CA P. IX.

An alt for granting to her Majesty an additional fubfidy of tunnage and poundage for three years; and for laying a further duty upon French wines condemned as lawful prize, and for afcertaining the values of unrated goods imported from the East Indies.

Moft gracious Sovereign,

9 W. 3.c. 23. WHEREAS by an act of parliament made and passed in the

ninth year of the reign of his late majesty King William the Third, of glorious memory, intituled, An act for granting to his Majefty a further fubfidy on tunnage and poundage, towards raifing the yearly fum of seven hundred thousand pounds, for the fervice of his Majefty's houfhold, and other uses therein mentioned, during his Majefty's life; it was enacted, That over and above all fubfidies of tunnage and poundage, and over and above all additional duties, impofitions, and other duties whatsoever, therein mentioned, there should be raised and paid to his Majesty one other fubfidy called Tunnage, for and upon all wines, which from and after the last day of January, in the year of our Lord one thousand fix hundred ninety nine, at any time or times, during his Majefty's life, fhould be imported or brought into the kingdom of England, dominion of Wales, or town of Berwick upon Tweed; and one further fubfidy called Poundage, of all manner of goods and merchandizes imported or brought into this realm, or any his Majesty's dominions to the fame belonging, at any time or times after the faid last day of January, one thousand fix hundred ninety nine, during his Majefty's life, by way of merchandize (except fuch goods and merchandizes as are therein excepted) and with fuch abatements, regulations, directions for making repayments or allowances upon exportation, and fubject to fuch rules and other matters and things touching the faid feveral fubfidies, as in the faid act are expreffed, which faid further fubfidies of tonnage and poundage, and other duties upon wine, goods, and merchandizes, granted by the act above recited, are to be raised and paid to your Majefty, during your life, by virtue of another act of parliament made and paffed in the first year of your Majefty's reign, Annæ, ftat.1. intituled, An act for the better support of her Majefty's houfhold, and of the honour and dignity of the crown, as by the faid acts (relation being thereunto feverally bad) may more fully appear: Now we your Majesty's most dutiful and loyal fubjects the commons of England, in parliament affembled, for the better enabling your Majefty to carry on the prefent war, and to defray your other neceffary expences, do cheerfully and unanimously give and grant unto your most excellent Majefty, the additional rates, duties, and fums of money herein after-mentioned, and do most humbly befcech your Majefty that it may be enacted; and be it enacted by the Queen's moft excellent majefty, by and with the advice and confent of the lords fpiritual and temporal, and commons, in this prefent parliament assembled,

C.7.

and

One other

c.

and by the authority of the fame, That over and above the fubfidies of tunnage and poundage above-mentioned, and over and above all other fubfidies, additional duties, impofitions, and payments whatsoever, by any other act or acts of parliament or otherwise however already due or payable, or which ought to fubfidy of be paid to her Majefty for or upon any wines, goods, or tunnage upon merchandizes whatfoever, imported or to imported, there fhall wines im be raised, levied, collected, paid, and satisfied unto her Majefty ported after & one other fubfidy called Tunnage, for and upon all wines which for 3 years. March, 1703. from and after the eighth day of March, in the year of our Farther contiLord one thoufand feven hundred and three, at any time or medby4 Annæ. times within or during the space of three years from thence c. 6. 5 Annæ, next and immediately enfuing, fhall be imported or brought C. 19. and per into the kingdom of England, dominion of Wales, and town of Geo. 1. ftat. petuated by Berwick upon Tweed, that is to fay, one third part of fuch or 2. c. 12. f. 8. the like feveral and respective duties, as by the faid recited acts, or either of them; are impofed or payable for or upon any kind of wine or wines refpectively; and one other subsidy called Poundage, of all manner of goods and merchandizes to be imported or brought into this realm, or any her Majesty's dominions to the fame belonging, at any time or times after Poundage on the faid eighth day of March, one thousand seven hundred and all goods imthree, during the faid term of three years, by way of merchan- ported for dize; that is to fay, one third part of fuch or the like feveral years. and respective duties, as by the faid recited acts, or either of Altered as to tobacco by them, are imposed or payable for or upon the fame goods and 9Geo.1.c.21. merchandizes refpectively, except fuch goods and other mer-1.3. chandizes as by the faid acts, or either of them, are exempted Exceptions. from payment of the fubfidies thereby granted.

II. And it is hereby enacted, That in all cafes where by the

faid former acts, or either of them, any drawbacks or abate- Drawbacks ments are to be made of the whole or any part of the duties there- and abateby imposed. there fhall be in the like cafes proportionable draw-ments. backs and abatements made of the whole or part of the duties by this act granted respectively; and that the feveral subsidies and duties by this act granted, during the continuance thereof, fhall be raised, collected, levied, fecured, and paid, by the fame ways, means, and methods, and under fuch penalties and forfeitures,

C. 23.

3

Annæ,ftat. 1.

