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prize cocoa nuts brought from America; and certain tickets which were intended to be fubfcribed into the flock of the South Sea company; and for appropriating the monies granted in this sesfion of parliament;) it was, amongst other things, enacted, That all and every person and persons whatsoever, who should make any starch in London, Westminster, or in any parts within the weekly bills of mortality, fhould monthly, and every month; and all and every perfon or perfons whatsoever, who should make any ftarch in any other part of Great Britain, fhould, once in every fix weeks, make a true entry in writing, at the next office for the faid duties, of all the ftarch by him, her, or them, severally made within fuch month, or fix weeks, respectively; which entries were to be made in manner as is therein expreffed: and it was further enacted by the faid act, That all and every perfon, who should make any starch in London or Weftminifter, or within the limits of the faid weekly bills of mortality, should, within four weeks; and all and every person whatsoever, who should make any ftarch in any other parts of Great Britain, fhould, within fix weeks, after he, she, or they, should have made, or ought to have made, fuch entry as aforesaid, pay and clear off all the faid duties upon farch, which should be due from him, her, or them respectively; and that all and every fuch makers of starch, who should refuse or neglect to make Such payment as aforefaid, should forfeit and loje, for every fuch offence, double the fum of the faid duty: and whereas the allowance of So long a time for the making of the entries, and for the payment of the duties, as aforesaid, hath been found prejudicial to the revenue, and alfo to the fair trader, as evil-minded and indigent perfons have been encouraged thereby to make starch, and have made entry of the ftarch by them made, but have neglected to pay the duty when due, and before the time that the duty could be recovered have abfconded from their respective dwelling-places, or by other methods have evaded the payment of the fame, be it therefore enacted by the authority aforesaid, That, from and after the fifth day of July, one thou- Certain fand seven hundred and seventy-nine, the above recited claufes, aid act re and every article, matter, and thing, therein contained, shall be, pealed. and are hereby repealed, and made null and void; fave only and except in all cafes relating to the recovering any arrears which may at that time remain unpaid of the faid duties, or to any penalty or forfeiture which shall have been incurred upon, or at any time before, the faid fifth day of July, one thousand seven hundred and feventy-nine; any thing herein contained to the contrary notwithstanding.

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Claufes in the

re

III. And be it further enacted by the authority aforefaid, That, After July 5, from and after the said fifth day of July, one thousand seven hun- 1779, itarchdred and seventy-nine, all and every perfon whatfoever, who makers to fhall make any ftarch, fhall, weekly and every week, make a make entries, on oath, true entry in writing, at the next office for the duties on ftarch, weekly, parof all the ftarch by him, her, or them, feverally made within ticularifing each week, which faid entries fhall contain the weight of all the quantity the ftarch mentioned therein refpectively, and what quantity made at each thereof was made at each making in that week, on pain to for- making; feit, for every neglect, the fum of fifty pounds; which entries on penalty of 501. fhall

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Starchmakers to pay the duties within a week after

the time of Entry,

or forfeit*

double the

fhall be made upon oath by the maker of fuch ftarch, or by their chief workman or servant employed in making the same, according to the beft of their knowledge and belief, unless fuch maker, workman, or servant, be a known quaker, and the folemn affirmation of fuch maker, workman, or fervant, to the fame effect, in cafe he or she be a known quaker, fhall and may be taken instead of fuch oath; and the faid entries, oaths and affirmations to verify the fame, fhall, for fuch ftarch as fhall be made within the limits of the chief office of excife in London, be made with and administered by fuch officer or officers as fhall be appointed by the commiffioners for the duties on ftarch in England, or the major part of them for the time being; and for all ftarch made in all other parts of Great Britain, with and by the collectors and fupervifors of the district or divifion within which the respective makers of starch shall inhabit, without any fee or charge whatsoever to be taken or demanded for the fame. IV. And be it further enacted by the authority aforefaid, That all and every perfon and perfons whatfoever, who fhall make any ftarch in Great Britain, fhall, within one week after he, she, or they, fhall make, or ought to have made, fuch entry as aforefaid, pay and clear off all the duties for ftarch which fhall be due from him, her, or them, refpectively; and and that all and every fuch maker of ftarch, who fhall refufe or negleft to make fuch payment as aforefaid, thall forfeit and lose, for every fuch offence, double the fum of the faid duty whereof the payment (hall be fo refused or neglected; and that no fuch makers of starch, after fuch default in payment made, fhall fell, deliver, or carry out, any starch, until he hath paid and cleared off his duty, as aforefaid, on pain to forfeit double the value of fuch ftarch fo delivered or carried out.

fum neglected to be paid.

Provifo.

Starchmakers

notice to excife officers before they

begin to empty their vats;

V. Provided always, That no maker of ftarch fhall be obliged to go or fend further than the market-town where his or her ftarch is made, or the next market-town to the place where his or her starch is made, for the making fuch entries, or the payment of the faid duties.

