立

2

three, during the faid term of three years, by way of merchandize (that is to fay) one third part of fuch or the like feveral and respective duties as by the faid two acts laft before recited or mentioned, or either of them, are impofed or payable for or upon the fame goods and merchandizes refpectively, (except fuch goods and other merchandizes as by the faid two acts laft-mentioned, or either of them, are exempted from payment of the fubfidies thereby granted) as in and by the faid feveral acts (relation being thereunto refpectively bad) may more fully appear: now we your Majefty's faid dutiful and loyal fubjects the commons in parliament affembled, for the ends and purposes aforefaid, do moft humbly beseech your Majefty, that it may be enacted; and be it enacted by the Queen's most excellent majefty, by and with the advice and confent of the lords spiritual and temporal, and commons, in this present parliament assembled, and by the authority of the fame, That over and above the fubfidies of tonnage and poundage above-mentioned, and over and Annæ, conTonnage, &c. above all other fubfidies, additional duties, impofitions, and tinued from 8 payments whatsoever, by any act or acts of parliament, or o- March, 1706 therwife howfoever already due or payable, or which ought to For the applifor 98 years. be paid to her Majefty, her heirs and fucceffors, for or upon any cation of wines, goods, and merchandizes whatsoever imported or to be 40000l. per imported, there fhall be continued, and be raised, levied, collected, ann. of the paid, and fatisfied unto her Majefty, her heirs and fucceffors, for furplus money arifing from and upon all wines which from and after the eighth day of this act, fee 6 March, which fhall be in the year of our Lord one thousand Anne, c. §. f. feven hundred and fix, at any time or times, within or during 1, 2. the term of ninety and eight years from thence next and imme diately enfuing, and fully to be compleat and ended, fhall be imported or brought into the kingdom of England, dominion of Wales, and town of Berwick upon Tweed, the fame or the like This duty made fubfidy of tonnage, as by the faid act of the fecond year of her perpetual by Majefty's reign was charged or impofed, for or upon any kind of Geo. z. ft. 2. wine or wines whatsoever; (that is to fay) one third part of fuch C. 12. f. 8. or the like feveral and refpective duties, as by the faid act of the third part, &c. (viz.) One ninth year of his faid late Majefty's reign, were granted to him 9 & 10 W. 3. during his life, and by the said act of the first year of her Ma- c. 33. jesty's reign, are continued to her during her Majesty's life, for or upon any kind of wine or wines refpectively, and for and upon all manner of goods and merchandizes, which from and after the faid eighth day of March, which fhall be in the year our Lord one thousand feven hundred and fix, at any time or times within or during the faid term of ninety and eight years, fhall be imported or brought into this realm, or any her Majefty's dominions, to the fame belonging, by way of merchandize, there fhall be continued, raised, levied, collected, paid, and fatisfied to her Majefty, her heirs and fucceffors, the fame or the like fubfidy of poundage, as by the faid act of the fecond year of her Majefty's reign was laid or impofed, for or upon any goods or merchandizes whatsoever; (that is to fay) one third part of fuch or the like feveral and refpective duties, as by the 9 & 10 W. 3. faid act of the ninth year of his faid late Majefty's reign, were C. 23.

of

granted

I. c. 7.

granted to him during his life, and by the said act of the first 1 Annæ, ftat. year of her Majesty's reign, are continued during her Majesty's life, for or upon the fame goods and merchandizes respectively, Except fuch as (except fuch goods and other merchandizes, as by the faid fubare exempted fidy acts made in the ninth year of his faid late Majefty's reign, from payment. and in the first and second years of her now Majefty's reign, or any of them, are exempted from payment of the faid fubfidies thereby granted.)

Drawbacks, &c. allowed 2 & 3 Annæ,

by this act.

c. 9.

Duties how

raised.

9 & 10 W. 3.

