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« rated in the Book of Rates, to pay the Subsidy, &c. Fish (a) " and Dyers Goods excepted. $ 4. (a) [See 9 & 10W. 3. 6:45. 3. Note (a) as to Whale Fins, Blubber, &c.]

V. Provided always, and it is hereby further enacted, That all Drugs and Drugs chargeable by this Act, which shall be imported directly Spicery (except from the Place of their Growth in English-built Shipping shali Pepper) im. be rated to pay by this Act one third Part of what is charged pay only a thrird thereupon in the said Book of Rates, and no more; and that Part, &c. all Spicery, except Pepper, which shall be imported directly from the Place of its Growth in Englisb-built Shipping, shall be rated to pay by this Act one third Part of what is charged in the said Book of Rates, and no more ; and that this Act shall Other Sorts of not extend to charge Linen imported with the additional Duty. Goods and Mere , of one Moiety of the Rate mentioned in the said Book of chandize. Rates; and that all foreign wrought Silks exported within one Year from the Importation, shall have two thirds of the Rate hereby charged repaid at the Custom House; and this Act shall not extend to charge wrought Silks imported with the additional Duty of one Moiety mentioned in the said Book of Rates; or to charge Tobacco of the English Plantations with the additional Duty of one Penny per Pound, over and above the Subsidy mentioned in the said Book of Rates ; or to charge Wines of the Growth of France, Germany, Portugal or Madeira, with the additional Duty of three Pounds per Tun, or any other Wines with the additional Duty of four Pounds per Tun, mentioned in the said former Acts or Book of Rates ; and that for all Tobacco of the English Plantations, which shall be imported and exported again within one Year after such Importation, the further Subsidy of one Penny per Pound hereby granted, shall be repaid at the Custom House. [See 12 Ann. Stat, 2.c, 8. 9 G.1.6.21. 9 3. 21 G. 3. c. 16. $ 5. as to Tobacco ; and as to Present State of the Duties on Tobacco, 29 G. 3. c.68. and Statutes ibere cited, 43 G. 3. 6. 68. Sch. A. inwards, and Table C. 49 G.3. 6.98. Sch. A. inwards and Table B.] « Allowances and Abatements. $6.

VII. And be it further enacted by the Authority aforesaid, Duties to be los That the said several Subsidies of Tonnage and Poundage here

vied by the Offic

cers of the Cura by granted, shall be raised, levied and collected by the respec- coms, &c. and ive Officers of His Majesty's Custoins for the Time being, paid into the under the Management and Direction of the Commissioners of Exchequer. the Customs for the Time being; and shall be brought and paid, or answered into the Receipt of His Majesty's Exchequer, for the Purposes in this Act "mentioned (such additional Charge as shall be necessary for the Management of this Revenue only excepted) and that all and every the Clauses, Powers, Directions, Penalties, Forfeitures, Matters and Things whatsoever, contained in the said former Act of Tonnage and Poundage, or in the said Book of Rates, or the Rules thereunto annexed, or in any other Laws or Statutes whatsoever now in Force, for raising, levying, securing, collecting, answering or paying the Subsidy of Tonnage and Poundage thereby granted, shall be applied, pra&ised, and put in Execution, for the raising, levya ing, securing, collecting, answering and paying the Subsidy of Tonnage and Poundage by this Act granted as fully and

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may

effectually to all Intents and Purposes, as if all and every the faid Clauses, Powers, Directions, Penalties, Forfeitures, Matters and Things were particularly repeated, and again enacted in

the Body of this present Act. Proviso for Su- VIII. Provided always, and be it enacted, That the whole gars imported. further Subsidy laid by this Act upon all Sugars that shall be im

ported from the English Plantations in America, shall and be drawn and paid back at the Exportation thereof; any Thing in this Act contained to the contrary notwithstanding

• And whereas great Quantities of Brown and Muscovado • Sugars have formerly been refined here in England, and after' wards exported to foreign Markets, whereby a great Number • of People have been employed, and a Manufacture carried on very profitable to this Kingdom; which Trade of refining · Sugars for Exportation will be lost, unless a Drawback be " allowed, when such Sugars are exported, after they are refined • here, suitable to the Drawback allowed on the Exportation . of Brown and Muscovado Sugars, by reason foreign Nations ( will be thereby enabled to refine them cheaper Abroad than “ they can be done here at Home ;' Be it therefore enacted, &c. “ Drawback of 35. per cwt. on Exportation of Muscovado “ Sugar refined in England, on Oath that the same was refined « from Brown Sugar imported from America, &c. 9. (a) “ Merchant allowed three Months (6) for paying the Duties on “ Tobacco, and 10l. per Cent. allowed on prompt Payment.

