august_n to_o the_o 25_o of_o december_n follow_v by_o both_o which_o act_v it_o be_v enact_v among_o other_o thing_n that_o the_o say_a imposition_n together_o with_o all_o arrear_n thereof_o shall_v be_v continue_v to_o be_v collect_v levy_v and_o pay_v during_o those_o respective_a period_n according_a unto_o and_o after_o the_o same_o rate_n rule_n and_o proportion_n and_o upon_o the_o same_o good_n and_o commodity_n as_o the_o same_o be_v payable_a and_o collect_v the_o say_v 25_o day_n of_o april_n 1660._o with_o a_o proviso_n nevertheless_o that_o all_o sort_n of_o oil_n wine_n tobacco_n of_o the_o english_a plantation_n silk_n linen_n and_o divers_a other_o commodity_n therein_o particular_o name_v shall_v after_o the_o 24_o july_n 1660._o be_v whole_o discharge_v of_o the_o duty_n of_o excise_n by_o virtue_n of_o these_o two_o act_n and_o during_o the_o time_n of_o their_o be_v in_o force_n the_o commissioner_n of_o excise_n for_o the_o time_n then_o be_v suppose_v that_o the_o power_n give_v they_o by_o the_o say_v pretend_a act_n of_o the_o year_n 1649._o be_v thereby_o continue_v do_v summon_v in_o divers_a merchant_n of_o the_o city_n of_o london_n to_o give_v in_o a_o account_n of_o their_o respective_a rest_n according_a to_o the_o article_n above_o mention_v some_o of_o who_o do_v according_o appear_v and_o give_v in_o such_o account_n but_o the_o say_a commissioner_n never_o proceed_v to_o any_o adjustment_n with_o any_o of_o those_o but_o leave_v their_o account_n depend_v when_o the_o excise_n upon_o foreign_a good_n fall_v but_o divers_a other_o of_o the_o say_a merchant_n commit_v default_n and_o never_o give_v in_o any_o rest_n at_o all_o and_o against_o these_o it_o be_v say_v the_o commissioner_n of_o excise_n proceed_v according_a to_o the_o say_v 25_o article_n and_o make_v up_o their_o account_n as_o they_o stand_v charge_v in_o the_o book_n of_o excise_n by_o their_o entry_n and_o against_o every_o default_n or_o most_o of_o they_o enter_v judgement_n for_o the_o sum_n and_o make_v demand_v thereof_o but_o proceed_v no_o further_o as_o to_o the_o levy_v either_o the_o single_a or_o the_o double_a value_n of_o the_o say_a sum_n or_o any_o of_o they_o upon_o the_o refuser_n or_o neglecter_n of_o payment_n but_o there_o be_v many_o other_o merchant_n that_o be_v never_o summon_v at_o all_o to_o give_v in_o any_o account_n of_o their_o rest_n and_o so_o fall_v not_o either_o within_o the_o one_o or_o the_o other_o of_o the_o two_o former_a capacity_n that_o be_v to_o say_v have_v neither_o judgement_n pass_v against_o they_o by_o the_o commissioner_n of_o excise_n nor_o account_n depend_v when_o the_o excise_n of_o foreign_a good_n cease_v so_o then_o the_o merchant_n of_o london_n as_o to_o this_o case_n of_o pretend_a arrear_n of_o excise_n be_v to_o be_v consider_v in_o these_o three_o capacity_n viz._n those_o against_o who_o judgement_n be_v enter_v upon_o default_n of_o give_v in_o their_o rest_n those_o who_o give_v in_o their_o rest_n and_o have_v their_o account_n depend_v unadju_v and_o those_o that_o be_v never_o summon_v at_o all_o before_o the_o cease_n of_o the_o foreign_a excise_n since_o which_o time_n viz._n in_o this_o present_a parliament_n a_o act_n be_v make_v for_o vest_v the_o arrear_n of_o the_o excise_n and_o new-impost_n in_o general_n in_o his_o majesty_n whereby_o among_o other_o thing_n his_o majesty_n be_v enable_v to_o sue_v for_o and_o recover_v the_o same_o of_o every_o person_n and_o person_n their_o heir_n executor_n and_o administrator_n have_v asset_n who_o be_v any_o way_n accountable_a for_o the_o same_o as_o if_o the_o