An act for granting an additional duty on tobacco and for continuing unto His Majesty, an aid, or additional custom on several goods and merchandizes : and also for continuing the additional duty on beer and ale, and other liquors, till the twenty fifth day of December, one thousand, seaven hundred and two.

An act for granting an additional duty on tobacco and for continuing unto His Majesty, an aid, or additional custom on several goods and merchandizes : and also for continuing the additional duty on beer and ale, and other liquors, till the twenty fifth day of December, one thousand, seaven hundred and two.

Table of contents

Title page

An ACT for Granting an Additional Duty on Tobacco; and for continuing unto His Majesty an Aid, or Additional Custom on several Goods and Merchandizes. And also, for continuing the Additional Duty on Beer and Ale, and other Liquors, till the Twenty fifth Day of December, One thousand Seaven hundred and Two. Anno Regni Nono Guilielmi Tertii. CHAP. XXIX.

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An ACT for Granting an Additional Duty on Tobacco; and for continuing unto His Majesty an Aid, or Additional Custom on several Goods and Merchandizes. And also, for continuing the Additional Duty on Beer and Ale, and other Liquors, till the Twenty fifth Day of December, One thousand Seaven hundred and Two.
Anno Regni Nono Guilielmi Tertii. CHAP. XXIX.

WE Your Majesty's Obedient and Faithful Subjects, the Commons of Ireland, in Parliament Assembled, being by Duty Obliged, and always ready to the utmost of Our Abilities, to Supply and Furnish Your Majesty with such Summs of Money, as may Defray the necessary Charge of the Government of this Kingdom, and to Provide for such Publick Works, as may tend to the Quiet and Good of the same; do with all Gratitude and Humility, Express our Thankfulness to Your Majesty, for having upon the Address of Commons in Parliament Assembled, given Orders to Grant Respites from time to time, to the Collecting of Quit-Rents, Crown-Rents, and Composition-Rents, Due to Your Majesty, out of the Houses and Lands, which through the Calamites of the late Rebellion, have beén waste from the Five and Twentieth of March, One thousand Six hundred Ninety two, to the Five and Twentieth of March, One thousand Six hundred Ninety five, and thereby have beén Disabled to pay the same; and also for giving Orders and Directions [Page] for the due Regulation and Government of the Army in this Kingdom, by which means the Soldiers have beén less Grievous and Burthensome to the same then formerly, in their respective Garrisons and Quarters.

But forasmuch as it is found to be absolutely necessary; as well for the good Discipline and Order of Your Majesty's Army, as for the wellfare of Your Majesty's Liege People of this Realm; that the said Army should be Disposed of, and Lodged, and Quartered in Barracks, whereby they will not only be kept together, under the Eye and Care of their several Officers, but Your Majesty's other Subjects of this Kingdom, will thereby be Eased of Quartering in their Houses, to which they have formerly, for the necessity of Affairs submitted: Therefore, as a further Supply to Your Majesty, and also towards the Building and Erecting Barracks, in such convenient and necessary parts of this Kingdom, for the use of the Army, as to Your Majesty shall seém most proper for the same; and that the said Respited Arrears of Quit-Rent, Crown-Rent, and Composition-Rent, due out of waste Houses and Lands, from the Five and Twentieth of March, One thousand Six hundred Ninety two, to the Five and twentieth of March, One thousand Six hundred Ninety five, may be effectually Answered unto Your Majesty's Exchequer, and to Answer the other Uses hereafter in this Act provided for, in Addition to the Supplies already Granted to Your Majesty this Session of Parliament; We humbly beseéch Your Majesty, that it may be Enacted.

And be it Enacted by the King's Most Excellent Majesty, by, and with the Advice and [Page] Consent of the Lords Spiritual and Temporal, and Commons in this present Parliament Assembled, and by the Authority of the same, That an Additional Duty of One Penny per Pound, be Raised and Levyed upon all Tobacco that shall be found to be, or to have beén in this Kingdom, in the Hands of any Merchant or other Person whatsover, the First Day of November, One thousand Six hundred Ninety seaven, whensoever the same was Imported: Also upon all Tobacco that shall be Imported into this Kingdom after the First Day of November, One thousand Six hundred Ninety seaven, until the Five and twentieth of December, which shall be in the Year of Our Lord, One thousand Six hundred Ninety nine.

