394 e.g. Anno odavo Ann^ Reginse. A. D. 1709, Perfons in Truft for him, her or them, or for his, her or their Ufe, fliall be pofleffed of, or interefted in, upon the faid firft Day of May one thoufand feven hundred and ten, for Sale, there (hall be yielded and paid to her Majefty, the like refpeflive Rates as are by this Aft to be paid for the like Sorts of Can- dles to be made after the faid firft Day of May ; and that all and every the faid Wax Chandlers, Tallow Stock in Hand Chandlers, or other Sellers and Dealers in Candles, and all and every other Perfon and Perfons, who, in on 1 May, to be Xruft for them, or any of them, or for the Uie of them, or any of them, fhall be pofleffed of or have in ExcTfe Office^ on '^'^' ^■'^^' °^ ^^'^^ Cuftody or PofTeffion, or in his, her or their Melting-houfe, Work-houfe, Ware-houfe, Forfeiture of '50I. Store-houfe, Shop, Room, or other Place or Places whatfoever, upon the faid firft Day of May one thou- andCandlesj fand feven hundred and ten, any Stock, Parcel, or Quantity of Wax Candles, Tallow Candles, or other Candles whatfoever, for Sale, fliall, on or before the faid firO: Day of May one thoufand feven hundred and ten, make a true-and particular Entry thereof at the Excife Office, within the Limits of which they ■ fliall refpefiively inhabit, upon Pain to forfeit the Sum of fifty Pounds, and the Candles for which no and Duty to be fuch Entry fliall have been made j and within fix Days after he, flie or they fhall have made, or ought paid in 6 Days to have made fuch Entries as aforefaid, fhall pay down the Duties hereby payable for fuch Candles, or after Entry, or within the faid fix Days fhall give Security to the proper Officers, for paying the fame Duties to her iVIa- in'^eMonthr^ jefty's Ufe v/ithin three Months then next enfuing; and in cafe the faid Duties for fuch Stock of Candles lol. ptr Cent, be paid down within the faid fix Days, then there Ihall be allowed out of the fame Duty, for fuch prompt for prompt Pay- Payment, an Allowance after the Rate of ten Founds per Centum per ji}mum, for the faid Time of three ment. Months ; and that all and every fuch Chandlers, and other Sellers and Dealers in Candles, who fhall re- ?-^j^"/"' '° P^>,' fufe or negleiSl: to make fuch Payment, or to give fuch Security for Payment of the faid Duties for his. Duty °" ^^'^ *-"^ their faid Stock of Candles, within the time by this A61 limited for that Purpofe, fliall forfeit dou- ble the Sum of the faid Duty which fliould have been fo paid or fecured by him, her or them as aforefaid ; Officers maytake and that it fliall and may be lawful to and for the proper Officers for the faid Duties refpeftively, to take Account of a true and particular Account of all fuch Stock or Quantity of Candles, as any fuch Chandlers, or other oniMa ^^""^ Sellers and Dealers in Candles, or any in Truft for them, fliall, on the faid firft Day of May one thou- '^' fand feven hundred and ten, have or be poffeffed of; and for that Purpofe fhall be permitted, in the Day- and may enter time, to enter into any Shop, Ware-houfe, Melting-houfe, or any Dwelling-houfe, Out-houfe, or other into any Shop, pjaces belonging to fuch Chandlers, and other Sellers and Dealers in Candles, and every of them, who aoi.