same_o duty_n of_o excise_n have_v be_v lawful_o impose_v and_o as_o if_o the_o several_a pretend_a act_n and_o ordinance_n impose_v the_o same_o have_v be_v good_a and_o legal_a act_n of_o parliament_n and_o have_v in_o express_a word_n grant_v the_o same_o to_o the_o king_n and_o it_o have_v be_v suggest_v that_o there_o be_v vast_a arrear_n of_o excise_n stand_v out_o in_o the_o hand_n of_o the_o merchant_n of_o london_n which_o by_o virtue_n of_o this_o act_n be_v now_o recoverable_a to_o his_o majesty_n and_o thereupon_o several_a information_n be_v exhibit_v against_o several_a of_o the_o say_a merchant_n within_o every_o of_o the_o say_v three_o capacity_n lest_o the_o apprehension_n of_o so_o great_a a_o sum_n to_o be_v raise_v by_o this_o mean_n shall_v divert_v or_o delay_v the_o parliament_n intention_n in_o provide_v for_o his_o majesty_n supply_n otherwise_o it_o will_v not_o be_v amiss_o to_o examine_v first_o whether_o all_o or_o any_o of_o the_o say_a merchant_n can_v be_v chargeable_a with_o any_o such_o arrear_n at_o all_o and_o second_o admit_v they_o not_o only_o chargeable_a but_o that_o the_o arrear_n be_v actual_o recover_v of_o what_o value_n they_o will_v be_v like_a to_o be_v in_o his_o majesty_n purse_n as_o to_o the_o merchant_n of_o the_o two_o last_o capacity_n viz._n those_o who_o account_n be_v depend_v and_o those_o who_o never_o be_v summon_v i_o suppose_v it_o will_v be_v easy_o grant_v from_o what_o have_v be_v before_o true_o state_v that_o neither_o original_o as_o importer_n nor_o by_o any_o act_n ordefault_n of_o their_o own_o nor_o by_o any_o account_n state_v before_o the_o cease_n of_o the_o foreign_a duty_n they_o be_v answerable_a for_o any_o excise_n at_o all_o and_o then_o the_o question_n concern_v those_o two_o sort_n will_v only_o be_v whether_o the_o act_n by_o which_o his_o majesty_n be_v invest_v as_o aforesaid_a have_v since_o make_v they_o accountable_a for_o the_o same_o or_o not_o and_o it_o be_v humble_o conceive_v it_o have_v not_o for_o although_o his_o majesty_n be_v thereby_o invest_v with_o all_o arrear_n of_o excise_n in_o general_a word_n yet_o it_o be_v so_o far_o from_o make_v any_o person_n accountable_a for_o the_o same_o that_o be_v not_o accountable_a before_o that_o it_o rather_o restrain_v the_o power_n it_o give_v his_o majesty_n to_o recover_v such_o arrear_n to_o such_o person_n or_o person_n only_o who_o at_o the_o time_n of_o the_o pass_n of_o the_o say_a act_n be_v accountable_a for_o the_o same_o neither_o do_v it_o make_v or_o declare_v any_o thing_n a_o arrear_n of_o excise_n that_o be_v not_o then_o a_o arrear_n by_o some_o of_o the_o former_a pretend_a law_n of_o excise_n and_o although_o information_n may_v possible_o be_v exhibit_v against_o some_o of_o both_o these_o two_o sort_n as_o well_o as_o against_o the_o other_o yet_o it_o be_v to_o be_v suppose_v that_o this_o have_v proceed_v either_o of_o the_o mistake_n of_o those_o who_o certify_v they_o debtor_n or_o else_o perhaps_o of_o design_n to_o endure_v they_o for_o fear_n of_o trouble_n to_o come_v in_o and_o submit_v to_o a_o account_n which_o by_o the_o law_n they_o be_v not_o now_o liable_a unto_o the_o only_a remain_a question_n therefore_o in_o which_o there_o be_v any_o seem_a doubt_n or_o difficulty_n will_v be_v concern_v those_o against_o who_o for_o default_n of_o give_v in_o a_o account_n of_o their_o respective_a rest_n judgement_n have_v be_v actual_o pass_v and_o enregister_v in_o the_o office_n of_o excise_n before_o the_o excise_n of_o foreign_a good_n fall_v to_o the_o ground_n viz._n whether_o the_o respective_a sum_n of_o