C. 23.
Annæ.ftat.1.

II. And it is hereby enacted, That in all cafes where by the faid fubfidy act of the second year of her Majesty's reign, or by any general or particular clauses therein contained, any drawbacks or abatements of the whole, or any part of the duties thereby granted, or any other allowances whatsoever, are appointed to be made or given in refpect of the fubfidy thereby granted, there fhall be in the like cafes refpectively the fame, or the like drawbacks and abatements of the whole or part of the duties by this act granted, and other allowances made and given in respect of the fubfidy hereby imposed; and that the said several fubfidies and duties by this act payable, during the continuance thereof, and all arrearages of the fame, fhall be raised, levied, collected, fecured and paid by the fame ways, means, and methods, and under fuch penalties and forfeitures, and fubject to fuch rules and directions as in and by the said fubfidy acts of the ninth year of his faid late Majefty's reign, and of 2 & 3 Annæ, the firft and fecond years of her now Majesty's reign, or by any general, relative, or particular claufes, or words therein, or in any of them contained, and now in force, are prescribed or appointed, touching or concerning the faid feveral fubfidies of tonnage and poundage, which were thereby respectively granted, as aforefaid; and that fo much of the said fubfidy act of the fecond year of her Majefty's reign, and fuch of the branches and claufes therein contained, or thereby referred unto, as do concern only the fubfidy of tonnage and poundage thereby granted, (being one third part of the fubfidies granted by the faid former acts, as aforefaid) and are now in force, shall be ufed, exercised, put in practice, and obferved, in and for the raifing, levying, collecting, and anfwering the fubfidies and duties hereby before granted, as fully and effectually as if the fame were again particularly and at large repeated and re-enacted in the body of this present act.

c. 7.

C. 9.

Claufes to be obferved in collecting the fubfidy.

c. 5.

Duty on curIII. And it is hereby declared and enacted, That the exceprans from Ve- tion contained in the act of the third year of her Majesty's nice, exempt- reign, intituled, An act for granting to her Majefty a further fubed 3&4 Annæ, fidy on wines and merchandizes imported, whereby currans importThis claufe ed in English-built fhipping, navigated according to the laws explained by then in force, are exempted from the duties thereby granted, 8 Annæ, c.13. fhall be extended to all fuch currans as after the five and twenf, 21. tieth day of March, one thousand seven hundred and fix, fhall be imported in fhips belonging to any of the fubjects of the republick of Venice, so that they also shall be exempted from pay

ment

ment of the fubfidy granted by that act; any thing therein contained to the contrary notwithstanding.

&c. continued

C. 13.

10&11 W. 3.

C. 21.

IV. And her Majefty's faid dutiful and loyal fubjects, the Duties on commons, in parliament affembled, do alfo humbly befeech coal, culm, her Majefty that it may be enacted; and be it enacted by the au- from 14 May, thority aforefaid, That all fuch and the like impofitions, rates 1708. to 30 and duties whatsoever, as in and by an act of parliament made Sept. 1710. and paffed in the ninth year of the reign of his faid late majesty 9 & 10 W. 3. King William the Third, (intituled, An act for granting to his Majefty feveral duties upon coal and culm) were charged and impofed upon the feveral forts of coals and culm therein mentioned, for the term of five years, which commenced from the fifteenth day of May, in the year of our Lord one thousand fix hundred ninety eight, and the duty and duties upon cynders, which in and by an act made and paffed in the parliament holden at Westminster, in the tenth and eleventh years of his late Majefty's reign (intituled, An act for laying further duties upon fweets, and for leffening the duties as well upon vinegar, as upon certain low wines, and whale fins, and the duties upon brandy imported, and for the more eafy raising the duties upon leather, and for charging cynders, and for permitting the importation of pearl afbes, and for preventing abufes in the brewing of beer and ale, and frauds in importation of tobacco) were charged or imposed upon fuch cynders as are therein mentioned, for four years, commencing from the fifteenth day of May, in the year of our Lord one thousand fix hundred ninety nine, which several duties upon coals, culm, and cynders were by an act made in the first year of her now Anna, ftat. Majesty's reign, (intituled, An act for continuing the duties upon 2. c. 4. coals, culm, and cynders) continued from the fourteenth day of May, in the year of our Lord one thousand seven hundred and three, until the fifteenth day of May, which shall be in the year of our Lord one thousand seven hundred and eight (charcoals made of wood being always excepted) fhall by force and virtue of this act be further continued from the fourteenth day of May, in the year of our Lord one thousand seven hundred and eight, until the thirtieth day of September, which shall be in the year of our Lord one thousand seven hundred and ten, for the purposes in this act expreffed, and fhall, during all that time and term, be raifed, levied, collected, and paid, for and upon all fuch and the like forts of coals, culm, and cynders, as by the faid former acts touching the fame, or any of them, were chargeable, in fuch manner and form, and according to fuch rules, and under such penalties and forfeitures, as by the fame former acts touching coals, culm, and cynders, or the duties thereof, or any of them, were prefcribed for or concerning the duties thereby granted or continued.

