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Whereas by an act, made in the twelfth year of his present
Majesty's reign, (intituled, An act for granting a drawback of part of the
customs upon the exportation of tea to Ireland, and the British dominions in
America; for altering the drawback upon foreign sugars exported from Great
Britain to Ireland; for continuing the bounty on the exportation of
British-made cordage; for allowing the importation of rice from the British
plantations into the ports of Bristol, Liverpoole, Lancaster, and Whitehaven,
for immediate exportation to foreign parts; and to impower the chief magistrate
of any corporation to administer the oath, and grant the certificate required
by law, upon the removal of certain goods to London, which have been sent into
the country for sale;) it is amongst other things, enacted, That for and during
the space of five years, to be computed from and after the fifth day of July,
one thousand seven hundred and seventy-two, there shall be drawn back and
allowed for all teas which shall be sold after said fifth day of July, one
thousand seven hundred and seventy-two, at the publick sale of the united
company of merchants of England trading to the East Indies, or which after that
time shall be imported, by licence, in pursuance of the said therein and
hereinafter mentioned act, made in the eighteenth year of the reign of his late
majesty King George the Second, and which shall be exported from this kingdom,
as merchandise, to Ireland, or any of the British colonies or plantations in
America, three-fifth parts of the several duties of customs which were paid
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, securities,
penalties and forfeiture, 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 the said act of the twelfth year of his present
Majesty's reign, (except in such cases as are otherwise therein provided for:)
and whereas it may tend to the benefit and advantage of the trade of the said
united company of merchants of England trading to the East Indies, if the
allowance of the drawback of the duties of customs upon all teas fold at the
publick sales of the said united company, after the tenth day of May, one
thousand seven hundred and seventy-three, and which shall be exported from this
kingdom, as merchandise, to any of the British colonies or plantations in
America, were to extend to the whole of the said duties of customs payable upon
the importation of such teas; may it therefore to please 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
there shall be drawn back and allowed for all teas, which from and after the
tenth day of May, one thousand seven hundred and seventy-three, shall be sold
at the publick sales of the said united company, or which shall be imported by
license, in pursuance of the said act made in the eighteenth year of the reign
of his late majesty King George the Second, and which shall, at any time
hereafter, be exported from this kingdom, as merchandise, to any of the British
colonies or plantations in America, the whole of the duties of customs payable
upon the importation of such teas; which drawback or allowance shall be made to
the exporter in such manner, and under such rules, regulations, and securities,
and subject to the like penalties and forfeitures, as the former drawback or
allowance granted by the said recited act of the twelfth year of his present
Majesty's reign, upon tea exported to the said British colonies and plantations
in America was, might, or could be made, and subject to by the said recited
act, or any other act of parliament now in force, in as full and ample manner,
to all intents and purposes, as if the several clauses relative thereto were
again repeated and reenacted in this present act.
II. And whereas by one other act 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 fold 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,) it is, amongst other things, enacted, That every person who shall, at
any publick sale of tea made by the united company of merchants of England
trading to the East Indies, be declared to be the best bidder for any lot or
lots of tea, shall, within three days after being so declared the best bidder
or bidders for the same, deposit with the said united company, or such clerk or
officer as the said company shall appoint to receive the same, forty shillings
for every tub and for every chest of tea; and in case any such person or
persons shall refuse or neglect to make such deposit within the time before
limited, he, she, or they, shall forfeit and lose six times the value of such
deposit directed to be made as aforesaid, to be recovered by action of debt,
bill, plaint or information, in any of his Majesty's courts of record at
Westminster, in which no essoin, protection, or wager of law, or more than one
imparlance, shall be allowed; one moiety of which forfeiture shall go to his
Majesty, his heirs and successors, and the other moiety to such person as shall
sue or prosecute for the same; and the sale of all teas, for which such deposit
shall be neglected to made of aforesaid, is thereby declared to be null and
void, and such teas shall be again put up by the said united company to publick
sale, within fourteen days after the end of the sale of teas at which such teas
were sold; and all and every buyer or buyers, who shall have neglected to make
such deposit as aforesaid, shall be, and is and are thereby rendered incapable
of bidding for or buying any teas at any future publick sale of the said united
company: and whereas it is found to be expedient and necessary to increase the
deposit to be made by any bidder or bidders for any lot or lots of bohea teas,
at the publick sales of teas to be made by the said untied company; be it
enacted by the authority aforesaid, That every person who shall, after the
tenth day of May, one thousand seven hundred and seventy-three, at any publick
sale of tea to be made by the said united company of merchants of England
trading to the East Indies, be declared to be the best bidder or bidders for
any lot or lots of bohea tea, shall, within three days after being so declared
the best bidder or bidders for the fame, deposit with the said united company,
or such clerk or officer as the said united company shall appoint to receive
the fame, four pounds of lawful money of Great Britain for every tub and for
every chest of bohea tea, under the same terms and conditions, and subject to
the same forfeitures, penalties, and regulations, as are mentioned and
contained in the said recited act of the eighteenth year of the reign of his
said late Majesty.
