c. 47. be guilty of a high crime and misdemeanour, and as such may be 10 Geo. 3. prosecuted for the same in His Majesty's court of king's bench at Westminster; and such person so offending, being convicted, shall be liable to such corporal punishment or fine as the said court shall think fit. c. 155.49. Rule 2. It shall not be lawful for any person to carry any military 53 Geo. 3. stores to any place upon the continent of Asia, between the river who may Indus and the town of Malacca, on the peninsula of Malacca inclu- export militəsive, or in any island under the government of the East India Company situate to the north of the Equator, or to the said company's factory of Bencoolen in the island of Sumatra or its dependencies; save only the said company, or such as shall obtain their special leave and licence in writing, or a special leave and licence in writing under their authority, for that purpose. (a) TITLE CI-Sugar. [As to the suspension of part of the duty, see TITLE 221.] Bounty. Rule 1. There shall be paid and allowed on the exportation from 54 Geo. 3. Great Britain of refined sugar produced from sugar imported by the 3* East India Company, or by any person authorized to trade within the limits of the charter granted to the said company, the like bounty as is now, or hereafter may be, allowed by law on the exportation from Great Britain of the like sort or description of refined sugar produced from raw sugar, imported from the British plantations in America; subject in every respect to the regulations, penalties, and forfeitures, now by law practised and applied with respect to the bounty allowed on the exportation of refined sugar. (¿) Rule 2. On the due exportation from Great Britain of any sugar on Drawback, which the home consumption duty imposed by this act shall have been § 54. paid, the exporter thereof shall be entitled to the like drawbacks as shall be allowed at the time of such exportation on brown or muscovado sugar of the produce of the British plantations exported from Great Britain: provided always, that nothing herein contained shall Export duty. extend to impose any duty on such sugar, when taken out of the warehouse for exportation only. TITLE CII.-Tea. Rule 1. It shall not be lawful for any person, save only the East 53 Geo. 3. India Company, or such as shall obtain their special leave and licence c. 155. § 8. (a) As to lists of arms on board vessels, see TITLE 88. (b) See TITLE 221. 53 Geo. 3. c. 155. in writing, or a special leave and licence in writing under their authority, for that purpose, to ship, carry, or put on board any import, &c. ship in the East Indies, or other parts within the limits aforesaid, or to import into the United Kingdom from any place whatsoever, any tea. (a) Who may tea. 54 Geo. 3. c. 36. § 85. more than 6 lb. of tea on board. Rule 2. From the 10th April, 1814, if any vessel coming from Vessels with foreign parts, and belonging wholly or in part to His Majesty's subjects, or whereof one half of the persons on board shall be subjects of His Majesty (except such vessels as shall belong to or are employed by the East India Company), shall be found on the high seas, or shall be discovered to have been within the said limits, having on board any tea exceeding 6lb. in the whole, except tea for the use of the persons on board, not exceeding 1lb. for each person, then not only such tea, but also every such vessel, with her tackle, &c. shall be forfeited, and may be seized by any officer of His Majesty's navy or marines, or of customs or excise. (b) 18 Geo. 2. c. 26. § 6. Officers to attend sales of tea, and report price. Officers may inspect com pany's books, Deposit by Rule 3. The commissioners for the inland duties shall have power to constitute, under their hands and seals, such and so many officers as they shall find needful for attending the East India Company's public sales, and take an account of the names of the several buyers and price at which each lot of tea shall be sold, and shall thereof make returns or reports in writing upon oath to the said commissioners; and from such reports or returns the charge of the duty upon tea shall be settled and ascertained: and for the preventing mistakes, and better regulating such charge, it shall be lawful for such officers at any time, upon request made to the court of directors of the said company, to inspect all such books as shall be appointed and kept for taking an account, in behalf of the said company, of the particular prices that tea shall from time to time be sold for at their several public sales; which books the said court of directors is hereby required, from time to time, to produce to such officers so demanding the same. Rule 4. Every person who shall at any public sale of tea, made by bidders, § 7. the said company, be declared to be the best bidder for any lot of tea, shall, within three days after being so declared the best bidder for the same, deposit with the said company, or such clerk or officer as the said company shall appoint to receive the same, 40s. (c) for