I

V. And it is hereby enacted, That the faid act (intituled, Claufes, &c. An act for granting to his Majefty feveral duties upon coals and culm) in former acts and fo much of the faid act for laying duties upon fweets, and revived, for other things, as concerns the faid duty upon cynders, and all levying the and every the powers, authorities, rules, directions, penalties, act.

and.

duties on this

C. 13. 9 Annæ, c. 6, 1.9.

9 & 10 W. 3. and forfeitures, clauses, matters, and things therein contained, now being in force, for governing, managing, raising, levying, fecuring, collecting, receiving, paying, and accounting for the duties upon coals, culm, and cynders, by the said former acts granted or continued, during the faid feveral terms therein mentioned, fhall be and are by force and virtue of this prefent act revived, and fhall be in full force, and be duly observed, practifed, and put in execution, in and for the governing, managing, raifing, levying, fecuring, collecting, receiving, paying, and accounting for the duties upon coals, culm, and cynders, by this act granted, for and during the term hereby granted of and in the fame, and all arrearages thereof, as fully and effectually, to all intents and purposes, as if the fame powers, authorities, rules, directions, penalties, and forfeitures, clauses, matters and things, were again expreffed, and particularly repeated and re-enacted in the body of this prefent act.

5 & 6 W. & M. c. 7. Excise on

beer, ale, &c.

95 years.

VI. And whereas in and by a certain act of parliament made in the fifth year of the reign of their late majesties King William and Queen Mary, (intituled, An act for granting to their Majefties to be paid certain rates and duties upon falt, and upon beer, ale, and other from 17 May, liquors, for fecuring certain recompences and advantages in the 1713. during faid act mentioned, to fuch perfons as fhall voluntarily advance Made perpetual the fum of ten hundred thousand pounds, towards carrying on by 1 Geo. 1. the war against France) certain rates and duties of excife therein ftat. 2. c. 12. mentioned, for and upon beer, ale, vinegar, vinegar beer, mum, fect. 8. and part cyder, perry, brandy, spirits, aqua vitæ, metheglin, and other liof the aggre- quors therein expreffed, were granted or made payable to their faid late gate fund. Majefties, their heirs and fucceffors, for and during the term of fixteen years, which commenced from the feventeenth day of May, which was in the year of our Lord one thousand fix hundred ninety feven, and feveral annuities therein mentioned, were thereby made payable to such persons as should contribute monies upon the fame alt, their executors, administrators, and affigns_refpectively, out of the fund thereby provided, and charged upon the duties of falt, and the faid duties of excife, thereby granted for a certain term of fixteen years, which will expire at the feast of St. Michael the archangel, which fhall be in the year of our Lord one thousand seven hundred and ten, or at the end of twenty days then next enfuing, as by the act laft before recited (relation being thereunto had) may more fully appear : now her Majefty's faid dutiful and loyal fubjects, the commons in parliament affembled, do likewife humbly befeech your Majefty that it may be enacted; and be it enacted by the authority aforefaid, That from and after the seventeenth day. of May, which shall be in the year of our Lord one thousand seven hundred and thirteen, there shall be within and throughout her Majesty's kingdom of England, dominion of Wales, and town of Berwick upon Tweed, raised, levied, collected, and paid unto her Majefty, her heirs and fucceffors, for and during the space and term of ninety five years, from thence next and immediately ensuing, and fully to be compleat and ended, for beer, ale, cyder, and other liquors herein after expreffed, by way of ex

