Pages 718-719
Acts and Ordinances of the Interregnum, 1642-1660. Originally published by His Majesty's Stationery Office, London, 1911.
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September, 1653
[3 September, 1653.]
Be it Enacted by this present Parliament, and by the Authority of the same, That all and every such person and persons as have planted, set, grown, made or cured, or which shall make or cure any Tobacco, in the County of Gloucester, or elsewhere in England, this present year One thousand six hundred fifty and three, shall and may have, hold and enjoy the said Tobacco so by them planted, set grown, made and cured, or which they shall so make and cure as aforesaid for this year onely, without any let, trouble, molestation or interruption whatsoever (Any Act or Ordinance to the contrary at any time heretofore made in any wise notwithstanding.)
And be it further Enacted by the Authority aforesaid, That for all such Tobacco of the growth aforesaid, there shall be paid Three pence upon every neat pound made, cured or vended, or to be made, cured or vended, by the first Buyer or Buyers thereof, to be Collected, Levied and Received to and for the use of this Commonwealth from time to time, by the Commissioners of Excize, their Sub-Commissioners, Officers or Deputies in the said County of Gloucester, or elsewhere in England, where the said Tobacco is or shall be so planted, set, grown, made or cured as aforesaid.
And be it further Enacted by the Authority aforesaid, That every Planter, Setter, Maker, Curer, or First Vender of such Tobacco, so soon as the same is fit for sale; and before any sale shall be made thereof, or of any part or parcel thereof, shall make a true Entry of the said Tobacco so planted, set, grown, made or cured, at the Excize Office in or for the county of Gloucester, or other respective county in England: And shall not sell or deliver, convey, remove romage, or in any kinde whatsoever dispose of the said Tobacco, or of any part or parcel thereof, without first receiving a Ticket from the said Commissioners of Excise, their Sub-commissioners, Officers or Deputies upon pain of Forfeiture of double the value of all such Tobacco so sold, delivered, conveyed, removed or disposed of as aforesaid. And if any person or persons shall presume to buy or receive any part or parcel of the said Tobacco before such Entry made, or without any such Ticket received as aforesaid, Then the said Buyer or Receiver shall Forfeit the double value of the said Tobacco so bought or received; The said several penalties and Forfeitures to be levied upon the said Maker, Curer, Seller and Disposer; and also upon the said Buyer and Receiver of the said Tobacco, by the said Commissioners of Excize, their Sub-commissioners, Officers or Deputies respectively, by distress and sale of the Goods and Chattels of such Offender and Offenders: And in default thereof, every such Offender and Offenders to be Imprisoned, until due satisfaction shal be made for such Forfeiture as aforesaid: And the said Commissioners of Excize, their Subcommissioners, Officers and Deputies, are hereby enabled and required to proceed herein according to the several powers given or to be given unto them, for the speedy raising and levying of money by way of New Impost or Excize, upon other Commodities of the Growth of this Commonwealth.