"rated in the Book of Rates, to pay the Subfidy, &c. Fifh (a) "and Dyers Goods excepted. 4. (a) [See 9 & 10 W. 3. 6.45. § 3. Note (a) as to Whale Fins, Blubber, &c.] Drugs and ported, &c. to Other Sorts of V. Provided always, and it is hereby further enacted, That all Drugs chargeable by this Act, which fhall be imported directly from the Place of their Growth in English-built Shipping fhall be rated to pay by this Act one third Part of what is charged thereupon in the faid Book of Rates, and no more; and that all Spicery, except Pepper, which fhall be imported directly from the Place of its Growth in English-built Shipping, fhall be rated to pay by this Act one third Part of what is charged in the faid Book of Rates, and no more; and that this Act fhall not extend to charge Linen imported with the additional Duty. Goods and Mer-, of one Moiety of the Rate mentioned in the faid Book of chandize. Rates; and that all foreign wrought Silks exported within one Year from the Importation, fhall have two thirds of the Rate hereby charged repaid at the Custom Houfe; and this Act fhall not extend to charge wrought Silks imported with the additional Duty of one Moiety mentioned in the faid Book of Rates; or to charge Tobacco of the English Plantations with the additional Duty of one Penny per Pound, over and above the Subfidy mentioned in the faid 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 fhall be imported and exported again within one Year after fuch Importation, the further Subfidy of one Penny per Pound hereby granted, fhall be repaid at the Cuftom Houfe. [See 12 Ann. Stat, 2. c. 8. 9 G.1. c. 21. § 3. 21 G. 3. c. 16. § 5. as to Tobacco; and as to Duties to be le vied by the Officers of the Cuf VII. And be it further enacted by the Authority aforefaid, That the faid feveral Subfidies of Tonnage and Poundage hereby granted, fhall be raised, levied and collected by the refpec- toms, &c. and ive Officers of His Majefty's Customs for the Time being, paid into the under the Management and Direction of the Commiffioners of Exchequer. the Customs for the Time being; and fhall be brought and paid, or answered into the Receipt of His Majesty's Exchequer, for the Purposes in this Act mentioned (fuch ́additional Charge as fhall be neceffary for the Management of this Revenue only excepted) and that all and every the Claufes, Powers, Directions, Penalties, Forfeitures, Matters and Things what foever, contained in the faid former A&t of Tonnage and Poundage, or in the faid Book of Rates, or the Rules thereunto annexed, or in any other Laws or Statutes whatfoever now in Force, for raifing, levying, fecuring, collecting, anfwering or paying the Subfidy of Tonnage and Poundage thereby granted, fhall be applied, practifed, and put in Execution, for the raifing, levying, fecuring, collecting, anfwering and paying the Subfidy of Tonnage and Poundage by this Act granted as fully and effec Provifo for Sugars imported. Cut Whalebone imported. Penalty. Foreign Goods exported again in effectually to all Intents and Purposes, as if all and every the faid Claufes, Powers, Directions, Penalties, Forfeitures, Matters and Things were particularly repeated, and again enacted in the Body of this prefent Act. VIII. Provided always, and be it enacted, That the whole further Subfidy laid by this Act upon all Sugars that shall be imported from the English Plantations in America, fhall 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 Mufcovado Sugars have formerly been refined here in England, and afterwards 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 loft, unless a Drawback be allowed, when fuch Sugars are exported, after they are refined here, fuitable to the Drawback allowed on the Exportation of Brown and Mufcovado Sugars, by reafon 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 Mufcovado "Sugar refined in England, on Oath that the fame was refined "from Brown Sugar imported from America, &c. § 9. (a) "Merchant allowed three Months (b) for paying the Duties on "Tobacco, and 10l. per Cent. allowed on prompt Payment. " $10. (c) The Duties on Ginger charged 2s. per cwt. 46 6 11. (d) (a) [Thefe Drawbacks made to ceafe, and Bounties granted, 5 G. 3. c. 45. § 14.] (b) [18 Months, 12 Ann. Stat. 2. c. 8. § 2.] (c) [Duties on Tobacco made to ceafe and new Duties impofed, 29 G. 3. c. 68.] (d) The Duties on Ginger and the others in the preceding Sections, or fuch as remained, made to cease, 27 G. 3. c. 13. § 1. 43 G. 3. c. 68. § 1. 49 G. 3. c. 98. 