AN ACT For the Setling of the EXCIZE AND NEW IMPOST Upon HIS MAJESTY His Heirs and Successors according to the Book of Rates therein inserted DUBLIN Printed by Benjamin Tooke Printer to the Kings most Excellent Majesty and are to sold by Samuel Dancer in Castle-street An Act FOR The Setling of the Excize or New Impost upon His Majesty His Heirs and Successors according to the Book of Rates therein inserted THe Lords spiritual and Temporal and the Commons in this present Parliament assembled in consideration of the Gracious inclinations and intentions of Your Royal Majesty for the good quiet and repose of this your Majesties Realm of Ireland and the great and certain charge which for this cause must and will exhaust and diminish your Majesties Treasure without some timely provision made for remedy thereof and withal being very sensible how much it will concern the peace tranquility and welfare of all your Majesties good Subjects that some certain Revenue be established for and towards the constant pay of the Army and Forces of your Majesty and for defraying other publick charges in the defence and preservation of this your Majesties Realm And considering also that the manner and means of raising monies by way of an Excize and New Impost is found by experience to be the most equal and indifferent Leavy that can be made or layed on the people for and towards the ends and purposes aforesaid In all humbleness We your Majesties most faithfull and loyal Subjects of your Highness Realm of Ireland do pray and beseech your Majesty that it may be Enacted And be it Enacted by your most excellent Majesty by and with the advice consent of the Lords Spiritual Temporal and Commons in this present Parliament assembled and by Authority of the same That from and after the Five and twentieth day of December One thousand six hundred sixty one the several â—ates and Charges hereafter mentioned and no other in and by the name of the Excize or New Impost shall be set layed and imposed and are hereby set layed and imposed to be had levied demanded collected received recovered and paid in and throughout the Realm of Ireland upon all and every the Commodities Merchandizes and Manufaâ—tures as well Native as imported or Forreign in manner and form following viz. For every Thirty two Gallons of Ale and Beer of above six shillings the barrel price brewed within this Realm by the common Brewer or in his vessels or by any other â—erson or persons who shall tap or sell out Beer or Ale publickly or privately to be paid â—y the said Brewer or such other person or â—ersons respectively Two shillings and six â—ence and so proportionably for a greater â—â— lesser quantity For every Thirty two Gallons of six â—hillings Beer or Ale or under that price â—rewed by the common Brewer or in his Vessels or by any other person or persons who shall tap and sell such Beer or Ale pubâ—â—â—kly or privately to be paid by the said Brewer or such other person or persons as aforesaid six pence and so proportionably for a greater or lesser quantity For all Aqua-vitae or strongwaters made or distilled within this Realm whether of Forreign or Domestick spirits or materials to be afterward sold and vended to be paid upon every Gallon by the first maker or Distiller thereof four pence For all manner and sorts of Drugs already imported and remaining on the hands of the Merchant importer who is not a shop-keeper Retailer or Consumptioner thereof or else to be imported or brought into any the Ports or places of this Realm from and after the said five and twentieth day of December One thousand six hundred sixty one of the value of every Twenty shillings of the same Drugs according to the several and particular Rates and Values of the same Drugs as they are particularly and respectively rated and valued in the book of Rates herein after mentioned and referred unto to be payed and so after that Rate for a greater or lesser quantity two shillings For all manner and sorts of Raw hemp undrest Flax Tow Taâ— Rosin Pitch Wax Cable Cable Yarn or Cordage already imported and remaining on the hands of the Merchant importer who is not a â—â—opkeeper Retailer or Consumptioner thereof or else to be imported or brought inâ—o any the Ports or places of this Realm from â—nd after the said five and twentieth day of December One thousand six hundred sixty â—ne of the value of every Twenty shillings â—f the same Goods and commodities accordâ—ng to the several and particular Rates and Values of the same as they are particularly â—nd respectively rated and valued in the said â—ook of Rates hereafter mentioned and reâ—â—red unto to be paid and so after that rate â—r a greater or lesser quantity six pence For all sorts of Wine Tobacco Silks â—alts and other Goods Wares commoâ—ities and merchandizes of what nature or â—inde soever specified and rated in the said â—ook of Rates hereafter mentioned and referâ—ed unto already imported and remaining â—n the hands of the Merchant importer who â—s not a shop-keeper Retailer or Consumpâ—â—oner thereof or else to be imported and â—rought into any the Ports or places of