l. for every 100 l. value CXXV For every dozen pounds of Thread Outnel 4 s. CXXVI For all Tapistry and Dornix except such as are manufactured in or brought from the French Kings Dominions 10 l. for every 100 l. value CXXVII For unwrought Inkle one Moiety more then what is now paid for the same CXXVIII For all Pan-tiles 8 s. the 1000. CXXIX For Dying-wood except Red Wood from Guinea Drugs and Logwood 5 l. for every 100 l. value CXXX For Bees-wax 5 l. for every 100 l. value CXXXI For every Tun of French Wine 8 l. above all Duties already charged CXXXII Upon all French Goods and Merchandize except Wine Brandy Salt and Vinegar 25 l. for every 100 l. value CXXXIII For Alamodes and Lutestrings 15 l. for every 100 l. value CXXXIV For Latten Brass or Copper-wire 6 s. 6 d. the 100 Weight containing 112 pounds CXXXV For Goods not particularly rated in the Book of Rates paying Duty at value 5 l. for every 100 l. value upon the Importer's Oath according to the Direction of the Book of Rates except such Goods as are particularly charged by this Act or an Act of this Parliament Entituled An Act for Granting to Their Majâ—sties certain Impositions upon all East-India Goods c. CXXXVI For every Gallon of Strong Water Aqua vitae or Brandy commonly called Single Brandy to be paid by the Importer before landing 2 s. above the Duties at any time before the Second year of Their Majesties Reign payable for the same CXXXVII For every Gallon of Strong Waters Spirits or Brandy above Proof called Double Brandy to be paid as aforesaid 4 s. CXXXVIII Two Clauses in an Act made the Second year of Their Majesties Reign Entituled An Act for Granting to Their Majesties several Additional Duties upon Beer Ale and other Liquors for Four Years c. concerning Single Brandy Spirits or Aqua vitae and Brandy Spirits or Aqua vitae above Proof shall from the 1st day of March 1692. be repealed CXXXIX The Rates and Impositions hereby imposed to be raised except where it is otherwise hereby directed according to the Act of Tonnage and Poundage and the Directions thereunto annexed or any other Laws now in force relating to the Customs CXL The several Rates and Duties upon Single and Double Brandy shall be levied according to the Directions of an Act made in the 12th year of K. Charles II. Entituled An Act for taking away the Court of Wards and Liveries c. and of another Act in the 15th year of His Reign Entituled An Additional Act for the better Ordering and Collecting the Duty of Excise c. or of any other Law in force relating to the Excise CXLI The Importers giving Security at the Custom house shall have a Twelve Months time for paying the Additional Duties hereby imposed by 4 quarterly Payments and for ready Money shall have 10 l. per Cent. abated And if such Goods be again exported within a Twelve Month by any Merchant English or within 9 Months by Strangers the Duty shall be repaid or the Security vacated for what shall be exported all Brandy excepted CXLII The Duties hereby charged upon Amber-Beads Amber rough Coral-Beads and polished Coral and all Couries to be repaid to the Merchant exporting the same within 3 years after the Importation thereof CXLIII No Brandy shall be imported in any Vessel not containing 60 Gallons at the least on pain of forfeiting the same or the Value one half to Their Majesties and the other half to the Informer CXLIV The Officers concerned in levying the Duties arising by this Act shall keep a separate Account thereof and pay the same in specie into the Exchequer weekly and upon neglect or refusal shall forfeit their Places CXLV During the continuance of the said Act Entituled An Act for Granting to Their Majesties certain Impositions upon all East-India Goods c. the Sum of 5 l. only shall be paid for every 100 l. Value of Raisins above the Rates thereon charged in the Book of Rates and 50 s. for every 100 l. Value of Currans above the Rates in the Book of Rates any thing in the said Act to the contrary notwithstanding the same to be Collected as by the said Act is directed CXLVI No piece of Calico Imported during the continuance of the said last recited Act of the breadth of One yard and a quarter shall exceed in length Ten yards and no Piece above that breadth shall exceed Six yards and Pieces exceeding those lengths shall be Rated according to the length of Ten yards and Six yards for each Piece and pay in that proportion according to the Sum rated in the Book of Rates and the Subsidy and additional Duty shall be Collected and Paid according to that Admeasurement CXLVII Linen of Prussia Polonia or any part of the East Countrey except Russia above the breadth of three quarters and half a quarter of a yard shall pay as broad Germany Linen and whited Hinderlands from the same Countries under that breadth shall pay as narrow East Countrey Linen CXLVIII During the continuance of an Act made in the First year of Their Majesties Reign Entituled An Act for charging and Collecting the Duties upon Coffee c. at the Custom-house there shall be paid to Their Majesties for every 100 Weight of Coffee Imported 56 s. and no more and for every Pound of Cocao Nuts Imported from any of our own Plantations 6 d. and no more and from any other Countries 8 d. and for every pound of Tea Imported from whence it Lawfully may 1 s. and no more and for every pound of Chocolate 1 s. and no more any thing in the said recited Act to the contrary notwithstanding CLXIX The Duties hereby charged upon Coffee Cocao Nuts Tea and Chocolate to be paid over and above the Duties Charged upon them in the Book of Rates CL. No Foreign Alamodes and Lutestrings shall be Imported after the 25 day of March 1693. but upon notice first given to the Commissioners or Farmers of the Customs of the Quality and Quantity Marks Numbers and Package thereof with the Name of the Ship and Master and the Place where they intend to import the same and taking a licence from the said Commissioners or Farmers or any Three of them for the Lading and Importing thereof which Licence shall be Granted without Fee the said Goods Imported without such Notice and Licence shall be Forfeited one Moiety to Their Majesties and the other Moiety to him that will seize or sue for the same CLI Officers of the Customs for passing any Debenture for Repayment of the Duties to be paid back on Exportation according to this or any other Act shall only receive such Fees as were payable for Debentures for the Repayment of the half Subsidy according to the Book of Rates and no more nor shall any Fee be taken for any Oath to be Administred at the Custom-house upon this Act. CLII. The Act made in the 3d Year
such Penalties and Forfeitures as in the Acts made in the 12th year of King Charles II. and the 15th of the same King are mentioned or by another Law in force relating to the said Revenue of Excise and the Clauses in the said Acts to be of force for and concerning the Duties hereby granted as if particularly recited in the Body of this Act. IX The Commissioners of the Excise Monies arising by these Duties to be kept apart and the Commissioners and other Officers of the Customs at the Head-Office in London shall separate and keep apart all the Monies arising by these Duties as the same shall from time to time arise or be paid into the said Office of Excise or unto the Receiver-General of the Customs and the Comptroller of the Excise and of the Customs or their respective Deputies shall keep a distinct account in Books fairly written of all those Rates and Duties to which all Persons shall have free access at all reasonable times gratis Holidays no pay-days And the Commissioners of the Excise and Customs are to pay weekly upon every Week if it be not a Holiday and then the next day after that is not a Holiday Monies how to be paid these Monies into the Receipt of the Exchequer distinct and apart from other Monies they shall receive and in the Office of the Auditor of the Receipt one Book shall be kept in which all the said Weekly Monies shall be entred apart Commissioners neglecting or misapplying their Forfeiture And if the Commissioners shall refuse or neglect to pay into the Exchequer all or any of the said Weekly Sums in such manner as hereby required or shall divert or misapply any part of the same or if such Comptroller shall neglect his Duty in keeping such Accounts then he or they shall forfeit their respective Places and be incapable of any Place of Trust or Office whatsoever and such Commissioner shall be liable to pay the full value of any Sum diverted or misapplied to any Person that shall sue for the same in any of their Majesties Courts of Record at Westminster Necessary Charges to be deducted Their Majesties out of the Duties may allow Salaries and incident Charges as shall be necessary for receiving collecting and managing the same Duties Head-Office to continue in London or within ten miles The Head-Office of Excise now in London shall be continued there for ever or within ten miles thereof And likewise for ever shall be continued there or within the same distance a Comptroller of the Excise the Commissioners of Excise and Comptroller to be appointed by their Majesties their Heirs and Successors X. What shall be the yearly Fond. That yearly and every year reckoning the first year to begin from the 1st of June 1694. the full Sum of 140000 l. out of these Monies by the said Duties of Tunnage and Excise and to be brought into the Receipt of the Exchequer by weekly payments in case the weekly payments shall extend thereunto shall be the whole and intire yearly Fond. In case of deficiency how to be supplied And in case the said weekly payments shall not amount to so much then as far as they will extend shall be part of the yearly Fond for and towards the answering and paying of the Annuities and other Purposes in this Act after mentioned And in case of deficiency by the said Duties of Tunnage and Excise to discharge and satisfie the Annuities and other Benefits and Advantages by this Act appointed or intended to be paid within any one year to be reckoned as aforesaid or if they shall not amount in their weekly payments to so much as 140000 l. within such time then the deficiency shall be made good out of any Treasure or Revenue belonging to their Majesties their Heirs or Successors not being appropriated to any particular Uses by any Act of Parliament and that to be issued and paid without any farther or other Warrant but to be done by virtue of this Act towards the discharging and paying of the said Annuities and Benefits as together with the Monies brought into the said Receipt for the Duties hereby granted shall compleatly pay off the same within the year respectively grown due And the yearly Sum of 140000 l. arising by and