1712. to 2 Majefty, for and upon all wines, goods and merchandizes, which Should be imported at any time or times between the last day of July, one thousand feven hundred and ten, and the first day of Auguft, one thousand feven hundred and twelve: now we your Majesty's faid dutiful and loyal subjects, do moft humbly beseech your Majefty that it may be enacted; and be it enacted by the Queen's most excellent majesty, by and with the advice and confent of the lords fpiritual and temporal, and commons, in this prefent parliament affembled, and by the authority of the fame, That Half fubfidies over and above all other fubfidies, additional duties, impofiti- continued ons, and payments whatsoever, by any former or other act or from 31 July, acts of parliament or otherwise howfoever already due or paya- Aug. 1714. ble, or which ought to be paid to her Majesty, for or upon any Made perpewines, goods, or merchandizes whatsoever, imported or to be tual by 7 Ann. imported, there fhall be raised, levied, collected, paid, and fa- c. 7. 1. 29. tisfied unto her Majefty, her heirs and fucceffors, for and upon all wines, goods, and merchandizes, which at any time or times from and after the last day of July, one thousand seven hundred and twelve, and before the first day of August, one thousand feven hundred and fourteen, fhall be imported or brought into Great Britain, one moiety or half part of fuch and the like feveral and refpective fubfidies, duties, and fums of money, as by the said act of the fifth year of her Majefty's reign Except goods are charged or payable within or during the term thereby grant- former acts. exempted by ed or limited, for or upon the like imported wines, goods, and merchandizes refpectively, except fuch goods and other merchandizes as by the faid act of the fifth year of her Majesty's reign, or by any law now in force are exempted from the payment of the fubfidies or duties which were firft granted in the twelfth year of the reign of King Charles the Second, as a- 12 Car. 2. C. 4. forefaid. drawbacks to II. And it is hereby enacted, That in all cafes where by the faid act of the fifth year of her Majefty's reign, or by any act 5 Annæ, c. 27. relating thereunto, any drawbacks or abatements are to be made The fame of the whole or any part of the duties thereby impofed on any be allowed. wines, goods, or merchandizes whatsoever, there shall be in the like cafes proportionable drawbacks and abatements made of the whole or part of the duties by this act imposed upon the fame wines, goods, and merchandizes respectively; and that the several fubfidies and duties by this act granted, during the continuance thereof, shall be raised, collected, levied, secured, and paid, within and throughout the kingdom of Great Britain, by the fame ways, means, and methods, and under fuch penalties Former pow and forfeitures, and with fuch allowances, and fubject to fuch ers revived. rules and directions, as in and by the said act of the fifth year of her Majesty's reign, or by any other act or acts therein referred unto, are prefcribed or appointed for the raifing, collecting, levying, fecuring, and paying the said fubfidies and duties granted by the faid act of the fifth year of her Majesty's reign, during the continuance thereof; and that every article, rule, VOL. XI. A a and Duties on vinegar con- 1714. 1 Jac. 2. C. 3. Duties on to and claufe contained in the faid act of the fifth year of her Majesty's reign, or in any act or acts of parliament therein mentioned, or thereby referred unto, for raifing, collecting, levying, fecuring, and paying, the faid fubfidies and duties thereby granted, during the continuance thereof, are and fhall be, by force of this act, revived, and shall be used, exercised, and put in practice for the raifing, levying, collecting, and answering the subfidies and duties granted or imposed by this prefent act, during the continuance thereof, and all arrearages of the fame, from time to time, as fully and effectually as if the fame articles, rules, and clauses, and every of them, were again particularly and at large recited and re-enacted in the body of this present act, except only as to fuch of the faid articles, rules, and claufes touching which other provifions, alterations, or exemptions are made by any act or acts of parliament now in being, which other provifions, alterations, or exemptions fhall be observed with respect to the duties hereby granted, during the continuance of this act, in the fame manner as they are to be observed with respect to the faid fubfidies formerly granted, as aforesaid. III. And be it further enacted by the authority aforefaid, That the feveral impofitions and duties upon wines and vinegar, granted by an act made in the first year of the reign of his late majefty King James the Second, (intituled, An act for granting to his Majefty an impofition upon all wines and vinegar imported between the twenty fourth day of June, one thousand fix hundred eighty five, and the twenty fourth day of June, one thousand fix hundred ninety three) which faid act, by several subsequent acts of parliament fince made, was continued, and is to continue until the first day of Auguft, one thousand feven hundred and twelve ; fhall, by virtue of this act, be further continued to her Majefty, her heirs and fucceffors, from the last day of July, one thoufand feven hundred and twelve, to the first day of August, one thousand seven hundred and fourteen, and no longer; and that the faid act fo made in the first year of the reign of the faid late King James the Second, and all powers, provifions, penalties, articles, and clauses