Townshend Acts
The Revolutionary War in America was the result of a series of acts levied against the colonists by the English Parliament. One of these measures, the Townshend Acts, not only contributed to the American Revolution but precipitated the boston massacre as well.
In 1767 Parliament decided to reduce the property tax in England. To compensate for the deficit, Charles Townshend, chancellor of the exchequer, proposed legislation that would raise revenue from various taxes directed at the colonists. These laws, called the Townshend Acts, imposed duties on the importation of such articles as lead, glass, paint, tea, and paper into the colonies. The money collected from the colonists was to be applied to the payment of wages of English officials assigned to the colonies.
In addition to the taxes, the acts also provided for the maintenance of the American Board of Customs Commissioners in Boston. A third aspect of the legislation involved the disbanding of the New York legislature. This assembly had staunchly opposed and refused to accept the Quartering Act of 1765, and all its meetings were suspended until it complied with the unpopular act.
Antagonism between the colonists and English officials over the Townshend Acts increased, and English troops were sent to quell disturbances. Agitation continued, and on March 5, 1770, the Boston Massacre occurred when English soldiers fired into a crowd of hostile colonists, killing five men.
The colonists drafted nonimportation agreements and boycotted English goods. English merchants felt the loss of revenue, and in 1770 the Townshend Acts were repealed with the exception of a tax on tea. This tax, retained to reaffirm the right of Parliament to levy taxes on the colonists, led to the Boston Tea Party.
Further readings
Knight, Carol Lynn H. 1990. The American Colonial Press and the Townshend Crisis, 1766–1770: A Study in Political Imagery. Lewiston, Mass.: E. Mellen Press.
Thomas, Peter David Garner. 1987. The Townshend Duties Crisis: The Second Phase of the American Revolution, 1767–1773. New York: Oxford Univ. Press.
Cross-references
Boston Massacre Soldiers; Stamp Act; "Townshend Acts" (Appendix, Primary Document).
Townshend Acts
Parliament wasted little time in attempting to reassert its authority over the colonies. Between June 15 and July 2, 1767, it enacted four measures to raise revenue to pay the salaries of British governors and other officials in the colonies so that these officials would be independent of the colonial legislatures, which had been paying their salaries. The statutes came to be known as the Townshend Acts after Charles Townshend, the chancellor of the exchequer, who sponsored them.
The Townshend Acts accomplished four things. One act suspended the New York legislature until it complied with the Quartering Act of 1765, which required legislatures to house and provide supplies to British troops stationed in the colonies. Another act imposed import duties on tea, lead, paper, paint, and glass, while a third act allowed tea to be imported to the colonies free of the taxes that were levied in Great Britain. The fourth act restructured the customs service in the colonies, placing its headquarters in Boston.
As with the Stamp Act, the colonies met the new legislation with widespread opposition. The colonists saw the acts as a threat to their rights to govern themselves and levy taxes through colonial legislatures. Angry colonists threatened customs collectors and evaded the duties, while colonial merchants refused to import British goods. The situation in Boston escalated, culminating in the boston massacre on March 5, 1770, in which five men were killed.
On the same day as the massacre, Parliament repealed all the import duties except that on tea, lifted the requirements of the Quartering Act, and ordered the removal of troops from Boston. Nevertheless, the Townshend Acts had had devastating effects on relations between the British government and the colonies. Colonists continued to argue that taxation without representation was not legitimate and began to discuss the necessity of political independence.
Townshend Acts
An Act for Restraining and Prohibiting the Governor, Council, and House of Representatives of the Province of New York, until Provision Shall Have Been Made for Furnishing the King's Troops with All the Necessaries Required by Law, from Passing or Assenting to Any Act of Assembly, Vote, or Resolution for Any Other Purpose
Source: Danby Pickering, ed., The Statutes at Large from Magna Carta to the End of the Eleventh Parliament of Great Britain, Anno 1761: Continued, vol. 27 (1768), pp. 505–512.
