Paper

The quality of paper is of great consequence in printing; but it is too frequently overlooked by all parties.

Every pressman of common attention perceives a material difference in the process of bringing off a sharp impression, according to the quality of the paper that he uses. When he meets with a hard-sized harsh paper, bleached with acid, it requires more than common care to make his work look well — to make it good, it frequently defies his utmost abilities — to preserve its first appearance is impossible, as the acid in the paper decomposes the ink.

It is to be regretted, that there is hardly any paper made at the present time but what is more or less bleached with acid, to the deterioration of its quality. The study of the paper maker is to produce stout and viewly paper at a low price; and this he does by using inferior rags bleached by acid; by adding a great proportion of gypsum, in some instances one seventh of its weight, in others one eighth; and frequently of whiting made from lime: he will thus produce a paper weighing sixteen or seventeen pounds a ream, that will feel as stout and look as viewly as an honest-made paper from good rags that will weigh about twenty-two pounds. To the publishers of cheap books, and of ephemeral productions, the price of paper is an important object; but no work of value ought to be printed on such an article, as it cannot be durable, nor will it bear much use, becoming tender with age, and breaking by turning over the leaves.

The origin of this viewly, inferior, perishable paper, was in consequence of the alteration of the duty on paper paid by the maker, from size to weight.

These evils are, however, in a fair way of being rectified. The paper makers of the present day are exerting their abilities to manufacture an article which, with all the beauty and fineness that are held so requisite, should be free from the evils which have of late years accompanied these qualities. Great improvements have already resulted from their endeavours; and one of the foremost in this praiseworthy competition is the house of Messrs. John Dickinson and Co., who have succeeded in manufacturing a paper of great fineness and beauty, and free from the imperfections of which we have had to complain.

The Rev. William Beloe, in his Anecdotes of Literature, &c. speaking of the paper on which books in the infancy of printing were executed, observes, —

“This presents a very fertile subject of discussion. Here, as in ink, two very distinct kinds occur, writing-paper and printing-paper, or rather did then; for the invention of paper made from rags did not precede that of printing more than half a century; and perhaps the first experiments were made on the paper in common use. But here it is worthy of remark, that in this particular fabrick of paper, the Italians far excelled the Germans; for it will appear that the paper used by Sweynheym and Pannartz in the Lactantius, printed at Subiaco, is greatly superior to that of the first printers at Mentz. But it is also a matter of surprise, in how very short a period, and to what a degree of excellence, the manufacture of paper was improved; never, perhaps, for the purposes of printing, to be excelled. Many of the Editiones Principes exhibit specimens of beauty and splendour never surpassed in all the productions of modern times. The earliest specimens of printing, however, were upon vellum; for which there were two reasons. The first was, that it was the object of the first printers to make their books as much as possible to resemble manuscripts; and the anecdote of Fust, and his disposing of his Bibles at Paris, which were considered as manuscripts, has before been related. The next motive of preferring vellum was, that the books were more durable; but from this circumstance, it sometimes happens that early books on paper are more difficult of attainment than on vellum. Yet the Mazarine Bible, which is now usually allowed to be the edition brought to Paris by Fust, is usually on paper. The Durandus, however, is never found but on vellum. It is observable, that the first printed books are distinguished by very ample margins. This, though considered by collectors in modern times as a distinguishing feature of beauty and excellence, was, in the infancy of the art, merely intended for the convenience of writing notes and making observations. Another very copious subject of animadversion is involved in the marks of the paper used in the infancy of printing. As the first printers often omitted to put their names to their works, many have supposed that a careful examination of the paper and paper-marks would ascertain to what printer such books might be ascribed. But this is very delusive.”

The following are the regular sizes of paper, of all descriptions, as they were fixed when the duty was paid to government according to the size. After the alteration in the mode of laying the duty, and it was imposed upon the weight and not upon the size, the makers began to vary the dimensions, so that in fact there is no regularity in them: yet the list will be useful in ascertaining those variations — in knowing what the size of each sort ought to be — and the comparative dimensions when folded into quarto, octavo, duodecimo, &c. for printing; and I have given all the list, although only a small part of it contains what are termed printing papers; yet the whole may be useful as a matter of reference.

