Glazed Paper, Sheathing Paper, Button Paper, or by whatsoever
Name any Paper may be known, and on all Button-board,
Mill-board, Paste-board, and Scale-board made in the United
Kingdom, a Duty of One Penny Halfpenny:
_Allowances._--“For all such Glazed or other Press Papers, made
and charged with Duty in the United Kingdom, for Clothiers
and Hotpressers, as shall be actually and _bonâ fide_ used,
employed, and consumed in the pressing Woollen Cloths and
Stuffs in the United Kingdom, an Allowance of One Penny
Halfpenny the Pound Avoirdupois:
“For all Paper made and charged with Duty in the United
Kingdom which shall be used in the printing of any Books in
the Latin, Greek, Oriental, or Northern Languages within
the Universities of _Oxford_ and _Cambridge_, or within the
Universities of _Scotland_, or the College of the Holy and
Undivided Trinity of Queen _Elizabeth_, _Dublin_, by Permission
of the Vice Chancellors, Rectors, or Principals or Provost of
the said Universities respectively, or which shall be used
in the printing of Bibles, Testaments, Psalm Books, Books of
Common Prayer of the Church of _England_, the Book commonly
called or known in _Scotland_ by the Name of ‘The Confession
of Faith,’ or the Larger or Shorter Catechism of the Church
of _Scotland_, within the Universities of _Oxford_ and
_Cambridge_, and _Trinity College, Dublin_, by Permission of
the Vice Chancellors or Provost of the same, or by the Queen’s
Printers in _England_, _Scotland_, and _Ireland_ respectively,
an Allowance of One Penny Halfpenny the Pound Avoirdupois:
“For every Pound Weight Avoirdupois of all Paper, Sheathing
Paper, Button Paper, Button-board, Mill-board, Paste-board, and
Scale-board made and charged with Duty in the United Kingdom,
and which shall be duly exported as Merchandize, a Drawback of
One Penny Halfpenny:
“For every Pound Weight Avoirdupois of printed Books in perfect
and complete Sets, or, if periodical Publications, in perfect
Parts or Numbers, and of blank, plain, or ruled Account Books,
whether bound or unbound, made of or printed or ruled on Paper
made and charged with Duty in the United Kingdom, and which
shall be exported as Merchandize, a Drawback of One Penny
Halfpenny:
“For every Dozen Square Yards of Paper made and charged with
Duty, and printed, painted, or stained, in the United Kingdom,
and exported as Merchandize, a Drawback of Two-pence.”
_Stamps._--s. 8. “And be it enacted, That the Commissioners of
Excise shall and they are hereby required to provide or cause
to be provided proper Stamps, with such Marks and Devices
thereon as they shall see fit for marking or stamping all Paper,
Button-board, Mill-board, Paste-board, and Scale-board, to denote
the Duty being charged thereon, when made and tied up in the
Manner herein-after directed, and shall cause such Stamps to be
delivered to the Officers of Excise for that Purpose; and it
shall be lawful for the said Commissioners of Excise to cause the
said Stamps, or the Marks and Devices thereon, to be altered or
varied as they shall from Time to Time see fit.
_Labels._--s. 9. “And be it enacted, That the Commissioners of
Excise shall and they are hereby required to provide, and from
Time to Time to cause to be issued to every Supervisor of Excise
in whose District any Paper Mill shall be situated, or in which
any Maker of Paper, Button-board, Mill-board, Paste-board, or
Scale-board shall carry on his Manufacture, a sufficient Number
of Labels, of such Form and Construction and with such Devices
thereon as the said Commissioners shall deem fit and proper,
to be used in the tying up of Paper, Button-board, Mill-board,
Paste-board, and Scale-board, as herein-after by this Act
directed; and every such Paper Maker shall, on his Request in
Writing given to the proper Officer of Excise, specifying therein
the Number of Labels which such Maker may require, be within Four
Days after the Receipt of such Request supplied by such Officer
with the Number of Labels required, each Label being signed by
the Supervisor of the District for the Time being, and marked by
such Supervisor with the Number or Letter or Number and Letter
by which the Mill of such Paper Maker is then distinguished in
the Books of the Excise; and every such Paper Maker, or his chief
Workman or Servant, shall, at the Time of the Delivery of such
Labels, give on the Back of the Request Note requiring the same a
Receipt in Writing, signed by him, for the said Number of Labels
delivered to him by the Officer of Excise; and all such Labels
shall at all Times, when demanded by any Supervisor of Excise, or
other Officer of Excise of equal or superior Rank, be delivered
to the Supervisor or other such Officer demanding the same; and
every Paper Maker who shall, by himself or his chief Workman or
Servant, refuse to give such Receipt as aforesaid for the Labels
delivered to him, or who shall destroy, cancel, or obliterate any
such Label, or shall sell or dispose of or use any such Label
for any other Purpose than in tying up Paper, Button-board,
Mill-board, Paste-board, or Scale-board as herein-after directed,
or shall suffer the same to be done, or who shall refuse to
produce or deliver to any Supervisor or other such Officer as
aforesaid demanding the same any such Label or Labels, or shall
not satisfactorily account for any Label which shall be at any
Time missing, shall forfeit for every Label so delivered to him,
and for which a Receipt shall not be given, or which shall be
cancelled, obliterated, or destroyed, sold or disposed of, or
improperly used or not produced or accounted for, Ten Pounds.
