any port of

unless in

in directed.

to be carried ceeding ten pounds weight, fhall be in any form or manner by land from whatfoever removed, carried, or conveyed by land from any importation, port or place of importation in Great Britain, to any other port or place within this kingdom, unless in the manner herein after manner here- directed; that is to fay, if it is unmanufactured tobacco, which is to be carried by land as aforefaid, the fame fhall not be conveyed, removed, or pafs without a certificate being first had and obtained from the collector and comptroller, or other chief officers at the port or place where fuch tobacco was imported, together with the importer's oath thereto (in cafe fuch importer thall apply for the fame) that the duties thereof were paid or fecured at the importation, and by whom, and the time when, and in what ship or veffel, fhips or veffels, the fame and every part thereof was imported; and in case the perfon applying for the fame, be a purchaser from the importer, then on oath of fuch purchaser, attesting the marks and numbers of the identical hogfhead or hogfheads fo purchased, or out of which the faid tobacco was taken, and from whom purchased, and the time when; and if it is tobacco ftalks or fnuff, or other manufactured tobacco which is to be carried by land as aforefaid, the fame shall not be conveyed, removed, or pafs without a certificate, and oath of the importer (in cafe the importer applies for the fame) being firft had and obtained as aforefaid, that fuch ftalks were ftripped or separated, or fuch fnuff or other manufactured tobacco was made from one or more hogfhead or hogfheads of tobacco, for which the duties were by him paid or fecured, at the time of importation; and in cafe the perfon applying for such certificate be a purchaser, fuch purchaser shall make oath, that fuch ftalks were ftripped or feparated, or such snuff or other manufactured tobacco, was made from one or more grant certifi- hogfhead or hogfheads of tobacco, which had been delivered and received according to the directions of this act; which faid feveral certificates fuch officer and officers are hereby required and directed to grant, and after writing the fame off their books, to deliver to all and every perfon or perfons, who fhall apply to him or them for the fame, without any fee or reward whatfoever for fuch certificates or oaths, on pain of forfeiting the fum of ten pounds for every fuch offence.

Officer to

cates

on penalty of 101.

Before re-
moving
fuch tobacco,
the proprie-
tor to infert

on the back

of the certifi

cate, the package,

marks, num

bers, weight, and species,

X. And it is hereby enacted, That before any fuch tobacco, tobacco ftalks or fnuff for which fuch certificate is granted, fhall be removed or carried by land as aforefaid, the proprietor, factor or agent thereof shall defcribe and infert on the back of fuch certificate, in a fair and legible manner, the names of each particular package in which fuch goods are contained, together, with the particular marks and numbers fet on each package, and alfo the true and exact weight of each particular species of goods contained in each particular package, and the place from whence the fame are to be delivered, and to which they are to be carried and conveyed, and by whom, and the name of the perfon to whom the goods are configned; and fuch proprietor, factor or agent fhall fubfcribe his, her or their name or names,

and

certificate to

and make oath to the truth thereof; and the certificate fo grant- and to make ed fhall express the number of days it fhall continue in force, oath thereof; and fhall accompany the goods to fuch place to which they are accompany to be carried and conveyed, and upon its coming to fuch place, the goods, the perfon or perfons receiving the fame, or to whom the goods belong, fhall caufe fuch certificate to be delivered to the chief and to be deofficer of the customs, if any fuch there be; and in cafe there be livered to the no officer of the customs, then to the officer of the excife of the officer where divifion whereunto fuch goods are carried and conveyed; and the goods are conveyed, &c. fuch officer is hereby directed to examine the fame with the goods, and if they agree therewith, the goods may be taken a- and an acway and difpofed of by the perfon or perfons to whom of right count to be they belong or appertain, and fuch officer is thereupon to enter transmitted to fuch certificate diftinctly in a book to be kept by him for that the officer appurpose; and the officer of cuftoms or excife receiving fuch pointed by the treasury. certificate fhall from time to time tranfmit an account of the fame to the officer to be appointed by the high treasurer or commiffioners of the treafury for keeping fuch accounts.

cates, to tranf

fnuff, above a

XI. And be it further enacted, That the officers of the cu- Officer grant-' ftoms who fhall grant fuch original certificates at the port or place of importation, fhall once in every month tranfmit du- mit duplicates plicates thereof to the perfon to be appointed by the high trea- monthly to furer or commiffioners of the treasury for keeping the accounts the officer ap herein after mentioned. pointed by the treasury. XII. And be it further enacted by the authority aforesaid, That if any tobacco or tobacco ftalks exceeding twenty four Tobacco or pounds weight, or any fnuff exceeding ten pounds weight, certain fhall, from and after the faid twenty ninth day of September one weight, found thousand feven hundred and fifty one, be found removing by removing land from the port or place of importation, without having one without a ceror other of the certificates herein before directed, all fuch to- forfeited, with bacco, tobacco ftalks and fnuff, and the cafks, chefts, cafes or the hories and other package containing the fame, together with the horfes, carriages; cattle, carts, waggons and all other carriages whatsoever, employed or in any wife made ufe of in the removing or carriage or conveyance of fuch tobacco, tobacco ftalks and fnuff, or any