§ 10. (c) The Duties on Ginger charged 2s. per cwt. • 11.(2)

(a) [These Drawbacks made to cease, and Bounties granted, 5 G. 3. c.45. ” 14.] (6) [18 Months, 12 Ann. Stat. 2. c.8. Ø 2.] (c) [Duties on Tobacco made to cease and new Duties imposed, 29 G. 3. c.68.] (d) The Duties on Ginger and the others in the preceding Seations, or such as remained, made to cease, 27 G.3.0.13. 1. 43 G. 3. c. 68.9 1. 49 G. 3. c. 98. 1.]

XIl. And whereas great Quantities of cut Whalebone fit for • Use are frequently imported in Mort Lengths and small Parcels, • by Means whereof, not only His Majeity is defrauded of the • Duties laid thereupon, but the Merchants importing, and the

Manufacturers employed in cutting of Fin Whalebone, are Cut Whalebone · greatly prejudiced and discouraged;' Be it therefore declared iinported. and enacted by the Authority aforefaid, That if any Person or

Persons, Natives or Foreigners, Bodies Politick or Corporate, shall import or bring into this Kingdom of England, Dominion

of Wales or Town of Berwick upon Tweed, any Cut Whale. Penalty

bone (other than in Fins only) he, she or they thall forfeit the Goods, and double the Value of the Cut Whalebone so imported, one Moiety thereof to His Majesty, His Heirs and Successors, and the other Moiety to him or them that shall seize or sue for the same in any of His Majetty's Courts of Record, wherein no Eftoin, Protection or Wager of Law shall be allowed, nor any more that one Imparlance ; any Thing in this Act, or any former Law to the contrary in any wife notwithstanding. [And a further Penalty of 301. and on the Master of Ship importing,

Penalty of 501. 4 Ann. c. 12.5 6.] Foreign Goods XIII. Provided always, and it is hereby enacted and declared exported again in by the Authority aforesaid, That in all Cases where any the

foreiga

foreign Goods or Merchandizes by this Ad charged with the 12 Months after Sublidy of Tonnage or Poundage hereby granted (other than Importation, and except foreign wrought Silk, Tobacco, Sugars, and refined Sublidy Thall be Sugars, touching which other Provisions are hereby made) shall at any Time or Times be again exported by any Merchant English, within twelve Calendary Months (a), or Stranger within nine Calendary Months (6), after the Importation thereof, and that due Proof be first made by Certificate from the proper Officers, of the due Entry and Payment of the Subsidy hereby granted, of any such foreigo Goods, Wines or Merchandizes inward, together with the Oath of the Merchant importing and exporting the same, affirming the Truth thereof, and that all other Requisites shall be performed, which are by Law required to be performed in Cafes where the half Subsidy is repaid by the faid former Act, the whole Subsidy by this Act granted, and which shall have been actually paid for such Goods, Wines or Merchandizes, fhall, without any Delay or Reward, be repaid unto such Merchant or Merchants who do export the same, within one Month after Demand thereof; or the Security for the said Subsidy by this Act charged shall be vacated, as to so much as shall be fo exported; and that as to the said foreign Drawback on wrought Silks, Tobacco, Sugars, and refined Sugars, no Re, exporting foreign

Silks, Tobacco, payment or Drawback of or for the Subsidy by this Act shall be made or allowed for the same, unless they respectively be again