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VI. And, for the better preventing the frauds frequently to give proper committed by divers makers of ftarch, by emptying the vat or vats made use of for making of ftarch in the absence of the excife officer, be it enacted by the authority aforefaid, That, from and after the fifth day of July, one thousand seven hundred and seventy-nine, every maker of ftarch, before he, she, or they, do begin to empty or wash out any of the vat or vats, made use of by him, her, or them, in preparing or making of ftarch, he, she, or they, fhall give to the officer of excife of the divifion or district where his, her, or their ftarch-house is fituate, twelve hours notice, if fuch ftarch-houfe fhall be within the limits of the chief office of excife in London; or if fuch ftarch-house shall be in any other part of Great Britain, twentyfour hours notice of the particular time and hour when and at which he, fhe, or they, intend to begin to empty or wash out fuch vat or vats; and in cafe fuch maker or makers of ftarch

fhall

of 100l.

shall not begin to empty or wash out the said vat or vats, at the hour and times mentioned in fuch notice, or within two hours next after, then every fuch notice thall be, and is hereby declared to be, void, and every fuch maker and makers of starch shall, and is hereby obliged to give a fresh and like notice in manner aforefaid: and in cafe any fuch maker or makers of on forfeiture ftarch fhall neglect or refuse to give such first notice before he begins to empty or wash out his, her, or their vat or vats, or to infert in fuch notice the particulars herein-before required, or to give a fresh notice in manner aforefaid, before he begins to empty or wash out the vat or vats, in cafe he, she, or they, fhall not begin and proceed to empty or wash out the faid vat or vats at the hour and time mentioned in the faid firft notice, or within two hours next afterward, fuch maker or makers of ftarch hall, in every such case, for every fuch offence, forfeit and lose the fum of one hundred pounds.

After the vats

&c. undif

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ficer a notice

VII. And be it further enacted by the authority aforefaid, are emptied, That when and so soon as the faid vat or vats fhall be fo empti- the waters ed or washed out, as aforesaid, and the waters fhall be put into shall remain in the frames, tubs, or other utenfils, ufed for preparing and the frames, making the fame into ftarch, the faid waters fhall remain un- turbed for 48 moved and undisturbed in the fame frames, tubs, or utenfils, hours. for the space of forty-eight hours, at leaft, from the time of emptying and washing out the faid vat or vats, agreeable to the faid notice, and that the flimes and wafh fhall not, during the faid space of forty-eight hours, be taken off the fame: And that Starchmaker the officers for the duties upon ftarch may be able to ascertain to give the of when the faid waters were fo put into the said frames, tubs, or in writing utenfils, after the faid vat or vats have been emptied or washed specifying the out, as aforefaid, every maker of starch fhall give, or caufe to hour when by given, to the officer of excife under whofe furvey fuch maker each vat was of ftarch fhall then be, a notice in writing, fpecifying therein emptied; the particular hour or time of the day when fuch maker of ftarch did finish the emptying or washing out of each and every vat and vats; and if any maker or makers of starch fhall, after the on forfeiture faid fifth day of July, one thousand feven hundred and feventynine, neglect to deliver fuch notice as laft aforefaid, he, fhe, or they, fhall, for every fuch neglect, forfeit and lofe the fum of one hundred pounds.

of 100%.

wath from the

VIII. And be it further enacted by the authority aforefaid, Starchmakers to give proper That whenever any maker or makers of ftarch fhall be defirous notice to offito take off from the four waters the flimes or wash so put into cers before the frames, tubs, or utenfils, after the fame fhall have been and they take off have remained unmoved and undisturbed for the space of forty- the flimes and eight hours, as aforefaid, he, fhe, or they, fhall give to the four waters; officer of excife of the divifion or district, where his, her, of their ftarch-houfe is fituate, twelve hours notice, if fuch ftarchhouse shall be within the limits of the chief office of excife in London, or if such starch-house shall be in any other part of Great Britain, twenty-four hours notice, of the particular time and and hour when and at which he intends to take off fuch flimes and

and wash; and in cafe fuch maker or makers of ftarch shall not begin and proceed to take off the flimes and wash as aforefaid at the time and hour mentioned in such notice, or within two hours next after, then every fuch notice thall be, and is hereby declared to be, void, and every fuch maker and makers of ftarch. fhall be, and is hereby obliged to give a fresh and like notice, in on forfeiture ; manner aforefaid; and in cafe any fuch maker or makers of starch shall neglect to give fuch first notice before he begins to take off fuch flimes or wash, or to infert in such notice the particulars herein-before required, or to give a fresh notice, in manner aforefaid, before he begins to take off fuch flimes or wafh, in cafe he, she, or they, fhall not begin and proceed to take off fuch flimes and wath at the hour and time mentioned in the said first notice, or within two hours next afterwards, fuch maker or makers of ftarch fhall, in every fuch case, for every fuch offence, forfeit and lofe the fum of one hundred pounds.

of 100%.

When the

flimes are put
into a tub,
&c. they fhall
remain there
24 hours.

