'.622 Stat. 2. Anno duodecimo Ann^ Reginae* A» D. i7i3< ■Merchant to give his own Bond to pay the Puties at 1.5 Months End, Queen's and the Merchant's Locks, for the Security of the Remainder of the Duties, the Merchant or his Servants fhall have free Accefs into the faid Warehoufes, at all feafonable Times; and the Cuftom-houfe OfRcers are hereby required to attend, without Fee or Reward : And it fhall and may be lawful for the Commiitioners or Principal OfScers of the Cuftoms, to permit and caufe the faid Tobacco to be lodged and put into Warehoufes (to be provided by and at the Charge of the Merchants, and to be firft approved by the faid Commiffioners or Officers) upon the Merchant's giving his own Bond for Payment of the Du- ties at the End of fifteen Months; and if the Importer or Importers of fuch Tobacco, as has been fo lodg* ed in the Warehoufes, fliall not, within the faid Time of fifteen Months, offer good and fufficient Security for Payment of the Duties at the End of the faid eighteen Months, or by Debentures on Exportation of fuch Tobacco, or Payment of the fevcral Duties for which his own Bond hath been given, difcharge his or their Obligations, or any Part thereof, but that the Tobacco, or any Part thereof, fhall continue and be flill remaining in the faid Warehoufes, for Want of the Payment of the Duties due thereon; in fuch Cafe it fnall be lawful for the faid Commifiioners, or Principal Officers of the Cufloms for the Time being, and e'lfe to be fold ty Jncii of Candle. 'Tobacco burnt in the V/are- 'hoiifes, Duties 'to b6 allowed, and Bond dif- ^charged. For Tobacco in the River ua- enttLdj Time of Impor- tation to be recliened from ■z June 1714. who are hereby required and impowered, to cauie the faid Tobacco fo remaining to be publickly (old by Inch of Candle, hrfi: giving the Proprietor or Proprietors fourteen Days Notice, ■XXT"..:,: 4. »u_ Di _r uf_ ,._ ..u_:_ i„/i a i 1^ iU_ D J..xx »i,„ c ^r. /■.._■_ c„i '^<o Allowance 'for damaged l^bacco. Merchant rrfu. 'ilng to pay the Duties, fuc!l 'Tobacco t ' be «3ef;rjycd, Sec, ^Owner to be -sillovved 25 lb. ■i"ore;erj'ioolb. The Allo%ance To be by Certj- fkiitc, and tiot to be placed to tljt-Ex p'lrt AccGuiit, &c. Not to hinder Jormcr Allow- ances, not ex.- ct-eding40lb, on any OLe ffiJogfiiead, or leaving the fame in ^Vriting at the Place of his or their laft: Abode, the Produdt thereof, after fuch Sale, fiift to be applied towards Payment of the Cuftoms and Charges that have been expended thereon, and the Overplus, if any, to be rendred and paid to the Proprietor, or other Perfon lawfully authorifed to receive the fame. VI. Provided always. That in cafe any Tobacco put into the f;,iid Warehoufes, and fo locked up, as aforefaid, fhall be burnt or deflroyed by Fire, during the Time it remains in the faid Warehoufes, the Pro- prietors or Owners of fuch Tobacco faall be allowed the Duties paid, and the Bond fhall be difcharged for fo much thereof as fhall have been fo burnt or deftroyed. • ' VII. And whereas divers great Quantities of Tobacco of the Englijh Plantations have been imported ' for fome Time, but by Reafon of the Deadnefs of the Tobacco Trade, occafioned by the Length of the ' late War, the Importers or Proprietors thereof have not entred the faid Tobacco, and paid or fecured ' the Duties for the fame, as the Law requires;' For Relief therefore of the faid Importers or Proprietors of the faid Tobacco in this fpecial Cafe, Be it further enacted by the Authority aforefaid, That the Time of Importation of all fuch Tobaccoes, as are already imported, and not entred, (hall be reckoned to be from the fecond Day of y tine one thoufand feven hunared and fourteen, in like Manner as if the Maflrers of the faid Ships or VeiTels had made Report of their feveral Ladings on that Day; 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 entituled to drawback 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 Ladings, on the faid fecond Day of j^awf one thoufand feven hundred and fourteen; any Law, Ufage or Cuftom, to the contrary in any wife notwithftanding. ' VIII. And whereas it hath been found by Experience, that her Majefty's Revenue fufFers great Preju-
