to be forfeited, under the penalties and forfeitures following (that is to fay) that and the mafter all the candles, foap, or ftarch so imported, in any fhip or veffel to pay 501.

26 Geo. 2. c. 32. f. 8.

contrary to this act, together with the package, fhall be forfeited, and the master, mate, or other perfon, taking the charge or command of fuch fhip or veffel, fhall forfeit fifty pounds; and Officers may it shall and may be lawful for the respective officers of the customs feize the fame. or excife, or fuch other perfons who are or fhall be deputed or authorized thereto, by warrant from the high treasurer, commiffioners of the treasury, or under treasurer, or by special commiffion from his Majefty, under the great feal or privy feal, to feize fuch candles, foap, or ftarch, together with the cafks, chefts, or other package, containing the fame.

Officers of ex. XXVIII. And be it enacted by the authority aforefaid, That cile may go on from and after the first day of May, one thousand seven hundred board veffels, and fifty, it fhall and may be lawful to and for the officers of

his Majesty's revenue of excife, or any of them, to go on board and enter into any fhip or veffel whatsoever, which fhall be within the limits of any of the ports of the kingdom of Great and rummage Britain, and to continue on board the fame, and to rummage

for candles,

foap, and ftarch, &c.

and fearch in like manner as the officers of the customs may now legally do, for all candles, foap, and starch, and to feize for his Majefty's ufe, as well all fuch of the faid commodities as shall be there found, which by the laws thereunto respectively relating, shall be forfeited, together with the cafks, boxes, chests, bags, or other package containing the fame; and in like manner to feize fuch of the commodities aforefaid, every or any of them, as before due entry thereof, with the proper officer or officers, and without paying or fecuring the duties on the importation thereof, thall be found unshipping or unshipped out of fuch thip or veffel, to be laid on land, without entry and payment of the duties due for the fame refpectively, together with the cafks, chefts, boxes, bags, or other package whatsoever, containing the fame.

Cocquets to XXIX. And be it further enacted by the authority aforesaid, express the That from and after the faid first day of May, one thousand quality, quan- feven hundred and fifty, where any fufferance, cocquet, or trantity, and fire fhall be granted, for any candles, foap, or ftarch, to be fhipweight, &c. of thofe com- ped or put on board, to be carried forth to the open fea from modities, un- any port, creek, or member, within the kingdom of Great Brider penalty of tain, to be landed at any other place in the faid kingdom, fuch the goods fufferance, cocquet, or tranfire, fhall respectively express the being forfeited, &c. quality, quantity, and weight of the faid candles, foap, or starch, and mark of the package fo to be fhipped, by whom fuch candles, foap, or starch were made and fold, and to what place the fame is or are configned; and where any candles, foap, or starch fhall be fo shipped or put on board, without fuch fufferance, cocquet, or tranfire, fuch candles, foap, or ftarch, together with the package containing the fame, thall be forfeited and loft; and it fhall and may be lawful for the respective officers of the customs or excife, or fuch other perfons who are or fhall be deputed or authorized thereto, by warrant from the high treasurer, com

miffioners

miffioners of the treasury, or under treasurer, or by special commiffion from his Majefty, under the great feal, or privy seal, to feize fuch candles, foap, or ftarch, together with the cafks, or other package containing the fame.

commodities

XXX. And be it further enacted by the authority aforefaid, Officers may That it fhall and may be lawful to and for any officer or officers feize those of excife or customs, to feize any quantity of candles, foap, or fufpected to ftarch, together with the package containing the fame, that fhall have been be found in any ship or veffel, or fhall be carrying in any cart made in prior waggon, or in any other carriage whatsoever, where they vate workfhall have good reason to fufpect and believe, the fame hath houfes, or clandeftinely been made in fome private workhouse or other place, or clan- imported, &c. deftinely imported without payment of the duty, or that the fame are candles, foap, or starch which have been exported, and relanded, after the duty had been repaid and drawn back for the fame at the time of the exportation thereof; and if the party in and the pofwhofe poffeffion fuch candles, foap, or ftarch fhall be found, feffor not does not at the hearing of the information for that purpose to proving the payment of be exhibited as herein after directed, make it appear that the the duty, duty hath been paid or fecured for the fame, all the faid candles, foap or ftarch, fo feized for the causes aforefaid, fhall be forfeited, together with the package containing the fame; and the to forfeit the perfon in whofe poffeffion fuch candles, foap, or ftarch fhall be goods, and 51. for every C. found, fhall likewife forfeit and pay the fum of five pounds, weight. for every hundred pounds weight; and fo in proportion for a greater or leffer quantity.