Sugar, &c. exported within the Times hereby limited for other Goods; and that the like due Proof be made, and other Requisites performed, for the said Silks, Tobacco, Sugar, and refined Sugar, as are hereby directed in the like Case for other Goods or Merchan. dizes exported; and that upon such Exportation of foreign wrought Silks, an å such due Proof made, and other Requisites performed for the same, not only the two thirds of the Sublidies by this Act directed to be repaid for such Silks as aforesaid, but also the remaining one third of the fame Subsidy, shall be entirely repaid at the Custom House ; any Thing herein contained to the contrary notwithstanding (c). (a) (b) [These twelve and nine Montbs enlarged to three Years, 7 G.1. Stat. I. c. 21. 10.] (c) [Made to cease, 27 G.3.6.13. 01. 43 G. 3. c. 68. si. 49 G.3. c. 98.1.1

• xiv. And whereas it is intended, that the yearly Sum • of feven hundred thousand Pounds shall be supplied to His • Majesty for the Service of His Houshold and Family, and « for other His necessary Expences and Occasions out of the • Hereditary Rates and Duties of Excise upon Beer, Ale and • other Liquors, which were granted to the Crown in the twelfth 12 Car. 2. c. 23. • Year of the Reign of King Charles the Second, and out • of the Rates and Duties of Excise upon Beer, Ale and other · Liquors, payable for the Term of His Majesty's Life, by an • Ad of Parliament made and passed in the second Year of the • Reign of His Majesty and the late Queen of Blessed Memory,

2W. & M. · after all the Tallies charged upon the weekly Sum of fix thou• sand Pounds issuing out of the said several Rates and Duties of • Excise, pursuant to an Act of Parliament passed in the seventh 7 & 8 W. 3.

Year of His Majesty's Reign in that Behalf, and still re- cza
maining unsatisfied with the Interest thereof), shall be fully
VOL. VI.

I

. paid

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effectually to all Intents and Purposes, as if all and every the faid Clauses, Powers, Directions, Penalties, Forfeitures, Matters and Things were particularly repeated, and again enacted in

the Body of this present Act Proviso for Su- VIII. Provided always, and be it enacted, That the whole gars imported. further Subsidy laid by this Act upon all Sugars that shall be im

ported from the English Plantations in America, shall and may be drawn and paid back at the Exportation thereof; any Thing in this Act contained to the contrary notwithstanding

• And whereas great Quantities of Brown and Muscovado • Sugars have formerly been refined here in England, and after• wards exported to foreign Markets, whereby a great Number • of People have been employed, and a Manufacture carried on

very profitable to this Kingdom; which Trade of refining

Sugars for Exportation will be lost, unless a Drawback be • allowed, when such Sugars are exported, after they are refined • here, suitable to the Drawback allowed on the Exportation • of Brown and Muscovado Sugars, by reason foreign Nations ( will be thereby enabled to refine them cheaper Abroad than “ they can be done here at Home ;' Be it therefore enacted, &c. “ Drawback of 38. per cwt. on Exportation of Muscovado “ Sugar refined in England, on Oath that the same was refined “ from Brown Sugar imported from America, &c. $ 9. (a) « Merchant allowed three Months (6) for paying the Duties on “ Tobacco, and 10l. per Cent. allowed on prompt Payment. “ $ 10. (c) The. Duties on Ginger charged 2s. per cwt. “ ju.(a)

(a) [7bese Drawbacks madle to cease, and Bounties granted, 5 G. 3. c. 45. § 14.) (6) [18 Months, 12 Ann. Stat. 2. c.8. Ø 2.] (c) [Duties on Tobacco made to cease and new Duties impofed, 29 G. 3. c.68.] (d) The Duties on Ginger and the others in the preceding Sedlions, or such as remaincd, made to cease, 27 G. 3.c.13. 01. 43 G.3.c.68.9 1. 49 G. 3. c. 98. Þ 1. )

- XII. And whereas great Quantities of cut Whalebone fit for • Use are frequently imported in Mort Lengths and small Parcels, • by Means whereof, not only His Majeity is defrauded of the • Duties laid thereupon, but the Merchants im.porting, and the

Manufacturers employed in cutting of Fin Whalebone, are Cut Whalebone greatly prejudiced and discouraged ; Be it therefore declared imported. and enacted by the Authority aforesaid, That if any Person or