And whereas it is found Necessary to answer the Ends aforesaid, That the Additional Custom Granted to His Majesty, on several Goods and Merchandizes, by several Acts made in this Session of Parliament, shall be continued till the Five and twentieth of December, One thousand Seaven hundred and Two

Be it further Enacted by the Authority aforesaid, That all Tobacco, Muslin, Callicoes, and all sorts of Liunen, Scotch-cloth, and Wines, except Wines of the Growth of Spain, and of the Dominions thereunto belonging, that shall be Imported into this Kingdom at any time, from and after the Four and twentieth Day of December, One thousand Six hundred Ninety nine, unto the Five and twentieth Day of December, which shall be in the Year One Seaven hundred and Two, and no longer, shall Answer and Pay unto His Majesty, His Heirs and Successors, over and above all [Page] Rates and Duties due or payable for, or out of the same, by Uertue of any former, or other Law in Force in this Kingdom (except only the several Statutes formerly made in this present Session of Parliament, which laid several Additional Duties on the said Goods, until the said Five and twentieth Day of December, which will be in the Year One thousand Six hundred Ninety nine) the several Rates and Duties hereafter mentioned. (That is to say) For every Pound weight of Tobacco to be Imported within the time aforesaid, Two pence Half-penny, Sterling, for every Ell of Muslin, Callicoe, and of all and every other sorts of Linnen, Imported within the time aforesaid (Scotch-Cloth Excepted) Six pence Sterling, and for every Yard of Scotch-Cloth Imported within the aforesaid time, Six pence Sterling; for every Tunn of Wine (except Wines of the Growth of Spain, and the Dominions thereunto belonging) Imported within the time aforesaid, Threé Pounds Sterling, and so proportionably for a greater, or lesser quantity: Which several Duties shall, and may be Raised, Collected and Levyed, and paid unto His Majesty, His Heirs and Successors, during the time aforesaid, at the same times, and in the same manner and place, and by such Rules, and Ways, and Means, and under such Penalties and Forfeitures, as are mentioned and expressed in one Act of Parliament, made in a Session of Parliament, which began the Eighth day of May in the Thirteénth Year of the Reign of the late King Charles the Second, Intituled, An Act for Settling the Excise, or New Impost, upon the said late King Charles the Second, His Heirs and Successors, the same to be paid upon Merchandizes [Page] Imported and Exported into, or out of the Kingdom of Ireland, according to the Book of Rates to the said Act annexed.

Provided always, and be it further Enacted by the Authority aforesaid, That the Merchant, or other Importer, of any Tobacco, so Charged, as aforesaid, which the said Additional Duty of One penny per Pound weight, until the Twenty Fifth of December, One Thousand Six Hundred and Ninety Nine, and with the Additional Duty of Two pence half-penny, per Pound, from that time till the Fifth of December, One thousand Seaven hundred and Two, shall have like time for payment of such Additional Duty and Duties, as they had, or ought to have by vertue of the above-named Act of Excise, or New Impost; any thing herein contained to the contrary, notwithstanding.

And be it further Enacted, That from and after the Twenty fourth day of December, which will be in the Year One thousand Six hundred Ninety eight, there shall be throughout this His Majesty's Kingdom of Ireland, Raised, Levyed. Collected and Paid unto His Majesty, His Heirs and Successors, unto the Twenty Fifth day of December, which shall be in the Year of Our Lord God, One thousand Seaven hundred and Two, for Beér, Ale, and other Liquors hereafter expressed, by way of Excise, over and above all other Duties, Charges, and Impositions thereout, then payable, the Excise, or Duty hereafter following: (That is to say) For every Thirty two Gallons of Beér, or Ale, above Six Shillings the Barrel price, Brewed within his Kingdom, by the Common Brewer, or in his Uessels, or by any other person or persons [Page] who doth, or shall sell Beér or Ale publickly, or privately to be paid by the Common Brewer, or by such other person or persons respectively, One shilling and Six pence, and so proportionably for a greater or lesser quantity, over and above the Duties payable for the same, if this Act had not beén made. And for every Thirty two Gallons of Beér, or Ale of Six Shillings the Barrel, price, or under, Brewed by the Common Brewer, or other person or persons who doth or shall sell Beér, or Ale publickly, or privately, to be paid by the Common Brewer, or by such other Person or Persons respectively, for a greater or lesser quantity, Threé pence, over and above what would be payable for the same, if this Act had not beén made.

