Manufacturers

of Tobacco, being also Retailers, to make

Entry of Places used by them.

Such Places to be surveyed.

Tobacco, &c. to be removed by

Permit.

Majesty, by and "with the Advice and Consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the Authority of the same, That from and after the Tenth Day of October One thousand eight hundred and twenty one, every Manufacturer of Tobacco or Snuff who shall retail Tobacco or Snuff, shall, in the Entry made by him or her of Premises for manufacturing and keeping and retailing Tobacco or Snuff, specially describe and distinguish the Parts and Places respectively thereof, which he or she shall make use of or intend to make use of, for laying or keeping his or her Stock of manufactured Tobacco or Snuff for Retail only, and the Shop and Shops, Place and Places, from which he or she shall retail or intend to retail the same; and every such Retailer, and all such Places and Shops so entered by any Manufacturer of Tobacco or Snuff, for laying or keeping Tobacco or Snuff for Retail, or retailing Tobacco or Snuff and the Retail Stocks of Tobacco or Snuff therein, shall be surveyed by the proper Officer, and be subject to all the Rules and Regulations, Penalties and Forfeitures, to which Retailers only, and the entered Premises of Retailers only of Tobacco or Snuff and the Stocks of such Retailers, are or shall be by Law liable and subject; and all Tobacco and Snuff respectively, which shall be retailed or sold by any such Retailer of Tobacco or Snuff, from his or her Retail Stock of Tobacco or Snuff, shall be first removed to and received by him or her into the Places specially entered and distinguished by him or her for laying or keeping Tobacco or Snuff for Retail, and into his or her Retail Stock of Tobacco or Snuff, with and under a legal Permit or legal Permits; and if any raw or unmanufactured Tobacco, Tobacco Stalks, Tobacco Stalk Flour, Returns or Snuff Work,, not being in legal Transit, and enclosed and secured in the original Package and Packages thereof, and accompanied by a legal Permit or Permits, shall be found laid, deposited or kept in any Shop or Place entered for laying or keeping Tobacco or Snuff for Retail, or for retailing Tobacco or Snuff; or if any manufactured Tobacco or Snuff shall be found removing or shall be removed to or received by any Dealer in or Retailer of Tobacco or Snuff, without being accompanied by a legal Permit or Permits, from the Stock of the Manufacturer of such Tobacco or Snuff, or by a legal Certificate or Certificates, Permit or Permits, from the Stock of a Dealer in or Retailer of Tobacco or Snuff, to the Stock of such Retailer of Tobacco or Snuff, or without such Permit and Permits, Certificate or Certificates, being forthwith delivered to the proper Officer by such Dealer or Retailer to whom such Tobacco or Snuff shall be so permitted or certificated, and who shall receive therewith the Tobacco or Snuff therein specified; or if any Manufacturer of Tobacco or Snuff shall retail or deliver or send out by Retail, any Tobacco or Snuff, without making such Entry as aforesaid, or any Tobacco or Snuff which shall not be first removed to and received by him or her into some Shop or Place so entered, and into his or her Retail Stock of Tobacco or Snuff, with and under such Permit or Permits, Certificate or Certificates as aforesaid, so delivered to the proper Officer as aforesaid, all such Tobacco and May be seized. Snuff respectively shall be forfeited, and shall and may be seized by any Officer or Officers of Excise, and every such Manufacturer

Tobacco, &c. found removing without Permit,

&c. forfeited, and Penalty on Manufacturer 1001.

shall,

shall, for every such Offence, forfeit and lose the Sum of One hundred pounds.

