be proceeded against set and put in the Pillory aâ— in and by one statute made in this Realm iâ— the Eight and twentieth year of the Reigâ— of the late Queen Elizabeth is Enacted and Ordained and the Iustices of Assize anâ— Goal Delivery in their several circuits anâ— the Iustices of Peace in every county with in this Realm at their quarter-Quarter-sessions both within Liberties and without shall have full power and authority by virtue hereof to inquire of all and every the defaults and offences last before-mentioned by inquisition presentment Bill or Information before them exhibited or otherwise lawfully to hear and determine the same and thereupon to give Iudgement award process and Execution of the same according as in and by the said statute is directed and ordained That if any Goods distrained in pursuance of this present Act shall not be redeemed within six dayes except before excepted or if any goods seized shall not be claimed or cleered within one and twenty dayes after as aforesaid the commissioners of Excize their sub-Commissioners and Collectors respectively appointing a general day of sale and giveing publick notice thereof shall cause the said goods to be appraised by two sworn Officers or others and afterwards sell and dispose of the same by the candle unto such person as shall bid or give most for the same and all sales so made of any Goods seized or distrained shall be good in Law to all person and persons buying the same That all seizures Fines forfeitures and penalties mentioned in this Act all necessary charges for recovery thereof being first deducted the same to be rated and allowed of by the Commissioners of Excize their sub-Commissioners or Collectors respectively the moyety or one half part of the remainder of such fines Forfeitures and Penalties shall be to the use of his Majesty His Heirs and Successors and the other moyety or one half part to him or them that shall seize or discover or give Information of and prove any breach of any clause or Article of this present Act. Provided alwayes and be it declared That in case any person or persons subject to any Fine or Penalty or Forfeiture who is not a Principal but an Abettor or Accessary to any offence or breach of this present Act shall discover declare or make known any such offence or breach of this present Act unto the Commissioners of Excize their sub-Commissioners or Collectors every such person shall not only be acquitted and discharged of and from any penalty in relation to himself but shall have and receive the one moyety of the Fines Forfeitures and penalties incurred by any others whose offence or breach of this present Act he shall so declare and make known any thing in this present Act before to the contrary notwithstanding That for the better and more effectual and vigorous execution of this Act all Sheriffs Iustices of the peace Mayors Portriffs Sovereigns Constables and all others his Majesties Officers in the several Counties Baronies Liberties Franchenzices and Iurisdictions of this his Majesties Realm of Ireland be and are hereby required to be from time to time and at all times aiding and assisting unto the Commissioners of Excize their sub-Commissioners Collectors and all other Officers and Persons imployed by or under them in the due Execution of this Act and punishing all Offenders according to law and doing all other things as in and by this present Act is required to be done by all every or any of them And His Majesty is graciously pleased that it be Enacted and it is hereby Enacted and declared by the Authority aforesaid That for the space of seven years next ensuing there be no lease made by his Majesty his Heirs or Successors to any person or persons or any Authority given as Agent or Agents or otherwise for granting licences for any of the premisses otherwise than as by this Act is appointed nor after the said seven years without special advice in that behalf of the chief Governour or Governours and six or more of the Council of this Kingdom and even that not to be without then reserving thereout yearly to his Majesty His Heirs and successers the highest Rent yearly thereout that in any one Year of the now next succeeding seven years the same shall yield to His Majesty His Heirs or successors and if any such Lease as aforesaid shall be made of any the premisses contrary to this Act the same is hereby declared to be void And be it further Enacted by the Authority aforesaid that the several Rates and duties of Excize in and by this present Act rated imposed and set to be had received levied and demanded within your Majesties Realm of Ireland shall be had received and demanded for the use of your most Excellent Majesty your Heirs and successors for ever and all powers and authorities therein given and granted shall be exercised continued and put in execution from the said Five and twentieth day of December One thousand six hundred sixty and one and thenceforward for ever And lastly Be it Declared and Enacted by the Authority aforesaid That the said several Rates and Duties of Excize and all Fines Penalties Forfeitures or other sum or sums of money rated