exporter or manufacturer thereof, on the entry or debenture before the cuftomer, or collector or comptroller of fuch port, that the faid cordage is of British manufacture, and made from hemp imported from foreign parts, or from hemp of the growth of Great Britain, and not from hemp of the growth or produce of the British colonies or plantations in America; and exported, or intended to be exported, to parts beyond the feas, and not direlanded, or intended to be relanded, in any part of Great Britain, or the ifle of Man; the exporter with one or more the exporter perfon or perfons firft giving fufficient fecurity to the faid giving fecuricuftomer or collector of the port, in a penalty of the value ty for the due exportation of the goods (which fecurity the faid customer or collector thereof. is hereby impowered to take in the name, and to the use, of his Majefty, his heirs, and fucceffors) that fuch cordage fo fhipped, or intended to be shipped, or any part thereof, fhall not be relanded, or brought on fhore again, in any port or place of Great Britain, or the ifle of Man; and fuch fecurity shall be discharged in the manner hereafter mentioned; that is to say, for such of the faid goods as fhall be entered for, or landed in, the kingdom of Ireland, the islands of Guernsey, Jersey, Alderney, or Sark, the condition of the bond Condition of fhall be, to bring in a certificate in discharge thereof within the bond. fix months from the date of the bond; and within eighteen months for fuch of the faid goods as fhall be entered for, or landed in, any of his Majesty's plantations in America or Africa; and within thirty months for fuch of the said goods as fhall be entered for, or landed in, any port or place at or be yond the Cape of Good Hope: which faid certificate for fuch Certificate by cordage as aforefaid as fhall be landed in any port or place whom to be where any officer or officers of his Majefty's customs fhall be figned. refident, fhall be figned by the proper officer or officers of his Majefty's customs there, importing that fuch goods were there landed, testifying the landing thereof; and for fuch cordage as aforefaid as fhall be entered for the islands of Jersey, Guernsey, Alderney, or Sark, fhall be figned by the proper officer or officers of his Majesty's cuftoms, if any fuch officer or officers fhall be refiding in those islands respectively; and for want of fuch officer refiding there, then by the governor of thofe islands, or the deputy governor thereof respectively; and for fuch cordage as aforefaid as fhall be entered for any other foreign port or place, to bring a certificate under the common feal of the chief magiftrate in fuch port or place, or under the hands and feals of two known Britib merchants then being at such port or place, that fuch cordage was there landed; or fuch bond or bonds fhall be discharged, upon proof, in either of the faid cafes, that fuch goods were taken by enemies, or perished in the feas; the examination and proof thereof being left to the judgement of the commiffioners of the cuftoms in England or Scotland refpectively for the time being., II. And, for the better preventing frauds in the entering the faid Officer may goods to the prejudice of the revenue, be it further enacted by the open and ex R 4 amine the autho- goods; authority aforefaid, That it fhall and may be lawful to and for any fearcher, or other proper officer of the customs, after the entry of any of the faid goods, and before or after the fhipping thereof, to open, and strictly examine, any bale, quoil, or other package, as now by law they may do, to fee if the goods are repacking the right entered; and if, on fuch examination, the fame shall be fame, if no found to be right entered, the officer fhall, at his own charge, fraud appear, caufe the fame to be repacked to the fatisfaction of the exporter; at his own which charge fhall be allowed to the faid officer by the comcharge, which is to be allow- miffioners of the cuftoms, if they think it reasonable; but in ed by the cafe the faid officer fhall find goods, or any part thereof, entered commiffioners under a wrong denomination, or to be lefs in quantity than expreffed in the exporter's indorsement upon the entry of fuch cordage, whereby his Majefty would have been defrauded in the fraud appear, allowance to be paid on the exportation of fuch goods, contrary the goods are to the true intent and meaning of this act; all such goods, so forfeited, with wrong entered, fhall be forfeited, and may be feized, and the of the cuftoms; but if any treble the value. exporter or owner of fuch goods fhall alfo forfeit the value In difputes If the goods be relanded without licence, unless in cafe of distress, they are for IV. And be it further enacted by the authority aforefaid, That if any of the faid cordage fhipped to be exported, for which allowance is hereby made, fhall be relanded or unshipped in any port or place in Great Britain, or the Isle of Man, contrary to the true intent and meaning of this act, without the licence of one or more of the principal officers of fuch port or place first had and obtained, or unless it be in case of distress, to fave the faid goods from perifhing, the goods (over and above feited, toge- the penalty of the bond to be levied and recovered to his Mather with the jefty's ufe as aforefaid) and treble the value of fuch goods, shall penalty of the be forfeited and loft, and