money_n thereby_o adjudge_v against_o they_o shall_v be_v account_v such_o sum_n or_o debt_n of_o excise_n as_o be_v intend_v in_o the_o say_a act_n of_o investure_n and_o if_o they_o shall_v and_o that_o nothing_o be_v to_o be_v plead_v in_o bar_n of_o his_o majesty_n demand_n thereof_o upon_o what_o evidence_n they_o shall_v be_v recoverable_a that_o no_o excise_n be_v original_o chargeable_a upon_o the_o merchant_n by_o virtue_n of_o his_o entry_n at_o the_o custom-house_n have_v be_v already_o show_v and_o i_o suppose_v will_v not_o be_v deny_v it_o be_v always_o payable_a by_o the_o first_o buyer_n and_o not_o by_o the_o importer_n it_o will_v follow_v then_o that_o if_o any_o of_o those_o sum_n so_o adjudge_v be_v due_a they_o must_v be_v due_a by_o virtue_n of_o the_o judgement_n themselves_o or_o not_o at_o all_o and_o then_o the_o validity_n of_o those_o judgement_n will_v be_v to_o be_v examine_v now_o to_o make_v a_o judgement_n good_a and_o valid_a in_o law_n first_o there_o must_v be_v some_o law_n custom_n or_o statute_n in_o force_n at_o the_o time_n of_o the_o pass_v thereof_o upon_o which_o it_o must_v be_v ground_v second_o the_o judge_n must_v be_v right_o and_o due_o constitute_v and_o must_v have_v sufficient_a authority_n and_o jurisdiction_n of_o the_o thing_n upon_o which_o the_o judgement_n be_v make_v and_o three_o the_o judgement_n itself_o must_v be_v matter_n of_o record_n against_o which_o no_o averrment_n can_v be_v and_o if_o it_o be_v defective_a in_o any_o of_o these_o the_o
the_o case_n of_o the_o merchant_n of_o london_n in_o reference_n to_o the_o arrear_n of_o excise_n state_v and_o examine_v print_a in_o the_o year_n 1662._o the_o case_n of_o the_o merchant_n of_o london_n in_o reference_n to_o the_o arrear_n of_o excise_n state_v and_o examine_v the_o excise_n of_o all_o import_v commodity_n by_o the_o several_a pretend_a act_n and_o ordinance_n of_o excise_n make_v in_o the_o time_n of_o the_o late_a usurp_a power_n be_v always_o charge_v upon_o the_o first_o buyer_n of_o the_o commodity_n and_o not_o upon_o the_o merchant_n importer_n it_o be_v contrary_a both_o to_o the_o nature_n of_o this_o duty_n and_o to_o the_o intention_n of_o the_o imposer_n themselves_o that_o the_o merchant_n shall_v be_v any_o wise_a charge_v therewith_o forasmuch_o as_o a_o excise_n in_o its_o proper_a definition_n be_v a_o tax_n intend_v to_o be_v impose_v upon_o so_o much_o only_o of_o the_o commodity_n and_o merchandize_n of_o any_o nation_n as_o come_v to_o actual_a consumption_n within_o itself_o which_o in_o the_o hand_n of_o the_o merchant_n be_v not_o discernible_a but_o when_o it_o be_v buy_v from_o the_o merchant_n by_o the_o shopkeeper_n or_o retailer_n it_o be_v always_o to_o be_v suppose_v to_o be_v for_o domestic_a consumption_n and_o use_n and_o for_o this_o special_a reason_n as_o well_o as_o for_o that_o it_o will_v have_v be_v a_o burden_n both_o too_o heavy_a for_o the_o merchant_n to_o undergo_v to_o pay_v both_o custom_n and_o excise_n before_o he_o can_v fell_v his_o commodity_n and_o subject_a to_o great_a trouble_n and_o confusion_n by_o reason_n of_o his_o exportation_n of_o much_o of_o the_o same_o commodity_n again_o the_o power_n that_o first_o impose_v this_o tax_n do_v lay_v the_o same_o upon_o the_o first_o buyer_n and_o not_o upon_o the_o merchant_n as_o by_o the_o several_a schedule_n of_o those_o good_n which_o by_o the_o say_a act_n and_o ordinance_n be_v make_v exciseable_a may_v full_o appear_v but_o for_o that_o by_o compliance_n between_o the_o merchant_n and_o the_o first_o buyer_n the_o state_n as_o they_o then_o call_v it_o