fon, and shall from time to time fhew the fame to the officer of to be kept feexcife under whose survey he, she, or they shall be, upon demand, parate from all other fnuff, and declare at what time or times any fuch allowance fhall have &c. on penalty been made to him, her, or them, in refpect of fuch fnuff, and the of 201. amount of fuch allowance, on pain of forfeiting the fum of twenty pounds for every neglect or refufal. ftalk flour XIX. And be it further enacted, That it fhall and may be Scotch fnuff ful to and for any manufacturer or manufacturers of fnuff to and tobacco manufacture Scotch fnuff and tobacco stalk flour into brown Scotch inuff, and alfo to manufacture tobacco ftalk flour into rappee fnuff, nufactured may be maunder and fubject to the like rules, regulations, reftrictions, pro- into brown vifoes, fines, penalties, and forfeitures, notices, and declarations, Scotch fnuff, respectively, by this act or by the faid act prefcribed, provided, or di- and tobacco rected, for and in refpect of the manufacturing of fnuff, and as the rappee fnuff. cafe may require, according to the true intent and meaning of the faid recited act and this act. ftalk flour into with tobacco XX. And be it further enacted, That in taking an account of In taking the flock of all and every manufacturer and manufacturers of ftock where fnuff, who fhall have manufactured any Scotch fnuff with tobacco Scotch fnuff ftalk flour into brown Scotch snuff, or any tobacco ftalk flour into ftalk flour rappee fnuff, or who fhall have added tobacco ftalk flour to his, have been maher, or their fnuff work for rappee fnuff, Scotch fnuff, or brown nufactured Seatch fnuff, according to the directions of this act, all and every Scotch, or tofuch manufacturer or manufacturers fhall have a credit according bacco talk to the following proportions; (that is to fay), into brown into rappee, or where to flour has been For every one hundred pounds weight of Scotch fnuff which bacco ftalk fuch manufacturer or manufacturers fhall manufacture with to- added to fnuff bacco ftalk flour for brown Scotch fnuff, he, fhe, or they shall have work for rapa proper credit, not exceeding one hundred and forty-one pounds pee, &c. the weight of brown Scotch fnuff; and so in proportion for any greater or lefs quantity of fuch Scotch fnuff fo manufactured: For every one hundred pounds weight of tobacco ftalk flour, which fuch manufacturer or manufacturers fhall manufacture with Scotch snuff, for brown Scotch fnuff, he, fhe, or they fhall have a proper credit, not exceeding one hundred and thirty-three pounds weight of brown Scotch fnuff; and fo in proportion for any greater or lefs quantity of fuch tobacco ftalk flour fo manufactured: For every one hundred pounds weight of tobacco ftalk flour, which fuch manufacturer or manufacturers fhall manufacture for rappee fnuff, or fhall add to his, her, or their snuff work for rappee fouff, he, fhe, or they fhall have a proper credit, not exceeding one hundred and twenty-eight pounds weight of fuch rappee snuff; and fo in proportion for any greater or lefs quantity of fuch tobacco ftalk flour which fuch manufacturer or manufacturers shall fo manufacture, or add to his, her, or their fnuff work for rappee fauff: For every one hundred pounds weight of tobacco ftalk flour which fuch manufacturer or manufacturers fhall manufacture for brown Scotch fnuff, or fhall add to his, her, or their fnuff work for brown Scotch fnuff, he, fhe, or they fhall have a proper credit not manufacturer to be allowed the following credits. Any excefs found of the credits, to be forfeited. Siftings of fe cond dreffings of short cut not exceeding one hundred and thirty-three pounds weight of fuch brown Scatch fnuff, and fo in proportion for any greater or lefs quantity of fuch tobacco ftalk flour which fuch manufacturer or manufacturers fhall fo manufacture, or add to his, her, or their fnuff work for brown Scotch fnuff. XXI. And be it further enacted, That in cafe any officer or officers fhall at any time difcover or find, in the stock of any manufacturer or manufacturers of fnuff, any quantity of rappee fnuff, Scotch fnuff, or brown Scotch snuff, greater than the credit hereinbefore in that behalf allowed to fuch manufacturer or manufacturers, fuch rappee fnuff, Scotch fnuff, and