imposed set or forfeited in and by this present Act are meant and intended to be currant and lawfull money or moneys of England and that all and every of the same be therefore demanded received paid and satisfied accordingly A BOOK OF RATES AND Value of Goods and Merchandize imported according to which Excize is to be paid by the first Buyer or Importer respectively A. Â l. s d. ALLom the tun 15 00 00 Aneil of barbery the pound 00 01 08 Annoto the pound 00 01 06 Argal white and red or powder â—he hundred weight containing â—ne hundred and twelve pounds 01 02 00 Aggats small the hundred dozen 00 13 04 Aggats large the piece 00 00 06 Amber the pound 00 01 08 Ashes called Pot-ashes the hundred weight containing one hundred and twelve pounds 02 00 00 Ashes called Wood or Soap Ashes the hundred weight containing 112 pounds 01 00 00 B. Babies-heads of earth the dozen 00 09 00 Balks Great the hundred containing 120 20 00 00 Balks Middle the hundred containing 120 06 00 00 Balks Smal the hundred containing 120 04 00 00 Gold ballances the groce containing twelve dozen pair 04 00 00 Ballances called Ounce ballances the groce containing 12 dozen pair 02 00 0â— Ballances called The sort containing four dozen 02 13 0â— Balls called Tennis balls the thousand 01 10 0â— Balls called Washing balls the groce containing 12 dozen 00 10 0â— Band strings the dozen knots 03 00 00 Barlings the hundred containing 120 pounds 12 00 00 Barilla or Saphora to make glass the hundred weight containing 112 pounds 01 10 00 Basket rods the bundle 00 08 00 Baskets called hand-baskets or Sports the dozen 00 04 00 Battery basherons or Kettles the 100 weight containing 112 pound
is mentioned That all Vintners Inkeepers Victualers Alehouse-keepers or other persons selling beer or ale by retail shall either wholly brew and make their own beer and ale or take the same from some common brewer And that every Vintner Inkeeper Victualer Alehouse-keeper or other as aforesaid doing otherwise by brewing part of his or their beer and ale and taking other part from a common brewes shall be liable and pay excize nevertheless as if he or they had themselves brewed all and every part thereof upon pain of forfeiting all such beer or ale which he or they shall take from such common brewer or else the value thereof to be leviad by distress â—s hereafter is directed Provided always and be it Enacted that no Distress made or taken by vertue of this present Act of the goods and Chattels of any Vintner Inkeeper Victualer alehouse-â—eeper or other brewing making and selâ—ing by retail any beer ale Aqua-vitae or strongwaters shall be sold or disposed of untill fourteen dayes after any such Goods or Chattels shall be distrained and within 〈◊〉 at time any such Vintner Inkeeper Victuâ—ler alehouse-keeper or other person as aforeâ—aid finding him or themselves grieved shall or may make his or their complaint unto one or more of the next Iustices of the Peace who upon such complaint to him or them made by such party or parties are hereby authorized and required to hear and examine the same upon Oath which Oath any one or more of the said Iustices are hereby authorized to administer and finally â—o determine the matter of complaint and to â—mitigate any fine penalty forfeiture inflicted or imposed upon any such person by this present Act so as by such Mitigation the same may not be made less than double the value of the Duties of the Excize which should or ought to have been paid besides the reasonable costs and charges of the Officer or Officers distraining to be allowed by the said Iustice or Iustices nor the party complaining receive Incouragement to continue the practise of any Fraud Deceipt Obstinacy or Disobedience in breach of any clause oâ— Article of this present Act. Provided nevertheless That if any person distrained and complaining as aforesaid shall not prosecute his or their complain unto an hearing and sentence before the saiâ— Iustice or Iustices within the aforesaid timâ— of Fourteen days that then the said Commissioners or their sub-Commissioners respectively shall and may proceed to the sale and diâ—posal of the Goods and Chattels distraineâ— in such manner as they â—r any of them maâ— lawfully do and in all other cases of distresâ— and as hereafter in this Act is mentioned anâ— expressed And for the more regular and orderly putting in execution of this present Act be 〈◊〉 Enacted and Ordained by Authority aforesaid That there be an Office constituted and erected in the City of Dublin to be called and known by the name of The Office of Excize or New Impost and to be managed and governed by Commissioners not exceeding Five in Number and also a Surveyor all to be appointed by the Lord Lieutenant Lord Deputy or other Chief Governour or Governours of Ireland for the time being and to be commissioned under the Great seal of this your Majesties Realm to have and to hold to them respectively during their good behaviour respectively which said Commissioners or any three or more of them shall have power and are hereby authorized from time to time with the approbation of the Lord Lieutenant Lord Deputy or other Chief