Certificate to be delivered to the Mafter of the Veffel, fame were brought, and to which they are to be carried and conveyed by Water as aforefaid. XV. And it is hereby further enacted, That fuch Certificate as aforefaid fhall, by the Proprietor or Proprietors of fuch Tobacco, Tobacco Stalks, and Snuff, before the fame be fhipped or laden on Board any Ship or Veffel for the Purposes aforefaid, be delivered to the Mafter, or other Perfon or Perfons taking Charge of any Ship or Veffel, Ships or Veffels, on Board which fuch Tobacco, Tobacco Stalks, or Snuff, fhall be fhipped or laden, in order to be removed and carried by Water as aforefaid; which Certificate the Mafter or other Person or Perfons taking Charge of any fuch Ship or Veffel, Ships or Veffels, on Board which any fuch Tobacco, Tobacco Stalks, or Snuff, fhall be laden as aforefaid, fhall immediately after his or their Arrival in any Port or Place in Great Britain with fuch Goods on Board, deliver to the Collector or other Chief Officer at fuch Port or Place, who is hereby directed and required to cause fuch Goods to be examined by the said Certificate, to fee that they agree therewith; and if upon fuch Examination it to the Officer fhall be found, that fuch Goods agree appointed by with the Certificate in all Refpects, then the Treafury. fuch Certificate fhall be tranfmitted by and by him the Chief Of ficer of the Port, on his Arrival, to and to be tranf mitted by him him, within the Space of One Month after he receives the fame, to the Person appointed by the High Treasurer, or Commiffioners of the Treafury for the time being, for keeping the Accounts herein after-mentioned; and the fame Goods Goods fhall be discharged by the Officer who examines them, and fhall and may be taken away and disposed of by fuch Person or Perfons to whom they are configned, or to whom they of Right belong or appertain. XVI. And it is hereby further enacted, Tobacco, &e. That if any Tobacco, Tobacco Stalks, fhipt without or Snuff fhall, from and after the faid fuch CertiTwenty ninth Day of September, One ficate, thousand seven hundred and fifty one, be found laden on Board any Ship or Veffel whatsoever, at any Port of Place in Great Britain, without fuch Certificate as aforefaid being first had and obtained, or without fuch Certificate being on Board any fuch Ship or Veffel with the Goods to which the fame belongs; or if upon Examination it fhall appear or with a forg that fuch Certificate is forged or coun- ed one, &c. terfeited, or that it does not agree in all Refpects with the Goods to which the fame belongs; then, and in any or ei- to be forfeited, ther of fuch Cafes, all fuch Tobacco, Tobacco Stalks, and Snuff, and the Cafks, Chefts, Cafes, or other Packages containing the fame, fhall be forfeited and loft, and fhall and may be feized and profecuted by any Officer or Officers of the Cuftoms, in the Man per herein after directed; and the Ma- and the Mafter fter or other Perfon or Perfons taking to pay 6d. Charge of any fuch Ship or Veffel, Ships per Pound. or. Veffels, fhall forfeit and lofe Six Pence per Pound Weight for every Spe cies of the Goods aforefaid; and if any Penalty of Perfon or Perfons whatsoever shall coun-counterfeiting erfeit, forge, eraze, or in any wife alter fuch Certifiny fuch Certificate as is herein last be B fore cate. Land-waiters Books for Entry and Dif bacco import fore-mentioned and described, or fhall cause or procure the fame to be counterfeited, forged, erazed, or altered in any Refpect, he, the, or they fo offending, hall forfeit and lofe the Sum of One hundred Pounds, to be fued for, recovered, levied, and divided, in the Manner as herein after is expreffed. XVII. And be it further enacted by the Authority aforefaid, That from and after the faid Twenty ninth Day of charge of To-September, One thoufand feven hundred el from Ameris and fifty one, the Collector and Compca, to be tranf-troller, or other Chief Officer or Offimitted Month-cers of the Cuftoms in the Port of Lonly from the don, and alfo at every Port or Place in Great Britain, where any Tobacco fhall Ports to the Officer ap Treasury, pointed by the be imported, after