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

The Indemnity Act — better known as “The Tea Act”, July 2, 1767

An Act for Taking Off the Inland Duty of One Shilling per Pound Weight upon All Black and Singlo Teas Consumed in Great Britain; and for Granting a Drawback upon the Exportation of Teas to Ireland and the British Dominions in America, for a Limited Time, upon Such Indemnification to Be Made in Respect Thereof by the East India Company, as Is Therein Mentioned; for Permitting the Exportation of Teas in Smaller Quantities Than One Lot to Ireland, or the Said Dominions in America; and for Preventing Teas Seized and Condemned from Being Consumed in Great Britain.

WHEREAS by an act of Parliament made in the eighteenth year of the reign of his late Majesty King George the Second, entitled, 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; an inland duty of one shilling per pound weight avoirdupois, and in that proportion for a greater or lesser quantity, was imposed and charged upon all tea to be sold in Great Britain; and also a further duty of twenty-five pounds for every one hundred pounds of the gross price at which such teas should be sold at the public sales of the united company of merchants of England trading to the East Indies, and proportionably for a greater or lesser sum; which duties were to commence from the twenty-fourth day of June, one thousand seven hundred and forty-five, over and above all customs, subsidies, and duties, payable to his Majesty for the same, upon importation thereof, to be paid in manner as in the said act is directed; and whereas by an act of Parliament made in the twenty-first year of his said late Majesty’s reign, tea was allowed to be exported from this kingdom to Ireland and his Majesty’s plantations in America without payment of the said inland duties; and whereas the taking off the said inland duty of one shilling per poundweight upon black and singlo teas, granted by the said act, and the allowing, upon the exportation of all teas which shall be exported to Ireland and his Majesty’s plantations in America, the whole of the duty paid upon the importation thereof into this kingdom, appear to be the most probable and expedient means of extending the consumption of teas legally imported within this kingdom, and of increasing the exportation of teas to Ireland and to his Majesty’s plantations in America, which are now chiefly furnished by foreigners in a course of illicit trade; and whereas the united company of merchants of England trading to the East Indies are willing and desirous to indemnify the public, in such manner as is hereinafter provided, with respect to any diminution of the revenue which shall or may happen from this experiment. We, your Majesty’s most dutiful and loyal subjects, the Commons of Great Britain in Parliament assembled, do therefore most humbly beseech 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 for and during the space of five years, to be computed from the fifth day of July, one thousand seven hundred and sixty-seven, the said inland duty of one shilling per poundweight upon teas shall not be paid for or in respect of any bohea, congo, souchong, or pekoe teas, commonly called black teas, or any teas known by the denomination of singlo teas, which shall be cleared for consumption within Great Britain, out of the warehouses of the united company of merchants of England trading to the East Indies, or their successors; but that all such teas so to be cleared, whether the same have been already, or shall be hereafter, sold by the said company, or their successors, shall be and are hereby freed and discharged during the said term from the said inland duty.

II. And it is hereby further enacted by the authority aforesaid, that for and during the like space of five years, to be computed from the fifth day of July, one thousand seven hundred and sixty-seven, there shall be drawn back and allowed for all teas exported from this kingdom as merchandise to Ireland, or any of the British colonies or plantations in America, the whole duties of customs payable 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 is now 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 this act (except in such cases as are otherwise provided for by this act).

III. Provided always, and it is hereby enacted by the authority aforesaid, that the drawback allowed by this act shall not be paid or allowed for any teas which shall not be exported directly from the warehouse or warehouses wherein the same shall be lodged, pursuant to the directions of an act made in the tenth year of the reign of his late Majesty King George the First.