s. 10. “And be it enacted, That every Paper Maker shall cause all
Paper, Button-board, Mill-board, Paste-board, and Scale-board
made by him to be made up into Reams or Half Reams or Parcels,
and shall also cause every such Ream, Half Ream, or Parcel to
be enclosed in a Wrapper or Wrappers, on or to which Wrappers,
or One of them if Two are made use of, One of the Labels
herein-before directed to be provided and delivered to Paper
Makers shall have been previously firmly and permanently fixed
and united with Paste or Glue or other binding Cement, and
pressed and dried thereon, and which Label, when such Ream,
Half Ream, or Parcel is tied up, shall be on the Top thereof,
or on such other Part of the Ream, Half Ream, or Parcel as the
Commissioners of Excise shall direct; and every such Ream, Half
Ream, or Parcel shall, as soon as made up and enclosed in the
Wrapper or Wrappers, be immediately firmly and securely tied
up with strong Thread or String; and when and so soon as any
Ream or Half Ream or Parcel of Paper, Button-board, Mill-board,
Paste-board, or Scale-board, shall be tied up in manner
aforesaid, the Maker thereof shall write or print, in large and
legible Letters, with durable Ink, on the Label affixed on the
Top thereof as aforesaid, the Description or Denomination and
the Contents of such Ream, Half Ream, or Parcel, whether Paper,
Glazed-paper, Sheathing-paper, or Button-paper, or Button-board,
Mill-board, Paste-board, or Scale-board; and every Paper Maker
who shall neglect or refuse to enclose and tie up any Ream, Half
Ream, or Parcel of Paper, Button-board, Mill-board, Paste-board,
or Scale-board, in a Wrapper or Wrappers, to which, or to One
of which Wrappers, One of such Labels shall have been affixed
according to the Directions herein-before given, or immediately
to write or print in manner aforesaid the Particulars required
to be written or printed on the Label affixed on each Ream,
Half Ream, or Parcel, shall forfeit Ten Pounds for every Ream,
Half Ream, or Parcel not enclosed and tied up according to the
Directions aforesaid, or not having written or printed in manner
aforesaid on the Label affixed to the Wrapper the Particulars
herein-before required to be written or printed thereon, and
every such Ream, Half Ream, or Parcel shall also be forfeited.
s. 11. “And be it enacted, That a Ream of Paper, other than
Glazed-paper, Sheathing or Button Paper, shall consist of Twenty
Quires, each Quire containing Twenty-four Sheets, or Forty Half
Quires, each Half Quire being Twelve Sheets; and a Half Ream of
Paper shall consist of Ten Quires, or Twenty Half Quires, save
and except the Ream or Half Ream of Paper for printing, which
may consist of any Number of Sheets not exceeding Five hundred
and sixteen Sheets the Ream, or Two hundred and fifty-eight
Sheets the Half Ream, and save and except the outside Quires of
any Ream of Paper, which may consist of any Number of Sheets
not less than Twenty nor more than Twenty-four; and a Parcel
of Glazed-paper, Sheathing-paper, Button-paper, Button-board,
Mill-board, Paste-board, or Scale-board shall consist of even
Dozens of Sheets of one and the same Denomination or Description,
and of equal Dimensions, and not less than Twenty-four nor more
than Seventy-two such Sheets in each Parcel; and all Paper,
Glazed-paper, Sheathing-paper, Button-paper, Button-board,
Mill-board, Paste-board, or Scale-board which shall be made up
or tied up in any other Quantities than as aforesaid shall be
forfeited.
