age thereof, shall be forfeited, and shall and may be seized by any Officer or Officers of Excise; and every such Manufacturer so refusing or neglecting to point out, produce and shew to any Officer of Excise making such Request as aforesaid, all and every such Stock and Particulars as aforesaid, shall for every such Offence forfeit and lose the Sum of One hundred Pounds. XI. And be it further enacted, That if upon any Notice given by any Manufacturer of Tobacco or Snuff respectively, under any of the Provisions of this Act, the Officer of Excise shall attend as thereby required for the Purpose, and at the Time specified in such Notice, and such Manufacturer shall not within the Space of One Hour after such Officer shall be present as aforesaid begin to do and proceed in doing the Act or Thing specified in such Notice, or for which such Notice was given; or if any such Manufacturer shall previously declare in Writing, delivered to any such Officer, any such Notice void, every such Notice shall be void to all Intents and Purposes, and as if never given; and that it shall and may be lawful for any Manufacturer of Tobacco or Snuff to proceed in any Act, Matter or Thing requiring the Presence only of the Officer when done by any such Manufacturer, and which shall be specified in any such Notice, if such Officer shall not attend for that Purpose; provided always, that no such Manufacturer shall proceed so to do, unless such Officer shall not attend for the Space of One Hour after the Expiration of the Time specified in such Notice for that Purpose; and that no Notice shall be given or Declaration made by any Manufacturer of Tobacco or Snuff (except in case of some unforeseen and inevitable Accident), that shall require the Attendance of any Officer of Excise at or upon the entered Premises of any such Manufacturer, on a Sunday, or at any other Time, or between any other Hours than between Six of the Clock in the Morning and Eight of the Clock in the Evening; and that if any Notice shall be given, or Declaration be made by any such Manufacturer, which shall require such Attendance of the Officers (except as aforesaid), at any other Time, or between any other Hours than as aforesaid, the same shall be void to all Intents and Purposes whatsoever. XII. And be it further enacted, That no Manufacturer of Tobacco shall make, manufacture or have in his or her Custody or Possession for Exportation, or shall export on Drawback, or ship, or give Notice for that Purpose, any Cut, Roll or Carrot Tobacco, unless such Tobacco has been wholly made from Tobacco Leaf having the Tobacco Stalks stripped and separated therefrom, or from such Leaf so stripped and Returns of Tobacco Leaf so stripped, and without the Stalks thereof; and if any Manufacturer of Tobacco shall make, manufacture or have in his or her Custody or Possession for Exportation, or shall give Notice to ship, or ship for Exportation on Drawback, any Cut, Roll or Carrot Tobacco, which shall have been made from Tobacco or Tobacco and Returns, without the Tobacco Stalks being first wholly stripped and separated from the Leaf thereof, so that such Cut, Roll and Carrot Tobacco respectively shall have been wholly made from the Leaf of Tobacco from which the whole of the Stalks have been stripped, or from such Leaf so stripped and Returns of Tobacco Leaf so stripped, the same respectively shall be forfeited, and shall and may be seized by any Officer or Officers of Excise; and such Manufacturer, who shall so make, manufacture or have the same in his, her or their Custody or Possession for Exportation on Drawbacks, shall for every such Offence forfeit and lose the Sum of Two hundred Pounds. XIII. And be it further enacted, That it shall and may be lawful for any Supervisor, or other Officer or Officers of Excise of equal or superior Rank to a Supervisor, but in the Presence and with the Approbation of the Collector or General Surveyor of Excise, if in a Town in which such a Collector or General Surveyor is resident, and such Collector or General Surveyor be summoned and required by such Manufacturer to attend for that Purpose, at any time or times, to weigh all or any Part or Parcel of all the Tobacco, Tobacco Stalks, Tobacco Stalk Flour, Returns, Snuff Work and Snuff of any Manufacturer of Tobacco or Snuff respectively, whether the same or any Part or Parcel thereof be manufactured or unmanufactured, or is in or under any Process of Manufacture (except the Snuff Work of any Operation for the Manufacture of Snuff, between the Time of being put into Process of Cure and the taking out any Part of any of the Snuff Work of such Operation for drying or grinding the same); and if upon any such weighing, such Supervisor or other Officer or Officers as aforesaid shall find in the Possession of any Manufacturer of Tobacco or Snuff respectively any greater Weight of any manufactured