the faid Twenty ninth Day of September, One thousand seven hundred and fifty one, from any of His Majefty's Plantations in America, do once in every Calendar Month transmit or deliver to fuch Perfon as fhall be deputed and appointed by the High Treafuser, or Commiffioners of the Treasury for the time being, to receive the fame, One of the Land-waiters Books, in which his Account is entered and kept of the landing and discharging of Tobacco imported in any Ship or Veffel at fuch Port or Place, from any of His Majefty's Plantations in America and alfo true and rexact Copies of every Entry of Tobacco for Exportation, and of the feveral and respective Indorsements relating thereto, which are delivered to the Searcher or Searchers, or any other Officer or Officers, at.fuch Port or Place where.any fuch: Tobacco is entered and with Copies of the Entries for Exporta tion, &c. fhipper fhipped for Exportation to Foreign Parts; and also true and exact Copies of every and Accounts Account, which, pursuant to the Direc- of Tobacco tions herein before given, fhall be deli- manufactured vered to any Officer or Officers of the by the ImporCuftoms at fuch Port or Place, of Toter, &c. bacco intended to be manufactured by the Importer or Importers thereof on his, her, or their own Account, or which fhall be delivered by the Importer or Importers thereof to any other Person or Persons whatsoever to be manufactured for the Account of fuch Importer or Importers; and also true and exact Copies of every Account which, pursuant to the Directions herein before given, shall be delivered to any Officer or Officers at fuch Port or Place by the Importer or Importers of Tobacco fold by or fold by him, them to any other Perfon or Persons whatsoever: Which faid feveral Accounts Officer apare to be kept by the faid Perfon who pointed by the fhall be deputed as aforefaid by the High Treafury to make Entries Treasurer, or Commiffioners of the Trea- of the faid Ac fury for the time being, who is to keep counts, proper Books, and enter therein the faid feveral and respective Accounts so tranfmitted or delivered to him; which feveral Entries fhall be made, and an Account thereof kept, in fuch Manner and Form, that the Marks and Numbers on every Hogfhead, Cafk, or other Package of Tobacco,. with the Weight thereof, at the Importation thereof, may be compared and chequed with the Marks, Numbers, and Weights, at the Exportation thereof, or when fold or delivered for Home Confumption, or to be manufactured, to the Intent that the IdenB 2 tity to tranfmit Account thereof, and to the Treasury Once in 6 Months. tity of all fuch Tobacco imported, exported, fold, or delivered to be manufactured, may be thereby known_and afand where any certained; and when any Thing shall apThing fhall ap- pear to him to be done or practised at pear to be done any Port or Place, contrary to the Diagainst this Act, ections and Intentions of this Act, he immediately hall immediately tranfmit an Account to the Commif- thereof in Writing to the Commiffioners fioners of he of the Cuftoms for the time being, at Customs.an London, or at Edinburgh respectively, under whofe Management the fame fhall happen, and a Copy of fuch Representations made by him to the Commiffioners of the Customs, either at London or Edinburgh, fhall be by him, Once in every Six Months, laid before the Commiflioners of His Majefty's Treasury, or the High Treafurer for the time being; and if any Collector, or other Chief Officer or Officers of the Cuftoms, at any Poit or Place of Great Britain, thall neglect or refuse to transmit and deliver One of the Land-waite s Books, and a true Copy of every Entry of Tobacco for Exportation, and of the feveral Indo fements relating thereto, herein before-mentioned and described; and alfo true Copies of all or any or either of the Accounts herein before-mentioned and described, within the Time and Times herein before limited and appointed for that 'Purpose, he and they fo neglecting or refufing fhall forfeit Fifty Pounds for every fuch Neglect or Refufal, to be fued for, recovered, levied, and divided, in the Manner herein after expreffed. Penalty on XVIII. And |