Governour or Governours of Ireland for the time being to chuse and appoint such fitting Clerks Searchers Wayters Messengers and all other Officers for the City Suburbs and Liberties of Dublin and the Port of Dublin and the several Creeks and Members thereof as they may necessarily have occasion to imploy for the advantage of your Majesties service and the same again from time to time with the approbation aforesaid to displace and place others in their Rooms and to allow them and every of them such several yearly Wages to be paid Quarterly out of the Receipts of the said Office and other accidental Rewards for their pains and service as the said Commissioners or the major part of them shall think fit and reasonable and as shall be allowed and approved of by the Lord Deputy or other chief Governour or Governours of Ireland for the time being as aforesaid and for all the other Cities Counties and Ports of this Kingdom and the several Creeks and Members thereof excepting the City Suburbs and Liberties of Dublin and the Port of Dublin and the Creeks and Members thereof That the Lord Treasurer of Ireland for the time being shall have power and is hereby authorized from time to time to chuse and appoint such fitting Clerks Searchers Wayters and Messengers as they may necessarily have occasion to imploy for the advantage of your Majesties service and the same again from time to time to displace and place others in their Rooms and to allow them and every of them such several yearly Wages to be paid Quarterly out of the Receipts of the said Office and other and other accidental Rewards for their pains and service as the said Lord Treasurer shall think fit and reasonable and as shall be allowed and approved of by the Lord Deputy or other chief Governour or Governours of Ireland for the time being as aforesaid That the Commissioners of the Excize for the time being are hereby appointed to be Governours and chief Commissioners of and for the said Office Which said Commissioners and all others from time to time as shall be imployed under them shall before they enter upon their respective Imployments take the Oath of Supremacy prescribed by the Statute made in Ireland in the second year of the Reign of the late Queen Elizabeth and the Oath of Allegiance prescribed by Statute in England made in the time of the late King James and likewise the following Oath mutatis mutandis for their true and faithful performance of their respective Trusts viz. YOU shall swear to be true and faithfull in the place of Commissioner Sub-Commissioner Collector c. for the Excize during the time you shall be a Commissioner Sub-Commissioner Collector You shall according to the best of your Knowledge power and skill execute the same diligently faithfully and impartially You shall make and deliver a true Accompt of all your Receipts from time to time and further do all things without having any private respects to your self in prejudice of His Majesties Revenue So help you God c. Which Oath the Lord Chief Baron of His Majesties Exchequer is hereby authorized to administer unto the said Commissioners and the said Commissioners or the major part of them unto all other imployed under them That all Parishes Parts and Places of the City and County of the City of Dublin and County of Dublin and all and every the Baronies Parts and Places of the same shall be subject to
the Rule and Government of the said Office That the like Office and Offices and so many of them and in them such or so many subordinate Commissioners Sub-Commissioners or Collectors or subordinate Commissioners Sub-Commissioners or Collectors from time to time shall be nominated and appointed in all or any of the Counties of this Realm and in all other Cities Towns Ports and places thereof as the said Commissioners or the major part of them shall from time to time think fitting to be approved of by the Lord Lieutenant Lord Deputy or other Chief Governour or Governours and Privy Council of Ireland for the time being Which said subordinate Commissioners sub-Commissioners or Collectors shall take the like Oath as aforesaid respectively before the Lord Chief Baron of his Majesties Exchequer or before the said chief Commissioners or any two of them or before any of His Majesties Iustices of the Peace which Oath the said Lord chief Baron Iustices and Commissioners are hereby authorized to administer the same accordingly and every the said subordinate Commissioners sub-Commissioners or Collectors so to be appointed as aforesaid shall enter into Recognizance with good security to His Majesties use in such sum or sums of Money as shall be thought fit and reasonable before the Lord chief Baron of His Majesties Exchequer with condition for the due execution of his or their places and paying monthly all monies by him or them received for Excize their own and Officers Salaries and other contingent charges first deducted and accounting quarterly into his Majesties Exchequer at Dublin And the said Commissioners subordinate Commissioners sub-Commissioners or Collectors shall have for their several pains in and about the said business such reasonable sums