Selected quad for the lemma: duty_n

Word A	Word B	Word C	Word D	Occurrence	Frequency Band	MI	MI Band	Prominent
duty_n	aforesaid_a	pay_v	say_a	1,353	5	6.7633	4	true

Text snippets containing the quad

ID	Title	Author	Corrected Date of Publication (TCP Date of Publication)	STC	Words	Pages
B06557	To the honourable the Commons of England assembled in Parliament, the humble proposals of James Whiston, for advance of his majesties revenue on double brandies, &c. Encouragement of loyal subjects, merchants and others, encrease of navigation, and the prevention of frauds, perjuries, and other abuses.	Whiston, James, 1637?-1707.	1685 (1685)	Wing W1688A; ESTC R186467	4,749	6

To the HONOURABLE The Commons OF ENGLAND ASSEMBLED IN PARLIAMENT The Humble PROPOSALS of James Whiston For Advance of his Majesties REVENUE on Double Brandies c. Encouragement of Loyal Subjects Merchants and others Encrease of Navigation and the Prevention of Frauds Perjuries and other Abuses THat till a little before the late dreadful Sickness French Spirits paid but 4 d. per Gallon Excise they being then generally used as the Ground work to make Strong-waters withall which are dulcifyed mixt with Seeds c. But about the said Sickness-year the People betaking themselves to the drinking Brandy simple in the room of Strong-waters perfectly made a Dispute and great Suits of Law between his Majesty and the Importers arose whether the said Commodity should pay 4 d. per Gallon more as Strong waters perfectly made did or not The Merchants applyed themselves to the Parliament then sitting for Relief who declared in an Explanatory Act in the 22d of his late Majesty that Brandy was and is a Strong-water perfectly made and accordingly Enacted it should pay an Excise of 4 d. more per Gallon as such by which Term of Brandy in the said Act was no doubt intended only single Brandy and by the words perfectly made was meant no more but perfectly made potable or to the usual Standard of such Spirits call'd Proof Single Brandy being then and ever since drank in lieu of Strong-waters Nor was there any such thing commonly Imported here as double Brandy at that time But now of late it is become a great practice to draw their Spirits here now call'd Brandy into two Thirds three Fifths and sometimes full double in strength stronger than the former single Spirits or Brandies usually were for Brandies may be known to a sixty fourth part how much they are made above that Standard intended by the Act under the term or word perfectly made which is the same with what Dealers in that Commodity call Proof or single Brandy And on purpose to defraud his Majesty of his Revenue therein a very great part of the Brandies Imported are and most or all if not speedily prevented will be Imported two Thirds three Fifths and some full double in Strength stronger than common single and potable Brandy ought to be But after the Importer of such double Brandies hath paid the Excise at 8 d. per Gallon only such double goods not being potable unless they are lower'd with Water the too common abuse is to adulterate them with English Spirits of a far cheaper value whereby the Quantity vended is not only sometimes made double and oft-times near treble more than what his Majesty was paid Duty for but his Majesties Subjects have not the said Commodity in so good and wholsome a kind as in Justice they ought As Brandies perfectly made in Forreign Parts are alwayes understood to be such as are potable or only proof so the like is observed in English Spirits made here which pay a Duty for if made Double as some are for Lackering and Physical and other uses the Officer charges and makes them pay according to the Quality reducing it to single else the Distillers would make them generally Double as they do Brandy aforesaid in other Parts and after the Duty at the rate of Single is paid then they would lower them again by which means his Majesty would be defrauded at home of that Duty the Parliament intended as he is now by such Importations from abroad and certainly there is less reason his Majesty should be defrauded in a greater Revenue by an Imported Liquor than in a smaller matter by his own Subjects here at home Also were the Importers of Double Brandy discouraged from such Importations which might forthwith be done by laying on a Duty in the Excise proportionably to what they are in strength stronger than Single and Potable Brandy there would be Imported near double the Quantity in Single which would add to his Majesties Revenue and encourage Navigation and keep his Majesties Subjects from being couzened c. And it will prevent the abuses of great numbers of French and other Aliens here who lye sculking in Corners and are the general Importers and Adulterators of the said Double Brandies who do not only the Injuries aforesaid The better to prevent the running of Brandies hereafter may it be enacted that no Brandies be imported in any Cask less than 84 Gallons but oft-times defraud his Majesty of very much Duty and hereby his Majesties able and worthy Subjects Merchants of better Reputation and Principles than to Adulterate or Save the Duty of the said Commodity are very much discouraged and beat out of their former fair Trade Besides the prevention of the said frauds will keep divers from Forswearing themselves who too often upon Shipping out of such lower'd and mixt Brandies make Oath that they are as they were imported and thereby may draw back one half of the Customs for such Goods It is provided by Law the 15 of Charles the Second That if a Brewer brew double Drink and payes the Duty of strong yet if he shall be found lowering of it he forfeits 20 s. per Barrel which indeed the Brewers too frequently do it being difficult to be discovered and also the Victualler doth take his quantity of double Drink in Casks by it self and of small Beer by it self which payes in each specie one as single strong Drink and the other as small yet afterwards this Victualler in drawing them out by Retail shall draw such a proportion of one and the other together so that in truth he sells them both for strong Drink Besides if he sell this double or treble drink intire it is still the same fraud to the King since while he payes Excise but as for Common strong Drink he sells it for double the Price or more and the same supplyes the room of as much more drink in quantity proportionably to the Improvement made in strength and quality And the Collectors may as well be Judges thereof as now they are if any shall brew strong Drink and call or pretend to sell it under the Notion of Small yet they justly oblige them to pay according to its kind and so it may be done in all other Cases ad Valorem above what it shall be worth more than the current Price It is therefore humbly submited whether if the Brewer were thus in all Cases made to pay a Duty for double or treble Drink proportionably to its value above single it might not only prevent the said Frauds but levy a Duty according to the true intent of the Act of Parliament Now for the prevention of the aforesaid Frauds and plain distinguishing of all such Brandies as shall be imported hereafter and the better to enable his Majesty to levy an equal Duty upon the same and to decide the Controversie between his Majesty and his Subjects about that Branch of the Revenue which his Majesty without doubt hath already a Right unto

