plication for Licence, to pro duce his Book, and make De- Truth of the Entries therein. each Year, produce to the Collector or other Officer of Excise authorized to grant Licences, the said Book herein-before required to be kept, with the Quantities of Leaf Tobacco, Stalks, and Returns of Tobacco received, as entered in the respective Columns, duly cast up and brought to Totals; and such Manufacturer shall, before being granted any new Licence, make before the said Collector or other Officer, who is hereby authorized to receive the same, a Declaration in Writing under the Provisions of an Act passed in the Fifth and Sixth Years of the Reign of His late Majesty King William 5&6 W.4.c.62. the Fourth, intituled An Act to repeal an Act of the present Session of Parliament, intituled An Act for the more effectual • Abolition of Oaths and Affirmations taken and made in various 'Departments of the State, and to substitute Declarations in lieu thereof, and for the more entire Suppression of voluntary and extra-judicial Oaths and Affidavits; and to make other Provisions for the Abolition of unnecessary Oaths, setting forth and declaring that the said Book does contain a full, true, particular, and just Account of all Leaf or unmanufactured Tobacco, Stalks, and Returns of Tobacco of every Description received by him in the Year preceding the Fifth Day of July then last past; and if such Declaration shall be false or untrue in any Particular the Manufacturer making the same shall be subject to the Pains and Punishment prescribed by the said recited Act of the Fifth and Sixth Years of His late Majesty's Reign, for making a false and untrue Declaration. No Person to cut, colour, or manufacture &c. to imitate Tobacco. repealed by 51682 93011 6 6 XI. And be it enacted, That no Person whatsoever shall cut, colour, stain, or manufacture any Leaves of Trees, Herb, Leaves of Trees, or Plant whatsoever (not being Tobacco Leaves or Plants) into the Form of or to imitate or resemble Tobacco, unmanufactured or manufactured, or shall mix with or add to any Tobacco any Leaves of Trees, Herb, or Plant not being Tobacco Leaves or Plants, or shall sell, vend, utter, or expose for Sale, or have in his Custody or Possession, any Leaves of Trees, Herb, or Plant cut, coloured, stained, or manufactured, or to be cut, coloured, stained, or manufactured into the Form or in imitation of or to resemble Tobacco, on pain of forfeiting One hundred Pounds, with all such Leaves, Herbs, or Plants, which may be seized by any Officer of Excise or Customs. No Person to Suff for Sale. repeated by 546 4/2 Penalty. XII. And be it enacted, That no Person or Persons whatsoever shall hawk or sell, or offer for Sale, any Tobacco or Snuff of any Description, in or about the Streets or Highways or other Places, or in any other Manner or Place whatsoever, except in the entered Premises of a licensed Manufac turer or Dealer in or Retailer of Tobacco or Snuff, on pain of forfeiting all such Tobacco or Snuff, and One hundred Pounds; and it shall be lawful for any Officer of Excise or Customs to arrest Offenders, arrest and detain any Person who shall hawk or sell, or offer for sale, in manner aforesaid, any Tobacco or Snuff, and to convey such Person before One or more of Her Majesty's Justices of the Peace residing near to the Place where such Officers may and convey them before a Peace, who shall forthwith Person Person shall be arrested and detained; and the Justice or hear the Case Justices before whom such Person shall be conveyed shall have and inflict or mitigate the full Authority and he and they is and are hereby required Penalty. forthwith to hear and determine what shall be then and there alleged against such Person, and on Confession of the Party, or by Proof on Oath of One or more credible Witness or Witnesses made of such Offence, to convict any Person so offending as aforesaid, and the Person so convicted shall immediately on such Conviction pay the said Sum of One hundred Pounds, or some mitigated Amount, not being less than One Fourth Part thereof; and if any Person so convicted shall not forthwith pay down the said Penalty or Amount the said Justice or Justices shall and he and they is and are hereby authorized and required, by Warrant under his or their Hand, to commit the Person so convicted to any Gaol or Prison of the County, there to be kept to hard Labour for Three Calendar Months: Provided always, that nothing herein-before Proviso for contained shall extend to make liable to the said Penalty any Dealers. Servant or Person duly employed by any licensed Manufacturer of or Dealer in Tobacco or Snuff to travel for Orders,' and producing Samples, in the due and ordinary Course of Business. Servants of or Carrot XIII. And be it enacted, That no Drawback shall be allowed No Drawback on any Cut, Roll, or Carrot Tobacco containing any Tobacco on Cut, Roll, Stalks, or which has not been wholly made from Tobacco Leaf Tobacco conhaving the Tobacco Stalk stripped and separated