out of the said Impositions and Duties hereby granted shall be kept separate and apart in the Receipt of the Exchequer to be paid from time to time unto such Person or Persons and in such manner proportion and form as is herein after directed XI Their Majesties to appoint Commissioners to take Subscriptions Their Majesties by Commission under the Great Seal of England may authorize and appoint any number of Persons to take and receive all such voluntary Subscriptions as shall be made on or before the first day of August 1694. by any Person or Persons Natives or Foreigners Bodies Politick or Corporate for and towards the raising and paying into the Receipt of the Exchequer the Sum of 1200000 l. part of the Sum of 1500000 l. And that the yearly Sum of 100000 l. part of the said yearly Sum of 140000 l. rising by the said Duties and Impositions shall be applied issued and directed and is hereby appropriated to the use of such Persons and Bodies Politick as shall make such voluntary Subscriptions and Payments their Heirs Successors or Assigns in the proportion hereafter mentioned that is to say The Monies how to be divided and proportioned That each weekly or other payment rising out of the Duties and Impositions by this Act granted shall by the Auditor of the Receipt of Exchequer from time to time as the same shall be paid in be separated and divided into five seventh parts and two seventh parts which is according to the proportion of the said yearly Sum of 100000 l. to the said yearly Sum of 140000 l. which five seventh parts of the said several payments arising by the Duties of this Act and so set apart are appropriated towards the payment of the said yearly Sum of 100000 l. and shall from time to time be issued and paid to the uses of the Subscribers and Contributors towards the raising and paying into the Receipt of Exchequer the Sum of 1200000 l. XII The 200000 l. and 100000 l. to be assigned or transferred Their Majesties by Letters Patents under the Great Seal may limit direct and appoint in what manner and proportions and under what Rules and Directions the said Sum of 200000 l. and the said yearly Sum of 100000 l. and every or any part or proportion thereof may be assignable or transferrable assigned or transferred to such Person or Persons only as shall freely and voluntarily accept of the same and not otherwise The Contributors to be incorporated and to incorporate all and every such Subscribers and Contributors their Heirs Successors and Assigns to be one Body Corporate and Politick by the Name of Governor and
Granted into which all such Moneys shall be paid of which the Receiver General shall separate and keep apart Three parts the whole in Four to be divided which shall remain from time to time after Payments made thereout by virtue of any Laws now in force upon Debentures for Goods Reshipt or Corn Exported or discounts upon Bonds and of Allowances for dammaged Goods and Bills of Portage and the Comptroller General of the Customs shall keep a distinct Account of the said Three parts to which Accounts all Persons concern'd may have free Access without Fees and the Receivers shall weekly on Wednesday unless it be a Holy-day and then the Day after that is not a Holy-day pay the said Three parts into the Receipt of the Exchequer apart from other Moneys XI And there shall be provided in the Exchequer in the Office of the Auditor of the Receipts one Book in which such Moneys shall be Entred apart and all Persons Lending Money upon the Credit of this Act shall have a Tally of Loan Struck and an Order for Repayment bearing Date with the Tally In which Order there shall be a Warrant for Payment of Interest according to the Rates aforesaid to be Paid every Three Months such Orders to be Registred in Course without preference and all Persons shall be paid in Course as their Orders stand Entred and the said Money shall not be divertible to any other Use Intent or Purpose And if the Receiver General do not pay in the said Moneys as aforesaid or misapply any Part thereof he shall forseit his Office and be uncapable of any Office or Place of Trust and shall pay the Value of the Sums misapplied to him that will sue for the same No Fee Reward or Gratuity shall be demanded or taken for providing or making any such Registers Entries View or Search in or for Payment of Money Lent or the Interst by any of Their Majesties Officers their Clerks or Deputies on pain of payment of treble Damages to the Party grieved and Costs of Suit and the Officer taking or demanding any such Fee shall lose his Place and if any undue preference be made in point of Registry or Payment the Party offending shall be liable by Action of Debt or of the Case to pay the Value of the Debt Damages and Costs to the party grieved and shall be forejudged his Place if an Officer and if a Deputy or Clerk shall be for ever uncapable of it And if the Auditor shall not direct the Order or the Clerk of the Pells Record or the Teller make Payment according to each Persons Order they shall be adjudged to forfeit and their Deputies and Clerks herein offending to be liable to such Action Damages and Costs as aforesaid All which Penalties and Forfeitures to be Recovered by Action of Debt Bill Plaint or Information c. XII If several Tallies of Loan or Orders for Payment bear Date or be brought the same day it shall be no undue preference which is Entred First so all be entred the same Day Nor shall it be any undue preference to direct record and pay subsequent Orders of Persons that come and demand their Money and bring their Orders before others that do not come to demand theirs so as there be so much Money left as will satisfie precedent Orders Interest upon Loan being to cease from the time that the Money is kept in Bank for them XIII Moneys due by Virtue of this Act after Order Entred in the Register may by Endorsement be transerr'd and the Assignee may in like manner Assign toties quoties but such Endorsement must be notified in the Office of the Auditor of the Receipt and an Entry or Memorandum made thereof in the Book of the Register for Orders XIV Stat. 2. W. M. Sess 2. cap. 4. There shall be paid to Their Majesties and Their Successors for the several Merchandizes hereafter mentioned over and above the Duties already imposed the farther Duties following viz. XV. For Calicoes and other Indian Linen and for wrought Silks and other Manufactures of India and China Except Indigo imported between the 25th of Decemb. 1690. and the 10th of Novemb. 1695. 20 l. for every 100 l. value and for wrought Silks imported within that time from any other place 10 l. for every 100 l. value and for Raw-Silks imported within that time from China or the East-Indies 5 l. for every 100 l. value XVI For all Linen imported within that time from places whence it may be imported other then Linen of the Manufacture of the Spanish Netherlands or United Provinces not Exceeding an Engl. Ell and half quarter in breadth one Moiety above what is already imposed And for Linen of the Manufacture of the Spanish Netherlands or United Provinces of the breadth of 2 Ells or upwards and under 3 Ells as much more as is now charged and of the breadth of 3 Ells or upwards treble as much as is now charged XVII For Deal-Timber and all other Wood imported within that time from any part of Europe except Ireland 10 l. for every 100 l. value above what is now charged XVIII For every Tun of Hemp-Seed or other Seed-Oyl imported within that time 8 l. and so proportionably for greater or lesser quantities XIX For every hundred Weight of Hops containing 112 pounds imported within that time 20 s. above what is now charged and so in proportion XX. For every 100 Weight of Pepper containing 112 pounds 28 s. above the charge in the Book of Rates and so in proportion one third part to be paid down and Bond to be given for the payment of the Remainder at Twelve Months end or else to discount 10 per Cent. for present payment XXI For every 100 l. value of Grocery Wares and Drugs other then Pepper Liquorice Currans Sugar Tobacco Mace Cinnamon Nutmegs and Cloves 10 l. For every 100 pound of Currans 5 l. above the charge in the Book of Rates and so in proportion XXII For every Tun of Iron except Bushel Iron imported in any other Vessel then English built and whereof the Master and three Fourths of the Mariners are English 33 s. And for every Tun of such Iron imported in Vessels English built and so navigated 23 s. and so in proportion XXIII For Foreign Iron-Wire except Card-Wire anâ— Wire smaller then Fine and Superfine and Wooll-Cards or oâ— he Wares made of Iron-Wire for every 100 Weight conâ—aining 112 pounds 22 s. 6 d. and so in proportion Whicâ— of Iron-Wire except as aforesaid it shall be lawful to import during the time aforesaid For Steel-Wire imported 14 s. for every 100 Weight containing as aforesaid For every Iron Pot and Iron Kettle imported 1 s. 3 d. For every small Back for Chimneys 1 s. 2 d. for every large Back 2 s. 4 d. for every 100 weight of Rod-Iron containing 112 pound 5 s. and so in proportion for every 100 weight of Frying-pans containing as aforesaid 4 s. and so in proportion