1.] XII. And whereas great Quantities of cut Whalebone fit for Ufe are frequently imported in fhort Lengths and fmall Parcels, by Means whereof, not only His Majefty is defrauded of the Duties laid thereupon, but the Merchants importing, and the Manufacturers employed in cutting of Fin Whalebone, are • greatly prejudiced and difcouraged; Be it therefore declared and enacted by the Authority aforefaid, That if any Perfon or Perfons, Natives or Foreigners, Bodies Politick or Corporate, fhall import or bring into this Kingdom of England, Dominion of Wales or Town of Berwick upon Tweed, any Cut Whale. bone (other than in Fins only) he, fhe or they fhall forfeit the Goods, and double the Value of the Cut Whalebone fo imported, one Moiety thereof to His Majesty, His Heirs and Succeffors, and the other Moiety to him or them that shall seize or fue for the fame in any of His Majesty's Courts of Record, wherein no Effoin, Protection or Wager of Law fhall 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 30l. and on the Mafter of Ship importing, Penalty of 50l. 4 Ann. c. 12. § 6.] XIII. Provided always, and it is hereby enacted and declared by the Authority aforefaid, That in all Cafes where any the foreign foreign Goods or Merchandizes by this Act charged with the 12 Months after Subfidy of Tonnage or Poundage hereby granted (other than Importation. Subfidy shall be and except foreign wrought Silk, Tobacco, Sugars, and refined repaid. Sugars, touching which other Provifions 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 (b), after the Importation thereof, and that due Proof be firft made by Certificate from the proper Officers, of the due Entry and Payment of the Subfidy hereby granted, of any fuch foreign Goods, Wines or Merchandizes inward, together with the Oath of the Merchant importing and exporting the fame, affirming the Truth thereof, and that all other Requifites fhall be performed, which are by Law required' to be performed in Cafes where the half Subfidy is repaid by the faid former Act, the whole Subfidy by this Act granted, and which fhall have been actually paid for fuch Goods, Wines or Merchandizes, fhall, without any Delay or Reward, be repaid unto fuch Merchant or Merchants who do export the fame, within one Month after Demand thereof; or the Security for the faid Subfidy by this Act charged fhall be vacated, as to fo much as fhall be fo exported; and that as to the faid foreign Drawback on wrought Silks, Tobacco, Sugars, and refined Sugars, no Re- exporting foreign payment or Drawback of or for the Subfidy by this Act fhall be Sugar, &c. made or allowed for the fame, unlefs they refpectively be again exported within the Times hereby limited for other Goods; and that the like due Proof be made, and other Requifites performed, for the faid Silks, Tobacco, Sugar, and refined Sugar, as are hereby directed in the like Cafe for other Goods or Merchandizes exported; and that upon fuch Exportation of foreign wrought Silks, and fuch due Proof made, and other Requifites performed for the fame, not only the two thirds of the Subfidies by this Act directed to be repaid for fuch Silks as aforefaid, but alfo the remaining one third of the fame Subfidy, fhall be entirely repaid at the Custom House; any Thing herein contained to the contrary notwithstanding (c). (a) (b) [Thefe twelve and nine Months enlarged to three Years, 7 G. 1. Stat. 1. c. 21. § 10.] (c) [Made to ceafe, 27 G. 3. c. 13. §1. 43 G. 3. c. 68. § 1. 49 G.3. c. 98. §1.] Silks, Tobacco, XIV. And whereas it is intended, that the yearly Sum ⚫ of feven hundred thousand Pounds fhall be fupplied to His Majefty for the Service of His Houfhold and Family, and for other His neceflary Expences and Occafions out of the Hereditary Rates and Duties of Excife 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 Excife upon Beer, Ale and other Liquors, payable for the Term of His Majefty's Life, by an Act of Parliament made and paffed in the fecond Year of the Reign of His Majefty and the late Queen of Bleffed Memory, 2 W. & M. after all the Tallies charged upon the weekly Sum of fix thou Seff. I. c. 3. • fand Pounds iffuing out of the said several Rates and Duties of Excife, pursuant to an Act of Parliament paffed in the feventh 7 & 8 W. 3. Year of His Majefty's Reign in that Behalf, and ftill re- c. 30. maining unfatisfied (with the Interest thereof), shall be fully I VOL. VI. 'paíd Provifo for Sugars imported. Cut Whalebone imported. Penalty. Foreign Goods exported again in effectually to all Intents and Purposes, as if all and every the faid Claufes, Powers, Directions, Penalties, Forfeitures, Matters and Things were particularly repeated, and again enacted in the Body of this prefent Act. VIII. Provided always, and be it enacted, That the whole further Subfidy laid by this Act upon all Sugars that shall be imported from the English Plantations in America, fhall 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 Mufcovado Sugars have formerly been refined here in England, and afterwards 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 loft, unless a Drawback be allowed, when fuch Sugars are exported, after they are refined here, fuitable to the Drawback allowed on the Exportation of Brown and Mufcovado Sugars, by reafon 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 fame was refined "from Brown Sugar imported from America, &c. § 9. (a) "Merchant allowed three Months (b) 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. (d) (a) [Thefe Drawbacks made to cease, and Bounties granted, 5 G. 3. c. 45. § 14.] (b) [18 Months, 12 Ann. Stat. 2. c. 8. § 2.] (c) [Duties on Tobacco made to ceafe and new Duties impofed, 29 G. 3. c. 68.] (d) The Duties on Ginger and the others in the preceding Sellions, or fuch as remained, made to ceafe, 27 G. 3. c. 13. § 1. 