1790, further continued till July 5,
1791, &c. and to be paid by 26
Geo. 3. c. 73. & 28 Geo. 3. c. 46.
Chap. 37. 1. 1.

3. Part of fect. 1. and fect. 2, 3, & 4
of act 29 Geo. 3. c. 45. whereby
there should be allowed permits at
the rate of 142 gallons of British
brandy, rectified British spirits or
compounds, which rectifiers or
compounders fhould receive from
diftillers of the ftrength of 1 to 10,
over hydrometer proof, or which
they fhall have made of the strength
aforefaid; and to account for stock
every 3 months, and if upon fuch
account the quantity exceed the
preceding account added to the
quantity fince received by permits
of the ftrength aforefaid, fuch over-
plus may be feized by the officer of
excife, and if the owner, out of
whole ftock fuch excefs came, be
difcovered to forfeit 50l. and no
rectifier to fell fpirits of greater
ftrength than I in 6, under hydro-
meter proof, and if fuch rectifier
hath not used fuch whole allowance
to deduct fufficient to reduce the
ftock found, to the ftrength of 1 in
4&ths, under hydrometer proof,
to be cut off their credit, and the
faid fections of the faid acts re-
pealed. Same act, f. 2.

4. And to make the rectifiers amends
for fuch alterations, they are to be
allowed permits for not more than
150 gallons of brandy, &c. for
every 100 gallons of raw British
fpirits as received from the diftiller
of the strength of 1 to 10 over hy-
drometer proof. Same act, L. 2.
5. Officers to take an account of rec-
tifiers stock in 30 days after the act
paffed, and afterwards once in 3
months, and if after the firft ac-
count, any excefs above the allow
ance specified be found, may be
feized, and the owner to forfeit 501.
Samie act, f. 3, 4.

6. If any part of the allowance ap

.

pears to have been used, to be taken
from the rectifier's credit. Same
act, f. 5.

7. If rectifiers fell fpirits of greater
ftrength than I in 5 under hydro-
meter proof, may be seized, and to
forfeit treble value, or 50l. in the
whole, at the election of the King's
attorney general, or the profecutor,
and the fingle value to be rated at
the price fuch brandy, &c. bears in
London at the time. Same act, f. 6.
Penalties to be recovered as by the
laws of excife, or by action in any
court of record at Weftminster, or
in the exchequer in Scotland, and
one moiety to go to the King, and
the other to the informer profecut-
ing. Same act, f. 7.

8.

9.

So much of act 21 Geo. 3. c. 55. f. 30. as relates to any increase difcovered by the excise officer, in the ftock of any dealer in British fpirituous liquors, not to be forfeited if the owner make it appear, that such increase was made by mixing water amongst the ftock, in the presence of the excife officer, of the divifion, repealed. Same act, f. 8. 10. So much of 29 Geo. 3. c. 45, f. 7. as enacts, that the act 26 Geo. 3. c. 73. except fuch part as is repugnant to 28 Geo. 3. c. 46. and the faid laft, except what is exprefly repealed by 29 Geo. 3. c. 45. to be revived, and continued till July 5, 1791. Same act, f. 9.

Tin.

1. The duties of cufoms upon un-
wrought tin, exported to any coun-
try beyond the Cape of Good Hope,
taken off. Chap. 4. f. 1.
2. If bond given fo to land it, to be
difcharged by certificate from the
fupercargo of the Eaft India com-
pany, if landed in China; or by the
governor and two of the council,
if landed in the company's fettle-
ments, or from two merchants
where the company have no settle-
ments, to be produced in 30 months
to the collector or comptroller of
the customs in England. Chap.
4. 1. 2.

Tobacco and Snuff.

1. To explain and amend the act 29 Geo. 3. c. 86. for repealing the duties on tobacco and snuff, and granting new duties in lieu thereof. Chap. 40.

2. Only the duties of 1d. & 2d. per pound impofed by the faid act to be paid for Spanish or Portugal tobacco, delivered for exportation from the King's warehouse. Same act, f. 1.

3. If there be a difference in weight
by fhrinkage, fuch tobacco to be
paid for according to the weight
when delivered out of the ware-
houfe. Same act, f. 2.