for every 100 weight of Steel containing as aforesaid 5 s. 6 d. and so in proportion for every 100 weight of Anvils containing as aforesaid 9 s. 3 d. and so in proportion for every hundred of single white or black Plates 4 s. 4 d. and so in proportion For every hundred of double white or black Plates 8 s. 8 d. and so in proportion for every Harnessplate or Iron double 1 s. 4 d. for every 100 weight of Iron drawn or hammered less then three quarters of an Inch square and all other Iron Ware manufactured containing as aforesaid 5 s. Provided that no manufactured Iron Ware hereby charged to pay by the Piece or Hundred weight shall be liable to pay by the Tun. And for every 100 weight of Brass Latten or Copper-Wire containing as aforesaid 15 s. and so in proportion XXIV For every Last of Hemp-seed Cole-seed and Rape-seed 4 l. XXV For all Yarn of Flax or Hemp other then Cable-Yarn an additional Duty of as much as is now charged in the Book of Rates for every 100 weight of Cable-Yarn 5 s. and so in proportion XXVI For all manufactures of Glass except Rhenish and Muscovia Window-glass 3 s. for every 20 s. value above what is already charged XXVII For every 100 weight of Molosses containing as aforesaid imported from any other place then the English Plantations in America 8 s. XXVIII For every 100 weight of Tallow containing as aforesaid 5 s. and so in proportion for every 100 weight of Tallow-Candles containing as aforesaid 10 s. and so in proportion XXIX For every pound of Bever-wooll cut and comb'd except Wooll comb'd in Russia and imported thence in English Vessels 15 s. XXX For every Barrel of Pot-ashes containing 200 weight neat 8 s. and so in proportion XXXI For every 100 weight of Cordage ready wrought containing as aforesaid 5 s. and so in proportion XXXII For every Tun of Olive-Oyl imported 4 s. and so in proportion XXXIII For every Ream of Royal Paper 2 s. of Blue Paper Demy Paper and painted Paper 1 s. 6 d. for every Bundle of Brown Paper 2 d. and for all other Paper as much more as is now charged in the Book of Rates XXXIV For every 100 weight of Liquorice containing 112 pounds 18 s. and so in proportion for every such 100 weight of Liquorice Powder 1 l. 17 s. 4 d. for every pound weight of Juice of Liquorice 1 s. and so in proportion XXXV For every 100 weight of Barilla or Saphora containing 112 pound 2 s. 6 d. and so in proportion XXXVI For every 100 weight of Sope containing as aforesaid 10 s. and so in proportion XXXVII For all Earthen Ware not mentioned in the Book of Rates 2 s. 6 d. for every 20 s. value XXXVIII For every 100 weight of Starch containing ut supra 20 s. and so in proportion XXXIX For every 100 weight of Allom containing ut supra 2 s. 6 d. and so in proportion XL. For every 100 weight of Brimstone containing ut supra 4 s. 8 d. and so in proportion XLI For every 100 weight of Tin containing ut supra 30 s. and so in proportion XLII Where any Duties upon Goods and Merchandize hereby granted are to be levied according to the value the value shall be taken according to the Books of Rates if such Goods are particularly there rated if not the value shall be taken by the Importers Oath the Duties hereby imposed not to be reckon'd into the value XLIII For all additional Duties hereby imposed the Importer giving security shall have 12 Months time where the same is not otherwise limited for payment thereof by four quarterly payments or upon present payment shall have 10 l. per Cent. abated him And if such Goods or Merchandize be again exported within a Twelve Month the additional Duty shall be repaid and Security vacated XLIV The Duties hereby imposed shall not affect such foreign Stores as have been sold for the use of the Navy by Contract with the Navy-board or Commissioners for the victualling before the 15th day of November 1690. XLV The Duties hereby imposed shall be raised collected and paid in manner and form and by such Rules and under such Penalties and Forfeitures as are mentioned in the Act of Tonnage and Poundage Anno 12 Car. 2. and the Rules and Orders thereunto annexed XLVI Any persons may advance Money to Their Majesties upon the Security of this Act at 8 l. per Cent. for forbearance and no more XLVII All Moneys that shall be paid into the Exchequer by virtue of this Act shall be registred apart and distinct from all other Moneys payable upon any other Branch of the Revenue And they that lend Money on the Credit of this Act shall have Tallies of Loan struck for the same and Orders for repayment bearing date with their Tallies in which Orders there shall be Warrants for payment of Interest at the Rate of 8 l. per Cent. per Annum to be paid every Three Months such Orders to be registred in course without preference And all persons shall be paid in course according as their Orders stand entred No Fee Reward or Gratuity shall be taken for providing or making any such Registers Entries View or Search in or for payment of Money lent or the Interest by any of Their Majesties Officers their Clerks or Deputies on pain of payment of treble Damages to the Party grieved with Costs of Suit and the Officer demanding any such Fee shall lose his place And if any undue preference be made in point of Registry or Payment the Party offending shall be liable by Action of Debt or of the Case to pay the value of the Debt Damages and Costs to the Party grieved and shall be fore-judged his Place or Office XLVIII If several Tallies of Loan or Orders for payment bear date or be brought the same day to the Auditor of the Receipt it shall be no undue preference which he enters first so he enters all the same day XLIX Nor shall it be interpreted any undue preference if the Auditor direct and the Clerk of the Pells record and Tellers pay subsequent Orders of persons that come and demand their money and bring their Orders before others that do not come to demand theirs so as there be so much money left as will satisfie precedent Orders L. Moneys due by virtue of this Act After Order entred in the Register may by Endorsement of the Order be assigned and transferred and the Assignee may in like manner assign and so toties quoties But such Endorsement must be notified in the Office of the Auditor of Receipt and an Entry or Memorandum made thereof in the Book of Register for Orders LI. Sat. 2. W. M. Sess 2. cap 5. The several Impositions and Duties upon Wines and Vinegar granted by an Act made in the 1st year of the late King James II. shall be continued from the 23th of June 1693. until the 24th of June 1696.
Heirs and Successors and shall not be charged or chargeable with any Gift Grant or Pension whatsoever The Lottery Act. I. Stat. 5 6 W. M. Sess 5. cap. 1. From and after the 25th day of March 1694. there shall be raised levied collected and paid unto their Majesties until the 17th day of May which shall be in the year 1697. and no longer for Salt the Rates and Duties following viz. II. Foreign Salt 3 d. per Gallon Three pence shall be paid by the Importer for every Gallon of Salt not being of the Product or Manufacture of this Kingdom that shall be imported after the said 25th of March over and above the present Duties now payable for Salt imported III. Forfeiture and how to be racovered The Duty hereby set on all foreign and imported Salt shall be paid in ready Mony upon Entry made before the landing and if any be landed before due entry with the Collector or before the Duty satisfied or without a Warrant for the landing the same first signed by the Collector in the Port the same or the value to be forfeited and to be recovered in such manner as any Forfeiture is to be recovered mentioned in an Act of 12 Car. 2. Entituled An Act for the taking away the Court of Wards and Liveries and Tenures in Capite Allowance for payment in ready Mony c. or by any other Statute now in force relating to the Revenue of Excise Nevertheless such Importer of Foreign Salt shall have six months time for the payment giving security to the Collector but if he pay ready Mony he shall have 10 l. per Cent. abated IV. Inland Salt 1 d ob per Gallon Every Gallon of Salt and Rock-Salt made within this Kingdom shall pay one peny half-peny and after that rate for a greater or lesser quantity V. Duties by whom to be managed The Duties upon Salt shall be managed by the Commissioners of the Excise and the Collectors shall be appointed under their Hands and Seals VI. All Makers and Proprietors of Salt and Rock-Salt shall make true Entries with the Officers hereby appointed of the Quantities of Salt by them made or taken out of the Pits and shall have a Warrant gratis under the Hand and Seal of the Officer impowering such Maker or Proprietor to carry away the same before it shall be removed Allowance for present payment of Inlandy Salt the said Warrant to be given upon payment or security of payment within six months after such entry Provided if any Person at the time of entry and delivery shall pay down the Duty hereby imposed he shall be allowed at the rate of 10 l. per Cent. VII It shall be lawful for the Officers by this Act appointed to seize all such Salt which shall be conveyed away before entry made without Warrant of the Commissioners or other Collectors And the Salt that shall be so seized Seizure for default of Entry shall be brought to the Office next the place where such Salt shall be so seized and there detained And if the same be not claimed by the true Owner within ten days after seizure it shall be forfeited and sold by the next general day of Sale to be appointed by the Commissioners or their Officers one moiety to the use of their Majesties the other to him that seized the same And if the Owner shall claim the same within ten days and shall not make it appear before the next Justice of Peace in the County where such seizure was by the Oath of one or more Witnesses that the Salt was duly entred and that there was a Warrant for carrying away the same then it shall be forfeited and disposed as aforesaid and he that carried or caused it to be conveyed away shall forfeit double the value VIII Retailer shipping off Salt No Retailer shall be permitted to ship off any Salt to be sent to any Port in England or Wales or to Berwick before he hath made it appear by Oath or otherwise before the Commissioners or their Officers or some or one of them that the Duty of such Salt is paid or secured or that it was bought of some other Retailer or Shop-keeper that hath paid the Duty IX Masters of Ships Duty for transporting Salt from one Port to another in this Kingdom The Master and Commander of any Ship or Vessel that shall after the 25th day of March aforesaid transport any Salt from one Port to another in England Wales or Berwick shall before landing it deliver to the Collector of this Duty in the said Port a true particular of the quantity thereof signed by the Collectors of this Duty and the Officers of the Customs in that Port from whence the Vessel came and that then the Master or his Mate or the Boat-swain of such Ship or Vessel shall make Oath before the Commissioners or their Officers or one of them that to his knowledge there hath not been taken into the said Ship any Salt since he or they came from such Port and if such Ship be to deliver her Salt part at one Port and part at another then the Collectors of this Duty and the Officers of the Customs where such part shall be delivered shall gratis certifie on the Cocket Transire or other Warrant or by Certificate under Hand and Seal of the Officer what quantity of the Salt mentioned in the Cocket whence such Ship came hath been there landed upon forfeiture of double the value of the Salt that shall be otherwise delivered X. For all such Fish hereafter mentioned as shall be exported during the continuance of the Duty upon Salt by this Act from any Port or Place in England Wales and Berwick into Parts beyond the Seas shall be paid these Rates viz. Â l. s. s. Every Vessel of Pilchards or Scads containing 50 Gallons 00 12 00 Duties upon Fish exported beyond Sea Every Barrel of White Herrings 00 02 06 Every Barrel of Red Herrings 00 02 00 Every Barrel of Salmon 00 05 00 Every Hundred of Cod-fish Ling Conger or Hake 00 15 00 And so proportionably for a greater or smaller number or quantity How and by whom to be paid shall be paid by the Officer appointed to collect the Duties upon Salt payable by this Act in the same Port from whence any such Fish shall be exported within thirty days after demand thereof on a Debenture to be prepared by the Collector of the Customs where such Fish shall be exported and verified by the Searcher there as to the quantity of Fish actually shipped and the Oath of the Exporter shall be first taken before the principal Officer of the said Port The Exporters Oath to be taken before the Debenture be allowed that the Fish in really exported to Parts beyond Seas and not intended to be relanded in England Wales or Berwick And if the Officer have not Mony in his Hands to pay the same then upon
