Journal of Lieutenant Isaac Bangs, May 8, 1776

Had News from England of the Resolutions of the Ministry to enforce their Measures the ensueing Summer by the Help of 25,000 New Troops from England & 20,000 Hessians, Hanoverians, Brunswickers, &c., from Germany, 12,000 of whom are destined for this place, 12,000 for Boston, 10,000 for Quebeck, & 11,000 for the Southern Provinces. These Forces are also to bring with them 27 Commissioners to grant Pardons, & to delude the People of England with a Pretence that Peaceable & honorable Terms of Accommodation are offered, but that we would not accept. Would it not have been more honourable for them, if they had any Intentions of an Accommodation, to have lain hold of the opportunity offered in the last Petition of the Congress? But this would not serve their Turn! But George must meanly beg the assistance of his Brother Robbers & Cuthroats, & by cringing & fawning to all Europe he hath been able to procure 20,000 Men, & these, with the Whole Armament of England, are to assist the Commissioners to treat with America for Peace. In the Mean Time America, seeing y^t her Terms were slighted & discovering their Intentions, hath been busied in putting herself in the best Posture of Defence that the Nature of her Circumstances would admit. The affections of her Inhabitants (which before were strongly attached to Brittain, so that the People would have taken up satisfied with almost any Terms) have been more and more aliened from Brittain, that we are now upon the Eve of declaring ourselves independent of G. Brittain, & seting up an Empire for ourselves. What will be the Consequences of this God only Knows!

In the Afternoon I visited a very agreable Young Ladie of this City, Miss ——— ——— with whom I had before had a small acquaintance, as I had, while on Guard, shewn this young Ladie & the Company with her the Civility due to Persons of their appearance, Viz., of shewing them the Works, &c. She, in her Turn, was not so ungratefull as to take no Notice of me, but as I accidentally passed the House for several Times, I observed that she seemed to Compliment me with more respect than is usual, or than I deserved; but as I was bashfull, I no more than returned the Compliment, & passed by till at length I made bold to enter the House with the Gentleman that was with me; but as he was in a great Hurry I could not tarry long, but was obliged to depart, bitterly against my will; however I gave her Intimation that I should again call in, & as I could not discover but that it would be agreable, I took this opportunity to spend an Afternoon with her. I found playing upon her Spinet, upon which she performed to admiration; her Musick, joined to an agreeable Person, gave me very favourable Ideas of my New Acquaintance. I spent the After Noon with her in her own Apartment, Reading & Chatting, &c., till about 5 o'clock, when her Mother came and asked us to Tea. The Father was Absent, but her Mother was an agreable Woman, plainly dressed. They were Germans, who soon after they were married came into this Country. I know not whether they have an Estate or not. After Tea we spent About an Hour in the same Manner as before, when I was obliged to Attend Duty & took my leave, but Not till I had provided myself with some entertainin Books from her Library.

SOURCE: Edward Bangs, Edited, Journal of Lieutenant Isaac Bangs, April 1 to July 29, 1776, pp. 32-4

Diary of Jacob Hiltzheimer, April 6, 1769

Dr. Kearsley, Colonel Jones, and W. B. Hockley drank tea with me.

SOURCE: Jacob Cox Parsons, Editor, Extracts from the Diary of Jacob Hiltzheimer, of Philadelphia, 1765-1798, p. 17

Diary of Christopher Marshall, March 1, 1775

Early this morning, departed these parts, universally lamented by the friends of slavery, but to the joy and satisfaction of the lovers of freedom, that baneful and detested weed, East India TEA, whose return is never desired or wished for by the true sons of American liberty.

SOURCE: William Duane, Editor, Passages from the Diary of Christopher Marshall, Kept in Philadelphia and Lancaster during the American Revolution, Vol. 1, 1774-1777, p. 15

Diary of Christopher Marshall, March 23, 1775

Account from New York yesterday, that Messrs. Murrays' house and store [were] shut up, and a seal put upon the latter. Thus may be seen the manly behaviour of the committee of New York, notwithstanding the opposition they met with, both in their Assembly House and public proceedings, by the enemies of our country. The committee of the county of Cumberland, New Jersey, have also published the behaviour of Silas Newcomb, Esq., respecting persisting in drinking East [India] Tea, since the first of March, agreeably to the eleventh Article of the American Congress. See Pennsylvania Gazette, No. 2413.

