A GUIDE TO THE Customers and Collectors CLERKS: Or, A New INDEX TO THE Book of RATES.
Wherein the Additional Duties, Impositions and Subsidies of Tonnage and Poundage on Goods and Merchandizes, Imported and Exported; and Variations from the said Book of Rates may be found: With References to the Acts of Parliament of the First Edition, where the Matter is more at large expressed.
Collected by Richard Score.
LONDON, Printed by Charles Bill, and the Executrix of Thomas Newcomb deceas'd, Printers to the Kings most Excellent Majesty. 1699.
THE CONTENTS.
- 1. A Catalogue of sundry Custom Laws now in Force: With References to the Pages of the Acts of the first Edition. pag. 1
- 2. An Abstract of sundry Customs, Impositions and Subsidies, payable to His Majesty. p. 15
- 3. Abatements, Allowances, and Drawbacks. p. 18
- 4. Rules and Proviso's to be observed, in the Collection of His Majesties Customs, Impositions and Subsidies. p. 22
- 5. Penalties and Forfeitures. p. 25
- 6. An Abstract of certain Impositions on all East-India Goods and Manufactures, &c. by 2 W. & M. Anno 1690. p. 43
- 7. An Abstract of certain Additional Impositions upon several Goods and Merchandizes, &c. by 4 & 5 W. & M. Anno 1693. p. 51
- 8. Several Additional Duties upon Coffee, Tea, Chocolate and Spices, towards satisfaction of the Debt due for Transport Service for the Reduction of Ireland. p. 59
- 9. New Duties on Glass and Glass Wares, Whale Fins, and Scotch Linen, &c. by 6 & 7 W. 3. and 9 & 10 W. 3. p. 60
- [Page]10. Additional Duties upon all French Goods and Merchandize, by 7 & 8 W. 3. p. 63
- 11. Duties on Paper, Velum and Parchment Imported, by 8 & 9 W. 3. p. 64
- 12. New Duties on Leather Imported, by 8 & 9 W. 3. p. 65.
- 13. A Further Subsidy of Tonnage and Poundage upon Merchandizes Imported, by 8 & 9 W. 3. p. 66
- 14. An Abstract of an Act of 9 & 10 W. 3. for Setling the Trade to Africa. p. 70
- 15. A Clause of an Act of 9 & 10 W. 3. for Setling the Trade to East-India. p. 78
- 16. Duties upon Coals and Culm, by 9 & 10 W. 3. p. 79
- 17. An Abstract of an Act of 9 & 10 W. 3. for the better Payment of Inland Bills of Exchange. p. 82
- 18. Variations from the Book of Rates, on the Customs Outwards. p. 83
- 19. An Alphabetical Index to Custom Laws. p. 87.
A TABLE.
- A.
- ADditional Duties. Pag. 87
- Additional Impositions. p. 7, 139
- Admirals and Commanders. p. 88
- Africa. p. 13, 25, 29, 38, 70 to 77. 88, 127, 133, 151, 155, 161, 163, 176, 181.
- African Company. p. 39
- Alamodes and Lustrings. p. 12, 13, 32, 88, 178
- Alderney. p. 31, 26, 36, 200
- Aliens Duty. p. 4, 90
- Allom p. 43, 91
- Allowances. p. 18, 91
- America. p. 25, 29, 38, 39, 127, 133, 144, 161, 163, 176, 181.
- American Plantations. p. 162, 163, 165, 177, 224
- Ammunition and Arms. p. 93
- Amber. p. 51, 93
- Amber Rough. p. 51, 94
- Amber Oyl. p. 51, 94
- Anchovies. p. 51, 94
- Anvils. p. 43, 94
- Association. p. 35
- Aqua vitae. p. 128, 129
- Arms and Ammunition. p. 94
- Ashes, voc. Potashes. p. 43, 94
- Wood, Weed or Sope-Ashes. p. 51, 94
- Pearl Ashes. p. 224
- Asia. p. 25, 29, 127, 161, 163, 181
- Assistance to Officers. p. 26, 94
- Azores. p. 161
- B.
- Backs for Chimneys. p. 43, 95
- Bacon. p. 52, 83, 95
- Balks. p. 95
- Bandstrings. p. 144
- Barbers Aprons and Checques. p. 51, 95
- Barilla and Saphora. p. 48, 95
- Barnstaple. p. 92, 210, 217
- Battery, Bashroones or Kettles. p. 51, 95
- Beads of Amber. p. 51, 96
- Beef. p. 83, 96
- Beer, Ale, &c. p. 83, 96
- Bee-wax. p. 96, 191
- Berwick. p. 26, 27, 34, 40, 91, 127, 128, 129, 140, 161, 169, 170.
- Bever Wooll. p. 43, 96
- Bills at sight. p. 96
- Bills of Exchange Inland. p. 82, 97
- Blacking. p. 51, 211
- Blubber. p. 97
- Boards. p. 43, 97
- Bone Lace. p. 144
- Bonds with Security. p. 97, 98, 99, 164
- Books Popish. p. 99
- Books Ʋnbound. p. 51, 91
- Box Wood. p. 43
- Borelaps. p. 99, 149
- Bracelets of Glass. p. 51, 99
- Brandy. p. 56, 63, 99, 223
- Brass wrought. p. 52, 100
- Bribery. p. 100
- Brimstone. p. 43, 100
- Bristles. p. 52, 100
- Buckrams. p. 52, 101
- Bulk broken. p. 101
- Bullion. p. 33, 101, 107, 108, 109
- Butter and Cheese. p. 83, 101
- Buttons. p. 52, 101, 144
- C.
- Cable Yarn. p. 43, 101
- Calicoes. p. 44, 101, 102, 148
- Calve Skins. p. 52, 102
- Canaries. p. 129
- [Page]Candles. p. 44, 83, 102
- Canes. p. 52, 102
- Cape Blancho. p. 72, 133
- Cape Mount. p. 70, 133
- Cape Good Hope. ibid.
- Captains, &c. p. 102
- Cards. p. 2, 103
- Card Wire. p. 103
- Carlisle. p. 27
- Carmenia Wooll. p. 126
- Carpets. p. 52, 103
- Catlings. p. 52, 103
- Cattle. p. 3, 4, 7, 30, 83, 103
- Chatham. p. 31, 174
- Cheese. p. 103, 104
- Chester. p. 103, 217
- China Silks. p. 178
- Chocolate. p. 59, 104, 188
- Cinamon. p. 59, 104, 134, 154
- Cinders. p. 223
- Clothes. p. 104
- Coals and Culm. p. 13, 37, 52, 79 to 81, 83, 84, 104, 105
- Coast Goods. p. 106
- Cocoa. p. 59, 188
- Cocquets and Certif. p. 106, 216
- Coffee. p. 9, 13, 59, 188
- Coin. p. 9, 10, 106, 107, 211
- Cole-seed. p. 44, 136
- Commodities of Europe. p. 109
- Commissioners. ibid.
- Compositions of Seizures. p. 110
- Copper. p. 52, 110
- Copper Barrs. p. 84, 110
- Copper Metal. p. 110, 142
- Copper Wire. p. 44, 197
- Coral Beads. p. 52, 110
- Corants. p. 44, 110, 111, 134
- Cordage. p. 44, 111
- Corn. p. 6, 84, 111, 112
- Cotton Manufactures. p. 52, 113
- Cotton Wooll. p. 181
- Couries. p. 52, 113
- Coynage Duties. p. 3, 8, 109, 113, 195
- Cows and Heifers. p. 83, 114
- Cutwork. p. 144.
- D.
- Dartmouth. p. 92, 210
- Deal Timber. p. 44, 114
- Debentures. p. 114
- Devenerunt. p. 115
- Diamonds. p. 53, 115
- Drugs. p. 12, 44, 49, 67, 115, 134
- Dying Wood. p. 181
- Dyers Wares. p. 67
- E.
- East-Indies. p. 41, 88, 109, 133, 155, 177, 178
- East-India Comp. p. 14, 41, 116
- East-India Goods. p. 78, 88, 116, 117, 138
- Earthen Ware. p. 44, 116
- Eastland Trade. p. 116
- Eight per Cent. p. 117
- Elephants Teeth. p. 53, 118
- England. p. 25, 29, 32, 34, 36, 37, 38, 40, 41, 89, 91, 118, 128, 129, 135, 140, 145, 161, 163, 165, 169, 183, 200.