be_v subject_a to_o be_v much_o defraud_v of_o the_o say_a duty_n by_o the_o clandestine_v sale_n and_o delivery_n of_o good_n without_o the_o knowledge_n or_o cognizance_n of_o the_o officer_n appoint_v to_o receive_v the_o same_o thereupon_o beside_o the_o penalty_n in_o such_o case_n enact_v to_o be_v inflict_v both_o upon_o the_o buyer_n and_o seller_n in_o case_n of_o such_o clandestine_v sale_n and_o delivery_n of_o good_n it_o be_v think_v fit_a for_o the_o better_a prevention_n of_o such_o fraud_n to_o hold_v the_o merchant-importe_a to_o a_o annual_a account_n for_o the_o quantity_n only_o of_o his_o good_n import_v whereby_o to_o discover_v how_o and_o to_o who_o he_o have_v dispose_v they_o and_o therefore_o by_o a_o article_n in_o that_o pretend_a act_n make_v in_o the_o year_n 1649._o for_o the_o settlement_n of_o the_o excise_n it_o be_v enact_v among_o other_o thing_n viz._n article_n 17._o that_o no_o merchant_n or_o importer_n of_o good_n or_o merchandise_n from_o beyond_o the_o sea_n shall_v land_n or_o cause_v the_o same_o or_o any_o part_n thereof_o to_o be_v land_a or_o put_v on_o shore_n before_o due_a entry_n be_v make_v thereof_o under_o his_o hand_n with_o the_o officer_n of_o excise_n in_o that_o behalf_n appoint_v at_o the_o custom-house_n of_o the_o same_o port_n where_o the_o good_n be_v first_o import_v and_o that_o under_o a_o severe_a penalty_n and_o it_o be_v the_o duty_n of_o this_o officer_n daily_o to_o deliver_v into_o the_o excise_n office_n all_o such_o entry_n as_o he_o receive_v which_o be_v there_o fair_o register_v by_o way_n of_o account_n under_o every_o merchant_n particular_a head_n and_o the_o account_n again_o discharge_v still_o as_o the_o good_n come_v to_o be_v sell_v and_o it_o be_v penal_a for_o any_o merchant_n to_o sell_v or_o deliver_v any_o good_n without_o a_o ticket_n from_o the_o excise_n office_n and_o likewise_o to_o the_o end_n that_o such_o discovery_n as_o aforesaid_a may_v be_v the_o better_o make_v and_o the_o merchant_n import_n account_n examine_v for_o that_o purpose_n by_o another_o article_n of_o the_o same_o act_n viz._n article_n 25._o the_o commissioner_n and_o sub-commissioner_n of_o excise_n in_o their_o respective_a division_n have_v power_n once_o in_o twelve_o month_n or_o often_o if_o they_o see_v cause_n to_o summon_v every_o merchant_n in_o their_o respective_a division_n to_o give_v a_o account_n under_o his_o hand_n of_o what_o foreign_a good_n exciseable_a he_o have_v then_o in_o his_o hand_n which_o account_n if_o he_o refuse_v or_o neglect_v to_o give_v in_o by_o the_o space_n of_o 28_o day_n it_o be_v enact_v by_o way_n of_o punishment_n for_o such_o his_o neglect_n that_o he_o shall_v be_v liable_a to_o pay_v the_o full_a excise_n for_o all_o such_o good_n as_o he_o then_o stand_v charge_v with_o by_o his_o entry_n in_o the_o book_n of_o the_o excise_n office_n which_o be_v not_o before_o discharge_v by_o sales_n and_o delivery_n for_o which_o ticket_n have_v be_v give_v out_o of_o the_o office_n and_o according_o shall_v be_v adjudge_v to_o pay_v the_o same_o which_o judgement_n have_v two_o apparent_a operation_n though_o never_o right_o understand_v by_o most_o of_o those_o that_o be_v to_o put_v the_o same_o in_o execution_n that_o be_v to_o say_v first_o that_o it_o make_v he_o liable_a to_o pay_v the_o excise_n himself_o for_o all_o such_o good_n as_o then_o stand_v undischarged_a in_o his_o account_n as_o aforesaid_a which_o otherways_o for_o the_o reason_n abovementioned_a he_o have_v not_o be_v liable_a to_o and_o second_o that_o it_o exclude_v he_o from_o all_o allowance_n for_o good_n