SOURCE: William Duane, Editor, Passages from the Diary of Christopher Marshall, Kept in Philadelphia and Lancaster during the American Revolution, Vol. 1, 1774-1777, p. 16-7

Diary of Reverend Enos Hitchcock, June 3, 1777

Wrote Home by the Post No. 4, the Field officers sent a memorial of their grieviences to the general Court —Col^o Brewer³ & I wrote to the Revd Mr. Foster— Showry—drank Tea at Col^o Marshals⁴—

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³ Samuel Brewer, of Framingham, Mass., wounded at Bunker Hill, was authorized to raise a regiment for service at Ticonderoga. He was Colonel Twelfth Massachusetts Continental Regiment, 1777-8.

⁴ Thomas Marshall, of Boston, commanded the Tenth Massachusetts Regiment.

SOURCE: Amos Perry, The Town Records of Rhode Island, Publications of the Rhode Island Historical Society, New Series, Vol. 7 (1899), p. 110

Diary of Reverend Enos Hitchcock, June 5, 1777

Bought q^r. Venison at 9^s—Col^o Hale³ dined with us upon fish & a Venison Stake—officers of the Brigade turn^d out to exercise agreable to orders—drank Tea with Major Hull—Head ake—no Prayers—fair & pleasant.

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³ Nathan Hale — not to be confounded with "the spy" of glorious memory — was Colonel of Second New Hampshire. He was afterward taken prisoner at Hubbardton, and his conduct there was much questioned. He died in captivity. His case is fully treated by Rogers in appendix 15, Hadden's Journal.

SOURCE: Amos Perry, The Town Records of Rhode Island, Publications of the Rhode Island Historical Society, New Series, Vol. 7 (1899), p. 111

Journal of Nicholas Cresswell, Thursday, July 14, 1774

An Election for Burgesses in town (their Elections are annual). There were three Candidates, the Poll was over in about two hours and conducted with great order and regularity. The Members Col. George Washington and Major Bedwater. The Candidates gave the populace a Hogshead of Toddy (what we call Punch in England). In the evening the returned Member gave a Ball to the Freeholders and Gentlemen of the town. This was conducted with great harmony. Coffee and Chocolate, but no Tea. This Herb is in disgrace amongst them at present. I have been seized with a Violent griping of pain in my bowels and obliged to leave the room very early if it still continues. I am afraid of a relapse.

SOURCE: Nicholas Cresswell, The Journal of Nicholas Cresswell 1774—1777, pp. 27-8

