examine the said goods by fhifting the fame, or by fuch other means as they fhall think proper, to find out and discover, whether the fame are good, found and merchantable. doubt as to or IV. Provided always, That in case any doubt or difpute fhall Where there arife between the faid furveyors or officers of the cuftoms, and fhall be any the owners or importers of fuch of the aforefaid goods as are the quality imported into the port of London, as to the quality or condition condition of of the fame, it fhall and may be lawful for the commiflioners of the goods, his Majesty's customs, if they fhall think proper, to call two or merchants more merchants, or others well fkilled in the commodity, who may be called in to give fhall declare, upon oath, if required, their opinion, as to the their opinion, quality and condition of the fame: and according to the best of upon oath. their judgement, determine whether the faid goods are entitled to the premiums hereby granted, or not: and if any doubt or difpute fhall arife, as to the quality or condition of any of the aforefaid goods imported into any of the outports in England, proper and true defcriptions of the quality and condition thereof, attested by two merchants, or others well skilled in the commodity, at the port or place where the fame shall be imported; which atteftation fhall be upon oath, before any one or more of his Majefty's juftices of the peace, who is or are hereby authorized to adminifter the fame; fhall be fent to the commiffioners of the customs in London; and if imported into the outports in Scotland, to the commiffioners of the customs at Edinburgh, in fuch manner as the refpective commiffioners fhall direct, in order that, upon confideration thereof by the respective commiffioners at London or Edinburgh respectively, it may be determined whether the fame are intitled to the premiums hereby granted, or not. V. And be it further enacted by the authority aforefaid, Officer to take That no fee, gratuity or reward fhall be demanded, taken or no fee for exreceived by any officer of his Majefty's cuftoms, for examining, amining the viewing or delivering fuch goods, with refpect to the premium granting a goods, or or reward allowed by this act, or for the figning any of the cer- certificate, tificates, in order to the receiving fuch premium or reward, or for paying the fame; and any fuch officer demanding or taking on penalty of fuch fee or reward fhall, for fuch offence, forfeit his office, and difability. be for ever after incapable of executing any office or employment under his Majefty, his heirs and fucceffors. VI. And be it further enacted by the authority aforefaid, The premium That if any fuch deals, boards, planks or timber of the growth on exportato be repaid of the British dominions in North America, fhall, after the tion of the faid first day of January, one thoufand feven hundred and fixty fix, goods; be exported from Great Britain, that then, and in every fuch cafe, the perfon or perfons fo exporting the fame (hall, before the entry thereof, pay unto the collector of the customs at the port where the fame fhall be exported, or to the chief officer of the customs there, the full fum which is by this act allowed as a premium on all fuch goods refpectively as he intends to export. VII. Provided always, That the faid collector or chief officer and the colof the customs, upon receiving of fuch premium from the ex- lector to VOL. XXVI. Ff porter charge him felf therewith porter of fuch goods as aforefaid, shall and do charge himself accordingly; with the money fo received; and the commiffioners of his Majesty's customs are to take particular care that the fame be duly brought to the account of his Majefty by fuch collector or chief officer as aforesaid. and to be brought to account. VIII. And be it further enacted by the authority aforefaid, If the goods fhall be frau- That if any perfon or perfons, their agents or affigns, fhall be dulently ex- found fraudulently to export fuch goods, without paying fuch ported with premium to the collector or chief officer of the customs in manout re-paying ner as aforefaid, such person or persons shall forfeit and lofe all the premium, fuch goods and double the value thereof; one moiety whereof they are liable to forfeiture fhall be to the use of his Majefty, his heirs and fucceffors, and and double the other moiety to fuch officer of the customs as shall seize or value. fue for the fame; to be profecuted in any of his Majesty's courts of record at Westminster, or in the court of exchequer in Scotland refpectively, wherein no effoin, protection or wager of law, or more than one imparlance, fhall be allowed. In case of doubt, with respect to the growth or product of fuch goods Onus Probandi to lie on the owner. Penalty of clandeftinely importing, &c. like pre goods of fo- Recital of clause in act 32 Geo. 2. IX. Provided always, That if any doubt or difpute shall arife, whether any of the goods, or any part thereof, so to be exported, are of the growth or product of his Majesty's dominions in North America, or of foreign growth or product, the Onus Probandi fhall lie on the owner or claimer thereof, and not on the profecutor; any law, cuftom or ufage, to the contrary notwithstanding. X. And be it further enacted by the authority aforesaid, That if the mafter or owner of any fhip or veffel fhall clandestinely import or receive in fuch ship or veffel, to be imported into Great Britain, any deals, boards, planks or timber, knowing the fame to be foreign growth or product, and shall demand or receive for any fuch foreign deals, boards, planks or timber, the reward or premium hereby granted, fuch mafter or owner shall forfeit the fum of one hundred pounds; and the ship or vessel in which fuch foreign deals, boards, planks or timber, fhall be fo fraudulently imported, with all her guns, tackle, apparel and furniture, fhall be alfo forfeited; and the fame fhall and may be feized, fued for, prosecuted and divided, as