fhall and may be profecuted, recoverbond, and treble value. ed, and divided, in the manner herein after mentioned. The bounty V. And be it further enacted by the authority aforefaid, to be paid out That the faid allowance fhall and may be paid by the refpective of the duties cuftomer or collector, out of any money in his hands arifing upon hemp from cuftoms or other duties upon hemp imported, or to be imported, by the customer imported, from parts beyond the feas; and the money fo paid or collector; fhall be accepted of in his or their account as fo much paid to his Majefty, and he and they is, are, and fhall be, discharged thereof accordingly; and in cafe any collector of the customs in any out port in South Britain, or of any port in North Britain, fhall not have money fufficient in his hands to pay fuch bounty, that then every fuch collector fhall, if thereunto required, forthwith, without fee or reward, give to the perfon or perfons intitled to fuch bounty, a certificate under his hand, attefted by and in cafe of want of money, he is to give a certifi cate for the fame, &c. the the comptroller, certifying to the commiffioners of his Majefty's cuftoms in London, if fuch cordage is exported from any port in that part of Great Britain called England, or to the commiffioners of his Majesty's customs at Edinburgh, if fuch cordage' is exported from any port in that part of Great Britain called Scotland, that he hath not money in his hands fufficient to pay the said bounty, and also what is due for the fame to fuch perfon or perfons; and upon producing fuch certificate, and the debenture of the cordage exported, the faid respective commisfioners of the customs thall caufe to be paid, without fee or reward, by the receiver general, or cashier of the customs at London or Edinburgh refpectively, to the perfon or perfons producing every fuch certificate and debenture, the fum or fums of money fo certified to be due, out of the monies arifing from any of the duties, revenues, and cuftoms, under the management of fuch refpective commiffioners; and if the receiver general, or cashier of the cuftoms at Edinburgh, fhall not have money fufficient in his hands to pay the bounty fo certified to be due, the commiffioners of his Majefty's cuftoms at Edinburgh, or any three of them, fhall forthwith, without fee or reward, give fuch exporter, or feller for exportation, a certificate certifying the fame to the commiffioners of his Majesty's cuftoms at London, which certificates being affixed to the debentures for the bounty of the faid cordage fo exported, and being produced to the faid commiffioners of his Majesty's customs at London, they the faid commiffioners are hereby authorized and required, on demand by fuch exporter or feller for exportation, or other perfon legally authorized to receive the fame, that shall bring fuch certificate and debenture, to cause the money thereby certified to be due to be paid by the receiver general, or cashier of the cuftoms, without fee or reward, out of the monies that shall be in his hands arifing from any of the duties, revenues, and customs, payable on foreign rough hemp, under the management of the faid commiflioners at London. 3 VI. Provided always, and be it enacted by the authority afore- Bounty not to faid, That the bounty intended to be given by this act fhall extend to not extend to cordage re-manufactured from any fort of old twice layed cables, old ropes, or old cordage whatfoever, commonly called cordage. Twice layed cordage. VII. Provided alfo, and be it further enacted by the authority Upon reaforefaid, That in cafe any of the customs or other duties now demption, or payable on the importation of foreign rough hemp, fhall, during ceafing of the the continuance of this act, be redeemed, or otherwife ceafe to duties, be payable, so much of the allowance to be made on the ex- a proportionportation of the cordage before-mentioned shall be abated, as able abatefhall bear a proportion to the customs or duties fo redeemed, ment to be or that shall cease to be payable on rough hemp; any thing made of the herein contained to the contrary notwithstanding. bounty. VIII. And, for the further encouragement of the exportation of Drawback altordage manufactured in Great Britain; be it further enacted by lowed by any the former acts on exportation of the authority aforefaid, That the drawback which by any act foreign rough or acts of parliament is allowed and made payable upon the hemp to cease. exportation of foreign rough hemp from this kingdom, fhall, from and after the paffing of this act, cease, determine, and be no longer paid or payable. Recovery and IX. And be it further enacted by the authority aforefaid, application of That the feveral penalties and forfeitures in this act menpenalties and tioned, fhall and may be profecuted and determined by bill, forfeitures. plaint, or information, in any of his Majesty's courts of record at Westminster, or in the court of exchequer at Edinburgh refpectively, wherein no effoin, protection, privilege, wager of law, or more than one imparlance fhall be allowed; and one moiety of the faid penalties and forfeitures shall be to the use of the King's majesty, and the other moiety to fuch officer or officers of the customs as fhall fue for or profecute for the fame. Limitation of actions, X. And be it further enacted by the authority aforesaid, That if any action or fuit fhall be commenced against