And be it further Enacted by the Authority aforesaid, That from and after the Twenty Fourth Day of December, in the Year of Our Lord God One thousand Six Hundred and Ninety eight there shall be throughout this His Majesty's Kingdom of Ireland, Raised, Levyed, Collected, and Paid unto His Majesty, during the aforesaid space and term of Four Years, ending on the Twenty Fourth Day of December, One thousand Seaven hundred and two, an Additional Duty, or Excise of Threé pence upon every Gallon of Aquavitae, Strong-waters, and Balcan, or other potable Spirits, made or Distilled in this Realm for sale. whether of Foreign, or Domestick Spirits, or Materialls; the same to be paid by the First Maker or Distiler thereof, and so proportionably for a greater or lesser quantity, over and above all other the Duties, that would have beén payable for the same, if this Act had not beén made.

[Page] And be it further Enacted by the Authority aforesaid, That the several Rates and Duties of Excise, hereby Granted on the several Liquors aforesaid, shall be Raised, Levyed, Collected, Recovered and Paid unto His Majesty in the same Manner and Form, and by such Ways and Means, and under such Penalty and Penalties, and Forfeitures, as are mentioned and expressed, and directed for the Collecting, Gathering, and Recovering of the several Duties of Excise, in, and by the said Act of Excise, or New Impost, made in the Fourteénth Year of the late King Charles the Second, Intituled, An Act for Settleing of the Excise, or New Impost, upon His Majesty, His Heirs and Successors, according to the Book of Rates therein incerted, or by any other Law now in Force, with the like Liberty of Appeal to, and for the Parties grieved, as in, and by the said former Act is respectively provided.

And be it further Enacted by the Authority aforesaid, That no Inkeéper, Uictualler, or other Re-tailer of Beér or Ale, at any time hereafter, during the continuance of the aforesaid Additional Duties on Beér and Ale, by this Act Imposed, shall be Sued, Impleaded, or Molested by Indictments, Informations, Action, or otherwise, for Selling and Uttering of Beér and Ale, at any other, and higher Prices, then the Prices heretofore Limitted and Appointed; but that all Officers and other Persons, concerned in Assizeing of Beér and Ale throughout this Kingdom, shall take Care to Assize the same, with Regard to the Additional Charge or Duty aforesaid.

