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A45969 An act for granting an additional duty on tobacco and for continuing unto His Majesty, an aid, or additional custom on several goods and merchandizes : and also for continuing the additional duty on beer and ale, and other liquors, till the twenty fifth day of December, one thousand, seaven hundred and two. Ireland. 1697 (1697) Wing I305; ESTC R39284 8,118 17

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AN ACT For Granting an Additional Duty ON TOBACCO And for continuing unto His Majesty an Aid or Additional Custom on several Goods and Merchandizes AND ALSO For continuing the Additional Duty on Beer and Ale and other Liquors till the Twenty Fifth day of December One thousand Seaven hundred and Two DVBLIN Printed by Andrew Crook Printer to the King 's Most Excellent Majesty on Cork-Hill near Copper-Alley MDCXCVII An ACT for Granting an Additional Duty on Tobacco and for continuing unto His Majesty an Aid or Additional Custom on several Goods and Merchandizes And also for continuing the Additional Duty on Beer and Ale and other Liquors till the Twenty fifth Day of December One thousand Seaven hundred and Two Anno Regni Nono Guilielmi Tertii CHAP. XXIX WE Your Majesty's Obedient and Faithful Subjects the Commons of Ireland in Parliament Assembled being by Duty Obliged and always ready to the utmost of Our Abilities to Supply and Furnish Your Majesty with such Summs of Money as may Defray the necessary Charge of the Government of this Kingdom and to Provide for such Publick Works as may tend to the Quiet and Good of the same do with all Gratitude and Humility Express our Thankfulness to Your Majesty for having upon the Address of Commons in Parliament Assembled given Orders to Grant Respites from time to time to the Collecting of Quit-Rents Crown-Rents and Composition-Rents Due to Your Majesty out of the Houses and Lands which through the Calamites of the late Rebellion have beén waste from the Five and Twentieth of March One thousand Six hundred Ninety two to the Five and Twentieth of March One thousand Six hundred Ninety five and thereby have beén Disabled to pay the same and also for giving Orders and Directions for the due Regulation and Government of the Army in this Kingdom by which means the Soldiers have beén less Grievous and Burthensome to the same then formerly in their respective Garrisons and Quarters But forasmuch as it is found to be absolutely necessary as well for the good Discipline and Order of Your Majesty's Army as for the wellfare of Your Majesty's Liege People of this Realm that the said Army should be Disposed of and Lodged and Quartered in Barracks whereby they will not only be kept together under the Eye and Care of their several Officers but Your Majesty 's other Subjects of this Kingdom will thereby be Eased of Quartering in their Houses to which they have formerly for the necessity of Affairs submitted Therefore as a further Supply to Your Majesty and also towards the Building and Erecting Barracks in such convenient and necessary parts of this Kingdom for the use of the Army as to Your Majesty shall seém most proper for the same and that the said Respited Arrears of Quit-Rent Crown-Rent and Composition-Rent due out of waste Houses and Lands from the Five and Twentieth of March One thousand Six hundred Ninety two to the Five and twentieth of March One thousand Six hundred Ninety five may be effectually Answered unto Your Majesty's Exchequer and to Answer the other Uses hereafter in this Act provided for in Addition to the Supplies already Granted to Your Majesty this Session of Parliament We humbly beseéch Your Majesty that it may be Enacted And be it Enacted by the King '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 an Additional Duty of One Penny per Pound be Raised and Levyed upon all Tobacco that shall be found to be or to have beén in this Kingdom in the Hands of any Merchant or other Person whatsover the First Day of November One thousand Six hundred Ninety seaven whensoever the same was Imported Also upon all Tobacco that shall be Imported into this Kingdom after the First Day of November One thousand Six hundred Ninety seaven until the Five and twentieth of December which shall be in the Year of Our Lord One thousand Six hundred Ninety nine And whereas it is found Necessary to answer the Ends aforesaid That the Additional Custom Granted to His Majesty on several Goods and Merchandizes by several Acts made in this Session of Parliament shall be continued till the Five and twentieth of December One thousand Seaven hundred and Two Be it further Enacted by the Authority aforesaid