ftore-house, shop, room, and other place, by him, her, or them refpectively made ufe of for the making or keeping of such candles, or for the melting or keeping any wax, tallow, or other materials proper to be made into candles, and alfo of all coppers, furnaces, moulds, or other veffels by them made ufe of for the melting of wax, tallow, or other materials to be made into candles; and that from and after the faid first day of May, and not to alone thousand seven hundred and ten, during the continuance ter, &c. the of the faid duties upon candles, no maker of candles fhall fame. without like notice, at erect, set up, alter, change, enlarge, or make ufe of any melt- the next office, ing-house, work-house, ware-house, ftore-house, fhop, room, or other place for the making or keeping of candles, or for the melting or keeping any wax, tallow, or other materials proper to be made into candles, or ufe any copper, furnace, moulds, or other veffel for the melting of wax, tallow, or other materials to be made into candles, without firft giving notice thereof in writing, or unless notice thereof fhall have been before given in writing, at the next office of excife: and if any maker of candles fhall erect, fet up, alter, enlarge, or make use of any melting-house, work-houfe, ware-house, ftore-house, shop, room, or other place for the making or keeping of candles, or for the melting or keeping any wax, tallow, or other materials proper to be made into candles, or shall use any copper, furnace, moulds, or other veffels for the melting of wax, tallow, or other materials to be made into candles, without giving fuch notice thereof, as aforefaid, contrary to the true meaning of this act; then, and in every fuch cafe, the offender therein, for every fuch offence, fhall forfeit and lose the fum of fifty pounds, the one moiety thereof to the use of her Majefty, her heirs and fucceffors, and the other moiety to fuch perfon or perfons sol. who will inform, or fue for the same.

on penalty of

VII. And it is hereby enacted by the authority aforesaid, Perfons in That from and after the said first day of May, one thousand London, &c. feven hundred and ten, during the continuance of the faid to enter duty upon candles hereby granted, all and every perfon and monthly. perfons whatsoever, who fhall make any candles in London, Westminster, or in any parts within the limits of the weekly bills of mortality, fhall monthly, and every month, and all and every person or perfons whatsoever, who fhall make any candles in any other part of Great Britain, fhall, once in every fix weeks, make a true entry in writing, at the next office of excife, of all the candles by him or them severally made within fuch month or fix weeks respectively; which faid entries fhall in any other contain the weight, number, and fize of the candles mentioned parts, within 6 Weeks. therein refpectively, and what quantity thereof was made at each course in the feveral weeks to which fuch entry shall relate, on pain to forfeit for every neglect of entry the fum of twenty pounds; which entries fhall be made upon oath by the makers Entry to be of fuch candles, or by their chief workman or fervant, employ- on oath, &c. ed in making the fame, according to the best of their knowledge and belief, unless fuch maker, workman, or fervant be a known

quaker,

Entry to be at next market

town.

Persons in

London, &c. four weeks, in any other parts in fix weeks after entry.

to clear in

&c.

quaker, and the folemn affirmation of fuch maker, workman, or fervant, to the fame effect, in cafe he or she be a known quaker, fhall and may be taken inftead of fuch oath; and the faid entries, oaths, and affirmations, to verify the fame, fhall, for fuch candles as fhall be made within the limits of the weekly bills of mortality, be made with and adminiftred by fuch of ficer or officers as fhall be appointed by the commiffioners of excife in England, or the major part of them, for the time being, who fhall attend at the general excife office in London for that purpose; and for all candles made in all other parts of Great Britain, with and by the respective collectors or fupervifors of the district or divifion within which the refpective makers of candles fhall inhabit, without any fee or charge whatsoever to be demanded or taken for the fame.

VIII. Provided always, That no maker of candles fhall be obliged to go or fend further than the market town where his or her candles are made, or the next market town to the place where his or her candles are made, for the making of such entries, as aforefaid.

IX. And be it further enacted by the authority aforefaid, That all and every perfon and perfons whatfoever, who fhall make any candles in London, Westminster, or within the limits of the faid weekly bills of mortality, fhall, within four weeks, and all and every perfon and perfons whatsoever, who fhall make any candles in any other part of Great Britain, fhall within fix weeks after he, the, or they fhall make or ought to have made fuch entry, as aforefaid, pay and clear off all the faid duties for candles, which fhall be due from him, her, or them refpectively; and that all and every such makers of candles, who fhall refufe or neglect to make fuch payment, as aforefaid, fhall forPenalty, dou- feit and lofe, for every fuch offence, double the fum of the faid ble the fum, duty whereof the payment fhall be fo refused or neglected; and that no fuch maker of candles, after fuch default in payment made, fhall fell, deliver, or carry out any candles, until he hath paid and cleared off his duty as aforefaid, on pain to forfeit double the value of fuch candles fo delivered or carried out. X. And be it further enacted by the authority aforefaid, That all and every the officers for the faid duties, fhall, at all times, by day or by night, and if in the night, then in the prefence of a conftable, or other lawful officer of the peace, be permitted upon his or their request, to enter the house, melting-houfe, ware-houfe, or other place whatfoever, belonging to, or used by any perfon or perfons, who, within or during the faid term of five years, fhall be a maker or makers of any candles whatsoever, and by weighing or tale of the candles, or otherwife, as to fuch officer fhall feem moft proper, and convenient, to take an account of the juft quantity of the candles which fhall have been made by fuch maker or makers of canand make re- dles from time to time; and fhall thereof make return or report in writing to the refpective commiffioners of excife, or fuch to the commif- as they fhall refpectively appoint to receive the fame, leaving