C.7.

and fubject to fuch rules and directions, as in and by the faid acts, Duties how to or either of them, are prefcribed or appointed, touching or be raised, &c. concerning the faid fubfidies of tunnage and poundage which were thereby granted, as aforefaid; and that every article, rule, 9 & 10 W. 3. and clause contained in the said recited acts, or either of them, concerning the faid fubfidies of tunnage and poundage formerly granted, as aforefaid, and now in force, fo far forth as the fame do or may relate to the fubfidies or duties formerly granted, as aforefaid, thall be used, exercifed, and put in practice for the raifing, levying, collecting, and answering the fubfidies and duties hereby before granted, as fully and effectually as if the fame articles, rules, and claufes, and every of them, were again particularly and at large recited and re-enacted in the body of this prefent act: except only as to fuch of the faid Exception.

VOL. XI.

except

articles,

Drawback on fugar refined in England, exported,

over and a

bove the

3 S.

No fee for entry, &c.

articles, rules, and clauses, touching which other provisions, alterations, or exemptions are made by any act or acts of parliament now in being; which other provifions, alterations or exemptions shall be observed with refpect to the duties hereby granted, during the continuance of this act, in the fame manner as they are to be obferved with refpect to the said subsidies formerly granted, as aforefaid.

III. And it is hereby further enacted and declared, That for every hundred weight of fugar refined in England (and so in proportion for a greater or leffer quantity) which fhall be exported out of this kingdom, within or during the said term of three years, there shall be by this act repaid at the custom-house to the exporter, within one month after the demand thereof (over and above the fum of three fhillings payable by the above recited acts, or one of them) the further fum of one shilling, and no more: oath being first made by the refiner, that the faid sugar fo exported was produced from brown and mufcovado fugar, charged by this act, and that, as he verily believes, the fame was imported from her Majefty's plantations in America; and that, as he verily believes, the duty of the faid brown and muscovado fugar was duly paid at the time of the importation thereof, and that the fame was duly exported, her Majefty's fearcher also certifying the fhipping thereof, and all other requifites duly performed, according to the book of rates.

IV. And be it further enacted by the authority aforesaid, That the officers of her Majefty's customs, or any of them, or any of their clerks or fubftitutes, fhall not directly or indirectly receive, take, or demand any fee, gratuity, or reward whatfoever, from any of her Majesty's fubjects or aliens, for any entry, warrant, debenture, certificate, cocquet, or other matter or thing, to be done or performed by them, or any of them, in relation only to the faid fubfidies of tunnage and poundage herein before granted, on pain of forfeiting for every fuch ofPenalty 401. fence the fum of forty pounds (to wit) one third thereof to her Majefty, and the other two thirds thereof (befides cofts of fuit) to the party grieved, who may fue for the fame by action of debt, or of the cafe, bill, fuit, or information, in any of her Majefty's courts of record at Westminster, wherein no effoin, protection, wager of law, or more than one imparlance shall be allowed.

V. And whereas all wines of the growth or product of France, or of any dominions under the French King, are by feveral laws and ftatutes of this realm liable to the payment of feveral duties upon the importation thereof, and particularly by an act of parliament made in the feventh year of the reign of his faid late majesty King 7 W. 3. c. 20. William the Third, intituled, An act for granting to his Majefty an additional duty upon all French goods and merchandizes; it was enacted (amongst other things) That for every tun of French wine imported within the time therein mentioned, there should be paid five and twenty pounds above the duties before charged thereupon; but by another act made in the eighth year of the fame King's reign,

intituled,

intituled, An act for granting to his Majesty a further fubfidy of 8 W. 3. C. 24.