therein contained, for or concerning the faid impofitions on wines and vinegar, fhall continue and be in full force and effect until the said firft day of August, one thousand feven hundred and fourteen, and fhall be applied, practifed, and executed for raifing, levying, collecting, anfwering, and paying the faid duties upon wine and vinegar, hereby continued, and all arrears thereof, according to the tenor and intent of this prefent act, as fully, to all intents and purposes, as if all and every the clauses, matters, and things in the faid act of the first year of the reign of the faid King James the Second contained, had been again in this act repeated, and particularly enacted. IV. And be it further enacted by the authority aforefaid, bacco conti- That the rates, duties, and impofitions upon all forts of tobacnued to 1 Aug. co, granted by an act made in the first year of the reign of the I Jac. 2. c. 4. faid late King James the Second, intituled, An act for granting to his Majesty an imposition upon all tobacco and sugar imported between 3714. the the twenty fourth day of June, one thousand fix hundred eighty five, and the twenty fourth day of June, one thousand fix hundred ninety three: which faid act, as for and concerning the faid duties and impofitions upon tobacco only, by feveral fubfequent acts of parliament fince made, was continued, and is to continue until the first day of Auguft, one thousand seven hundred and twelve; fhall by virtue of this act be further continued and paid to her Majefty, her heirs and fucceffors, from the laft day of July, one thousand feven hundred and twelve, to the first day of Auguft, one thousand feven hundred and fourteen, and no longer. C. 10. V. Provided always, and be it enacted and declared by the And to be leauthority aforefaid, That the faid duty upon tobacco, which vied, &c. as by fhall be imported during the times by this act limited, and all ar- 7 & 8 W. 3. rears thereof, fhall be fecured, collected, raifed, levied, answered, and paid to her Majefty, in fuch method, and with such discount and allowances, and according to fuch rules and directions as áre mentioned, referred to, or prescribed as to the duties or impofitions upon tobacco, in and by the act made in the parliament holden in the feventh year of the reign of King William the Third, of glorious memory, intituled, An act for continuing feveral duties granted by former acts upon wine, vinegar, and upon tobacco, and Eaft India goods, and other merchandizes imported, for carrying on the war against France, and not otherwise. 2 VI. And be it further enacted by the authority aforefaid, Old impoft That the feveral additional and other rates, impofitions, duties, continued to 1 Aug. 1714. and charges upon the feveral forts of goods and merchandizes, w.&M. granted by an act made in the fecond year of the reign of King Seff. 2. c. 4. William the Third, and Queen Mary, intituled, An act for granting to their Majesties certain impofitions upon all East India goods and manufactures, and upon all wrought filks, and several other goods and merchandizes, to be imported after the five and twen tieth day of May, one thousand fix hundred and ninety, and which thereby, and by several subsequent acts of parliament already made, have continuance until the first day of Auguft, one thoufand feven hundred and twelve, fhall be further continued to her Majefty, her heirs and fucceffors, from the last day of July, one thousand seven hundred and twelve, to the first day of Auguft, one thousand seven hundred and fourteen, and no longer; and that the faid act made in the second year of their faid late Majefties reign, concerning Eaft India goods and other All powers, things therein charged, and all powers, provifions, penalties, provifions, &c. articles, and claufes therein contained, fhall continue, and be in 2 W. & M. of full force and effect, until the faid firft day of Auguft, one Seff. 2. c. 4. thoufand feven hundred and fourteen, and fhall be applied, and 7 & 8 W.3practifed, and executed for the raifing, levying, collecting, an- ferved. fwering, and paying the faid respective duties hereby continued, and all arrears thereof, according to the tenor and intent of this prefent act, as fully, and to all intents and purposes, as if the faid laft-mentioned act, and all and every the claufes, matters, and things therein contained, had been again repeated, and particularly enacted; except only as to fuch part of the faid acts Exception. concerning A a 2 C.10. to be ob concerning the faid impofitions on wines, vinegar, tobacco, Eaft India goods, and other merchandizes imported, touching which other provifions or alterations are made by any act or acts of parliament now in being; which other provifions or alterations are to be observed, and to continue during the continuance of this present act, and the said act, intituled, An att for continuing 7 & 8 W. 3. feveral duties granted by former acts upon wine and vinegar, and up C. 10. Additional W. & M. c. 5. on tobacco, and East India goods and other merchandizes imported, for carrying on the war against France; and every article, clause, matter, and thing therein contained, for the raifing, levying, securing, answering, and paying the impofitions and duties on the merchandizes and commodities thereby charged, and which are by this act continued, fhall be of full force and effect until the faid first day of Auguft, one thousand seven hundred and four teen. VII. And be it further enacted by the authority aforefaid, impoft conti- That the additional and other rates, duties, impofitions, and nued to 1 Aug. charges upon the feveral