™ ^"^ " ^-^ hereby required to permit fuch Officer and Officers, upon his or their Requeft, to make fuch Entrance on the faid firft Day of May one thoufand feven hundred and ten, or afterwards, at any Time before the Duty laft mentioned fhall be paid or fecured, and to take an Account of the Quantity of fuch Candles, Stock of Can- under the Penalty of twenty Pounds ; and if any Perfon or Perfons having on the faid firft Day of y^frt-y dlesclandeflinely one thoufand feven hundred and ten, in his, her or their Cuftody or Poffeffion, any Stock or Quantity of removed forfeits Candles chargeable by this A&. with the faid Duty for Stock as aforefaid, fliall clandeftinely remove or 20 1. and the carry away, or caufe or fuffer to be removed or carried away the fame, or any Part thereof, before her Candles. Majefty's Duties thereupon fliall be paid or fecured as aforefaid, or fliall fraudulently conceal or hide, any' Part of his, her or their laid Stock of Candles, that then, and in every fuch Cafe, he, fhe or they fo of-' fending, for every fuch Otience, fhall forfeit the Sum of twenty Pounds ; and in all and every fuch Cafe and Cafes, the Stock or Quantity of Candles which fliall be fo clandeftinely removed or carried away or fraudulently concealed or hid, fhall be forfeited, and fhall and may be feized by any the faid Officers T!?'"^ '" ™'"'^ for the faid Duties on Candles ; and the Perfon or Perfons in whofe Cuftody fuch Stock of Candles fhall- Candled found ^3 found, who fhall not, before the Difcovery thereof, give Notice at the next Office for the faid Duties forfeit 5 s. per. upoii Candles of the Stock or Quantity of Candles fo in his, her or their Cuftody, fhall alfo forfeit and lb. lofe the Sum of five Shillings for every Pound Weight. Candles, for XXIV, Provided always, and be it further enaifted by the Authority aforefaid. That it fliall and may which the Duty Vie lawful to and for any Perfon or Perfons, who fhall have actually paid her Majefty's Duties by this A(ft^ hath been paid, p^y^yg for any Quantity of Candles whatfoever, and to and for any other Perfon or Perfons, who fliall' may eexpui c , j^^^ ^^ ^^ lawfully entitled to any fuch Quantity of Candles from the faid Perfon or Perfons who aftually paid her Majefty's Duties for the fame, to export fuch Candles for any foreign Parts by way of Mer- chandize, giving fufficient Security before the ftiipping thereof for Exportation, That the particular Qiiantity of Candles which fliall be intended to be exported as aforefaid, and every Part thereof, fliall be fliipped and exported, and that the fame, or any Part thereof, fhall not be relanded or brought again into any Part or Parts of Great Britain; which Security the Cuftomer or Colleftor of the refpecSive Port for fuch Exportation is hereby direiJted and authorized to take in her Majefty's Name, and to her Ufe. Such Candles.re- XXV. Provided always. That if after the fhipping of any fuch Candles to be exported as aforefaid, and • landedj forfeit- the giving or tendring fuch Security as aforefaid, in order to obtain the Allowance or Drawback herein ed, &c. after mentioned, the Candles fo fhipped to be exported, or any of them, fliall be relanded in any Part of Great Britain, that then and in every fuch Cafe, over and above the Penalty of the Bond, which fliall be levied and recovered to her Majefty's Ufe, all the Candles which fhall be landed, or the Value thereof, fliall be forfeited. Exporters of XXVI. And it is alfo hereby enaifed. That any Perfon or Perfons who fhall export any Candles to Candles, on Oath any foreign Parts, fhall or may make Proof upon. Oath, or by fuch Affirmation as aforefaid. That the tjjattheOuty Dufy of fuch Candles hath been paid or fecured according to this Aft (which Oath or Affirmation the fecuKd^^and Colleftor who received the faid Duty is hereby required and impowered to adminifter) and thereupon the on Certificate faid Colieftor for the faid Duty upon Candles, fliall give to fuch Perfon or Perfons ^r^^zV a Certificate or and Debenture, Certificates, expi'effing the Kinds and Qiiantities of fuch Candles, and the Duties paid or fecured to be to be repaid the pajj foj- the fame, purfuant to this Aft, which Certificate being produced to the Cuftomer or Colleftor Duty, or Securi- ^f ^^^ p^j.^. ^jjgj.g {j,g fjjjj Candles fhall be exported, and Oath or Affirmation as aforefaid, being alfo