Journal of Sarah Eve, May 5, 1773

This morning I chanced to wake pretty early and recollecting what they told me, that unless I got up soon I should see nothing of their market as it would be over — one of their markets stood opposite to where we were, up I jumped and looked out of the window, but there was nobody in it, so to bed I went and slept until eight, which happened to be the height of the market, but I do not think there were as many people, buyers and sellers, as there would have been around a person in our market that sold nine eggs a groat! To our great mortification this morning it rained, but in the afternoon it cleared up finely. Betsey and Anna Guest, Mr. Smith and I went out a walking, we first went around, what they call "the Point" or "Governor's Walk." It is really a sweet place, the walk is I imagine near sixty feet wide, open towards the river, and on each side trees are planted of different kinds, the major portion being buttonwood, the ground is very level and the grass green. When you come to the Point, which is one-half of the way round, you turn to the left and leave the river, and walk by the side of a beautiful winding creek. The prospect from the Point is really fine, you have a good view of Bristol on the other side of the river, likewise up and down it; one arm of it just before you embraces a tract of land and makes an island two miles long; there are one or two clever looking houses upon it — I think they call it Sterling Island. After you walk some time up the creek, the walk turns toward the Town, and at the turn there stand the Barracks and Hospital. The Barracks are much better built than ours, the form being the same but a vast deal smaller; the Hospital is but an ill-looking place. The walk now leads into the upper part of the Main or Market Street. As we entre'd the Town we stopt at a house to speak to somebody, we there saw a woman that was between fifty and sixty years of age under inoculation. The court-house stands in the middle of the street, but it is rather a distress't looking building. They have a market at this end of the street which is larger than the other, but not so much used. There are several good houses in this place. Prom Market street we went out at the side of the Town to look at the Church which is a pretty neat little building enough, with a kind of a steeple or bellfery to it. We now turned down towards the River and walked along what they call the green bank near which the Governor lives. We then went home and drank Tea, after which we walked to see the Spa, which I fancy is about half a mile from the Town. The place looked dreadfull, more like a tanpit than anything else; there was a thick chocolate-coloured scum over it, but when you blow this on one side the water is clear and I think tastes inky; they told me it would iron mould linen if wet with it, I try'd it but it had not that effect. We went into town another way, so I have now been over the greatest part of the place, which I think might be termed an epitome of Town and Country; every house has a large garden, and the trees are almost as thick in the streets as the posts are in ours. It is really excessively pleasant and pleased me much, but put me in mind of the building of Solomon's Temple, as we scarce heard the sound of a hammer the whole time we were in the place. However, I think a person of a social and contemplative turn, could not find a spot where they could indulge both better than in Burlington.¹

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¹ We can to-day recognize the truth of this description of Burlington in colonial days, for it is true, as Henry Armitt Brown has beautifully expressed it, that "the life of old Burlington has been a modest one. She sings no epic-song of hard-fought fields and gallant deeds of arms; she tells no tales of conquest, of well-won triumphs, of bloody victories. Seated in smiling meadows, and guarded by the encircling pines, her days have been full of quietness and all her paths of peace. The hand of Time has touched her forehead lightly. The centuries have flown by so softly that she has hardly heard the rustle of their wings. The stream of years has flowed before her feet as smoothly as the broad bosom of her own great river by whose banks she dwells."

SOURCE: “Extracts from the Journal of Miss Sarah Eve,” The Pennsylvania Magazine of History and Biography, Vol. 5, No. 1 (1881), pp. 33-5

Journal of Sarah Eve, May 7, 1773

This morning I called to see Mrs. Smith, and then went home with Mrs. Clifford in their carriage, and had the pleasure of finding all very well. My sister had staid with Mama the time I had been absent. In the afternoon Mrs. Campbell and Mrs. January drank Tea with us.

SOURCE: “Extracts from the Journal of Miss Sarah Eve,” The Pennsylvania Magazine of History and Biography, Vol. 5, No. 1 (1881), p. 36

Journal of Sarah Eve, March 12, 1773

A pleasant day, but windy. Mrs. Clifford and Fanny dined with us. After dinner Mama went up with Mrs. C. to her garden: the peas that were planted under the glasses are up, and they say, look beautifully. I never once thought of it before I heard Mrs. Clifford mention it, why such an exemplary man as Mr. Duché¹ should sit every day and have his hair curl'd and powder'd by a barber. Since, I have thought about it greatly, and would like to hear his sentiments on this subject. But, my dear ma'am, what would a Parson be without powder, it is as necessary to him as to a soldier, for it gives a more significant shake to his head, and is as priming to his words & looks. As to having his hair curled, he perhaps thinks it of little or no consequence, since curled or uncurled locks will turn so gray, or perhaps he may look upon it as more humiliating to wear his own hair than a wig, as then his head must serve as a block on which the barber must dress it.

In the evening Nancy & Hannah Mitchell came up to see us. I ask Rose's pardon, I really came near forgetting we had the pleasure of seeing her black lady-ship in the afternoon, but as our girl was not at home we could not prevail upon her to stay to Tea. "Farewell, my dear missey, my love to ye girl, d'ye hear !"