Tobacco, Tobacco Stalk Flour or Snuff respectively, or any unmanufactured Tobacco, Tobacco Stalks or Returns (not being Part of any depending Operation weighed or declared for the Manufacture of Tobacco or Snuff respectively), than the Credit to which such Manufacturer shall be by Law at that Time entitled for such manufactured Tobacco, Tobacco Stalk Flour or Snuff respectively, or for such unmanufactured Tobacco, Tobacco Stalks or Returns respectively, such greater Weight of manufactured Tobacco, Tobacco Stalk Flour or Snuff, or unmanufactured Tobacco, Tobacco Stalks or Returns respectively, shall be forfeited, and shall and may be seized by any Officer or Officers of Excise, and every such Manufacturer shall for every such Offence forfeit and lose the Sum of One hundred Pounds; and if any such Supervisor or other Officer or Officers as aforesaid shall upon any such weighing of any Tobacco, Tobacco Stalks, Tobacco Stalk Flour, Returns, Snuff Work or Snuff, weighed or declared for or in or under any Process for the Manufacture of Tobacco or Snuff respectively, find any such Tobacco, Tobacco Stalks, Tobacco Stalk Flour, Returns, Snuff Work or Snuff, or any Part or Parcel thereof, to be of greater Weight than shall be accounted for by such Manufacturer by the Water added thereto for the Purpose of the Manufacture thereof, every such Supervisor or other Officer and Officers as aforesaid shall and is hereby authorized and required to make thereupon such full and particular Examination, not only of such Operation on which such greater Weight shall be found, and not accounted for as aforesaid, but of all and every other Operation and Operations (if any) for the Manufacture of Tobacco or Snuff of the same Denomination which such Manufacture shall then have depending, and of every Part and Parcel thereof, and of all the Circumstances relating thereto, as he or they shall think fit, Supervisors and other Officers of equal or superior Rank, to weigh Tobacco in Possession of any Manufac turer of Tobacco or Snuff. or and to take Samples, paying for the same. Penalty 1001. or deceiving Officer; or concealing, &c. Tobacco; Penalty 2001. Adulterating or as he or they may be thereupon requested to make by any such Manufacturer; and to take from as many Parts and Parcels of such Tobacco, Tobacco Stalks, Tobacco Stalk Flour, Returns, Snuff Work and Snuff, as he or they shall think fit, any Quantity or quantities as a Sample thereof, not exceeding Four Pounds Weight from each such Parcel, paying such Manufacturer for the same at and after the Current Price of unmanufactured Tobacco, including the Duty thereon; and if upon weighing all the Tobacco, Tobacco Stalks, Tobacco Stalk Flour, Returns, Snuff Work and Snuff, weighed and declared for and in or under any Process for the Manufacture of Tobacco or Snuff of the like Denomination as aforesaid by such Manufacturer, and which such Manufacturer shall then shew to such Supervisor or other Officer or Officers, and request him or them to weigh and examine as aforesaid, the same shall be found to be together of greater Weight than shall be accounted for by such Manufacturer as aforesaid, every such Manufacturer shall for every such Offence forfeit and lose the Sum of One hundred Pounds; and if any Manufacturer of Tobacco or Snuff respectively shall obstruct or hinder any Supervisor or other Officer or Officers as aforesaid, from weighing or taking Account of all his or her Tobacco, Tobacco Stalks, Tobacco Stalk Flour, Returns, Snuff Work and Snuff, or of any Part or Parcel thereof (except such Snuff Work as aforesaid), or examining the State or Condition thereof, or taking any such Sample as aforesaid; or shall not give to such Supervisor or other Officer or Officers as aforesaid, all such Aid and Assistance as he may require in or for any such weighing or taking any such Account as aforesaid, or shall use any Art, Device or Contrivance, by which any such Supervisor or other Officer or Officers as aforesaid shall be hindered, obstructed, deceived or defeated therein; or if any such Manufacturer shall, after any Supervisor or other Officer or Officers as aforesaid shall have begun, or expressed or signified to such Manufacturer, his Servant or Workman, his or their Intention or Determination to begin to weigh or take an Account of any Tobacco, Tobacco Stalks, Tobacco Stalk Flour, Returns, Snuff Work or Snuff, or any Part or Parcel thereof as aforesaid, remove or conceal any Part thereof, or make any Alteration or Change therein, by which the Weight thereof may be lessened or increased, or the weighing and taking an Account thereof may be rendered imperfect or in any respect more difficult, every such Manufacturer shall for every such Offence forfeit and lose the Sum of Two hundred Pounds. XIV. And be it further enacted, That no Manufacturer of, Dealer in or Retailer of Tobacco