- English Cattle. p. 30
- English Coin. p. 33
- English Master. p. 118
- English Men. p. 34, 109, 112, 118, 128, 135, 161, 170
- English Ore. p. 142
- English Plantations. p. 25, 34, 128, 140, 144, 162, 181, 224
- English Ships. p. 25, 34, 104, 109, 120, 125, 127, 128, 129, 132, 137, 155, 157, 177.
- Entries. p. 118
- Europe. p. 29. 109, 140, 181
- Exeter. p. 92, 209
- F.
- Fees and Recompences. p. 118
- Felony repealed. p. 119
- Fins. p. 61, 119
- Fir-Timber. p. 119
- Fish. p. 119, 120, 121
- Five per Cent. p. 121
- Five Shillings. ibid.
- [Page]Flannel. p. 53, 122
- Flax. p. 53, 122
- Four per Cent. p. 122
- Frames and Engines. p. 33
- France. p. 129
- French Brandy. p. 100
- French Goods. p. 10, 33, 63, 123, 124, 167
- French Ships. p. 28, 173
- French Wines. p. 195
- Frauds. p. 1, 2, 122, 123
- Frize. p. 53, 123
- Fringe. p. 124, 144
- Frying Pans. p. 44, 124
- Fullers Earth. p. 124
- Furrs. p. 53, 124
- Further Subsidy. p. 66, 124, 181, 182
- Furstick. p. 181
- G.
- Geldings. p. 84, 136
- Germany. p. 28, 129, 224
- Ginger. p. 124, 181
- Glass and Glass Wares. p. 44, 60, 125, 126, 139, 222
- Goats Hair. p. 53, 126
- Gold and Silver. p. 126
- Gold and Silver Thread. p. 53, 127
- Goldsmiths Hall. p. 32, 106
- Goods not Rated, to pay ad Valorem. p. 127, 211
- Goods to be Laden or Discharged in the Day time. p. 127
- Goods lost. ibid.
- Goods to and from the Plantations of Asia, &c. ibid.
- Goods of Muscovy, &c. p. 128
- Goods lyable to Aliens Duty. p. 129
- Goods of and from Scotland. ib.
- Goods of Spain, &c. ibid.
- Goods prohibited to be Imported from the Netherlands, or Germany. p. 132
- Goods for Africa. p. 123
- Governours of Jersey, &c. p. 26
- Governours of Plantations. p. 123, 164
- Gravesend. p. 174
- Greenland. p. 134, 135, 157, 175
- Grocery. p. 45, 134
- Guernsey. p. 26, 31, 127, 161, 165, 177, 200
- Gunpowder. p. 134
- H.
- Hair Buttons. p. 135
- Hemp or Flax. p. 135
- Hemp rough. p. 53, 135
- Hempseed. p. 45, 136
- Hempseed Oyl. p. 45, 136
- Herrings, vide Fish.
- Hides. p. 53, 136
- Hinderlands whited. p. 57, 136
- Hops. p. 45, 136
- Horses. p. 83, 84, 137
- Hundred or Place. p. 137
- I.
- Jersey. p. 26, 31, 127, 161, 165, 177, 200
- Jewels. p. 53, 137
- Imbroidery. p. 137, 144
- Impost on East-India Goods, &c. p. 6, 43, 138
- Impost on Tobacco. p. 185
- Impost on Wines. p. 194
- Incle Ʋnwrought. p. 54, 140
- Indico. p. 53, 54, 140, 181
- Insurance. p. 140
- Isle of Man. p. 103
- Ireland. p. 26, 29, 34, 35, 40, 91, 118, 128, 129, 135, 137, 142, 144, 149, 161, 162, 163, 165, 169, 170, 177, 200.
- Irish Cattle. p. 30
- Irish Ships. p. 127, 161, 174
- Iron, Armor, &c. p. 45, 141
- Iron double. p. 45, 142
- Iron less¾ Inch. p. 141
- Iron from Ireland. p. 142
- Iron Swedish. ibid.
- [Page]Iron Wares. p. 45
- Iron Metal. p. 84, 142
- Iron Pots. p. 45, 141
- Iron Slit. ibid.
- Iron Wire. p. 142
- Justice of Peace. p. 143
- K.
- Kent. p. 38, 39
- Keys and Wharfs. p. 143
- Kingston. p. 91, 209
- L.
- Lace. p. 143, 144
- Lamb and Mutton. p. 145
- Lapis Calaminaris. p. 54, 85, 145
- Lattin. p. 54, 146
- Leather. p. 54, 65, 85, 146
- Levant Seas. p. 109
- Licences. p. 147
- Licoris. p. 46, 134, 147
- Lime and Lemon Juice. p. 54. 147
- Linen. p. 46, 60, 148
- Litmus. p. 54, 149
- Logwood. p. 149
- London. p. 33, 41, 89, 104, 107, 174
- Lustrings, vide Alamodes.
- Lustring Company. p. 150
- Lutestrings, vide Catlings.
- Lyme Regis. p. 92, 210
- M.
- Mace. p. 59, 134, 150, 154, 188
- Madera. p. 129, 161
- Madder. p. 54, 150
- Malaga. p. 156
- Malt. p. 150
- Masters of Ships. p. 151
- Mediterranean. p. 119, 132
- Merchant. p. 152
- Metal. ibid.
- Molosses. p. 46, 153
- Muscovy. p. 129, 169
- Muscovy Glass. p. 125
- Muscovy Goods. p. 128
- Mum. p. 85, 153
- Mutton. p. 153
- N.
- Naval Officer. p. 164
- Naval Stores. p. 151, 153, 170
- Navigation Duties. p. 153
- Netherlands. p. 28, 119, 132, 134, 154
- New-Castle. p. 91, 104, 162, 209
- New-England. p. 154, 161, 224
- Newfoundland. p. 154, 157, 161 228, 232
- O.
- Oath. p 71, 154, 164, 230
- Officers of the Customs. p. 155
- One per Cent. p. 156
- Onus probandi. p. 157
- Orchal. p. 54, 157
- Ore, vide Metal.
- Orphans of London. p. 157
- Oyl. p. 47, 157, 158, 170, 232
- Out-Ports. p. 174
- Ox or Steer. p. 85, 158
- P.
- Packet Boats. p. 158, 174
- Pans, voc. Frying Pans. p. 159
- Pan Tyles. ibid.
- Paper. p. 47, 64, 159
- Pearl. Ashes. p. 224
- Pepper. p. 47, 160
- Persia. p. 42, 88
- Pewter. p. 12, 160
- Pictures. p. 59, 160, 188
- Pintadoes. p. 54, 160
- Pipe Staves. p. 47, 160
- Pitch. p. 54, 160
- Plantations. p. 10, 34, 129, 224
- Plantation Ships. p. 161
- Plantation Trade. p. 161 to 166, 181
- Plymouth. p. 92, 210
- Plate. p. 54, 166
- Plates. p. 47, 166
- Ports for Wooll. p. 217
- Pork. p. 83, 166
- Pot-Ashes. p. 47, 166
- Pots or Kettles. p. 47, 167
- [Page]Praemunire. p. 167
- Prize Goods. ibid.
- Prize Ships. ibid.
- Prizage on Wines. ibid.
- Prunes. ibid.
- Perry, vide Vinegar.
- Q.
- Quakers Affirmation. p. 167
- Quietus for Coynage Duty. p. 168
- R.
- Raisons. p. 45, 134, 168
- Rape, vide Vinegar.
- Rapeseed. p. 47, 136
- Rape Oyl. p. 136
- Rates, vide Book of Rates.
- Register. p. 168, 215
- Repealing Clauses. ibid.
- Retailers. p. 169
- Reviving Acts. ibid.
- Rhenish Glass. p. 125
- Ribbons. p. 169
- Rice. p. 54, 169
- Rod Iron. p. 48
- Rozen. p. 55
- Russia. p. 169, 170
- S.
- Sail Cloth. p. 170
- Salt. p. 55, 140, 170, 171, 225
- Salt Petre. p. 171
- Saphora. p. 48, 172
- Sark. p. 26, 31, 200
- Scotland. p. 27, 29, 34, 35, 40, 105, 111, 129, 137, 144, 161, 165, 183, 199.
- Scotch Linen. p. 42, 61, 149, 184
- Screws and Engines. p. 172
- Seal Oyl of Russia. p. 158
- Seamen. p. 172
- Seizors and Seizures. ibid.
