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Stock account of chicory received into and delivered out of the warehouse.
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14. The proper officer of Excise shall enter and keep in a book a stock account of all chicory which shall be received into the warehouse of any dryer thereof, and of the quantity thereof which shall from time to time be delivered out of such warehouse; and it shall be lawful for any officer of Excise at any time, and from time to time whenever he shall think fit, to weigh and take an account of all chicory which shall then remain in such warehouse; and the said dryer is hereby required, with his servants and workmen, to give all necessary aid and assistance to the officer of Excise in the weighing and taking such account thereof; and if upon any such weighing and taking of account it shall be found that the quantity of chicory which shall then be in such warehouse is less than the quantity which ought to remain therein, according to the balance of the entries contained in the stock account kept by the officer as before directed, such dryer shall be deemed to have removed the quantity which shall be so found to be the deficiency in the stock, without the duty having been charged thereon, and thereupon the officer shall enter in his book the amount of the duty upon such deficiency as a charge against the dryer, and such dryer shall forfeit the sum of two hundred pounds: Provided always, that the said penalty shall not be deemed to be incurred if the amount of such deficiency of stock shall not exceed two per centum on the whole quantity of chicory which shall have been received into such warehouse since the last preceding taking and balancing of the stock, in addition to the quantity then remaining therein, or, if there shall have been no former taking and balancing of stock, then on the whole quantity which shall have been at any time and from time to time received into such warehouse.
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