A. D. 1722. Anno nono Georgii Regis. C. 21. 457 Port, in one or more Bond or Bonds, at the Election of the Importer, for Payment of the rcTpeetf.c Du- ties within eighteen Months, to commence at the End of thirty Days after the Matter's Report or' the Ship, or to commence from the Merchant's Entry of the Goods within tho'fe thirty Days, which mall firft happen; and that in lieu of all former Encouragements, Allowance for Wafte or Damage, or other Allowance of, 45 Allowances and Difcounts for prompt Payment (all which Encouragements, Allowances and Difcounts P cr Cei are intended to be repealed and abrogated, and are, by Force and Virtue of this Act, repealed and abro- P^P 1 Vj '- gated accordingly) one Allowance of twenty-five per Centum of the faid laft recited Duties, amounting to "" five Pence and one third of a Penny per Pound as aforefaid, fhall be dedu&ed and allowed upon the fin- try of the Importer, paying down the laid Duties ; and every Importer not paying down the faid Duties fhall have an Allowance only of fifteen per Centum ; any Law, Cuftom or Ufage to the contrary not- ' !,<:rwi fc 'j per wilhftanding. c,:nt - IV. And be if further enacted by the Authority aforefaid, That from and after the faid firft Day of No Allowance June one thoufand feven hundred and twenty-three no Allowance fhall be made to the Importer for or ir i. c d,ma S« J r °- Confideration of any damaged or mean Tobacco, either at the Scale or otherwife ; but in cafe any Mer- e'iu Merchant chant or other Perfon fhall refufe to enter and pay, or fecure the Duties aforefaid for fuch Tobacco, then may cut off fo he or they fhall have Liberty to refufe the fame, or to feparate fuch damaged Tobacco, by cutting, oft much thereof a» from the Hogfhead or other Package fo much thereof, as he or they fhall refufe to pay Cuftom for ; and [j," ' cfufe ? t0 P ay the principal Officers of his Majefty's Cuftoms, or any three or more of them, fhall caufe all fuch To- ^"deibo'ed 1° bacco to be burnt and deftroyed, without making any Allowances to fuch Importer for Freight or other Charges, other than the Allowances hereafter in this Act provided for ; any Law or Cuftom" to the con- trary notwithftanding. V. Provided always, and it is not hereby intended, That any Merchant or other Perfon fhall > j rot s t ° 1 £ p t arate have Liberty to feparate the Stalk from the Leaf, on Pretence that the fame is damaged or mean th ^ jj^ Tobacco. VI. And be it further enacted by the Authority aforefaid, That in cafe any of the faid Tobacco, Tobacco export- which fhall have been entred, and the Duties thereof paid or fecured in Manner aforefaid by this Aft di- ed tc > draw back refted and appointed, 'fhall, from and after the faid firft Day of 'June one thoufand feven hundred and *' twenty-three, be exported into any foreign Parts, the Exporter fhall, upon the Exportation thereof with- in the Time limited by Law, on a proper-Debenture to he made forth for that Purpofe, be paid or al- lowed to draw back the whole Duty, or the Security vacated on the Bond or Bonds given on the Impor- tation, and no more, as to what fhall be fo exported, Care being taken, that the feveral Allowances Allowances to be and Deductions made at the Importation be again deducted on the Debenture ; any Law or Cuftom to deducted. the contrary notwithftanding. ' VII. And whereas notwithftanding the many Laws to prevent fraudulent Drawbacks upon Tobacco ' and other Goods and Merchandize exported, yet the fame ftill continue, but if fome further Encou- ' ragement were given to fuch as would be willing to difcover fuch Frauds, the fame might in fome Mea-
- fure be prevented :' Be it therefore declared and enacted by the Authority aforefaid, That if any Perfon Perfons difcover-
(other than the Exporter) fhall difcover to the Commiffioners, or any Officer of the Cuftoms, any Frauds !" s Fraud ^ t ° e committed, either by the Exporter of the Tobacco, or other Goods or Merchandize, or by any other th^officer's " Perfon or Perfons in Aid or Affiftance of the Exporter, whereby his Majefty has been or fhall be de- share. frauded by the Exportation of fuch Tobacco or other Goods or Merchandize, fuch Perfon or Perfons (ex- cept as aforefaid) fhall, as an Encouragement, have and receive one Half of the Officer's or Profecutor's Share of what fhall be recovered and paid by fuch Difcovery, the Charges of Profecution being firft de- ducted ; and the Commiffioners of the Cuftoms for the Time being are to caufe fuch Charges to be paid equally by the Crown and the Officer or Profecutor ; and in cafe fuch Perfon or Perfons, who v/ere aid- ing or affifting to the Exporter in fuch Fraud fo difcovering, he or fhe fhall, in Confideration of fuch his or her Difcovery, be clearly acquitted and difcharged of fuch his or her Offence; any Law, Cuftom or Ufage to the contrary notwithftanding. ' VIII. And whereas Frauds are many Times committed under Pretence"of carrying Tobacco or other Tobacco or fo- 4 foreign Goods or Merchandizes from one Port to another in Great Britain Coaftwife, by Mafters of reign Goods car- ' Coalting Veflels, who take in fuch Goods in Ports beyond the Sea, or out of Ships or Veflels at Sea, * ied c<»ftwife
- or in any Place, other than the Ports from whence it was certified, and privately land the fame in p°™ ^°-^
~*. Great Britain, to the Prejudice of the Revenue and the Encouragement of the foul Traders :' For the pi lce f t0 m Prevention whereof, Be it further enacted by the Authority aforefaid, That if any Tobacco or other whence certified", foreign Goods or Merchandizes {hall be taken on board any Coafting Veffel in Parts beyond the Seas, or forfeited, and out of any Ship or Veflel at Sea, or at any Port or Place of this Kingdom, other than the Port or Place double the Value, from whence fuch Goods fhall be certified, that then the faid Goods, and double the Value thereof, fhall be forfeited and loft, and the Mafter of the faid Coafting Ship, wherein the faid Goods v/ere imported, Matter to forfeit fhall forfeit the Value of the faid Tobacco or other Goods. the Value - IX. And be it declared and enacted by the Authority aforefaid, That if any Perfon (other than the Difcora-er to Owner or Claimer of the Tobacco or other Goods or Merchandize fo fhipped Coaftwife, or pretended have one Half • to be fhipped Coaftwife) fhall difcover to the Commiffioners, or any Officer of the Cuftoms, any Frauds °! the offit " s committed either by the Owner or Claimer of the Tobacco or other Goods or Merchandize fo fhipped or pretended to be fhipped Coaftwife, or by any other Perfon or Perfons in Aid or Affiftance of the. Owner or Claimer of fuch Tobacco or other Goods or Merchandize, whereby his Majefty has been or fhall be defrauded in his Duties, fuch Perfon or Perfons (except as aforefaid) fhall, as an Encourage- ment, have and receive one Half of the Officer's or Profecutor's Share of what fhall be recovered and Vot. V. N n n paid