IX. And be it further enacted, That when the flimes fhall be taken off, as aforefaid, and the fame shall be put into any tub or tubs, or other utenfil, the same shall remain in the same tub or tubs, or other utenfils, into which the fame shall have been first put, for the space of twenty-four hours after the fame fhall have been fo taken off; and if any maker or makers of ftarch fhall move or difturb the waters after the fame shall have been fo emptied or washed out of the vat or vats into any frame, tub, or utenfil, or shall take off the flimes or wash duStarchmaker ring the space of forty eight-hours, as aforefaid, or shall move or disturb the flimes after the fame fhall have been put into fuch tub or tubs, or other untenfil, during the fpace of twenty-four hours, as aforefaid, then, and in every such case, fuch maker and makers of starch thall, for every fuch offence, forfeit and lose the fum of one hundred pounds.

disturbing them during

that time,

&c. fhall for

feit 100l.

Duty on starch to be paid according to the gauge taken in the four waters.

Starchmakers to give notice to officers be fore they box their ftarch,

X. And, the better to prevent any frauds by the fecreting or concealing of ftarch, be it enacted by the authority aforefaid, That in cafe any officer or officers for the faid duties upon ftarch fhall at any time mifs any quantity or quantities of starch, of which an account had been taken by gauge, whilst the same was in the four waters or flimes, refpectively, and before the faid ftarch has been put into the boxes, and fhall not, upon reasonable demand, receive fatisfaction what is become of the fame, then, and in every cafe, it fhall and may be lawful for fuch officer or officers to charge the maker of such starch according to the gauge taken of the fame in the four waters or flimes, as aforefaid, respectively, and every fuch maker fhall pay the duty fo charged.

XI. And, for the further fecuring the duty on ftarch, be it further enacted by the authority aforefaid, That from and after the faid fifth day of July, one thousand seven hundred and feventy-nine, when any maker or makers of ftarch thall give notice of his intention to box, as required by an act, made in ing the frame, the fourth year of the reign of his late majefty King George the tub. &c. from Second, (intituled, An act to prevent frauds in the revenue of excife

particularif

which it is to

be boxed;

}

with

1

with respect to starch, coffee, tea, and chocolate), every fuch maker of starch shall, in each fuch notice, express and declare the particular frame, tub, or other utenfil, from which he, she, or they, intend to box any ftarch; and that when any fuch maker or makers of starch fhall begin to box fuch ftarch, they fhall proceed and continue to box the fame until the whole quantity of ftarch in each such frame, tub, or other utenfil, fhall be perfectly boxed; and if any maker or makers of starch shall, at any time after the faid fifth day of July, one thousand seven hundred on forfeiture and seventy-nine, neglect to give notice of his intention to box of 2001. his green starch, or shall neglect to infert in every fuch notice the particular frame, tub, or other utenfil, from which the ftarch is intended to be boxed as aforefaid, or fhall not proceed or continue to box the whole quantity of ftarch in any such frame, tub, or other utenfil, after fuch notice as aforefaid, every fuch maker or makers of starch fhall, in every such case, for every fuch offence, forfeit and lofe the fum of two hundred pounds; any law, cuftom, or usage, notwithstanding.

XII. And be it further enacted by the authority aforefaid, Starchmaker That, from and after the said fifth day of July, one thousand to deliver to seven hundred and feventy-nine, every maker of ftarch hall de- the officer a description of liver to the officer who furveys his or their starch-house an ac- every room, count, in writing, containing as well an exact defcription of &c. by him each and every room and place, by him, her, or them, made ufed for mak ufe of for the making, drying, or keeping of ftarch, as alfo of ing starch, each and every veffel or utenfil by him, her, or them, made use of for the making of ftarch, before he, she, or they, prefume to which fhall be use the fame; all which faid rooms and places, veffels and marked and utenfils, fhall be marked and numbered by, or by the direction numbered; of, the respective furveyors or fupervisors of excife who furvey the refpective makers of ftarch, to whom fuch rooms and places, veffels and utenfils, refpectively belong, at the expence of fuch respective makers; and if any fuch maker of ftarch fhall make on forfeiture use of any room or place, veffel or utenfil, for the making of of 50%. ftarch, without giving fuch account as aforefaid, or before the fame fhall have been marked and numbered as aforefaid, or shall refuse to pay for the marking and numbering the fame, he, fhe, or they fhall, for every fuch offence refpectively, forfeit and pay the fum of fifty pounds.

their boxes,

XIII. And be it further enacted, 'That, from and after the When starchfifth day of July, one thousand seven hundred and feventy-nine, makers break whenever any maker or makers of starch fhall have broken the any pieces of ftarch from his, her, or their boxes, he, she, or they, fhall starch from deliver, or cause to be delivered, to the officer of excife under they fhall dewhose survey such maker of starch fhall then be, an account in liver a partiwriting, of the true number of pieces broken from fuch box, cular account. diftinguishing, in fuch writing, the fize of the different pieces, thereof to the officer; under the different denominations following; that is to fay, large, middling, and fmall, and how many pieces of each denomination are contained in each breaking from the boxes: and on forfeiture in cafe any fuch maker of ftarch fhall neglect to deliver to fuch of 2007. officer

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