Duties and levied and paid Acts. charging the Buyer thereof with the Whole of fuch increased Duty, then and in every fuch Cafe the Seller of fuch Tobacco fhall be allowed to add, and fhall be entitled to recover from the Buyer thereof, and the Buyer of such Tobacco fhall pay to the Seller thereof, fo much Money as will be equivalent to fuch Duty as fuch Seller fhall have been charged with and liable to for fuch Tobacco, over and above the Duty of Customs and Excife payable on fuch Tobacco before the faid Fifteenth Day of June One thousand eight hundred and nineteen. IX. And be it further enacted, That the several Duties and Drawbacks by this A&t granted, allowed and made payable, and all Penalties under this A&t, fhall be paid and payable according to the Amount thereof in British Currency; and that the faid Duties, the neceffary Charges of paying and collecting the fame being deducted, fhall be carried to and made Part of the Confolidated Fund of the United Kingdom of Great Britain and Ireland; and that the faid Duties and Drawbacks, and all Penalties and Forfeitures under this Act, shall be raised, levied, collected, paid, allowed, fued for, recovered and applied, in fuch Manner and under fuch Powers and Authorities, and by fuch Ways and Methods, and according to fuch Rules and Directions, and under fuch Penalties and Forfeitures, as are appointed, directed and expreffed for the raifing, collecting, paying, levying, allowing and managing any Duties and Drawbacks, or for the recovering of any Penalties or Forfeitures, in and by an A& made in Ireland in the Fourteenth and Fifteenth Years of His late Majefty King Charles the Second, intituled An Ad for fettling the Excife or new Impoft upon His Majefty, His Heirs and Succeffors, according to the Book of Rates therein inferted, or in and by an Act made in 46 G. 3. c. 106. the Forty fixth Year of His prefent Majefty's Reign, intituled An 14 & 15 C. 2. c. 8. (I.) Act altered, &c. this Session. Aa to provide for the better Execution of the feveral Aŭs relating to the Revenues, Matters and Things under the Management of the Commiffioners of Customs and Port Duties, and of the Commiffioners of Inland Excife and Taxes in Ireland, or in and by any other Act or A&ts in force in Ireland relating to the Revenues of Cuftoms and Excise, or either of them, as fully and effectually, to all Intents and Purpofes, as if the fame were herein expreffed and enacted, with the like Remedy of Appeal to and for the Party or Parties aggrieved as in and by the faid recited Act of the Fourteenth and Fifteenth Years of His late Majefty King Charles the Second, or any other Act or Acts as aforefaid, is provided; and that all and every Act and Acts in force in Ireland relating to the Duties of Excife on Tobacco, and all Powers, Rules and Regulations, Penalties, Claufes, Matters and Things therein contained, fhall extend and be conftrued to extend to the_raifing, levying and collecting the Duty by this Act granted on Tobacco, as fully and effectually to all Intents and Purposes as if the fame were repeated and re-enacted in this Act. X. And be it further enacted, That this A&t may be amended, altered or repealed by any Act or Acts to be paffed in this Seffion of Parliament. CAP. CAP. LXXIII. An Act to repeal feveral Acts, requiring the Mafters of Veffels W HEREAS by an Act paffed in the Eighth Year of the 8 Ann. c. 13. Reign of Her Majesty Queen Ann, intituled An Ad for continuing feveral Impofitions, additional Impofitions and Duties upon Goods imported, to raife Money by way of Loan, for the Service of the Year One thousand feven hundred and ten; and for taking off the Over fea Duty on Coals exported in British Bottoms; and for better preventing Frauds in Drawbacks upon Certificate Goods; and for afcertaining the Duties of Corans imported in Venetian Ships; and to give further time to Foreign Merchants for Exportation of certain Foreign Goods imported; and to limit a time for Profecutions upon certain Bonds given by Merchants; and for continuing certain Fees of the Officers of the Customs; and to prevent Imbezzlements by fuch Officers; and for appropriating the Monies granted to Her Majefty; and for