And be it further Enacted and Ordained by the Authority aforesaid, That all, and every Merchant, [Page] Importer, Shop-keéper, Re-tailer, or other Person or Persons, Inhabiting or Tradeing within the City of Dublin, and all other Towns Corporate, Ports, and all other places of this Kingdom, do within the several times herein-after mentioned (That is to say) in the City and Suburbs of Dublin, within Four days after the First Day of November, One thousand Six hundred Ninety seaven; and in all other places, within Ten Days after the First Day of November, One thousand Six hundred Ninety seaven, Make and Deliver under His, or Their Hands, to the Commissioners of Excise for the time being, their Sub-Commissioners, Collectors, or other Chief Officers of Excise, of the District, in which he or they Live or Inhabit; a true and perfect Account, of all Tobacco remaining in the Possession of every such Merchant, Shop-keeper, Re-tailer, or other Person whatsoever; or in the Possession of any other, to His or Their Use, at the Respective times aforesaid; and shall likewise make Oath before the said Commissioners, Sub-Commissioners, Collectors, or other Chief Officer as aforesaid, who, or any of them, hereby are Authorized to Administer the same, that the Account by him or them Given, is a True, Iust, and Perfect Account, of all the Tobacco in his Possession or in the Possession of any other in Trust for him or them; and the said Commissioners of Excise, or their said Sub-Commissioners, Collectors, or other Chief Officer, respectively, are hereby Charged and Required, to send one, or more Officer or Officers, to enter into the Cellar, Uault, Store-celler, Store-house, Ware-house, or other place, or places whatsoever, to any Merchant, [Page] or other person in this Kingdom belonging, to Search, Seé, and Try, whether the quantity of Tobacco do not exceéd such Account given under Hand, as aforesaid; and if the same shall be found to agreé, that then the Duty of One Penny, per Pound, shall be immediately paid down at the usual Allowance of Imported Excise, or Bonds with sufficient Security, be immediately passed to His Majesty, for payment of the same in Threé Months time; and in Case any Merchant, or other Person lyable to give an Account, as aforesaid, shall Neglect, Omit, or Refuse to Make and Deliver in such an Account at the time aforesaid, or else Making and Delivering in such Account, shall not upon Demand thereof, by such Officer or Officers as shall be thereunto Appointed, suffer him or them to Enter into His or Their House or Houses, Ware-house, Store-cellar, Store-house, Ualts, or any Place or Places, to him or them belonging, or Admitting them, as aforesaid; shall Hide, Conceal, or not shew all, and every, His and their Uaults, Store-house, Ware-houses, and other places; or shall make a short Return of any Tobacco to him or them belonging; or Conceal it from Uiew of the Officer or Officers, appointed to Search for, and Uiew the same, shall for every such Offence, Forfeit Five pounds Sterling, over and above such Quantity or Quantities of Tobacco, as shall be found to exceéd such His Account, returned under His or Their Hand or Hands, the one Moyety to His, Majesty, His Heirs and Successors, and the other Moyety to the Informer; the said Penalties and, Forfeitures, to be Prosecuted, Recovered, and Condemned in the same manner, and according [Page] to the Methods prescribed in the said Act, for Settleing the New Excise, or Impost, upon the said late King Charles the Second.

And be it further Enacted, That whatsoever summ or summs of Money, the said Aid, or Additional Duty shall yeild unto His Majesty, over and above the summ of Fifty thousand pounds, Sterling; immediatly, and in the first place payable unto His Majesty, be, and shall be paid and applied to the several Uses following, and to no other Use whatsoever (That is to say) The summ of Twenty five thousand pounds, which shall be first Raised, Levyed and Received out of the Aid aforesaid, over and above the said summ of Fifty thousand pounds, shall be Imployed in, and applyed to the Building of Barracks, for Soldiers, in the most useful, convenient and necessary parts and places in this Kingdom, according to the Directions of the Chief Governor, or Governors, for the time being; which Barracks, shall be forthwith begun, and carried on from time to time, as fast as any part of the said summ of Twenty five thousand pounds allotted for the Building thereof, shall come in and be received, out of the said Additional Duties, or Aid, Granted to His Majesty by this present Act. And We humbly beseéch Your Majesty, That Your Majesty will be Graciously pleased, to accept of the further Summ of Twenty one thousand, and Twenty seaven Pounds, Threé shillings, and Six pence half-penny, to be Raised and Levyed out of the said Additional Customs, or Duties, by this present Act, Granted unto Your Majesty, in full Discharge of the Arrears of Quit-rent, Crown-rent, and Composition-rent, due to [Page] Your Majesty out of the Houses and Lands that were returned to be waste, from the Five and twentieth Day of March, One thousand Six hundred and Ninety two, to the Twenty fifth of March, One thousand Six hundred Ninety five; the Collection whereof, was respited upon the Humble Application of Your Majesty's Subjects, the Commons of Ireland in Parliament Assembled.