Officers may enter the houfe, and weigh the candles, &c.

turn thereof

fioners.

a

e

a true copy (if demanded) of such report in writing under his Such return
hand, with or for fuch maker or makers of candles refpective- a charge on
ly; and fuch report or return of the faid officer or officers fhall the maker.
be a charge upon fuch maker or makers of candles refpectively; left with the
A copy to be
and if the faid officer fhall refufe or neglect to give or leave a maker on pain
true copy of his report in writing with or for fuch maker or of 40 s.
makers of candles, at the time of taking fuch account, upon
demand, as aforefaid, every fuch officer, for every fuch offence,
fhall forfeit and pay the fum of forty fhillings to every fuch
maker or makers of candles refpectively.

Makers to

XI. Provided always, That every officer who fhall be im- Officer to be powered to make fuch charge, as aforefaid, fhall in the firft fworn. place be fworn for the due and faithful execution of his office, and the oath in that behalf fhall and may be adminiftred by all or any the commiffioners of excife, or by any of her Majesty's juftices of the peace, who fhall give to fuch officer a certificate thereof; and all and every fuch maker and makers of candles keep fcales, respectively are hereby required to keep fufficient and juft fcales &c. on penal and weights at the place or places where he, fhe, or they do ty of 10l. make fuch candles, and permit and affift the officer to make use thereof, for the purposes in this act, under the penalty of ten pounds, to be forfeited and loft for not keeping fuch scales and weights, or for not permitting and affifting the officer to use the fame, as aforefaid.

quantities of

XII. And the better to prevent any frauds and concealments, Officers to whereby her Majefty, her heirs or fucceffors, may be injured or take an acdeprived of the duties upon candles granted by this act; it is count of the hereby likewise enacted and declared by the authority aforefaid, wax, tallow, That all and every the officers for the faid duties upon candles, &c. in cuftody fhall also be permitted to take an account, by gaging, weigh- of maker, ing, or otherwise, of the quantities of wax, tallow, and other materials, proper to be made into candles, that fhall be in the cuftody or poffeffion of any maker of candles, during the continuance of the faid duties hereby granted; and in cafe fuch officer or officers fhall mifs any quantity or quantities of such wax, tallow, and other materials aforefaid, which he had taken and afterwards an account of, at the laft time he was at fuch makers of can- miffing the dles, and fhall not upon reasonable demand receive fatisfaction charge the what is become of fuch wax, tallow, and other materials fo maker, &c. miffing; then and in every fuch cafe, it fhall be lawful for fuch officer to charge fuch maker of candles, with fuch quantity of candles as fuch wax, tallow, and materials fo miffing, in his judgment would reafonably have made, not exceeding one hundred and eight pounds of candles, for every one hundred and twelve pounds of wax, tallow, and other materials fo miffing, as aforefaid, and fo in proportion for a greater or leffer quantity.

fame, to

XIII. And be it enacted, That if any maker or makers of Maker obcandles, fhall obftruct or hinder any of the faid officers in the structing of execution of the powers and authorities given to him or them ficer, forfeits, by this act, for the afcertaining and fecuring the faid duties 201,

VOL. XII.

D

upon

Maker not to dles before

thereof, on

aol.

upon candles, the perfon or perfons offending therein shall for every fuch offence forfeit and lofe the fum of twenty pounds.

XIV. And it is hereby further enacted, That no maker or makers of candles, after the faid first day of May, one thousand feven hundred and ten, during the continuance of the faid account taken duties on candles, fhall (under pain of forfeiting the fum of forfeiture of twenty pounds for every offence) remove, carry, or send away, or fuffer to be removed, carried, or fent away, any candles by him, her, or them made, of which no account fhall have been first taken by the proper officer for the faid duties, from the place where the fame candles fhall have been made, without giving to the proper officer or officers, within the limits of the weekly bills of mortality, twenty four hours notice at the leaft, and to the proper officer or officers, in other parts of Great Britain, two days notice at leaft, of his, her, or their intention to remove, carry, or fend away the fame, that fo the faid officer, without his own wilful neglect or default may have time to take an account thereof.