tunnage and poundage upon merchandize imported, for the term of two years and three quarters, and an additional land tax for one year, for carrying on the war against France, is was provided, That nothing in the faid act of the Seventh year of his faid late Majefty's reign fhould charge any merchandizes of the growth of France, which fhould be bona fide feized or taken, and condemned as prize, with any further or other duties than what they were or ought to have been charged withal, before the making of the act last mentioned; and her Majefty by her royal proclamation, bearing date the first day of June, in the first year of her reign, for the encouragement of her hips of war and privateers, hath been pleafed to fubject all French wines (amongst other things) taken and condemned as lawful prize, to the payment of the duties and cuftoms payable by law, other than the faid duty of five and twenty pounds per tun: now I her Majefty's faid dutiful and loyal fubjects the commons of England, in parliament affembled, being defirous to encourage the trade to Portugal, and alfo to raise monies for carrying on the prefent war, and other her Majefty's occafions, do further. grant to her Majesty the additional duty, herein after-mentioned, upon all French wines to be taken and condemned, or adjudged as lawful prize; and do befeech your Majefty that it may be enacted: and be it enacted by the authority aforefaid, That for every tun of any wines of the growth or product of France, or of any dominions under the French King, feized or French wine taken, or to be feized or taken by any her Majefty's fhips, or taken as prize by any privateers, or otherwife, and which at any time or times, to pay 151. per during the term of three years above-mentioned, fhall be con- the former demned or adjudged as lawful prize, there fhall be paid to her duties. Majefty the fum of fifteen pounds of lawful English money, over and above the duties already charged thereupon, without deduction, and fo proportionably for a greater or leffer quantity; the fame to be raised, levied, collected, and paid to her How to be Majefty's ufe, by fuch ways and means, and under fuch penalties and forfeitures, and in fuch manner and form, as the fubfidy of wines by this act granted is to be raised, levied, collected, and paid, or by deducting the fame out of the proceed of the respective prizes, as the other duties of the fame wines are directed by the faid proclamation to be deducted.

VI. And whereas feveral goods, wares, and merchandizes of the growth, product, or manufacture of the East Indies or China, or - of other parts within the limits of the charters granted to the companies, and other traders who are allowed to trade to the Eaft Indies, are not particularly rated in the book of rates established by law, but are by feveral laws and ftatutes now in force charged, upon the importation thereof, with feveral duties to be paid according to the values of the faid goods, wares, and merchandizes refpectively: now for the better fecuring fuch duties, and ascertaining the values, according to which fuch duties fhall be paid for the future, it is hereby further enacted by the authority aforefaid, That from and after the faid eighth day of March, one thousand seven

D 2

hundred

tun, befide

raised, &c.

and China, to

the custom.

house.

c. 7.

Importer to give fecurity

Unrated goods hundred and three, upon the importation of any fuch unrated of Eaft India goods, wares, and merchandizes, of the growth, product, or be entered in manufacture of the East Indies, China, or other the parts within the limits aforefaid, now liable to pay duties ad valorem, as aforefaid, by any act or acts of parliament already made in that See 11 Geo. 1. behalf, during the continuance of the fame act and acts of parliament, or any of them, an entry or entries thereof shall be made in the custom-house, where fuch goods, wares, or merchandizes fhall be imported, and before the landing thereof, the importer or importers of the fame fhall give fecurity by bond, with two or more fufficient fureties (which the commiffioners or proper officers of the customs are hereby impowered to take) for payment of the faid duties, according to the real values of (except coffee) the faid goods, to be ascertained according to this act (except coffee, the duties whereof are to be regulated according to the and for expof- former acts concerning the fame) as foon as the faid goods fhall ing them to be fold; and alfo for expofing the goods, fo imported to fale, fale, &c. openly and fairly by way of auction, or by inch of candle, within the city of London, within the time of twelve months after the importation thereof.

for paying the duties, &c.

How fuch goods fhall be valued,

and what deductions and

allowances made.

Such unrated goods landed

before due entry, &c.

VII. And it is hereby enacted and declared, That the value of fuch goods, according to which the faid duties are to be paid (except coffee, as aforefaid) fhall be reckoned according to the grofs price at which fuch goods fhall be fo fold, making fuch allowances only out of the fame as are herein after mentioned; that is to fay, it is hereby enacted, That out of the values of the faid goods fo to be afcertained by the price at the candle, as aforefaid, there fhall be a deduction and allowance made of fo much as the net duties, payable to her Majefty for the fame goods respectively, do amount unto (except the duty of five pounds per centum, payable to the Queen for the use of the said companies) and fo much as the respective companies, or traders aforefaid, thall bona fide allow for prompt payment to the perfons who at fuch fales fhall buy the faid goods at time: and alfo upon the whole values of the faid goods fo to be ascertained by the price at the candle, there fhall be deducted and allowed fix pounds for every hundred pounds to the said companies and traders refpectively, for their charges in keeping the faid goods, from the time fuch goods are imported till the fale by the candle, and in that proportion for a greater or leffer value.

VIII. And be it further enacted by the authority aforesaid, That in cafe any fuch unrated goods of the growth, product, or manufacture of the Eaft Indies, China, or other the parts within the limits aforefaid, fhall be landed or put on fhore out of any fhip or veffel, before due entry thereof be made at the customhouse in the port or place where the fame fhall be imported, and the faid duties fhall be fecured, as aforefaid, or without a warrant for the landing or delivering the fame, firft figned by the commiffioners, collectors, or other proper officer or officers of the customs respectively, that all fuch imported goods as fhall be fo landed and put on fhore, or taken out of any ship or vef