- Seven and half per Cent. ib.
- Sheep. p. 30, 172
- Ships. p. 173 to 177
- Silks. p. 48, 55, 177, 178
- Silver Manufactures. p. 179
- Silver Wire. ibid.
- Six pence per mensem. ibid.
- Six per Cent. ibid.
- Skins. ibid.
- Sope. p. 48, 180
- Southampton. p. 26, 200
- Spirits. p. 180
- Starch. p. 48, 180
- Steel. ibid.
- Straights. p. 109
- Subsidy. p. 66, 181
- Sussex. p. 38, 39
- Swine or Hogs. p. 83, 182
- Sword Hilts. p. 182
- T.
- Tallow. p. 48, 182
- Tapistry. p. 55, 182
- Tar. p. 55, 183
- Tea. p. 59, 183, 188
- Ten per Cent. p. 183
- Thread. p. 55, 183
- Ticks and Ticking. p. 55, 61, 149, 183
- Tillage. p. 184
- Tyles, vide Pan-Tyles.
- Timber. p. 48, 184
- Tin. p. 48, 85, 184
- Tobacco. p. 134, 138, 181, 184 to 187
- Tobacco-pipe Clay. p. 187
- Towe. p. 55, 188
- Trade. p. 188
- Transport Duties. ibid.
- Trinity-house. p. 31, 174
- Turky Commodities. p. 128
- Tonnage and Poundage, vide Subsidy.
- Twelve per Cent. p. 189
- V.
- Ʋnited Provinces. p. 148
- Variations Outwards. p. 83.
- Velvet. p. 190
- Victualling in England. p. 157, 158
- Victuals of Scotland, or of Ireland. p. 161
- Vinegar. p. 63, 190
- W.
- Wainscot. p. 48, 191
- Wales. p. 26, 29, 34, 40, 41, 91, 127, 128, 129, 140, 161, 169, 170, 177, 200.
- Warrants. p. 191
- Watches. ibid.
- Wax. ibid.
- West-Indies. p. 124
- Western Islands. p. 129
- Whale Fins. p. 61, 192, 232
- Whale Oyl. p. 158
- Wharfingers. p. 192
- Winchelsea. p. 41, 193
- Wines. p. 137, 193 to 196
- Wire. p. 45, 46, 48, 196
- Wood. p. 197
- Wood, called Dying-wood. p. 56
- Wooll. p. 172, 198 to 208, 213
- Wooll Clothes. p. 198
- Wooll Fels. p. 172
- Wrappers. p. 209
- Writ of Assistance. p. 210
- Writ of Delivery. p. 210
- Y.
- Yarn, voc. Cable Yarn. p. 48, 210
- Yarn of Flax or Hemp. p. 49, 210
- Yarn of Wooll. p. 210
A CATALOGUE Of sundry Custom Laws now in Force.
12 Car. 2. Cap 4.
- A Subsidy Granted to the King of Tunnage and Poundage and other Sums of Money payable upon Merchandize Exported and Imported. Page 1 to 11.
- Continued by 6 W. & M. c. 1. and by 8 & 9. W. 3. p. 312. till 1 August, 1706.
Cap. 18.
- An Act for Encouraging and Increasing of Shipping and Navigation. p. 1 to 17.
- Vide 14. Car. 2. c. 11. p. 216, 236.
Cap. 19.
- An Act to prevent Frauds and Concealments of His Majesties Customs. p. 19, 20, 21.
- Continued by 6 W. & M. c. 1. p. 5. and by 8 & 9. W. 3. p. 313. till 1 Aug 1706.
Cap 32.
- An Act for Prohibiting the Exportation of Wooll, Woollfels, Fullers Earth, or any kind of Scouring Clay. p. 107 to 118.
- Vide 14 Car. 2. p. 309 to 312.
- Vide 1 W & M. p. 456 to 465.
- Vide 7 & 8 W. 3. p. 572 to 578.
- Vide 9 & 10 W. 3. p. 665 to 671,
12 Car. 2. cap. 34.
- An Act for Prohibiting the Planting, Setting or Sowing of Tobacco in England and Ireland, p. 125 to 128.
- Vide 22 & 23 Car. 2. c. 26.
14 Car. 2. cap. 7.
- An Act to Restrain the Exportation of Leather and Raw Hides out of the Realm of England, p. 137 to 144.
- Leather may be Exported, by 20 Car. 2. cap. 5. p. 50, 51.
- Revived and Continued, by 1 Jac. 2. p. 93. And by 1 W & M. p. 389. and by 7 & 8 W. 3 p. 744 Continued for Seven years from 25 March, 1696. and from thence to the end of the next Session of Parliament.
14 Car. 2 cap. 11.
- An Act for Preventing Frauds, and Regulating Abuses in His Majesties Customs, p. 209 to 242
- Continued by 6 W & M. cap. 1. p. 5.
- and by 8 & 9 W. 3. cap. 20. p. 313.
14 Car. 2. cap. 13.
- An Act Prohibiting the Importation of Foreign Bone Lace, Cut-work, Imbroidery, Fringe [...] Bandstrings, Buttons and Needlework. p. 26 [...] to 270.
- Vide 9 & 10 W. 3. p. 71.
14 Car. 2. cap. 18.
An Act against the Exporting of Sheep, Wooll [...] Woollfels, Mortlings, Shorlings, Yarn made o [...] Wooll, Wooll Flocks, Fullers Earth, Fullin [...] Clay and Tobacco pipe Clay, p. 305 to 313.
14 Car. 2. cap. 19.
- An Act against Importing Foreign Wooll Card [...] Card Wire or Iron Wire. p. 314 to 317.
- Vide 2 W & M. c. 14. p. 204.
15 Car. 2. cap. 7.
An Act for the Encouragement of Trade. p. [...] to 19.
18 Car. 2. cap. 2.
- An Act against Importing Cattle from Ireland, and other parts beyond the Seas, and Fish taken by Foreigners, from 2 Feb. 1666. for Seven years, and from thence to the end of the first Session of the next Parliament. p. 51 to 54.
- 20 Car. 2. cap. 7. p. 55 to 63.
- Revived and Continued from 2 Feb. 1680. for ever. 32 Car. 2. cap. 2. p. 6.
Cap. 5.
- An Act for Encouraging of Coynage, from 20 Decemb. 1666. until 20 Decemb. 1671. p. 60 to 68.
- Continued by 25 Car. 2. c. 8. p. 194.
- Revived and Continued by 1 Jac. 2. p. 63.
- And by 4 & 5 W & M. p. 476. till 13 Feb. 1699. and from thence to the end of the next Session of Parliament.
19 Car. 2. c. 11.
An Act to make Prize Ships Free for Trade. p. 3 to 7.
20 Car. 2. cap. 5.
- An Act for Giving Liberty to Buy and Export Leather and Skins Tanned or Dressed, p. 50, 51. until 25 March, 1675. and until the end of the first Session of Parliament then next ensuing.
- Revived by 1 Jac. 2. c. 13. 1 W & M. c. 23. 7 & 8 W. 3. c. 36.
Cap. 7.
- An Additional Act against the Importation of Foreign Cattle. p. 55 to 63.
- 18 Car. 2. c. 2.
22 Car. 2. cap. 13.
- An Act for the Improvement of Tillage and the Breed of Cattle. p. 179 to 184.
- Vide 15 Car. 2. c. 7. and 12 Car 2. c. 4.
- Vide 1 Jac. 2. c. 19. 6 W & M. c. 1 p. 5. 8 & 9 W 3. c. 20. p. 313.
22 & 23 Car. 2. cap. 26.
- An Act to Prevent the Planting of Tobacco in England, and for Regulating the Plantation Trade. p. 282 to 292.
- Vide 12 Car. 2. c. 18. p. 2. cap 34. p. 125. 15 Car. 2. c. 7. p. 70. 25 Car. 2. p. 191. 1 Jac. 2. c. 17. p. 129. 7 & 8 W. 3. p. 495. 9 & 10 w. 3. p. 687.
25 Car. 2. cap. 6.
- An Act for taking off Aliens Duty upon Commodities of the Growth, Product and Manufacture of the Nation. p. 181 to 185.
- Continued by 6 W & M. c. 1. p. 5. 8 & 9 W. 3. c. 20. p. 313.
