Page:Ruffhead - The Statutes at Large - vol 5.djvu/504

 458 C. 21. Anno nono Georgii Regis. Aider difcovering acquitted. Mow to be fucd for, and divided. General Iffue. Importer dif- charging his Bond within the 18 Months to have a Dilcount of 7 per Cent, for the Time. Allowance of one Half penny per lb. for To- bacco damaged at Sea, &c. To be feparated and burnt. No Drawback for Tobacco in Package, except, &c. 8 lb. upon every Houfliead qt. 350 lb. allowed at Scale. Tobacco arriving after iMayi7Z3, and before 2 June, to be reckoned to be from 1 June, No Tobacco to be imported iliipt tiom the Siftjk or Stem. Repealed by a. Ceo, 2, c, 9. A.D. 1722. paid by fuch Difcovery, the Charges of Profecution being firft dedufted ; and the Commiffioners of the Cufloms for the Time being are to caufe fuch Charges to be paid equally by the Crown and the Officer or Profecutor ; and in cafe fuch Perfon or Perfons, who are aiding or affifting to the Owner or Claimer of the Tobacco or other Goods or Merchandize fo {hipped or pretended to be {hipped Coaftwife in fuch Frauds, he or fhe fhall in Confederation of fuch his or her Difcovery, be clearly acquitted and difcharged of fuch his or her Offence ; any Law, Cuflom or Ufage to the contrary notwithftanding. X. And be it further enacted by the Authority aforefaid, That the feveral Penalties and Forfeitures in this Aft mentioned fhall and may be profecuted and determined by Bill, Plaint or Information in any of his Majefty's Courts of Record at Weftminjler, or in the Court of Exchequer at Edinburgh refpeftively, wherein no EfToin, Protection or Wager of Law fhall be allowed; and one Moiety of the faid Penalties and Forfeitures fhall be to the Ufe of his Majefty, his Heirs and Succelfors, and the other Moiety to fuch Peifons as will fue for or profecute the fame. XI. And it is hereby further enacted by the Authority aforefaid, That if any Perfon or Perfons {hall be fued, molefted or profecuted for any Thing done by Virtue or in Purfuance of this Aft, or any of the Claufes therein contained, fuch Perfon or Perfons fhall or may plead the General Iffue, and give this Aft and the fpecial Matter in Evidence tor his, her or their Defence ; and if afterwards a Verdict {hall pafs for the Defendant or Defendants, or the Plaintiff or Plaintiffs fhall difcontinue his or their Aftion or be nonfuited, or Judgment fhall be given againft him or them upon Demurrer or otherwife, then fuch Defendant or Defendants fhall have full Colts to him or them awarded againft fuch Plaintiff or Plaintiffs. XII. Provided always, and be it enafted by the Authority aforefaid, That if any Importer or Pro- prietor of Tobacco, that hath given Security as aforefaid for the Payment of the faid Duties in eigh- teen Months, fliall be defirous to difcharge his Bond or Bonds, or any Part thereof, in ready Money, fooner than the Expiration of the faid eighteen Months, he fhall be abated upon fuch Bond or Bonds fo much as the Difcount at the Rate of feven per Centum per Annum fhall amount to in Proportion to the Time unexpired. XIII. Provided always, and be it further enafted by the Authority aforefaid, That in cafe any To- bacco fhall happen to receive Damage on board any Ship or Veffel by Strefs of Weather at Sea, or any Damage by any Ship or Veflel's being forced on fhore in any Part of Great Britain, or if any unfore- feen Accidents fhould happen after the Arrival of any Ship or Veffel in Port, by the Ship's bulging on an Anchor, or by the Lighter into which the Tobacco is put in order to be laid on Land, or by any fuch like Accidents, whereby fuch Tobacco fhall receive Damage, it fhall and may be lawful to and for the Commiffioners or Colleftors, or other chief Officers of his Majefty's Cufloms, to allow and pay to the Importer at the Rate of one Half-penny for every Pound of fuch Tobacco, for which the Importer fhall refufe to pay or fecure the full Duties, and which fhall be cut off or feparated from the found in order to be burnt or otherwife publickly deftroyed by the Officers of his Majefty's Cufloms, fo as fuch Allow- ance fhall not exceed thirty Shillings for all the Tobacco damaged in any one fingle Hougfhead imported; any Thing herein contained to the contrary notwithftanding. XIV. Provided always, and it is hereby enafted by the Authority aforefaid, That no Drawback fhall be allowed on any Tobacco exported in any Package, but only in Casks, containing three hundred Weight or more in each Cask, except fuch Tobacco as fhall be cut or rolled ; any Thing herein con- tained to the contrary notwithftanding. ' XV. And whereas the Allowances at the Scale for Draught upon every Hoglhead of Tobacco im- ' ported have been uncertain,' Be it enafted by the Authority aforefaid, That from and after the firft Day of 'June one thoufand feven hundred and twenty-three there fliall be allowed only at the Scale eight Pounds upon every Hogfhead that fhall contain three hundred and fifty Pounds of Tobacco or more, which Allowance fhall not be dedufted upon Exportation. ' XVI. And whereas dirers Quantities of Tobacco of the Britijh Plantations may happen to arrive be- ' fore the firft Day of June one thoufand feven hundred and twenty-three, and it being reafonable that ' the Tobacco Trade ihould be on an equal Foot,' Be it enafted by the Authority aforefaid, That the Time of Importation of all fuch Tobacco as fhall arrive after the firft Day of May one thoufand {even hundred and twenty-three, and on or before the fecond Day of June one thoufand feven hundred and twenty-three, and then remain unentred, fhall be reckoned to be from and after the firft Day of June one thoufand feven hundred and twenty-three, in like Manner, as if the Mafters of fuch Ships or Veffels : had made Report of their feveral Ladings on the faid fecond Day of June ; and the Importers or Pro- prietors of fuch Tobacco fhall pay or fecure the Duties, and have and enjoy the feveral Allowances- and Difcounts, and be entitled to draw back the Duties, as fully and in like Manner, as if the faid Tobacco had been imported, and the Mafters of the Ships had made their refpeftive Reports of their Lading^ on the faid fecond Day of June ; any Law, Cuftom or Ufage to the contrary notwith- ftanding. XVII. And be it enafted by the Authority aforefaid, That from and after the firft Day of June in the Year of our Lord one thoufand feven hundred and twenty-four, n-o Tobacco fhall be imported into Great Britain ftript from the Stalk or Stem ; and in cafe any Tobacco ftript from the Stalk or Stem, fhall be fo imported after the faid firft Day of June the fame fhall be feized, and fhall be liable to be fearched for and forfeited by any Officers of the Cufloms, in the fame Manner as any other prohibited Goods may, by the Laws now in Being, be fearched for or feized ; and all and every fuch Penalties and Forfeitures fhall and may be recovered by Information in the Court of Exchequer of England or Scotland refpeftively ; one