IV. And, for making good any diminution which may happen in the revenues of customs and excise by the discontinuance of the said duty and the allowance of the said drawback during the term aforesaid, be it enacted by the authority aforesaid, that on or before the first day of September, one thousand seven hundred and sixty-eight, and on or before the first day of September in each of the four succeeding years, a true and exact account shall be taken, slated, and made up by the proper officers of the customs and excise, respectively, of the net produce of all the duties of customs for and in respect of teas sold by the said company, or their successors, and also of the net produce of the duties of excise upon teas cleared out of the warehouses belonging to the said company, or their successors, within the year, ending the fifth day of July immediately preceding the taking, stating, and making up, such account; and that a sum, which shall be equal to the annual net produce of the duties of customs paid upon the importation of teas which were exported to Ireland and the British colonies and plantations in America, upon an average for five years preceding the fifth day of July, one thousand seven hundred and sixty-seven, shall be deducted from the total of the net produce, so stated, of the said duties of customs and excise in the said account, for the year ending the said fifth day of July, one thousand seven hundred and sixty-eight, and for each of the said four succeeding years, respectively; and if, after such deduction shall have been made, the remaining sum shall not amount to such a sum as shall be equal to the annual net produce of all the duties of customs for and in respect of teas sold by the said company; and also to the annual net produce of the duties of excise upon teas cleared out of the warehouses of the said company on an average for five years preceding the said fifth day of July, one thousand seven hundred and sixty-seven; then, and in every such case, from time to time, as often as such case shall so happen, the said company, or their successors, within forty days after a copy of such yearly account respectively shall have been delivered to their chairman, deputy chairman, secretary, cashier, or accomptant [accountant] general shall advance and pay, for every such year, respectively, into the receipt of his Majesty’s exchequer, for his Majesty’s use, such sum of money as shall, with the monies remaining in such respective annual account after the deduction aforesaid shall have been made, amount to such a sum as shall be equal to the annual net produce of all the said duties of customs and excise upon teas, on the said average of five years preceding the said fifth day of July, one thousand seven hundred and sixty-seven; so as the money to be paid by the said company, or their successors, in pursuance of this act, shall not, in any one of the said five years, exceed such a sum as shall be equal to the annual net amount of the said inland duty of one shilling per pound weight upon teas cleared from the warehouses of the said company for consumption within Great Britain; and also to the annual net amount of the duties of customs paid on the importation of teas which were exported to Ireland and the British colonies and plantations in America upon an average for five years preceding the said fifth day of July, one thousand seven hundred and sixty-seven.

V. And be it further enacted by the authority aforesaid, that in case the said united company of merchants of England trading to the East Indies, or their successors, shall make failure in any of the payments hereby directed, required, or appointed to be made into the receipt of his Majesty’s exchequer, in the manner, or on or before the respective times herein before limited or appointed for that purpose; that then, from time to time, as often as such case shall so happen, the money, whereof such failure in payment shall be made, shall and may be recovered to his Majesty’s use, by action of debt, or upon the case, bill, suit, or information, in any of his Majesty’s courts of record at Westminster; wherein no essoin, protection, privilege, or wager of law shall be allowed, or any more than one imparlance; in which action, bill, suit, or information, it shall be lawful to declare that the said united company of merchants of England trading to the East Indies, or their successors, are indebted to his Majesty the monies of which they shall have made default in payment, according to the form of this statute, and have not paid the same, which shall be sufficient; and in or upon such action, bill, suit, or information, there shall be further recovered to his Majesty’s use, against the said united company of merchants of England trading to the East Indies, or their successors, damages, after the rate of twelve pounds per centum per annum, for the respective monies so unpaid, contrary to this act, together with full costs of suit; and the said united company, and their successors, and all their stock, funds, and all other their estate and property whatsoever and wheresoever shall be and are hereby made subject and liable to the payment of such monies, damages, and costs.

VI. And be it further enacted by the authority aforesaid, that all the monies which shall be paid into the receipt of his Majesty’s exchequer in pursuance of this act shall be applied to such uses and purposes, and in such proportions, as the present duties on teas are now made applicable.