The subjoined table shows the dimensions of the leaves of each sort of paper when folded into the various sizes. It will be serviceable to the printer, by enabling him to ascertain easily what kind of paper will cut up to the most advantage for jobs, labels, &c.; and it will be equally serviceable to the bookseller, by enabling him to ascertain what sized paper will be the most economical to print a work on, when the size of the page is fixed, as he will perceive, on referring to it, that a foolscap octavo, 6¾ inches high, and 4⅛ inches broad; and that a royal eighteens is 6⅝ inches high, and 4¼ inches broad; that a post octavo is 7⅝ inches high, and 4⅞ inches broad; and a medium duodecimo is 7⅝ inches high, and 4½ inches broad; — so as to give him the option of saving both in presswork and the price of paper, without the trouble of having to fold various specimens of paper. It will also serve to ascertain the paper on which any book or job is printed.

I have not carried the calculation to a smaller fraction than the eighth of an inch, as that is near enough for all practical purposes, considering the variations in the size of paper; and when the division came to less, I adopted the next number; so that in some cases the parts of a sheet will be a little larger than the dimensions.

D. signifies drawing paper; P. printing paper; and W. writing paper. (Click on the links below to view the tables)

• Folio, long folio, quarto
• Long 4to, 6mo, octavo, long 8vo
• Nines, 12mo, long 12mo, squ. 12mo
• 16mo, 18mo, 20mo, 24mo
• Long 24, squ. 24, 32mo, 36mo
• 40 mo, 48mo, 64mo
• 72 mo, 96mo, 128mo

See Forgery. India Paper. Plate Paper.

10 Geo. 2. V. 27. s. 4. Drawbacks. — “And whereas the Drawbacks allowed upon the Exportation of foreign Paper tend to the great Discouragement of the Manufacture of Paper within the Kingdom of Great Britain; Be it therefore enacted, by the Authority aforesaid, That from and after the twenty-fourth Day of June One thousand seven hundred and thirty-seven, there shall not be allowed or made on the Re-exportation of any foreign Paper any Drawback or Repayment of any of the Customs or Duties charged and paid on the Importation thereof into this Kingdom, by any Act or Acts of Parliament; any Law, Custom, or Usage to the contrary thereof in anywise notwithstanding.”

2 & 3 Vict c. 23. “An Act to consolidate and amend the Laws for collecting and securing the Duties of Excise on Paper made in the United Kingdom.

“Whereas the Laws for collecting and securing the Duties of Excise on Paper, Button-board, Mill-board, Paste-board, and Scale-board, have become numerous and complicated, and it is expedient to consolidate and amend the same; Be it therefore enacted, by the Queen'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 there shall be raised, levied, and collected, allowed, granted, and paid, the Duties, Allowances, and Drawbacks of Excise following; (that is to say,)

Duties. — “On every Pound Weight Avoirdupois of all Paper, Glazed Paper, Sheathing Paper, Button Paper, or by whatsoever Name any Paper may be known, and on all Button-board, Mill-board, Paste-hoard, 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 bona 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 Found 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-hoard 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 Beam 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 Founds, 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 Pasteboard, 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.

s. 42. “And be it enacted, That every Paper Maker and other Person who shall counterfeit, forge, or imitate, or cause or procure to be counterfeited, forged, or imitated, any Stamp, Die, Device, or Label, or any Figure, Letter, or Part of any Stamp, Die, Device, or Label, directed to be provided and used in pursuance of this Act, or which shall have been provided in pursuance of any other Act in force for securing the Duties on Paper at the passing of this Act; or shall have in his Custody or Possession any such counterfeit, forged, or false Stamp, Die, Device, or Label, or any counterfeit, forged, or false Figure, Letter, or Part of any such Stamp, Die, Device, or Label, knowing the same to be counterfeit, forged, or false; or who shall, upon any Wrapper used or to be used for tying up any Quantity of Paper, Button-board, Mill-board, Paste-board, or Scale-board, or upon any such Label as aforesaid, counterfeit, forge, or imitate, or cause or procure to be counterfeited, forged, or imitated, the Mark or Impression of any such Stamp, Die, or Device, or of any Figure, Letter, Character, or Part of such Stamp, Die, or Device, or shall knowingly have the same in his Custody or Possession; or who shall have in his Custody or Possession, or utter, vend, or sell, any Paper, Button-board, Mill-board, Paste-board, or Scale-board with a counterfeited, forged, false, or imitated Mark or Impression of any such Stamp, Die, or Device, or any Figure, Letter, Character, or Part thereof, on the Wrapper of such Paper, Button-board, Mill-board, Paste-board, or Scale-board, or on the Label affixed thereto or thereon, or with any false, counterfeit, or forged Label aforesaid, or any false, counterfeit, or forged Figure, Letter, Character, or Part of such Label as aforesaid, or with any false, counterfeited, or forged Printing or Writing on any such Label, knowing the same or any Part thereof to be counterfeited or forged; or who shall upon any Quantity of Paper, Button-board, Mill-board, Paste-board, or Scale-board put or place any Wrapper or Part of any Wrapper, or any Label or Part of any Label, having thereon or therein any false, counterfeit, or forged Writing, Printing, Letter, Figure, Character, Mark, or Impression, knowing the same to be false, counterfeited, and forged; or who shall, upon any Ream, Half Ream, or Parcel of Paper, Button-Board, Mill-board, Paste-board, or Scale-board not taken account of and charged with Duty by the proper Officer of Excise put or place any of the Stamps or Impressions directed by or provided or used in pursuance of this Act or any such other Acts as aforesaid; shall for every such false, counterfeit, or forged Stamp, Die, Device, or Label, or Figure, Letter, Character, or Part of such Stamp, Die, Device, or Label, forfeit and lose the Sum of One thousand Pounds, and for every such Wrapper, Ream, Half Ream, or Parcel respectively the Sum of Five hundred Pounds; and every such false, counterfeited, and forged Stamp, Die, Device, and Label, Figure, Letter, Character, and Part of such Stamp, Die, Device, or Label, and every such false, counterfeit, and forged Impression, and every such Wrapper, Ream, Half Ream, and Parcel respectively, shall be forfeited.

