A. D. 1745. Anno decimo odtavo Georgii II. C. 26. 623 XIT. And it is hereby further enadted by the Authority aforcfaid, That all Bonds taken or to be taken, Bonis and De- and all Debentures made or to be made purfuant to this Adt, fhall not be chargeable with any of the Du- bcntur « «- ties upon ftampt Vellum, Parchment or Paper ; any Law or Statute made or to be made to the contrary sui™ iWc«. notwithstanding. XIII. And be it further enacted by the Authority aforcfaid, That if any Pcrfon fhall falfcly make any P""i'y <>' Mfi Oath or Affirmation by this Adt diredted to be made, and fhall thereof be legally convicted in any of his ? ,th j£j^' , Majefly's Courts of Record in Great Britain, fuch Pcrfon fo guilty fhall forfeit the Sum of two hundred ^Mu^h™* Pounds, and be impril'oned for twelve Months. XIV. And be it further enadted by the Authority aforcfaid, That the fcveral Penalties and Forfeitures Penalties how to in this Adt mentioned fhall and maybe profecuted and, determined by Bill, Plaint or Information, in bc detcrmima, any of his Majeity's Courts of Record at IVejlmuiJler, or in the Court of Exchequer in Scotland refpec- tivcly, wherein no Effoin, Protediion, Privilege, Wager of Law, or more than one Emparlance iball be allowed ; and one Moiety of the (aid Penalties and Forfeitures fhall be to the Ufe of the King's Majtfty, arid the other Moiety to fuch Pcrfon or Perfons as will fue for or profecutc the fame ; and in cafe in any fuch Suit, it fhall be made a Queftion, whether any fuch Linnens are of the Manufacture or Fabiick of Onus iWnand) Great Britain or Ireland, or of any foreign Country, in fuch Cafe the Onus Proband! thereof fhall lie °* fbfcExppjjp. upon the Exporter or Seller thereof for Importation. XV. And be it further enadted by the Authority aforcfaid, That if any Adfion or Suit fhall be com- menced againft any Pcrfon or Perfons for any Thing done in .purfuance of this Adt, the Defendant or Defendants in any fuch Adlion or Suit may plead the General Iifue, and give this Adt and the Special General Iffuc. Matter in Evidence, at any Trial to be had thereupon, and that the fame was done in purfuance and by the Authority of this Adt ; and if it fhall appear fo to have been done, the Jury fhall find for the Defen- dant or Defendants; and if the Plaintiff fhall be nonfuited, or difcontinue his Adtion, after the Defen- dant or Defendants fhall have appeared, or if Judgment fhall be given upon any Verdict or Demurrer againft the Plaintiff, the Defendant or Defendants fhall and may recover treble Cofls, and have the like TrebfrCofti. Remedy for the fame as any Defendant or Defendants have in other Cafes by Law. SatbeRtfemaet Chapter, CAP. XXVI. An Aft for repealing the prefent Inland Duty of four Shillings per Pound Weight upon all Tea fold in Great Britain, and for granting to his Majefty certain other Inland Duties in lieu thereof; and for better fecuring the Duty upon Tea, and other Duties of Excife ; and for purfuing Offenders out of one County into another. May it pleafe Tour tnojl Excellent Majefty, H E il E A S by an Adt of Parliament made and paffed in the tenth Year of the Reign of his I'oCeoi i. c, n. late Majefty King George the Firft of glorious Memory (intituled, An Aft for repealing certain Duties therein mentioned, payable upon Coffee, Tea, Cocoa Nuts, Choc: late, and Cocoa Pa/le imported, and for granting certain Inland Duties in lieu thereof; and for prohibiting the Importation of Chocolate ready made, ' and Cocoa Pa/le ; and for better afcertaining the Duties payable upon Coffee, Tea, and Cocoa Nuts impo'ted ;
- and for granting Relief to Robert Dalzell late Earl of Carnwath) an inland Duty, after the Rate of
- four Shillings per Pound Weight Averdupois, and in that Proportion for a greater or leiTer Quantity,
' was impofed and charged upon all Tea to be fold in Great Biitain, from and after the twenty-fourth
- Day of fune one thoufand feven hundred and twenty-four, over and above all Cuftoms, Subfidies and
4 Duties, which fhould then remain payable to his Majefty for the fame, upon Importation thereof, to ' be paid in Manner as in the faid Adt is difedted" And whereas great Frauds and.Abuies have been com-
- mitted by the clandeftine Importation of Tea from Parts beyond the Seas, as alfo by fraudulent reland-
- ing thereof (after the fame hath been exported from this Kingdom to foreign Parts, and the Duties
4 thereupon drawn back) without paying any Duties for fuch Tea, contrary to the true Intent and Mean? ' * ing of the ftveral Adts of Parliament relating to the faid Duties, and to the manifeft Prejudice of the ■* fair Traders in the faid Commodity :' For Remedy whereof, and for the greater Difcouragement of the pernicious and illegal Pradtices of unlawfully impo.ting and clandeftinely running and landing of Tea, and alfo for the more effedtual fecuring to your Majefty a Revenue to arife by the Duties thereupon ; We your Majefty's moft dutiful and loyal Subjedts, the Commons of Great Britain in Parliament affembled, do moft humbly befeech your Majefty, that it may be enadted ; And .be it enadted by the King's molt Excellent Majefty, by and wirh the Advice and Confent of the Lords Spiritual and Temporal, and Coirl- ' mons, in this prefent Parliament affembled, and by the Authority of the fame, That from and after the Duty of 4 «. , twenty-fourth Day of June one thoufand feven hundred and forty-five, the Inland Duty of four Shillings P cl lb - °" ^"» per Pound upon Tea, grant:d by the before recited Adl of the tenth Year of the Reign of his faid zte J ™ lo e ^J lc Majefty King George, the Firft,' fhall ceafe, determine, and be no longer paid or payable ; any Thing in the faid Act to the contrary thereof in any wife notwithftanding. II. And be it further enacted by the Authority aforefaid, That from and after the faid twenty-fourth Day of June one thoufand feven hundred and forty-five, in lieu of the faid Duty by this Adt repealed as aforefaid, the inland Duties herein after mentioned fhall be and are by this Act charged upon all Tea, ' s ; which fhall from thenceforth be fold in Great Britain^ in Manner herein after mentioned ; (that is to fay) ? ( S one Shilling per Pound Weight Averdupois, and in that Proportion for a greater or letter Quantity, and on al i Teai.j&U alio a further. Duty of twenty-five Pounds for every one hundred Pounds of the grofs Price at which fuch bv the T.aH 1,1- p?.r Ik and per C n- m on the (Vice 1 ea dia C0114 'Jiij -