export_v again_o or_o remain_v in_o his_o hand_n or_o for_o leakage_n waste_v tret_n and_o tare_n and_o the_o like_a which_o otherwise_o be_v to_o be_v allow_v and_o in_o execution_n of_o this_o judgement_n the_o commissioner_n have_v a_o special_a power_n give_v they_o by_o the_o same_o article_n to_o warn_v he_o to_o pay_v in_o such_o sum_n as_o the_o excise_n amount_v unto_o by_o the_o say_a judgement_n which_o if_o he_o do_v not_o do_v within_o 14._o day_n after_o such_o warning_n they_o be_v further_o empower_v to_o levy_v double_a the_o value_n upon_o his_o good_n and_o chattel_n by_o way_n of_o distress_n and_o for_o want_v of_o sufficient_a distress_n to_o imprison_v his_o person_n but_o if_o within_o 28._o day_n after_o summons_n the_o merchant_n give_v in_o such_o account_n of_o his_o rest_n than_o the_o commissioner_n be_v first_o satisfy_v of_o the_o truth_n of_o such_o rest_n have_v power_n to_o adjust_a his_o account_n without_o demand_v any_o excise_n of_o he_o for_o any_o of_o the_o say_a good_n other_o than_o for_o such_o as_o by_o the_o say_a account_n shall_v be_v discover_v to_o have_v be_v sell_v and_o deliver_v by_o he_o to_o the_o first_o buyer_n without_o notice_n give_v to_o the_o office_n in_o the_o cast_n up_o of_o which_o the_o merchant_n be_v likewise_o to_o have_v allowance_n for_o the_o waste_n and_o leakage_n of_o wine_n oil_n and_o the_o like_a as_o by_o the_o very_a next_o article_n of_o the_o same_o act_n appear_v and_o this_o be_v all_o that_o the_o merchant-importe_a be_v concern_v in_o as_o to_o point_v of_o payment_n but_o it_o be_v not_o where_o say_v either_o in_o that_o or_o any_o other_o of_o those_o pretend_a act_n or_o ordinance_n for_o the_o excise_n that_o the_o duty_n shall_v original_o lie_v upon_o the_o merchant_n so_o then_o it_o be_v clear_a that_o even_o in_o the_o time_n of_o those_o usurp_a power_n when_o those_o pretend_a act_n and_o ordinance_n be_v suppose_v to_o be_v in_o full_a force_n the_o merchant-importe_a can_v not_o way_n come_v to_o be_v charge_v with_o the_o payment_n of_o any_o excise_n but_o either_o by_o judgement_n upon_o his_o default_n which_o be_v in_o the_o nature_n of_o a_o penalty_n or_o by_o a_o account_n actual_o agree_v upon_o adjust_v and_o state_v on_o both_o side_n but_o upon_o his_o majesty_n most_o happy_a restauration_n and_o return_n to_o the_o possession_n and_o exercise_n of_o his_o royal_a power_n and_o dignity_n all_o those_o pretend_a act_n and_o ordinance_n and_o all_o proceed_n thereupon_o fall_v to_o the_o ground_n and_o become_v utter_o void_a of_o themselves_o as_o not_o be_v make_v by_o any_o legal_a authority_n whatsoever_o nevertheless_o in_o the_o parliament_n begin_v at_o west-minster_n the_o 25_o day_n of_o april_n in_o the_o 12_o year_n of_o his_o majesty_n reign_n two_o act_n be_v make_v for_o continue_v the_o imposition_n of_o excise_n the_o one_o from_o the_o 24_o of_o june_n 1660._o to_o the_o 20_o day_n of_o august_n in_o the_o same_o year_n and_o the_o other_o from_o the_o say_v 20_o day_n of_o
judgement_n be_v utter_o void_a and_o null_a but_o that_o the_o pretend_a judgement_n above_o mention_v be_v defective_a in_o all_o three_o i_o conceive_v it_o will_v not_o be_v hard_a to_o manifest_v for_o first_o it_o will_v not_o be_v deny_v but_o that_o all_o those_o pretend_a act_n and_o ordinance_n for_o the_o set_n up_o and_o establish_v of_o a_o excise_n in_o the_o time_n of_o the_o usurp_a power_n and_o among_o the_o rest_n thâ—t_v of_o the_o 14_o of_o august_n 1649._o upon_o which_o the_o say_a judgement_n must_v be_v ground_v if_o upon_o any_o be_v in_o themselves_o void_a