That all Tobacco Muslin Callicoes and all sorts of Liunen Scotch-cloth and Wines except Wines of the Growth of Spain and of the Dominions thereunto belonging that shall be Imported into this Kingdom at any time from and after the Four and twentieth Day of December One thousand Six hundred Ninety nine unto the Five and twentieth Day of December which shall be in the Year One Seaven hundred and Two and no longer shall Answer and Pay unto His Majesty His Heirs and Successors over and above all Rates and Duties due or payable for or out of the same by Uertue of any former or other Law in Force in this Kingdom except only the several Statutes formerly made in this present Session of Parliament which laid several Additional Duties on the said Goods until the said Five and twentieth Day of December which will be in the Year One thousand Six hundred Ninety nine the several Rates and Duties hereafter mentioned That is to say For every Pound weight of Tobacco to be Imported within the time aforesaid Two pence Half-penny Sterling for every Ell of Muslin Callicoe and of all and every other sorts of Linnen Imported within the time aforesaid Scotch-Cloth Excepted Six pence Sterling and for every Yard of Scotch-Cloth Imported within the aforesaid time Six pence Sterling for every Tunn of Wine except Wines of the Growth of Spain and the Dominions thereunto belonging Imported within the time aforesaid Threé Pounds Sterling and so proportionably for a greater or lesser quantity Which several Duties shall and may be Raised Collected and Levyed and paid unto His Majesty His Heirs and Successors during the time aforesaid at the same times and in the same manner and place and by such Rules and Ways and Means and under such Penalties and Forfeitures as are mentioned and expressed in one Act of Parliament made in a Session of Parliament which began the Eighth day of May in the Thirteénth Year of the Reign of the late King Charles the Second Intituled An Act for Settling the Excise or New Impost upon the said late King Charles the Second His Heirs and Successors the same to be paid upon Merchandizes Imported and Exported into or out of the Kingdom of Ireland according to the Book of Rates to the said Act annexed Provided always and be it further Enacted by the Authority aforesaid That the Merchant or other Importer of any Tobacco so Charged as aforesaid which the said Additional Duty of One penny per Pound weight until the Twenty Fifth of December One Thousand Six Hundred and Ninety Nine and with the
Additional Duty of Two pence half-penny per Pound from that time till the Fifth of December One thousand Seaven hundred and Two shall have like time for payment of such Additional Duty and Duties as they had or ought to have by vertue of the above-named Act of Excise or New Impost any thing herein contained to the contrary notwithstanding And be it further Enacted That from and after the Twenty fourth day of December which will be in the Year One thousand Six hundred Ninety eight there shall be throughout this His Majesty's Kingdom of Ireland Raised Levyed Collected and Paid unto His Majesty His Heirs and Successors unto the Twenty Fifth day of December which shall be in the Year of Our Lord God One thousand Seaven hundred and Two for Beér Ale and other Liquors hereafter expressed by way of Excise over and above all other Duties Charges and Impositions thereout then payable the Excise or Duty hereafter following That is to say For every Thirty two Gallons of Beér or Ale above Six Shillings the Barrel price Brewed within his Kingdom by the Common Brewer or in his Uessels or by any other person or persons who doth or shall sell Beér or Ale publickly or privately to be paid by the Common Brewer or by such other person or persons respectively One shilling and Six pence and so proportionably for a greater or lesser quantity over and above the Duties payable for the same if this Act had not beén made And for every Thirty two Gallons of Beér or Ale of Six Shillings the Barrel price or under Brewed by the Common Brewer or other person or persons who doth or shall sell Beér or Ale publickly or privately to be paid by the Common Brewer or by such other Person or Persons respectively for a greater or lesser quantity Threé pence over and above what would be payable for the same if this Act had not beén made And be it further Enacted by the Authority aforesaid That from and after the Twenty Fourth Day of December in the Year of Our Lord God One thousand Six Hundred and Ninety eight there shall be throughout this His Majesty's Kingdom of Ireland Raised Levyed Collected and Paid unto His Majesty during the aforesaid space