replacing Monies paid or to be paid for making good any Deficiencies on the Annuity Acts; and for Encouragement to raife Naval Stores in Her Majelly's Plantations; and to give further time for regiftering Debentures as is therein mentioned; it is enacted, that the $ 19. Master of every Ship carrying fuch Certificate Goods to Ireland ' fhall demand and take from the Collector of every refpective Port ' of Great Britain, a Duplicate of his Content in Writing, certified ' under the Hand and Seal of the Collector and Comptroller of fuch 'Port (which faid Duplicate the Collector and Comptroller of each 'Port in Great Britain are hereby required to deliver to every 'Master without Fee or Reward), and fuch Mafter fhall be obliged 'to deliver fuch Duplicate to the Officers of the Cuftoms in Ireland on his Arrival, before he be permitted to land fuch Goods there: ' And Whereas, in all Cafes of Exportation of Certificate Goods from one Country to the other, Certificates of the due landing of 'fuch Goods in England and Ireland respectively are now required by Law, and the Duplicate Content required by the above recited A&t is become useless, and operates as an Inconvenience to the • Trade between England and Ireland, and it is therefore expedient no longer to require fuch Duplicate Content;' Be it therefore enacted by The King's Moft Excellent Majefty, by and with the Advice and Confent of the Lords Spiritual and Temporal, and Commons, in this prefent Parliament affembled, and by the Authority of the fame, That so much of the faid recited A&t as requires the Mafter of every Ship carrying Certificate Goods to Ireland to demand and take from the Collector of every refpective Port in Great Britain a Duplicate of his Content in Writing, certified under the Hand and Seal of the Collector and Comptroller of each Port in Great Britain, to deliver fuch Duplicate to the Officers of the Cuftoms in Ireland on his Arrival, before he be permitted to land fuch Goods there, fhall repealed. be and the fame is hereby repealed. < Ff2 II. And 5 Eliz. c. 7. continued by 16 C. I. c. 4. repealed. 12 C. 2. c. 4. § II. Proviso for Power to prohibit Exportation. 29 G. 3. c. 68. $5. II. And Whereas it appears no longer neceffary or proper to continue the Prohibition on the Importation of certain Articles enumerated in an Act paffed in the Fifth Year of the Reign of Queen Elizabeth, intituled An Ad avoiding divers foreign Wares made by Handicraftsmen beyond the Seas (which Act was to continue and endure to the End of the then next Parliament, and by several fubfequent Acts was continued, and by an Act paffed in the Sixteenth Year of the Reign of King Charles the First, intituled An Ad for the further Relief of His Majefty's Army, and the Northern • Parts of the Kingdom, was further continued until some other A&t of Parliament fhould be made touching the Continuance or Dis• continuance thereof): And Whereas it is expedient that the faid A&t should be repealed;' Be it therefore enacted, That from and after the paffing of this Act, the faid first recited Act, and every thing therein contained, fhall be and the fame is hereby repealed. any • III. And Whereas by an A& paffed in the Twelfth Year of the Reign of His Majesty King Charles the Second, intituled A Subfidy, granted to the King, of Tonnage and Poundage, and other Sums of Money payable upon Merchandife exported and imported; it is enacted, that it fhall and may be lawful for Perfon or Perfons to fhip, carry out and tranfport, by way of Merchandise, Gunpowder, when the fame doth not exceed the Price of Five Pounds per Barrel, paying a certain Rate appointed by the faid Act: And Whereas it is expedient to allow the fhipping, carrying out and tranfporting Gunpowder, although the Price may exceed Five Pourds 'per Barrel;' Be it therefore enacted, That fo much of the faid recited Act as prohibits the fhipping, carrying out and tranfporting Gunpowder, when the Price of the fame doth exceed Five Pounds per Barrel, fhall be and the fame is hereby repealed: Provided always, that nothing herein contained fhall extend or be construed to extend or repeal, or in anywife affect fo much of the faid recited A& as