25 Car. 2. cap. 7.
- An Act for the Incouragement of the Greenland and Eastland Trades, and for the better Securing the Plantation Trade, from 1 May, 1673. until 25 March, 1683. p. 186 to 193.
- Vide 12 Car. 2. c. 18. p. 15.
- Vide 4 & 5 W & M. p. 408.
- Continued by 2 W & M. c. 4. and by 6 W & M. c. 1. p. 5. and by 8 & 9 W. 3. p 313.
- Vide 7 & 8 W 3. p. 720.
- Vide 9 & 10 W. 3. p. 798.
25 Car. 2. Cap. 8.
- An Act for continuing a former Act concerning Coynage. p. 194 to 199.
- Vide 18 Car. 2. c. 5. 1 Jac. 2. c. 7.
32 Car. 2. Cap. 2.
An Act prohibiting the Importation of Cattle from Ireland; which revives and continues 18 Car. 2. c. 2. from 2 Febr. 1680. for ever, &c. p. 6. to 11.
1 Jac. 2. Cap. 3.
- An Act for granting to his Majesty an Imposition upon all Wines and Vinegar imported, between 24 June 1685, and 24 June 1693. p. 11 to 19.
- [Page 5]Continued to 24 June 1696, by 2 W. & M. Ses. 2. p. 224
- Continued to 24 June 1698, by 4 & 5 W. & M. p. 376
- Continued to 29 Septemb. 1701, by 7 & 8 W. 3. p. 324
- Continued to 1 Aug. 1706, by 8 & 9 W. 3. p. 314
1 Jac. 2. Cap. 4.
- An Act for granting to his Majesty an Imposition upon all Tobacco and Sugars imported between 24 June, 1685. and 24 June, 1693. p. 23, 24, 25.
- Continued on Tobacco, to 24 June 1696. by 2 W. & M. p. 225
- Continued on Tobacco, to 24 June 1698, by 4 & 5 W. & M. p. 377
- Continued on Tobacco, to 29 Septemb. 1701, by 7 & 8 W. 3. p. 325
- Continued on Tobacco, (Method of Collecting the Duty) p. 328
- Continued on Tobacco, to 1 Aug. 1706, by 8 & 9 W. 3. p. 316
1 Jac. 2. Cap. 7.
- An Act for Reviving and Continuing two former Acts for Encouraging of Coynage. p. 63, 64.
- viz. 18. Car. 2. c. 5. & 25. Car. 2. c. 8. Continued for seven years, from 1 Aug. 1685. until the end of the first Session of Parliament.
- Continued by 4 & 5 W. & M. c. 24. p. 476.
1 Jac. 2. Cap. 8.
An Act against the Importation of Gunpowder, Arms, and other Ammunition and Utensils of War. p. 67, 68, 69.
1 Jac. 2. c. 13.
An Act for Reviving a former Act for Exporting of Leather. p. 93, 94. viz. 20 Car. 2, c. 5. v. 1 W. & M. c. 23. 7 & 8 W. 3. c. 36.
1 Jac. 2. c. 17.
An Act for Reviving and Continuance of several Acts of Parliament therein mentioned, viz. An Act made 22 & 23 Car. 2. Entituled, An Act to Prevent the Planting of Tobacco in England, and for Regulating the Plantation Trade. p. 129
1 Jac. 2. c. 18.
An Act to Encourage the Building of Ships in England. p. 131 to 134.
1 Jac. 2. c. 19.
- An Additional Act for the Improvement of Tillage, p. 135 to 139. vide 22 Car. 2. c. 13.
- Continued by 6 W. & M. c. 1. p. 5. and by 8 & 9 W. 3. c. 20. p. 313.
1 W. & M. c. 12.
An Act for the Encouraging the Exportation of Corn. p. 227 to 230.
Cap. 22.
An Act for the Exportation of Beer, Ale, Cyder and Mum. p. 383 to 386.
Cap. 23.
An Act for Reviving Two former Acts for Exporting of Leather, p. 389, 390. viz. 20 Car. 2. c. 5. 1 Jac. 2. c. 13.
1 W. & M. c. 32.
- An Act for the Better Preventing the Exportation of Wooll, and Encouraging the Woollen Manufactures of this Kingdom. p. 455 to 466.
- 4 & 5 W. & M. c. 24.
- 7 & 8 W. 3. c. 28.
2 W. & M. c. 14.
- An Act for Granting to Their Majesties certain Impositions upon all East India Goods and Manufactures, and upon all Wrought Silks, and several other Goods and Merchandize, to be Imported after 25 December, 1690. till 10 November, 1695. p. 199 to 219. Vide 4 & 5 W. & M. p. 270, 271.
- Continued to 10 November, 1697. by 4 & 5 W. & M. p. 378.
- Continued to 29 September, 1701. by 7 & 8 W. 3. p. 327.
- Continued to 1 August, 1706. by 8 & 9 W. 3. p. 317.
2 W. & M. c. 5.
- An Act for the Continuance of several former Acts therein mentioned, for the laying several Duties upon Wines, Vinegar and Tobacco. p. 223.
- Viz. 1 Jac. 2. c. 3. till 24 June, 1696.
- [Page 7]Viz. 1 Jac. 2. c. 4. (concerning Tobacco only) till 24 June, 1696.
3 & 4 W. & M. c. 8.
An Act for the Encouragement of the Breeding and Feeding of Cattle. p. 263, 264. Non obstant. 12 Car. 2. c. 4.
4 & 5 W. & M. c. 5.
- An Act for Granting to Their Majesties certain Additional Impositions upon several Goods and Merchandize, for the Prosecuting the present War against France. p. 251 to 274. 281, 282, 283. (Vide 7 & 8 W. 3. p. 336, 337.) For Four Years, from 1 March, 1692.
- Continued till 17 May, 1697. by 8 & 9 W. 3. p. 215.
- And further Continued till 1 August, 1706. p. 318, 319. with Proviso, That the Alterations made by any other Acts in being, touching the said Impositions, be observed. p. 320.
4 & 5 W & M. c. 10.
- An Act for Prohibiting the Importation of all Foreign Hair Buttons. p. 321 to 324.
- Vide 14 Car. 2. c. 13.
4 & 5 W. & M. c. 15.
- An Act for Continuing certain Acts therein mentioned, and for Charging several Joynt Stocks. p 375 to 380. 387 to 391.
- Viz. 1 Jac. 2. c. 3. and 2 W. & M. c. 5. till 24 June, 1698.
- Viz. 1 Jac. 2. c. 4. and 2 W. & M. c. 5. till 24 June, 1698.
- Viz. 2 W. & M. c. 14. till 10 Nov. 1697. Vide 8 & 9 W. 3. p. 661, 662.
Cap. 17.
An Act for the Regaining, Encouraging and Setling the Greenland Trade, from 1 May, 1693. until 1 October, 1707. p. 424, 425, 426. vide 25 Car. 2. c. 7.
Cap. 24.
- An Act for Reviving, Continuing and Explaining [Page 8]several Laws thereing mentioned, which are Expired and near Expiring. p. 476, 479, 482.
- Viz. 18 Car. 2. c. 5. An Act for Encouraging of Coynage, Continued by 25 Car. 2. c. 8. and Revived by 1 Jac. 2. c. 7. Continued for 7 Years, from 13 Febr. 1692. and from thence to the End of the First Session of Parliament then next following.
- 22 & 23 Car. 2. Continued for 7 Years, from 13 Feb. 1692. and from thence to the End of, &c.
- And 1 W. & M. c. 32. for 3 Years, from 13 Febr. 1692. and until, &c.
4 & 5 w. & M. c. 25.
An Act for Continuing the Act for prohibiting all Trade and Commerce with France, and for the Encouragement of Privateers. p. 496.
5 & 6 W. & M. c. 2.
An Act for Repealing such Parts of several former Acts as prevent or prohibit the Importation of Foreign Brandy, Aqua vitae and other Spirits, and Bacon (Except from France) p. 75 to 79.
5 & 6 w. & M. c. 7.
An Act for Granting to Their Majesties certain Rates and Duties upon Salt, &c. p. 115. Vide 7 & 8 w. 3. c. 31. p. 627. Vide Laws of Excise on Salt.
5 & 6 W. & M. c. 17.
- An Act for the Exportation of Iron, Copper and Mundick Metal. p. 297, 298.