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¹ The Rev. Jacob Duché, senior assistant minister of the United Churches, Christ Chureh and St. Peters. For sketch see Pennsylvania Magazine, vol. ii. p. 58.

SOURCE: “Extracts from the Journal of Miss Sarah Eve,” The Pennsylvania Magazine of History and Biography, Vol. 5, No. 1 (1881), pp. 26-7

Journal of Sarah Eve, March 27, 1773

A fine day, but still windy. In the morning I went over to Mrs. Stainforth's and staid with her until dinner time. We had the pleasure of Mr. Clifford's company to dine with us. In the afternoon Mr. & Mrs. Garriguse, Hannah Mitchell, Mr. Roberts, Mr. Rush (bless me, what a girl, Mr. Rush should have been set down first, I am sure, but now it is too late), and Mr. J. Giles drank Tea with us.

SOURCE: “Extracts from the Journal of Miss Sarah Eve,” The Pennsylvania Magazine of History and Biography, Vol. 5, No. 1 (1881), p. 28

Journal of Lieutenant Ebenezer Denny, January 4, 1782

Joined the troops under General Green at Round O, in the State of South Carolina. Moved to Pond-Pond; here we lay some time. Rice farms around this neighborhood—the fields almost all under water; immense quantities of ducks; excellent sport at times. Planters return to their homes live in style. Army change their ground; march to Ashley. Was on picket the night before we reached Ashley; got exceedingly wet—it rained all night. Marched next morning in wet clothes twelve miles, to Ashley, exposed to very hot sun; laid up with fever carried to hospital; as soon as able, returned to camp. Hospital very disagreeable place—all sick, and some continually dying. Attendance good; surgeons very kind; furnished with some stores, sugar, tea and molasses. Continued weak and unfit for duty for some weeks. Ashley a very good position—ground high and dry; but it is now midsummer and sickly season. Men die very fast; lost several valuable officers. Ashley river low; full of alligators.

SOURCE: J. B. Lippincott & Co., Publisher, The Record of the Court at Upland, in Pennsylvania. 1676 to 1681. And a Military Journal Kept by Major E. Denny, 1781 to 1795, p. 250

Journal of Sarah Eve, February 1, 1773

I dined at Mr. Clifford's and indeed staid a few days with them, had called to congratulate them on the birth of a daughter. In the afternoon Anna and I went out to look for some Calico for Mrs. Smith, we were to return immediately, but instead of that, we staid and drank Tea with Betsey Guest, — sad girls, sad girls! — but we really could not help it, our cloaks and bonnets were taken off by force, and locked up — but that was from our desire, as we found they were determined to keep us, we begged they would secure them, which they accordingly did; — worse and worse! — worse and worse!

SOURCE: “Extracts from the Journal of Miss Sarah Eve,” The Pennsylvania Magazine of History and Biography, Vol. 5, No. 1 (1881), p. 24

Journal of Sarah Eve, February 10, 1773

Cloudy and rather warm. Spent the morning very happily. In the afternoon we received a formal invitation from Mrs. Stretch to drink Tea with her at her new house, to which Hannah and myself comply'd with cheerfulness. We stept into Mrs. Parish's for a moment, and then went to Mrs. Stretch's. We were much pleased with our visit & her new house: the neatness and proportions of the furniture corresponding so well with the size of the house, that here one may see elegance in miniature — I don't mean the elegance of a palace, but of simplicity which is preferable — the one pleases the eye but flatters vanity, the other pleases the judgment and cherishes nature. As I walked through this home I could not help saying this surely might be taken for the habitation of Happiness!

Isabel & my brothers came to town for me, & we returned between seven and eight o'clock.

SOURCE: “Extracts from the Journal of Miss Sarah Eve,” The Pennsylvania Magazine of History and Biography, Vol. 5, No. 1 (1881), pp. 24-5

Journal of Samuel Curwen, May 11, 1775

Col. Caswell was innoculated for the small pox. Mr. Lee again repeated his advice of my going to London. Dined with J. B. Smith; rode with him to his farm six miles out. Drank tea with Mr. Lee and Startin.