any perfon or perfons for any thing done in pursuance of this act, the defendant or defendants in fuch action or fuit may General iffue. plead the general iffue, and give this act and the special matter in evidence, at any trial to be had thereupon, and that the fame was done in pursuance and by the authority of this act; and if it fhall appear fo to have been done, the jury fhall find for the defendant or defendants; or if the plaintiff fhall be nonfuited, or difcontinue his action after the defendant or defendants fhall have appeared; or if judgement fhall be given upon any verdict or demurrer against the plaintiff, the Treble colts. defendant or defendants fhall and may recover treble cofts, and have the like remedy for the fame, as the defendant or defendants hath or have in other cafes by law. Preamble, reciting clause in CAP. XLVI. An act for explaining part of an act made in the fecond year of the reign of bis prefent Majefty, relating to the removal for bome confumption of fpirits made for exportation; for laying an additional duty upon the importation of filk crapes and tiffanies; for allowing the exportation of a certain quantity of gum fenega and gum arabic to Ireland, free of duty, for the ufe of the manufacturers there; for permitting the importation into this kingdom, from the Ine of Man, of a certain quantity of bugles; and for altering certain regulations relating to the tonnage of fhips exporting and importing Spirits. Pringle, F WHEREAS by a clause in an act of parliament passed in the fecond year of the reign of his prefent Majefty, intituled, An act & Geo. 3. act for more effectually preventing the exceffive ufe of fpirituous liquors for home confumption, by laying additional duties upon fpirits made in Great Britain, or imported into the fame; and for I for better regulating and encouraging the exportation of British made fpirits; and for fecuring the payment of the duties upon fpirituous liquors; it was, amongst other things, provided and enafted, That if any diftiller or diftillers for exportation, after he, she, or they have depofited any spirits made for exportation (whether raw or rectified) in manner as by the faid act is directed, in a warehouse } or warehouses, should be defirous of using any fuch fpirits for home confumption, and should fignify fuch his, her, or their defire to the commiffioners of excife for the time being, it should and might be lawiful for the faid commiffioners, or any two of them, to direct the quantity of Spirits fo defired to be taken out of fuch warehouse or warehoufes, and delivered to fuch diftiller or diftillers, he, she, or they, having first duly paid to the proper officer of excife appointed to receive the duties on low wines and fpirits, the fum of forty pounds ten Shillings for each ton of fuch fpirits of the ftrength they were taken into fuch warehouse, videlicet, One to fix under hydrometer proof: =and whereas doubts have arifen whether, by virtue of the above recited claufe, any fpirits made for exportation, other than fpirits made from corn, may be delivered out of fuch warehouse or warehouses to be used for home confumption, on payment of forty pounds ten fillings for each ton thereof: now, for obviating fuch doubts for the future, may it please your Majefty, that it may be enacted and declared; and be it enacted and declared by the King's moft excellent majefty, by and with the advice and confent of the Power grantlords fpiritual and temporal, and commons, in this prefent par- ed by the reliament affembled, and by the authority of the fame, That the cited claufe power granted by the said recited claufe to remove spirits made declared to for exportation from fuch warehouses, to be used for home con- extend to such fumption, on payment of forty pounds ten fhillings for each ton fpirits only as of fuch fpirits, was intended to extend to fuch fpirits as are made from corn, malt, or melaffes, and to fuch fpirits only. II. Provided always, That no lefs quantity than a ton of such fpirits fhall be taken out of any such warehouse, at any one time, for home confumption. are made from corn, malt, or melaffes. Not less than ton to be taken out at a time for home con III. And whereas the laying an additional duty on filk crapes and tiffanies of the manufacture of Italy, may encourage the manufacture fumption. of fuch crapes and tiffanies in this kingdom; be it enacted by the From and afauthority aforefaid, That from and after the first day of August, ter s Auguft, one thousand seven hundred and fixty fix, there fhall be paid 1766, an adto his Majefty, his heirs, and fucceffors, for every pound weight ditional duty of filk crapes and tiffanies of the manufacture of Italy imported of 17 s. 6d. into Great Britain (each pound containing fixteen ounces) the per lb. is to take place on fum of feventeen fhillings and fix pence, over and above all all Italian filk other rates and duties by any act or acts of parliament imposed crapes and thereupon; and that the faid additional duty by this act grant- tiffanies imported; ed, thall be raised, levied, collected, and paid, in fuch manner as the duties now payable upon filk crapes and tiffanies of the manufacture of Italy, have been raifed, levied, collected, and paid; and all monies which fhall and may arife out of the faid additional duty, fhall be carried to, and made part of, the fund commonly called The finking fund; and the fame fhall be deemed and |