every (a) As to import of tea from Europe, see TITLE 184. (b) As to militia, volunteers, and half-pay officers, see TITLE 5, Rules 76, 83, 99, and 100. (c) By 13 Geo. 3. c. 44. § 2. every person who shall, at any public sale of tea to be made by the East India Company, be declared to be the best bidder for any lat of bohea tea, shall, within three days after being so declared the best bidder for the same, deposit, with the said company, or such clerk or officer as the said company shall appoint to receive the same, 41, of lawful money of Great Britain, for every tub and for every chest of bohea tea, under the same terms and conditions and sub, c. 26. tub and for every chest of tea: and in case any such person shall re- 18 Gen. 2. fuse or neglect to inake such deposit within the time before limited, he shall forfeit six times the value of such deposit; and the sale of all tea for which such deposit shall be neglected to be made as aforesaid, is hereby declared to be null and void; and all such tea shall be again Tea put up put up by the said company to public sale, within 14 days after the agalo. end of the sale of tea at which such tea was sold; and every buyer who shall have neglected to make such deposit, is hereby rendered incapable of bidding for or buying any tea at any future public sale of the said company. sess. 2. c. 38. § 5. lative to sales. Rule 5. The East India Company shall make at the least four sales 24 Geo. 3. in every year, and as near as conveniently may be at equal distances of time, and shall put up at such sales such quantities of tea as shall Directions rebe judged sufficient to supply the demand; and at each such sale the tea so put up shall be sold without reserve to the highest bidder, provided an advance of one penny per pound shall be bid upon the prices at which the same shall be put up. § 6. keep a proper Rule 6. It shall not be lawful for the said company to put up Restrictions, their tea for sale at any prices which shall, upon the whole of the tea so put up at any one sale, exceed the prime cost thereof, with the freight and charges of importation, together with lawful interest from the time of the arrival of such tea in Great Britain, and the common premium of insurance, as a compensation for the sea-risk incurred thereon; and the said company shall, from time Company to to time, send orders for the purchase of such quantities of tea, stock of tea, and provide sufficient ships to import the same, as, being added to the stock in their warehouses, and to the quantities ordered and not arrived, shall amount to a sufficient supply for the keeping a stock at least equal to one year's consumption, according to the sales of the last preceding year, always beforehand; and the said company shall, from time to time, lay before the lords commissioners of the treasury copies of the accounts and estimates upon which such ject to the same forfeitures, penalties, and regulations, as are mentioned and contained in the above act. By 33 Geo. 3. c. 52. § 161. the provision made in the above acts, with respect to the time of paying the said deposits, shall cease: and in respect of all tea sold at the said company's sales, at any time from and after the commencement of this act, the said deposits shall be paid at such times as hereinafter are mentioned; that is to say, on all tea of which any person shall be declared the best bidder on the Monday and Tuesday of each week in which any sale of tea shall be made, the said deposits shall be paid at or before three of the clock in the afternoon of the Saturday then next following; and on all tea of which any person shall be declared the best bidder on the Wednesday, Thursday, Friday, and Saturday, of each week in which any sale of tea shall be made, the said deposits shall be paid on or before three of the clock in the afternoon of the Tuesday then next following, under the same terms and conditions, and subject to the same regulations, forfeitures, penalties, and disabilities, as are contained in the above act of 18 Geo. 2. 24 Geo. 3. orders for importation, or prices for sale, or quantities put up to sale, sess. 2. c. 36. shall be grounded, whenever such orders shall be sent out, or such sales made, or as often as they shall be called upon for the same by the said lords. 7 Geo. 3. c. 56.8. 46 Geo. 3. c. 8. § 7. Rule 7. No tea shall be exported to Ireland, or to any of His Majesty's plantations in America, in any chest, cask, tub, or package whatsoever, other than that in which it was originally imported into Great Britain; nor in any less quantity than the whole and entire quantity contained in any chest, cask, tub, or package, in which the same was sold at the public sale of the East India Company, under the penalty of the forfeiture of such tea, which may be seized by any officer of customs. (a) Rule 8. The several duties (b) mentioned in this act shall be comBy whom du- puted upon the gross prices at which tea shall be sold, to be paid by the purchasers of such tea to the East India Company, and to be paid by the said company to the respective commissioners of customs and excise. dies to be paid. 12 Geo. 8. c. 46. § 2. Black and Rule 9. By the term black tea, is meant all such teas as are usually called or known by the name of bohea, congo, souchong, or green tea dis- pekoe tea; and by the term green tea, is meant all teas not being such bohea, congo, souchong, or pekoe tea. tinguished. 