cife, over and above all duties, charges, and impofitions, by any former act or acts of parliament fet or impofed, the feveral rates and duties of excife herein after expressed: (that is to say) VII. For every barrel of beer or ale above fix fhillings the barrel, exclufive of the duty of excife, brewed by the common rel of beer or For every barbrewer, or any other perfon or perfons, who doth or fhall fell ale above 6s. or tap out beer or ale publickly or privately, to be paid by the (excife exclucommon brewer, or by fuch other person or perfons respective five.) 9d. ly, and so proportionably for a greater or leffer quantity, over and above the duties payable for the fame, nine pence.

VIII. For every barrel of beer or ale of fix fhillings the bar- Every barrel, rel, or under, brewed by the common brewer, or any other &c. of 6s. or perfon or perfons, who fhall fell or tap out beer or ale publickly under, 3d. or privately, to be paid by the common brewer, or by fuch other person or perfons refpectively, as aforefaid, and so proportionably for a greater or leffer quantity, over and above the duties payable for the fame, three pence.

IX. For every barrel of vinegar, or vinegar beer, or liquors Barrel of vinepreparing for vinegar, which fhall be brewed or made of any gar, &c. 25. 4d. vinegar English or foreign materials, by any perfon or perfons whatfo- made for ever, for fale, and fo in proportion for a greater or leffer quan pickles for tity (over and above the other duties of excise payable for the fale, is to pay fame) two fhillings and four pence, to be paid by the maker duty. 8 Annæ, c. 7. thereof. X. For every barrel of beer, ale or mum imported from be- Barrel of yond the feas, or from the islands of Guernsey, or Jersey, and fo proportionably for a greater or leffer quantity, to be paid by ale, &c. imthe importers before landing, over and above the duties payable ported, 38. for the fame, three fhillings.

6.4.

mum, beer,

per tun.

XI. For every tun of cyder or perry imported from beyond Cyder, &c. the feas, and fo proportionably for a greater or leffer quantity, imported, 41. to be paid by the importer before landing, over and above the duties payable for the fame, four pounds.

XII. For every gallon of fingle brandy, spirits or aqua vita, Single brandy, imported from beyond the feas, to be paid by the importer be- fpirits, &c. fore landing, over and above the duties payable for the fame, imported, 25. per gallon, two fhillings.

XIII. For every gallon of brandy, fpirits or aqua vita, above brandy, fpiproof, commonly called double brandy, imported from beyond rits, &c. above the feas, to be paid by the importer before landing, over and a- proof, imported, 4s. per. bove the duties payable for the fame, four fhillings.

gallon.

XIV. For all cyder and perry made and fold by retail, upon Cyder, &c. every hogshead, to be paid by the retailer thereof, over and a- fold by retail, bove the duties payable for the fame, and fo proportionably for to pay 1s. 3d. a greater or leffer measure, one fhilling and three pence. per hogshead.

&c. 3d. per

XV. For all metheglin or mead made for fale, whether by Metheglin, retail or otherwise, to be paid by the maker, for every gallon, gallon.

three pence.

XVI. And be it enacted by the authority aforefaid, That the Duties on faid feveral rates, duties and impofitions upon beer, ale, cyder, beer, ale, &c. and other liquors aforefaid, and all arrearages thereof, be raised, how levied.

levied,