Snuff to receive

up to be sent out

II. And be it further enacted, That from and after the Tenth Retailers of Day of October One thousand eight hundred and twenty one, all Tobacco or and every Person and Persons who shall deal in or retail, or intend from Officer and make Entry to deal in or retail Tobacco or Snuff, shall, upon Books with Demand, receive from the proper Officer of Excise a Book or Forms and Books to be prepared with proper Forms and Titles for the Pur- Titles herein poses hereinafter mentioned, and to be kept by every such Dealer described, to be or Retailer in some Public and open Part of his, her or their kept in his Shop.. entered Shop or Premises for dealing in or retailing Tobacco or Snuff, and that from and after the said Tenth Day of October One thousand eight hundred and twenty one, no Tobacco or Snuff of any Weight not less than One Pound, or which shall not exceed Ten Pounds, shall be sold, sent out or delivered by any Dealer in or Retailer of Tobacco or Snuff to any Person or Persons whatsoever, without being accompanied by a Certificate filled up and cut out progressively from the printed Forms of such Certificates contained in such Book as aforesaid, signed by such Dealer or Retailer selling, sending out or delivering the same, or some Person or Persons on his, her or their Behalf, certifying the Date thereof, the Quantity, Quality, Denomination or Sort or Kind, when sent out on Order, and to whom sold, and from whose Stock delivered; which Certificate shall be firmly and permanently pasted on the Outside Cover or Wrapper of such Parcel or Weight of Tobacco or Snuff as shall be specified in such Certificate; and that the Dealer or Retailer selling, sending out or delivering any Tobacco or Snuff of any Weight not less than One Pound or exceeding Ten Pounds as aforesaid, shall at the same time make a correspondent Entry thereof, containing the same Particulars, in such Book as aforesaid (and that such Tobacco or Snuff when not sent out on Order was sold and delivered to the Purchaser on their retail Premises); and that such Book, with such Entries so made therein as aforesaid, shall at all Times from the Hour of Seven of the Clock in the Morning until the Hour of Eight of the Clock in Books subject the Evening, lie open and exposed in the entered Premises of to Inspection such Dealer or Retailer as aforesaid, to the Perusal of any Officer or Officers of Excise, and shall be delivered and given up by such Dealer or Retailer as aforesaid, to any Officer or Officers of Excise, upon Demand; and if any Dealer in or Retailer of Sending out Tobacco or Snuff shall at any one Time retail or sell, send out Tobacco and or deliver, from his or her Stock, any Weight or Quantity of Tobacco or Snuff not less than One Pound, and which shall not exceed Ten Pounds, without being accompanied by such Certificate pasted thereon as aforesaid, or without making such Entry in such Book as aforesaid, or shall convey away or conceal any such Book or Books as aforesaid, or cancel, obliterate, destroy or tear out any Leaf or Leaves therefrom, or Entry or Entries therein, or shall make any false Entry or Entries therein, or shall oppose, molest, obstruct or hinder any Officer or Officers of Excise in inspecting any such Book or Books, or any such Entry or Entries therein as aforesaid, or shall at any time neglect or refuse, when required to deliver or give up to any Officer or Officers such Book or Books as aforesaid, all and every such Person and

Persons

Certificates cut out of such Books and filled with Tobacco and Snuff sold not less than 1lb. or not exceeding 10lbs. Corresponding Entry to be made in such Books.

of Officer.

Snuff without Certificate, neglecting to make Entry in the Book, obstructing Officer, &c. Penalty 501. and Articles forfeited.

Persons so offending shall for every such Offence forfeit and lose the Sum of Fifty Pounds, and all such manufactured Tobacco and Snuff respectively so retailed or sent out as aforesaid shall be forfeited, and shall and may be seized by any Officer or Officers of Excise; and the Person or Persons removing, carrying or conveying the same, or who shall be or shall have been employed or concerned, or aiding or assisting therein, or in whose. Custody the same shall be found, shall forfeit and lose the Sum of Fifty Pounds: Provided always, that every Dealer in or Retailer of Tobacco or Snuff shall send out every Quantity of Tobacco or Snuff exceeding Ten Pounds thereof respectively at one Time, by and accompanied with a legal Permit, and not with or under such Certificate as aforesaid, on pain of forfeiting all such Tobacco and Snuff respectively, which shall and may be seized by any Officer or Officers of Excise.

