A. D. 1709. Anno o6lavo ANNiE Reglnae. C. g. 393 taken an Account of by the faid Officers refpedively, on Pain to forfeit for every OfFence therein the Sum of five Pounds. XVI. And be it further enafted. That if any of the faid Makers of Candles {hall fraudulently hide, or Candles conceal- conceal, or caufe to be hid or concealed, any Candles chargeable by this Aft, or any the Materials for ^'^ *'"^^'=" -° making the fame, to the Intent to deceive her Majefty of her juft Duties by this A6t granted, that then and in every fuch Cafe, the Party fo offending fliall forfeit the Sum of twenty Pounds for every fuch OfFence. XVII. And be it further enafted by the Authority aforefaid. That all the Candles, Wax, Tallow, and Candles, &c. other Materials for making Candles, which fhall be found in any private Melting-houfe, Work-houfe, f^iund in private Ware-houfe, and other Place, and all private Coppers, Furnaces, and other Velfels, for which no Entry ^^ fo"|ji(°j,^' fhall be made, or Notice given, as abovefaid, fhall be forfeited and loft, and the fame, or the value there- ^' of, fhall and may be feized and recovered by the faid Officer or Officers for the faid Duties upon Candles, to her Majefty's Ufe. XVIII. And it is hereby further enafted by the Authority aforefaid, That during the Continuance of the Duties upon Candles hereby granted, no Perfon or Perfons whatfoever fhall ufe, or caufe, procure or fufFer to be ufed, in the Infide of his, her or their Dwelling-houfe, any Lamp or Lamps, wherein any Oyl No Lamps in or Fat (other than Oyl made of Fifh within Great Britain) fhall be burnt for giving Light, under the Pe- Dwelling Houfes nalty of forty Shillings for every Offence therein ; and that no Perfons during fuch Continuance of this ^""^^ ™n p ■„ A(St, fhall expofe to Sale any Candles, unlefs it be in his, her, or their Shops or Warehoufes publickly J^^°^^ ^" ufed for that Purpofe, or in fome publick Fair or Market, under the Penalty of five Pounds for every Of- No Candles to fence in fo doing ; any Law, Cuftom, or Ufage to the contrary notwithftanding. be fold, but in Shops or Markets, on Pain of 5 1. XIX. And is hereby ena£led. That all the Candles, and all the Materials and Utenfils for the making Candks, &c. li- of Candles, in the Cuftody of any Maker or Makers of Candles, or of any Perfon or Perfons, to the Ufe able to all Debts of, or in Trufl for fuch Maker or Makers of Candles, fliall be liable and fubjeft to, and are hereby made and Duties ia chargeable with all the Debts and Duties for Candles, in Arrear and owing by fuch Maker or Makers, ^"^"• for any Candles by him, her or them, or in his or their Working-houfe, or Places aforefaid ; and fhall alfo be fubjeft to all Penalties and Forfeitures incurred by fuch Perfon or Perfons, fo ufing fuch Work- houfe, or other Place, for any Offence againfl this Ad, relating to the faid Duties upon Candles; and that it fhall and may be lawful, in all fuch Cafes, to levy Debts and Penalties, and ufe fuch Proceedings as may lawfully be done by this Aft, in cafe the Debtor or Offender were the true and lawful Owner of the fame. ' XX. And whereas many of her Majefly's Subjefts do make Candles not to fell, or make any Profit ' thereof, but to be confumed in their own private Houfes only;' For the better Accommodation of fuch Perfons, it is hereby further provided and enafted by the Authority aforefaid. That the faid Commiffioners Cominlffioners of Excife for the time being refpeftively, or the major Part' of them, or fuch Perfon or Perfons, as they, of Excife, may or the m.ajor Part of them refpeftively, fhall appoint for that Purpofe, and in Default of fuch Appoint- '°"j°"p^Jr^^5 ment, then the CoUeftor or Supervifot for the Diflrift or Divifion within which fuch Perfon doth or atTs.^perHTad. fhall inhabit, fhall and may compound and agree with fuch Perfon or Perfons, for the faid Duties of fuch Candles, that fhall grow due or payable from him, her or them, by this Aft, from the Commencement thereof, until the End of the Term hereby granted, at the Rate of one Shilling per Annum, for every Head,_ which at any Time or Times, during the Continuance of fuch Compofition, fhall be of the Fami- ly of fuch Perfon or Perfons refpeftively, and to receive fuch Compofition-money quarterly ; and that the ^^'^^^ Coinpoun- Houfes, Out-houfes, or other Places of fuch particular Perfons, making fuch Compofition and Agreement, th" Duty,' nor to and paying fuch Compofition-money quarterly, fhall not be liable to the faid Duty upon Candles, or to the Survey of be furveyed or fearched by any Gager or Officei' for the faid Duties upon Candles, for or by reafon of theGager. his or their making fuch Candles, as aforefaid, or to the faid Penalty for ufing Lamps. XXI. Provided, That if any fuch Perfon, after fuch Compofition made, fliall fell, exchange, barter. Compounders or deliver out any Candles to any other Perfon or Perfons, or fliall permit any other Perfon or Perfons to felling Candles, make any Candle-s in his, her, or their Houfes or Out-houfes, or fhall have more Perfons of their Families &<:. forfeit 5 1. than they fhall fo compound for, without giving Notice of them in Writing, at the next Office of Excife, at or before the next Quarter Day, and paying the like Compofition for them, then every fuch Perfon fhall forfeit the Sum of five Pounds, and after fuch Offence committed fliall lofe the Benefit of his, her or their Compofition, and fhall be liable to the faid Duties upon Candles, and to the Survey and Search and liable to the of luch Officers, as if no fuch Compofition had been made ; and' for every Pound of Candles fo fraudu- Duty, &c. lently fold, exchanged, bartered, or delivered out, or fraudulently made, every fuch Perfon fhall forfeit the Sum of five Shillings; any thing in this Aft to the contrary notwithftanding. XXII. Provided always. That if any fuch Compounder fhall leave off Houfe-keeping before the End Compounder of the faid Term, and give Notice thereof in Writing at the next Off.ce of Excife, and fliall pay the Duty leaving off ^ for the Quantity of Candles made by him or her, that fliall remain in his or her hands, or in the Hands of Houfe-keeping, any other Perfon or Perfons to his or her Ufe, at the Time of leaving off fuch Houfe-keeping, and all ^afe!" "* Arrears of the Payments that fhall be due on fuch Compofition, that then fuch Compofition fliall ceafe from the End of the Quarter in which he or fhe fhall fo leave off Houfe-keeping; any thing herein contained to the contrary notvvithfl-anding. XXIII. And be it further enafted by the Authority aforefaid. That for all Candles which any Wax Candles in Cuf- Chandkr, Tallov/ Chandler, or other Sellers and Dealers in Candles in Great Britain, or any Perfon or tody of Sellers or Dealers in Cm- dies, on 1 May, to pay the fame Duty as Candles made after i May Vol. IV. Eee Per-