of monies allowed them by way of Poundage or otherwise as the Lord Lieutenant Lord Deputy or other chief Governour or Governours and Privy Council of Ireland shall think sit That the said Office or Officers in all places where they shall be appoined shall be kept open all days except the Lords day or Holy days in all places from nine of the clock to twelve in the forenoon and from two of the clock till five in the afternoon of each day for the taking and enregistring the Entries of all Merchants Retaylers Brewers and others and for the receiving all monies which shall be due and payable by all or any of them and for other things necessary to be done touching the business of Excize and affairs relating thereunto That the several surveyors searchers Wayters and all other Officers which shall from time to time be deputed or appointed thereunto by the said chief Commissioners under the hands and seals of them or the major part of them in the several Ports Creeks Havens and other Members of the same within this Realm shall have full power and authority to go on board and enter into any ship or other Vessel whatsoever as well by night as by day arriving and coming into any the several Ports Havens Creeks or other places and not only to continue there on board until such ship or other Vessel shall be fully unladen and discharged but also by night as by day to enter as well into all other ships Gabbards Hoys Barks bottoms or other boats or Vessels whatsoever as in the day time to go and enter into all Houses Cellars Vaults shops ware-houses store-houses store-cellars or other places belonging to any person whatsoever where they shall have just cause of suspicion to see survey and make search for any Goods or commodities excizeable either put on board any ship or Vessel or taken out or carried away or intended to be carried away without due entry first had and made of thâ— same or payment of such Excize as shall 〈◊〉 due and payable thereupon and the saiâ— Goods as also all other Goods excizeable and Merchandize whatsoever which they or any of them shall meet find or discover to be carrying or conveying either by Land oâ— by water at unlawfull hours or times oâ— before due Entry or payment had or made for the said Goods or Merchandizes or which shall be landed or attempted to be landed and laid on shore at any unlawfull place or places for landing Goods as in and by this present Act is before declared or without license or sufferance granted by the said Commissioners or their sub-Commissioners or Collectors respectively for the landing or shipping the said Goods or Merchandize to seize attach carry away and put into safe custody by bringing or causing them to be brought to the Office for Excize next adjoyning to the place when such Goods shall be so seized there to be deâ—â—ined and kept And in case the said Goods and Merchandizes so seized shall not be claimed by the true and lawfull Owner or Proprietor thereof or by one deputed under his or their â—ands within one and twenty dayes after â—eizure the said Goods shall be absolutely â—orfeited and confiscated and shall and may â—e sold at the next general day of sale to be â—ppointed by the Commissioners of Excize â—r their sub-Commissioners respectively after â—hat time and the proceed to be divided as â—ereafter in this present Act is directed and â—ppointed And in case such Goods or commodities so â—eized shall be claimed within time aforeâ—aid and if the Owner or claimer as aforeâ—aid shall not make it appear unto the said commissioners of Excize their sub-Commissioners or Collectors respectively or unâ—o the major part of them or either of them â—hat the said Goods and Merchandizes so â—eized were or have been duly entered or â—nladen and landed at a lawfull time and place as aforesaid or that licence or sufferance â—ad been obtained and granted for doing â—hereof that then the said Goods and Merchandize shall likewise be forfeited and confiscated and sold and disposed of as hereafter in this present Act is directed and appointed And if it shall so happen that any Master Owner or commander of any ship or Vessel or any other person whatsoever shalâ— refuse to permit or will not suffer anâ— the aforesaid Officers to enter or come intâ— or remain on board his or their ship Gabbard Hoye Barque bottom boat or otheâ— Vessel or into his or their house Cellaâ— Vault shop Ware-house store-House â— storecellar or other place or places to searcâ— as aforesaid or else permitting them or anâ— of them so to do shall oppose hinder or restâ— them or any of them in the seizing attacâ—ing or carrying away any Goods and Meâ—chandize for the causes and Reasons aforâ—said shall for every such Offence forfeit Fift pounds to be levied by distress as hereaftâ—â— is appointed Or if any Porter Carmaâ— Waterman or other person or persons whaâ—soever shall be aiding assisting or abettinâ— to any other that shall oppose hinder or restâ— the said Officers or any of them seizinâ— attaching or carrying away any Goods â— Merchandize as aforesaid or if any persoâ— usually imploâ—ed as Porter Carman or Waterman to carry roomage or remove Goodâ—