s. 12. “Provided always, and be it enacted, That if from the Size
of the Sheets, or from any other Cause, it shall be necessary
for any Paper Maker to make and tie up any Paper, other than
Glazed-paper, Sheathing-paper, or Button-paper, in any less
Quantities than a Ream or Half Ream, it shall be lawful for such
Paper Maker to make and tie up such Paper in Parcels containing
a less Number of Sheets than a Ream or Half Ream, provided that
he write and specify on the Label attached to the Wrapper of such
Parcel the true Number of Sheets of Paper contained therein:
Provided always, that no Paper shall be made up into any such
Parcel or into any Half Ream weighing less than Twenty Pounds.
s. 13. “And be it enacted, That it shall be lawful for any Paper
Maker, before tying up any Paper, Button-board, Mill-board,
Paste-board, or Scale-board into Reams, Half Reams, or Parcels,
to cut the Edges thereof, and also for any Paper Maker to make
his Paper into Quires without folding the same, such Quires, when
made up into Reams or Half Reams, being separated by a Slip of
coloured Paper.
s. 14. “And be it enacted, That every Paper Maker shall,
at the Time when any Ream, Half Ream, or Parcel of Paper,
Button-board, Mill-board, Paste-board, or Scale-board is tied
up as herein-before directed, or at or before the Time when the
same is or shall be produced to be weighed and charged with
Duty by the Officer of Excise, write on the Label on every such
Ream, Half Ream, and Parcel respectively the Weight thereof in
large and legible Letters, and in Words at Length, joining to
the Words expressing the Weight the Letters “lbs.,” or the Word
“Pounds,” on pain of forfeiting for every Omission or Neglect the
Sum of Ten Pounds, and the Ream, Half Ream, or Parcel of Paper,
Button-board, Mill-board, Paste-board, or Scale-board.”
s. 17. “And whereas it is expedient to make Provision for Paper
being tied up and charged with Duty, and sent out in single
Sheets on the Rollers on which the same may be rolled or received
from the Machine, without cutting or making the same up into
Reams; be it enacted, That every Paper Maker who shall intend so
to send out any Paper shall, before using any Roller or Rollers,
mark the true Weight of every such Roller in legible Letters
or Numbers on the End thereof, and shall continue the same so
marked, and shall upon each Occasion of using the same produce
every such Roller so marked to the Officer of Excise surveying
his Mill, who shall ascertain that such Weight is correctly
marked, and shall sign his Name or Initials under such Mark;
and every such Paper Maker shall cause all such Paper, as soon
as received from the Machine, to be tied up, as herein-before
directed, in a Wrapper or Wrappers, on or to which, or One of
them, a Label has been firmly and permanently fixed and united,
but in such Manner that the End of the Roller having the Weight
thereof marked thereon shall be open and visible to the Officer
of Excise, and shall write upon such Label all the Particulars
herein-before required to be written by the Paper Maker on the
Label; and it shall be lawful for the Officer of Excise weighing
and charging with Duty any such Paper, and he is hereby empowered
and required, to deduct and allow from the Weight thereof the
even Pounds (Fractions of a Pound being disregarded) marked on
the End of the Roller on which each Parcel of such Paper shall
be rolled, and the Remainder shall be taken as the Weight of the
Paper on which the Duty shall be charged: Provided always, that
no such Deduction or Allowance shall be made in the Case of any
Paper which shall be produced to the Officer of Excise in any
Parcel not having the End of the Roller open and visible to the
Officer of Excise, or rolled on any Roller which shall not have
the true Weight legibly and clearly marked on the End thereof as
herein-before directed.”