ab_fw-la in_o itio_fw-la and_o can_v have_v no_o legal_a force_n especial_o after_o his_o majesty_n be_v happy_a restauration_n unless_o they_o have_v be_v set_v up_o and_o make_v valid_a by_o act_n of_o parliament_n which_o i_o conceive_v under_o favour_n they_o never_o be_v for_o although_o it_o be_v true_a that_o in_o the_o parliament_n begin_v at_o westminster_n the_o 25_o day_n of_o april_n 1660._o two_o short_n act_n be_v make_v for_o the_o continuance_n of_o the_o excise_n the_o one_o from_o the_o 24_o tâ—_n day_n of_o june_n 1660._o to_o the_o 20_o of_o aug._n follow_v and_o the_o other_o from_o thence_o to_o the_o 25_o of_o decemb._n following_z in_o both_o which_o it_o be_v enact_v that_o the_o say_a imposition_n together_o with_o all_o arrear_n thereof_o shall_v continue_v to_o be_v collect_v and_o pay_v according_a unto_o and_o after_o the_o rate_n rule_n and_o proportion_n as_o the_o same_o be_v payable_a and_o collect_v the_o 25_o â—h_a day_n of_o april_n 1660._o yet_o under_o correction_n i_o conceive_v that_o those_o word_n do_v not_o set_v up_o nor_o make_v valid_a the_o say_a pretend_a act_n of_o the_o 14_o of_o aug._n 1649_o nor_o any_o other_o of_o those_o pretend_a act_n or_o ordinance_n for_o that_o no_o act_n or_o statute_n can_v be_v continue_v confirm_v or_o revive_v much_o less_o original_o set_v up_o and_o make_v a_o act_n be_v none_o before_o without_o special_a word_n to_o that_o purpose_n and_o in_o this_o particular_a if_o it_o shall_v be_v admit_v that_o the_o word_n rate_n rule_n and_o proportion_n shall_v intend_v a_o set_n up_o of_o those_o pretend_a act_n themselves_o it_o must_v follow_v they_o must_v be_v either_o entire_o set_v up_o that_o be_v to_o say_v the_o whole_a act_n in_o the_o very_a word_n they_o be_v pen_v or_o but_o in_o part_n if_o entire_o than_o that_o part_n of_o the_o say_a act_n of_o the_o 14_o of_o aug._n 1649._o which_o oblige_v all_o commissioner_n &_o sub-commissioner_n to_o take_v a_o oath_n to_o be_v true_a and_o faithful_a to_o the_o commonwealth_n of_o england_n as_o it_o stand_v then_o pretend_v to_o be_v establish_v without_o a_o king_n or_o house_n of_o lord_n &_o many_o other_o like_o absurdity_n have_v be_v by_o consequence_n thereby_o likewise_o establish_v which_o no_o body_n will_v be_v so_o weak_a as_o to_o admit_v but_o if_o it_o shall_v be_v say_v that_o they_o be_v set_v up_o but_o in_o part_n than_o those_o particular_a part_n so_o intend_v to_o be_v set_v up_o must_v have_v be_v special_o mention_v and_o distinguish_v which_o here_o they_o be_v not_o i_o conclude_v therefore_o that_o neither_o in_o part_n nor_o in_o the_o whole_a any_o of_o the_o say_v pretend_a act_n or_o ordinance_n be_v thereby_o put_v in_o force_n and_o if_o so_o the_o whole_a force_n of_o the_o 25_o article_n of_o the_o 14_o aug._n 1649._o upon_o which_o the_o say_v judgement_n be_v ground_v be_v at_o the_o time_n of_o the_o pass_n of_o the_o say_a judgement_n utter_o void_a and_o of_o none_o effect_n and_o the_o merchant-importe_a not_o be_v original_o chargeable_a either_o by_o his_o entry_n or_o otherwise_o with_o the_o payment_n of_o any_o excise_n for_o his_o good_n can_v not_o by_o any_o judgement_n ground_v upon_o that_o act_n be_v make_v liable_a thereunto_o and_o as_o to_o the_o second_o which_o concern_v the_o authority_n of_o the_o say_v pretend_a judge_n it_o will_v likewise_o follow_v that_o that_o be_v none_o at_o all_o as_o to_o point_v of_o give_v judgement_n upon_o any_o default_n for_o in_o the_o first_o of_o the_o two_o act_n of_o parliament_n above_o mention_v no_o person_n at_o all_o be_v constitute_v commissioner_n