Section LXXI 7 & 8 W. 3. c. 31.

§ 61; Tobacco Pipes found unfit for Sale, may on Notice be reburnt, and then the Duty to be paid; and free from Penalties.

And whereas in and by one Act of Parliament made and passed in the Seventh & Eighth Yeares of his Majesties Reigne intituled An Act for continuing to his Majesty certaine Duties upon Salt glasse Wares stone & earthen Wares & for granting several Duties upon Tobacco Pipes & other earthen Wares for carrying on the Warr against France & for establishing a National Land Bank & X1for taking off the Duties upon Tunnage of Ships & upon Coals Itt is amongst other things provided That if any of those Wares upon drawing are broken or otherwise made unfitt for Sale there shall no Duty grow due for the same by virtue of that Act but the Officers shall see the same destroyed And whereas it often happens that where Tobacco Pipe Makers do make & burn Tobacco Pipes that att the opening or drawing of the Potts Kilns Furnaces or Ovens wherein the same are burnt or nealed the Tobacco Pipes or a great Part of them are unfitt for Sale by reason of some default in the Burning &. nealing thereof & the destroying the same by the Officer is of great Losse to the Maker when as such Tobacco Pipes may be rendred fitt for Sale in case they were new burnt or nealed For the remedying of which Mischief be it hereby enacted & declared by the Authority aforesaid That from & after the First Day of May One thousand six hundred ninety seven if any Tobacco Pipe Makers upon drawing their Tobacco Pipes out of their Potts Kilns Furnaces or Ovens shall find the same or any Part thereof unfitt for sale that it shall & may be lawfull for such Tobacco Pipe Maker or Makers (on Notice given to the said Officer of his Intention to reburne the same) to putt such Tobacco Pipes into any Pott Kiln Furnace or Oven to be reburnt or nealed & on the drawing of the same shall then pay the Duty by the said Act charged or otherwise be destroyed & that the said Tobacco Pipe Maker or Makers so reburning or nealing such Tobacco Pipes as aforesaid shall not be liable to any of the Penalties in the said Act mentioned.