- Vide 9 & 10 W. 3. p. 518.
5 & 6 W. & M. c. 20.
A Clause of an Act, Intituled, An Act for Granting to Their Majesties several Rates and Duties upon Tunnage of Ships and Vessels, &c. viz. For Marking and Sealing of Lustrings and Alamodes. p. 372, 373, 374.
Cap. 24.
An Act for Building Good and Defensible Ships. p 447, 448, 449.
6 W. & M. c. [...].
- An Act for Granting to Their Majesties a Subsidy of Tunnage and Poundage, and other Sums of Money payable upon Merchandizes Exported and Imported. p. 3 to 8.
- By which is likewise Continued 12 Car. 2. c. 19.
- 14 Car. 2. c. 11. 22 Car. 2 c. 13.
- 25 Car. 2. c. 6. 25 Car. 2. c. 7. & 1 Jac. 2. c. 19.
6 & 7 W. 3. c. 7.
An Act for Granting to His Majesty several Additional Duties upon Coffee, Tea, Chocolate and Spices, towards Satisfaction of the Debts due for Transport-Service for the Reduction of Ireland, for 3 Years, from 1 May, 1695. p. 331 to 338. 345, 346. Continued from 1 May, 1698. to 1 May, 1701. by 9 & 10 W. 3. p. 353, 354.
6 & 7 W. 3. c. 17.
- An Act to Prevent Counterfeiting and Clipping the Coin of this Kingdom. p. 431 to 440.
- Vide 7 & 8 W. 3. c. 19. 9 & 10 W. 3. c. 28.
Cap. 18.
- An Act for Granting to his Majesty certain Duties upon Glass-wares, Stone and Earthen Bottles, Coals and Culm, for carrying on the War against France for five Years, from 29 Septemb. 1695. p. 443 to 456. 464, 470, 471, 472. continued and made perpetual, by 7 & 8 W. 3. p. 658
- A moiety of the Duties laid by the said Acts on Glass, and the whole Duties on Earth and Stone-Bottles, and on all Earthen-Ware and Tobacco-Pipes Imported, by the said two Acts of 6 & 7 W. 3. and 7 & 8 W. 3. to cease, determine, and be no longer payable from 1 Aug. 1698. 9 & 10 W. 3. p. 797.
7 & 8 W. 3. c. 10.
- An Act for continuing several Duties granted by former Acts upon Wine and Vinegar, and upon Tobacco and East-India Goods, and other Merchandize imported, for carrying on the War against France. p. 323 to 329. 334 to 337.
- [Page 10]Viz. 1 Jac. 2. c. 3. till 29 Septemb. 1701.
- Viz. 1 Jac. 2. c. 4. till 29 Septemb. 1701.
- (From 1 May, 1696. to be Collected according to the method of this Act of 7 & 8 W. 3. p. 328.)
- 2 W & M. c. 14. till 29 Septemb. 1701.
- 8 & 9 W. 3. c. 20. p. 316.
Cap. 19.
- An Act to Incourage the bringing of Plate into the Mint to be Coined, and for the further remedying the ill State of the Coin of the Kingdom. p. 460 to 463.
- Vide. 6 & 7 W. 3. c. 17. 9 & 10 W. 3. c. 28.
7 & 8 W. 3. cap. 20.
- An Act for Granting to his Majesty an Additional Duty upon all French Goods and Merchandize. p. 467 to 472.
- Vide 8 & 9 W. 3. c. 24. p. 500, 501.
Cap. 21.
- An Act for the Increase and Encouragement of Seamen. p. 475 to 479.
- Vide 8 & 9 W. 3. p. 481.
Cap. 22.
- An Act for preventing Frauds, and regulating Abuses in the Plantation-Trade. p. 495 to 512.
- Vide 12 Car. 2. c. 18.
- Vide 15 Car. 2. c. 7.
- Vide 22 & 23. Car. 2. c. 26.
- Vide 25 Car. 2. c. 7.
7 & 8 W. 3. cap. 28.
- An Act for the more effectual preventing the Exportation of Wooll, and for the Incouraging the Importation thereof from Ireland. p. 571 to 578.
- Vide 1 W. & M. c. 32.
- Vide 4 & 5 W. & M. c. 24.
Cap. 31.
- An Act for continuing to his Majesty certain Duties upon Salt, Glass-Wares, &c. p. 627. to 630.
- [Page 11]5 & 6 W. & M. c. 7. For Tunnage on Ships. to cease from 17 May, 1696. p. 644.
- 6 & 7 W. & M. c. 18. Duties on Coals, Coast-wise; to cease from 17 May, 1696. p. 644.
7 & 8 W. 3. cap. 33.
An Act for the better Encouragement of the Greenland-Trade. p. 719, 720.
Cap. 36.
- An Act for continuing several Acts of Parliament therein mentioned. p. 743, 744.
- Viz. 20 Car. 2. c. 5. Continued for 7 years from 25 March, 1696. and from thence to the end of the first Session of Parliament then next ensuing.
- Viz. 1 Jac. 2. c. 13. Continued for 7 years from 25 March, 1696. and from thence to the end of the first Session of Parliament then next ensuing.
- Viz. 1 W. & M c. 23. Continued for 7 years from 25 March, 1696. and from thence to the end of the first Session of Parliament then next ensuing.
7 & 8 W. 3. cap. 39.
An Act for Incouraging the Linnen Manufacture of Ireland, and bringing Flax and Hemp into, and the making of Sail-Cloth in this Kingdom. p. 757 to 759.
8 & 9 W. 3. cap. 7.
An Act for granting to his Majesty several Duties upon Paper, Velum and Parchment, to encourage the bringing of Plate and Hammered Money into the Mint to be Coined; for the term of two years, commencing from 1 March, 1696. p. 143 to 162.
Cap. 12.
- An Act for continuing certain Additional Impositions upon several Goods and Merchandizes, p. 215, 216.
- Vide 4 & 5 W. & M. c. 5.
8 & 9 W. 3. c. 20.
An Act for making good the Deficiences of several Funds therein mentioned; and for enlarging the Capital Stock of the Bank of England, and for Raising the Publick Credit. p. 311 to 321. By which Act is continued these following, viz.
- 12 Car. 2. c. 4. & 6 W. & M. c. 1.
- 12 Car. 2. c. 19.
- 14 Car. 2. c. 11.
- 22 Car. 2. c. 13.
- 25 Car. 2. c. 6.
- 25 Car. 2. c. 7.
- 1 Jac. 2. c. 19.
- 1 Jac. 2. c. 3.
- 1 Jac. 2. c. 4. 7 & 8 W. 3. c. 10.
- 2 W. & M. c. 14
- 4 & 5 W. & M. c. 5.
All continued till 1 August, 1706.
8 & 9 W. 3. Cap. 23.
- An Act to enforce the Act for the Increase and Incouragement of Seamen. p. 481 to 490.
- Vide 7 & 8 W. 3. p. 475.
8 & 9 W. 3. cap. 24.
- An Act for granting to his Majesty a further Subsidy of Tunnage and Poundage upon Merchandizes imported, for the term of two Years and three Quarters. Viz. From and after 1 May, 1697. and before 1 Feb. 1699. p. 493 to 506.
- Shall not extend to charge French Goods seized, or taken and condemned as Prize, to pay the Additional Duties imposed by 7 & 8 W. 3. c. 20.
- Vide 9 & 10 W. 3. c. 23.
Cap. 34.
- An Act for lessening the Duty upon Tin and Pewter exported, and granting an Equivalent for the same by a Duty upon Drugs. p. 649, 650.
- Nothing in this Act shall extend to the laying a further Duty on any sort of Drugs used in Dying.
8 & 9 W. 3. Cap. 36.
- An Act for the further Encouragement of the Manufacture of Lustrings and Alamodes within this Realm, and for the better preventing the Importation of the same. p. 659 to 666.
- Vide 4 & 5 W. & M. c 15. p. 388.
- Vide 6 & 7 W. 3. c. 18. p. 470, 471, 472.
9 & 10 W. 3. Cap. 9.
- An Act for rendring the Laws more effectual, for preventing the Importation of Foreign Bonelace, [Page 13]Loom-lace, Needle-work, Point and Cut work. p. 71 to 79.
- Vide 13 & 14 Car. 2. c. 13.
9 & 10 W. 3. cap. 13.
- An Act for Granting to His Majesty several Duties upon Coals and Culm. p. 339 to 349.
