licensed shall be marked or painted, according to the Directions of the Acts in that Case made and provided, and which shall be solely used in such Manner that the Duty on Horses let for Hire shall be payable by Law in respect of the Horse or Horses used therewith, and shall be duly accounted for by the Delivery of a Ticket, according to the Directions of the said Acts, there shall be assessed, raised, levied, and paid unto and for the Use of Her Majesty, Her Heirs and Successors, in and throughout Great Britain, the reduced annual Duty of Three Pounds; which said reduced Duty shall be assessed, raised, levied, collected, and paid in like Manner, and under and subject to the like Rules, Regulations, and Conditions, as the said Duties now payable as aforesaid: Provided always, that the said further additional Duty by this Act granted shall not be charged upon or in respect of the said reduced Duty. XIV. And be it enacted, That this Act shall commence and be in force from the Fourteenth Day of May One thousand eight hundred and forty. XV. And be it enacted, That this Act may be amended or and may be repealed by any Act to be passed in this present Session of amended in this Parliament. CAP. XVIII. Session. An Act to discontinue the Excise Survey on Tobacco, egz and to provide other Regulations in lieu thereof. [3d July 1840.] WHEREAS by an Act passed in the Ninth Year of the 'intituled An Act to provide for the Execution throughout the 9 G. 4. c. 44. 'Licences and Survey on Tea, Coffee, Cocoa, Pepper, Tobacco, Snuff, Foreign and Colonial Spirits and Wine, notwithstanding the Transfer to the Customs of the Import Duties on any of such Commodities, all Acts relating to the Revenue of Excise in 'force at and immediately before the Year One thousand eight 'hundred and twenty-five, with respect to Dealers in and Sellers of Coffee, Cocoa, Pepper, Tobacco, Snuff, Foreign ' and Colonial Spirits and Wine, and Manufacturers of Tobacco and Snuff respectively, and with respect to the taking and 'keeping Account of and Survey of all Stocks of such Com'modities respectively in the Possession of such Traders respectively, and to the Manufacture of Tobacco and Snuff, and with respect to the granting of Permits for the Removal of ⚫ such Commodities as aforesaid respectively, were declared ' and enacted to have remained and continued, and were con'tinued in full Force and Virtue, as Laws relating to the • Revenue of Excise, save and except so far as any of such Acts, or any Part or Parts thereof, might have been repealed or altered by any subsequent Act relating to the Excise 'passed for that Purpose, and were to be executed and carried • into K 2 2 G. 1. c. 46. 6 3 & 4 VICT. into effect in all Particulars, save and except as to the landing and Shipment of the said Commodities respectively, ' and the Collection and Payment of the Duties of Customs on the said respective Commodities, and the lodging of such • Commodities in Warehouses without Payment of Duty, by the Commissioners of Excise and their Officers: And whereas since the passing of the said recited Act the taking and 'keeping the Account of and Survey of Stocks of Dealers in and Sellers of Coffee, Cocoa, Pepper, and Wine, and also the taking and keeping the Account of and Survey of the Stocks ' of Dealers in and Sellers of Tea, by the Officers of Excise, have been discontinued; and it is expedient further to dis'continue the Account and Survey of Stocks of Manufacturers of, Dealers in, and Retailers of Tobacco and Snuff, and to provide other Regulations in lieu thereof:' Be it therefore enacted by the Queen's most Excellent Majesty, by and with the Advice and Consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by Acts repealed: the Authority of the same, That an Act passed in the First Year of the Reign of His Majesty King George the First, intituled An Act to prevent the Mischiefs by manufacturing Leaves or other Things to resemble Tobacco, and the Abuses in making and mixing of Snuff; an Act passed in the Twenty-ninth Year of the Reign of His late Majesty King George the Third, intituled 29 G. 3. c. 68. An Act for repealing the Duties on Tobacco and Snuff, and for granting new Duties in lieu thereof; an Act passed in the Thirtieth Year of the Reign of His said late Majesty King George the 30 G. 3. c. 40. Third, intituled An Act to explain and amend an Act made in the last Session of Parliament, intituled An Act for repealing the Duties ' on Tobacco and Snuff,' and for granting new Duties in lieu thereof; so much of an Act passed in the Fifty-ninth Year of the Reign of His said late Majesty King George the Third, intituled An 59 G. 3. c. 53. Act for granting to His Majesty certain additional Duties of Excise on Tea, Coffee, Cocoa Nuts, Tobacco and Snuff, Pepper, Malt, and British Spirits, and consolidating the same with the former Duties thereon, and for amending certain Laws of Excise relating thereto, as relates to Tobacco and Snuff; an Act passed in the Second Year of the Reign of His late Majesty King George the Fourth, intituled An Act for better securing the Duties of Excise on Tobacco; an Act passed in the Parliament of Ireland in the Thirty-seventh Year of the Reign of His said late Majesty 37 G. 3. (I.) King George the Third, intituled An Act for regulating and extending the Tobacco Trade, and for securing the Duties payable upon the Import and Manufacture of Tobacco; an Act also passed in the Parliament of Ireland in the Fortieth Year of the Reign of His said late Majesty King George the Third, for amending and continuing the last-recited Act; an Act passed in the Fiftysecond Year of the Reign of His said late Majesty King George the Third, intituled An Act to grant to His Majesty certain Duties of Excise on Tobacco to be manufactured in Ireland; and to allow certain Drawbacks in respect thereof, in lieu of former Duties of Excise and Drawbacks; and to provide for the regulating and Part of 1 & 2 G. 4. c. 109. 