s. 24. “And be enacted, That every Paper Maker who, after any
Ream, Half Ream, or Parcel of Paper, Button-board, Mill-board,
Paste-board, or Scale-board shall have been so made and tied up,
and the Particulars herein-before required written or printed
on the Label on the Wrapper thereof, shall, either before or
after such Paper, Button-board, Mill-board, Paste-board, or
Scale-board shall have been weighed and charged with Duty by the
Officer of Excise, make any false Entry on the Label affixed on
the Cover or Wrapper of any Paper, Button-board, Mill-board,
Paste-board, or Scale-board, or deface, obliterate, extract, or
fraudulently alter any of the Particulars written or printed
by such Paper Maker, or by the Officer of Excise, or shall
take off, remove, or detach, or cause or permit or suffer to
be taken off or removed or detached, any such Label from the
Cover or Wrapper of any Ream, Half Ream, or Parcel of Paper,
Button-board, Mill-board, Paste-board, or Scale-board, made and
tied up under the Directions of this Act, or who shall use any
Label, or any Wrapper to which any Label is affixed, to cover or
tie up any other Paper, Button-board, Mill-board, Paste-board, or
Scale-board than that contained in such Wrapper, with such Label
when first tied up, or who shall, after any Paper, Button-board,
Mill-board, Paste-board, or Scale-board shall have been weighed
and charged with Duty, open any Ream, Half Ream, or Parcel,
and remove any Paper, Button-board, Mill-board, Paste-board,
or Scale-board out of the Wrapper or Wrappers in which the
same shall have been so weighed and charged, or who shall add
any other Paper, Button-board, Mill-board, Paste-board, or
Scale-board thereto, or shall in any respect make any Alteration
in any such Ream, Half Ream, or Parcel, shall for every such
Label, Wrapper, Ream, Half Ream, and Parcel respectively in
respect of which any such Offence shall be committed forfeit
Twenty Pounds, and every such Label and Wrapper, Ream, Half
Ream, and Parcel, with the Paper, Button-board, Mill-board,
Paste-board, or Scale-board contained therein, shall also be
forfeited.”
s. 26. “And be it enacted, That every Paper Maker who shall sell,
send out, deliver, or remove any Ream, Half Ream, or Parcel of
Paper, Button-board, Mill-board, Paste-board, or Scale-board
without the same being tied up in a Wrapper or Wrappers on which,
or on the uppermost of which, One of such Labels as is by this
Act required shall have been permanently affixed, or not having
written or printed on the Label affixed to the Wrapper all the
Particulars by this Act required to be written and printed on
such Label, shall, in respect of every such Ream, Half Ream, or
Parcel so sold, sent out, delivered, or removed, forfeit Twenty
Pounds, and every such Ream, Half Ream, or Parcel which shall be
found in the Possession of any Person not having such Label, with
the Particulars aforesaid thereon, shall also be forfeited.
s. 27. “And be it enacted, That if any Ream, Half Ream, or Parcel
of Paper, Button-board, Mill-board, Paste-board, or Scale-board
shall at any Time, on being weighed by any Officer of Excise,
either at the Mill where manufactured or elsewhere, be found
to weigh under or over the Weight marked, written, or printed
on such Ream, Half Ream, or Parcel by the Maker thereof as
herein-before required, in the Proportion of Five _per Centum_
if the Weight marked on such Ream, Half Ream, or Parcel exceed
Twenty Pounds, or Ten _per Centum_ if such Weight be Twenty
Pounds or less, the same shall be forfeited.”
s. 37. “And be it enacted, That no Stationer or Printer or Paper
Stainer, or Maker of Paste-board not a Maker of Paper, shall
receive into his Custody or Possession, nor shall any other
Person remove or receive from any Mill, any Paper, Button-board,
Mill-board, Paste-board, or Scale-board which shall not be
an entire Ream or Half Ream or Parcel, enclosed in a Wrapper
or Wrappers having a Label thereon, with such Particulars as
are herein-before required written thereon, together with the
Impressions of the Officer’s Stamp denoting the Charge of
Duty, on pain of forfeiting One hundred Pounds; and all Paper,
Button-board, Mill-board, Paste-board, and Scale-board so
received, and all Paper, Button-board, Mill-board, Paste-board,
and Scale-board which shall be found in the Custody or Possession
of any Stationer or Printer or Paper Stainer, or Maker of
Paste-board not a Maker of Paper, (not being broken Reams, or
Parcels for immediate Sale, Use, or Consumption,) without being
enclosed in a Wrapper so labelled, and with such Impressions of
the Duty Stamp thereon as aforesaid, shall be forfeited, and the
Stationer or Printer or Paper Stainer or Maker of Paste-board
in whose Possession the same shall be found shall forfeit Fifty
Pounds: Provided always, that nothing herein contained shall
extend to subject any Stationer to the said first-mentioned
Penalty for or by reason of his obtaining or receiving from any
other Stationer any Paper, Button-board, Mill-board, Paste-board,
or Scale-board in less Quantity than a Ream, Half Ream, or Parcel
for immediate Use.