Ganaries Maderas or any the Western Islands 10 s. From any Ports or Places in Greenland Muscovia or Russia 10 s. For every Tun of the Burthen of any Ship or Vessel in the Coasting Trade from Port to Port in England Wales or Berwick 6 d. II. Contents of Ships to be taken by the Officers in the Ports where they arrive Ships to be entred and Duties paid before the unlading or Security given Rebate where Duties paid down Forfeiture for not paying Duties The several Duties imposed shall be accounted and paid according to the Measure of such Ships or Vessels which shall be made by their Majesties Officers in the respective Ports or Places where they shall arrive And the Masters Owners or Freighters at the Port or Place of the discharge or unlading of their Ships or Vessels shall cause them to be entred in the Custom-house belonging to such Port or Place and at the time of the entry or before any unlading shall pay down in ready Mony to their Majesties Officers of the Customs the said Duties or give Security by Bond to their Majesties with Sureties to be approved by the said Officers of the Customs to pay the Duties within the space of one Month next after clearing of the Ship Where the Duties shall be paid down there shall be a rebate or deduction out of the same after the rate of 10 l. per Cent. per Annum for every hundred pound the Duty shall amount unto And where any Goods shall be unshipped to be laid on Land before the Duty paid or Security given the Ship or Vessel out of which they shall be unladen together with the Guns Tackle Ammunition and Apparel shall be forfeited and lost one moiety to their Majesties and the other to the Party that will sue or seize for the same to be recovered in any of their Majesties Courts of Record at Westminster And over and besides the Owner Master or Freighters shall be chargeable with the said Duties of Tunnage III. Duties by whom to be paid and how The Duties upon the Tunnage of Ships importing Goods or Merchandizes from Parts beyond the Seas or Scotland shall be paid and born by the Merchant-Freighters and by the Master and Owners of such Ships by way of Average amongst themselves two third parts by the Merchants and Freighters according to their Shares in the Freight and the other third part by the Masters or Owners And the Duties upon Ships employed in the Coasting Trade shall be paid and born by the Master or Owners of such Ships IV. Greenland and New-found-land Ships to pay for their lading not Tunnage What French Goods are to pay if Peace be made during this Act. Ships belonging to the Company of Merchants of London trading to Greenland shall pay 10 s. per Tun only for their own Blubber Whale-Fins or any other Merchandize and not be obliged to pay according to the Shipping And so likewise Ships trading to New-found-land shall pay only for their Train-Oyl and other Merchandize 10 s. per Tun and not for their measure of their Shipping V. If Peace be made betwixt their Majesties and the French King during the continuance of this Duty of Tunnage then all Ships importing Goods and Merchandizes from any of the French Kings Territories in Europe without the Streights shall pay the like Duty as any Ships importing Goods from Portugal are charged with by this Act over and above all Duties payable for such Ships VI. Barges c. not chargeable This Act shall not extend to charge or lay any Duty uponany Barges imployed in carrying Sand Lime or Slate-Stone from Port to Port within England or Wales for and in respect of such lading only VII Ships and Vessels how to be measured All Ships and Vessels liable to these Duties shall be gauged and measured by the length of the Keel taken within Board so much as she treads upon the Ground And the breadth to be taken within Board by the Midship Beam from Plank to Plank And the depth of the Hold to be taken from the Plank below the Kelsey to the under part of the Upper Deck Plank and the length and breadth as before Then multiply the length by the breadth and the Product thereof by the depth and divide the whole by 94 and the Quotient will give the true Contents of the Tunnage And the Duties of Tunnage thereby shall be computed and collected VIII The several Duties of Excise upon Liquors after 17 of May 1697 After the 17th of May 1697. there shall be throughout England Wales and the Town of Berwick raised collected and paid unto their Majesties their Heirs and Successors by way of Excise over and above all Impositions by any former Act then unexpired For every Barrel of Beer or Ale above 6 s. the Barrel exclusive of the Duty of Excise brewed by the common Brewer or any other Person who doth sell or tap out Beer or Ale publickly or privately to be paid by the common Brewer or any such other Person and so proportionably for a greater or lesser quantity over and above the Duties payable for the same 9 d. For every Barrel of Beer or Ale of 6 s. the Barrel or under brewed or sold as aforesaid and so proportionably to be paid by such common Brewer or other Person respectively 3 d. For every Barrel of Vinegar or Vinegar Beer brewed or made of any English Materials by any common Brewer or any other Person for sale to be paid by the Maker thereof and so proportionably for a greater or lesser quantity over and above the Duties of Excise payable for the same 1 s. 6 d. If it run through Rape or be made with or passing through Foreign Materials or any mixture with them 4 s. per Barrel and so proportionably For every Barrel of Beer Ale or Mum imported from beyond the Seas or Islands of Guernsy to be paid by the Importers before landing and so proportionably for the quantity over and above for the Duties payable for the same 3 s. For every Tun of Cyder or Perry imported from beyond the Seas and so proportionably to be paid by the Importer before landing over and above the Duties payable for the same 4 l. For every Gallon of single Brandy Spirits or Aqua-vitae imported from beyond the Seas to be paid by the Importer before landing over and above the Duties payable for the same 6 d. and of double above proof 1 s. For every Hogshead of Cyder and Perry made and sold by retail to be paid by the Retailer and so proportionably for a greater or lesser Measure over and above the Duties payable for the same 1 s. 3 d. For every Gallon of Metheglin or Mead made for sale whether by retail or otherwise to be paid by the Maker 3 d. And these Duties shall be levied The several Duties how to be collected collected and paid in the same manner and form and by such Rules and under
settlement of the Poor 56. An Act for the better repairing and amending the High-ways and for settling the Rates of Carriage of Goods 57. An Act against corresponding with their Majesties Enemies 58. An Act for the Relief of Creditors against fraudulent Devises 59. An Act for the better ordering and collecting the Duty upon Low-Wines and Strong-Waters and for preventing the Abuses therein 60. An Act that the Inhabitants in the Province of York may dispose of their Personal Estates by their Wills notwithstanding the Custom of that Province 61. An Act for granting to their Majesties certain Rates and Duties of Excise upon Beer Ale and other Liquors for securing certain Recompences and Advantages in the said Act mentioned to such Persons as shall voluntarily advance the Sum of ten hundred thousand Pounds towards carrying on the War against France 62. An Act for taking Special Bails in the Country upon Actions and Suits depending in the Courts of Kings-Bench Common-Pleas and Exchequer at Westminster 63. An Act for granting to their Majesties certain Additional Impositions upon several Goods and Merchandizes for the prosecuting the present War against France 64. An Act to prevent Abuses committed by the Traders in Butter and Cheese 65. An Act for encouraging the apprehending of High-way Men. 66. An Act for reviving two former Acts of Parliament for the repairing the High-ways in the County of Hertford 67. An Act for prohibiting the Importation of all Foreign Hair Buttons 68. An Act to make Parishioners of the Church United Contributors to the Repairs and Ornaments of the Church to whom the Union is made 69. An Act for punishing Officers and Souldiers who shall Mutiny or Desert their Majesties Service and for Punishing false Musters and for the Payment of Quarters 70. An Act for continuing certain Acts therein mentioned and for charging several Joynt-Stocks 71. An Act to prevent Frauds by Clandestine Mortgages 72. An Act for the regaining encouraging and settling the Greenland Trade 73. An Act to prevent malicious Informations in the Court of Kings-Bench and for the more easie reversal of Outlawries in the same Court 74. An Act for preventing Suits against such as acted for their Majesties Service in Defence of the Kingdom 75. An Act for the better Discovery of Judgments in the Courts of Kings-Bench Common-Pleas and Exchequer at Westminster 76. An Act for delivering Declarations to Prisoners 77. An Act for regulating the Proceedings in the Crown-Office of the Court of Kings-Bench at Westminster 78. An Act for the more easie discovery and conviction of such as shall destroy the Game of this Kingdom 79. An Act for reviving continuing and explaining several Laws therein mentioned which are expired and near expiring 80. An Act for continuing the Acts for prohibiting all Trade and Commerce with France and for the Encouragement of Privateers 81. An Act for repealing such parts of several former Act as prevent or prohibit the importation of Foreign Brandy Aqua Vitae and other Spirits and Bacon except from France 82. An Act for the importation of fine Italian Sicilian and Naples Thrown Silk 83. An Act to repeal a Clause in the Statute made in the four and thirtieth and five and thirtieth Years of King Henry the eighth by which Justices of Peace in Wales are limited to eight in each County 84. An Act to supply the Deficiency of the Mony raised by a former Act Entituled An Act for granting to their Majesties certain Rates and Duties of Excise upon Beer Ale and other Liquors for securing certain Recompences and