tificate, to be

or either of them, fhall be forfeited and loft, and fhall and may and the car be fued for and profecuted by any officer or officers of the cu- rier to be ftoms or excife in the manner herein after directed; and the committed. carrier or other perfon employed or entrusted in the removing, carrying, or conveying fuch goods, or any of them, fhall, befides the lofs of his cattle and carriages, alfo be committed to the county gaol for the space of one month, by any justice of Penalty of the peace for the county where the offence is committed, or the counterfeitoffender fhall be found; and if any perfon or perfons whatfo- ing a certifi ever shall counterfeit, forge, eraze, or in any wife alter any fuch care. certificate or duplicate thereof, as herein before is mentioned and described, or fhall caufe or procure the fame, or either of them to be counterfeited, forged, erazed, or altered in any refpect, he, she, or they fo offending fhall forfeit and pay the fum of fifty pounds for every fuch offence, to be fued for, re

$ 2

covered,

No tobacco, &c. to be

hipped coaft

wife, until

entry made,

cate of the

covered, levied, and divided in the manner as is herein after expreffed.

XIII. And it is hereby further enacted by the authority aforefaid, That from and after the faid twenty ninth day of September one thousand feven hundred and fifty one, no tobacco, tobacco stalks or snuffs fhall be shipped or laden on board any ship or veffel whatfoever, to be carried by water from any port or place whatsoever in Great Britain, to any other port or place whatsoever in Great Britain, until the fame, and every part thereof, be first entered at the custom-house at the port where and if unma or nearest to the place where fuch goods fhall be shipped and nufactured, to laden; and if it is tobacco unmanufactured which is to be carbe in the ori- ried by water as aforefaid, the fame fhall not be shipped or laginal package, den on board any ship or veffel whatsoever, to be carried by water as aforesaid, but in the original package in which it was imwith a certifi- ported, preferving the fame marks and numbers, nor without duties being a certificate being first had and obtained from the collector and paid; comptroller or other chief officer of the customs at the port or place where fuch tobacco was imported in Great Britain, that the duties thereof were paid or fecured at the importation, and by whom, and the time when, and in what ship or vessel, ships or veffels, the fame and every part thereof was imported; and if it is tobacco ftalks or fnuff, or other manufactured tobacco, which is to be carried by water as aforefaid, the fame fhall not be fhipped or laden on board any ship or vessel whatsoever to be carried by water as aforefaid, without a certificate being first had and obtained from the collector and comptroller or other chief officer of the customs at the port or place where the tobacco was imported in Great Britain, from which such stalks were ftripped or feparated, or fuch fnuff was made or manufactured, that the duties were paid or fecured for fuch tobacco at the importation thereof; which faid feveral certificates fuch officer or officers are hereby required and directed to grant and deliver to all and every perfon and perfons being the importer or impenalty of 101. porters of fuch tobacco, or their known agents or fervants, who fhall apply to him or them for the fame, without any fee or reward whatsoever, on pain of forfeiting the fum of ten pounds for every fuch offence.

and if manufactured, with a certifi

cate that the

duties were paid for the tobacco of which the

fame was manufactured.

Officers to grant fuch certificates gratis, under

and the proprietor to infert on the back of the

certificate the packages, marks, numbers, weight and fpecies.

XIV. And it is hereby further enacted, That before any fuch tobacco, tobacco ftalks or fnuff for which fuch certificate is granted, fhall be shipped or laden on board any fhip or veffel whatsoever in Great Britain, to be carried by water as aforefaid, the proprietor or proprietors thereof fhall describe and insert on the back of fuch certificate, in a fair and legible manner, the names of each particular package in which fuch goods are contained, together with the particular marks and numbers set on each package, and alfo the true and exact weight of each particular fpecies of fuch goods contained in each particular package, and the place or places from whence the fame were brought, and to which they are to be carried and conveyed by water as aforefaid.

XV, And

be delivered to the mafter

XV. And it is hereby further enacted, That fuch certificate Certificate to as aforefaid fhall, by the proprietor or proprietors of such tobacco, tobacco ftalks and fnuff, before the fame be shipped or of the veffel, laden on board any fhip or veffel for the purposes aforefaid, be delivered to the mafter or other person or perfons taking charge of any fhip or veffel, fhips or veffels on board which fuch tobacco, tobacco ftalks or fnuff fhall be shipped or laden, in order to be removed and carried by water as aforefaid; which certificate the master or other perfon or perfons taking charge of any fuch fhip or veffel, thips or veffels on board which any fuch tobacco, tobacco ftalks or fnuff fhall be laden as aforefaid, fhall and by him immediately after his or their arrival in any port or place in to the chief Great Britain with fuch goods on board, deliver to the collector officer of the or other chief officer at fuch port or place, who is hereby di- port, rected and required to caufe fuch goods to be examined by the faid certificate, to fee that they agree therewith; and if upon fuch examination it thall be found that fuch goods agree with the certificate in all respects, then fuch certificate shall be tranf- and to be mitted by him within the fpace of one month after he receives tranfmitted the fame, to the perfon appointed by the high treasurer or com- to the officer appointed by miffioners of the treasury for the time being, for keeping the ac- the treafury. counts herein after mentioned; and the fame goods thall be difcharged by the officer who examines them, and shall and may be taken away and disposed of by fuch perfon or perfons to whom they are configned, or to whom they of right belong or appertain.