brown Scotch fnuff, refpectively, fo found in excefs, fhall be deemed and taken to be brought into the house, warehouse, workhouse, shop, room, cellar, vault, or other place made ufe of by fuch manufacturer, or manufacturers, without any authentick permit granted and given according to the directions of the faid act, and fhall be forfeited, and may be seized by any officer or officers of excife. XXII. And be it further enacted, That all fiftings arifing from the fecond dreffings of fhort cut tobacco or fhag tobacco, and all returns of fnuff, fhall be deemed and taken to be returns bacco, and re- of tobacco within the meaning of the said recited act and of this turns of fnuff, prefent act. and fhag to to be deemed returns of tobacco. Manufacturers may keep and ufe dye for ftaining tobacco. So much of claufe 115 of recited act repealed, as directs that removal of tobacco or fnuff from the mill, fhall be for no more XXIII. And be it further enacted, That nothing in the faid recited act contained shall extend, or be deemed or conftrued to extend, to prohibit any manufacturer or manufacturers of tobacco from dying or ftaining with any liquid dye or ftain, any tobacco manufacturing or manufactured into fhort cut tobacco, fhag tobacco, roll tobacco, or carrot tobacco, or any tobacco ftalks manufacturing or manufactured into Spanish, or from having such liquid dye or ftain in his, her, or their cuftody or poffeffion, for the purpose of staining or dying such tobacco or tobacco ftalks fo manufacturing or manufactured; any thing in the faid recited act contained to the contrary thereof in anywife notwithstanding. XXIV. And be it further enacted, That fo much of a clause in the faid recited act as provides that the manufacturer or manufacturers of tobacco or fnuff, who fhall have ftoved or finished tobacco, or dried fnuff work, at any cutting mill or fnuff mill, the permits for fhall not be entitled to or receive a permit for the removal of any greater quantity of manufactured tobacco or fnuff than the weight of fuch tobacco or fnuff work refpectively, after fuch tobacco fhall have been so stoved or finished, or fuch fnuff work fhall have been fo dried, fhall be, and the fame is hereby repealed; and that it shall and may be lawful to and for the proper officer or officers of excife to grant a permit or permits to fuch manufacturer or manufacturers for the removal of the whole quantity of manufactured tobacco or snuff work refpectively from fuch cutting mill or fnuff mill, without regard being had or made to the weight of fuch tobacco or fnuff work, at the time of ftoving or finishing fuch tobacco, or drying fuch fnuff work, fubject nevertheless to all and every other the regulations and reftrictions in the faid act than the weight after being stoved or dried. or cr this act prescribed for the removal of fuch tobacco or fnuff from fuch mill or mills. the removal of XXV. And be it further enacted, That it fhall and may be Permits may bwful to and for all and every manufacturer and manufacturers be granted for of tobacco, to remove by permit, and to and for the proper offi- not less than cer or officers of excife to grant a permit for the removal of any 200 lb. of unmanufactured tobacco, in any quantity not lefs than two hun- manufactured ded pounds in weight, and in any package whatfoever, from the tobacco in any package, entered premises of fuch manufacturer or manufacturers, to any from entered ll, for the purpose of being manufactured at fuch mill, accord- premifes to ng to the provifions of the faid act and of this act, and under the mill. and fubject to the rules, regulations, restrictions, provisions, fines, penalties, and forfeitures in the faid act or in this act contained, for the removal of tobacco from any part of this kingdom to any other part thereof; any thing in the faid act contained to the contrary thereof in anywife notwithstanding. from the leaf within thofe XXVI. And be it further enacted, That it fhall and may be Tobacco lawful to and for all and every manufacturer or manufacturers of stalks ftripped tobacco or fnuff, who fhall carry on any manufactory of tobacco may be reor fnuff in any entered premises 'fituate out of the limits of the moved by perweekly bills of mortality, or the chief office of excife in London, mit, from enor