it is humbly Prayed that this Honourable House would be pleased to Explain the said Act and declare all such Brandies to pay from a Penny to Eight Pence per Gallon over and above single Brandy proportionably to what they shall be found above proof and perfectly made which every Artist and most Dealers in the Commodity do well know else they could not buy and sell the same at Prizes proportionate to its strength and goodness and even at this time in the Custome-house they enter ad Valorem in one and the same day single Brandy at 24 s. per Tun and so on proportionably to the value to 48 s. per Tun according to the distinctions of the said Brandies as they are above proof which Method and Practice having for about sixteen years been discontinued this Prop●ser hath lately in Print remonstrated the Prejudice thereby done the Crown whereupon the same was revived and appears so just and reasonable that the very Importers themselves are satisfied therein It is further humbly submitted that if the said single Brandies were made to pay 4 d. per Gallon more at least provided our English Spirits and Aqua Vitae be advanced one fourth more also yet it would not lessen the Importation the Consumption thereof being daily more and more in use and esteem even to the utter Ruine and Hinderance of all other imported Strong-waters and also diminishing of our English Beer and Ale and other Manufactures Besides it is the most whole Family killing Liquor that ever came up since the Creation as by daily experience the very Dealers therein themselves as well as others are ready to averr And what Reason can be Alleadged That 3 4 5 6 to 7 or more Tuns of Wines abroad shall be distilled into one Tun of Brandy and yet that Tun of Brandy which doth so much mischief should pay but a little above half the Duty of one Tun of Wine The Truth is were the Duty far more upon Brandies it would neither hinder the Importation nor does it affect the English but the French for they must continue the making of them as much as ever for they chiefly make such Wines into Brandy as ly● up so far in the Countrey that they cannot with advantage bring them down in specie or have sale for And the same motive still continuing they will be glad to accept any prizes rather than make nothing of them Whereas it may be Objected that if a greater Duty be laid upon Brandies or other Commodities his Majesty will not receive so much in his Revenue thereon as before by Reason that then there would be the prospect of so great a profit to the Importers as may tempt them to use more Tricks to bring the same in privately and defraud his Majesty of his Duties which is commonly call'd Running of Goods In Answer to this 't is humbly submitted to Consideration whether necessary and profitable Laws ought to be forborn out of respect to such kind of Persons and their Ill courses or whether rather all Offenders in that kind ought not by the severity of good and wholsome Laws to be so chastized as may deter them and others from such unjust disloyal and ungodly Practices For since the Laws of God and Man do justly condemn Cheaters Couseners Thieves c. betwixt party and party to be both Fined and Corporally punished according to the Nature and Circumstances of the Persons and their Offences I see no reason why those who live in the constant practice of Robbing and Defrauding their SOVERAIGN and get large Estates thereby should escape free from being liable to the like Fines and Corporal Punishments For as the Sin can be no less to steal from or defraud his Majesty of that which is his Majesties Right than it is for private Persons to Cozen and Cheat one another so in the former Case both the Insolency is the greater a Crime next to Sacriledge the Example more pernicious and the Consequences much more dangerous as impairing the Publick Revenue establisht for the support of the Government Nor will it signifie much to alledge That there are great pecuniary Mulcts already imposed by Law on such as shall be convicted of those Crimes for as they reckon it no great hazard whether they shall be discovered or not so if they escape once in twice in some Commodities twice in thrice in others and so in some more some less according to the Duty payable and first cost of the Goods they will still be Gainers and thence are encouraged to persist but one smart Corporal Animadversion would be much more prevalent and effectual The present Penalties being but like Doors and Locks to secure our private Estates which may perhaps keep off modest Pilferers but when bold Villains will notwithstanding break in further such provisions as these cannot be too little to restrain them And if any of his Majesties Officers be found Tardy by wilful Negligence Connivance Bribes c. That they not only lose their places but also undergo Corporal Punishment and withall be so far disabled to serve his Majesty or give Evidence or be of a Jury as much as if convicted of Perjury or Forgery at the Common Law since besides simple Injustice and fraud their Offences are aggravated with the highest Ingratitude Treachery and direct forswearing themselves in deceiving their Royal Master who graciously preferr'd them to their Places and whom they are sworn faithfully to serve Moreover besides such Corporal Punishments on the Person may it be fit That the Ships parts of Ships Goods Boats Lighters Cranes Wharf and Tackling whatsoever imployed or used in or about any such fraud be absolutely forfeited one Moiety to his Majesty the other to the Prosecutor saving the Parts Shares and Properties of such as are Innocent and no way privy thereunto For 't is not only the Kings Interest but the Subjects too to have his Majesties Duties duly and equally paid For look how much the Ill dealer gain'd by defrauding the King of so much the honest Merchant loses the other being able to undersell him proportionably But by such wholsome Provisions duely executed not only this deceitful Practice would be prevented and thereby his Majesties Revenues much Improved but also his Majesty might be eased of the Charge of near Half the number of Officers now Imployed and yet his Revenue more justly and duely collected This Proposer hath several other Proposals to offer to this Honourable House all which equally tend to the Advance of his Majesties Revenues c. and also are as greatly for his Majesties Subjects Interests to have them put into Laws Anno 1685.