s. 43. “And be it enacted. That every Paper Maker, Stationer, or other Person who shall alter the distinguishing Letter or Number of any Mill on the Label attached to the Wrapper of any Ream, Half Ream, or Parcel of Paper, Button-board, Mill-board, Paste-hoard, or Scale-board, save and except in the Case of Paper sent from one Mill to another, or returned to any Mill, under the Provisions herein-before contained, or who shall alter the Weight inserted on any such Label, shall forfeit Twenty Pounds, together with the Ream, Half Ream, or Parcel to which such Label shall be attached.

s. 44. “And be it enacted, That the Allowance of the Duty on Paper used in the printing of Books in the Latin, Greek, Oriental, or Northern Languages within the Universities of Oxford and Cambridge, the Universities of Scotland, and the University of Trinity College, Dublin, shall be made and allowed in manner following; (that is to say,) the chief Manager of the Press in the said Universities respectively shall, Forty-eight Hours before any such Paper shall be begun to be printed, give to the proper Officer of Excise a Notice in Writing of the Intention to print such Paper, specifying the Number of Reams of Paper and the Title of the Book intended to be printed, and of how many Copies the Edition is to consist; and upon the Attendance of the Officer of Excise all such Paper shall be produced to him enclosed in the original Wrappers in which the same was charged with Duty, with the respective Labels thereon, and the several Matters herein-before prescribed to be marked, written, or printed and stamped on such Labels and Wrappers remaining thereon; and such chief Manager of the Press shall provide sufficient Scales and Weights, and shall permit and assist such Officer to use the same, and to ascertain the Weight of such Paper; and within One Month after the whole of such Edition shall have been printed off such chief Manager shall give to the proper Officer of Excise Forty-eight Hours Notice in Writing, specifying a Day and Hour when such Edition will be ready to be produced to him, and thereupon such Officer shall attend and examine and weigh the whole of such Edition unbound and in Sheets, and thereupon give to such chief Manager a Certificate of his having so done, specifying the Name of the Book, the Size thereof, the Number of Copies of which the Edition consists, and the Weight of the Paper on which it is printed; but if such Weight shall exceed the Weight of the Paper taken account of by the Officer previous to the Printing, such last-mentioned Weight shall be inserted in the Certificate, and the Allowance shall be made for no more.

s. 45. “And be it enacted, That the Chief Manager of the Press in the said Universities respectively shall make and subscribe at the Foot or on the Back of such Certificate as aforesaid, before the Vice Chancellor, Principal, or Rector or Provost of the University respectively, a Declaration in Writing setting forth that the whole of the Edition of the Book so printed was and is printed for the University for which the same expresses to be printed, and that no Bookseller or other Person had or hath any Share or Interest therein, or in the Allowance payable in respect of the Paper on which the same was or is printed.