[CHAPTER 1]
Whereas an act of Parliament was made in the fifth year of his present Majesty's reign, entitled, An act to amend and render more effectual, in his Majesty's dominions in America, an act passed in this present session of Parliament, entitled, An act for punishing mutiny and desertion and for the better payment of the army and their quarters; wherein several directions were given, and rules and regulations established and appointed for the supplying his Majesty's troops in the British dominions in America with such necessaries as are in the said act mentioned during the continuance thereof, from the twenty-fourth day of March, one thousand seven hundred and sixty-five, until the twenty-fourth day of March, one thousand seven hundred and sixty-seven; and whereas the House of Representatives of his Majesty's province of New York in America have, in direct disobedience of the authority of the British legislature, refused to make provision for supplying the necessaries and in the manner required by the said act; and an act of assembly hath been passed within the said province for furnishing the barracks in the cities of New York and Albany with firewood and candles, and the other necessaries therein mentioned, for his Majesty's forces inconsistent with the provisions and in opposition to the directions of the said act of Parliament; and whereas by an act made in the last session, entitled, An act to amend and render more effectual, in his Majesty's dominions in America, an act passed in this present session of Parliament entitled, An act for punishing mutiny and desertion, and for the better payment of the army and their quarters, the like directions, rules, and regulations were given and established for supplying with necessaries his Majesty's troops within the said dominions during the continuance of such act, from the twenty-fourth day of March, one thousand seven hundred and sixty-six, until the twenty-fourth day of March, one thousand seven hundred and sixty-eight; which act was, by an act made in this present session of Parliament, entitled, An act for further continuing an act of the last session of Parliament entitled, An act to amend and render more effectual, in his Majesty's dominions in America, an act passed in this present session of Parliament entitled, An act for punishing mutiny and desertion, and for the better payment of the army and their quarters, further continued until the twenty-fourth day of March, one thousand seven hundred and sixty-nine. In order therefore to enforce within the said province of New York the supplying of his Majesty's troops with the necessaries and in the manner required by the said acts of Parliament, may it 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 from and after the first day of October, one thousand seven hundred and sixty-seven, until provision shall have been made by the said assembly of New York for furnishing his Majesty's troops within the said province with all such necessaries as are required by the said acts of Parliament, or any of them, to be furnished for such troops, it shall not be lawful for the governor, lieutenant governor, or person presiding or acting as governor or commander in chief, or for the council for the time being, within the colony, plantation, or province of New York in America, to pass, or give his or their assent to, or concurrence in, the making or passing of any act of assembly; or his or their assent to any order, resolution, or vote in concurrence with the House of Representatives for the time being within the said colony, plantation, or province; or for the said House of Representatives to pass or make any bill, order, resolution, or vote (orders, resolutions, or votes for adjourning such house only, excepted) of any kind, for any other purpose whatsoever; and that all acts of assembly, orders, resolutions, and votes whatsoever, which shall or may be passed, assented to, or made contrary to the tenor and meaning of this act after the said first day of October, one thousand seven hundred and sixty-seven, within the said colony, plantation, or province before and until provision shall have been made for supplying his Majesty's troops with necessaries as aforesaid, shall be and are hereby declared to be null and void, and of no force or effect whatsoever.
CHAPTER 2
Provided nevertheless, and it is hereby declared to be the true intent and meaning of this act that nothing herein before contained shall extend, or be construed to extend, to hinder, prevent, or invalidate the choice, election, or approbation of a speaker of the House of Representatives for the time being within the said colony, plantation, or province.
An Act for Granting Certain Duties in the British Colonies and Plantations in America; for Allowing a Drawback of the Duties of Customs upon the Exportation from This Kingdom of Coffee and Cocoa Nuts of the Produce of the Said Colonies or Plantations; for Discontinuing the Drawbacks Payable on China Earthenware Exported to America; and for More Effectually Preventing the Clandestine Running of Goods in the Said Colonies and Plantations
[CHAPTER 1]
Whereas it is expedient that a revenue should be raised in your Majesty's dominions in America for making a more certain and adequate provision for defraying the charge of the administration of justice and the support of civil government in such provinces where it shall be found necessary; and towards further defraying the expenses of defending, protecting, and securing the said dominions; we, your Majesty's most dutiful and loyal subjects, the Commons of Great Britain in Parliament assembled have therefore resolved to give and grant unto your Majesty the several rates and duties hereinafter mentioned; and do 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 from and after the twentieth day of November, one thousand seven hundred and sixty-seven, there shall be raised, levied, collected, and paid unto his Majesty, his heirs, and successors for and upon the respective goods herein after mentioned which shall be imported from Great Britain into any colony or plantation in America which now is, or hereafter may be, under the dominion of his Majesty, his heirs, or successors, the several rates and duties following; that is to say,
For every hundredweight avoirdupois of crown, plate, flint, and white glass, four shillings and eight pence.
For every hundredweight avoirdupois of green glass, one shilling and two pence.
For every hundredweight avoirdupois of red lead, two shillings.
For every hundredweight avoirdupois of white lead, two shillings.
For every hundredweight avoirdupois of painters colors, two shillings.