authorifes His Majefty to prohibit the Exportation of Gunpowder, or any other A&t or Acts of Parliament now in force relating to the Exportation of Gunpowder. CAP. LXXIV. An Act to allow the Importation of Tobacco from the Eaft Indies WHEREAS by an Act passed in the Twenty ninth Year of the Reign of His prefent Majefty, intituled An Ad for repealing the Duties on Tobacco and Snuff, and for granting new Duties in lieu thereof, it is enacted, that no Tobacco whatever fhall be im'ported or brought into Great Britain from any Port or Place whatever, other than fome Port or Place within His Majefty's Colonies, Plantations, Iflands or Territories in America, or fome Port or Place within the United States of America, (although the fame fhall have been legally imported into and exported from Great • Britain, and returned for want of Sale or otherwife), upon pain of Forfeiture thereof, together with the Hogfheads, Cafks, Chefts, • Cafes Cafes and Packages refpectively containing the fame, and alfo the Ship or Veffel in or on board which the fame fhall be imported or brought, together with her Guns, Furniture, Ammunition, Tackle and Apparel; and fuch Tobacco, Hogfheads, Cafks, Chefts, Cafes and Packages refpectively, and alfo fuch Ship or Vessel, with her Guns, Furniture, Ammunition, Tackle and Apparel, fhall and 'may be feized by any Officer or Officers of the Customs or Excife: And Whereas by an A&t paffed in the Fifty fourth Year 54 G. 3. c. 36. ́ of His prefent Majefty's Reign, intituled An Ad to repeal the "Duties of Customs payable on Goods, Wares and Merchandife imported into Great Britain from any Port or Place within the Limits of the Charter granted to The United Company of Merchants trading to The Eaft Indies; and to grant other Duties in lieu thereof; and to establish 'further Regulations for the better Security of the Revenue on Goods fo imported; and to alter the Periods of making up and prefenting certain * Accounts of the faid Company to Parliament; to continue in force until the Tenth Day of April One thoufand eight hundred and nineteen; and by Table (B) annexed to the faid Act, a Duty of Customs Table B. is payable on Tobacco imported into Great Britain from fome Port 'or Place within the Limits of the Charter granted to the United Company of Merchants of England trading to the East Indies, either 'by the faid United Company or by Perfons authorised so to trade: 'And Whereas it is provided by the said Act, that nothing in that § 38. A&t contained thall extend or be conftrued to extend to permit or 'allow any Goods, Wares or Merchandise whatever to be imported into or exported from Great Britain, in any Way or Manner contrary to any Act or A&ts of Parliament in force on or immediately 'before the Tenth Day of April One thousand eight hundred and fourteen, except in any Cafe where Provifion is exprefsly made for that Purpose by that A&t, or by an Act paffed in the last Seffion of • Parliament, intituled An Act for continuing in the Eaft India Com- 53 G. 3. c. 155. pany for a further Term the Poffeffion of the British Territories in India, together with certain exclufive Privileges; for establishing further Regulations for the Government of the faid Territories, and the better Adminiftration of Juftice within the fame; and for regulating the Trade to and from the Places within the Limits of the faid Company's Charter: 'And Whereas it is expedient to allow the Importation of unmanu'factured Tobacco from Places within the Limits of the Charter granted to the United Company of Merchants of England trading to the Eaft Indies;' Be it therefore enacted by The King's Moft Excellent Majefty, by and with the Advice and Confent of the Lords Spiritual and Temporal, and Commons, in this prefent Parliament affembled, and by the Authority of the fame, That Tobacco may be Tobacco may imported from any Port or Place within the Limits of the Charter be imported granted to the United Company of Merchants of England trading to from the East the Eaft Indies, in any British Ship or Veffel owned, registered and navigated according to Law, any thing in the aforefaid Act passed in the Twenty ninth Year of His Majefty's Reign to the contrary