or Snuff, shall mix with or put, or cause, permit or suffer to be mixed with or put into or amongst any Tobacco, manufactured or unmanufactured, Tobacco Stalks, Tobacco Stalk Flour, Returns of Tobacco, Snuff Work or Snuff, any Substance, Material or Thing whatsoever, not being Tobacco or Snuff, and other than Water only, or Water tinged with Colour or flavoured only; and if any Tobacco, manufactured or unmanufactured, Tobacco Stalks, Tobacco Stalk Flour, Returns of Tobacco, Snuff Work or Snuff, shall be found in the Custody or Possession of any such Manufacturer, Dealer or Retailer, or in Transit from any such Manufacturer, Dealer or Retailer, or other Person any Forfeited. Person or Persons, to any other Person or Persons mixed with any XV. And be it further enacted, That nothing in this Act contained shall extend, or be deemed or construed to extend, to repeal or alter any Act or Acts of Parliament in force at or immediately before the said Tenth Day of October One thousand eight hundred and twenty one, relating to the Duties on Tobacco or Snuff, or any of the Clauses or Provisoes therein contained, save and except so far as any such Act or Acts, or the Clauses, Provisions, Powers or Authorities therein contained, are expressly repealed, altered or controlled by this present Act, or are repugnant to any of the Provisions thereof; but that all and singular the said former Acts, and the several Provisions, Rules, Regulations, Powers and Authorities therein contained or granted, and the Pains, Penalties and Forfeitures incurred or thereby imposed or provided for any Breach or Non Observance of the same, except as aforesaid, shall remain and continue in as full Force and Effect In what case considered as unlawfully added. Proviso for Acts in force immediately before passing this Act, relating to the Duties on Tobacco or Snuff. as Recovery and Penaltics. as if this Act had not been made; any thing herein contained to the contrary in anywise notwithstanding. XVI. And be it further enacted, That all Fines, Penalties and Application of Forfeitures imposed by this Act, shall be sued for, recovered, levied or mitigated by such Ways, Means or Methods, as any Fine, Penalty or Forfeiture may be sued for, recovered, levied or mitigated by any Law or Laws of Excise, or by Action of Debt, Bill, Plaint or Information in any of His Majesty's Courts of Record at Westminster, or in the Court of Exchequer in Scotland respectively; and that one Moiety of every such Fine, Penalty or Forfeiture shall be to His Majesty, His Heirs and Successors, and the other Moiety to him, her or them, who shall discover, inform or sue for the same. 48 G. 5. c. 55. 52 G. 3. c. 93. 56 G. 3. c. 66. $ 1. CA P. CX. An Act for repealing the Duties imposed on Husbandry Horses, WHEREAS by an Act passed in the Forty eighth Year of the Reign of His late Majesty King George the Third, 'intituled An Act for repealing the Duties of Assessed Taxes, and granting new Duties in lieu thereof, and certain additional Duties to be consolidated therewith; and also for repealing the Stamp 'Duties on Game Certificates, and granting new Duties in lieu thereof, to be placed under the Management of the Commissioners for the Affairs of Taxes; certain Duties contained in the Schedule marked (F.) of the said Act were imposed and made payable on all Horses, Mares and Geldings, not charged with any Duty, according to the Schedule marked (E.) of the said Act, and on • Mules in the cases thereinafter mentioned, in lieu of certain Duties thereby repealed: And Whereas also by another Act passed in the Fifty second Year of the Reign of His said late Majesty, 'intituled An Act for granting to His Majesty certain new and • additional Duties of Assessed Taxes, and for consolidating the "same with the former Duties of Assessed Taxes; certain other and additional Duties were imposed and made payable on Horses, 'Mares or Geldings, and Mules, kept for the Purposes of Husbandry, which are severally contained in a Schedule of the last mentioned Act marked (F. No. II.): And Whereas by another Act passed in the Fifty sixth Year of the Reign of His 'said late Majesty, intituled An Act for reducing the Duties payable on Horses used for the Purposes therein mentioned, for Two Years, and for repealing the Acts granting Allowances in respect of Children, the Duties imposed and made payable by the Acts before mentioned, on Horses kept for the Purpose of Husbandry, were discontinued and suspended, so far as the same relates to Persons occupying Farms of the Description and Value therein mentioned, for the Term of Two Years, from the Fifth Day of April One thousand eight hundred and sixteen, and other Duties substituted on Persons occupying Farms as Tenants at a Rack Rent less than Two hundred Pounds per Annum, and making a Livelihood solely thereby, or any other Estate therein • described, 6 |