For every poundweight avoirdupois of tea, three pence.
For every ream of paper usually called or known by the name of Atlas Fine, twelve shillings.
For every ream of paper called Atlas Ordinary, six shillings.
For every ream of paper called Bastard, or Double Copy, one shilling and six pence.
For every single ream of blue paper for sugar bakers, ten pence half-penny.
For every ream of paper called Blue Royal, one shilling and six pence.
For every bundle of brown paper containing forty quires, not made in Great Britain, six pence.
CHAPTER 2
And it is hereby further enacted by the authority aforesaid that all other paper (not being particularly rated and charged in this act) shall pay the several and respective duties that are charged by this act upon such paper as is nearest above in size and goodness to such unrated paper.
CHAPTER 3
And be it declared and enacted by the authority aforesaid that a ream of paper chargeable by this act shall be understood to consist of twenty quires, and each quire of twenty such sheets.
CHAPTER 4
And it is hereby further enacted by the authority aforesaid that the said rates and duties charged by this act upon goods imported into any British American colony or plantation shall be deemed and are hereby declared to be sterling money of Great Britain; and shall be collected, recovered, and paid to the amount of the value which such nominal sums bear in Great Britain; and that such monies may be received and taken according to the proportion and value of five shillings and six pence the ounce in silver; and shall be raised, levied, collected, paid, and recovered in the same manner and form and by such rules, ways, and means and under such penalties and forfeitures as any other duties now payable to his Majesty upon goods imported into the said colonies or plantations, may be raised, levied, collected, paid, and recovered by any act or acts of Parliament now in force, as fully and effectually to all intents and purposes, as if the several clauses, powers, directions, penalties, and forfeitures relating thereto were particularly repeated and again enacted in the body of this present act: and that all the monies that shall arise by the said duties (except the necessary charges of raising, collecting, levying, recovering, answering, paying, and accounting for the same) shall be applied in the first place, in such manner as is hereinafter mentioned, in making a more certain and adequate provision for the charge of the administration of justice and the support of civil government in such of the said colonies and plantations where it shall be found necessary; and that the residue of such duties shall be paid into the receipt of his Majesty's exchequer, and shall be entered separate and apart from all other monies paid or payable to his Majesty, his heirs, or successors; and shall be there reserved, to be from time to time disposed of by Parliament towards defraying the necessary expenses of defending, protecting, and securing the British colonies and plantations in America.
CHAPTER 5
And be it further enacted by the authority aforesaid that his Majesty and his successors shall be, and are hereby empowered from time to time, by any warrant or warrants under his or their royal sign manual or sign manuals, countersigned by the high treasurer, or any three or more of the commissioners of the treasury for the time being, to cause such monies to be applied out of the produce of the duties granted by this act as his Majesty or his successors shall think proper or necessary for defraying the charges of the administration of justice and the support of the civil government within all or any of the said colonies or plantations.
CHAPTER 6
And whereas the allowing a drawback of all the duties of customs upon the exportation from this kingdom of coffee and cocoa nuts, the growth of the British dominions in America may be a means of encouraging the growth of coffee and cocoa in the said dominions, be it therefore enacted by the authority aforesaid that from and after the said twentieth day of November, one thousand seven hundred and sixty-seven, upon the exportation of any coffee or cocoa nuts, of the growth or produce of any British colony or plantation in America, from this kingdom as merchandise, the whole duties of customs payable upon the importation of such coffee or cocoa nuts shall be drawn back and repaid in such manner, and under such rules, regulations, penalties, and forfeitures as any drawback or allowance, payable out of the duties of customs upon the exportation of such coffee or cocoa nuts, was, could, or might be paid before the passing of this act; any law, custom, or usage to the contrary notwithstanding.
CHAPTER 7
And it is hereby further enacted by the authority aforesaid that no drawback shall be allowed for any china earthenware sold after the passing of this act as the sale of the united company of merchants of England trading to the East Indies, which shall be entered for exportation from Great Britain to any part of America; any law, custom, or usage to the contrary notwithstanding.