Advantages in the said Act mentioned to such Persons as shall voluntarily advance the Sum of ten hundred thousand Pounds towards carrying on the War against France 85. An Act to prevent Disputes and Controversies concerning Royal Mines 86. An Act for granting to their Majesties certain Rates and Duties upon Salt and upon Beer Ale and other Liquors for securing certain Recompences and Advantages in the said Act mentioned to such Persons as shall voluntarily advance the Sum of ten hundred thousand Pounds towards carrying on the War against France 87. An Act for the explaining and for the more effectual Execution of a former Act for the Relief of poor Prisoners 88. An Act for repeal of a Clause in the Statute of the fifth Year of Queen Elizabeth containing divers Orders for Artificers and others which relates to Weavers of Cloath 89. An Act for Relief of the Orphans and other Creditors of the City of London 90. An Act to prevent Delays of Proceedings at the Quarter-Sessions of the Peace 91. An Act to take away the Process for the Capiatur Fine in the several Courts at Westminster 92. An Act to repeal the Statute made in the tenth Year of King Edward III. for finding Sureties for the good abearing by him or her that hath a Pardon of Felony 93. An Act for continuing the Act for punishing Officers and Souldiers who shall Mutiny or Desert their Majesties Service and for punishing false Musters and for the payment of Quarters for one Year longer 94. An Act for the importation of Salt-Petre for one Year 95. An Act for the exportation of Iron Copper and Mundick Metal 96. An Act for enabling their Majesties to make Grants Leases and Copies of Offices Lands and Hereditaments parcel of their Dutchy of Cornwal or annexed to the same and for confirmation of Leases and Grants already made 97. An Act for raising the Militia of this Kingdom for the Year 1694. although the Months Pay formerly advanced be not repaid 98. An Act for granting to their Majesties several Rates and Duties upon Tunnage of Ships and Vessels and upon Beer Ale and other Liquors for securing certain Recompences and Advantages in the said Act mentioned to such Persons as shall voluntarily Advance the Sum of fifteen hundred thousand pounds towards carrying on the War against France 99. An Act for granting to their Majesties several Duties upon Vellum Parchment and Paper for four Years towards carrying on the War against France 100. An Act for the licensing and regulating Hackney-Coaches and Stage-Coaches 101. An Act for appointing and enabling Commissioners to examine take and state the Publick Accounts of the Kingdom 102. An Act for building good and defensible Ships 103. An Act for the better Discipline of their Majesties Navy Royal. AN EXACT ABRIDGMENT Of all the STATUTES OF King William Queen Mary IN Force and Use until the 14th of March in the Fifth Year of Their Reign An. Dom. 1692 3. Accounts I. STat. 2 W. M. Sess 2. c. 9. Sir Robert Rich Sir Thomas Clarges Paul Foley Robert Austen Sir Matthew Andrews Sir Benjamin Newland Sir Samuel Barnardiston Sir Peter Colliton and Robert Harley or any Five or more of them shall be Commissioners for taking the Accounts of the Publick Revenues of the Crown which were in the Receipt of the Exchequer on the Fifth Day of November 1688. or since or shall be before the Power for taking these Accounts be determined and of all
shall for so neglecting or refusing forfeit to their Majesties such Sum as the said Commissioners or the major part of them shall think fit not exceeding 20 l. nor under 10 l. to be levied by distress and sale of the Offenders Goods and Chattels in like manner as is appointed for levying the several Rates herein mentioned in case of refusal of payment And every Assessor as afore appointed before he take upon him the execution of the said Employment shall take the Oaths required to be taken in an Act made in the first Year of their Majesties Reign Entituled An Act for the abrogating the Oaths of Supremacy and Allegiance and appointing other Oaths Oath to be taken and also take the Oath following You shall swear well and truly to execute the Duty of an Assessor and to cause the Rates and Duties imposed by an Act Entituled An Act for granting to their Majesties an Aid of 4 s. in the Pound for one year for carrying on a vigorous War against France to be duly and impartially assessed according to the best of your skill and knowledge and therein you shall spare no Person for Favour or Affection nor any Person grieve for Hatred or Ill-will So help you God VI. Certificates to be return'd to the Commissioners by the 5th of March 1693. The Rates and Assessments upon all ready Monies Debts Goods Chattels Personal Estates and Publick Offices and Employments of Profit charged by this Act shall be ascertained and the Certificates thereof returned to the Commissioners upon or before the 5th of March 1693. unless the Commissioners shall think fit to give farther time And also the Assessments of 4 s. in the Pound of the yearly value of all Manors Messuages Tenements Hereditaments and Premises charged by this Act shall be ascertained and the Certificates returned in to the Commissioners on or upon the 5th day of March aforesaid unless the Commissioners shall think fit to give farther time and upon return of such Certificate any three or more of the Commissioners may examine the Presenters thereof if they see cause Commissioners to examine suspected Returns And if at the return of the Certificates or within twenty days after they shall have cause to suspect that any Person or any Manors Lands or other the Premises which ought to be charged is omitted or that any Person is of a greater Estate or any the Lands or other Premises are of greater yearly value the said Commissioners or any three of them may summon such Person or the Owners of such Manors or other Premises to appear before them and if they neglect to appear not having a reasonable excuse every Person so making default Penalty of the Persons not appearing shall pay to their Majesties double the Sum he should have been rated at And the said Commissioners or the major part of them shall have power to examine into the Estate of such person and the value of such Premises chargeable by this Act and to set such Rates thereon as shall be chargeable by this Act. VII And the said Commissioners Collecting the Duty at 4 quarterly Payments and when to begin or any two of them shall issue out their Warrants for the collecting the Rates and Assessments in respect of the Personal Estates Offices and Imployments and also of the Pound Rate to be charged upon Lands Tenements and other the Premisses as aforesaid at four quarterly Payments the first to be on the 26th of March 1694. or within twenty days after paid into their Majesties Exchequer The second Payment by the 20th day of June next ensuing or within twenty days after The third on the 20th day of September next ensuing or within twenty days after And the last Payment to be on the 20th of December or within twenty days after VIII The Sub-collector may retain 3 d. Sub-collectors and Receiver Generals Fee for each 20 s. he collects as a Reward for his Pains and shall not travel above ten miles for payment of any Monies by him received And the Head-collector shall be nominated by the Receiver General of the County which Receiver General shall be answerable for all Monies received by the Collectors of the said County And the Receiver General shall have 2 d. in the Pound for all Monies paid by him into the Exchequer on or before the times prefixt in this Act. IX Commissioners Clerks Fees The Commissioners Clerks shall for writing Warrants Certificates and Duplicates by Warrant under two or more of the Commissioners Hands receive from the respective Receivers General 1 d. in the Pound for such Monies as they shall have received X. Penalty of refusing payment Upon refusal to pay as by Act assessed it shall be lawfull to distrain and the Distress to sell within four days And moreover it shall be lawful to break open in the day-time any House and upon Warrant under the Hands and Seals of two or more of the said Commissioners any Chest Trunk Box or other things where any such Goods are calling the Constables or Headboroughs to their assistance where any refusal or resistance shall be made Tenants to deduct out of their Rents The several Tenants which shall be rated by virtue of this Act are hereby required to pay such Monies as shall be rated upon such Houses and Premises and deduct out of the Rents so much of the said Rates as in respect of the said Rents of every such House or Lands the Landlord ought to bear and all Landlords are hereby required to allow such Deductions upon receipt of the residue of their Rents XI Within what time to appeal If any Person by this Act sessed do find himself grieved by such assessing and do within ten days after demand of the same complain to the Commissioners the said Commissioners or any three or more of them so as the major part of the Commissioners who signed the Rates be present shall have power within ten days after such complaint to examine any Persons upon Oath of their real or personal Estate and upon examination and knowledge thereof to abate or enlarge the same Assessment and the same so abated or enlarged shall be estreated into the Exchequer as aforesaid Appeals to be final Collector neglecting or refusing his Penalty And Appeals once determined to be final XII If any Collector shall neglect or refuse to pay any Mony by him received as by this Act is directed or shall detain any Mony and not pay the same at such time as is hereby directed the Commissioners of each County or any two or more of them are hereby impowred to imprison the Person and seize the Estate both real and personal of such Collector to him belonging or which shall descend or come to his Heirs or Executors and to give notice and appoint a time for the sale thereof and to satisfie and pay into the Hands of the Receiver General so much as shall be detained by the