for_o the_o excise_n and_o by_o the_o second_o though_o nathaniel_n manton_n and_o other_o therein_o name_v be_v appoint_v commissioner_n yet_o they_o have_v thereby_o no_o other_o power_n give_v they_o but_o only_o to_o collect_v and_o receive_v the_o say_v duty_n according_a to_o the_o former_a rate_n and_o rule_n without_o any_o authority_n at_o all_o to_o put_v any_o of_o the_o say_v pretend_a act_n or_o ordinance_n in_o execution_n in_o case_n of_o offence_n or_o disobedience_n to_o the_o same_o and_o as_o to_o the_o last_o point_n viz._n whether_o the_o say_v judgement_n be_v matter_n of_o record_n or_o not_o i_o shall_v need_v to_o say_v little_a unless_o any_o man_n shall_v first_o show_v i_o by_o what_o act_n or_o statute_n the_o say_a nathaniel_n manton_n and_o the_o rest_n of_o the_o gentleman_n in_o the_o say_a act_n name_v be_v constitute_v a_o court_n of_o record_n or_o that_o they_o have_v ancient_a jurisdiction_n by_o the_o common_a law_n until_o when_o i_o conceive_v i_o may_v save_v both_o myself_o and_o the_o reader_n the_o trouble_n of_o that_o argument_n now_o for_o the_o value_n of_o these_o suppose_a arrear_n to_o his_o majesty_n if_o they_o be_v just_o recoverable_a as_o i_o conceive_v they_o be_v not_o it_o will_v be_v find_v upon_o examination_n to_o be_v very_o small_a and_o inconsiderable_a and_o not_o worthy_a so_o great_a a_o odium_n and_o discontent_n as_o the_o very_a attempt_n of_o enforce_v the_o merchant_n to_o pay_v they_o have_v already_o provoke_v for_o although_o i_o have_v hear_v they_o have_v be_v represent_v to_o amount_v to_o at_o least_o a_o hundred_o and_o fifty_o thousand_o pound_n yet_o it_o be_v to_o be_v consider_v that_o the_o estimate_n thereof_o be_v take_v only_o from_o the_o book_n of_o the_o late_a excise_n office_n as_o they_o stand_v charge_v with_o the_o merchant_n entry_n before_o any_o adjustment_n make_v upon_o which_o first_o no_o allowance_n be_v yet_o give_v they_o for_o good_n export_v by_o the_o merchant_n again_o which_o will_v be_v find_v to_o be_v very_o great_a quantity_n second_o there_o be_v thousand_o of_o entry_n that_o will_v be_v utter_o disow_v by_o the_o person_n upon_o who_o particular_a account_n they_o be_v put_v it_o be_v a_o most_o usual_a and_o common_a practice_n in_o those_o day_n for_o one_o merchant_n to_o enter_v good_n in_o another_o man_n name_n sometime_o by_o consent_n between_o they_o and_o sometime_o without_o consent_n which_o be_v do_v on_o purpose_n to_o confound_v account_n and_o render_v it_o impossible_a for_o the_o commissioner_n ever_o to_o prove_v they_o and_o consequent_o to_o make_v any_o true_a judgement_n upon_o they_o three_o there_o have_v be_v no_o allowance_n yet_o make_v upon_o those_o account_n for_o leakage_n or_o be_v of_o the_o commodity_n which_o in_o wine_n oil_n vineger_n brandy_n and_o such_o like_a have_v be_v very_o great_a especial_o in_o wine_n the_o merchant_n be_v always_o charge_v in_o the_o excise_n office_n with_o the_o entire_a quantity_n or_o content_n of_o the_o number_n of_o cask_n enter_v without_o any_o allowance_n for_o out_o his_o leakage_n or_o other_o deduction_n which_o be_v always_o allow_v upon_o payment_n of_o the_o custom_n and_o the_o great_a part_n of_o those_o pretend_a arrear_n at_o least_o the_o great_a sum_n be_v pretend_v to_o be_v due_a from_o the_o wine-merchant_n four_o during_o some_o part_n of_o that_o very_a time_n for_o which_o those_o account_n be_v to_o be_v make_v up_o the_o excise_n be_v by_o a_o act_n of_o the_o same_o usurp_a power_n themselves_o that_o set_v it_o up_o in_o effect_n whole_o throw_v down_o again_o