An act act to allow a drawback of the duties of customs
on the exportation of tea to any of his Majesty’s colonies or plantations in
America; to increase the deposit on bohea tea to be sold at the India Company’s
sales; and to impower the commissioners of the treasury to grant licences to
the East India Company to export tea duty-free.
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 the 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,
penalties, and forfeitures, as any drawback or allowance was then 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 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 sold 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 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 licence, 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 was 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 re-enacted 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 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,) 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 be made as
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 united 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 same, deposit with the said united company, or such clerk or
officer as the said united company shall appoint to receive the same, 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 same having been put up 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
an 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 that some provision should be made to permit the said company, in
certain cases, to export tea, on their own account, to the British plantations
in America, or to foreign parts, without exposing 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 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 quantity of licences to the said united company, to take out of
their warehouses such quantity or quantities 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-house, 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
forfeitures, as tea exported to the like places was liable to before the
passing 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 of 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
licence or licences shall be granted, there will be left remaining in the
warehouses of the said united company, a quantity of tea not less than ten
millions of pounds weight; any thing herein, or in any other act of parliament,
contained to the contrary thereof notwithstanding.
SOURCE: Charles Eyer
and Andrew Strahan, Publishers, A Collection of Statutes Concerning the
Incorporation, Trade and Commerce of the East India Company, and the Government
of British Possessions in India with the Statues of Piracy, pp. 187-90