s. 46. “And be it enacted, That the Allowance of the Duty on Paper used in the Universities of Oxford and Cambridge, and in the University of Trinity College, Dublin, or used by the Queen's Printers in England, Scotland, or Ireland respectively, in the printing of Bibles, Testaments, Psalm Books, Books of Common Prayer of the Church of England, the Book commonly known in Scotland by the Name of 'The Confession of Faith,' or the Larger or Shorter Catechism of the Church of Scotland, shall be made and allowed in manner following; (that is to say,) the chief Manager of the Press of such Universities respectively, or such Queen's Printers respectively, shall, Forty-eight Hours before any such Paper is begun to be prepared for printing, give to the proper Officer of Excise a Notice in Writing of the Intention to print such Paper, specifying in such Notice the Number of Reams of Paper so intended to be printed, and whether the same is to be printed for Bibles, Testaments, Psalm Books, Common Prayer Books, Books of Confession of Faith, or the Larger or Shorter Catechism, of what Size the intended Impression or Edition of such Book is to be, and of how many Copies the same is to consist; and all the Paper intended to be used shall, on the Attendance of the Officer of Excise, be produced to him enclosed in the original Wrappers in which the same was charged with Duty, with the respective Labels thereon, and the several Matters herein-before prescribed to be marked, written, or printed and stamped on such Labels and Wrappers remaining thereon; and such chief Managers and Queen's Printers respectively shall provide good and sufficient Scales and Weights, and shall permit and assist the Officer of Excise to use the same, and to ascertain and take an Account of the true Quantity and Weight of such Paper; and such chief Managers of the Press and such Queen's Printers respectively shall, within One Month after the whole of such Impression or Edition shall have been printed off and finished, give to the proper Officer of Excise Forty-eight Hours Notice thereof in Writing, specifying a Day and Hour when such Impression or Edition will be ready to be produced to him, and thereupon such Officer of Excise shall attend, and inspect, examine, and weigh the whole of such Edition unbound and in Sheets, and shall thereupon give and deliver to such chief Manager of the Press or Queen's Printer, as the Case may be, a Certificate in Writing of his having so done, specifying therein the Name of the Book, together with the Size thereof, and the Number of Copies of which such Impression or Edition consists, and the Weight of the Paper on which the same is printed; but if such Weight shall exceed the Weight of the Paper actually produced to and taken account of by the Officer of Excise previous to the printing thereof as aforesaid, then and in such Case such last-mentioned Weight shall be inserted in such Certificate, and the Allowance shall be made for no greater Weight than the Weight specified in such Certificate.

s. 47. “And be it enacted, That the chief Manager of the Press in the said Universities respectively shall make and subscribe, at the Foot or on the Back of such Certificate, before the Vice Chancellor or Provost of the University, a Declaration in Writing setting forth that no Drawback or Allowance has been before granted or paid on such Paper, and that the whole of the Edition of such Book so printed is printed for the University for which the same expresses to be printed, and that no Bookseller or other Person had or hath any Share or Interest therein, or in the Allowance payable in respect of the Paper on which the same is printed; and the Queen's Printers in England, Scotland, and Ireland respectively, or the acting Patentee in such Office, shall make and subscribe, at the Foot or on the Back of such Certificate, before the Commissioners of Excise, or such Person as the Commissioners of Excise shall direct and appoint to receive the same, a Declaration in Writing setting forth that no Drawback or Allowance has been before claimed or paid for or in respect of the Paper mentioned in such Certificate, or any Part thereof, and that the whole of such Impression or Edition of such Bible, Testament, Psalm Book, Book of Common Prayer, Confession of Faith, or Larger or Shorter Catechism, has been printed by him or them at his or their usual and ordinary Printing House, on his or their own Account, under and by virtue of the exclusive Patent or Privilege belonging to him or them as such Queen's Printer, and for his or their sole and entire Benefit, Profit, Emolument, and Advantage.

s. 48. “And be it enacted. That on the said Certificates respectively, with such Declaration as aforesaid made and subscribed thereon, being produced to the Commissioners of Excise, the said Commissioners shall and they are hereby required, on being satisfied of the Correctness thereof, to cause Payment of the Amount of the Allowance appearing by such Certificate to be due to be made to the chief Manager of the Press of the said Universities respectively, or to such Person as the Vice Chancellor, Principal, or Rector or Provost of the said Universities respectively shall appoint to receive the same, or to such Queen's Printer by whom or on whose Behalf such Certificate shall be produced, as the Case may be.

s. 49. “And be it enacted, That no such Allowance shall be granted or paid on any Book in the Latin, Greek, or Oriental or Northern Languages, unless such Book shall be wholly printed in the Latin, Greek, Oriental or Northern Languages, as the Case may be: Provided always, that it shall be lawful for the Commissioners of Her Majesty's Treasury, if they shall see fit, to direct such Allowance to be made and granted on any Book partly in the Latin, Greek, or Oriental or Northern Languages, and partly in the English or any other Language.