SOURCE: George Atkinson Ward, Journal and Letters of the Late Samuel Curwen, Judge of Admiralty, etc., An American Refugee in England from 1775 to 1784, p. 28

Journal of Dr. James Thatcher, January 1775

At the precise period when my medical studies and education are completed, under the patronage of Dr. Abner Hersey of Barnstable, and I am contemplating the commencement of a new career in life, I find our country about to be involved in all the horrors of a civil war. A series of arbitrary and oppressive measures, on the part of the mother country, has long been advancing to that awful crisis, when an appeal to the power of the sword becomes inevitable. The event of this mighty struggle i

s to decide an affair of infinite magnitude, not merely as it respects the present generation, but as it will affect the welfare and happiness of unborn millions. The great fundamental principle, in the present controversy, is the right which is claimed by the Parliament of Great Britian, to exercise dominion, as the only supreme, and uncontrollable legislative power over all the American Colonies. "Can they make laws to bind the colonies in all cases whatever; levy taxes on them without their consent; dispose of the revenues, thus raised, without their control; multiply officers at pleasure, and assign them fees, to be paid without, nay, contrary to and in direct violation of acts of our Provincial Assemblies and approved by the crown? Can they enlarge the power of admiralty courts; divert the usual channels of justice; deprive the colonists of trial by a jury of their countrymen; in short, break down the barriers which their forefathers have erected against arbitrary power, and enforce their edicts by fleets and armies." Then indeed are we reduced to a state of abject slavery; and all resistance to acts of Parliament may justly be called by the name of treason and rebellion. "The people of these colonies consider themselves as British subjects, entitled to all the rights and privileges of Freemen. It is inseparably essential to the freedom of a people, and the undoubted right of Englishmen, that no taxes be imposed on them but with their own consent, given personally or by their representatives. From their local circumstances, the colonies cannot be represented in the house of commons of Great Britain; the only representatives of the people of the colonies are the persons chosen therein by themselves; and no taxes ever can be constitutionally imposed on them, but by their respective legislatures." All acts of Parliament therefore, for raising a revenue in America, are considered as depriving us of our property, without our consent, and consequently as a palpable infringement of our ancient rights and privileges. They are unconstitutional and arbitrary laws, subversive of the liberties and privileges secured to us by our royal charters. It is not consistent with the principles which actuate the American people, ever tamely to submit to such a degrading system of government; not however from a want of loyalty to our king, nor from an undue impatience of subordination or legal restraint; for in a quiet submission and demeanor to constitutional authority, and in zeal and attachment to our king, we dare to vie with any of our fellow subjects of Great Britain; but it is an innate love of liberty, and our just rights, that impels us to the arduous struggle. In no country, it is asserted, is the love of liberty more deeply rooted, or the knowledge of the rights inherent to freemen more generally diffused, or better understood, than among the British American Colonies. Our religious and political privileges are derived from our virtuous fathers; they were inhaled with our earliest breath; and are, and will I trust ever be, implanted and cherished in the bosom of the present and future generations. These are the prevalent sentiments in New England at this eventful crisis, and all the other provinces, Georgia excepted, are known to be in unison with us in the resolution, to oppose with all our power every violation of our just rights and privileges. We are not however authorized, even in the most glorious of causes, to expect a perfect unanimity among a people. Numerous are the springs of men's actions; and diversity of sentiment and views are characteristic of human nature. Accordingly we find a small minority in our country who are inimical to the common cause, and who are continually opposing every proceeding of the majority. These people are doubtless actuated by various motives; a few, comparatively, influenced by principle; some by a spirit of timidity, or the absurd doctrine of passive obedience and non-resistance; others, from the strength of their passions, and weakness of judgment, are biassed and led astray by designing demagogues. There are, however, those who are vile enough to prostrate all honor and principle with the sordid view of office and preferment,

"For 'tis their duty, all the learned think,

T'espouse that cause by which they eat and drink."