and term of Four Years ending on the Twenty Fourth Day of December One thousand Seaven hundred and two an Additional Duty or Excise of Threé pence upon every Gallon of Aquavitae Strong-waters and Balcan or other potable Spirits made or Distilled in this Realm for sale whether of Foreign or Domestick Spirits or Materialls the same to be paid by the First Maker or Distiler thereof and so proportionably for a greater or lesser quantity over and above all other the Duties that would have beén payable for the same if this Act had not beén made And be it further Enacted by the Authority aforesaid That the several Rates and Duties of Excise hereby Granted on the several Liquors aforesaid shall be Raised Levyed Collected Recovered and Paid unto His Majesty in the same Manner and Form and by such Ways and Means and under such Penalty and Penalties and Forfeitures as are mentioned and expressed and directed for the Collecting Gathering and Recovering of the several Duties of Excise in and by the said Act of Excise or New Impost made in the Fourteénth Year of the late King Charles the Second Intituled An Act for Settleing of the Excise or New Impost upon His Majesty His Heirs and Successors according to the Book of Rates therein incerted or by any other Law now in Force with the like Liberty of Appeal to and for the Parties grieved as in and by the said former Act is respectively provided And be it further Enacted by the Authority aforesaid That no Inkeéper Uictualler or other Re-tailer of Beér or Ale at any time hereafter during the continuance of the aforesaid Additional Duties on Beér and Ale by this Act Imposed shall be Sued Impleaded or Molested by Indictments Informations Action or otherwise for Selling and Uttering of Beér and Ale at any other and higher Prices then the Prices heretofore Limitted and Appointed but that all Officers and other Persons concerned in Assizeing of Beér and Ale throughout this Kingdom shall take Care to Assize the same with Regard to the Additional Charge or Duty aforesaid And be it further Enacted and Ordained by the Authority aforesaid That all and every Merchant Importer Shop-keéper Re-tailer or other Person or Persons Inhabiting or Tradeing within the City of Dublin and all other Towns Corporate Ports and all other places of this Kingdom do within the several times herein-after mentioned That is to say in the City and Suburbs of Dublin within Four days after the First Day of November One thousand Six hundred Ninety seaven and in all other places within Ten Days after the First Day of November One thousand Six hundred Ninety seaven Make and Deliver under His or Their Hands to the Commissioners of Excise for the time being their Sub-Commissioners Collectors or other Chief Officers of Excise of the District in which he or they Live or Inhabit a true and perfect Account of all Tobacco remaining in the Possession of every such Merchant Shop-keeper Re-tailer or other Person whatsoever or in the Possession of any other to His or Their Use at the Respective times aforesaid and shall likewise make Oath before the said Commissioners Sub-Commissioners Collectors or other Chief Officer as aforesaid who or any of them hereby are Authorized to Administer the same that the Account by him or them Given is a True Iust and Perfect Account of all the Tobacco in his Possession or in the Possession of any other in Trust for him or them and the said Commissioners of Excise or their said Sub-Commissioners Collectors or other Chief Officer respectively are hereby Charged and Required to send one or more Officer or Officers to enter into the Cellar Uault Store-celler Store-house Ware-house or other place or places whatsoever to any Merchant or other person in this Kingdom belonging to Search Seé and Try whether the quantity of Tobacco do not exceéd such Account given under Hand as aforesaid and if the same shall be found to agreé that then the Duty of One Penny per Pound shall be immediately paid down at the usual Allowance of Imported Excise or Bonds with sufficient Security be immediately passed to His Majesty for payment of the same in Threé Months time and in Case any Merchant or other Person lyable to give an Account as aforesaid shall Neglect Omit or Refuse to Make and Deliver in such an Account at the time aforesaid or else Making and Delivering in such Account shall not upon Demand thereof by such Officer or Officers as shall be thereunto Appointed suffer him or them to Enter into His or Their House or Houses Ware-house Store-cellar Store-house Ualts or any Place or Places to him or them belonging or Admitting them as aforesaid shall Hide Conceal or not shew all and every