22 Geo. 3. Rule 10. No tea whatever shall at any time (save as hereinafter 65 is mentioned) be removed or carried from any part of this kingdom, not being within the limits of the weekly bills of mortality, or of the chief office of excise in London, to any place within the said limits; and if any tea whatever shall be found so removed or carried, or removing or carrying, whether with or without permit (save as hereinafter is mentioned), the same, with the vessels and boats, and the horses and other cattle, and carriages, employed in removing the same, shall be forfeited, and shall and may be seized by any officer of exeise. (a) What tea re- 95 Geo. 8. c. 74. § 2. How and Rule 11. Nothing herein shall be construed to prevent dealers in tea, who shall have received into their respective stocks any tea removed according to the directions of this act, and accompanied with an authentic permit or certificate, from returning the same, for the like cause, and in manner as is mentioned in 21 Geo. 3. c. 55. (c) Rule 12. The duties of customs shall be paid by the purchasers of tea to the East India Company, at such times as shall, when duties by the conditions of the sale, be from time to time appointed for the payment of the price of such tea to the said company; the company shall, at all times, together with the proper officers of cus to be paid. (a) As to officers of army, navy, &c. see TITLE 5, Ruics 76, 83, 99, and 100. (6) Fresh duties have been granted in lieu of these. See TITLE 247 and 249. (c) See TITLE 147, Rule 12. toms, make up an account of the custom duties, to be computed upon 25 Geo. 3. the gross prices at which such tea shall be sold, and pay the c. 74. same to the collector inwards of customs, within 40 days after the expiration of each quarterly sale. The East India Company shall also, at all times, together with the proper officer of excise, make up an account of the excise duties, to be computed upon the gross prices at which such tea shall be sold, and pay the same to the commissioners of excise, within 40 days after the expiration of each quarterly sale. (a) How duty computed. Rule 13. Whenever any tea imported into Great Britain shall 59 Geo. 3. be unlawfully landed, or shall be fraudulently taken or carried away c. 53. § 18. out of any vessel, or any warehouse, storehouse, or place in which the same has been lodged or put without payment of duty, or shall be allowed or ordered to be sold as salved, or as forfeited and condemned goods, the amount of duty which attached on the importation thereof shall be computed, and where such duty is by law payable, shall be paid, at the same rate or price at which tea of the best quality of the like kind was sold at the last preceding sale of tea by the East India Company. TITLE CIII.-Valuation of Goods. Articles of Rule 1. As well in the port of London as in all other ports, 53 Geo. 3. all articles manufactured of silk, hair, cotton wool, or any mixture c. 155. § 19, thereof, which shall be imported under the authority of this act, silk, hair, or from any place within the limits of the said company's charter, cotton wool. and shall be entered and taken out of any warehouse for exportation, shall be charged according to their value, under all such regulations, and subject to the same penalties and forfeitures, as are prescribed for ascertaining and collecting duties to be paid according to value, by the said act of 27 Geo. 3. or any subsequent act now in force. Cotton wools Rule 2. In the case of cotton wool and the waste of cotton wool, 59 Geo. 3. the growth, produce, or manufacture of any place within the li- c. 52. 30. mits of the charter granted to the East India Company, the duties whereon are payable according to the value thereof, and which hath been or shall be imported by persons other than the East India Company, and which shall be sold at any sale made by the said company, such value shall be ascertained in like manner, and under all such regulations, as are prescribed, for ascertaining the value of any other goods sold at such sale; and in the case of any such cotton wool or waste of cotton wool not sold at any sale made by the said company, the value thereof shall be ascertained in such manner and under all such regulations, and subject to such forfeitures and penalties, as are prescribed, for the ascertaining the value of any goods contained in Tables A. B. and C. to this act annexed, (6) under any acts in force for the ascertaining of such value respectively. (a) For other regulations concerning tea, see TITLE 104, Rule 48. (b) For these tables, see TITLES 246, 247, and 248, and for mode of ascertaining value, see TITLE 12. |