40 G. 3. (I.) 52 G. 3. c. 58. 9. securing securing the Collection of the said Duties, shall be and the same are hereby repealed, save and except as to any Penalties or Forfeitures which may have been incurred under the said recited Acts or any or either of them respectively; all which Penalties and Forfeitures shall and may be sued for, recovered, and enforced in the same Manner as if this Act had not been passed. Retailers of with the Excise II. And be it enacted, That every Manufacturer of and Manufacturers, Dealer in and Retailer of Tobacco or Snuff in the United Dealers, and Kingdom shall make a true Entry of every Workhouse, Store- Tobacco or house, Room, Shop, and Place by him made use of, or intended Snuff to enter to be made use of, for the manufacturing, storing, keeping, and their Premises selling of Tobacco or Snuff, by delivering such Entry to the Officer of Excise in whose Survey his Manufactory or Premises shall be situated, and in every such Entry every Workhouse, Storehouse, Room, Shop, and Place shall be distinguished by a particular Number or Letter, or Number and Letter, or Letters; and every such Workhouse, Storehouse, Room, Shop, and Place shall also be kept marked and numbered with the like distinguishing Numbers or Letters, or Number and Letters, corresponding to the Description thereof in the Entry; and in default thereof such Manufacturer, Dealer, or Retailer shall, for every Workhouse, Storehouse, Room, Shop, or Place not entered, or not marked or numbered, forfeit One hundred Pounds, together with all Tobacco and Snuff found therein. Officers of Excise may enter Premises, and examine Tobacco and Snuff III. And be it enacted, That it shall be lawful for any Officer of Excise at any Time, but between the Hours of Ten of the Clock in the Evening and Six of the Clock in the Morning only, with the Assistance of a Constable or other Peace Officer, to enter into any Workhouse, Storehouse, Room, Shop, or Place therein. made use of by any Manufacturer of, Dealer in, or Retailer of Tobacco or Snuff, for the manufacturing, keeping, or selling of any Tobacco or Snuff, and to inspect and examine all Tobacco and Snuff therein; and every Manufacturer of, Dealer in, and Retailer of Tobacco or Snuff, who shall, on Demand, refuse to show to any Officer of Excise any Tobacco or Snuff in his Custody or Possession, or shall conceal from the Sight or Inspection of any Officer of Excise any Tobacco or Snuff, shall forfeit Two hundred Pounds, together with all the Tobacco or Snuff so concealed. Tobacco not to be received but from the IV. And be it enacted, That no Manufacturer of Tobacco or Leaf or unSnuff shall receive into any Workhouse, Storehouse, Room, manufactured Shop, or Place, or into his Custody or Possession, any Leaf or unmanufactured Tobacco of any Description otherwise than into a Manufrom the Warehouse in which the same shall be warehoused facturer's Stock, under the Laws and Regulations of the Revenue of Customs, Warehouse, and and in the same Hogsheads, Cask, Chest, or Package, with the accompanied by same Marks and Numbers thereon, in which the same shall be a Permit. cleared and delivered from such Warehouse, on Payment of the Duty (save and except in the Case of Samples duly ticketed and certified by the proper Officer of Customs), nor without a true and lawful Permit granted by the proper Officer of Excise, Permit to be of the Officer. No Leaf or un- out a Permit. 2 & 3 W. 4. 3 & 4 VICT. under the Laws and Regulations of Excise relating to Permits, accompanying such Tobacco; and every Manufacturer of Tobacco or Snuff who shall receive or have in his Custody or Possession any Leaf or unmanufactured Tobacco, contrary to the Directions aforesaid, shall forfeit the same, and Two hundred Pounds for every such Offence. V. And be it enacted, That every Manufacturer of Tobacco or Snuff who shall receive into his Custody or Possession any Leaf or unmanufactured Tobacco shall, on the next Visit of the Officer of Excise under whose Survey he shall be, produce and deliver up to such Officer the Permit which shall have accompanied such Tobacco, and shall also, if required, show to such Officer all such Tobacco, or in case of any Part thereof having been laid down for Manufacture before the Visit of the Officer, so much thereof as shall remain, on pain of forfeiting for every Omission or Neglect Two hundred Pounds, and all such Leaf or unmanufactured Tobacco. VI. And be it enacted, That no Leaf or unmanufactured Tobacco of any Description, save and except such Samples as removed with- aforesaid, shall be carried or removed from any Part or Place in the United Kingdom to any other Place or Part thereof, without a true and lawful Permit granted