Page:Ruffhead - The Statutes at Large - vol 6.djvu/526

 460 C. 25. Anno decimo quinto Georgii II. A. D. 174.2 Spirits, and {hall be approved of by the Commiffioners of Excife or the major Part of them for the Tin- being, upon the Proprietor or Proprietors, Importer or Importers of fuch Rum or Spirits, that fh all t fo landed, firft giving (at his or their Charge and Expence) his or their Bond, or other good and fufficier ■Security, which the Commiffioners or other proper Officers of the Excife are hereby required and im powered to take for Payment of all and every the Duties of Excife, which fuch Rum or Spirits is charge with and liable to pay, as foon as the fame fhall be fold, in cafe the fame (hall be fold within fix Month from and after the Time the fame fhall be fo landed and put into Warehoufes as aforefaid ; and in caf the fame fhall not be fold within the laid fix Months, then to pay the fame at the End of fuch fix Months fuch Duty of Excife to be computed according to the Gauge of fuch Rum or Spirits, to be taken at th< Time the fame fhall be fo landed and lodged in Warehoufes as aforefaid. II. And be it futher enacted by the Authority aforefaid, That fuch Rum or Spirits as fhall be fo brough into fuch Warehoufe or Warehoufes, fhall not be taken or carried out thence on any Account whatfo ever, other that is herein after mentioned. Rums, ice. Iff. And be it further enacted by the Authority aforefaid, That in cafe any fuch Rum or Spirits fha! landed without j,e landed or put on Shore out of any Ship or Veflel, before due Entry be made thereof at the Cuftom Warrant.tor- houfe, aru ] w ith the Collector of Excife at the Port or Place where the fame fhall be imported, and thi faid Duties of Excife fecured, or without a Warrant for the landing or delivering the fame, firft figned l> the faid Collector or other proper Officer of Excife, or without the Prefence of an Excife Officer, that aj fuch imported Rum or Spirits as fhall be fo landed or put on Shore, or taken out of any Ship or Vcife contrary to the true Meaning thereof, or the Value of the fame fhall be forfeited, and fhall or may be re me half to the covered of the Importer or Proprietor thereof; videlicet, one Moiety of the fame to the ufe of his Majefty Kmg, &c. his Heirs and SuccefTors, the other Moiety to the ufe of fuch Perfon or Perfons as will feize the faid Run or Spirits, or inform or fue for the fame or the Value thereof, to be fued for, levied, recovered or mit; gated by fuch Ways, Means and Methods, as any Fine, Penalty or Forfeiture is or may be recovered o: mitigated by any Law or Laws relating to his Majefty's Revenues of Excife or any of them, or by Ac tion of Debt, Bill, Plaint or Information in any of his Majefty's Courts of Record at JVeJhninJler for tha Part of Great Britain called England, or the Court of Exchequer at Edinburgh, for that Part of Great Bri- tain called Scotland. TheCiiks to be IV. And be it further enacted by the Authority aforefaid, That before fuch Rum or Spirits of the Br/.; gauged and tijh Sugar Plantations fhall be landed and lodged in fuch Warehoufe or Warehoufes, a Mark fhall be fei marked. on ever y Cafk or VefTel of fuch Rum or Spirits, mentioning the particular Quantity of Rum or Spirits the Britijh Sugar Plantations which is contained therein, according to the Gauge thereof to be then taken. Warehoufe anc * w ^° ' s or are t ' le refp e &ive Proprietor or Importer thereof; and the Keeper or Keepers of fucr Keepers to en- Warehoufe or Warehoufes, and the Perfon or Perfons who fhall be appointed by the Commiffioners ol ter in Books the his Majefty's Excife to attend the faid refpective Warehoufes, fhall each of them keep one or more Book! Rum, ice. lodged or Books, wherein they fhall refpectively and feparately, fairly enter in Writing, an exact, particulai h ufo ■ WaK " a true Account of all fuch Rum or Spirits of the Britijh Plantations, as fhall from Time to Time be brought into and carried out of the refpective Warehoufe or Warehoufes to which he or they fhall refpec- tively belong, and the Days and Times when the fame fhall be brought in and carried out, and the Name of the refpective Perfon or Perfons to whom, or for whofe Ufe the fame was delivered out, and fhall a: and render Ac- the End of every fix Months or oftner if required, tranfmit in Writing an Account thereof upon Oath count on Oath, to the Commiffioners of the faid Duties of Excife for the Time being, together with an exact Account ol how much is then remaining in the refpective Warehoufe or Warehoufes, to which they refpectively be- long ; and the Commiffioners for the faid Duties of Excife are hereby required and enjoined, within one Month after the fame fhall be refpectively tranfmitted to them as aforefaid, to infpect and examine the faid Accounts ; and if upon fuch Examination it fhall appear, that any of the faid Rum or Spirits were! delivered out of the faid Warehoufes othcrwife than as herein is mentioned, or before Payment of his, Majefty's faid Inland Duties of Excife, for fuch the faid Rum and Spirits as fhall have been fo delivered! out of the faid Warehoufes, then the faid Warehoufe Keeper or Warehoufe Keepers, and Officer and Penalty. Officers refpectively offending therein, fhall not only be difabled to hold or enjoy any Publick Office or Employment, but fhall alfo forfeit and lofe for every fuch Offence, the Sum of one hundred Pounds* to be fued for, levied and recovered or mitigated by fuch Ways, and Means, and Methods, as any Fine, Penalty and Forfeiture is or may be recovered or mitigated, by any Law or Laws relating to his Majefty's Revenues of Excife or any of them, or by Action of Debt, Bill, Plaint or Information, in any of his Ma jefty's Courts of Record at TVeftminjier, for that Part of Great Britain called England, or the Court of Ex chequer at Edinburgh, for that Part of Great Britain called Scotland. Conditions of ^. And be it further enacted by the Authority aforefaid, That the faid Rum or Spirits fo lodged in Delivery out of Warehoufes as aforefaid, fhall and may from Time to Time be delivered out of fuch Warehoufe or Waren the Warehoufes. houfes refpectively, upon Payment of his Majefty's Duties of Excife thereon, and upon the Proprietor orj Importer, or fuch Perfon or Perfons as fhall be appointed by him or them for that Purpofe, producing to the refpective Warehoufe Keeper or Warehoufe Keepers, and the Officer appointed by the Commiffi- oners of the Excife to attend thefe Warehoufes, a Warrant or Warrants, Certificate or Certificates, figned by the Collector, Receiver or other proper Officer of Excife, appointed to receive the Duties pay- able thereon, certifying that he has received all and every the laid Duties of Excife, to which the faid Rum or Spirits fo denied to be deliverd out of fuch Warehoufe, was liable and fubject to pay, fuch Ware- houfe Keeper or Warehoufe Keepers, and Officers of Excife attending fuch Warehoufe or Warehoufes, fhall deliver out of fuch Warehoufe or Warehoufes, fo much Rum or Spirits as fhall be mentioned or ex- prefled in fuch, Warrant or Warrants, Certificate or Certificates refpectively, to have paid the faid Excife Duties*