A. D. 1751. Anno vicefimo qutirto Georgii II. C. 41. 3^3 XXVI. And be it further enacleJ by the Authority aforefaid, That from and after the faid twenty-ninth Penalty on V'cf- Day oi September one thoufand {iitw hundred and fifty-one, where any Ship or Veffcl whatfoever under thei'^is undtr 70 Burthen of feventy Tons coming or arriving from foreign Parts, or having cleared outwards in Great 5,-/_ Tn"s; with 'Jo- tain for foreign Parts, and having on board one hundred Pounds ^Veight of Tobacco, or any Tobacco J,"g"^^'^y^^"' Stalks, or Stems ftript from the Leaf, or fifty Pounds Weight of SnufF, fliall be found at Anchor, or ho-bc;iig'found at ' vering within the Limits of any of the Ports of this Kingdom, or within two Leagues of the Shore, or Anchor or ho-- fhall be difcovered to have been within the Limits of any Port, and not proceeding on her Voyage, Wind^-'^'"s '>^^.'l>= and Weather permitting, (unlefs in cafe of unavoidable Neceffity and Diftrefs of Weather, of which Ne- ^""""j' ° ""^^ ceffity and Dillrefs the Mafter, Purfer or other Perfon having or taking the Charge or Command of fuch ,hifsii"e""nler3 Ship or Veffel, fnall give Notice to, and make Proof of, before the ColleiStor or otner Chief Officer of the in cafe ofDi- Cuftoms of fuch Port as aforefaid, immediately after the Arrival of fuch Ship or Veffel into the faid Port,) firefsj &c, all fuch Tobacco and Tobacco Stalks, or Stems ftript from the Leaf, and SnufF, together with the Hog- Iheads, Bags, Boxes, Casks or other Package whatfoever, containing the fame Goods, or the Value thereof, fhall be forfeited and loft, (whether Bulk fhall then have been broken or not,) and the Mader or other Perfon taking Charge of every fuch Ship or Veflel fhall forfeit and lofe the Sum of one hundred Pounds; and the fame Goods and Package fhall and may be feized and profecuted, or the Value thereof be fued for by any Officer or Officers of the Cuftoms, in fuch Manner and Forrri as herein after is expreft'ed, any Law, Statute or Ufage to the contrary 'notvvithftanding; and if any Ship or Veflel whatfoever above Pfnalty on Vsf- the Burthen of feventy Tons, having fuch Goods on board as aforefaid, either homeward bound or out- f';!^' ^"'^ 1° ward bound, (liall be found at Anchor, or hovering as aforefaid, and no Notice of Diftrefs be given as^°'V ^""""j ^^ aforefaid, the Mafter or other Perfon taking Charge of every fuch Ship or Veflel fhall forfeit and lofe the,5,.i„, ^^ af^jj. Sum of one hundred Pounds. faid. ° XXVIL And be it enadfed by the Authority aforefaid. That from and after the faid twenty-ninth Day AllTobacco.&c, of September one thoufand kwt. hundred and fifty-one, all Tobacco, Tobacco Stalks and SnufF which which fhall be fliall be feized and condemned, fhall be burnt and deftroyed in the Prefence of the Colleiftor and Comp- ™"^^"'-'' * troller of the Cuftoms for the Port where fuch Tobacco fliall happen to be at the Time of fuch Condeni- °"°'» nation, or in the Prefence of fuch Officer as fhall be appointed by them for that Purpofe; and if there fliall be no fuch Officer of the Cuftoms at the Place where fuch Tobacco fhall be at the Time of the Con- demnation thereof, then in the Prefence of the Collector or Supervifor of Excife of the Diftri£t in which fuch Place is fituate; and that all Rewards or Allowances to which the Officer or Officers who fhall feize^^j ,5,5 ii,^-„. and profecute the fame, are intitled to by Law, fhall be paid by the Receivers General of the Cuftoms atancc payable to London or Edinburgh refpe£tively, or by the refpecStive Colledfor in the Out-ports