Half fubfidy on importar tion of pepper, and the other duties on its delivery out of the ware houfe for con fumption here. feas upon giving fuch fecurity as is before in that behalf expreffed. XI. Provided always, and it is hereby enacted by the authoonly to be paid rity aforefaid, That from and after the faid feventeenth day of February, one thousand seven hundred and nine, no other duty fhall be taken or demanded upon or at the importation of any pepper into Great Britain, (but the half fubfidy before-mentioned) and all other the duties and impofitions charged upon or for fuch pepper as fhall be delivered, as aforefaid, out of the warehoufe, to be confumed and spent in Great Britain, fhall be paid upon fuch delivery out of the warehouse, as aforesaid, and not otherwife: and that from and after the faid feventeenth day of On exportation all other February, one thoufand feven hundred and nine, all duties chargduties dischar. ed or imposed on fuch of the faid pepper, as fhall be delivered ged. out of the faid warehouse or warehouses to be exported, and shall be exported accordingly (except the half fubfidy) fhall be difcharged, and from thenceforth no drawback or allowance fhall be paid or made out of her Majefty's customs, for or on the account of fuch exportation of any of fuch pepper; any thing herein, or in any former act or acts of parliament, contained to the contrary thereof in any wife notwithstanding. Importers of 101. per cent. for prompt. payment. Nutmegs, &c. may be imported from any ports in British hips, &c. Farther provifons relating bereto, 6 Geo. 1. c.21. 1. 45. Raifins, &c. landed with XII. Provided always, and it is hereby enacted by the authority aforefaid, That the importers of the faid raifins, nutmegs, cinnamon, cloves, mace, or fnuff, giving security at the custom-houfe, fhall have twelve months time for payment of the duties by this act impofed thereupon; and in cafe fuch importer fhall pay ready money, he fhall have ten pounds per centum, or after that rate per annum, of the faid duty abated to him for prompt payment. XIII. Provided alfo, and it is hereby enacted, That it shall and may be lawful for any person or perfons to import into the kingdom of Great Britain, during the continuance of this act, nutmegs, cinnamon, cloves, or mace, fubject to the feveral duties payable for the fame, from any parts beyond the seas in Britifh fhips, fo as the mafter, and at least one fourth of the mariners during the continuance of this prefent war, be her Majesty's fubjects of Great Britain, and so as after the end of this war, and during the continuance of this act, the mafter, and at least three fourths of the mariners be her Majefty's fubjects of Great Britain, and fo as notice be first given to the commiffioners of her Majefty's customs, of the quality and quantity of the said spices, fo intended to be imported, and the place in which they intend to import the fame, and taking a licence under the hands of the commiffioners of the customs for the time being, for the landing and importing thereof, as aforefaid; which licence they are hereby authorized and required to grant without any fee or reward, or any other charge to the perfon demanding the fame; any law, cuftom, or ufage to the contrary notwithstanding. XIV. And be it enacted by the authority aforefaid, That in out entry, &c. cafe any of the faid raifins, nutmegs, cinnamon, cloves, mace, and fnuff, hereby charged or intended to be charged as afore forfeited. faid, fhall be landed or put on fhore out of any fhip or veffel, before due entry be made thereof at the custom-house, in the port or place where the fame fhall be imported, and before the faid duties by this act charged or chargeable thereupon, shall be fecured or paid, as this act doth require, or without a warrant for the landing or delivering the fame first figned by the collectors, or other proper officer or officers of the cuftoms refpectively; That all fuch imported raifins, nutmegs, cinnamon, cloves, mace, and fnuff, as fhall be fo landed and put on fhore, or taken out of any thip or veffel, contrary to the true meaning hereof, or the value of the fame, fhall be forfeited, and fhall and may be feized or recovered of the importer or proprietor thereof, (to wit) one moiety of the fame to the use of her Majesty, her heirs or fucceffors, and the other moiety to the ufe of fuch perfon or perfons as will feize, inform, or fue for the fame, or the value thereof, by action, bill, fuit, or information, wherein no effoin, protection, or wager of law thall be allowed. XV. Provided always, and be it further enacted and declared Raifins, &c. by the authority aforefaid, That in cafe any of the faid raisins, due time, duty exported in nutmegs, cloves, mace, cinnamon, and fnuff, upon which the to be repaid. faid new duties, by this act granted are paid, or fecured to be Thefe 9 and paid, be again exported at any time or times within eighteen 18 months enmonths by British merchants, or within nine months by aliens, larged to 3 to be accounted from the refpective times of the fight or entry of the faid goods inwards, and that due proof be first made, upon oath, That the said raisins, nutmegs, cloves, mace, and cinnamon, or fnuff, fo exported, be the fame for which the 0 faid duties are paid, or fecured to be paid, as aforefaid; that then, and in every fuch cafe, and not otherwife, the fame duties fo paid, fhall, without any delay or reward, be wholly repaid out of any the duties on imported commodities by this act granted, or the security of fuch of the faid duties as shall be secured, fhall be vacated (on a debenture or debentures regularly certified and fworn to) as to fo