Compounders felling candles, &c. forfeit 51. and liable to the duty, &c. Compounder leaving off houfe-keep ing, compofition to ceafe. Candles in cuftody of fellers or dealers in candles, on as candles made after 1 May. XXI. Provided, That if any fuch perfon, after such compofition made, fhall fell, exchange, barter, or deliver out any candles to any other perfon or perfons, or fhall permit any other perfon or perfons to make any candles in his, her, or their houses or outhoufes, or fhall have more perfons in their families than they fhall fo compound for, without giving notice of them in writing, at the next office of excife, at or before the next quarter day, and paying the like compofition for them, then every fuch perfon fhall forfeit the fum of five pounds, and after fuch offence committed, shall lose the benefit of his, her, or their compofition, and fhall be liable to the faid duties upon candles, and to the furvey and fearch of fuch officers, as if no fuch compofition had been made; and for every pound of candles fo fraudulently fold, exchanged, bartered, or delivered out, or fraudulently made, every fuch perfon shall forfeit the fum of five fhillings; any thing in this act to the contrary notwithstanding. XXII. Provided always, That if any fuch compounder shall leave off houfe-keeping before the end of the faid term, and give notice thereof in writing at the next office of excife, and fhall pay the duty for the quantity of candles made by him or her, that fhall remain in his or her hands, or in the hands of any other perfon or perfons to his or her ufe, at the time of leaving off fuch house-keeping, and all arrears of the payments that shall be due on fuch compofition, that then fuch compofition fhall ceafe from the end of the quarter in which he or she fhall fo leave off houfe-keeping; any thing herein contained to the contrary notwithstanding. of XXIII. And be it further enacted by the authority aforefaid, That for all candles which any wax chandler, tallow chandler, or other fellers and dealers in candles in Great Britain, or any person or perfons in trust for him, her, or them, or May, to pay for his, her, or their ufe, fhall be poffeffed of, or interested the fame duty in, upon the faid first day of May, one thousand feven hundred and ten, for fale, there fhall be yielded and paid to her Majefty, the like refpective rates as are by this act to be paid for Stock in hand the like forts of candles to be made after the faid first day of on 1 May, to May; and that all and every the faid wax chandlers, tallow be entred at chandlers, or other fellers and dealers in candles, and all and every other perfon and perfons, who, in truft for them, or any them, or for the use of them, or any of them, fhall be poffeffed of or have in his, her, or their cuftody or poffeffion, or in his, her, or their melting-houfe, work-houfe, ware-houfe, ftore-house, shop, room, or other place or places whatfoever, upon the faid first day of May, one thoufand feven hundred and ten, any ftock, parcel, or quantity of wax candles, tallow candles, or other candles whatsoever, for fale, fhall, on or before the faid first day of May, one thousand seven hundred and ten, make a true and particular entry thereof at the excife office, within the limits of which they fhall refpectively inhabit, upon pain to forfeit the fum of fifty pounds, and the candles for which the excife of- candles; 1709.] try, or fecu payment. hand on of 201. no fuch entry fhall have been made; and within fix days after he, the, or they fhall have made, or ought to have made fuch entries, as aforefaid, fhall pay down the duties hereby pay- and duty to days after enable for fuch candles, or within the faid fix days fhall give be paid in 6 fecurity to the proper officers, for paying the fame duties to her Majesty's ufe within three months then next enfuing; and rity to pay in in cafe the faid duties for such stock of candles be paid down 6 months. within the faid fix days, then there fhall be allowed out of the 10l. per cent. fame duty, for fuch prompt payment, an allowance after for prompt the rate of ten pounds per centum per annum, for the said time of Refufers to three months; and that all and every fuch chandlers, and other pay, forfeit duty. fellers and dealers in candles, who shall refufe or neglect to double the make fuch payment, or to give fuch fecurity for payment of the faid duties for his, her, or their said stock of candles, within the time by this act limited for that purpose, fhall forfeit double the fum of the faid duty which should have been fo paid or fecured by him, her, or them, as aforefaid; and that it fhall Officers may and may be lawful to and for the proper officers for the faid take account duties refpectively, to take a true and particular account of of stock in all fuch stock or quantity of candles, as any fuch chandlers, or May. other fellers and dealers in candles, or any in trust for them, fhall, on the said first day of May, one thousand feven hundred and ten, have or be poffeffed of; and for that purpose fhall and may enter be permitted, in the day-time, to enter into any fhop, ware- into any shop, house, melting-houfe, or any dwelling-houfe, out-house, or &c. on pain other places belonging to fuch chandlers, and other fellers and dealers in candles, and every of them, who are hereby required to permit fuch officer and officers, upon his or their request, to make fuch entrance on the said first day of May, one thousand feven hundred and ten, or afterwards, at any time before the duty laft-mentioned fhall be paid or fecured, and to take an account of the quantity of fuch candles under the penalty of