herein before mentioned. XI, And whereas by an act of parliament made in the thirty fe cond year of the reign of his late majesty King George the Second, intituled, An act for granting to his Majefty a fubfidy of poundage upon certain goods and merchandizes to be imported into this kingdom; and an additional inland duty on coffee and chocolate; and for raifing the fum of fix millions fix hundred thoufand pounds, by way of annuities and a lottery, to be charged on the faid fubfidy and additional inland duty; it was enacted and declared, That from and after the fifth day of April, one thoufand Seven hundred and fifty nine, there should be charged, levied, collected and paid, unto and for the use of his Majefty, his heirs and fucceffors, for and upon all coffee to be fold in Great Britain, wholefale or retail, an additional inland duty, to be paid by the reSpective fellers of fuch coffee; (that is to fay) for and upon all coffee to From and af to be fold in Great Britain, an additional duty of one filling per pound weight avoirdupois; and in that proportion for a greater or leffer quantity, over and above the then prefent inland duty, and over and above all cuftoms and duties then payable upon the importation thereof: and whereas it may tend to encourage the growth of coffee in the British dominions in America, and the importation thereof into this kingdom, if the faid additional duty granted by the faid laft recited act was difcontinued; be it therefore enacted by the authority aforefaid, That from and after the fifth day of July, one thou- ter 5 July, fand feven hundred and fixty five, the faid additional duty of 1765, the adone fhilling per pound weight avoirdupois, for and upon all cof- ditional infee to be fold in Great Britain, granted by the faid last recited land duty of act, fhall cease, and be no longer paid or payable: and that in 1: per lb. laid upon all lieu thereof, from and after the faid fifth day of July, one thou- coffee fold fand seven hundred and fixty five, there fhall be charged, levied, in Great Bricollected and paid, unto and for the use of his Majefty, his heirs tain, by the and fucceffors, for and upon all coffee, not being of the growth recited act, is to cease; and product of the British plantations in America, to be fold in and 6d. per lb. Great Britain by wholesale or retail, an additional inland duty, to be paid in to be paid by the fellers of fuch coffee; (that is to fay) for and lieu thereof, upon all coffee, not being of the growth and product of the British plantations in America, to be fold in Great Britain, an growth of the additional inland duty of fix pence per pound weight avoirdu- British planpois; and in that proportion for a greater or leffer quantity, over tations in Aand above the inland duty of two fhillings per pound paid on and above the coffee, granted by an act made in the tenth year of the reign of duties payable his majesty King George the First, intituled, An act for repeal- by act 10 ing certain duties therein mentioned payable upon coffee, tea, cocoa Geo. 1. nuts, chocolate, and cocoa pafte imported; and for granting certain inland duties in lieu thereof; and for prohibiting the importation of chocolate ready made, and cocoa pafte; and for better afcertaining the duties payable upon coffee, tea and cocoa nuts imported; and for granting relief to Robert Dalzell, late earl of Carnwath, and over and above all customs and duties payable upon the importation thereof. for all coffee not of the merica, over XII. And be it further enacted by the authority aforefaid, The faid duty That the faid additional inland duty hereby granted to his Ma- to be railed, jefty, fhall be raifed, levied, collected and paid, in the fame &c. as former inland duty. manner, and under fuch management, and under fuch penalties, and forfeitures, and with fuch power for recovering the fame, and by fuch rules, ways and methods as the former inland duties payable to his Majesty upon coffee are raised, levied, collected and paid, as fully, to all intents and purpofes, as if the feveral clauses, powers, directions, penalties, and forfeitures relating thereto, were particularly repeated and again enacted in the body of this present act, and fhall be paid into the exchequer in like manner, and appropriated to the fame ufes to which the faid duty of one thilling per pound weight was made applicable. XIII. Provided always, and it is hereby further enacted, The additiThat nothing herein before contained fhall extend, or be con- onal duty of ftrued to extend, to take off the additional duty of one fhilling is. per lb. laid per pound upon coffee granted by the said recited act of the thir- by the recited act of 32 ty Geo. 2. Ff2 is not to be ty fecond year of the reign of his late majefty King George the taken of fuch Second, with refpect to fuch coffee which now is, or shall on coffee, as is or or before the fifth day of July, one thousand seven hundred and fhall be lodg- fixty five, be lodged or fecured in any warehouse or warehouses in pursuance of the directions of any former act or acts of parliament in that behalf made; nor fhall the faid additional duty hereby granted be charged upon fuch coffee so lodged or secured in any fuch warehouse or warehouses. ed in the King's ware houfes before 5 July 1765, &c. A&t 9 & 10 Will. 3. XIV. And whereas by an act of parliament made in the ninth and tenth year of the reign of King William the Third, intituled, An act for granting to his Majesty a further fubfidy of tonnage and poundage, towards raifing the yearly fum of feven hundred thousand pounds, for the fervice of his Majefty's houshold, and other uses therein mentioned, during his Majesty's life; and by feveral fubfequent acts of parliament whichare now in force, feveral bounties or drawbacks, amounting in the whole to twelve shillings per bundred weight, are allowed upon the exportation of fugar refined in this kingdom: now to prevent any frauds that may be practised to the great prejudice of the