Page:Ruffhead - The Statutes at Large - vol 8.djvu/360

 A Drawbick of 3 s. per Hundred Weight allow- ed on Sugar refined in Great Riitain, and ex- ported^ &c. Reiiner to make Oath. Exporter to make Oath. Searcher to certify. Books to be kept for en- tering the Monies com- ing in by this A^. An additional Inland Du- ty to be paid of i s. per lb. on Coffee. ticftr to 10 Ceo. I. c, 10. 326 C. 10. Anno tricefimo fecundo Georgii II. A.D. 1758. Relief of Perfons who have not claimed their Lottery Tickets in due Time, or have loji Exchequer Bills, or Lottery Tickets ; and for borrowing Money upon Stock, Part of the Capital of the South Sea Company, for the Uje of the Publick. VIII. And be it further enacted by the Authority aforefaid, That for every Hundred Weight of Sugar imported into Great Britain, after the faid fifth Day of April on^ thoufand feven hundred and fifty-nine, and refined there (and lb in Proportion for a greater or lefler Quantity) that fhall be ex- ported out of this Kingdom, after the faid fifth Day of April ont thoufand feven hundred and fifty- nine, during the Continuance of this A6t, there ftiall be repaid at the Cuftom-houfe to the Expor- ter, within thirty Days after the Demand thereof, the Sum of three Shillings, over and above the prefent Bounties ; Oath being firft made by the Refiner that the Sugar fo exported was produced from Brown and IVIufcovado Sugar charged by this Adt, and that, as he verily believer, the fame was im- ported from his Majefty's Plantations in America, and the Duty duly paid at the Time of the Impor- tation thereof, the Exporter making Oath that the fame was duly exported, and his Majefty's Searchers alfo certifying the {hipping thereof, and all other Requifites being performed according to the refpe6tive Books of Rates. IX. And be it further enaded and declared by the Authority aforefaid. That in the Office of the Auditor of the Receipt of the Exchequer, a Book or Books fhall be provided and kept, in which all the Money arifing from the faid additional Subfidy of Poundage of twelve Pence in the Pound, and paid into the faid Receipt, fhall be entered feparate and apart from all other Monies paid or payable to his Majefty, his Heirs or Succefibrs, upon any Account whatfoever ; and the faid Money fo ari- fing from the faid additional Subfidy of Poundage of twelve Pence in the Pound, and paid, into the faid Receipt of Exchequer, (hall be Part of the Fund eftablilhed for the feveral Purpofes herein after mentioned. X. And be it further enabled and declared by the Authority aforefaid, That from and after the fifth Day of y//>r// one thoufand feven hundred and fifty-nine, there fliall be charged, levied, col- lected and paid, unto and for the Ufe of his Majefty, his Heirs and Succeflbrs, for and upon all Coffee to be fold in Great Britain by Wholefale or Retail, and upon all Chocolate to be made or fold in Great Britain, an additional Inland Duty, to be paid by the refpeclive Sellers of fuch Coffee, and by the refpeflive Makers or Sellers of fuch Chocolate ; that is to fay. For and upon all Coffee to be fold in Great Britain, an additional Duty of one Shilling /»tr Pound Weight Averdupoife ; and in that Proportion for a greater or lelTer Quantity, over and above the prefent Inland Duty, and over and above all Cuftoms and Duties payable upon the Importation thereof; and for and upon all Choco- late to be made or fold in Great Britain, an additional Duty of nine Pence per Pound Weight Aver- dupoife ; and in that Proportion for a greater or lefTer Quantity, over and above the prefent Inland Duty payable thereupon. XI. And be it further enadted and declared by the Authority aforefaid. That the faid additional Inland Duties hereby granted to his Majefty, /hall be raifed, levied, colJe<5ted, and paid, in the fame Manner, and under fuch Management, and under fuch Penalties and Forfeitures, and with fuch Powers for recovering the fame, and by fuch Rules, Ways, and Methods, as the former In- land Duties payable to his Majefty upon Coffee and Chocolate are raifed, levied, collected, and paid, as fully, and to all Intents and Purpofes, as if the feveral Claufes, Powers, Directions, Penalties, and Forfeitures, relating thereto, were particularly repeated, and again enaiSted in the Body of this prefent Act. XII. And be it further enafted and declared by the Authority aforefaid. That all the Coffee which, on the fixth Day o^ April one thoufand feven hundred and fifty-nine, fhall be lodged or fecured in any Warehoufe or Warehoufes in purfuance of the Diredions of any former A6t or A<5ls of Par- liament in that Behalf made, fhall be, and is hereby charged with the faid additional Duty of one Shilling per Pound, to be paid in like Manner as the former Inland Duty on Coftee is directed to be paid. XIII. And be it further enacted and declared, That all the Coffee and Chocolate which any Dealer in, or Seller of. Coffee, or any Dealer in, or Maker or Seller of. Chocolate, in Great Bri- tain (other than and except fuch Perfons who make Chocolate for their Family Ufe, and not for Sale, with rcfpc£l only to their Stock in Hand) or any Perfon or Perfons in Truft for him, her or them, or for his, her or their Ufe, fhall be pofleffcd of, or interefted in, upon the faid fixth Day of April one thoufand feven hundred and fifty-nine, fhall be, and is hereby charged with the faid ad- ditional Inland Duty of one Shilling /»t'r Pound for the faid Cofl'ee, and nine Pence ^^r Pound for the faid Chocolate ; and that every nmety Pounds Weight of Roafted Coffee, by reafon of the com- mon Dccrcafe by fnrinking in the Roafting thereof, fhall be charged after the Rate of one hundred and twelve Pounds of Raw Coffee, and fo in Proportion for a greater or lefs Quantity ; which faid additional Inland Duty for the Stock in Hand fhall be paid by the refpedtive Sellers of Coffee, and fuch Makers or Sellers of Chocolate as aforefaid, to the proper Officer of Excifc for the faid Inland Duties, at the Office of Excife within the Limits of which they fhall refpe<5tivcly inhabit ; that is to fay. All fuch Duties as fhall arifc within the Limits of the Chief Office of Excife in London, fhall be paid within fourteen Days next after the faid fifth Day of Afiri I one thoufand feven hundred and fifty-nine j and all fuch Duties as fhall arife in any other Part of Great Britain, fliall be paid fcvcn hundred and fifty- ini gd. per lb. on Cho- colate. The faid Duties on Cof- fee and Chocolate to be levied and paid, as the fornfier Inland Duties payable thereon. Coffee lodged in Ware- houfes on 6 April 1759, to be charged with ihe oevf additional Puty ; as alfo the Stock in Hand of Coffee and Chocolate (except for private I/fe) 90 lb. of Roaficd Coffee to be charjicd after the ' Race of 1 12 lb. of Raw Coffee. Duty to be paid into the Ui^.ie of Exciie. within fix Weeks next after the faid fifth Day of April one thoufand nine. 3 XIV. And