- Vide 6 & 7 W. 3. p. 464.
Cap. 14.
- An Act for continuing the Duties upon Coffee, Tea and Chocolate and Spices, towards Satisfaction of the Debt due for Transport Service for the Reduction of Ireland. p. 353 to 355.
- Viz. 6 & 7 W. 3. c. 7.
Cap. 23.
- An Act for Granting to His Majesty a further Subsidy of Tunnage and Poundage, towards Raising the yearly Sum of Seven hundred thousand Pounds for the Service of His Majesties Houshold, and other Uses therein mentioned, during His Majesties Life. To Commence from and after the last Day of January. 1699. p. 447 to 458.
- Vide 8 & 9 W. 3. c. 24. p. 494.
9 & 10. W. 3. cap. 26.
An Act to Settle the Trade to Africa. p. 503. to 519.
Cap. 28.
- An Act for the Exporting Watches, Sword Hilts, and other Manufactures of Silver. p. 537 to 540.
- vid. 7 & 8 W. 3. cap. 19.
Cap. 30.
- An Act for Increasing his Majesties Duties upon Lustrings and Alamodes. p. 549 to 551.
- By Rating them at 4 l. Value for every Pound weight, containing 16 Ounces. vid. 12 Car. 2. cap. 4.
Cap. 39.
An Act for Settling and Adjusting the Proportions of Fine Silver and Silk, for the better [Page 14]making of Silver and Gold Thread, and to prevent the Abuses of the Wire Drawers. p. 658, 659
9 & 10. W. 3. cap. 40.
- An Act for the Explanation and better Execution of former Acts made against Transportation of Wooll, Fullers Earth and Scouring Clay, p. 663 to 671.
- Viz. 1 W. & M. cap. 32.
- Viz. 4 & 5. W. & M. cap. 24.
- Viz. 7 & 8. W. 3. cap. 28.
Cap. 42.
- An Act for Inlarging the time for Registring of Ships pursuant to the Act for Preventing Frauds and Regulating Abuses in the Plantation Trade. Exp. p. 687 to 690.
- vid. 7 & 8 W. 3. cap. 28.
Cap. 43.
- An Act for the better Incouragement of the Royal Lustring Company, and the more effectual preventing the Fraudulent Importation of Lustrings and Alamodes, p. 695. to 711.
- vid. 8 & 9 W. 3. cap. 36.
9 & 10 W. 3. cap. 44.
An Act for Raising a Sum not exceeding Two Millions upon a Fund for Payment of Annuities, after the Rate of 8 l. per Cent. per Annum, and for Settling the Trade to the East Indies. p. 768 to 772. 777 to 785.
Cap. 45.
- An Act for taking away Half the Duties Imposed on Glass Wares, and the whole Duties lately laid on Stone and Earthen wares and Tobacco Pipes, and for Granting in lieu thereof New Duties upon Whale Fins and Scotch Linen. p. 795 to 803.
- 6 W. 3. cap. 18.
- 7 W. 3. cap. 31.
AN ABSTRACT OF Sundry Customs, Impositions and Subsidies, Payable to His Majesty, viz.
12 Car. 2. cap. 4.
- TUnnage Duty on Wines. Pag. 1, 2, 3
- Poundage Duty as by the Book of Rates in Folio. p. 3, 4
- On Woollen Cloaths outwards. p. 4, 5
- Additional Duties on Wines. p. 10, 11
Cap. 18.
- Aliens Duties on Foreign Bottoms. p. 6, 9
- Tunnage Duty on French Ships. p. 15
14 Car. 2. cap. 11.
- Unfree Ships liable to Aliens Duty. p. 216
- Subsidies on Vinegar, Perry, Rape, Cyder, and Cyder Eager. p. 234
- On Logwood. p. 235
- One per Cent. for unqualified Ships to Streights above Malaga. p. 240
- On Scotch Salt ob. per Gallon. p. 241
15 Car. 2. cap. 7.
- For Coals to Plantations. p. 76
- For Salted or Dried Fish. p. 80
18 Car. 2. cap. 5.
Coinage Duty on Wines, Vinegar, Cyder, Beer and Brandy. p. 60, 65
22 Car. 2. cap. 13.
- On Corn Imported. p. 180
- On sundry Cattle Exported. p. 183
- On Horses, Mares and Geldings Exported. p. 184
Cap. 7.
On Train Oyl and Whale Fins. p. 188
1 Jac. 2. cap. 3.
Impost on Wines. p. 11, 12
Cap. 4.
Impost on Tobacco. p. 23, 24
Cap. 18.
On Ships Foreign Bought, &c. p. 132, 133
1 W. & M. cap. 22.
Beer, Ale, Cyder and Mum may be Exported free. p. 383. 384.
2 W. & M. cap. 14.
Impost on East India Goods, &c. p. 119
4 & 5 W. & M. cap. 5.
Additional Impost upon several Goods and Merchandize. p. 251
5 & 6 W. & M. cap. 7.
Excise on Salt 3 d. per Gallon. p. 115
Cap. 10.
Orphans Duty on Wines 4. s. per Tun, and Metage on Coals. p. 198
6 W. & M. cap. 1.
Subsidy of Tunnage and Poundage Revived and Continued. p. 3
6 & 7 W. 3. cap. 7.
Impost on Coffee, Tea, Chocolate and Spices. p. 331
Cap. 18.
- On Glass and Glass Wares Imported. p. 444
- On Coals Exported. p. 464
7 & 8. W. 3. cap. 20.
Additional Duty on French Goods and Merchandize. p. 467
Cap. 21.
Seamen to pay 6 d. per mensem. p. 488
Cap. 31.
Salt and Glass Duties Continued. p. 627
Cap. 20.
- On Lapis Calaminaris Exported 2 s. per Tun. p. 319
- Excise on Salt 2 d. per Gallon. p. 371
Cap. 21.
15 per Cent. on Leather Imported. p. 397
Cap. 24.
A further Subsidy of Tunnage and Poundage Inwards. p. 493
Cap. 34.
On Tin, Pewter, and Drugs. p. 649
9 & 10 W. 3. cap. 13.
On Coals and Culm Imported, or Carried from Port to Port. p. 339
Cap. 14.
On Coffee, &c. Continued. p. 353
Cap. 23.
A further Subsidy of Tunnage and Poundage during His Majesties Life. p. 448
Cap. 26.
On Goods to and from Africa. p. 504
Cap. 30.
Lustrings and Alamodes Rated at 4 l. for 16 Ounces. p. 549
Cap. 44.
- Excise on Salt 5 d. per Gallon. p. 716
- 5 per cent. on East India Goods. p. 777
- 1 s. 10 d. per Pound weight on Silks from East India or Persia. p. 782
Cap. 45.
On Whale Fins and Scotch Linen, in lieu of Duties on Earthen Ware, and a Moiety of Duties on Glass discontinued. p. 798
Abatements, Allowances and Drawbacks.
- ABatements and Drawbacks of Additional Duty on Linen. Book of Rates in Folio. Page 28
- Ditto on Wrought Silks. p. 33
- Ditto on Tobacco. p 36
Certain Rules, &c.
- II. Drawback a moiety of Subsidy on Foreign Poundage Goods Exported.
- IV. Drawback Tunnage of Wines, except 20 s. the Tun to English, and 25 s. to Strangers.
- VI. Drawback Subsidies and Customs of Corants, except 18 d. per C. weight to English, and 22 d. ½ per C. to Strangers.
- VIII. Allowance of 12 per Cent. for Leakage on Wines.
- XI. Abatement for Damage Goods as they are lessened in value.
- XIV. Allowances on Northern Clothes Experted 2 in 10 for wrappers to Merchants of York, &c.
- XV. On Perpetuances 1 in 10 for Wrappers to Merchants of Exeter, &c.
- XVI. On New and Old Drapery, Bays and Cottons 1 in 10 for Wrappers to all Merchants.
- XVII. Allowance of 5 per Cent. out of the Subsidy of Poundage.