Persons, Natives or Foreigners, Bodies Politick or Corporate, shall import or bring into this Kingdom of England, Dominion

of Wales or Town of Berwick upon Tweet!, any Cut Whale. Penalty.

bone (other than in Fins only) hc, she or they fhall forfeit the Goods, ard double the Value of the Cut Whalebone fo imported, one Moiety thereof to His Majesty, His Heirs and Successors, and the other Moiety to him or them that shall leize or sue for the same in any of His Majetty's Courts of Record, wherein no Efroin, Protection or Wager of Law shall be allowed, nor any more that one Imparlance; any Thing in this Act, or any former Law to the contrary in any wife notwithstanding. [And a further Penalty of 301. and on the Master of Ship importing,

Penalty of 50l. 4 Ann. c. 12. 96.] Foreign Goods

XIII. Provided always, and it is hereby enacted and declared exported again in by the Authority aforelaid, That in all Cases where any the

foreign foreign Goods or Merchandizes by this A& charged with the 12 Months after Sublidy of Tonnage or Poundage hereby granted (other than importation, and except foreign wrought Silk, Tobacco, Sugars, and refined Subsidy hall be

repaid Sugars, touching which other Provisions are hereby made) shall at any Time or Times be again exported by any Merchant English, within twelve Calendary Months (a), or Stranger within nine Calendary Months (6), after the Importation thereof, and that due Proof be first made by Certificate from the proper Officers, of the due Entry and Payment of the Subsidy hereby granted, of any such foreigo Goods, Wines or Merchandizes inward, together with the Oath of the Merchant importing and exporting the same, affirming the Truth thereof, and that all other Requisites shall be performed, which are by Law required to be performed in Cases where the half Subsidy is repaid by the said former Act, the whole SubGdy by this Act granted, and which shall have been actually paid for such Goods, Wines or Merchandizes, fhall, without any Delay or Reward, be repaid unto such Merchant or Merchants who do export the same; within one Month after Demand thereof; or the Security for the said Subsidy by this Act charged shall be vacated, as to so much as shall be lo exported; and that as to the said foreign Drawback on wrought Silks, Tobacco, Sugars, and refined Sugars, no Re, exporting foreign

Silks, Tobacco, payment or Drawback of or for the Subsidy by this Act shall be

Sugar, &c. made or allowed for the same, unless they respectively be again exported within the Times hereby limited for other Goods; and that the like due Proof be made, and other Requisites performed, for the said Silks, Tobacco, Sugar, and refined Sugar, as are hereby directed in the like Case for other Goods or Merchan. dizes exported; and that upon such Exportation of foreign wrought Silks, an å such due Proof made, and other Requisites performed for the same, not only the two thirds of the Subsidies by this Ad directed to be repaid for such Silks as aforesaid, but also the remaining one third of the same Subsidy, shall be entirely repaid at the Custom House; any Thing herein contained to the contrary notwithstanding (c). (a) (b) [These twelve and nine Months enlarged to three Years, 7 G.1. Stat. I. c. 21. § 10.] (c) [Made to cease, 27 G. 3. c. 13. $1. 43 G. 3. c. 68. si. 49 G.3.c.98. 01.]

XIV. And whereas it is intended, that the yearly Sum • of seven hundred thousand Pounds shall be supplied to His • Majesty for the Service of His Houshold and Family, and • for other His necessary Expences and Occasions out of the • Hereditary Rates and Duties of Excise upon Beer, Ale and 6 other Liquors, which were granted to the Crown in the twelfth 12 Car. 2. C. 23. • Year of the Reign of King Charles the Second, and out

of the Rates and Duties of Excise upon Beer, Ale and other • Liquors, payable for the Term of His Majesty's Life, by an « Act of Parliament made and passed in the second

Year of the • Reign of His Majesty and the late Queen of Blessed Memory,

2 W. & M. after all the Tallies charged upon the weekly Sum of fix thou. • sand Pounds issuing out of the said several Rates and Duties of Excise, pursuant to an Act of Parliament passed in the seventh

7 & 8 W. 30 Year of His Majesty's Reign in that Behalf, and still re- cza. maining unsatisfied with the Interest thereof), shall be fully VOL. VI.

I

. paid

Seff. 1. C. 3.

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