CHAPTER 8
And it is hereby further enacted by the authority aforesaid that if any china earthenware sold after the passing of this act at the sale of the said united company shall be entered for exportation to any part of America as china earthen ware that had been sold at the sale of the said company before that time, or, if any china earthenware shall be entered for exportation to any parts beyond the seas other than to some part of America in order to obtain any drawback thereon, and the said china earthenware shall nevertheless be carried to any part of America and landed there, contrary to the true intent and meaning of this act; that then, in each and every such case the drawback shall be forfeited; and the merchant or other person making such entry and the master or person taking the charge of the ship or vessel on board which the said goods shall be loaden for exportation shall forfeit double the amount of the drawback paid, or to be paid for the same, and also treble the value of the said goods; one moiety to and for the use of his Majesty, his heirs, and successors; and the other moiety to such officer of the customs as shall sue for the same; to be prosecuted, sued for, and recovered in such manner and form, and by the same rules and regulations, as other penalties inflicted for offenses against the laws relating to the customs may be prosecuted, sued for, and recovered by any act or acts of Parliament now in force.
CHAPTER 9
And for the more effectual preventing the clandestine running of goods in the British dominions in America, be it further enacted by the authority aforesaid that from and after the said twentieth day of November, one thousand seven hundred and sixty-seven, the master or other person having or taking the charge or command of every ship or vessel arriving in any British colony or plantation in America shall, before he proceeds with his vessel to the place of unlading, come directly to the customhouse for the port of district where he arrives and make a just and true entry, upon oath, before the collector and comptroller, or other principal officer of the customs there, of the burthen [burden], contents, and lading of such ship or vessel with the particular marks, numbers, qualities, and contents of every parcel of goods therein laden, to the best of his knowledge; also where and in what port she took in her lading; of what country built; how manned; who was master during the voyage, and who are owners thereof; and whether any and what goods during the course of such voyage had or had not been discharged out of such ship or vessel, and where: and the master or other person having or taking the charge or command of every ship or vessel going out from any British colony or plantation in America, before he shall take in or suffer to be taken into or laden on board any such ship or vessel any goods, wares, or merchandises to be exported shall in like manner enter and report outwards such ship or vessel, with her names and burden, of what country built, and how manned, with the names of the master and owners thereof, and to what port or place he intends to pass or sail. And before he shall depart with such ship or vessel out of any such colony or plantation, he shall also bring and deliver unto the collector and comptroller, or other principal officer of the customs at the port or place where he shall lade, a content in writing under his hand of the name of every merchant, or other person, who shall have laden or put on board any such ship or vessel any goods or merchandise, together with the marks and numbers of such goods or merchandise; and such master or person having or taking the charge or command of every such ship or vessel, either coming into or going out of any British colony or plantation as aforesaid, whether such ship or vessel shall be laden or in ballast, or otherwise, shall likewise publicly in the open customhouse, to the best of his knowledge, answer upon oath to such questions as shall be demanded of him by the collector and comptroller, or other principal officer of the customs for such port or place, concerning such ship or vessel and the destination of her voyage, or concerning any goods or merchandise that shall or may be laden on board her, upon forfeiture of one hundred pounds sterling money of Great Britain for each and every default or neglect; to be sued for, prosecuted, recovered, and divided in the same manner and form by the same rules and regulation in all respects as other pecuniary penalties for offenses against the laws relating to the customs or trade of his Majesty's colonies in America, may, by any act or acts of Parliament now in force, be prosecuted, sued for, recovered, and divided.
CHAPTER 10
And whereas by an act of Parliament made in the fourteenth year of the reign of King Charles the Second, entitled An act for preventing frauds and regulating abuses in his Majesty's customs and several other acts now in force, it is lawful for any officer of his Majesty's customs, authorized by writ of assistance under the seal of his Majesty's Court of Exchequer, to take a constable, head-borough, or other public officer inhabiting near unto the place and in the daytime to enter and go into any house, shop, cellar, warehouse, or room or other place and, in case of resistance, to break open doors, chests, trunks, and other package there to seize, and from thence to bring, any kind of goods or merchandise whatsoever prohibited or uncustomed and to put and secure the same in his Majesty's storehouse next to the place where such seizure shall be made. And whereas by an act made in the seventh and eighth years of the reign of King William the Third, entitled, An act for preventing frauds, and regulating abuses in the plantation trade, it is, amongst other things, enacted that the officers for collecting and managing his Majesty's revenue and inspecting the plantation trade in America shall have the same powers and authorities to enter houses or warehouses to search and seize goods prohibited to be imported or exported into or out of any of the said plantations, or for which any duties are payable, or ought to have been paid; and that the like assistance shall be given to the said officers in the execution of their office, as, by the said recited act of the fourteenth year of King Charles the Second, is provided for the officers in England. But no authority being expressly given by the said act made in the seventh and eighth years of the reign of King William the Third to any particular court to grant such writs of assistance for the officers of the customs in the said plantations, it is doubted whether such officers can legally enter houses and other places on land to search for and seize goods in the manner directed by the said recited acts. To obviate such doubts for the future, and in order to carry the intention of the said recited acts into effectual execution, be it enacted, and it is hereby enacted by the authority aforesaid, that from and after the said twentieth day of November, one thousand seven hundred and sixty-seven, such writs of assistance to authorize and empower the officers of his Majesty's customs to enter and go into any house, warehouse, shop, cellar, or other place in the British colonies or plantations in America to search for and seize prohibited or uncustomed goods in the manner directed by the said recited acts shall and may be granted by the said superior or supreme court of justice having jurisdiction within such colony or plantation, respectively.