twenty pounds; and if any perfon or perfons having on Stock of canthe faid first day of May, one thousand seven hundred and ten, dles clandein his, her, or their cuftody or poffeffion, any stock or quantity ftinely removof candles chargeable by this act with the faid duty for ftock, as and the canaforefaid, fhall clandeftinely remove or carry away, or cause or dles. fuffer to be removed or carried away the fame, or any part thereof, before her Majesty's duties thereupon fhall be paid or fecured, as aforefaid, or fhall fraudulently conceal or hide any part of his, her, or their faid ftock of candles, that then, and in every fuch cafe, he, she, or they fo offending, for every fuch offence, fhall forfeit the fum of twenty pounds; and in all and every such cafe and cafes, the stock or quantity of candles which fhall be fo clandeftinely removed or carried away or fraudulently concealed or hid, fhall be forfeited, and fhall and may be seized by any of the faid officers for the faid duties on candles; and the perfon or perfons in whofe cuftody fuch stock Those in whole candles found, of candles fhall be found, who fhall not, before the discovery custody fuch thereof, give notice at the next office for the faid duties upon candles of the stock or quantity of candles fo in his, her, or forfeit 58. D 3 ed forfeits 201. their per lb. Candles, for which the duty hath been paid, may be exported, &c. Such candles relanded, for feited, &c. Exporters of candles, on oath that the debenture, to curity dif charged, &c. their cuftody, fhall also forfeit and lose the sum of five fhillings for every pound weight. XXIV. Provided always, and be it further enacted by the authority aforefaid, That it fhall and may be lawful to and for any perfon or perfons, who fhall have actually paid her Majefty's duties by this act payable for any quantity of candles whatsoever, and to and for any other perfon or perfons, who fhall buy or be lawfully entitled to any fuch quantity of candles from the faid perfon or perfons who actually paid her Majesty's duties for the fame, to export fuch candles for any foreign parts by way of merchandize, giving fufficient fecurity before the shipping thereof for exportation, that the particular quantity of candles which fhall be intended to be exported as aforefaid, and every part thereof, fhall be shipped and exported, and that the fame, or any part thereof, fhall not be relanded or brought again into any part or parts of Great Britain; which fecurity the customer or collector of the respective port for fuch exportation is hereby directed and authorized to take in her Majefty's name, and to her use. XXV. Provided always, That if after the shipping of any such candles to be exported, as aforefaid, and the giving or tendring fuch fecurity, as aforefaid, in order to obtain the allowance or drawback herein after mentioned, the candles fo shipped to be exported, or any of them, fhall be relanded in any part of Great Britain, that then and in every such case, over and above the penalty of the bond, which shall be levied and recovered to her Majefty's ufe, all the candles which fhall be landed, or the value thereof, fhall be forfeited. XXVI. And it is also hereby enacted, That any perfon or perfons who shall export any candles to any foreign parts, fhall or duty has been may make proof upon oath, or by fuch affirmation, as aforepaid, or fecur- faid, That the duty of fuch candles hath been paid or fecured ed, and on according to this act (which oath or affirmation the collector certificate and who received the faid duty is hereby required and impowered be repaid the to adminifter) and thereupon the faid collector for the faid duty upon candles, fhall give to fuch perfon or perfons gratis a certificate or certificates, expreffing the kinds and quantities of fuch candles, and the duties paid or fecured to be paid for the fame, pursuant to this act, which certificate being produced to the customer or collector of the port where the faid candles fhall be exported, and oath or affirmation, as aforefaid, being alfo made by the exporter before the faid customer or collector of the port (who is hereby also authorized and required to adminifter the fame, without fee or charge) that the candles fo exported are the fame mentioned in the faid certificate; then the faid cuftomer or collector of the port where fuch candles fhall be exported, fhall give to the exporter thereof a debenture expreffing the true quantity of the candles fo exported; which debenture being produced to the collector appointed to receive the faid duties upon candles, in fuch county or place where the faid candles were exported, he thall forthwith pay the faid duty duty which fhall have been received upon this act, to the perfons or agents fo exporting the fame; and if such collector fhall not have money in his hands to pay the fame, then the faid refpective commiffioners of excise are hereby required to pay the faid debenture out of the duties upon candles arifing by this act, or if the duty of fuch candles fo exported were only secured, and shall remain unpaid, then the fame fhall be discharged upon the fecurities for the fame; any thing in this act contained to the contrary notwithstanding. and other ex XXVII. And be it further enacted by the authority afore- The powers of faid, That all and every the powers, authorities, directions, rules, 12Car.2.c.24. methods, penalties, forfeitures, claufes, matters, and things, cife acts appli which in and by an act made in the twelfth year of the reign ed to this duty, of King Charles the Second, intituled, An act for taking away the court of wards and liveries, and tenures in capite, and