Taxation Act 1698

XXVI.

Regulations for Importation of Tobacco; Contents of Cask, &c; Importing Tobacco contrary to Act; Penalty; Proviso respecting Tobacco necessary for Ships Voyages, &c; How Penalties recovered.

And whereas the Importation of Tobacco in Bulk hath given abundant Opportunity to ill-disposed Persons to run the same on Shore without paying His Majesties Customes due thereon to the great impairing of the Revenue and the no less Prejudice of the fair Trader For Remedy whereof be it enacted by the Authority aforesaid That from and after the Twenty ninth Day of September which shall be in the Yeare of our Lord One thousand seaven hundred no Tobacco be brought or imported into this Kingdom of England Dominion of Wales or Towne of Berwick upon Tweed in any Ship or Vessell from any of His Majesties Plantations on the Continent of America nor shipped in any of the said Plantations in order to be so imported otherwise than in Cask Chest or Case only each Cask Chest or Case whereof shall containe Two Hundred Weight of neat Tobacco at the least and each Hundred thereof shall containe One hundred and twelve Pounds under the Penalties and Forfeitures following that is to say That all the Tobacco so imported or shipped to be imported contrary to this Act shall be forfeited and every Person or Persons offending contrary to the true Intent and Meaning hereof shall forfeite Six Pence for every Pound Weight thereof Two third Parts thereof to His Majesty His Heires and Successors and the other Third Part thereof to such Person as shall seize and sue for the same Provided nevertheless That such small Quantities as shall be necessary for the Shipps Companies smokeing in the said Voyage shall not be deemed or construed any Breach of this Act the said Forfeitures and Penalties to be recovered by Action of Debt Bill Plaint or Information in any of His Majesties Courts of Record at Westminster in which no Essoigne Protection or Wager of Law shall be allowed nor more than one Imparlance