any of the ports of importation of tobacco in the faid recited tered premifes, out of at enumerated, or within two miles of any fuch ports, to re- the limits of move, by permit, any tobacco stalks arisen and stripped from the the bills of leaf at fuch his, her, or their entered premifes, and whereof the mortality, &c. proper officer of excife has taken an account in purfuance of the to any place d act, to any place within the limits aforefaid, under and fub- limits, &c. ject to the rules, regulations, reftrictions, provifions, fines, pealties, and forfeitures, in the faid act or in this act prescribed for the removal of tobacco ftalks from any part of this kingdom to any place not within the faid limits, or either of them, in case fach manufacturer or manufacturers fhall not have received into, and have in his, her, or their entered premifes, cuftody, or pofeffion, at the time of requesting a permit for fuch removal, any other tobacco ftalks whatever, whereof the proper officer of excife has not taken any account, or whereof fuch officer has taken account, in pursuance of the faid act, as tobacco ftalks received to fuch entered premises, by permit, from the ftock of any other manufacturer or manufacturers; any thing in the said act Contained to the contrary notwithstanding. XXVII. And be it further enacted, That it shall and may be Tobacco, &c. lawful to and for all and every manufacturer or manufacturers of may be reobacco or fnuff, to manufacture, his, her, or their tobacco, to- entered mill moved to any bacco ftalks, fnuff work, and returns of tobacco, refpectively, at to be manuany mill whereof an entry hath been duly made at the office of factured, &c. excife, in pursuance of the faid act, and to remove the fame repectively, by permit, from the premises of fuch manufacturer or manufacturers to fuch mill, for the purpose of being fo manufactured, under and fubject to the rules, regulations, and reftrictions in the faid recited act and this act mentioned, by which tobacco, tobacco ftalks, fnuff work, and returns of tobacco, or either of them, may be removed from the premises of any manufacturer or manufacturers of tobacco or fnuff to any mill, for any the purposes in the said act mentioned; any thing in the faid act contained to the contrary notwithstanding provided always, That every requeft note for fuch permit, and every fuch permit for the removal of tobacco, tobacco ftalks, fnuff work, and returns of tobacco refpectively, from the premises of fuch manufacturer or manufacturers to the mill, fhall fet forth the purpose for which the fame is to be removed, and the particular procefs or proceffes of manufacture to be performed thereon at fuch mill. XXVIII. Provided alfo, and be it further enacted, That no permit fhall be deemed illegal or infufficient for the removal of any tobacco, tobacco ftalks, Spanish, tobacco ftalk flour, or fnuff, in any way or degree manufactured, from the mill where the fame manufactu- refpectively fhall have been fo manufactured back to the premifes rer's premises, of the fame manufacturer or manufacturers of tobacco or fnuff not illegal, on from whence the fame respectively fhall have been permitted and any operation fent, by reafon of any procefs or operation of manufacture whatever having been performed thereon at fuch mill; any thing in the said act contained to the contrary thereof notwithstanding. Permits for removal of tobacco, &c. from the mill back to the account of at the mill. Snuff work removed, except from the premises where laid down to the mill, to be forfeited, &c. XXIX. And be it further enacted, That no permit fhall be granted, or be valid, for the removal of any fnuff work from any part of this kingdom to any other part thereof, except from the entered premifes of the manufacturer or manufacturers of fnuff, where the fame was laid down, to the mill, for the purpose of being ground into fnuff; and if any fnuff work fhall be removed or carried, by land or by water, from any part of this kingdom to any other part thereof, except from the entered premifes of the manufacturer or manufacturers of fnuff where the fame was laid down, to the mill, for the purpose of being ground into snuff (whether a permit fhall or fhall not have been granted for fuch removal thereof), all fuch fnuff work, together