XVI. And it is hereby further enacted, That if any tobacco, Tobacco, &c. tobacco ftalks or fnuff fhall, from and after the faid twenty hipt without ninth day of September one thousand seven hundred and fifty fuch certifione, be found laden on board any fhip or veffel whatfoever, at cate, any port or place in Great Britain, without fuch certificate as aforefaid being first had and obtained, or without such certificate being on board any fuch fhip or veffel with the goods to which the fame belongs; or if upon examination it shall appear that

fuch certificate is forged or counterfeited, or that it does not a- to be forfeitgree in all respects with the goods to which the fame belongs; ed, then, and in any or either of fuch cafes, all fuch tobacco, tobacco ftalks, and fnuff, and the cafks, chefts, cafes, or other packages containing the fame, fhall be forfeited and loft, and fhall and may be feized and profecuted by any officer or officers and the ma of the customs, in the manner herein after directed; and the fter to pay mafter or other perfon or perfons taking charge of any fuch fhip 6d. per lb. or veffel, fhips or veffels, fhall forfeit and lofe fix pence per pound weight for every species of the goods aforefaid; and if any person or perfons whatsoever shall counterfeit, forge, eraze, Penalty of or in any wife alter any fuch certificate as is herein last beforementioned and defcribed, or fhall caufe or procure the fame to tificate. be counterfeited, forged, erazed, or altered in any respect, he, The or they fo offending, thall forfeit and lose the fum of one hundred pounds, to be fued for, recovered, levied, and divided, in the manner as herein after is expreffed. XVII. And

S3

counterfeit

ing fuch cer

Land-waiters books for entry and

the officers

&c.

of tobacco

manufactured by the im. porter, &c.

XVII. And be it further enacted by the authority aforefaid, That from and after the faid twenty ninth day of September one difcharge of thoufand feven hundred and fifty one, the collector and comptobacco, to be troller, or other chief officer or officers of the customs in the tranfmitted port of London, and alfo at every port or place in Great Britain, monthly to where any tobacco fhall be imported, after the faid twenty ninth appointed by day of September one thousand seven hundred and fifty one, from the treafury, any of his Majefty's plantations in America, do once in every calendar month tranfmit or deliver to such person as shall be deputed and appointed by the high treasure, or commissioners of the treasury for the time being, to receive the fame, one of the land-waiters books, in which his account is entered and kept of the landing and discharging of tobacco imported in any ship or veffel at fuch port or place, from any of his Majefty's plantations in America; and alfo true and exact copies of every entry of with copies of tobacco for exportation, and of the feveral and refpective inthe entries for dorsements relating thereto, which are delivered to the exportation, fearcher or fearchers, or any other officer or officers, at fuch port or place where any fuch tobacco is entered and fhipped for exportation to foreign parts; and also true and exand accounts act copies of every account which, pursuant to the directions herein before given, fhall be delivered to any officer or officers of the customs at fuch port or place, of tobacco intended to be manufactured by the importer or importers thereof, on his, her or their own account, or which fhall be delivered by the importer or importers thereof to any other perfon or perfons whatfoever to be manufactured for the account of fuch importer or importers; and alfo true and exact copies of every account which, pursuant to the directions herein before given, fhall be delivered to any officer or officers at fuch port or place by the importer or importers of tobacco fold by them to any other perfon or perfons whatfoever: which said several accounts are to be kept by the faid perfon who fhall be deputed as aforefaid by the high treasurer or commiffioners of the treasury for the time being, who is to keep proper books, and enter therein the faid feveral and respective accounts fo tranfmitted or delivered to him; which feveral entries fhall be made, and an account thereentries of the of kept, in fuch manner and form, that the marks and numbers on every hogfhead, cafk or other package of tobacco, with the weights thereof, at the importation thereof, may be compared and chequed with the marks, numbers, and weights, at the exportation thereof, or when fold or delivered for home confumption, or to be manufactured, to the intent that the identity of all fuch tobacco imported, exported, fold, or delivered to be manufactured, may be thereby known and ascertained; and when any thing fhall appear to him to be done or practifed at any port or and where any place, contrary to the directions and intentions of this act, he thing hail ap- fhall immediately tranfmit an account thereof in writing to the pear to be commiffioners of the customs for the time being, at London, or at Edinburgh respectively, under whose management the fame fhall

or fold by him.

Officer appointed by the treafury

to make

accounts,

done against this act, immediately to tranimit to

happen,