much of the faid raisins, nutmegs, cloves, mace, and cinnamon, or fnuff, as fhall be fo exported; any thing in this act contained to the contrary notwithstanding. XVI. And be it further enacted by the authority aforesaid, That the faid new duties upon raifins, nutmegs, cloves, mace, cinnamon, and fnuff, by this act impofed, during the faid whole term of thirty two years therein granted, fhall be afcertained, fecured, raifed, levied, recovered, and anfwered, for the ufes and purposes in this act expreffed, by fuch rules, ways, means, and methods, and under fuch other penalties and forfeitures, and fubject to fuch allowance for damage, as the other duties upon the fame goods respectively are, by any law or ftatute now in force, to be afcertained, fecured, raifed, levied, recovered, or answered, during the continuance thereof refpectively. years by 7 Geo. 1. ftat. 1. c. 21. f. 10. New duties how to be le vied. or any uncu XVII. And for preventing the frauds which may be practifed Pepper, &c. in unfhipping, to be landed, any pepper, raifins, mace, cin- itomed goods,. namon, cloves, nutmegs, fnuff, or any other fort of goods unfhipped VOL. XII. C what- without pay. ing the duties, whatsoever, fubject to the payment of duties, without paying forfeited, and the fame, as alfo to hinder the importation of any fort of protreble the va- hibited goods into Great Britain; be it further enacted by the lue, &c. by Devenerunt. authority aforesaid, That if any pepper, raifins, mace, cinnamon, cloves, nutmegs, fnuff, or any other fort of goods whatfoever, liable to the payment of duties, fhall be unshipped, with intention to be laid on land (cuftoms, and other duties, not being first paid or fecured) or if any prohibited goods whatfoever, fhall be imported into any part of Great Britain, then not only the faid uncustomed and prohibited goods fhall be forfeited and loft, but also the perfons who fhall be affifting, or otherwise concerned in the unshipping the said prohibited and uncustomed goods, or to whofe hands the fame fhall knowingly come, after the unfhipping thereof, fhall forfeit treble the value thereof, together with the veffels and boats, and all the horfes, and other cattle and carriages whatsoever, made use of in the landing, removing, carriage, or conveyance of any of the aforefaid goods; one moiety of all which forfeitures and penalties fhall be to the use of her Majefty, and the other moiety 8 Geo. 1. c.18. to him or them that will feize or fue for the fame, to be recof. 16. Farther provifions relating bereto, on 8 Feb.1709. vered by bill, plaint, or information, wherein no effoin, protection, or wager of law fhall be allowed. XVIII. And whereas feveral merchants and other wholefale traders and dealers in pepper, have or may have, on the eighth day of FeMerchants to bruary, one thousand feven hundred and nine, several flocks or quanpay 1 s. 6d. tities of pepper; it is hereby further enacted, That all and every for pepper in fuch merchants, traders, and dealers, having on the faid eighth their custody day of February, one thousand seven hundred and nine, in his, her, or their cuftody or poffeffion, or in the cuftody or poffeffion of any other perfon or perfons in truft for him, her, or them, or for his, her, or their use, benefit, or account, any stock or quantity of pepper, as aforefaid, within the realm of Great Britain, being for fale, fhall yield and pay unto her Majefty, for every pound of fuch pepper, one fhilling and fix pence, to be paid within fix months after the faid eighth day of February, one thousand seven hundred and nine. How the ftock XIX. And to the end the said stocks of pepper may be known, in hand fhall and the duties thereupon duly afcertained and fecured; it is be afcertained. hereby enacted, That all and every the faid merchants, traders, and dealers in pepper, fhall, on or before the eighth day of April one thousand feven hundred and ten, make a just entry thereof at the custom-house nearest the place where fuch pepper doth remain, as aforefaid, and permit the proper officers of the cuftoms thereunto to be appointed, at any time before the fifteenth day of May, one thousand seven hundred and ten, to enter into his, her, or their warehouses or other places, where fuch stocks of pepper are to be found, and to view, weigh, and take account of the fame; and if any fuch merchant, trader, or dealer fhall neglect to make fuch entry at the custom-house within the time aforefaid, or fhall refufe to permit fuch officer to enter into his, her, or their warehouses or other places (if thereunto re quired) quired) there to view the said stock, as aforefaid, or any part thereof, or fhall hide, remove, or convey away the faid ftock of pepper, with intent to defraud her Majefty, or fhall not pay her Majefty's dues for the fame, according to the true meaning of this act; then for every, or any fuch offence the merchant, trader, or dealer refpectively, fo offending, fhall forfeit and lofe his, her, or their faid ftocks of pepper, or the value thereof to be recovered and diftributed, as aforefaid. XX. Provided, That if fuch perfons fo chargeable for any to 1. per cent; ftocks of pepper, thall pay her Majefty's duties for the fame be- for prompt fore the end of the said fix months, then he, the, or they, fhall payment. be allowed for fuch prompt payment, after the rate of ten pounds per centum per annum for every fum fo advanced, and in case of exportation thereof, or any part thereof, within eighteen months after entry made, as aforefaid, the faid duties payable by this act for fuch stocks of pepper fhall be discharged or repaid. XXI. And it is hereby enacted, That if any difpute fhall