revenue of the customs by the exportation of fugars not completely refined, and fugars made from fcum, and other trash and refuse of sugar houses, under the denomination of refined fugar, in order to obtain the bounties or drawbacks herein before-mentioned; be it enacted by the authority aforesaid, That from and after the first day of June, one thousand seven hundred and fixty five, the several bounties or drawbacks allowed by the faid acts upon refined fugars, fhall cease, determine and be no longer paid; and in lieu and inftead thereof, a bounty of fourteen Thillings and fix pence per hunand 14s. 6d. dred weight fhall be allowed and paid upon refined fugar exper Cwt. on ported from Great Britain in the loaf compleat and whole, beloaf fugar ing net, that is to say, of one uniform whiteness throughout, properly re- and which hath gone through the operation of two or more clays ed, to be paid fince it was laft in the pan, and hath been properly and thoroughly in lieu thereof. dried in the stove, according to the prefent practice of refining; any law, cuttom or ufage, to the contrary notwithstanding. Lump fugars, XV. Provided nevertheless, That if any of the faid refined duly refined, fugars, being either in small or great loaves, commonly called intitled to like Lumps, fhall have gone through the operation of three clays, at Drawbacks granted by former acts ✓ on exportation of re fined fugars, to cease; fined and dri drawback. former drawbacks on the least, fince they were laft in the pan, and shall be net, and fhall have been thoroughly dried in the ftove in the manner herein before directed, though fuch loaves be exported without the small ends or tips, they fhall be esteemed compleat and whole within the true intent and meaning of this act, and the exporter of the same shall receive the drawback or bounty accordingly. XVI. And be it further enacted by the authority aforefaid, In lieu of the That from and after the faid first day of June, one thousand feven hundred and fixty five, in lieu of all bounties and drawbaftards, backs which may have been allowed or paid, heretofore, on all ground fugar, refined fugar called Baftards, and Ground Sugar, and on refined and candy, fugar called Candy, there shall be allowed and paid on the ex por portation from Great Britain of all refined fugar called Baftard, a drawback and of all ground or powdered refined fugar, and of all refined is allowed of loaf fugar broke in pieces (the faid fugar having been twice clay- wt. on all fuch 6s. 4d. per. c. ed and properly dried in the ftove) and on all candy properly as shall be refined and manufactured, and free from dirt and fcum, a boun- duly refined. ty or drawback of fix fhillings and four pence per hundred weight, and no more; which faid feveral bounties or drawbacks of fourteen fhillings and fix pence, and fix fhillings and four pence, herein before granted, fhall be paid and allowed out of any of the duties on which the former drawbacks or bounties on refined fugars were payable. XVII. And it is hereby further enacted by the authority a- Sugars frauforefaid, That if the proper officers of the cuftoms fhall, upon dulently enview and examination, either before or after shipping, find any tered for exfugar or candy which shall be entered for exportation, in order portation, in order to obto obtain the bounties or drawbacks thereon, to be less in quan- tain the bountity than expreffed in the exporter's indorsement, or entered un- ty, der a wrong denomination; or if fuch fugars fhall not be respectively refined in the manner before directed; or if fuch may be feized, candy fhall not be properly refined and manufactured, and free and are forfeited. from dirt and fcum, all fuch fugar or candy fhall be forfeited, and shall and may be feized by any officer or officers of the cuftoms, and profecuted according to law. fame was pro XVIII. And be it further enacted by the authority aforefaid, Before the deThat before any drawback or bounty is paid for any of the fu- benture is gars or candy herein before mentioned, or any debenture made made out, reout for the fame, the refiner or refiners, not being the exporter bath of the finer to make or exporters of such sugar or candy, fhall make oath before the fale of fuch collector or other proper officer of the customs, that he or they fugars to the fold fuch fugars or candy, expreffing the quantity, and the time exporter, when, to the perfon or perfons intending to export the fame; and of the and that fuch fugars have refpectively gone through the opera- quality there. quantity and tions herein before expreffed, and have been properly and of, thoroughly dried in the ftoves, or that fuch candy has been properly refined and manufactured according to the true intent and that the and meaning of this act; and, as he or they verily believe, fuch duced from fugar or candy was produced from Muscovado fugar imported Mufcovado from his Majefty's plantations in America; and that the feveral fugar of the duties payable thereon were duly paid at the time of importing British planthe fame; and the exporter or exporters of fuch fugars or candy, the duties fhall then make oath that such sugars or candy, being the fugars paid.. or candy for which fuch bounty or drawback is then claimed, Exporter alfo are the identical fugars or candy, or part thereof, which were to make oath of the identity fold to him as aforefaid by fuch refiner or refiners; and before of fuch fugars, the money due upon fuch debenture or debentures fhall be paid, and of the due fuch exporter or exporters fhall also make oath that the faid fu- exportation gars or candy have been duly exported, his Majesty's fearcher al- thereof. To certifying the fhipping thereof, and all other requifites duly Refiner, being performed according to the book of rates; and whenever the the exporter, refiner or refiners of fuch fugar or candy fhall be the exporter to make like or exporters thereof, he or they fhall then make oath, as well oath, tations; and |