VII. And whereas by an act made in the twenty-first year of the reign of his late Majesty, entitled, An act for permitting tea to be exported to Ireland, and his Majesty’s plantations in America, without paying the inland duties charged thereupon by an act of the eighteenth year of his present Majesty’s reign; and for enlarging the time for some of the payments to be made on the subscription of six millions three hundred thousand pounds, by virtue of an act of this session of Parliament, it is enacted, that from and after the first day of June, one thousand seven hundred and forty-eight, no tea should be exported to the kingdom of Ireland, or to any of his Majesty’s plantations in America, in any chest, cask, tub, or package whatsoever, other than that in which it was originally imported into Great Britain, nor in any less quantities than in the entire lot or lots in which the same was sold at the sale of the said united company, under the penalty of the forfeiture of such tea and the package containing the same; and whereas the prohibiting the exportation of tea in any less quantity than one entire lot has been very inconvenient to merchants and traders and tends to discourage the exportation of tea to Ireland, and the said colonies; be it therefore enacted by the authority aforesaid, that from and after the fifth day of July, one thousand seven hundred and sixty-seven, the said recited clause shall be, and is hereby, repealed.

VIII. And be it further enacted by the authority aforesaid, that from and after the said fifth day of July, one thousand seven hundred and sixty-seven, no tea shall be exported to the kingdom of Ireland, or to any of his Majesty’s plantations in America, in any chest, cask, tub, or package whatsoever other than that in which it was originally imported into Great Britain; nor in any less quantity than the whole and entire quantity contained in any chest, cask, tub, or package in which the same was sold at the public sale of the united company of merchants of England trading to the East Indies; under the penalty of the forfeiture of such tea, and the package containing the same, which shall and may be seized by any officer of the customs; and such forfeiture shall be recovered and applied in such and the same manner, as any of the penalties or forfeitures mentioned in the said act, made in the twenty-first year of the reign of his late Majesty, are thereby directed to be recovered and applied; and all tea exported under the authority of this act is hereby freed and discharged from the payment of the inland duties of excise, in such and the same manner, and shall be subject to the same rules and regulations, as are mentioned, appointed, and prescribed by the said act, in relation to tea exported by virtue thereof.

IX. And be it enacted by the authority aforesaid, that from and after the twenty-fourth day of July, one thousand seven hundred and sixty-seven, all teas which shall be seized and condemned for being illegally imported, or for any other cause, shall not be sold for consumption within this kingdom, but shall be exported to Ireland, or to the British colonies in America; and that no such teas, after the sale thereof, shall be delivered out of any warehouse belonging to his Majesty, otherwise than for exportation as aforesaid, or be exported in any package containing a less quantity than fifty pounds weight; which exportation shall be made in like manner, and under the same rules, regulations, penalties, and forfeitures, except in respect to the allowance of any drawback, as are by this act prescribed, appointed, and inflicted in relation to the exportation of teas sold by the said company; and upon the like bond and security as is required by the said act made in the twenty-first year of the reign of his late Majesty King George the Second, to be approved of by the commissioners of the customs or excise in England for the time being, or any three of them, respectively, or by such person or persons as they shall respectively appoint for that purpose.

X. And be it further enacted by the authority aforesaid, that if any action or suit shall be commenced against any person or persons for anything by him or them done or executed in pursuance of this act, the defendant or defendants in such action or suit shall and may plead the general issue, and give this act, and the special matter, in evidence, at any trial to be had thereupon; and that the same was done in pursuance and by the authority of this act; and if afterwards a verdict shall pass for the defendant or defendants, or the plaintiff or plaintiffs shall become nonsuited, or discontinue his, her, or their action or prosecution, or judgment shall be given against him, her or them, upon demurrer, or otherwise, then such defendant or defendants shall have treble costs awarded to him or them against such plaintiff or plaintiffs.

SOURCES: Townshend Acts, Indemnity Act Text, American History Central, accessed June 2, 2026; An abstract of the act can be found in       Felix Flügel, Documents Relating to American Economic History 1651-1820, p. 78-82