s. 38. “And be it enacted, That every Person shall, on opening
any Ream, Half Ream, or Parcel of Paper, Button-board,
Mill-board, Paste-board, or Scale-board received into their
Possession, immediately write in large Letters in Ink upon the
Label attached to the Wrapper the Word “Opened,” or shall across
such Label with Ink or otherwise permanently cancel, obliterate,
and deface the same, so as to prevent the said Label from being
again made use of by any Paper Maker; and every Person who shall
not, on opening any such Ream, Half Ream, or Parcel as aforesaid,
immediately so write on or cross or otherwise cancel, obliterate,
or deface such Label, or in whose Possession any such Label,
whether attached or not to any Wrapper which shall have been
opened, shall be found not so written upon, crossed, or otherwise
cancelled, shall forfeit for each such Label Ten Pounds, and
every such Label, with any Wrapper to which the same may be
attached, shall also be forfeited.
s. 39. “And be it enacted, That every Person who shall restore,
return, send, or deliver, or cause or procure, permit or suffer,
to be restored, returned, sent, or delivered, to any Paper Maker,
or to any Mill, Warehouse, Room, or Place, belonging to any Paper
Maker, or to any other Place for the Use of any Paper Maker, any
Wrapper or Label which has been before used as a Wrapper or Label
in tying up any Paper, Button-board, Mill-board, Paste-board,
or Scale-board, or which shall be marked and stamped with
the Marks, Stamps, or Impressions directed by this Act to be
marked and stamped on the Labels attached to and the Wrappers
enclosing any Paper, Button-board, Mill-board, Paste-board,
and Scale-board, and every Paper Maker who shall receive, or
shall cause, procure, permit, or suffer to be returned, sent,
or delivered to him, or to be kept or deposited at any Mill,
Warehouse, Room, or Place belonging to him, or at any other Place
for his Use, or who shall have in his Custody or Possession,
any Wrapper or Label which has been before used as a Wrapper or
Label to any Ream, Half Ream, or Parcel of Paper, Button-board,
Mill-board, Paste-board, or Scale-board, or in or with which any
Paper, Button-board, Mill-board, Paste-board, or Scale-board has
been removed, carried, or sent out by any Paper Maker, shall
forfeit Two hundred Pounds; and every Workman and Servant of any
Paper Maker in whose Custody or Possession any such Wrapper or
Label shall be found shall also forfeit Fifty Pounds, over and
above any Penalty to which the Paper Maker may thereby become
subject.
s. 40. “Provided always, and be it enacted, That nothing
herein-before contained shall extend or be deemed or construed
to extend to render liable to the said Penalty of Two hundred
Pounds any Person for or by reason of such Person returning or
sending back to any Paper Maker any Wrapper, with the Label
thereon, which shall have been opened, containing therein the
same identical Paper, Button-board, Mill-board, Paste-board,
or Scale-board received by such Person, and by him returned on
account of the same being disliked or refused, nor to render
liable to the said Penalty any Paper Maker for receiving back
the said Label and Wrapper containing such Paper, Button-board,
Mill-board, Paste-board, or Scale-board.
s. 41. “And be it enacted, That every Stationer or other
Person who shall have bought, received, or agreed for any
Paper, Button-board, Mill-board, Paste-board, or Scale-board
respectively which may be forfeited or liable to Seizure under
this or any other Act relating to the Revenue of Excise, and who
shall discover to and inform any Officer of Excise thereof, so as
to cause the Seizure of the same, shall, on the Condemnation of
the Paper, Button-board, Mill-board, Paste-board, or Scale-board
so seized by the Officer, be paid, by Order of the Commissioners
of Excise, the Value of all such Paper, Button-board, Mill-board,
Paste-board, or Scale-board which shall be so seized and
condemned, and for which such Stationer or other Person shall
have actually paid or be liable to pay and shall pay, and such
Payment shall be deemed a Part of the Expences attending the
Seizure.