Annuities upon the said Act and the said Orders not to be determinable revocable or countermandable as touching the afore-mentioned Orders in the said Act is enacted which said Orders shall be assignable and transferrable in such and the same manmer as is mentioned in the said Act touching Orders given to the Contributors in the said Act mentioned and all the Rates and Duties by the said Act granted over and beside so much as shall bear proportion at the Rates in the said Act mentioned to the whole Sum of 881493 l. 14 s. 2 d. already advanced by the Contributors upon the said Act are and shall be appropriated and applied and are hereby appropriated to and for the payment of the said Annuities yearly Rents or Sums after the rate of 14 l. per Cent. per Annum for every 100 l. to be advanced as aforesaid according to the true intent and meaning of this Act and shall not be diverted or divertible to any other use intent or purpose whatsoever under the like Penalties Forfeitures and Disabilities Penalty for misapplying the Monies given by this Act. Books and Registers to be kept in respect to all and every the Officers in the said Act mentioned as are in the said Act appointed in case of diverting or misapplying any part of the Monies which ought to be paid to the Contributors upon the said Act. And the said Officers are hereby required to keep Books and Registers and make Entries of the Names of all Persons who shall advance any Monies before the said first of May and of the several Sums so advanced and the times of paying in the same respectively and the Names of such Persons for whose Lives the several Annuities or yearly Payments are to be payable without Fee or Reward as in the said Act mentioned And every Person who shall advance or pay any such Sum as asoresaid Interest of 10 l. per Cent. from 1st of May to the 24th of June before the first of May as aforesaid shall receive out of the Mony granted by the said Act for all Mony so advanced by him and paid from the respective days of payment unto the 24th of June as aforesaid Interest at the rate of 10 l. per Cent. per Annum II. Mony payable to any Person by this Act to be free from Duties Surplus to be to the use of their Majesties Any Monies payable to any Person or Persons by virtue of this Act shall not be chargeable with any Rates Duties or Impositions whatsoever and in case there shall be any Surplus or Remainder of the Monies arising by the said Rates and Duties of Excise at the end of any year during the term of ninety and nine years granted therein by the said former Act after making all the Payments which by this or the said former Act are appointed to be paid within the same year or reserving Mony for the same such Surplus or Remainder shall be to the use of their Majesties their Heirs and Successors III. Upon demand of their shares a Certificate of the Life of the Nominee shall be produced Every Contributor upon this or the former Act his or her Executors Administrators or Assigns upon their demanding any half-yearly or quarterly Payment of their respective shares of either of the said Funds unless the Nominee appear in Person at the said Receipt shall produce a Certificate of the Life of his her or their respective Nominee signed by the Minister and Church-wardens of the Parish where such Nominee shall be then living as by the said Act is appointed or otherwise it shall and may be lawful to and for every Contributor his or her Executors Administrators or Assigns at his her or their Election to make Oath of the truth of his her or their respective Nominees Life on the day when the said Payments shall become due before any one or more Justices of the Peace of the respective County Riding City Town or Place wherein such Person at the time of the making the said Oath shall reside and the said Justice or Justices shall make a Certificate thereof without Fee the which shall be filed in the said Office or Receipt of Exchequer And if any Person shall be guilty of a false Oath Penalty of forging a Certificate or forging any Certificate touching the Premises and be thereof lawfully convicted he shall incur the Pains and Penalties to be inflicted upon Persons who commit wilful Perjury or Forgery And in case any Nominee shall at the time of such demand be resident in Scotland or beyond the Seas and any one or more of the Barons of the Exchequer for the time being shall certifie that upon proof to him or them made which proof is to be taken in a Summary way it doth seem probable to him or them that the said Nominee is living the said Certificate being filed as aforesaid shall be a sufficient Warrant for making the said quarterly Payment to the respective Contributors their Executors Administrators or Assigns And if any Person shall receive one or more quarterly Payments upon his her or their Annuity or Annuities for any time beyond the death of his her or their Nominee when the same ought to cease such Person shall forfeit treble the value of the Monies so received IV. And whereas several Persons who did contribute or pay several of the Sums of Mony which have been contributed upon the said recited Act for Shares Dividends Annuities or other Benefits in the said Act mentioned as well upon the benefit of Survivorship as upon the yearly Annuities of 14 l. per Cent. did not name to the Auditor of the Receipt or Clerk of the Pells in the Receipt of the Exchequer within the respective times by the said Act appointed the respective Lives during which such Dividends Shares Annuities or other Benefits respectively were to continue It is hereby enacted Benefit of Survivorship within what time the Lives to be named That if such Persons shall at any time before the first of March next nominate to the Auditor of the Receipt of Clerk of the Pells in the Exchequer the respective Lives their own or others during which such Dividends Shares Annuities or other Benefits should continue respectively that then his her or their Nominees shall be entred in the Books kept in the Receipt for the Nominees And every such Contributor his or her Executors Administrators and Assigns shall have receive and enjoy such and the like Dividends Shares and Annuities and other Benefits in respect of the Monies so contributed as he or she might have had received and enjoyed if the respective Lives for the same had been named within the respective times by the said Act prescribed V. The Surplus to their Majesties not to be charged with any Gift c. Provided that the Surplus or Remainder of the Monies arising by the said Rates and Duties appointed by the said Act be to the use of their Majesties their
his Certificate the principal Commissioners of Excise shall pay it and if the Officer refuse to pay or give such Certificate he shall forfeit double the Sum. XI If any Person shall export beyond the Seas any Salt Mony repaid for Salt exported upon Certificate of the Officer as well Foreign as English or any Rock-Salt the Officer where the Salt was made taken out of the Pit or imported and the Duty thereof paid or secured shall upon demand gratis deliver a Certificate under his Hand and Seal that the Duty imposed by this Act on such Salt hath been duly paid or secured and then the Officer where the Salt is exported upon producing the Certificate and Oath made of the shipping of the said Salt and of it s not being relanded in England or Wales shall give a Debenture under his Hand for repayment of the said Duty which being produced to the Officer of the Place where the Duty on the said Salt shall have been paid or secured such Security shall be discharged and the Mony for the Duty of the said Salt shall be repaid upon demand by the said Officer without Fee XII All Salt imported by Sea or Land into England What shall be charged as Foreign Salt Scotch Salt where to be entred Wales or Berwick and not of the Product of any of the said Places shall be adjudged Foreign Salt and so chargeable And all Scotch Salt brought by Land into England shall be entred at Carlisle or Berwick under forfeiture of double the value XIII The Justices of Peace not concerned in making or selling Salt at every Easter and Michaelmas Sessions Justices of Peace to settle the Prices of Salt shall set the Prizes of Salt to be sold by the first Seller for the next half year and none to sell above those Prices under the Penalty of 5 l. and forfeiture of double the value to be levied by distress and sale of the Offenders Goods one half to the King and the other to the Informer XIV No Person shall be capable of acting as chief Commissioner for collecting the said Duties till he hath taken before one of the Barons of the Exchequer the Oaths appointed in the first year of K. William and Q. Mary Entituled Oaths of the Commissioners and other Officers An Act for abrogating the Oaths of Supremacy and Allegiance and the Oath following You shall swear to execute your Office truly and faithfully without Favour or Affection and shall from time to time true Account make and deliver to such Person and Persons as their Majesties shall appoint to receive the same and shall take no Fee or Reward for the Execution of the said Office from any other Person than from their Majesties or those whom their Majesties shall appoint on that behalf The like to be taken by other Officers before two of the chief Commissioners or two Justices of Peace of the Place where he shall be appointed Officer mutatis mutandis XV. The General Issue may be pleaded by the Defendant on Suit General Issue to be pleaded and the Special Matter given in Evidence and if the Verdict pass for the Defendant or the Plaintiff be non-suit he shall have double Costs XVI No Certiorari to supersede No Certiorari shall supersede Execution or other Proceedings upon any Orders made by the said chief Commissioners or Justices of Peace in pursuance of this Act. XVII All Salt shall be measured by a Bushel of eight Gallons Winchester Measure Measures of Salt by fit Measurers sworn and admitted by some neighbouring Justice without Fee upon Forfeiture of double the value of Salt not so measured XVIII No Salt shall be delivered from any Salt-Works or Pits without notice to the Officer Salt not to be delivered without notice to the Officer upon forfeiture of the Salt so delivered and upon forfeiture of 20 l. by the Owner of the Salt-Works one half to the King and the other to the Informer XIX If any of the Salt for which the Duty shall have been repaid and discharged upon the Exportation thereof The penalty of relanding in England by Fraud shall by Fraud or otherwise be landed in England Wales or Berwick before the Duty be again paid and such Entry and all other things performed as are herein before required in case where any Foreign Salt is imported the Offender shall forfeit double the value of such Salt so landed and such other Penalties as are herein inflicted upon any Person landing Foreign Salt contrary to the intent of this Act. XX. If any Merchant being a Subject of this Realm Vessel lost or taken he may buy the like quantity without paying Duty shall ship any Salt that hath paid the Duty to convey it by Sea to any part of England and the Vessel shall happen to be lost or taken he shall upon proof before the Justices at Quarter-Sessions of such loss have a Certificate of it and upon producing the same to any Collector of this Duty the Officer shall let him buy the like quantity without paying any Duty for the same