And be it further Enacted, That the several Lands, Tenements, and Hereditaments, returned to have beén waste, from the Twenty fifth of March, One thousand Six hundred Ninety two, to the Twenty fifth of March, One thousand Six hundred ninety five, and respited as aforesaid, shall be, and always hereafter shall be taken, deémed, and adjudged to be Freé and Discharged of, and from all Quit-rents, Crown-rents, and Composition-rents, and of, and from all Arrears thereof Contracted, Incurred, or become due, between the said Twenty fifth Day of March, One thousand Six hundred Ninety two, to the Twenty fifth of March, One thousand Six hundred Ninety five, inclusive; and that no person or persons whatsoever, hereafter shall be Distrained, or otherwise Sued, Uexed, Processed or Impleaded for, or on Account for the same, or any part whatsoever thereof; and that no Officer or other person whatsoever do Distrain, or Issue any Process for the same, or any part thereof, under the pain and penalty of paying to the person grieved thereby, double Costs, and double Damages, for such unjust Sute, Molestation, or Uexation.

And to the End the Arrears of Quit-Rents, Crown-rents, and Composition-rents, hereby intended to be Discharged, may be ascertained.

[Page] Be it further Enacted by the Authority aforesaid, That the Commissioners of His Majesty's Revenues, from the Books and other Papers which have beén Transmitted to them, from the Collectors and other Officers of His Majesty's Revenues, before the One and twentieth Day of August, One thousand Six hundred Ninety seaven, wherein any such Rents are mentioned to be respited, as being Charged upon any Houses or Lands that are wasted, shall make a particular Account in Writing, of all such Arrears so Respited for the time aforesaid, in Case they do not exceed Twenty one thousand Twenty seaven Pounds, Threé Shillings and Six pence Half-penny; and if they do exceéd Twenty one thousand Twenty seaven Pounds, Threé Shillings and Six Pence Half-penny, then an Apportionment shall be made of the said Rents, so that the said Account shall not exceéd in the whole, Twenty one thousand Twenty seaven Pounds, Threé Shillings and Six Pence Half-penny; and that the said Commissioners shall Deliver the said Account into the Office of the Auditor-General, before the Twenty fifth Day of March, One thousand Six hundred Ninety eight, to which all Persons concern'd, shall have freé Access without Feé or Charge.

And it is hereby Provided and Enacted, That nothing in this Act contained, shall extend to Discharge any Arrears of Quit-Rents, Crown-Rents, or Composition-Rents, Charged on any Houses or Lands for being wasted, unless such particular Arrear be contained in the said Account of Arrears to be Discharged as aforesaid.

[Page] And in Case the said Commissioners shall refuse, or neglect to Make, and Deliver into the Auditor's Office, the said Account within the time aforesaid, they, and every of them, shall Forfeit Treble Damages to every Person who shall be Grieved by such Neglect, or Refusal, to be Recovered by Action of Debt, Bill, Plaint, or Information, in any of His Majesty's Courts of Record at Dublin, in which no Essoyn, Protection, Wager of Law, or more then one Imparlance shall be Allowed, any thing herein Contained to the Contrary notwithstanding.

And if any Person or Persons shall be hereafter Impleaded, or Molested, contrary to the Scope or Intent of this Act, that such Person, or Persons, shall not be obliged to Discharge himself by Plea, or Record, from such Charge, but shall be admitted to Discharge himself by Motion, in His Majesty's Court of Exchequer, without any Charge, Feé, or Reward, and by shewing unto the said Court this present Act, and making it appear by Affidavit, and Certificate of the Auditor-General, that the Quit-Rent, Crown-Rent or Composition-Rent, for which he is Distrained, Sued, or Impleaded, become Due, betweén the Twenty fifth of March, One thousand Six hundred Ninety two, and the Twenty fifth of March, One thousand Six hundred Ninety five, Inclusive, out of Houses, or Lands Returned waste, as aforesaid, before mentioned, and are mentioned, and comprehended in such Account, Transmitted to the Auditor-General, to be Charged upon waste Lands, and for that Reason Respited as aforesaid; which Certificate, the Auditor-General shall be [Page] obliged to give on Demand, to the Person requiring the same, without Feé or Reward.

And be it further Enacted, That from and after the time that the said summs of Fifty thousand pounds, and Twenty five thousand pounds, and Twenty one thousand pounds, and Twenty Seaven pounds, Threé shilling and Six pence half-penny shall have beén Levyed and Paid unto His Majesty out of the present Aid, or Additional Custom, Granted unto His Majesty by this present Act, that what other or further summs, shall, and may be Levyed and Collected, by vertue thereof, shall and may be paid, and applyed to the use following: That is to say.