s. 50. “And be it enacted, That every House, Office, or Place heretofore approved of or which may hereafter be approved of by the Commissioners of Her Majesty's Treasury, in which the Queen's Printers in England, Scotland, and Ireland respectively shall have printed or may hereafter print, by themselves or their own bona fide Agents, and not by others, and for their own sole and undivided Interest, the whole of any Impression or Edition of any Bible, Testament, Psalm Book, Book of Common Prayer, Confession of Faith, or Larger or Shorter Catechism, shall be deemed and taken to be an ordinary and usual Printing House of such Queen's Printer within the Meaning of this Act for entitling such Queen's Printer to the Allowances aforesaid.”

s. S2. “And be it enacted, That every Person intending to export any Paper, or any Button-board, Mill-board, Paste-board, or Scale-board, or any Books, as Merchandize, and to obtain the Drawback thereon, shall give Twelve Hours Notice of his Intention to the Officer of Excise who shall be appointed by the Commissioners of Excise for that Purpose, specifying in such Notice the Time and Place when and where and the Person on whose Account such Paper, Button-board, Mill-board, Paste-board, or Scale-board, or Books, is or are intended to be packed; and such Notice having been given, an Officer of Excise shall attend at the Time and Place specified, and all the Paper, Button-board, Mill-board, Paste-board, or Scale-board, or Books, intended to be exported, shall be produced to him, and in the Case of Paper (except Paper printed, painted, or stained, or cut and gilded, as herein-after mentioned), Button-board, Mill-board, Paste-board, or Scale-board, the same shall be produced in the original Wrappers in which the same was charged with Duty, with the Labels, having printed or written, marked and stamped thereon, the several Particulars required by this Act; and such Officer shall examine the same, and shall cancel, obliterate, or destroy every such Label, and the Impressions of the Duty Stamp on each Ream, Half Ream, or Parcel; and such Officer shall weigh and take an Account of all such Paper, Button-board, Mill-board, Paste-board, or Scale-board, or Books, as shall be produced to him, or, in the Case of Paper printed, painted, or stained, shall measure and take an Account of the Number of Square Yards thereof; and all such Paper, Button-board, Mill-board, Paste-board, or Scale-board, or Books, shall be packed in the Presence of the Officer of Excise, and the Packages containing the same shall be marked with the true Weight thereof in the Presence of such Officer, and shall be secured with such Fastenings, and sealed with such Seals or Marks, by such Officer, as the Commissioners of Excise shall direct; and every such Officer shall make out an Account of the Quantities and Kinds and Weight, or, in the Case of Paper printed, painted, or stained, of the Number of Square Yards, of all such Paper, Button-board, Mill-board, Paste-board, or Scale-board, or Books, as shall be produced to him and be packed in his Presence, and shall make a Return thereof to the Export Officer of Excise, or Officer acting as Export Officer, at the Port of Exportation: Provided always, that if the Person giving such Packing Notice shall not begin and proceed to pack up all such Paper, Button-board, Mill-board, Paste-board, or Scale-board, or Books, at the Time mentioned therein, such Notice shall be null and void, and a like fresh Notice shall be required before the packing up the same or any Part thereof.

s. 53. “And be it enacted, That if any Person shall put or place any heavy Substance, or other Matter than Paper, Button-board, Mill-board, Paste-board, or Scale-board, or Books, except the Materials necessarily used in packing the same, in any Cask, Box, Chest, or Package containing Paper, Button-board, Mill-board, Paste-board, or Scale-board, or Books, packing or packed for Exportation, or shall pack in any Cask, Box, Chest, or Package any other Paper, Button-board, Mill-board. Paste-board, or Scale-board, or Books, or other Substance or Article, (except as aforesaid,) than the Paper, Button-board, Mill-board, Paste-board, or Scale-board, or Books, produced to the Officer as to be packed and exported, or shall, by any Art, Contrivance, or Device, prevent, hinder, or deceive any Officer of Excise from or in taking a true Account of the Kind or Weight (or, in the Case of Paper printed, painted, or stained, the Measure) of the Paper, Button-board, Mill-board, Paste-board, or Scale-board, or Books, packed or produced to be packed, such Person shall forfeit Two hundred Pounds, and every such Cask, Box, Chest, or Package, with the Contents thereof shall be forfeited.

s. 54. “And be it enacted, That every Person who shall open any Cask, Box, Chest, or Package containing Paper, Button-board, Mill-board, Paste-board, or Scale-board, or Books, which shall have been packed for Exportation, or shall wilfully destroy or deface any Seal or Mark of the Officer placed thereon, or damage any of the Fastenings thereof, and every Person who shall cut out, erase, obliterate, alter, or damage any Figure, Letter, or Mark cut, written, painted, branded, or made on any Cask, Box, Chest, or Package containing Paper, Button-board, Mill-board, Paste-board, or Scale-board, or any Books, for Exportation, expressing or denoting the Weight of such Cask, Box, Chest, or Package, or the Weight of the Paper, Button-board, Mill-board, Paste-board, or Scale-board, or Books, therein, or the Number thereof, shall forfeit One hundred Pounds, and every such Cask, Box, Chest, or Package, with the Contents thereof, shall be forfeited, and may be seized by any Officer of Excise or Customs.