XXI The Owners of any Rock-Salt may remove the same into Ware-houses When the Owner of Rock-Salt shall pay or secure after due entry thereof made and a Warrant or Ticket taken for the same from the Officer next to the Salt-Pits and the Owner shall not be obliged to pay or secure the payment of the said Duty till the said Rock-Salt shall be sold and delivered XXII No Person shall be obliged by Contract before the first of December 1693. Buyer not to deliver till payment secured to deliver any Salt or Rock-Salt unless the Buyer at the time of the delivery pay to the Seller such Mony as he hath paid or secured for the Duty XXIII All Salt made in Cheshire shall be entred by Weight only Salt made in Cheshire how to be entred Pit-Salt how to be entred Refiner of Rock-Salt his allowance 56 l. weight shall be taken to be a Winchester Bushel of eight Gallons Winchester Measure and shall be entred and taxed accordingly And all Salt taken out of the Pits shall be entred by weight only and that six-score pounds weight thereof shall be deemed a Winchester Bushel of eight Gallons Winchester Measure and entred accordingly And where any Rock-Salt shall be melted and resined which had before paid the Duty the Refiner shall have allowance after the rate of 12 d. per Bushel Oath being first made before some Justice of the Peace of the particular quantity by him so imployed XXIV This Branch of the Act concerning Excise upon Beer Ale Cyder and other Liquors herein after expressed over and above all Duties and Impositions by any former Act unexpired commenceth from the 17th of May 1697. and continues for sixteen years and no longer in manner following viz. Â l. s. d. Every Barrel of Beer or Ale above 6 s. the Barrel by the Common Brewer or Seller over and above
the Duties payable for the same 00 00 09 Excise upon Liquors Every Barrel of Beer or Ale at or under 6 s. the Barrel by the Common Brewer or Seller over the Duties payable for the same 00 00 03 Every Barrel of Vinegar or Vinegar Beer brewed or made of English Materials for sale over and above the Duties payable for the same 00 01 06 Every Barrel of Vinegar or Liquor prepared for Vinegar made or mixed with Foreign Materials made for sale 00 04 00 Every Barrel of Beer Ale or Mum imported from beyond Sea or from Guernsey or Jersey and so proportionably for a greater or lesser quantity 00 03 00 Every Tun of Cyder or Perry and so proportionably imported from beyond Sea to be paid before landing over and above the Duties payable for the same 04 00 00 Every Gallon of single Brandy Spirits or Aqua-vitae imported from beyond Sea to be paid before landing 00 02 00 Every Gallon of double Brandy Spirits or Aqua-vitae above proof imported from beyond Sea 00 04 00 Every Hogshead of Cyder or Perry made and sold by Retail by the Retailer 00 01 00 Every Gallon of Metheglin or Mead made for sale by retail or otherwise 00 00 03 XXV The said several Rates and Duties to be levied Duties how to be collected collected and paid over and above the Duties payable for the same and so proportionably for a greater or lesser quantity for sixteen years in the same manner and form and under such Penalties as are mentioned in an Act of 12 Car. 2. Entituled An Act for taking away the Court of Wards and Liveries and Tenures in Capite c. and by another Act in the same year Entituled A Grant of certain Impositions upon Beer Ale and other Liquors c. and by another Act made 15 Car. 2. Entituled An additional Act for the better ordering and collecting the Duty of Excise c. And that the said Acts as to the Impositions upon Beer Ale c. by this Act granted shall be of full force to all intents during the said Term of sixteen years as if the same were particularly set down in the Body of this Act. XXVI The Commissioners for Receipt of Excise and the Duties upon Salt Commissioners of Excise to manage theDuty upon Salt paid weekly shall at the Head-Office in London keep the Mony hereby raised apart by it self and shall pay the same weekly viz. on Wednesday in every Week if it be not a Holiday and if it be then the next day after that is not a Holiday into the Exchequer distinct and apart from other Mony A Book for entring the same And there shall be a Book kept in the Office of the Auditor of the Receipt wherein the Weekly Mony paid into the Exchequer shall be entred apart and distinct XXVII The Commissioners refusing or neglecting to pay the said Weekly Sums Penalty upon the Commissioners for neglecting c. Salaries Charges how to be paid or misapplying them shall forfeit their Offices and be made incapable of any Office of Trust whatsoever and shall be liable to pay such Sums misapplied to any Person who will sue for the same The Salaries and incident Charges to be paid by the King out of the Duties upon Salt XXVIII The Head Office of Excise established by this Act shall be continued in London Head Office of Excise where to be kept or within ten Miles of it to be executed by a sufficient number of Commissioners by their Majesties to be appointed And also a Comptroller who shall keep a distinct Account in Books fairly written of all the Monies arising by this Act as shall be brought into the said Office Resort to the Books gratis to which Books all Persons shall have free access gratis Nor shall the Commissioners receive any other Salary or Fee than by this Act appointed XXIX The yearly Sum of 140000 l. out of Duties hereby granted shall be the yearly Fond The yearly Fond what and how much it shall be reckoning the first year to commence from the 25th of March 1694. to be brought in Weekly into the Exchequer And if the Weekly Payments will not amount to 140000 l. per Annum yet so far as it will extend shall be part of it towards the answering the purposes herein mentioned If deficient how to be supplied And if the Weekly Payments fall short of satisfying the said 140000 l. or to discharge the Annuities or other Benefits hereby charged that then the Commissioners of the Treasury or Under-Treasurer of the Exchequer shall apply so much of their Majesties Revenue not being appropriated to any particular use by Act of Parliament to supply the defect of the said Recompences of Annuities XXX Foreigners as well as Natives may contribute towards advancing the Sum of 1000000 l. Adventurers when to pay in their Mony by paying at or before the 10th of September 1694. to any Receiver hereby appointed the Sum of 10 l. each or divers intire Sums of 10 l. each and for every 10 l. to receive a Share or Dividend of the said yearly Fond for sixteen years XXXI Their Majesties under their Broad Seal shall appoint Managers of the Tickets or Lots who shall meet from time to time at some publick Office in London or Westminster for the execution of their Powers and Trusts The Books and Columns how to be ordered and shall prepare Books wherein every Leaf shall be divided into three Columns and upon the innermost of the said Columns shall be printed 100000 Tickets numbred 1 2 3 c. Upon the middle Column shall be printed 100000 Tickets of the same length breadth and form and numbred in like manner And in the extream Column of the said Book shall be printed a third Rank of Tickets of the same number and the several Tickets shall be of an oblong Figure joined within oblique Lines and every Ticket in the third or extream Column shall have these Words written or imprinted thereon or this effect viz. Inscriptions on the Tickets This Ticket Entitles the Bearer to an Annuity of one Pound or by chance to a greater yearly Sum for sixteen years XXXII The Commissioners of the Treasury Commissioners to appoint Receivers or any three of them to appoint Receivers taking reasonable Securities of them to pay the Monies received into the Exchequer And that the Managers shall carefully examine the Books with the Tickets therein Managers to examine the Books and Tickets and deliver the same to the Receivers taking from each a Writing acknowledging the Receipt of such Books and Tickets that so the Receiver may be answerable for every 10 l. for every Ticket in the extream Column or for so many of them as he shall not return back Tickets how to be ordered upon receipt of the Mony and the Receiver upon receiving of every 10 l. of every Adventurer shall cut out of the Book through the
repay the value received for the same XXXVI Taking other Fees than by this Act forfeiture of Office If the Officers of the Exchequer shall take any other Fee or Reward than by this Act appointed for executing their respective Trusts and Offices they shall forfeit their Office and pay treble Damages with Costs of Suit to any Adventurer that will sue for the same without Essoign Protection or Priviledge of Parliament c. XXXVII Officer not liable though Ticket be forged unless he knew it If any Officer of the Transfer Office shall pass any Ticket for payment or any Officer of the Exchequer shall make any payment of any Shares of the said Fonds upon such Tickets as are above directed such Officer shall not incur any Penalty or be liable to any Action of the Adventurers though such Ticket be forged except he knew it to be so XXXVIII Mony lent to be free from Taxes Mony lent by or payable to any Persons by virtue of this Act shall not be chargeable with any Rates Duties or Impositions whatsoever XXXIX And to be imployed as the Act directs All Grants or Dispositions of Mony arising by this Act hereafter to be made by their Majesties to any other Person or in any other manner or for any longer Term or Interest than by this Act appointed shall hereby be made null XL. A distinct Office in the Exchequer for payment of Annuities There shall be in the said receipt of the Exchequer a distinct Office for paying the Annuities the said Office shall continue till all the Payments to grow due by this Act during the said Term of sixteen years shall be satisfied And an Officer or Officers shall be appointed hereunto by the Commissioners or the Treasurer of the Exchequer Officers to give security who shall take security of the Officers for the due paying and accounting the Monies they shall receive and for the faithful performance of their Office And the Monies which shall be brought into the Receipt of the Exchequer shall by the Commissioners of the Treasury or the Under-Treasurer of the Exchequer without any farther or other Warrant and such proportions from time to time Monies how to be issued Officers to be liable to account and be inspected as shall be necessary and sufficient to answer the respective Payments which shall grow due be issued or paid over from time to time to the Officers by way of Imprest and upon Account to and for the payment of the said Annuities by this Act appointed And such particular Officers shall be liable and