or_o at_o least_o suspend_v for_o on_o the_o 11_o the_o of_o october_n 1659._o the_o rump-parliament_n which_o be_v restore_v to_o their_o sit_v but_o in_o may_n then_o precede_v foresee_v they_o shall_v be_v out_v again_o by_o lambert_n as_o within_o two_o day_n after_o they_o be_v to_o prevent_v he_o from_o raise_v money_n to_o pay_v his_o army_n make_v a_o act_n by_o which_o it_o be_v declare_v high-treason_n to_o levy_v custom_n or_o excise_n or_o any_o other_o tax_n upon_o the_o people_n and_o during_o all_o the_o time_n of_o that_o exclusion_n until_o their_o second_o restitution_n which_o be_v about_o two_o month_n or_o more_o the_o excise_n be_v understand_v on_o all_o hand_n to_o be_v quite_o down_o and_o all_o commodity_n be_v buy_v and_o sell_v duty-free_a and_o a_o very_a great_a part_n of_o those_o very_a good_n for_o the_o excise_n whereof_o the_o merchant_n now_o stand_v charge_v in_o arrear_n be_v buy_v and_o sell_v within_o that_o very_a time_n five_o it_o appear_v not_o what_o quantity_n of_o the_o same_o good_n the_o merchant_n have_v remain_v upon_o his_o hand_n unsold_a at_o the_o time_n when_o the_o excise_n of_o foreign_a commodity_n fall_v all_o which_o several_a particular_n must_v be_v allow_v and_o deduct_v in_o case_n the_o merchant_n be_v liable_a to_o pay_v the_o rest_n as_o indeed_o he_o be_v not_o and_o then_o this_o great_a bulk_n of_o merchant_n arrear_n of_o which_o so_o great_a a_o noise_n have_v be_v make_v will_v appear_v to_o be_v but_o a_o cuckoo_n who_o body_n in_o the_o feather_n seem_v to_o be_v as_o big_a as_o a_o kite_n but_o be_v pull_v be_v not_o so_o big_a as_o a_o sparrow_n to_o manifest_v which_o yet_o a_o little_a further_o it_o be_v most_o true_a in_o fact_n that_o divers_a merchant_n stand_v charge_v according_a to_o the_o book_n of_o the_o excise_n office_n with_o very_o great_a sum_n in_o pretend_a arrear_n have_v be_v by_o the_o exchequer_n process_n late_o send_v against_o they_o fright_v into_o a_o submission_n to_o account_n in_o the_o excise_n office_n have_v come_v off_o and_o clear_v the_o whole_a for_o half_a as_o many_o shilling_n as_o they_o stand_v charge_v with_o pound_n which_o several_a particular_n be_v offer_v to_o public_a consideration_n by_o a_o wellwisher_n as_o well_o to_o his_o majesty_n revenue_n at_o to_o the_o merchant_n of_o london_n with_o no_o other_o design_n but_o first_o that_o the_o opinion_n of_o the_o justness_n and_o recoverableness_n of_o so_o great_a a_o sum_n as_o these_o arrear_n have_v be_v noise_v to_o be_v may_v not_o so_o far_o be_v rely_v upon_o as_o to_o prejudice_v his_o majesty_n in_o point_n of_o provision_n otherwise_o now_o a_o parliament_n be_v sit_v and_o have_v the_o revenue_n in_o consideration_n and_o second_o that_o in_o case_n any_o endeavour_n shall_v be_v use_v as_o be_v report_v there_o be_v to_o procure_v any_o act_n or_o crowd_n in_o any_o clause_n or_o proviso_n into_o any_o act_n that_o shall_v look_v back_o upon_o the_o mercants-importers_a to_o declare_v or_o make_v they_o liable_a to_o account_n for_o matter_n so_o long_o pass_v or_o to_o make_v they_o liable_a to_o the_o payment_n of_o that_o as_o a_o arrear_n which_o they_o be_v never_o liable_a to_o pay_v even_o in_o the_o usurp_a time_n as_o a_o duty_n it_o may_v be_v consider_v by_o those_o to_o who_o it_o shall_v appertain_v whether_o it_o will_v be_v at_o all_o for_o his_o majesty_n service_n or_o agreeable_a to_o equity_n and_o right_a reason_n see_v the_o whole_a matter_n will_v be_v exit_fw-la post_fw-la facto_fw-la and_o that_o the_o discouragement_n upon_o trade_n be_v already_o too_o many_o finis_fw-la