s. 55. “And be it enacted, That every Person intending to export any Paper, Button-board, Mill-board, Paste-board, or Scale-board, or any Books, on Drawback, shall, by himself or his Agent, give to the Export Officer of Excise, or Officer acting as such, at the Port of Exportation, a Notice in Writing of his Intention to ship such Paper, Button-board, Mill-board, Paste-board, or Scale-board, or Books, Six Hours at least before such Shipment shall be made, in which Notice shall be specified the Number of Packages to be shipped, with the respective Marks and Numbers thereon, and the Quantity, Weight, and Kinds of Paper, Button-board, Mill-board, Paste-board, or Scale-board, or Books, in each Package, with the Amount of the Drawback claimed thereon, and the Value of the same for Home Consumption, and shall also specify the Quay or Place where the Packages are then lying, and from which the same are to be shipped, and the Time of Shipment, with the Name of the Ship and the Master thereof, and the Place or Port to which such Paper, Button-hoard, Mill-board, Paste-board, or Scale-board, or Books, is or are to be exported; and the Person so intending to export such Paper, Button-board, Mill-board, Paste-board, or Scale-board, or Books, shall also, by himself or his Agent, make a Declaration before the Export Officer of Excise, or Officer acting as such as aforesaid, that such Packages, and the Paper, Button-board, Mill-board, Paste-board, or Scale-board, or Books, contained therein, are the same described and set forth in the Account or Certificate of the Packing Officer, and that to the best of his Knowledge and Belief the full Duties of Excise have been charged and secured on such Paper, Button-board, Mill-board, Paste-board, or Scale-board, or on the Paper on which such Books shall have been printed or ruled, and shall also give Bond, with One or more sufficient Surety or Sureties, to be approved of by the Officer appointed by the Commissioners of Excise to take such Bond, in Double the Value of the Drawback, conditioned that such Packages, with the Paper, Button-board, Mill-board, Paste-board, or Scale-board, or Books therein, shall with all convenient Speed be shipped and exported, and shall not be unpacked in any Port or Harbour of the United Kingdom, nor unloaded, unshipped, or relanded, or put on board any other Ship or Vessel, in any Part of the United Kingdom, Shipwreck or other unavoidable Accident excepted; and such Notice having been given and such Declaration made as aforesaid, and such Security entered into, the Officer of Excise receiving the same shall write his Name upon the said Shipping Notice as a Certificate of the Requisites aforesaid having been complied with, and shall forward and transmit the said Notice, with his Name thereon, to the proper Officer of Customs at the Port whose Duty it may be to attend the shipping of such Goods.

s. 56. “And be it enacted, That all the said Packages, with the Paper, Button-board, Mill-board, Paste-board, or Scale-board, or Books therein, shall, at the Time specified in the Notice for shipping the same, be produced to the proper Officer of Customs, who shall inspect and examine the same, and, being satisfied that they are the Packages specified in the Shipping Notice, shall see them shipped in his Presence, and certify such Shipment on the Shipping Notice, and return the same to the Export Officer of Excise, or Officer acting as such, and such Export Officer, having received back the said Notice, with the Certificate of Shipment thereon, shall deliver to the Exporter or his Agent a Debenture, in such Form and with such Particulars thereon as the Commissioners of Excise shall direct, for Payment of the Amount of Drawback at the Expiration of Six Weeks from the Time of Shipment.

s. 57. “Provided always, and be it enacted, That no Debenture shall be made out for the Payment of Drawback on any Paper, Button-board, Mill-board, Paste-board, or Scale-board, or Books, exported to Guernsey, Jersey, Alderney, or the Isle of Man, until a Certificate shall be produced of the due landing thereof under the Hand of the Chief Officer of Customs of the said Islands respectively.