XXXI. And be it further enacted by the authority aforefaid, Foreign canThat if any foreign candles, foap, or ftarch, fhall be unfhipped dles, foap, or with intention to be laid on land before an entry has been made ftarch unthipthereof, with the proper officer or officers for the faid duties, ped before enand before the respective duties for the fame have been first paid

try,

tion,

or fecured; or if any candles, foap, or ftarch contained or fpe- or relanded, cified in any certificate, whereupon any drawback is to be made, after shipped or whereupon any debenture is to be made forth for fuch draw- for exportaback, fhall, when shipped for exportation, be landed again in any part of Great Britain; fuch candles, foap, or ftarch, toge- forfeited, and ther with the package containing the fame, and the veffels and the vessels, boats, and all the horfes and other cattle and carriages whatfo- horfes, and ever, used in the landing, relanding, removing, carrying, or carriages, &c. conveying of the aforefaid goods, fhall be forfeited and loft,

and

may be feized by any officer or officers of the customs or excife; and the perfon or perfons from whom fuch candles, foap, and the pofor ftarch fhall be feized, fhall alfo forfeit and pay five pounds, feffor to pay for every hundred pounds weight thereof; and fo in proportion 51. for every for a greater or lefs quantity. C. weight.

XXXII. And for the more effectual difcovering and detecting Perfons harthe running of any candles, foap, or starch; be it enacted by the bouring any authority aforefaid, That in cafe any perfon or perfons whatfo- of thofe comever fhall knowingly harbour, keep, or conceal, or fhall know- modities uningly permit or fuffer to be harboured, kept, or concealed, fuch lawfully im ported, &c. candles, foap, or ftarch, which have been fo unlawfully imported, VOL. XX.

E

ог

to forfeit the goods,

and 501. for

every C. wt.

claim the

20 days.

or which have been shipped for exportation upon debenture, and so relanded as aforefaid, the party or parties offending therein, whether, he, she, or they, have or have not, or do, or do not claim or pretend to have any property or intereft in fuch candles, foap, or ftarch, so harboured, kept, or concealed, fhall, for every fuch offence, forfeit and lofe all fuch candles, foap, or starch, fo harboured, kept, or concealed, with the cafks, veffels, or other package containing the fame; and fhall forfeit and lofe the fum of fifty pounds, for every hundred pounds weight thereof; and in the fame proportion for a greater or leffer quantity.

Method of XXXIII. Provided always, and it is hereby further enacted proceeding by the authority aforefaid, That in all cafes, where any fuch when no per- candles, foap, or ftarch fhall be feized as forfeited, and no perfon appears to fon or perfons within twenty days next after such seizure shall goods within appear to the officer or officers who made fuch feizure, to claim the fame, then, and in fuch case, if fuch feizure or feizures fhall happen to be made within the limits of the chief excife office in London, it fhall and may be lawful for the officer or officers who fhall make fuch feizure or feizures, from and after the expiration of the said twenty days next after such respective seizure or feizures, to cause notice in writing to be figned by his Majesty's folicitor for the revenue of excife for the time being, to be affixed at the Royal Exchange, lignifying the day and time of the day, that the commiffioners of the excife for the time being, or three of them, will proceed to hear the matter of fuch feizure or feizures, and to the condemnation of the candles, foap, or ftarch, fo feized as aforefaid, and of the cafks, veffels, or other package containing the fame; and if fuch feizure of candles, foap, or ftarch as aforefaid, fhall happen to be made as aforefaid, out of the limits of the faid chief excife office in London, it fhall and may be lawful for the officers who fhall make fuch feizure or feizures, from and after the expiration of twenty days next after fuch refpective feizure or feizures, to caufe publick notice to be given by proclamation, at the next market town to the place or places where fuch respective seizure or feizures shall be made as aforefaid, upon the next market day after the expiration of the faid twenty days, of the day and place when and where the juftices of the peace will proceed to hear the matter of fuch feizure or feizures, and to the condemnation of the candles, foap, or ftarch fo feized as aforefaid; in which faid cafes it thall and may be lawful for the faid commiflioners of excife, and juftices of the peace refpectively, within their refpective jurifdictions to proceed to examine into the cause of fuch seizure or seizures, and to give judgement for the condemnation of fuch candles, foap, or ftarch fo feized, as upon due examination fhall appear to be forfeited, and of the cafks, veffels, Judgements to or other package containing the fame, which judgements shall be good, valid, and effectual in the law, and final to all intents and purposes whatfoever, as if the refpective owner or owners of the faid candles, foap, ftarch, or the refpective perfon or perfons in whose cuftody the fame were or was at the respective

be final.

time or times of the feizure or feizures thereof, had been refpectively fummoned to attend the faid commiffioners of excife or juftices of the peace, in the manner herein before prescribed, and and not refhall not be liable to any appeal, or to be removed by Certiorari; moveable by Certiorari. any thing in this prefent act contained, or any law, ftatute, or provifion to the contrary thereof, in any wife notwithstanding.