therefrom, taining Stalks. or from such Leaf so stripped, and Returns of Tobacco Leaf such for Exportation. so stripped, and without the Stalks thereof; and every Manu- Penalty on facturer of Tobacco who shall manufacture or have in his manufacturing Custody or Possession any such Cut, Roll, or Carrot Tobacco for Exportation shall forfeit Two hundred Pounds; and all such Tobacco shall be forfeited, and may be seized by any Officer of Customs or Excise. properly manu XIV. And be it enacted, That no Drawback shall be allowed No Drawback on any Tobacco which shall not have been wholly manufactured on Tobacco not from Tobacco on which the full Duty on Importation shall have factured. been paid, nor on any Tobacco which shall be mixed with any Dirt or Rubbish, or which shall be made or manufactured with, or to which shall be added any other Ingredients, Matter, or Thing not necessary or usual in the manufacturing of Tobacco. attempting to XV. And be it enacted, That every Person who shall enter Penalty on or ship, or cause to be entered or shipped, or produce or cause fraudulently to be produced to any Officer of Customs to be shipped for obtain DrawExportation, any Tobacco not entitled to Drawback under this back. or any other Act relating to Tobacco, or any other Goods, Matter, or Thing as Tobacco, the same not being Tobacco, or shall fraudulently remove, deposit, or conceal any Tobacco or other Goods, Matter, or Thing, with Intent unduly to obtain any Drawback on Tobacco, or any greater Drawback than he would otherwise be entitled to, shall, over and above all other Penalties which he may thereby incur, forfeit Treble the Amount Commencement of Act. Act may be altered this Session. 3 & 4 VICT. Amount of the Drawback sought to be obtained, or Two huudred Pounds, at the Election of the Commissioners of Customs; and all such Tobacco or otherGoods, Matters, or Things shall be forfeited, and may be seized by any Officer of Customs or Excise. XVI. And be it enacted, That this Act shall commence and take effect on the Fifth Day of July One thousand eight hundred and forty. XVII. And be it enacted, That this Act may be amended or repealed by any Act to be passed in this present Session of Parliament. CAP. XIX. After 25th June the additional Duty of 5 per Cent. on the Duties on Tim- 3 Vict. c. 17. to cease, and the Amounts following to be levied. An Act for granting to Her Majesty an additional Duty • Most Gracious Sovereign, WE, Your Majesty's most dutiful and loyal Subjects, the Commons of the United Kingdom of Great Britain and • Ireland in Parliament assembled, towards raising the necessary Supplies to defray Your Majesty's public Expences and making an Addition to the public Revenue, have freely and • voluntarily resolved to give and grant unto Your Majesty the several Rates and Duties herein-after respectively mentioned;' and do therefore most humbly beseech Your Majesty that it may be enacted; and be it 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 the Authority of the same, That from and after the Twenty-fifth Day of June One thousand eight hundred and forty the additional Duty or Charge of Five Pounds per Centum upon the Produce and Amount of all the Duties of Customs on Timber, Wood, and Wood Goods, imposed on all Descriptions of Timber, Wood, and Wood Goods by an Act of the present Session of Parliament, shall cease and determine, and that in lieu thereof there shall be charged, raised, levied, collected, and paid an additional Duty of Customs, not exceeding the following Amounts, on the Timber, Wood, and Wood Goods herein-after specified; (that is to say,) On all Timber, Wood, or Wood Goods, which under any Law £ S. d. now in force are made chargeable with their respective Duties by the Load containing 50 Cubic Feet the Load Battens imported into Great Britain; viz.— the 120 6 Feet in Length and not exceeding 16 Feet in 016 0 7 6 the 120 090 Battens imported into Great Britain-continued. £8, d. 1 1 0 exceeding 21 Feet in Length and not exceeding 45 Battens of the Growth and Produce of any British Possession 6 Feet in Length and not exceeding 16 Feet in Battens imported into Ireland; viz. the 120 the 120 the 120 the 120 8 Feet in Length and not exceeding 12 Feet in of all Sorts, exceeding 8 Feet in Length, of the Growth Batten Ends imported into Great Britain; viz. the 120 under 6 Feet in Length, not above 7 Inches in ness 0 1 6 076 090 0 12 0 060 0 7 6 090 090 0 10 6 1 5 6 0 1 6 060 0 1 6 Batten Ends of the Growth and Produce of any British Pos- | £ s. d. under 6 Feet in Length, not above 7 Inches in ness Batten Ends imported into Ireland; viz.— the 120 under 8 Feet in Length, not above 7 Inches in 016 0 3 0 the 120 060 under 8 Feet in Length, if exceeding 3 Inches Deals imported into Great Britain; viz.— the 120 046 0 10 6 the 120 0 15 0 above 7 Inches in Width, being 6 Feet in Length and Deals of the Growth and Produce of any British Possession in 1 11 6 016 0 10 6 0 15 0 above 7 Inches in Width, being 6 Feet in Length and |