s. 58. “And be it enacted, That in every Case where any such Notice for shipping any Paper, Button-board, Mill-board, Paste-board, or Scale-board, or any Books, on Drawback, shall be given, it shall be lawful for the Officer of Customs to whom the Package or Packages containing such Paper, Button-board, Mill-board, Paste-board, or Scale-board, or Books, shall be produced for Shipment, and for any other Officer of Customs or of Excise, to open all or any of the Packages mentioned in such Notice, and to unpack and examine the Contents thereof; and if the same shall be found correct such Officer shall, at his own Expence, to be allowed him by the Commissioners of Customs or of Excise, as the Case may be, cause the same to be carefully repacked, and the respective Packages again secured and sealed; but if on such Examination any Package, or the Contents thereof, shall be found to vary in any Particular from the Description contained in the Shipping Notice, so that a higher or greater Sum than of right due shall have been claimed, or in case such Discovery had not been made would have, on the Exportation of such Paper, Button-board, Mill-board, Paste-board, or Scale-board, or Books, been deemed payable as Drawback, or Her Majesty in any respect defrauded therein, such Packages, and the Contents thereof, shall be forfeited, and may be seized by any Officer of Excise or Customs, and the Exporter thereof shall forfeit Treble the Value of the Drawback sought to be obtained, or Two hundred Pounds, at the Election of the Commissioners of Excise.

s. 59. “And be it enacted, That no Drawback shall be allowed for or in respect of the Paper of any Books in the Latin, Greek, Oriental, or Northern Languages printed within the Universities of Oxford and Cambridge, or the Universities of Scotland, or Trinity College, Dublin, by Permission of the Vice Chancellors or Principals or Provost of the same respectively, nor for or in respect of any Bibles, Testaments, Psalm Books, or Books of Common Prayer, Confession of Faith, or Larger or Shorter Catechism, printed in the Universities of Oxford or Cambridge, or Trinity College, Dublin, or by the Queen's Printers in England, Scotland, or Ireland respectively, nor for or in respect of any other printed Books exported by any Person not being a Printer or Bookseller or Stationer, or which have ever been before sold to any Person not using or exercising the Trade or Business of a Printer or Bookseller or Stationer.”

s. 62. “And be it enacted, That every Person who shall produce to any Officer of Excise or Customs to be packed or shipped for Exportation on Drawback any Paper, Button-board, Mill-board, Paste-board, or Scale-board, or any Books, not entitled to Drawback under the Provisions of this Act, or who shall pack or ship for Exportation on Drawback any such Paper, Button-board, Mill-board, Paste-board, or Scale-board, or Books, or any Articles, Matters, or Goods, other than the Paper, Button-board, Mill-board, Paste-board, or Scale-board, or Books, produced to the Officer of Excise to be packed, or who shall fraudulently remove, deposit, or conceal any Paper, Button-board, Mill-board, Paste-board, or Scale-board, or Books, with Intent unduly to obtain any Drawback, or any higher Amount of Drawback than he would otherwise be entitled to, shall, over and above all other Penalties which he may thereby incur, forfeit Treble the Amount of the Drawback sought to be obtained, or Two hundred Pounds, at the Election of the Commissioners of Excise, and all such Paper, Button-board, Mill-hoard, Paste-board, and Scale-board, or Books, or other Articles, Matters, or Goods, shall be forfeited, and may be seized by any Officer of Excise or Customs.

s. 63. “And be it enacted, That if any Paper, Button-board, Mill-board, Paste-board, or Scale-board shall, by Fire or by the sinking, casting away of, or by any inevitable Accident happening to any Vessel or Barge in which such Paper, Button-board, Mill-board, Paste-board, or Scale-board shall be transporting or have been transported from any Part of the United Kingdom to any other Part thereof, or on board of which such Paper, Button-board, Mill-board, Paste-board, or Scale-board shall have been put for that Purpose, be wholly lost or destroyed, or so far damaged as to be worthless and only fit to be wholly destroyed, and no longer capable of Use as Paper, Button-hoard, Mill-board, Paste-board, or Scale-board unless re-manufactured and recharged with Duty, it shall be lawful for the Maker of such Paper, Button-board, Mill-board, Paste-board, or Scale-board, being at the Time of such Loss or Damage the Proprietor or Owner thereof, to make Proof of such Loss or Damage, and of the Cause thereof, on the Oath or Oaths of One or more credible Witness or Witnesses, and of the Duty on such Paper, Button-board, Mill-board, Paste-board, or Scale-hoard having been duly charged on and paid by such Maker, and that he was at the Time of such Loss or Damage the Proprietor or Owner thereof, before the Justices of the Peace at the Quarter Sessions for the County, Shire, Division, City, Town, or Place where such Paper, Button-board, Mill-board, Paste-board, or Scale-board shall have been made and charged with Duty, or at or next adjoining to the Place where such Accident shall have taken place, or shall have been first discovered or made known to such Maker, or before the Commissioners of Excise, or any Three of them, if such Paper, Button-board, Mill-board, Paste-board, or Scale-board shall have been made or charged with Duty, or such Accident shall have happened or been first discovered or made known to such Maker, within the Limits of the Chief Office of Excise; and such Justices at Quarter Sessions and Commissioners of Excise respectively shall and they are hereby required to examine any Witness or Witnesses thereupon upon Oath (which Oath they are hereby authorized to administer), and upon satisfactory Proof being made before them respectively that such Paper, Button-board, Mill-board, Paste-board, or Scale-board had been so wholly lost and destroyed, or so far damaged as aforesaid, by any of the Causes respectively aforesaid, and that the Duties thereon had been duly charged and paid, and that such Maker was the Proprietor or Owner thereof at the Time of such Loss or Damage, to grant a Certificate thereof, and of the Amount of such Duties, under their respective Hands; and upon the Production of such Certificate to the Collector of Excise or other Officer acting as Collector of Excise of the Collection in which such Paper, Button-hoard, Mill-board, Paste-board, or Scale-board shall have been charged with Duty, such Collector or other Officer shall and he is hereby authorized and required to pay or allow to such Maker, out of any Monies arising from the Duties of Excise in his Hands, so much Money as the Sum specified in such Certificate for such Duties as aforesaid shall amount to.”