subject to such Inspection Examination Comptrol and Audit and to such Rules as the Commissioners of the Treasury or the Treasurer and Under-Treasurer of the Exchequer shall think fit XLI All Officers to observe the Commissioners directions The Managers Directors Commissioner and Officer of the Transfer Office Receivers and the particular Officer in the Exchequer and all the Clerks Ministers and Servants shall for the better execution of their Trusts observe and perform such Rules Methods and Orders as they shall from time to time receive from the Commissioners of the Treasury c. so as such Rules Methods and Orders be conducible to the ends and purposes in this Act. XLII The King enabled to borrow Mony upon this Act. If the whole Sum of 1000000 l. be not paid into the Exchequer upon this Act before the 24th of June 1694. then it shall be lawful for their Majesties by way of Loan to borrow so much as to make it up to be paid with Interest at 8 l. per Cent. out of the Monies after to be brought in by this Act And if the Monies shall not all come in then out of the next Supply granted by Parliament How the same to be repaid and if no such Supply shall be before the 2d of February 1694. then to be paid out of the Treasury If the 1000000 l. shall not be advanced then the Overplus of the Fond shall be disposed as hereafter shall be directed by Act of Parliament XLIII When the Receivers of the Salt Mony are to deliver in their Accompts The Receivers of the Salt Duty shall between the 25th of March 1695. and the 29th of September following and so yearly during the continuance of this Act deliver in their Accounts to the Auditors of the Imprest who shall examine them upon Oath what Sum was raised and what part paid into the Exchequer or by virtue of any Warrant of Privy Seal or Warrant of the Commissioners of the Treasury and to whom and for what Service and such Account so taken by the said Auditor to be declared before the Lord Treasurer or Lords Commissioners of the Treasury and Chancellor of the Exchequer XLIV No Member of the House of Commons to be concerned in the farming or managing those Duties except c. No Member of the House of Commons shall directly or indirectly be concerned in the farming collecting or managing any Duties granted by this Act or that shall be granted by any other Act except the Commissioners of the Treasury the Officers of the Customs and Excise and those appointed Commissioners for the Act of 4 s. in the Pound for one year as to their executing only the Authority of the said Act by which they are appointed Commissioners And also excepting Thomas Neale Esquire The Act upon Tunnage I. Stat. 5 6 W. M. Sess 5. cap. 14. It is enacted That for the Term of four Years commencing from the first day of June 1694. Duties upon Tunnage from the 1st of June 1694. there shall be throughout England Wales and the Town of Berwick levied and paid into and for the use of their Majesties their Heirs and Successors upon the Tunnage of all Ships and Vessels whereon during that time there shall be imported any Goods or Merchandize from the Places in the Act after mentioned or shall be carried Coast-wise from Port to Port within England Wales or the Town of Berwick these Duties and Impositions that is to say For every Tun of the Burthen or Contents of any Ship or Vessel importing Goods oâ— Merchandizes from the East-Indies or any Ports Southwards or Eastward of Cabo bona Speranza The several Rates the Sum of 30 s. From any Ports or Places in Italy or Turky 15 s. From any Ports or Places in Portugal or Spain 10 s. From any the Plantation Lands or Places in the West-Indies 10 s. From Holland or any the United Provinces Netherlands or Flanders 3 s. From Norway Hamborough or the Baltick Sea Enstland Gountries or any other Ports or Places North of Holland 5 s. From Ireland or Scotland 2 s. From any Port or Place in the Mediterranean Sea not otherwise charged in this Act 15 s. From the Ports or Coasts of Guinea or Africa without the Streights 20 s. From Hudsons Bay or any Place within the Limits of that Companies Charter 20 s. From the
the said Corporation their respective Heirs Executors or Administrators in proportion to their respective Shares or Subscriptions wherein Judgment may be recovered as if Security were given in their private Capacities any Condition Covenant or Agreement to the contrary notwithstanding And if any such shall be made to the contrary it is hereby declared void XIX Corporation not to Trade The Corporation to be made shall not Trade or suffer any Person in Trust for them to trade with any of the Stock-Monies or Effects of the Corporation in the buying or selling of any Merchandizes or Goods whatsoever Penalty for Trading And every Person so trading or by whose Order such Trading shall be made shall forfeit treble the value of the Goods and Merchandizes so traded for to such Person as will sue for the same in any of their Majesties Courts of Record at Westminster Bills of Exchange Mortgages c. excepted But the Corporation may deal in Bills of Exchange and in buying or selling Bullion Gold or Silver or in selling Goods mortgaged to them and not redeemed at the time agreed on or within three months after or such Goods as shall be the produce of Lands purchased by the Corporation XX. All Bills obligatory and of credit Bills under Seal of the Corporation shall transfer the Property under the Seal of the said Corporation made to any Person or Persons shall and may by Endorsement thereon under the Hand of such Person or Persons be assigned and so toties quoties and such Assignment shall transfer the Property and Right to the Bill and Monies due upon the same and the Assignee may sue in his own Name XXI Governor not to lend more to their Majesties than by Parliament directed If the Governor or other Members of the Corporation to be established shall upon the Account of the Corporation at any time or times purchase any Lands or Revenues belonging to the Crown or lend to their Majesties their Heirs or Successors any Sum of Mony by way of Loan or Anticipation on any part of the Revenue now granted or hereafter to be granted other than such part only on which a Credit of Loan is or shall be granted by Parliament Then the said Governor or Members so consenting to lend being thereof lawfully convict shall for every such Offence forfeit treble the value of such Sum so lent whereof one fifth part shall be to the Informer to be recovered in any of their Majesties Courts of Record at Westminster and the residue to be disposed of towards Publick Uses as shall be directed by Parliament and not otherwise XXII All Amerciaments Fines and Amerciaments not to be pardoned After Estreatment may detain so much Fines and Issues against the said Corporation upon Account of any Suits or Action to be brought against them shall not be pardoned or discharged by any Letters of Signet Privy Seal or Great Seal or otherwise And if such be estreated into their Majesties Exchequer against the said Corporation then the Officers of the Exchequer who are to pay the yearly Sum of 100000 l. to the said Corporation may out of that detain so much as the said Amerciaments Fines or Issues amount unto XXIII Officers of the Exchequer may satisfie the execution of a Judgment against the Corporation If any Person shall obtain a Judgment in any Court of Law against the said Corporation for any Debt or Sum of Mony and shall bring Execution thereupon unto the said Officers of the Exchequer Then the said Officers may pay and are required to pay the Sum in the Execution mentioned to the Plaintiff or Plaintiffs therein named or their Assigns whose Receipt shall be a Discharge for the same And the said Officers may detain so much of the yearly Sum of 100000 l. as the Debt shall amount unto XXIV Members of the House c. Any Member of the House of Commons may be a Member of this Corporation XXV Any Person Native or Foreigner may contribute towards the advancing of the Sum of 300000 l. by paying into the Receipt of the Exchequer before the 29th of September 1694. any Sum not exceeding the Sum of 300000 l. upon the Terms following Every such Person his Executors Administrators or Assigns out of the Rates and Duties granted by this Act shall have and receive for every Sum of 100 l. so advanced and paid such yearly Annuity and Payment as herein after is directed 14 l. per Ann. upon a single life 12 l. upon 2 and 10 l. upon 3 Lives for each 100 l. advanced If such Contributor shall advance and pay his Mony upon one Life only then he shall have and receive a yearly Annuity or Payment of 14 l. for every 100 l. If upon two Lives then of 12 l. If upon three Lives then of 10 l. and so proportionably for a greater Sum during the Life or Lives or Life of the Survivor the Life or Lives to be nominated by the Person or Persons so paying the same And that the Lives be nominated by the several Contributors The Lives to be nominated within 30 days after the 29th of Sept 1694 their Executors or Administrators or such as shall be employed by them to pay in the said Sums within thirty days after the 29th of the said September 1694. which yearly Annuity shall commence from the said 29th of September and shall be paid quarterly at the four most usual Feasts of the year by equal Portions And every Person on payment of such Sum or Sums as aforesaid The Annities to be paid quarterly Tallies for the payment of the same shall immediately have one or more Tally or Tallies importing the Receipt of the Consideration Mony and Orders for the payment of the said Annuities bearing the same date with the Tally The said Tallies to be levied and the said Orders to be signed in the same manner as in and by an Act of this present Parliament Entituled An Act for the granting to their Majesties certain Rates and Duties of Excise upon Salt and upon Beer Ale and other Liquors for securing certain Recompences and Advantages in the said Act mentioned to such Persons as shall voluntarily advance the Sum of 1000000 l. towards carrying on the War against France is mentioned and directed touching Tallies and Orders to be given to Contributors for Annuities upon the said Act And the said Orders not to be determinable Orders not to be countermanded revocable or countermandable as touching the aforementioned Orders in the said recited Act is enacted which said Orders shall be assignable in such and the same manner as is mentioned in the said recited Act touching Orders given to the Contributors in the said Act mentioned And all the Rates and Duties by this Act granted or so much thereof as shall be sufficient are and shall be appropriated for the payment of the said Annuities after the several and respective Rates aforesaid and not to be