III. And be it further enacted by the authority aforesaid,
That it shall and may be lawful for the commissioners of his Majesty's
treasury, or any three or more of them, or for the high treasurer for the time
being, upon application made to them by the said united company of merchants of
England trading to the East Indies for that purpose, to grant a licence or
licences to the said united company, to take out of their warehouses, without
the fame having been put to sale, and to export to any of the British
plantations in America, or to any parts beyond the seas, such quantity or
quantities of tea as the said commissioners of his Majesty's treasury, or any
three or more of them, or the high treasurer for the time being, shall think
proper and expedient, without incurring any penalty or forfeiture for so doing;
any thing in the said in part recited act, or any other law, to the contrary
notwithstanding.
IV. And whereas by and act made in the ninth and tenth
years of the reign of King William the Third, (intituled, An act for raising a
sum not exceeding two millions, upon a fund, for payment of annuities, after
the rate of eight pounds per centum per annum; and for settling the trade to
the East Indies,) and by several other acts of parliament which are now in
force, the said united company of merchants of England trading to the East
Indies are obliged to give security, under their common seal, for payment of
the duties of customs upon all unrated goods imported by them, so soon as the
same shall be sold; and for exposing such goods to sale, openly and fairly, by
way of auction, or by inch of candle, within the space of three years from the
importation thereof: and whereas it is expedient hat some provision should be
made to permit the said united company, in certain cases, to export tea, on
their own account, the British plantations in America, or to foreign parts,
without exporting such tea to sale here, or being charged with the payment of
any duty for the same; be it therefore enacted by the authority aforesaid, That
from and after the enacted by the authority aforesaid, That from and after the
passing of this act, it shall and may be lawful for the commissioners of his
Majesty's treasury, or any three or more of them, or the high treasurer for the
time being, to grant a licence or licences to the said united company, to take
out of their warehouses such quantity or qualities of tea as the said
commissioners of the treasury, or any three or more of them, or the high
treasurer for the time being, shall think proper, without the same having been
exposed to sale in this kingdom; and to export such tea to any of the British
colonies or plantations in America, or to foreign parts, discharged from the
payment of any customs or duties whatsoever; any thing in the said recited act,
or any other act to the contrary notwithstanding.
V. Provided always, and it is hereby further enacted by
the authority aforesaid, That a due entry shall be made at the custom-hose, of
all such tea so exported by licence, as aforesaid, expressing the quantities
thereof, at what time imported, and by what ship; and such tea shall be shipped
for exportation by the proper officer for that purpose, and shall, in all other
respects, not altered by this act, be liable to the same rules, regulations,
restrictions, securities, penalties, and forfeiture, as tea exported to the
like places was liable to before the passing of this act: and upon the proper
officer's duty, certifying the shipping of such tea to the collector and
comptroller of his Majesty's customs for the port off London, upon the back of
the licence, and the exportation thereof, verified by the oath of the husband
or agent for the said united company, to be wrote at the bottom of such
certificate, and sworn before the said collector and comptroller of the
customs, (which oath they are hereby impowered to administer,) it shall and may
be lawful for such collector and comptroller to write off and discharge the
quantity of tea so exported from the warrant of the respective ship in which
such tea was imported.
VI. Provided nevertheless, That no such licence shall be
granted, unless it shall first be made to appear to the satisfaction of the
commissioners of his Majesty's treasury, or any three or more of them, or the
high treasurer for the time being, that at the time of taking out such teas,
for the exportation of which a licence or licences shall be granted, there will
be left remaining not less than ten millions of pounds weight; any thing
herein, or in any other act of parliament; contained to the contrary thereof
notwithstanding.
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