Candles not furveyed, to be kept fepafeiture of gl.

rate on for

Candles concealed forfeit

201.

Candles, &c.

XV. And for the better afcertaining the faid duties upon candles, be it further enacted by the authority aforefaid, That all makers of candles fhall from time to time keep all the candles by them to be made, and which fhall not have been furveyed and taken an account of by the faid officers for the faid duties on candles, feparate and apart from all other their candles, which fhall have been surveyed and taken an account of by fuch officers, for the space of twenty four hours after the making thereof, within the limits of the weekly bills of mortality, or for the fpace of two days after the making the faid candles in any other parts of Great Britain, unless fuch candles fhall have been fooner furveyed and taken an account of by the faid officers respectively, on pain to forfeit for every offence therein the fum of five pounds.

XVI. And be it further enacted, That if any of the faid makers of candles fhall fraudulently hide, or conceal, or cause to be hid or concealed, any candles chargeable by this act, or any the materials for making the fame, to the intent to deceive her Majefty of her juft duties by this act granted, that then and in every such case, the party fo offending hall forfeit the fum of twenty pounds for every fuch offence.

XVII. And be it further enacted by the authority aforefaid, found in pri- That all the candles, wax, tallow, and other materials for makvate meltinghoufe, &c. for- ing candles, which fhall be found in any private melting-house, feited. work-houfe, ware-houfe, and other place, and all private coppers, furnaces, and other veffels, for which no entry thall be made, or notice given, as abovefaid, fhall be forfeited and loft, and the fame, or the value thereof, fhall and may be feized and recovered by the faid officer or officers for the faid duties upon candles, to her Majesty's ufe.

No lamps in dwelling

houses but

XVIII. And it is hereby further enacted by the authority aforefaid, That during the continuance of the duties upon candles hereby granted, no person or perfons whatsoever fhall

ufe

ufe or caufe, procure, or fuffer to be used, in the infide of his, with British her or their dwelling-house, any lamp or lamps, wherein any oil, on pain of oyl or fat (other than oyl made of fish within Great Britain) 40s. fhall be burnt for giving light, under the penalty of forty fhil- No candles to lings for every offence therein; and that no perfons during fuch be fold, but in continuance of this act, fhall expofe to fale any candles, unlefs kets, on pain it be in his, her, or their fhops or warehouses publickly ufed, for of sl. that purpose, or in fome publick fair or market, under the penalty of five pounds for every offence in fo doing; any law, cuftom, or ufage to the contrary notwithstanding.

shops or mar

XIX. And it is hereby enacted, That all the candles, and Candles, &c. all the materials and utenfils for the making of candles, in liable to all the cuftody of any maker or makers of candles, or of any debts and duperfon or perfons, to the use of, or in trust for such maker or makers of candles, fhall be liable and fubject to, and are hereby made chargeable with all the debts and duties for candles, in arrear and owing by fuch maker or makers, for any candles made by him, her, or them, or in his or their working-houfe, or places aforefaid; and thall also be fubject to all penalties and forfeitures incurred by such person or perfons, fo ufing fuch work-house, or other place, for any offence against this act, relating to the faid duties upon candles; and that it fhall and may be lawful, in all fuch cafes, to levy debts and penalties, and ufe fuch proceedings as may lawfully be done by this act, in cafe the debtor or offender were the true and lawful owner of the same.

XX. And whereas many of her Majesty's fubjects do make can- Commiffiondles not to fell, or make any profit thereof, but to be confumed in ers of excise, their own private houfes only; for the better accommodation of may comfuch perfons, it is hereby further provided and enacted by the pound with private perauthority aforesaid, That the faid commiffioners of excife fons at is. per for the time being refpectively, or the major part of them, or head. fuch perfon or perfons, as they, or the major part of them refpectively, fhall appoint for that purpofe, and in default of fuch appointment, then the collector or fupervisor for the district or divifion within which fuch perfon doth or fhall inhabit, fhall and may compound and agree with fuch perfon or perfons, for the faid duties of fuch candles, that fhall grow due or payable from him, her, or them, by this act, from the commencement thereof, until the end of the term hereby granted, at the rate of one fhilling per annum, for every head, which at any time or times, during the continuance of fuch compofition, shall be of the family of fuch perfon or perfons refpectively, and to Such comreceive fuch compofition-money quarterly; and that the houfes, liable to the pounders not out-houses, or other places of fuch particular perfons, mak- duty, nor to ing fuch compofition and agreement, and paying fuch com- the furvey of pofition-money quarterly, fhall not be liable to the faid duty the gager. upon candles, or to be furveyed or fearched by any gager or officer for the faid duties upon candles, for or by reafon of his or their making fuch candles, as aforefaid, or to the faid penalty for using lamps.

D 2

XXI. Pro