s. 65. “And be it enacted, That the Term 'Paper' in this Act shall include and be deemed to include, except where otherwise expressed, Glazed Paper, Sheathing Paper, Button Paper, and every Kind of Paper whatsoever, by whatever Denomination known or called, save and except that nothing in this Act contained shall extend or be deemed to extend to authorize the Allowance or Payment of any Drawback on the Exportation of Glazed Paper; and that the Term 'Paper Maker' shall, except where otherwise particularly expressed, include and be deemed and taken to include every Maker of Paper, Button-board, Mill-board, Paste-hoard, and Scale-board, and several in Partnership as well as one Person, and Females as well as Males; and the Term 'Paper Mill' shall, except where otherwise particularly expressed, include and be deemed and taken to include every Mill, House, Premises, Room, or Manufactory in which any Paper, Button-board, Mill-board, Paste-board, or Scale-board shall be made or manufactured.

s. 66. “And be it enacted, That all Paper, Button-board, Mill-board, Paste-board, and Scale-board, of whatever Materials made, and by whatever Denomination known or called, and however manufactured, whether made by the Materials being reduced to Pulp and moulded or finished by Machinery, or by being pressed or intermixed in a dry State, and made to adhere by Pressure or otherwise, shall be deemed and taken to be Paper, Button-board, Mill-board, Paste-board, and Scale-board within the Meaning of this Act, and shall be charged with Duty accordingly; and the Makers thereof shall be and are hereby declared to be subject and liable to all the Enactments, Rules, Regulations, Fines, Penalties, and Forfeitures of this Act, and of the general Laws for securing the Duties of Excise.

s. 67. “And be it enacted. That from and after the Commencement of this Act the several Acts and Parts of Acts following shall be and the same are hereby repealed; (that is to say,) so much of the Acts 10 Ann. c. 19.; 31 Geo.. 3. c. 24. ; 24 Geo. 3. scss. 2. c. 18.; 34 Geo. 3. c. 20.; 41 Geo. 3. c. 8.; 42 Geo. 3. c. 94.; 54 Geo. 3. c. 106.; 54 Geo. 3. c.153.; 56 Geo. 3. c. 103.; 56 Geo. 3. c. 78.; 1 Geo. 4. c.S8.; 5 Geo.4. c. 55.; and 6 & 7 Will. 4. c. 52.; as relates to the Duties on Paper, Button-board, Mill-board, Paste-board, and Scale-board,, and the collecting and securing the same; save and except so far as any of the said, recited. Acts repeal any former Acts or Parts of Acts, and also save as to any Duties or Arrears of Duties, or any Drawbacks or Allowances, due or owing or payable, or any Penalties, Fines, or Forfeitures incurred, under the said recited Acts or Parts of Acts, or any of them, before the Commencement of this Act, all which said Duties, Drawbacks, and Allowances, Penalties, Fines, and Forfeitures, may be demanded, recovered, and paid, sued for, enforced, and recovered, and condemned, as if this Act had not been passed.

s. 68. “And be it enacted. That this Act shall commence and take effect on the Eleventh Day of October One thousand eight hundred' and thirty-nine.”

Paper (Ireland). — 4 Geo. 4. c. 72. imposes a Customs Duty on the Importation of Paper into Ireland, not being the Manufacture of Great Britain, viz.

“The same Duties from the East Indies.
“No Drawback.”