Page:Ruffhead - The Statutes at Large - vol 5.djvu/391

A. D. 1720. hereafter belong to his Majesty, his Heirs and Successors, in Africa or America, but such only as shall be bona fide, and without Fraud, loaden and shipt in Great Britain in Ships navigated according to the several and respective Laws now in being, as to the several Places to which the said Goods shall be imported or carried, under the Penalty of forfeiting all such Goods, or the Value thereof, together with the Ship or Vesel in which they shall be imported, with all her Guns, Tackle, Furniture, Ammunition and Apparel; and such Ship and Goods shall and may be seized, and the same, or the Value thereof, shall and may be prosecuted in any of his Majesty's Court of Record at Westminster, or in Dublin, or in any of his Majesty's Courts in such Land, Island, Colony, Territory or Place where the Offence shall be committed, or in the Royal Courts of Jersey and Guernsey respectively, by Bill, Plaint or Information, wherein no Essoin, Protection or Wager of Law shall be allowed, nor any more than one Imparlance;

one Moiety of which Forfeiture shall be to the Use of his Majesty, his Heirs and Successors, and the other Moiety to him or them who shall seize or sue for the same; except such Offence shall be committed in any of his Majesty's Plantations in Africa or America; in which Case one third Part of the said Forfeiture shall be to the Use of his Majesty, his Heirs and Successors, one other third Part to the Governor of such Land, Island, Colony or Place where the Offence shall be committed, and the other third Part to the Informer or Prosecutor; any Law, Custom or Usage to the contrary notwithstanding:

And if any Officer or Officers of the Customs in officers of the the said Kingdom of Ireland, or in the Lands, Islands, Colonies, Plantations, Territories or Places aforesaid, shall willingly or knowingly connive at the fraudulent Importation of any such Commodities as is before-mentioned, contrary to the true Meaning hereof; or if any such Officer or Officers shall take upon him or them to seize any of the said Commodities, and shall by Fraud or Collusion, desist or delay the Prosecution thereof to Condemnation; he or they so conniving, desisting or delaying, shall forfeit and lose the Sum of five hundred Pounds, to be sued for and recovered in Manner aforesaid; one Moiety of which Forfeiture to be to the Use of his Majesty, his heirs and Successors, and the other Moiety thereof to him or them who will inform and sue for the same; and such Officer of Officers shall also for the future be incapable of holding any Office or Imployment under his Majesty, his Heirs and Successors.

Concerning India-Goods see farther 10 Geo. 1. c. 11. 9 Geo. 2. c. 4. 15 Geo. 2. c. 31.

'X. And whereas by an Act passed in the fourth Year of the Reign of King and Queen , for granting to their Majesties certain additional Impositions upon several Goods and Merchandizes, for the prosecuting the War against France, the several Duties charged by that Act upon Amber Beads, Amber Rough, Coral Beads, and polifhed Coral, and upon Cowries, are to be repaid to the Merchants exporting the same, if exported within three Years from the Importation thereof, which Act is now in Force: And whereas by several other Acts of Parliament now in Force, the Time for Exportation of some foreign Goods by British Merchants is limited to the Space of twelve Months, and of other foreign Goods to the Space of eighteen Months, or thereabouts, from the Times of the Importation thereof: And whereas the Time for Exportation of some foreign Goods, by Aliens or Merchant Strangers, is limited to the Space of nine Months, and of others to the Space of fifteen Months, or thereabouts, from the Times of importing the same;

but forasuch as it hath been found by Experience, that the said respective Times of nine Months, twelve Months, fifteen Months, and eighteen Months aforementioned, are too short, and very inconvenient to Traders; and for as much also as it will be for the Benefit of the Trade of this Kingdom, if the Time given for repaying or drawing back the Duties upon the Exportation of all Goods and Merchandizes of his Majesty's Plantations, and all other foreign Goods and Merchandizes whatsoever, be enlarged;'

Be it therefore further enacted by the Authority aforesaid, That the respective Times for Exportation of all Goods and Merchandizes of his Majesty's Plantations, and all other foreign Goods and Merchandizes, as the fame are now limited by any Law or Laws in being, shall from and after the said twenty fourth Day of June one thousand seven hundred and twenty-one, be extended and enlarged, so that in all Cafes where Repayments, Allowances or Drawbacks are made upon the Exportation of any Goods and Merchandizes of his Majesty's Plantations, and all other foreign Goods and Merchandizes imported, and afterwards exported, by Virtue of any Law now in Force, all Merchants and Traders, Bodies Politick and Corporations, shall from thenceforth have and be allowed three Years Time, from the Importation of such Goods, to export the same, accounting such Importation from the Master's Report of the Ship; and all and every such Merchant and Merchants, Trader and Traders, Bodies Politick and Corporations, shall have the like Repayments, Allowances and Drawbacks by and for such Exportation, as if the same had been exported within the respective Times before-mentioned, or any other Times limited by any Law now in being for that Purpose; such Law, or any other Law, Rule, Custom or and Oaths Usage to the contrary in any wise notwithstanding:

Provided nevertheless, That Certificates and Oaths be made, and all other Requisites performed according to the Laws now in being relating to the Importation and Exportation of such Goods.

XI. And whereas by the several Acts which granted the Duties of fifteen per Centum upon Muslins and White Callicoes imported (which Acts are now in Force) the Importers, before the landing thereof, are to give Security by Bond for Payment of the said Duties, as soon as the same shall be sold, and for exposing the said Goods to Sale openly and fairly by Way of Auction or Inch of Candle, within the City of London, within the Time of twelve Months after the Importation thereof; and in case the said Goods shall, w within the Time limited, be fairly fold, as aforesaid, and in case the Importers shall pay down the said Duties in ready Money, within twenty Days after such Sale, they are to have an Allowance after the Rate of five Pounds for every one hundred Pounds of Duties so paid:

And whereas by several Acts of Parliament now in Force for granting, continuing, and better securing the Duties payable ad valorem upon unrated East-