.. c foever, fhall have taken in Tobacco at any Port or Place whatfoever within his Majefty's Plantations ^- '^' ^: in America, in order to convey the fame from thence into Great Britain (except fuch Tobacco ^s 'Q,i^ f fliall be water-born before the faid twenty-fifth Day of March one thoufand feven hundred and fifty- i. Vg'. ice^.'i. two) the Colledlior or Comptroller, or other chief Officer, or any two of them, employed in thee. 21. gCeo.i. Management of the Cuftoms, at fuch Port or other Place, where fuch Ship or Veffel fhall have taken f' 21. 12 Cm. in Tobacco, fhall, at and upon the clearing of every fuch Ship or Veffel by the proper Officer or!; " *^' ^' Officers of the Cuftoms appointed for that Purpofe, deliver to the Mafter, Commander or other veffels taking ia Perfon taking charge of any fuch Ship or Veffel, a Manifeft or Content in Writing, under his and their Tobacco at the Hands and Seals of Office, which fhall contain a true Account of all the Tobacco loaden on board Plantations for every fuch Ship or Veffel, with the Number of Hogfheads, Cafks, Chefts and other Packages containing ^^^' "'^'Z the fame, and the Quantity of the Tobacco contained in each particular Flogfhead, Cafk, Cheft and otherQ^^fj'g^^jJ'^^g Package, together with the Marks and Numbers fet on each and every Hogfliead, Cafk, Cheft or other the Mafter a Package thereof, with the Tare of each particular Hogfhead, C.ific, Cheft or other Package in which fuch Manifeft with Tobacco fnall be contained ; and alio fhall, at and upon the clearing of every fuch Ship or Veffel as afore- 'he Number and faid, immediately tranfmit a Duplicate of fuch Manifeft or Content to the refpeclive Commiffioners of the p^^^"^'"^, Cuftoms in Great Britain: And any Collector, Comptroller or other chief Officer or Officers of the^pj tr^nfmita Cuftoms at any Port or Place iji his Majefty's Plantations in A/iierica, who fhall, at and upon the clearing Duplicate to the of any Ship or Veffel having Tobacco loaden on board her as aforefaid, negleft or refufe to deliver to the Commiffioners Mafter, Commander or other Perfon taking charge of fuch Ship or Veffel, fuch Manifeft or Content as is "'^'J^'^p"";"™^' herein before fpecified and directed ; or who fhall not, at and upon the clearing any fuch Ship or Veffel, "f^"^!^'^ ^ immediately tranfmit a Duplicate of fuch Manifeft or Content to the faid refpedfive Commiffioners of the Cuftoms in Great Britain, ftiall forfeit and lofe the Sum of two hundred Pounds, to be recovered in any of his Majefty's Courts of Record at JVeJlminJler, or in the Court of Admiralty in his Majefty's Plantations where fuch Oftence fhall be committed. . ' ' ■ /" II. And be it further enailed by the Authority aforefaid, That every Mafter, Commander or other-Maffer todelivej-'^ Perfon or Perfons taking charge of any Ship or Veffel having Tobacco loaden on board as aforefaid, at any^° ^^ '".1!;-^°'^ Port or Place v^hatfoever in any of his Majefty's Plantations in America as aforefaid, fhall, upon his Arri- |^^ Maniftft"" val at his Port of Difcharge in Great Britain, and at the Time that he makes his Report of his Ship at the Cuftom-houfe, deliver to the Collcdfor of the Cuftoms at the faid Port (who is hereby required and direfted to deliver the fame to the Land-waiters appointed for the Delivery of fuch Ship or Veffel) the Manifeft or Content of the Lading of his Ship or Veffel which he received from the Collector, Comptroller or ether chief Officer of the Cuftoms at the Port or other Place in the Plantations where he taok in his Lading ; and