notwithstanding: Provided always, that fuch Tobacco fhall not be But in Casks imported or brought into Great Britain in any Cafk, Cheft, Cafe or containing not other Package which fhall not contain at the leaft One hundred less than 100 lbs. Pounds Weight Nett of Tobacco, not packed in Bags or Pack- and not in Bags ages within any fuch Cafk, Cheft, Cafe or other Package, nor fepa- within such or Packages rated or divided within any fuch Cafk, Cheft or Cafe, or in any manner Casks. Ff3 whatever, Indies in British Vessels: Penalty. Proviso for Unmanufac tured Tobacco ed from the Place of its Vessels of the whatever, on pain of forfeiting all fuch Tobacco, with the Cafks, Chefts, Cafes and other Packages containing the fame, and alfo the Ship, Veffel or Boat in which the fame fhall be fo imported or brought, with her Guns, Furniture, Ammunition, Tackle and Apparel; and fuch Tobacco, Cafks, Chefts, Cafes and other Packages, and alfo fuch Ship, Veffel or Boat, Guns, Furniture, Ammunition, Tackle and Apparel, fhall and may be feized by any Officer or Officers of the Cuftoms or Excife: Provided always, that fuch Tobacco fhall be fubject and liable to all the Provifions of the Acts now in force regulating the Trade to and from the Places within the Limits of the Charter granted to the United Company of Merchants of England trading to the East Indies. II. And Whereas it is expedient to permit the Importation of Tobacco from the Place of its Growth, wherever that may be;' may be import- Be it therefore further enacted, That it fhall and may be lawful for. any Perfon or Perfons to import unmanufactured Tobacco from any Place whatever, being the Place of its Growth, in any British Ship or Veffel owned, registered and navigated according to Law, or in any Ship or Veffel of the Built of the Country or Place of which such Tobacco is the Growth, and whereof the Master and Three Fourths of the Mariners at least are of the faid Country or Place, or in Veffels Countrywhence which fhall have been lawfully condemned as Prize in fuch Country or Place, and which fhall be navigated as aforefaid, any thing in the aforefaid Act paffed in the Twenty ninth Year of His faid Majesty's Reign to the contrary notwithstanding; but fubject nevertheless to all the Rules, Regulations, Provifions, Penalties and Forfeitures of the faid Act, fo far as the fame are applicable thereto, and not repugnant to the before mentioned Provifion with refpect to Tobacco imported from Ports or Places within the Limits of the Charter granted to the United Company of Merchants of England trading to the Eaft Indies. imported, &c. 29 G. 3. c. 68. $47. No Tobacco to Ireland in any III. And Whereas by an Act paffed in the Twenty ninth Year of His prefent Majesty's Reign, intituled An Ad for repealing the • Duties on Tobacco and Snuff, and for granting new Duties in lieu thereof, it is enacted that no Tobacco, either manufactured or unmanufactured, fhall be entered or fhipped for Exportation to any Parts beyond the Seas, Ireland excepted, in any Ship or Vessel whatever, unlefs fuch Ship or Vessel shall be of the Burthen of Seventy Tons or upwards: And Whereas it is expedient to limit the Exportation of Tobacco to Ireland to Veffels of the Burthen of Seventy Tons · or upwards in like manner;' Be it therefore enacted, That no Tobe exported to bacco, either manufactured or unmanufactured, shall be entered or fhipped for Exportation to that Part of the United Kingdom called Ireland, in any Ship or Veffel whatever, unless fuch Ship or Veffe】 False Entry of fhall be of the Burthen of Seventy Tons or upwards; and if the Tonnage. Master or other Perfon having or taking the Charge or Command of any Ship or Veffel outward bound to that Part of the United Kingdom called Ireland, having Tobacco in or on board her, shall enter and clear out fuch Ship or Veffel at the Custom House as of the Burthen of Seventy Tons or upwards, and fuch Ship or Veffel fhall not be of fo great Burthen as Seventy Tons, according to the Rule for Admeasurement prefcribed by Law, fuch Master or other Perfon fhall forfeit and lofe the Sum of One hundred Pounds for every fuch Offence. 70 Tons. Penalty 10cl. IV. And |