Those disaffected individuals, who still adhere to the royal cause, have received the epithet of Tories; the very name is extremely abhorrent to the people in general, and they are subjected to such rigorous discipline as to prevent them from doing injury to the great cause of our country. The great majority of the people are happily united in the resolution to oppose, to the uttermost, the wicked attempts of the English cabinet. This class of people have assumed the appellation of Whigs; but by our enemies are stigmatized by the name of Rebels. If, as we affirm, the British government have ceased to rule agreeably to the principles of our constitution, and our royal charter, and have assumed to themselves the high prerogative of despotic sway, then are we absolved from our allegiance and duties as British subjects. A contract abrogated by one party can no longer be binding on the other. If we are menaced with royal power and authority, we justify ourselves in defending our indefeasible rights against despotism and tyrannical oppression. Cowards alone will bend to unjust power, and slaves and sycophants only will yield both soul and body to the disposal of tyrannical masters. Should our efforts, under God, be crowned with the desired success, we shall obtain the honor of rescuing ourselves and posterity from vassalage; but if compelled to succumb under royal power, then will ours be the rebel's fate, the scaffold and the gibbet will be glutted with their devoted victims. We cannot justly be accused of a rash precipitance of proceeding; for petitions and memorials, couched in the most loyal and humble language, have been at various periods presented to our royal sovereign, and his parliament, praying for a redress of grievances; but they are deaf to all our complaints and supplications, and the coercive arm of power is suspended over us, threatening implacable vengeance.

Among the odious acts of the British Parliament they passed one which imposed a duty on the article of tea, and several cargoes of this commodity were shipped to America to obtain the duty and a market. On the arrival of the tea ships at Boston great indignation was excited among the people; town meetings were called to devise some legal measures to prohibit the landing of the odious article. It was universally understood that if the tea was once landed, and stored, it would by some means come to a market and the duty to the government would be secured. In order to defeat this object a number of persons in disguise entered the ships at the wharves, broke open 342 chests of tea, and discharged their contents into the water at the dock. This was on the 16th December, 1773. When intelligence of this summary proceeding reached England, it was condemned by the government as enormously criminal. They menaced our Province with the most exemplary vengeance, and Parliament soon passed the Boston Vindictive Port Bill as a part of their coercive system, so that merely the name of tea is now associated with ministerial grievances, and tea drinking is almost tantamount to an open avowal of toryism. Those who are anxious to avoid the odious epithet of enemies to their country, strictly prohibit the use of tea in their families, and the most squeamish ladies are compelled to have recourse to substitutes, or secretly steal indulgence in their favorite East India beverage.

SOURCE: James Thatcher, M.D., A Military Journal during the American Revolutionary War, from 1775 to 1783, pp. 9-13

Journal of Nicholas Cresswell, Sunday, May 22, 1774

Alexandria. This is a small Village of about five houses. All Planters except Knox and Bayley, who keep a store. (What they call stores in this country are Shops in England.) In the afternoon drank Tea with Captn. Knox and Mr. Wallace (Knox and Bayley's Clerk) at Colonel Harrison's. Captn. Knox introduced me to every house in the Village. The people are remarkably civil and obliging, appear to live very well, and exceedingly happy.

SOURCE: Nicholas Cresswell, The Journal of Nicholas Cresswell 1774—1777, p. 17

Journal of Nicholas Cresswell, Thursday, May 26, 1774

Waiting for an opportunity to go to Alexandria by water, but I believe Captn. Knox does everything in his power to disappoint me, for fear I should go away. Drank Tea at Mrs. Leftwich's.

SOURCE: Nicholas Cresswell, The Journal of Nicholas Cresswell 1774—1777, p. 18

Diary of Christopher Marshall, March 23, 1774

Account of [the] destruction of tea in Boston reached London about [the] 20th of January, and our tea ship sent back arrived at Dover the 25th same month.

SOURCE: William Duane, Editor, Passages from the Diary of Christopher Marshall, Kept in Philadelphia and Lancaster during the American Revolution, Vol. 1, 1774-1777, p. 5

The Tea Act, May 10, 1773

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