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Master of vessel with tobacco from Great Britain, America, or west Indies, to be liver the manifest thereof to the collector,
who is to give it to the landwaiter,
penalty on such master 100l.
and the tobacco liable to alien’s duty.
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VII. And be it further enacted, That every master, commander, or other person or persons taking charge of any ship or vessel, having tobacco which shall have been leaden on board at any pen or place whatsoever in Great Britain, or any of his Majesty’s plantations in America, or the West Indies, shall upon his arrival at his port of discharge in this kingdom, and at the time that he makes his report of his ship at the custom-house, deliver to the collector of the said port, who is hereby required, and directed to deliver the same to the land-waiters appointed for the delivery of such ship or vessel, the manifest or content of the lading of his ship or vessel, which he received from the collector, comptroller, or other officer of the customs, at the port or other place where he took in his lading; and if any master, commander, or other person or persons, taking charge of any such ship or vessel, shall neglect or refuse to deliver such manifest or content to the collector of the port, at the time he makes his report of his ship at the custom-house at the port of his discharge, he and they shall forfeit the sum of one hundred pounds, and it shall and may be lawful for any officer of the revenue to seize and detain such ship until the said sum of one hundred pounds shall be paid; and all such tobacco so imported or brought into this kingdom, shall be subject and liable to the same duties as tobacco not of the growth of produce of Great Britain, North America, or the British plantations.
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