4. No tobacco or fnuff to be imported
in cafks of less than 450 pounds
weight nett, except as in this act
provided, on pain of forfeiture with
the package, &c. Same act, f. 3.
5. No tobacco (except Spanish or Por-
tugal, and fnuff) to be imported in
any state of manufacture, on pain
of forfeiture with the package, &c.
and alfo the ship, boat, &c. which
may be feized by officers of cuftoms
or excife. Same act, f. 4.
6. Tobacco imported before O7. 10,
1789, and remaining in any ware-

houfe on July 5, 1790, deemed
imported fince O. 10, 1789.
Same act, f. 5.

7. Commiffioners of cuftonis or ex-
cife may cause damaged or mean
tobacco to be burnt in three days
after refufal to pay the duties. Same
act, f. 6.

8.

9.

Claufe of 29 Geo. 3. c. 68. f. 64. which prohibits the manufacturing of tobacco out of the limits of the excife office, London, except the places therein specified, repealed. Same act, f. 7.

No manufactory of tobacco, &c.
or fnuff, to be fet up within 5 miles
of the fea coaft (except in the parts
and places in the faid act enume-
rated, where tobacco may be law-
fully imported, and except within
3 miles of fuch port, and except in
cities, or the suburbs, or in market
towns) but not to extend to places
duly entered at the excife office
before July 5, 1786. Same act, f.8.
10. Snuff work may be manufactur-
ed into rappee, Scotch, or brown
Scotch, though contrary to the de-
claration delivered to the officer, if
the manufacturer obferve the re-
gulations of this act, but notice to
be given to the officer of an inten-
tion to manufacture the snuff dif-
ferent from the declaration, &c.
which is to fpecify the cafk, &c.
wherein the fnuff is, and other par-
ticulars, and to work in 48 hours
after, or to deliver a freth declara-
tion. Same act, f. 10.

II. To the fnuff working operation,
tobacco, &c. may be added, one
during each operation, as fpecified;
and if the manufacturer comply
with the act, the whole of any
fnuff working cure may be mixed
with any other parcel at different
times, if done in the presence of an
officer, &c. on notice given to the
officer, but not otherwife, on pe-
nalty of 50%. Same act, f, 11.
12. British rappee, Scotch, or brown

Scotch

Scotch fnuff, completely finished, may be liquored before mixed with a different making, fo it exceed not legal credit; but if it does, to give notice to the officer, &c. and no fnuff to be liquored in lefs parcels than 200lb. weight, nor in more than four different parcels at one making, and fnuff, for which fuch allowance is made to be kept feparate from all other, on penalty of 20l. and Scotch fnuff and tobacco ftalk flower into rappee fnuff. Same act, f. 19.

13. In taking flock of fuch fnuff, the

following credit is to be given, viz. For every 100lb. weight of Scotch fnuff, and tobacco ftalk flour for brown Scotch fnuff, to have credit for 140lb. weight.-For 100lb. weight of tobacco ftalk flour made with Scotch fnuff for brown Scotch fnuff, to have credit for 133lb. weight. For 100lb. weight of tobacco ftalk flour made into rappee fnuff, credit 1286. weight. For 100lb. weight of tobacco ftalk flour, for brown Scotch fnuff, 133lb. weight.-Any excefs found in credit forfeited. Same act, f. 21. 14 Siftings of fecond dreffings of

fhort and fhag tobacco, and return's of fnuff, to be deemed returns of tobacco, and the manufacturer may keep and ufe dye for ftaining tobacco. Same act, f. 23. 15. So much of 29 Geo. 3. c. 68. f. 115. repealed, as directs permits for removal of tobacco or fnuff from the mill, to be for no more than the weight after being ftoved or dried; permits may be granted for the removal of not less than 200lb. of unmanufactured tobacco in any package from entered premiles to the mill. Same act, f. 24. 16. Stalks ftripped from the leaf may be removed, by permit, from entered premiles out of the limits of the bills of mortality into thofe limits, and tobacco, &c. may be re

moved to any entered mill to be manufactured, and permits for removing the fame back again, not illegal on account of any operation at the mill; but fnuff work removed, except from the premises where laid down to the mill, to be forfeited, &c. Same act, f. 29. 17. Notice to be given previous to any operation, and if not begun in an hour after, to give fresh notice. Same act, f. 30.

18. Penalties to be recovered by the laws of customs or excife, or in the courts at Westminster, or the exchequer in Scotland, and to be divided between the King and the informer profecuting. Same act, 1. 31.