Whereas Sir Audley Mervin, Knight, Prime Serjeant to His Majesty King Charles the Second, was in his life-time Speaker of the House of Commons, in the Parliament which began in this Kingdom, in the Year, One thousand Six hundred and Sixty one, and Continued so till the Disolution of the said Parliament, in the Year One thousand Six hundred and Sixty six; During which time, the said Sir Audley Mervin not only spent great part of his Fortune supporting the State and Dignity of that Honourable Imployment, but wholly declined his Practice at the Bar, which was very Considerable.

And whereas the said House of Commons, humbly Addressed themselves to the Government, in behalf of the said Sir Audley Mervin, for the Summ of Six thousand pounds, Sterling, to be Bestowed on him, for his great Services done to His Majesty, and the English Interest of this Kingdom, in that Station, of which [Page] summ, however, he never received any part, so as the said Sir Audley Mervin, was forced to Charge his Real Estate with great summs of Money, for Portions and otherwise, and the same hath beén and still is greatly Incumbred with Debts: That the summs that shall be Levyed, as aforesaid, after the payment of the said summs of Fifty thousand pounds, Twenty five thousand pounds, and Twenty one thousand, Twenty seaven pounds, Threé shillings, Six pence half-penny, be applyed and paid as followeth, viz. Threé thousand pounds thereof to Audley Mervin, Esquire, eldest Son of Henry Mervin, Esquire, Son and Heir of the said Sir Audley Mervin, and the other Threé thousand pounds to be equally divided betweén Hugh Mervin, and George Mervin, Esquires, younger Sons of the said Sir Audley Mervin. And also, that after the payment of the said summ of Six thousand pounds, that the further summ of Six hundred pounds Sterling, shall, and may be Levyed, Collected and Paid, over out of the said Aid, or Additional Custom, or Duties, unto Richard Warburton of Garryhinch, in the Queens-County, Esquire, being a summ due to the said Richard Warburton, for Services by the said Richard Warburton performed, during the said Parliament, which began in this Kingdom in the Year of Our Lord god, One thousand Six hundred Sixty and one.

FINIS.

§

§

[Page]

AN ACT For Granting an Additional Duty ON TOBACCO, And for continuing unto His Majesty, an Aid, or Additional Custom on several Goods and Merchandizes.

AND ALSO For continuing the Additional Duty on Beer and Ale, and other Liquors, till the Twenty Fifth day of December, One thousand, Seaven hundred and Two.

DVBLIN: Printed by Andrew Crook, Printer to the King's Most Excellent Majesty, on Cork-Hill, near Copper-Alley. MDCXCVII.

Information about this book

Title statement

An act for granting an additional duty on tobacco and for continuing unto His Majesty, an aid, or additional custom on several goods and merchandizes : and also for continuing the additional duty on beer and ale, and other liquors, till the twenty fifth day of December, one thousand, seaven hundred and two.

Ireland.

Edition statement

1697

Publication

Publisher

Text Creation Partnership,

Place of publication

Ann Arbor, MI ; Oxford (UK) :

Date

2005-03 (EEBO-TCP Phase 1).

ID [DLPS]

A45969

ID [STC]

Wing I305

ID [STC]

ESTC R39284

ID [EEBO-CITATION]

18367633

ID [OCLC]

ocm 18367633

ID [VID]

107356

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Early English books online.

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(EEBO-TCP ; phase 1, no. A45969)

Transcribed from: (Early English Books Online ; image set 107356)

Images scanned from microfilm: (Early English books, 1641-1700 ; 1636:19)

Source

— An act for granting an additional duty on tobacco and for continuing unto His Majesty, an aid, or additional custom on several goods and merchandizes : and also for continuing the additional duty on beer and ale, and other liquors, till the twenty fifth day of December, one thousand, seaven hundred and two., Ireland..

Extent

17 p.

Printed by Andrew Crook ...,. Dublin :: MDCXCVII [1697]. (Reproduction of original in the Huntington Library.)

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