III. And be it further enacted, That from and after the said Tenth Day of October One thousand eight hundred and twenty one, it shall and may be lawful for any Manufacturer of Tobacco or Snuff, at any time or times to strip and separate from the Stalks thereof any Tobacco Leaf which has not been wetted or put into or sprinkled with Water, without giving to the Officer of Excise previous Notice of or for the stripping of such dry Tobacco Leaf, and without such stripping of such dry Tobacco Leaf being deemed or taken to be a Commencement of the Manufacture of Tobacco or Snuff: Provided always, that every such Manufacturer shall, in the Notice given by him or her for commencing the Manufacture of any Tobacco or Snuff, in order that the Officer may weigh the respective Materials intended for that Purpose, and specified in such Notice, describe and mention whether the Tobacco Leaf specified in such Notice and intended to be Part of the Operation, or how much thereof, is Leaf stripped from the Stalks thereof by such Manufacturer, and how much thereof is Leaf unstripped, as the case may be, from the Stalks thereof; and if such Leaf be Leaf stripped from the Stalks thereof, such Stalks shall not be deemed or taken or allowed to be any Part of the Tobacco Leaf to be weighed for the Operation specified in such Notice, but such Manufacturer shall be entitled to and have Credit in his or her unmanufactured Stock for all such Tobacco Stalks.

• IV. And Whereas the Word Operation used and employed ⚫ with relation to the Manufacture of Tobacco and Snuff is so used and employed to express sometimes the Process of manufacturing Tobacco and Snuff respectively, and sometimes the Quantity of Tobacco or other Materials by Law allowed for that Purpose, weighed by the Officer and declared by the Manufacturer at one Time for the Manufacture of the Tobacco or Snuff specified in such Declaration:' To prevent therefore Confusion What the Word from arising in the Construction of this Act; Be it enacted, That "Operation" the Word Operation is used and employed in this Act, and shall be construed in this Act to mean and express only the Quantity of Tobacco and other Materials by Law allowed for the Manufacture of Tobacco or Snuff respectively, weighed by the Officer of Excise, and declared by the Manufacturer at one Time for the Manufacture of the Tobacco or Snuff respectively specified in such Declaration.

is to mean.

t

be incurred.

V. And be it further enacted, That if before the Expiration of If Operation any Period respectively prescribed by this Act, for finishing and not completed declaring to be finished any Operation for the Manufacture of To- within Time bacco, any unforeseen or inevitable Cause or Accident shall occur, to unavoidable limited, owing by which any such Manufacturer respectively shall unavoidably be Ac prevented from finishing and declaring the same to be finished which Notice within such Period, and such Manufacturer shall forthwith give shall be given, Notice in Writing of such Cause or Accident to his or her survey. no Forfeiture ing Officer of Excise, specifying therein the Nature thereof, and or Penalty to shall give Proof to and to the Satisfaction of the Supervisor of Excise in whose District the entered Premises of such Manufacturer are situate, of such Cause or Accident, and of the unavoidable Delay thereby occasioned, and shall finish such Operation and declare the same to be finished with as much Diligence and Dispatch as the Nature of such Cause or Accident, Hinderance and Obstruction will allow and permit, no such Manufacturer shall incur any Forfeiture or Penalty by reason of the Delay in the Performance thereof within the respective Period prescribed for that Purpose, unavoidably occasioned by such Cause or Accident; any thing in this Act contained to the contrary thereof notwithstanding.

VI. And be it further enacted, That no Manufacturer of Tobacco shall have depending, at one and the same Time, more than Three Operations for the Manufacture of Cut Tobacco, under which Denomination all such Tobacco shall be kept in Stock, permitted and sent out, whether the same be generally called or known by the Name of Short Cut or Shag Tobacco; and that every such Operation, where the Weight of Tobacco or Tobacco and Returns declared for such Operation, shall not exceed Five hundred Pounds Weight Avoirdupois, shall be finished and declared by such Manufacturer to be finished, before the Expiration of Seven working Days from the Date of such Declaration; and that where the Weight of Tobacco, or Tobacco and Returns so declared, shall exceed Five hundred Pounds, such Operation shall be finished and declared by such Manufacturer to be finished, before the Expiration of Ten working Days from the Date of such Declaration; and that every such Manufacturer who shall have depending, at one and the same Time, more than Three Operations for the Manufacture of Cut Tobacco, or who shall refuse or neglect to finish, and declare to be finished, any Operation for the Manufacture of Cut Tobacco, within the Period of Time hereinbefore mentioned, according to the Size of such Operation, shall for every such Offence forfeit and lose the Sum of One hundred Pounds.

