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the drawback shall be forfeited; and the merchant or other person making such entry, and the master or person taking the charge of the ship or vessel on board which the said goods shall be loaden for exportation, shall forfeit double the amount of the drawback paid, or to be paid, for the same, and also treble the value of the said goods; one moiety to and for the use of his Majesty, his heirs, and successors; and the other moiety to such officer of the customs as shall sue for the same; to be prosecuted, sued for, and recovered, in such manner and form, and by the same rules and regulations, as other penalties inflicted for offences against the laws relating to the customs may be prosecuted, sued for, and recovered, by any act or acts of parliament now in force.
X. And whereas by an act of parliament made in the fourteenth year of the reign of King Charles the Second, intituled, An act for preventing frauds, and regulating abuses, in his Majesty's customs, and several other acts now in force, it is lawful for any officer of his Majesty's customs, authorized by writ of assistance under the seal of his Majesty's court of exchequer, to take a constable, headborough, or other public officer inhabiting near unto the place, and in the day-time to enter and go into any house, shop, cellar, warehouse, or room or other place, and, in case of resistance, to break open doors, chests, trunks, and other package there, to seize, and from thence to bring, any kind of goods or merchandize whatsoever prohibited or uncustomed, and to put and secure the same in his Majesty's store-house next to the place where such seizure shall be made: and whereas by an act made in the seventh and eighth years of the reign of King William the Third, intituled, An act for preventing frauds, and regulating abuses, in the plantation trade, it is amongst other things, enacted, that the officers for collecting and managing his Majesty's revenue, and inspecting the plantation trade, in America, shall have the same powers and authorities to enter houses or warehouses, to search for and seize goods
prohibited to be imported or exported into or out of any of the said plantations, or for which any duties are payable, or ought to have been paid; and that the like assistance shall be given to the said officers in the execution of their office, as, by the said recited act of the fourteenth year of King Charles the Second, is provided for the officers in England: but, no authority being expressly given by the said act, made in the seventh and eighth years of the reign of King William the Third, to any particular court to grant such writs of assistance for the officers of the customs in the said plantations, it is doubted whether such officers can legally enter houses and other places on land, to search for and seize goods, in the manner directed by the said recited acts: To obviate which doubts for the future, and in order to carry the intention of the said recited acts into effectual execution, be it enacted, and it is hereby enacted by the authority aforesaid, That from and after the said twentieth day of November, one thousand seven hundred and sixty seven, such writs of assistance, to authorize and impower the officers of his Majesty's customs to enter and go into any house, warehouse, shop, cellar, or other place, in the British colonies or plantations in America, to search for and seize prohibited or uncustomed goods, in the manner directed by the said recited acts, shall and may be granted by the said superior or supreme court of justice having jurisdiction within such colony or plantation respectively.
18. An act for taking off the inland duty of one shilling per pound weight upon all black and singlo teas consumed in Great Britain; and for granting a drawback upon the exportation of teas to Ireland, and the British dominions in America, for a limited time, upon such indemnification to be made in respect thereof by the East India company, as is therein mentioned; for permitting the exportation of teas in smaller quantities than one lot to Ireland, or the said dominions in America; and for preventing teas seized and condemned from being consumed in Great Britain1
July 2, 1767
Whereas by an act of parliament made in the eighteenth year of the reign of his late majesty King George the second, intituled, An act for repealing the present inland duty of four shillings per pound weight upon all tea sold in Great Britain, and for granting to his Majesty certain other inland duties in lieu thereof; and for better securing the duty upon tea, and other duties of excise; and for pursuing offenders out of one county into another; an inland duty of one shilling per pound weight avoirdupois, and in that proportion for a greater or lesser quantity, was imposed and charged upon all tea to be sold in Great Britain; and also a further duty of twenty five pounds for every one hundred pounds of the gross price at which such teas should be sold at the publick sales of the united company of merchants of England trading to the East Indies, and proportionably for a greater or lesser sum; which duties were to com
1 Pickering, Statutes at Large, vol. 27, pp. 600-605.
mence from the twenty fourth day of June, one thousand seven hundred and forty five, over and above all customs, subsidies, and duties, payable to his Majesty for the same, upon importation thereof; to be paid in manner as in the said act is directed: and whereas by an act of parliament made in the twenty first year of his said late Majesty's reign, tea was allowed to be exported from this kingdom to Ireland, and his Majesty's plantations in America, without payment of the said inland duties: and whereas the taking off the said inland duty of one shilling per pound weight upon black and singlo teas, granted by the said act, and the allowing, upon the exportation of all teas which shall be exported to Ireland and his Majesty's plantations in America, the whole of the duty paid upon the importation thereof into this kingdom, appear to be the most probable and expedient means of extending the consumption of teas legally imported within this kingdom, and of encreasing the exportation of teas to Ireland, and to his Majesty's plantations in America, which are now chiefly furnished by foreigners in a course of illicit trade; and whereas the united company of merchants of England trading to the East Indies are willing and desirous to indemnify the public, in such manner as is herein after provided, with respect to any diminution of the revenue which shall or may happen from this experiment: We, your Majesty's most dutiful and loyal subjects, the commons of Great Britain in parliament assembled, do therefore most humbly beseech your Majesty, that it may be enacted; and be it enacted by the King'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 for and during the space of five years, to be computed for the fifth day of July, one thousand seven hundred and sixty seven, the said inland duty of one shilling per pound weight upon teas, shall not be paid for or in respect of any bohea, congo, souchong, or pekoe teas, commonly called Black Teas, or any teas known by the denomination of singlo teas, which shall be cleared for consumption within Great Britain, out of the warehouses of the
united company of merchants of England trading to the East Indies, or their successors; but that all such teas so to be cleared, whether the same have been already, or shall be hereafter, sold by the said company, or their successors, shall be and are hereby freed and discharged, during the said term, from the said inland duty.
II. And it is hereby further enacted by the authority aforesaid, That for and during the like space of five years, to be computed from the fifth day of July, one thousand seven hundred and sixty seven, there shall be drawn back and allowed for all teas exported from this kingdom as merchandize to Ireland, or any of the British colonies or plantations in America, the whole duties of customs payable upon the importation of such teas; which drawback or allowance, with respect to such teas as shall be exported to Ireland, shall be made to the exporter in such manner, and under such rules, regulations, securities, penalties, and forfeitures, as any drawback or allowance is now payable out of the duty of customs upon the exportation of foreign goods to Ireland; and with respect to such teas as shall be exported to the British colonies and plantations in America, the said drawback or allowance shall be made in such manner, and under such rules, regulations, penalties, and forfeitures, as any drawback or allowance payable out of the duty of customs upon foreign goods exported to foreign parts, was, could, or might be, made before the passing of this act (except in such cases as are otherwise provided for by this act.)
III. Provided always, and it is hereby enacted by the authority aforesaid, That the drawback allowed by this act shall not be paid or allowed for any teas which shall not be exported directly from the warehouse or warehouses wherein the same shall be lodged, pursuant to the directions of an act made in the tenth year of the reign of his late majesty King George the First.