this â—ealm from and after the said five and â—â—entieth day of December One thousand 〈◊〉 hundred sixty one of the value of every Twenty shillings of the same Wines Tobacco silks salt and other Goods Wares Commodities and Merchandizes according as they are particularly and respectively rated and valued in this book of Rates herein after mentioned and referred unto and to be paid and so after that rate for a greater or lesser quantity twelve pence For all other sorts of Goods Wares Commodities Merchandizes whatsoever omitted and not specified contained or rated in the said books of Rates or Values hereafter mentioned except Iewels Bullion Corn Victuals Arms and Ammunition already imported or remaining on the hands of the Merchant importer who is not a shopkeeper Retailer or Consumptioner or else to be imported or brought into any the Ports or places of this Realm from and after the said Five and twentieth day of December One thousand six hundred sixty one of the value of every Twenty shillings of the same Goods Wares Commodities and Merchandizes as they shall or do stand Taxed in the book of Rates for Customes established by this present Parliament and if omitted and not specified there then as they shall be rated and valued by the Sub-commissioner Collector and Searcher for Excize in the Port or place where the same shall happen to be imported or according to the highest price the said commodities in their several species sortments and kinds shall then bear in the Market to be paid and so after that rate for a greater or lesser quantity twelve pence All which Duties to be paid for any Commodities or Merchandizes already or hereafter to be imported as aforesaid shall from time to time and at all times be paid by the
first buyer of all and every the said commodities and Merchandizes before his receiving of the same from the Merchant that hath already or shall hereafter import or bring in the same except as hereafter is excepted And unless the merchant importer shall or do happen to be a shopkeeper Retailer or one imploying the commodities of his importation for his own use and consumption in all and every which cases the duties of Excize shall be paid and satisfied by such Importer shopkeeper Retailer or other person as aforesaid upon the importing and landing of his or their Goods and before he or they be permitted and suffered to receive or carry his or their goods away from the Customehouse or other place of the Port in which they may happen to be landed and brought on shore and the rates and values before mentioned according to which the Excize is intended to be paid by this present Act as aforesaid are declared and enacted to be the rates and values mentioned and expressed in one book of rates and values hereafter following intituled A book of Rates and values of Goods and merchandizes imported according to which Excize is to be paid by the first buyer or importer respectively which said book of rates and values and every article rule and clause therein contained shall be and remain as effâ—ctual to all intents and purposes as if the same were included particularly in the body of this Act And for the better levying and collecting all and every of the said duties of Excise aforesaid and preventing the many frauds deceipts and undue practises which may be had and used by evil disposed persons and others to elude this present Act. And be it further enacted and ordained by the Authority aforesaid That all and every the merchants importers who keep neither shop nor retail or consume the goods and commodities of their own importation inhabiting or trading within the city of Dublin and all other the Towns corporate Ports all other places of this Kingdom do at or upon the first day of January One thousand six hundred sixty one make and deliver unto the Commissioners of Excize hereafter mentioned their Sub-commissioners Collectors or oâ—her chief Officer resident at the Office of Excize under which he or they live or inhabit a â—rue and perfect accompt whether they have â—ny imported or forreign goods and commoâ—ities excizeable resting on his or their hands â—r in the hands of any other to his or their â—â—se at the time of giving in such accompt or â—ccompts or no and if so to mention and â—xpress the true species sortment kind quality â—nd quantity of all and every the same and â—hall likewise make oath before the said Commissioners Sub-commissioners or other â—hief Officer as aforesaid who or any one of â—hem are hereby authorized required to admiâ—ister the same that the Accompt then by him â—r them given in is a true just and perfect acâ—ompt as it is by him or them delivered in â—hat they not colourably or otherwise under aâ—y pretence whatsoever out of favour affection â—r respect to themselves or any other or oâ—hers concealed omitted or left out any goods â—r commodities resting or remaining on his or their hands or the hands of any other or others for his or their use at the time aforesaid And further That all and every the goods in the said accompt mentioned and expressed and shewn unto the Officer or Officers as hereafter