12 Car. 2. c. 4.
Abatements and Drawbacks on Additional Duty on Wines. p. 11
14 Car. 2. c. 11.
- Allowances made on Importation to be deducted on Exportation. p. 223, 224
- [Page 19]Drawback of Subsidy on Vinegar, &c. p. 234
- Of Customs on Logwood. p. 236
18 Car. 2. c. 5.
Of Coynage Duty on Wines, Brandy, &c. p. 66
1 Jac. 2. c. 3.
- Allowances for Prompt payment of Impost on Wines 10 per Cent. per ann. p. 14
- No Abatement or Drawback of the said Duty upon Exportation. p. 15
- Allowance of 8 per Cent. for Defect and Damage that may happen to Wines lying long, &c. p. 16
1 Jac. 2. c. 4.
Allowances to be made on Impost on Tobacco, according to the Method in 7 & 8 W. 3. c. 10. p. 328. p. 23
1 W. & M. c. 12.
- For English Corn Exported not exceeding certain Rates. p. 229
- For Prompt Payment of Two Thirds Impost Duty on Pepper. p. 202
2 W. & M. c. 14.
- For Prompt Payment of Impost Duties on other East India Goods, &c. p. 212
- This Duty is drawn back on Exportation.
4 & 5 W. & M. c. 5.
- For Prompt Payment of Additional Impositions. p. 268
- The Duty Drawn Back on Exportation.
- A Moiety of the Impost Duty on Raisons and Corants by the 2 W. & M. is Discontinued from 25 March, 1693. p. 269
Cap. 25.
2 per Cent. and Warehouse-room allowed for Charges of Prizes, &c. p. 511
5 & 6 W. & M c. 7.
- For Prompt Payment of Excise on Salt Imported. p. 118
- A Drawback for Fish Exported. p. 124
- [Page 20]A Drawback of the Excise Duty on Salt if Exported. p. 125
6 W. & M. c. 1.
Debentures and Allowances for Goods accrewing before the making this Act. p. 8
6 & 7 W. 3. c. 7.
Two Thirds of the Duties by this Act on Coffee, &c. may be drawn back on Exportation. p. 337
Cap. 18.
New Duties on Glass, &c. may be drawn back on Exportation. p. 456
7 & 8 W. 3. c. 10.
- Abatements and Discounts of Impost on Tobacco. p. 328
- The Duty may be drawn back on Exportation. p. 329
- No Drawback for Tobacco to Scotland, unless regularly Shipped and Exported, according to the second Rule of Book of Rates. p. 334
- Lapis Calaminaris exported, which by 4 & 5 W. & M. p. 260, was charged at 20 s. per Tun, is from and after 25 March 1696. to pay only 2 s. per Tun. p. 335
8 & 9 W. 3. Cap. 7.
For Prompt Payment of 25 l. per Cent on Paper, &c. imported, expired. p. 146
Cap. 20
- The same Abatements for Excise on Salt by this Act, as by 5 & 6 W. & M. p. 371, 372
- Also a further Drawback for Fish exported. p. 373, 374
Cap. 21.
- A Drawback of 10 per Cent for Leather, in Backs, Butts or Hides. p. 421, 422 Regularly Exported.
- And of 5 per Cent. for Leather, Shoes, and other made Wares. p. 423 Regularly Exported.
Cap. 24.
- Tobacco draws back the further Subsidy on Exportation. p. 499
- The like Allowances and Abatements as by the Act 12 Car. 2. c. 4. for a Subsidy of Tunnage and Poundage.
- Sugar of English Plantations imported, draws back the further Subsidy on Exportation. p. 501
- Sugar Refined in England, (made of Brown and Muscovado Sugar from the Engl. Plantations, &c.) draws back 3 s. the hundred weight on Exportation. 502
- Allowance for prompt Payment of further Subsidy on Tobacco imported. p. 503
- Foreign Goods charged by this Act (except Silk, Tobacco, Sugars, and Refined Sugars; touching which, other Provisions are made,) regularly exported, draws back the further Subsidy. p. 504, 505
9 & 10 W. 3. Cap. 13.
- For prompt payment of Duties on Coals and Culm. p. 348
- A Drawback for Coals Exported.
Cap. 23.
The like Allowances and Abatements in all Cases, as by the Act for Subsidy of Tunnage and Poundage, in 12 Car. 2. c. 4. which is also provided by the Act for a further Subsidy, 8 & 9 W. 3. c. 24. p. 452
Cap. 26.
Five per Cent. for Collecting African Duties. p. 509
Cap. 44.
- For prompt payment of Excise on Salt Imported. p. 718, 719
- Allowances to be made for Fish Exported. p. 724, 725
- [Page 22]A Drawback for Salt Regularly Exported. p. 726, 727, 728
Cap. 45.
- For prompt payment of Additional Duties on Whale Fins and Scotch Linen. p. 799
- A Drawback of the Duty on Exportation.
Rules and Proviso's to be observed in the Collection of His Majesties Customs, Impositions and Subsidies.
12 Car. 2. Cap. 4.
- FOr Goods Lost at Sea which paid Customs Outwards. Page 6
- Herrings and other Sea Fish taken by English to be Exported free. p. 7
- Prizage of Wines not to be Charged with payment of Customs. p. 11
Cap. 18.
- Touching Double Aliens Customs on Fish Imported. p. 6
- English Ships, the Master and Three fourths of Men to be English. p. 7
- Goods to be Imported in English Shipping from the place of their Growth, or in Ships and Navigation of the same Country from whence the Goods are brought. p. 8
- Goods to be deemed Aliens Goods, if Imported in other than English Shipping, &c. And to pay Strangers Customs to the King, and also to the Town or Port, &c. p. 10
- Proviso for Commodities of the Straights or Levant in English Ships, &c. p. 13
- Proviso for Commodities of East-India in English built Ships.
- Proviso for English Ships to Import from Spain, Portugal or Western Islands called Azores, or Madera [Page 23]or Canary Islands, Goods of the Plantations or Dominions of either of them. p. 14
Cap. 32.
Proviso for Woollfells or Pelts with Wooll upon them, &c. for Ships use, but not to be sold or uttered in Foreign parts. p. 114
Cap. 34.
Tobacco may be Planted in Physick Gardens, not exceeding half a Pole in any one Garden. p. 128
14 Car. 2. cap. 7.
Six Raw Hides may be allowed for the Ships use. p. 142
Cap. 11.
- To prevent Frauds in Colouring of Strangers Goods. p. 223
- Touching the Importation and Exportation of Logwood. p. 236
- Proviso, That no person Imployed in the Customs, demand or take more Money than by Law is due, &c. p. 239
15 Car. 2. cap. 7.
Proviso for Carrying Salt, &c. from any part of Europe, for the Fishery of New-England and Newfoundland. p. 72
25 Car. 2. cap. 7.
Proviso, That no Ship have the Benefit of this Act, but such as did proceed from, and was Victualled in England. Pag. 189
1 W. & M. cap. 32.
Cocquets for Wooll to be on Paper. p. 458
2 W. & M. Cap. 14.
Value of Goods particularly Rated, to be according to the Book of Rates; not particularly Rated, Value to be taken on Oath of the Importer. p. 211.
4 & 5 W. & M. cap. 5.
- Goods and Merchandize not particularly Rated in the Book of Rates, are to Pay by this [Page 24]Act, 5 l. for every 100 l. Value on Oath of the Importer. p. 264
- Amber, Coral and Cowries may Draw back the Duties if Exported within Three years after Importation. p. 268
- The Contents of a Piece of Calico. p. 270
- For Settling the Measures of East Country Linen. p. 271
- Alamodes and Lustrings are not to be Imported without Licence from the Commissioners of His Majesties Customs. p. 273
Cap. 15.
- That no Person be admitted to Swear to a Debenture for any Duties to be Drawn back but the true Exporter. p. 387
- For Applying the Duties on Prize Goods to Account of Additional Impositions by 4 & 5 W. & M. cap. 5. p. 390
- Nutmegs, Cinnamon, Cloves, Mace and Tea are not to be Imported without Licence from the Commissioners of His Majesties Customs. p. 335.
7 & 8 W. 3. cap. 10.
- Method for Collecting the Impost Duty on Tobacco Granted by 1 Jac. 2. cap. 4. p. 328
- Iron of and from Ireland discharged from Additional Impositions. p. 336
- Measure and Value of Borelaps. p. 336
Cap. 28.
Certificates for Landing of Wooll to be upon Paper, and not Parchment, and not obliterated or interlined. p. 573
8 & 9. W. 3. cap. 20.
- Lapis Calaminaris 2 s. per Tun. p. 319
- Iron of and from Ireland discharged from Additional Impositions. p. 320
- By 4 & 5 W. & M. cap. 5. p. 259
8 & 9 W. 3. cap. 21.