with the hogfheads, cafks, chefts, cafes, and other packages containing the fame, and the horfes, cattle, boats, barges, and carriages, ufed in fuch removal or carriage thereof, fhall be forfeited, and shall and may be feized by any officer or officers of the customs or excife. XXX. And be it further enacted by the authority aforefaid, Notice to be That it fhall not be lawful for any manufacturer or manufacturers given, pre- of tobacco or fnuff to begin any operation of manufacture by this vious to the beginning any act allowed, and in refpect whereof any notice is required, unless operation of fuch manufacturer or manufacturers fhall give to the officer of manufacture, excife under whofe furvey he, fhe, or they fhall be, previous to his, her, or their beginning any fuch operation of manufacture by this act allowed, fix hours notice in writing, if his, her, or their entered premises, in which fuch operation of manufacture, fpecified in fuch notice, is or are intended to be carried on, fhall be fituate within the limits of the chief office of excife in London, or within the limits of the city of Edinburgh; twelve hours previous notice in writing, if fuch premises shall be situate in any city, or the suburbs thereof, or in any market town; and twenty four four hours previous notice in writing, if such premises shall be fituate in any other part of Great Britain, of his, her, or their intention fo to do, and in each and every fuch notice shall specify the particular hour and time of the day when he, fhe, or they fhall intend to begin any operation of manufacture by this act allowed, or to do or perform the particular matter or thing fpecifed in fuch notice to be intended to be done or performed; and and if the opeif fuch manufacturer or manufacturers fhall not begin to do or ration be not begun in an perform the matter or thing specified in fuch notice, at the time hour after the or within one hour next after the time specified in fuch notice, fpecified time, the fame shall be void and of no effect, and fuch manufacturer a fresh notice and manufacturers refpectively fhall be liable to give a new and to be given. fre notice in writing of the fame, as if no notice had been be fore given. to be and how XXXI. And be it further enacted, That all penalties and for- How penalties feitures impofed or created by this act, fhall be fued for, reco- may be fued Fered, levied, or mitigated, by fuch ways, means, or methods, for divided. as any fine, penalty, or forfeiture, may be fued for, recovered, levied, or mitigated, by any law or laws of cuftoms or excise, or by action of debt, bill, plaint, or information, in any of his Majefty's courts of record at Westminster, or in the court of exchequer in Scotland, refpectively, and that one moiety of every fuch fine, penalty, or forfeiture, fhall be to his Majefty, his heirs and fucceffors, and the other moiety to him, her, or them, who shall inform, difcover, or fue for the fame. XXXII. And be it further enacted, That this act shall com- Act to com- CA P. XLI. An act for laying a duty on the importation, from any of the provinces in North America, of rape feed, and all other feeds used for extrating oil; and for allowing the importation from the faid provinces of rape cakes, or cakes made of rape feed used for manure, duty-free. WHEREAS by an act, passed in the fifteenth year of the reign 15 Geo.3.c.349 of his prefent Majefty, intituled, An act for encouraging the manufactures of rape oil, and other vegetable oils, in this kingcom, by reducing the duties on rape feed, and other feeds producing oil, imported from Ireland; and for allowing the free importation of rape cakes for manure from Ireland to this kingdom; and by another act, paffed in the twenty-feventh year of the reign of and 27 Geo. 3. prefent Majefty, intituled, An act for repealing the feveral du- c. 13, recited. es of cuftoms and excife, and granting other duties in lieu thereof, and for applying the faid duties, together with the other duties compofing the publick revenue; for permitting the importation of certain goods, wares, and merchandize, the produce or manufacture of the European dominions of the French king, into this kingdom; and for applying certain unclaimed monies, remaining in the exchequer for the payment of annuities on lives, to |