is directed were Bona Fide imported by him or themselves and entred upon their landing in his or their names and not belonging unto or entred in the names of any other or others whatsoever and after and upon the delivering of every such accompt respectively the said Commissioners of the Excize or their Sub-commissioners Collector or chief Officer respectively are hereby charged and required to send one or more Officer or Officers to enter into the cellars vaults store-houses ware-house store-cellars or other places of every merchant delivering â— giving in accompt as aforesaid to search see and try whether the quality and quantity of goods every or any such person hath in his or their hands or any other person or persons to his or their use do exceed such accompt or no and if the same be found to agree that then the accompt given in shall be the rise and beginning of a new accompt for the future to be had and kept in the Excize office with every the aforesaid merchants respectively who â—orthwith upon the agreeing of their rest or â—emainder as aforesaid shall make and enter â—nto a sufficient obligation in the Law in â—uch form and manner as hereafter is directâ—d and appointed to be done by known Merâ—hants entering and landing their goods not â—o deliver all or any of the same before the duâ—es of Excize shall be duely and truly answerâ—d according to the purport and meaning of â—his present Act And in case any Merchant â—porter or other liable to give in an accompt â—s aforesaid shall neglect omit or refuse to â—ake and deliver in such accompt at the time â—foresaid or else making and delivering in such â—ccompt and at such time as aforesaid shall â—ot upon demand thereof by such Officer or â—fficers as shall be appointed as aforesaid â—rmit and suffer him or them to enter into â—s or their several Vaults store-houses â—arehouses Storecellars or other places â— search see and take Accompt of the quantity â—nd quality of all and every the goods and â—mmodities Excizeable that shall be or reâ—ain in all or any the same or shall conceal â—â—e or not shew all and every his and their â—â—ults storehouses warehouses storecellars â— other places or any Goods or commodities â—â—oresaid from the view and search of any such Officer or Officers shall for every such hâ— or their default therein lose and forfeit 〈◊〉 sum of two hundred pounds to be levied â— distress or else for want thereof the party offending to be committed to prison as heâ— after is appointed That no goods wares commodities â— merchandizes whatsoever excizeable from aâ— after the said five and twentieth day of Dâ—cember One thousand six hundred sixty oâ—â— be taken up or discharged out of any Gabbaâ— Lighter Ship Vessel or Bottom whatsoeveâ— coming from any part beyond the Sea beiâ— not in leak or wrack to be laid on land or â—den or put off or from any Wharf Key or aâ—other place on the land into any gabbard ligâ—ter ship Vessel or other bottom whatsoever be transported or shipped off before such Gaâ—bard Lighter ship Vessel or other bottoâ— have been first entred into the Custom house such Port or other place where such veâ— shall happen to unlade or lade or at any othâ— time or times but only in the day light thâ— is to say from the first of March until the 〈◊〉 of September betwixt the sun-rising â— sun-setting and from the last day of Septeâ—ber until the first of March between the hoâ— of seven in the
be proceeded against set and put in the Pillory aâ— in and by one statute made in this Realm iâ— the Eight and twentieth year of the Reigâ— of the late Queen Elizabeth is Enacted and Ordained and the Iustices of Assize anâ— Goal Delivery in their several circuits anâ— the Iustices of Peace in every county with in this Realm at their Quarter-sessions both within Liberties and without shall have full power and authority by virtue hereof to inquire of all and every the defaults and offences last before-mentioned by inquisition presentment Bill or Information before them exhibited or otherwise lawfully to hear and determine the same and thereupon to give Iudgement award process and Execution of the same according as in and by the said statute is directed and ordained That if any Goods distrained in pursuance of this present Act shall not be redeemed within six dayes except before excepted or if any goods seized shall not be claimed or cleered within one and twenty dayes after as aforesaid the commissioners of Excize their sub-Commissioners and Collectors respectively appointing a general day of sale and giveing publick notice thereof shall cause the said goods to be appraised by two sworn Officers or others and afterwards sell and dispose of the same by the candle unto such person as shall bid or give most for the same and all sales so made of any Goods seized or distrained shall be good in Law to all person and persons buying the same That all seizures Fines forfeitures and penalties mentioned in this Act all necessary charges for recovery thereof being first deducted the same to be rated and allowed of by the Commissioners of Excize their sub-Commissioners or