VII. And be it further enacted, That during the Process of any Operation for the Manufacture of Cut Tobacco, every such Manufacturer shall cause all the Tobacco Stalks stripped from the Tobacco or Tobacco and Returns weighed and declared for such Operation, to be from time to time removed, when stripped, and kept and deposited in Bin, Cask, Chest, Box or Parcel, separate and apart from all other Tobacco Stalks, and ticketed or labelled as the Stalks belonging to such Operation, and shall not add to or mix any thing therewith, or conceal or make away with any Part thereof, until the same have been weighed and taken Account of by the proper Officer of Excise, when the Operation to which they 1 & 2 GEO. IV.

Dd

belong

Only Three Operations of

Cut Tobacco at one and the same Time to

be allowed, and such Operations to be

finished within a limited Time,

according to the Size of the Operation.

Penalty 1001. During Process of Operation for Cut Tobacco

Stalks stripped to be weighed,

removed and kept separate.

Notice given
when Operation
finished, for

Officer to take
Account.

Officer to attend Proceed.. ings thereon.

Not removing Stalks when stripped, and keeping them separate, &c. till Account taken; neglecting to give Notice; deceiving Officer, &c.; not removing manufactured Cut Tobacco, &c.

Forfeiture of Tobacco, and ́ Penalty 501.

belong is finished; and when and so soon as any Operation for the Manufacture of Cut Tobacco is finished, and within the respective Period hereinbefore for that Purpose prescribed, according to the Weight of such Operation, the Manufacturer thereof shall give Notice and a Declaration in Writing to the proper Officer of Excise, that such Operation is finished, specifying the Number, Date and original Weight thereof, and the Weight respectively of such manufactured Cut Tobacco, and of the Tobacco Stalks and Returns of such Operation; and such Officer shall, within Twenty four Hours, or if in a Market Town within Six Hours, next after the Receipt of and at the time specified in such Notice, attend for that Purpose, and such Manufacturer shall thereupon produce to such Officer all the manufactured Tobacco (except such Part thereof as shall have been taken therefrom and sent out pending such Operation, under the Laws in that case made and provided), and the Tobacco Stalks and Returns of such Operation; and such Officer shall thereupon weigh all such manufactured Cut Tobacco, Tobacco Stalks (if any), and Returns respectively of such Operation, and so soon as the same are weighed to the Satisfaction of such Officer, such Manufacturer shall cause all such manufactured Cut Tobacco to be removed, and put or placed with his or her Stock of manufactured Tobacco, and shall also remove the Tobacco Stalks (if any), and the Returns of such Operation, and put or place the same with his or her Stock of unmanufactured Tobacco, Tobacco Stalks. and Returns, not in Operation; and if any such Manufacturer as aforesaid shall neglect or refuse to remove from time to time all such Tobacco Stalks as aforesaid, when the same are stripped from the Leaf as aforesaid, and keep the same separate and apart, and ticketed or labelled as aforesaid, or shall add any thing to or mix any thing therewith, or conceal or make away with any Part thereof, until the proper Officer shall, on such Operation being finished, have weighed and taken an Account of the manufactured Cut Tobacco, Tobacco Stalks and Returns of such Operation, or shall not, when any such Operation as aforesaid is completed and finished, and within the respective Period hereinbefore prescribed for that Purpose, according to the Weight of such Operation, give such Notice and Declaration as aforesaid, and produce all the manufactured Tobacco, except as aforesaid, Tobacco Stalks (if any), and Returns of such Operation to, and give such Officer as aforesaid all the Aid and Assistance such Officer shall require, in weighing and taking a true Account thereof; or if any such Manufacturer shall use any Art, Device, Means or Contrivance, by which such Officer shall be hindered, molested or prevented in weighing the same, or shall be deceived, or such Account as aforesaid shall be defeated; or if such Manufacturer shall not afterwards remove or cause to be removed and kept as aforesaid all such manufactured Cut Tobacco, Tobacco Stalks (if any), and Returns as aforesaid, all such Tobacco, Tobacco Stalks and Returns shall be forfeited, and shall and may be seized by any Officer or Officers of Excise; and if, on weighing the same, the Officer shall find, when such Operation is finished or declared to be finished, any greater Weight of manufactured Cut Tobacco, together with the Stalks and Returns of such Operation, than after the Rate of One hundred and five Pounds for every One hundred Pounds of the Weight of the To

bacco