CHAPTER 11
And be it further enacted by the authority aforesaid that if any action or suit shall be commenced, either in Great Britain or America, against any person or persons for anything done in pursuance of this act, the defendant or defendants in such action or suit 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 it shall appear so to have been done, the jury shall find for the defendant or defendants. And if the plaintiff shall be nonsuited, or discontinue his action after the defendant or defendants shall have appeared, or if judgment shall be given upon any verdict or demurrer against the plaintiff, the defendant or defendants shall recover treble costs and have the like remedy for the same as defendants have in other cases by law.
An Act to Enable His Majesty to Put the Customs, and Other Duties, in the British Dominions in America, and the Execution of the Laws Relating to Trade There, under the Management of Commissioners to be Appointed for that Purpose, and to be Resident in the Said Dominions
[CHAPTER 1]
Whereas in pursuance of an act of Parliament made in the twenty-fifth year of the reign of King Charles the Second, entitled, An act for the encouragement of the Greenland and Eastland trades, and for the better securing the plantation trade, the rates and duties imposed by that, and several subsequent acts of Parliament upon various goods imported into, or exported from the British colonies and plantations in America, have been put under the management of the commissioners of the customs in England for the time being, by and under the authority and directions of the high treasurer, or commissioners of the treasury for the time being; and whereas the officers appointed for the collection of the said rates and duties in America are obliged to apply to the said commissioners of the customs in England for their special instructions and directions, upon every particular doubt and difficulty which arises in relation to the payment of the said rates and duties, whereby all persons concerned in the commerce and trade of the said colonies and plantations are greatly obstructed and delayed in the carrying on and transacting of their business; and whereas the appointing of commissioners to be resident in some convenient part of his Majesty's dominions in America, and to be invested with such powers as are now exercised by the commissioners of the customs in England by virtue of the laws in being, would relieve the said merchants and traders from the said inconveniences, tend to the encouragement of commerce and to the better securing of the said rates and duties, by the more speedy and effectual collection thereof; be it therefore 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 the customs and other duties imposed by any act or acts of Parliament upon any goods or merchandises brought or imported into, or exported or carried from any British colony or plantation in America, may from time to time be put under the management and direction of such commissioners to reside in the said plantations, as his Majesty, his heirs, and successors, by his or their commission or commissions under the great seal of Great Britain, shall judge to be most for the advantage of trade and security of the revenue of the said British colonies; any law, custom, or usage to the contrary notwithstanding.
CHAPTER 2
And it is hereby further enacted by the authority aforesaid that the said commissioners to be appointed, or any three or more of them, shall have the same powers and authorities for carrying into execution the several laws relating to the revenues and trade of the said British colonies in America, as were, before the passing of this act, exercised by the commissioners of the customs in England, by virtue of any act or acts of Parliament now in force, and it shall and may be lawful to and for his Majesty, his heirs, and successors, in such commission or commissions, to make provision for putting in execution the several laws relating to the customs and trade of the said British colonies; any law, custom, or usage to the contrary notwithstanding.
CHAPTER 3
Provided always, and it is hereby further enacted by the authority aforesaid, that all deputations and other authorities granted by the commissioners of the customs in England before the passing of this act, or which may be granted by them before any commission or commissions shall issue in pursuance of this act, to any officer or officers acting in the said colonies or plantations shall continue in force as fully, to all intents and purposes, as if this act had not been made, until the deputation, or other authorities so granted to such officer or officers, respectively, shall be revoked, annulled, or made void by the high treasurer of Great Britain, or commissioners of the treasury for the time being.
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
[CHAPTER 1]
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 poundweight 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 poundweight 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.
CHAPTER 2
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).
CHAPTER 3
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.
CHAPTER 4
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.
CHAPTER 5
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.
CHAPTER 6
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.
CHAPTER 7
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.
CHAPTER 8
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.
CHAPTER 9
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.
CHAPTER 10
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.