Collectors respectively the moyety or one half part of the remainder of such fines Forfeitures and Penalties shall be to the use of his Majesty His Heirs and Successors and the other moyety or one half part to him or them that shall seize or discover or give Information of and prove any breach of any clause or Article of this present Act. Provided alwayes and be it declared That in case any person or persons subject to any Fine or Penalty or Forfeiture who is not a Principal but an Abettor or Accessary to any offence or breach of this present Act shall discover declare or make known any such offence or breach of this present Act unto the Commissioners of Excize their sub-Commissioners or Collectors every such person shall not only be acquitted and discharged of and from any penalty in relation to himself but shall have and receive the one moyety of the Fines Forfeitures and penalties incurred by any others whose offence or breach of this present Act he shall so declare and make known any thing in this present Act before to the contrary notwithstanding That for the better and more effectual and vigorous execution of this Act all Sheriffs Iustices of the peace Mayors Portriffs Sovereigns Constables and all others his Majesties Officers in the several Counties Baronies Liberties Franchenzices and Iurisdictions of this his Majesties Realm of Ireland be and are hereby required to be from time to time and at all times aiding and assisting unto the Commissioners of Excize their sub-Commissioners Collectors and all other Officers and Persons imployed by or under them in the due Execution of this Act and punishing all Offenders according to law and doing all other things as in and by this present Act is required to be done by all every or any of them And His Majesty is graciously pleased that it be Enacted and it is hereby Enacted and declared by the Authority aforesaid That for the space of seven years next ensuing there be no lease made by his Majesty his Heirs or Successors to any person or persons or any Authority given as Agent or Agents or otherwise for granting licences for any of the premisses otherwise than as by this Act is appointed nor after the said seven years without special advice in that behalf of the chief Governour or Governours and six or more of the Council of this Kingdom and even that not to be without then reserving thereout yearly to his Majesty His Heirs and successers the highest Rent yearly thereout that in any one Year of the now next succeeding seven years the same shall yield to His Majesty His Heirs or successors and if any such Lease as aforesaid shall be made of any the premisses contrary to this Act the same is hereby declared to be void And be it further Enacted by the Authority aforesaid that the several Rates and duties of Excize in and by this present Act rated imposed and set to be had received levied and demanded within your Majesties Realm of Ireland shall be had received and demanded for the use of your most Excellent Majesty your Heirs and successors for ever and all powers and authorities therein given and granted shall be exercised continued and put in execution from the said Five and twentieth day of December One thousand six hundred sixty and one and thenceforward for ever And lastly Be it Declared and Enacted by the Authority aforesaid That the said several Rates and Duties of Excize and all Fines Penalties Forfeitures or other sum or sums of money rated imposed set or forfeited in and by this present Act are meant and intended to be currant and lawfull money or moneys of England and that all and every of the same be therefore demanded received paid and satisfied accordingly A BOOK OF RATES AND Value of Goods and Merchandize imported according to which Excize is to be paid by the first Buyer or Importer respectively A. Â l. s d. ALLom the tun 15 00 00 Aneil of barbery the pound 00 01 08 Annoto the pound 00 01 06 Argal white and red or powder â—he hundred weight containing â—ne hundred and twelve pounds 01 02 00 Aggats small the hundred dozen 00 13 04 Aggats large the piece 00 00 06 Amber the pound 00 01 08 Ashes called Pot-ashes the hundred weight containing one hundred and twelve pounds 02 00 00 Ashes called Wood or Soap Ashes the hundred weight containing 112 pounds 01 00 00 B. Babies-heads of earth the dozen 00 09 00 Balks Great the hundred containing 120 20 00 00 Balks Middle the hundred containing 120 06 00 00 Balks Smal the hundred containing 120 04 00 00 Gold ballances the groce containing twelve dozen pair 04 00 00 Ballances called Ounce ballances the groce containing 12 dozen pair 02 00 0â— Ballances called The sort containing four dozen 02 13 0â— Balls called Tennis balls the thousand 01 10 0â— Balls called Washing balls the groce containing 12 dozen 00 10 0â— Band strings the dozen knots 03 00 00 Barlings the hundred containing 120 pounds 12 00 00 Barilla or Saphora to make glass the hundred weight containing 112 pounds 01 10 00 Basket rods the bundle 00 08 00 Baskets called hand-baskets or Sports the dozen 00 04 00 Battery basherons or Kettles the 100 weight containing 112 pound