by the proper Officer of Excise, under the Rules and Regulations of an Act passed in the Second Year of the Reign of His late Majesty King William the Fourth, intituled An Act to consolidate and amend the Laws regulating the granting and issuing Permits for the Removal of Goods under the Laws of Excise, accompanying the same, under the Pains, Penalties, and Forfeitures in the said Act contained. Tobacco Stalks not to be re- without a repeated by 586695.9 VII. And be it enacted, That no Tobacco Stalks or Returns of Tobacco shall be removed from any Place in or Part of the United Kingdom to any other Place or Part thereof in any Quantity less than Fifty Pounds Weight, nor unless the Package containing the same shall have firmly and securely pasted or glued thereon a Certificate clearly written or printed, and signed by the Manufacturer by whom the same shall be sent out, or his Foreman or chief Workman on his Behalf, setting forth the Name of such licensed Manufacturer, and the entered Premises from which such Tobacco Stalks or Returns of Tobacco shall be sent out, the Weight of the same, the Day, Month, and Year on which the same shall be sent out, and the Name and entered Premises of the licensed Manufacturer to whom the same are to be delivered; and every Manufacturer of Tobacco who shall send out, deliver, or remove, or receive, any Tobacco or Returns of Tobacco in any less Quantity than aforesaid, or not contained in a Package having such Certificate as aforesaid firmly pasted or glued thereon, or who shall make out or use any false Certificate, shall forfeit One hundred Pounds; and all Tobacco Stalks or Returns of Tobacco which shall be sent out, delivered, or received, or be found removing, in any less Quantity than as aforesaid, or without such Certificate as aforesaid, shall be forfeited, and the Person removing or who shall have removed the same shall forfeit Fifty Pounds. VIII. And Manufacturers, with the Name VIII. And be it enacted, That a Book, prepared with proper A Book to be and distinct Columns for the Purpose, shall be delivered by the delivered to proper Officer of Excise to every Manufacturer of Tobacco or who shall enter Snuff; and every such Manufacturer shall, on the same Day on therein all Towhich he shall receive any Leaf or unmanufactured Tobacco, bacco received, or any Stalks or Returns of Tobacco, write and enter in such of the Person Book as aforesaid, in the proper Column prepared for such from whom Purpose, the Day when and the Number of Pounds Weight of received, &c. Leaf or unmanufactured Tobacco, Stalks, or Returns of Tobacco which he shall have so received, and the Christian and Surname of the Person from whom and the Place from which he shall have received the same; and every such Manufacturer shall Such Book to keep such Book, with all Entries made therein, in some public be open to and open Part of his entered Premises, for the Inspection of the Inspection. Officers of Excise, and shall deliver up every such Book as aforesaid to any Officer of Excise demanding the same, and permit him to make any Minute therein or any Extract therefrom, which such Officer shall think fit; and every Manufac- Penalty for turer of Tobacco who shall receive any Leaf or unmanufactured Default, 2001. Tobacco, Stalks, or Returns of Tobacco into his Custody or Possession, and shall not make Entry of the Particulars thereof as aforesaid within the Time herein-before required, or who shall not keep such Book as aforesaid, or shall not deliver up the same to any Officer of Excise, on Demand, or shall obstruct or hinder any Officer of Excise in making any Minute therein or Extract therefrom, or shall convey away or conceal the same, or destroy or tear out any Leaf therefrom, or make any false Entry therein, or fraudulently alter any Entry therein, shall forfeit Two hundred Pounds, together with all the Leaf or unmanufactured Tobacco, Stalks, or Returns of Tobacco of which due Entry shall not have been made in such Book. The Licence Manufacturer Snuff to be rated on the Quantities IX. And whereas the Duty imposed on Licences taken out by Manufacturers of Tobacco or Snuff is rated according to the Quantity of Tobacco and Snuff Work weighed out 'for Manufacture, and after the Commencement of this Act 'such Quantities will not be weighed, nor any Account thereof kept by the Officers of Excise; be it therefore enacted, That entered for every Manufacturer of Tobacco or Snuff shall, for every Manufacture. Licence to be taken out by him under the Provisions of an Act passed in the Sixth Year of the Reign of His said late Majesty King George the Fourth, intituled An Act to repeal 6 G. 4. c. 81. several Duties payable on Excise Licences in Great Britain and Ireland, and to impose other Duties in lieu thereof; and to amend the Laws for granting Excise Licences, pay such Amount of Duty as shall, according to the Rates by the said Act imposed, appear to be payable in respect of the Quantity of Leaf or unmanufactured Tobacco, Stalks, and Returns of Tobacco shown by the Permits and by the Entries in the said Book to have been brought in or received by him in the Year previous to taking out such Licence. X. And be it enacted, That every Manufacturer of Tobacco Manufacturer or Snuff shall, at the Time of applying for his Licence in of Tobacco and K 4 each Snuff, on Ap |