forts of goods and merchandizes grant1714.4 & 5. ed by an act of parliament made in the fourth year of their faid late Majesties reign, intituled, An act for granting to their Majefties certain additional impofitions upon feveral goods and merchandizes, for profecuting the prefent war against France, which by feveral fubfequent acts of parliament already made, have continuance until the faid first day of August, one thousand feven hundred and twelve, fhall by virtue of this act be further continued, and be paid and payable to her Majefty, her heirs and fucceffors, from the laft day of July, one thoufand feven hundred and twelve, to the first day of August, one thousand seven hundred and fourteen, and no longer; and that the said act lastmentioned, and all powers, provifions, penalties, articles, and clauses therein contained, (except as herein after is excepted and provided) as for and concerning the faid rates, duties, and impofitions, fhall continue and be of full force and effect until the faid first day of August, one thousand seven hundred and fourteen, and fhall be applied, practifed, and executed for the raifing, levying, collecting, anfwering, and paying the faid duties hereby continued, and all arrears thereof, according to the tenor and intent of this prefent act, as if the faid laft-mentioned act, and all and every the clauses, matters and things therein contained, had been again repeated, and particularly enacted in this prefent act. New provifions or alte rations made to be obferved. Duties on whale fins continued to 1 Aug. 1714, VIII. Provided alfo, That in all cafes where any other provifion or alteration is made by any act or acts of parliament now in being, in or about any other matter or thing contained in the said act of parliament for the impofitions laft-mentioned, fuch other provifions or alterations fhall be observed, during the continuance of the term hereby granted; any thing herein contained to the contrary notwithstanding. IX. And it is hereby further enacted, That the feveral impofitions and duties for and upon all whale-fins imported, which by an act of parliament in the ninth year of the reign of his faid late majefty King William the Third, (intituled, An act for 9 & 10 W. 3. taking away half the duties impofed on glass wares, and the whole c. 45. duties lately laid on ftone and earthen wares, and tobacco pipes, and for granting in lieu thereof new duties on whale-fins and Scotch linen) were granted to his faid late majefty King William, and by fubfequent acts already paffed, have continuance until the fir day of Auguft, one thousand seven hundred and twelve, shall be, and are hereby continued to her Majefty, her heirs and fucceffors, from the last day of July, one thousand seven hundred and twelve, to the first day of August, one thousand seven hundred and fourteen, and no longer; and thall be raised, levied, collected, and paid, in fuch manner and form, and by fuch ways and means, and under fuch penalties as are mentioned in the faid act for granting the faid impofitions on whale-fins and Scotch linen; which act, with all the powers, provifoes, penalties, articles, and claufes therein contained, or thereby referred to, fhall continue and be in full force until the said first day of Auguft, one thousand seven hundred and fourteen, and shall be applied, practifed, and put in execution for raising and levying the faid duties on whale-fins, hereby continued, and all arrears thereof, as fully and effectually as if all the clauses, matters, and things therein contained, concerning the faid duties on whalefins, were repeated, and again enacted in the body of this prefent act. I Ja. 2. C. 3. 4. 5 X. And whereas the faid fubfidies of tonnage and poundage, and the faid other duties granted therewith, in the faid twelfth year of King Charles the Second, as aforefaid, as to wines, goods and 12 Car.2.c.4. merchandizes imported; and the faid impofitions on wines, vinegar, and tobacco, which were first granted to King James the Second, in the first year of his reign; and the faid impofitions on Eaft India goods, and other goods charged therewith, which were first granted to their late majefties King William and Queen Mary, in 2 W. & M. the fecond year of their reign; and the faid additional impofitions f. 2. c. 4. which were first granted to them in the fourth year of their reign; M. C. 5. 4 & W. & and the faid duties on whale-fins imported, which were granted to his 9 & 10 W. 3. faid late majesty King William, in the ninth year of his reign, were c. 45. by the faid act of the fifth year of her Majesty's reign, (intituled, 5 Ann, c. 27. An act for continuing several subfidies, impofitions, and duties, and for making provifions therein mentioned, to raise money by way of loan for the service of the war, and other her Majesty's neceffary and important occafions, and for ascertaining the wine meafure) continued, as aforefaid, until the faid firft day of Auguft, one thousand feven hundred and twelve, in the manner therein mentioned, and are by the faid act of the fifth year of her Majesty's reign, made fubject and liable to the fatisfaction of the principal and intereft monies therein mentioned, which are to be paid and discharged in the firft place out of the fubfidies, impofitions, and duties granted or continued by the aft laft mentioned: now it is hereby further declared and enacted by the authority aforefaid, That from and immediately after the time that all the principal and intereft monies, which by the faid act of the fifth year of her Majefty's reign 5 Annæ, fhall are be discharged, A a 3 After the principal, &c. charged by |