- dice, as well by Allowances for damaged Tobacco, as by the obtaining a Drawback by Debenture on the
' Re-fhipping the fame, as if fuch Tobacco had been found and good, and paid the Duties at Importation;' For preventing the like Abufes for the future, Be it further enafted by the Authority aforefaid, That from and after the firft Day of Jugufl one thoufand feven hundred and fourteen, within or durin^ the Term of five Years thence next enfuing, or at any Time before the End of the then next Seffion of Parliament, no Merchant or other Perlbn whatfoever fliall have any Allowance or Abatement for the Subfidies or other Duties made him, for any Sort of Tobacco imported, or to be imported, under Pretence of fuch Tobacco being corrupt or unmerchantable: But in cafe any Merchant or other Perfon fhall refufe to make Entry of fuch damaged Tobacco, and to pay and fecure the whole Duties due and payable for the fame, then he or they fhall have Liberty to feparate from his or their Tobacco, fo much thereof as they fhall refufe to pay Cuftom for; and the Principal Officers of her A-Iajefty's Cuftoms, or any two or more of them, ftiall caufe all fuch corrupt Tob;icco to be weighed and publickly burnt, or otherwife deftroyed as not wholfome and fit for Ufe; and the Owner or Iin porter thereof fhall be difcharged from paying or fecuring any Subfidy, or other Duties for the fame, to her Majefty ; any Law, Cuftom or Ufage, to the contrary in any wife not- withftanding. IX. Provided always, and be it further enacted by the Authority aforefaid. That every Owner or Im- porter of fuch damaged and corrupt Tobacco, fliall, as a Compenfation for Freight and other Charges, and for that the cutting oft', and i'eparating the fame, may deface the Remainder of the Tobacco, have an Allow- ance of twenty-five Pounds Weight of Tobacco, free of all Duties, for every one hundred Pounds of fuch corrupt and d;vmaged Tobacco fo feparated, to be burnt or deftroyed, as aforefaid, and fo in Proportion for any greater or lefter Quantity; which Allowance of twenty-five Pounds for everyone hundred Pounds of Tobacco fo to be made, as aforefaid, fnall be by Certificate ; and the Officers are hereby required to makcj pafs, and pay fuch Certificate without Fee or Reward, the Tobacco mentioned in fuch Certificate not to be placed to the Merchant's Export Account, fo as fuch Allowance of tvt'enty-five Pounds of Tobacco for every one hiuidred Pounds of damaged Tobacco fo feparated or deftroyed, docs not exceed ihe Qiian- tiry of one hundred and fifty Pounds of Tobacco, upon or for any Hogfhead oi Arranoca Tobacco;, or the Qi^iantity of two hundred Poimds of Tobacco, upon, or for any Hogfliead of fweet-fcented Tobacco. X. Provided always, and be it further enafted by the Authority aforefaid. That nothing in this Aci con- tained fliall be conftrued to forbid or hinder the Merchants or Importers having an Allowance made thtm for damaged Tobacco, in fuch Manner as hath been ufual, fo as fuch Allowance doth not exceed forty Pounds Weight of Tobacco upon any one Hogfliead ; and for the more ready Difpatch of Bufinefs, fuch fmall Damages, not exceeding forty Pounds Weight on any one Hogfliead, fhall be viewed, and the Al- io wauce made in the Scale; any Thing herein contained to the contrary notwithftanding. ^ ' XL AnJ