where fuch Tobacco, the Officer who Tobacco Stalks or SnufF was feized, and burnt or deftroyed, to fuch Offioer or Officers, out of any of *'^" '^"^"^ ^ the Duties or Revenues arifing from the Cuftoms applicable to Incidents; that is to fay, If it is Tobacco ^"JJ'^f ',°_^,^ ^^ or Tobacco SnufF fo burnt and deftroyed, the fame fhall be paid at and after the fame Rate and Proportion, Cuftcms,' as if the faid Tobacco or Tobacco SnufF had been fold on Condemnation for fix Pence j^^r Pound; and if it is Tobacco Stalks, or damaged Tobacco, then, the Officer fo feizing fhall have and be intitled unto one ^J^" theRate of Penny per Pound, for every Poiind's Weight of Tobacco Stalks or damaged Tobacco fo condemned and for'Tobacc°o"or' burnt in lieu of all other Allowances. Snuff; and I d, per Pound for Stalks or damaged Tobacco. XXVIII. Provided always. That the Officers of Cuftoms or Excife refpeflively, in whofe Prefence the Officer to certiry fame fhall be burnt, fhall certify to the Commiffioners of the Cuftoms, in fuch Part of the united King- '0 the Commif- dom where the fame fliall be burnt, the exaft Quantity fo burnt, v/hereupon the faid Commiffioners fliall 'f°'"7= thcQuan- grant their Order for the Payment of the faid Rewards or Allowances in manner above-mentioned; and if "'^ ""'^' the fame fhall have been burnt in the Prefence of fuch Officer of Excife, then the faid Commiffioners fhall ^nd they are to order the fame to be paid by the Receivers General of the Cuftoms, in either Part of the united Kino-dom, f^"' ^" Order as the fame fliall happen. tttCrt"' ' XXIX. And whereas fome Doubts have arifen, whether the Bonds which are given to the Crown for
- the Payment of the feveral and refpeilive Duties on Tobacco, within eighteen A-Ionths as the Law di-
- refts, ought on the Expiration of the faid eighteen Months to be put in Suit, and whether any Intereft
' fhall accrue thereon to the Crown, from and after the Expiration of the faid eighteen Months, until the ' faid Bonds fliall be vacated by a proper Debenture to be made out for that Purpofe, in as much as the ' Exporter upon the Exportation of the Tobacco within the Time limited by Law, which is three Years, ' is to be paid, or allowed to draw back the whole Duty or the Security vacated on the Bond or Bonds ' given on the Importation of the fame Tobacco;' Now to clear up and remove all fuch Doubts for the future; Be it declared and enafted by the Authority aforefaid, and it is hereby declared and enafted. That all Bonds which have been given, and are now fubfifting at the Time of making this Aft, for the feveral Bonds forPay» and refpedlive Duties on Tobacco, or which fhall hereafter be given for the Payment of the faid Duties, ment of the are and fhall be deemed and taken to be due and payable immediately upon the Day mentioned in the ^""== °'^'^°- Condition of the faid Bond for Payment thereof; and that fuch InterelF fhall be paid to the Crown, on all ^'^'°' fuch Bonds, as is direfted by an A<3: of Parliament made in the fourth Year of her late Majefty Queen to be due on the Anne, (intituled. An Act for continuing an additional Suhjidy of Tonnage and Poundage, and certain Duties D^y d Payment upon Coals, Culm and Cinders, and additional Duties of Excife; and for fettling and ejlahlljhlng a Fund;A^r^_ mentioned in l)^ and by other JV,ys and Means for Payment of Annuities to be [old for raifing a further Supply to her ^'J- J„t„e°ft thereon i^fiy for the Service of the Tear one thoufand feven hundred and fix, and other Ufes therein mentioned) which tgte paid to the Intereft