XXXIV. And be it further enacted by the authority afore- Method of faid, That in cafe any officer or officers for the faid duties of ex- proceeding çife, fhall have caufe to fufpect that any candles, foap, or ftarch when officers fhall be fraudulently hid or concealed in any place whatsoever, fufpect such either entered for keeping the fame, or not entered, with an commodities to be concealintent to defraud his Majefty of the duties thereon, then and in ed. fuch cafe, if fuch place fhall be within the cities of London or Weftminster, or within the limits of the weekly bills of mortality, upon oath made by fuch officer or officers before the commiffioners of excife for the time being, or any two or more of them, or in case the same shall be in any other part of Great Britain, upon oath made by fuch officer or officers, before one or more justice or juftices of the peace for the county, riding, divifion, or place where fuch officer fhall fufpect the fame to be hid or concealed, fetting forth the ground of his or their fufpicion, it fhall and may be lawful to and for the faid commiffioners, or juftice or juftices of the peace respectively, before whom fuch affidavit or affidavits fhall be made, if he or they fhall judge it reasonable, by special warrant or warrants, under his or their respective hands and feals, to authorize and impower fuch officer or officers by day or by night, but if in the night, in the prefence of a conftable or other lawful officer of the peace, to enter into all and every fuch place or places, where he or they fhall fo fufpect fuch candles, foap, or ftarch to be fo fradulently hid or concealed, and feize and carry away all fuch candles, foap, or ftarch, which he or they fhall then and there find fo fraudulently hid and concealed, as forfeited, together with all the cafks, chefts, boxes, bags, or other package whatsoever, where

in the fame shall be contained; and if any perfon or perfons Penalty of obwhatsoever, fhall obftruct, oppose, moleft, lett, or hinder any ftructing ofofficer or officers of or for the faid duties, or any of them, in ficers. the doing, performing, or executing any of the powers or authorities by this act given to fuch officer or officers; every fuch perfon or perfons offending therein, shall, for every fuch offence, forfeit and lofe the fum of one hundred pounds.

ment of du

XXXV. And be it declared and enacted by the authority On feizure aforefaid, That if any of the faid candles, foap, or ftarch fhall for non paybe fo feized for non-payment of duties or non-entry, and any ties, the proof dispute fhall arife, whether the cuftoms, excife, or inland duties to lie on the have been paid for the fame, or the fame have been duly enter- claimer. ed, then, and in fuch cafes, the proof thereof fhall lie on the owner or claimer of fuch goods, and not on the officer who fhall feize or ftop fuch goods.

XXXVI. And be it further enacted by the authority afore- No drawback faid, That from and after the faid firft day of May, one thoufand on candles, feven foup or starch,

E 2

made in Ire- feven hundred and fifty, no perfon who fhall export from any land, &c. part of Great Britain, candles, foap, or ftarch made in Ireland, or in the isle of Man, or in any other place or places whatfoever beyond the feas, fhall, on exportation thereof, be intitled to receive any drawback, or be repaid the duties, cuftoms, or impofitions, paid, payable, or fecured on importation of the fame, or any part thereof; any law, ftatute, custom, or ufage to the contrary notwithstanding.

Method of

ures.

XXXVII. And be it further enacted by the authority aforeproceeding to faid, That when any candles, foap, or ftarch fhall be feized by condemnation any officer of excife, or any other perfons authorized thereto, of fuch feiz- on board any fhip or veffe!, or unfhipping or unfhipped, as forfeited by virtue and in purfuance of this act; and when any candles, foap, or ftarch fhall be feized by any officer of excife, or any other perfons authorized thereto, carrying or removing by land, or lodged or concealed in any place whatfoever on shore, as forfeited by virtue and in pursuance of this act; all fuch feizures of the faid goods and packages, and of the veffels, boats, horfes, and other cattle, waggons, carts, and other carriages, used for carrying and removing the fame (except such seizures of the faid goods and packages, and of the veffels, boats, horses, and other cattle, waggons, carts, and other carriages, used for carrying and removing the fame) where no perfon or perfons fhall, within twenty days after fuch seizure, claim the fame (in which cafe the method of proceeding has been herein before directed) and the feveral penalties and forfeitures by this act refpectively impofed, fhall and may be proceeded upon, heard, and determined in fuch manner and form as hereafter in and by this act is directed and appointed (that is to fay) all informations for the condemnation of fuch feizures, and for the penalties and forfeitures by this act refpectively impofed, if the faid feizures were made, and penalties and forfeitures incurred within the limits of the chief office of excife in London, fhall be proceeded upon, heard, and determined by the commiflioners of excife for the time being, or any three of them, or by the commiffioners of appeals, or the major part of them, in case of appeal, and not otherwife: and all informations for the condemnation of fuch feizures, and for the penalties and forfeitures by this act refpectively impofed, if fuch feizures were made, and penalties and forfeitures incurred out of the limits of the faid chief office of excife in London, fhall be proceeded upon, heard, and determined by any two or more of the juftices of the peace for time being, refiding near to the place where fuch seizure fhall be made, or penalty or forfeiture incurred; and if either party find himself aggrieved by the judgement given by two or more juftices, he thall and may appeal to the juftices of the peace at the next quarter feffions, who are hereby authorized and impowered to hear and determine the fame; whofe judgement therein fhall be final: which faid commiffioners of excife and appeals, and the faid juftices of the peace refpectively, are hereby authorized and required, upon any information exhibit

ed,