by knights Service, and purveyance, and for fettling a revenue upon his Majefty in lieu thereof, or by any other law now in force relating to her Majesty's revenue of excife upon beer, ale or other liquors, are provided, fettled, and established, for managing, raifing, levying, collecting, mitigating, or recovering, adjudging, or ascertaining the duties thereby granted, or any of them (other than in such cases for which other penalties or provifions are made and prescribed by this act) fhall be exercised, practised, applied, used, and put in execution, in and for the managing, raifing, levying, collecting, mitigating, recovering, and paying the faid duties upon candles hereby granted, during the continuance of this act, as fully and effectually, to all intents and purposes, as if all and every the said powers, authorities, rules, directions, methods, penalties, forfeitures, clauses, matters, and things, were particularly repeated, and again enacted in the body of this present act. XXVIII. And be it further enacted by the authority afore- Fines, &c. faid, That all fines, penalties, and forfeitures, in relation to the how to be refaid duties by this act impofed upon candles, fhall be fued for, covered. levied, and recovered, or mitigated, by fuch ways, means, and methods, as any fine, penalty, or forfeiture is or may be recovered or mitigated, by any law or laws of excife, or by action of debt, bill, plaint, or information, in any of her Majesty's courts of record at Westminster, or in the court of Exchequer in Scotland; and that one moiety of every fuch fine, penalty, and forfeiture shall be to her Majefty, her heirs and fucceffors, and the other moiety to him or them that fhall discover, inform, or fue for the fame. XXIX. And whereas candles are, or often may be cracked, or Candles fpoilSpoiled in making, and unfit for fale; it is hereby provided and ed to be deenacted, That upon fhewing the fame to the officer appointed faced, &c. for charging the faid duties upon candles, fuch officer fhail quite deface fuch cracked or spoiled candles, and make an allowance of the duty hereby chargeable for the candles fo by him utterly defaced; any thing herein contained to the contrary notwithstanding. D4 XXX. And On contracts for candles before 14 March, 1799, the duty to be added to the price. Small rufhlights once dipped, not chargeable. From May 1710, 6d. for every 20s. of gol or under, every fum of above 50l. to be paid for every clerk or apprentice put out, for XXX. And whereas standing contracts may have been made before the fourteenth day of March, one thousand feven hundred and nine, by chandlers or other dealers in candles, for ferving publick offices, focieties, or other perfons with candles, to be delivered in point of time after the faid firft day of May, one thousand feven hundred and ten, it is hereby enacted, That the perfons ferving fuch candles, after the faid first day of May, one thousand seven hundred and ten, in pursuance of fuch former contracts, fhall be allowed to add the duties hereby charged upon fuch candles to the price thereof, and shall be intituled by virtue of this act to be paid for the fame accordingly. XXXI. Provided always, That this act shall not extend, or be construed to extend, to charge the duties herein beforementioned, on fuch fmall rush lights as thall be made by any perfons, to be used in their own houses only, so as none of them be fold or delivered out, or be made for fale; and so as such small rush lights be only once dipped in, or once drawn through greafe or kitchin-ftuff, and not at all through any tallow melted or refined; any thing herein contained to the contrary notwithstanding. XXXII. And be it further enacted by the authority afore faid, That there fhall be throughout the kingdom of Great Britain, raised, collected, and paid to her Majefty, her heirs and fucceffors, the further rates, duties, and fums of money following, that is to fay, the duty, rate, or fum of fix pence for every twenty fhillings, for every fum of fifty pounds or under, and the duty, rate, or fum of one fhilling, of every twenty fhillings, of all and every fum and fums amounting to more than fifty pounds, which fhall, at any time or times, from and after the first day of May, one thousand seven hundred and ten, and during the term of five years from thence next enfuing, be given, paid, contracted, or agreed for, with or in relation to every clerk, apprentice, or fervant, which To be paid by fhall be, within the kingdom of Great Britain, put or placed to or with any mafter or mistress to learn any profeffion, trade, or employment, and proportionably for greater or leffer fums; which faid duties, rates, and fums fhall be paid by the faid maflers or miftreffes refpectively. five years 1. 7. the master. management This duty to XXXIII. And be it further enacted by the authority aforebe under the faid, That for the better and more effectual levying, collectof the commif. ing, and paying unto her Majefty, her heirs and fucceffors, fioners of the the faid duties after the rate of fix pence, and one fhilling for ftamp duties. every fuch refpective fum of twenty fhillings, as aforefaid, the fame fhall be under the government, care, and management of the commiffioners for the time being appointed to manage her Majesty's duties on ftampt vellum, parchment, and paper; and the fame commiflioners fhall employ and appoint fuch inferior officers as fhall be neceffary for managing and collecting the duties laft-mentioned, and hereby granted, and for keeping accounts thereof, and for ftamping all fuch indentures and other writings, which are hereby required to be ftamped, as here |