In the reign of George III. the duty on colonial cocoa was raised to
1s. 10d. a pound, that on such as the East India Company imported to
2s., and that on all other sources of supply to 3s. In the early years
of the last century the cocoa imported from any country not a British
possession was charged no less than 5s. 10d. a pound as excise, with
an extra Custom's duty of from 2½d. to 4¾d. on entry for home
consumption. This restrictive tariff was by degrees relaxed, but it is
only since 1853 that the duty has been reduced to 2d. a pound on the
manufactured article, or 1d. a pound on the raw material.

While the heavy duties were in force, all houses in which the
manufacture or sale of cocoa was carried on were compelled to have
the fact stated over their doors, under penalty of £200 from the
dealer having more than six pounds in his possession (who had to be
licensed), and £100 from the customer encouraging the illicit trade.
No less than £500 as fine and twelve months in the county gaol were
inflicted for counterfeiting the stamp or selling chocolate without a
stamp. To prevent evasion by selling the drink ready made, it was
enacted under George I., whose physicians were extolling its medicinal
virtues, that

"Notice shall be given by those who make chocolate for private
families, and not for sale, three days before it is begun to be
made, specifying the quantity, etc., and within three days
after it is finished the person for whom it is made shall enter
the whole quantity on oath, and have it duly stamped."

Nothing is more eloquent of the growing favour in which cocoa is held
in this country, as its real value becomes more generally appreciated,
than the remarkable progressive increase of the quantities imported