a- Onus probandi, rife whether any snuff chargeable by this act upon the importation thereof, be of the produce or manufacture of her Majefty's plantations, the onus probandi fhall lie upon the owner or claimer thereof. under the ma XXII. And be it enacted and declared by the authority a- New duties on forefaid, That all the said several duties arifing by this act upon excife to be excifeable liquors in that part of Great Britain called England, Wales, and the town of Berwick upon Tweed, fhall from time the commifnagement of to time be under the management and government of the com- fioners of exmiffioners of excise in England for the time being; and the faid cise, &c. duties upon excifeable liquors to arife in Scotland, (hall from time to time be under the management and government of the commiffioners of excife in Scotland for the time being; and that fuch and cuftoms of the duties imposed by this act upon imported commodities under the as fhall arife in England, Wales, and the town of Berwick upon commiffioners Tweed, fhall be under the management and government of the of the customs. commiffioners of the customs in England for the time being; To be paid inand such of the faid duties on imported commodities as fhall a- to the Exche rife in Scotland, shall be under the management and government quer diftinct, &c. of the commiffioners of the cuftoms in Scotland for the time being; and that the commiffioners of excife in England, and the receiver general of the customs in England for the time being, shall pay all the monies that they refpectively fhall receive of the faid duties (the neceffary charges of receiving, levying, managing, paying, and accounting for the fame, excepted) into her Majefty's receipt of Exchequer, diftinct and apart from all other branches of the publick revenue weekly (to wit) on Wednesday in every week, if it be not an holiday, and if it be, then on the next day after that is not an holiday, for the purposes in this act expreffed, and under the penalties, forfeitures, and difabilities herein after mentioned; and that fuch of the faid rates, duties, and fums of money by this act impofed, as fhall arife in Scotland, (the neceffary charges of receiving, levying, managing, paying, and accounting for the fame, excepted) fhall from time to time be tranfmitted and paid by the commiffioners of excife, and C 2 New duties and receiver general of the cuftoms in Scotland, for the time being refpectively, into the receipt of her Majefty's Exchequer in England, diftinct and apart, as aforefaid, for the purposes in this act expreffed, and under the penalties, forfeitures, and difabilities herein after mentioned. XXIII. And it is hereby enacted and declared by the authoappropriated. rity aforefaid, That all the faid feveral duties by this act granted, as well for and upon fuch excifeable liquors, as for and upon fuch pepper, raifins, nutmegs, cinnamon, cloves, mace, and fnuff, to be imported, and the faid ftocks of pepper, as aforesaid, fhall be liable to and charged and chargeable with the yearly fund herein after mentioned, and all the annuities of what kind foever, to be payable out of the fame, in purfuance of this act, during the whole term of thirty two years herein after expressed in that behalf; and all the fame rates and duties (except the neceffary charges before-mentioned) are and fhall be appropriated thereunto in fuch manner, that all the monies which thall from time to time be or remain due, or in arrear, for or upon the faid annuities, or any of them, or for any arrears thereof, (if any fuch be) fhall from time to time, in the first place, be paid and fatisfied out of the faid feveral and refpective rates and duties by this act granted, or fome of them, with preference to any other payments, that fhall or may hereafter be charged upon the fame rates and duties, or any of them, and under fuch penalties, forfeitures, and difabilities, as are hereafter in this act contained in that behalf. thefe duties liable to the act 9 W. 3. C. 44. XXIV. And to the end all the monies to arife by this act may be duly and certainly raised and brought into the faid receipt of Exchequer for the purposes aforefaid; it is hereby further enThe officers acted by the authority aforefaid, That from time to time, dufor managing ring the continuance of this act, there fhall be appointed fuch, and fo many commiffioners of the customs and excife, and other officers, as fhall be proper and neceffary for the raising and levying the refpective duties and fums of money by this act granted or chargeable, and for keeping and rendring the accounts of the fame; and that all receivers general, collectors, and other officers, who are or fhall be concerned in the raifing, collecting, receiving, and paying the said refpective duties hereby granted, or any of them, and keeping and rendring the feveral accounts thereof, fhall perform the feveral duties therein, as to them refpectively fhall appertain, under fuch and the like penalties, forfeitures, and difabilities, for any offence or neglect therein, or for detaining, diverting, or mifapplying any part of the faid monies, as are prescribed, and to be inflicted by virtue of an act of parliament made and paffed in the ninth year of the reign of his 9 W. 3. c. 44. late majefty King William the Third, intituled, An act for raising a fum, not exceeding two millions, upon a fund for payment of annuities, after the rate of eight pounds per centum per annum, and for fettling the trade to the Eaft Indies, for the like offence or neglect relating to the duties on falt, and upon ftampt vellum, parchment, and paper, thereby granted or referred unto, or for de taining, |