43 G. 3. c. 68. § 1. 49 G. 3. c. 98. § 1.] 66 XII. And whereas great Quantities of cut Whalebone fit for Ufe are frequently imported in fhort Lengths and fmall Parcels, by Means whereof, not only His Majefty is defrauded of the Duties laid thereupon, but the Merchants importing, and the Manufacturers employed in cutting of Fin Whalebone, are greatly prejudiced and difcouraged; Be it therefore declared and enacted by the Authority aforefaid, That if any Perfon or Perfons, Natives or Foreigners, Bodies Politick or Corporate, fhall import or bring into this Kingdom of England, Dominion of Wales or Town of Berwick upon Tweed, any Cut Whale. bone (other than in Fins only) he, fhe or they fhall forfeit the Goods, and double the Value of the Cut Whalebone fo imported, one Moiety thereof to His Majesty, His Heirs and Succeffors, and the other Moiety to him or them that shall feize or fue for the fame in any of His Majesty's Courts of Record, wherein no Effoin, Protection or Wager of Law fhall 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 30l. and on the Mafler of Ship importing, Penalty of 50l. 4 Ann. c. 12. § 6.] XIII. Provided always, and it is hereby enacted and declared by the Authority aforefaid, That in all Cafes where any the foreign foreign Goods or Merchandizes by this A&t charged with the 12 Months after Subfidy of Tonnage or Poundage hereby granted (other than Importation. Subfidy fhall be and except foreign wrought Silk, Tobacco, Sugars, and refined 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 (b), after the Importation thereof, and that due Proof be firft made by Certificate from the proper Officers, of the due Entry and Payment of the Subfidy hereby granted, of any fuch foreign Goods, Wines or Merchandizes inward, together with the Oath of the Merchant importing and exporting the fame, affirming the Truth thereof, and that all other Requifites fhall be performed, which are by Law required' to be performed in Cafes where the half Subfidy is repaid by the faid former Act, the whole Subfidy by this A&t granted, and which fhall have been actually paid for fuch Goods, Wines or Merchandizes, fhall, without any Delay or Reward, be repaid unto fuch Merchant or Merchants who do export the fame, within one Month after Demand thereof; or the Security for the faid Subfidy by this Act charged fhall be vacated, as to fo much as fhall be fo exported; and that as to the faid foreign wrought Silks, Tobacco, Sugars, and refined Sugars, no Repayment or Drawback of or for the Subfidy by this Act shall be made or allowed for the fame, unless they refpectively be again exported within the Times hereby limited for other Goods; and that the like due Proof be made, and other Requifites performed, for the faid Silks, Tobacco, Sugar, and refined Sugar, as are hereby directed in the like Cafe for other Goods or Merchandizes exported; and that upon fuch Exportation of foreign wrought Silks, and fuch due Proof made, and other Requifites performed for the fame, not only the two thirds of the Subfidies by this Act directed to be repaid for fuch Silks as aforefaid, but` alfo the remaining one third of the fame Subfidy, fhall be entirely repaid at the Custom Houfe; any Thing herein contained to the contrary notwithstanding (c). (a) (b) [Thefe twelve and nine Months enlarged to three Years, 7 G. 1. Stat. 1. c. 21. § 10.] (c) [Made to ceafe, 27 G. 3. c. 13. § 1. 43 G. 3. c. 68. § 1. 49 G.3. c. 98. 1.] XIV. And whereas it is intended, that the yearly Sum • of seven hundred thousand Pounds fhall be fupplied to His Majefty for the Service of His Houfhold and Family, and for other His neceffary Expences and Occafions out of the Hereditary Rates and Duties of Excife upon Beer, Ale and Drawback on Silks, Tobacco, • 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 Majefty's Life, by an • Act of Parliament made and paffed in the fecond Year of the Reign of His Majefty and the late Queen of Bleffed Memory, 2 W. & M. after all the Tallies charged upon the weekly Sum of fix thou Seff. 1. c. 3. • fand Pounds iffuing out of the said several Rates and Duties of • Excife, pursuant to an Act of Parliament paffed in the seventh 7 & 8 W. 3. Year of His Majefty's Reign in that Behalf, and still re- c... • maining unfatisfied (with the Intereft thereof), fhall be fully I VOL. VI. ' paid |