Foreign Hides of Negro Dress, not to Pay Duty, until made into Leather. p. 415
Cap. 22.
The Contents of a Winchester Bushel, viz. 18 ½ Inches wide throughout, and 8 Inches deep. p. 476.
Cap. 24.
- Ginger to pay Old and New Subsidy, 1 s. per hundred weight each, and no more. p. 503
- Ditto. Whale-Bone cut, prohibited to be imported.
9 & 10 W. 3. Cap. 23.
Ginger to pay, ut supra. p. 452
Penalties and Forfeitures.
12 Car. 2. Cap. 4.
GOods unduly Shipped to be Exported, or Imported and Unladen, without payment of Customs, are forfeited to the King; one Moiety to his Majesty, and the other Moiety to the Seizor. p. 5
Cap. 18.
- Goods imported into, or exported out of English Plantations in other than English Ships, the Master, and three Fourths of the Mariners English, forfeit Ship and Goods. p. 1, 2
- No Alien not Naturalized, to exercise the Occupation of a Merchant or Factor in the Plantations, on forfeiture and loss of his Goods and Chattels. p. 3
- No Goods of Africa, Asia or America, to be Imported in other Ships but such as belong to England, &c. on forfeiture of Ship and Goods. p. 4
- Ships owned, or part-owned by Strangers, shall not carry Goods Coastwise, on forfeiture of Ship and Goods. p. 6.
Cap. 32.
- Persons, &c. exporting Sheep, Wooll, &c. forfeit Goods and Ship, and are lyable to other Penalties; and Master assisting, forfeits [Page 26]Goods and Chattels, and Imprisonment for three Months. p. 110, 112, 113
- Customer of Southampton to keep account of Wooll permitted to be transported from thence to Jersey, Guernsey, Alderney and Sark; and shall not permit more to be transported than is prescribed, on forfeiture of his Place and 100 l. p. 117
- Governours of Jersey and Guernsey, or Deputies, shall not make Licence for greater quantities of Wooll than is limited, on pain to forfeit for every Tod of Wooll so Licensed, 20 l. Ibid.
- Taking more than 12 pence for Licence, forfeits for every penny which shall be taken over and above the said 12 d. Five shillings. p. 118
12 Car. 2. Cap. 34.
Setting or Sowing Tobacco in England, Wales, Guernsey, Jersey, Berwick or Ireland, (except in Physick Gardens) forfeits the Tobacco, or Value, or 40 s. per Rod, and the Goods to be burnt and destroyed. p. 125 to 128
14 Car. 2. Cap. 7.
Raw Hides exported, or intended to be exported, may be seized by Officers of the Customs; and persons exporting Raw Hides, disabled to Trade or Deal in Leather, and forfeit 500 l. p. 140
14 Car. 2. Cap. 11.
- Ships to come up to the Port of their Discharge, and Masters to make a true Entry, on pain of 100 l. p. 210, 211
- Masters or Persons taking charge, suffering Package of Goods to be opened on Board, imbezeled, or put into other Form or Package, after the Ship comes into Port, forfeit 100 l. p. 214, 215
- Persons armed with Club, or any Weapon, affronting, abusing, beating, or wounding Officers of the Customs, or their Assistants, in the due execution of their Office on Board any Ship, or on [Page 27]the Land, shall be committed to Prison by Justice of Peace, till the next Quarter Sessions, and be punished by Fine not exceeding 100 l. and not be discharged but by order of the Exchequer. p. 217, 218
- Wharfingers or their Servants Landing or Shipping any Goods, without the Presence, or notice given to one of his Majesties Officers, forfeit 100 l. ib.
- If any Goods shall be taken into any Lighter or Boat to be carryed Aboard any Ship outwards bound for Parts beyond the Seas, or taken in, from, or out of any Ship inwards from Foreign Parts, without a Warrant, and Presence of one or more Officers, the Boat forfeited; and the Master of the Ship inward bound consenting, shall forfeit the value of the Goods so unshipped. p. 219
- Carman, Porter, Waterman, or other Person, assisting in taking up, or Shipping off such Goods, may by Justice of Peace be committed to Goal till he finds Sureties, &c. to lye in Goal two Months, and pay 5 l. to the Sheriff for his Majesties use, &c. p. 220
- Goods Landed from Port to Port without Warrant or Sufferance, shall be forfeited and lost; Cocquet to be taken out, and Bond to be Entred into for Coast Goods. p. 220, 221
- Officer Granting a False Certificate shall lose his Imployment, forfeit 50 l. and suffer one years Imprisonment. p. 221
- Goods Exported or Secretly Conveyed on Board before Custom paid, and shall escape the discovery thereof by the Officers, Owners, &c. forfeit double the Rated Value of the Goods, except Coals, which is to pay double Custom. p. 222, 223
- Goods carried by Land to or from Scotland, to be Entred and Custom paid at Berwick or Carlisle, [Page 28]on forfeiture and loss of such Goods, or the value thereof. p. 225
- Seizures not effectually prosecuted, other Officers may prosecute and have the benefit. p. 230
- Officer Receiving Bribes, or Conniving at false Entries, to Defraud His Majesty of His Customs, forfeits 100 l. and is incapable of Imployment under the King. ib.
- Merchants giving such Bribe forfeit 50 l. p. 231
- Packet Boats (unless allowed by the Officers appointed to manage His Majesties Customs) shall not Import or Export Merchandize, on penalty of 100 l to be paid by the Master, with loss of his Place, and such Goods forfeited and lost. p. 232
- Sundry Goods prohibited to be Imported from the Netherlands or Germany in any Ship or Vessel whatsoever, upon any pretence whatsoever, on forfeiture of Ship and Goods. p. 233
- French Ships landing or taking aboard Goods or Passengers, without payment of Customs and Imposition of 5 s per Tun, and shall afterwards return, shall not only pay Duty formerly due, but forfeit 10 l. ib.
- Pilot, &c. which shall go out and bring any Goods from on board such Vessel, to pay the Tunnage Duty, and forfeit 40 l. p. 234
- One moiety of all the forfeitures by this Act shall be to the King, the other to the Informer. p. 237, 238
- If any person Imployed in His Majesties Customs shall demand or take any other or greater Sum of Money than by Law is due, or neglect or refuse to make Repayments and Allowances which shall be due, or shall not after notice given give out and execute his Warrant, shall be lyable to double Costs and Damages. p. 239
14 Car. 2. c. 13.
- Persons who shall sell or offer to sale any Foreign Bone Lace, Cut Work, Imbroidery, &c. [Page 29]forfeit for every Offence 50 l. and the Goods.
- Persons Importing such Bone Lace, &c. forfeit for every Offence 100 l. and the Goods. p. 268, 269
Cap. 18.
- Wooll, Woollen Yarn, scrued or pressed into any Sack or Cask, and laid near the Sea Coast, with intention to be Exported out of England or Ireland, shall be forfeited and lost, or the value thereof. p. 310, 311
- Tobacco Pipe Clay shall not be Exported or Carried out of England, or Ireland, or Wales into Scotland, or into any Foreign Parts out of the Kingdoms or Dominion aforesaid, on penalty of 3 s. for every pound weight. p. 311
Cap. 19.
Foreign Wooll Cards prohibited to be Imported, on forfeiture of the Goods or Value. p 316
15 Car. 2. c. 7.
- No European Commodities shall be Imported into any the Kings Plantations in Asia, Africa or America, but what shall have been shipt in England, &c. and in English Built Ships, &c. and carried directly thence to the Plantations, on pain to lose the same, and also the Ship. p. 71
- Officers of the Customs that give Warrant for, or suffer any of the Enumerated Plantation Goods to be carried into any other Countrey till put on Shore in England, &c. shall lose their Place, and the value of such Goods p. 75
- No Fresh Herring, Codd or Haddock, Coal-Fish or Gul-Fish, shall be Imported but in Vessels English built, or Ships made Free, and Caught in such Vessels, on pain to forfeit such Fish, and the Vessel in which it is Imported. p. 79
- Setting or Sowing Tobacco in England, forfeits 10 l for every Rod of Ground. p. 81
- Persons resisting shall be committed to Coal, &c. p. 82
18 Car. 2. cap. 2.
- Importation of Cattle Dead or Alive to be a Common Nusance. p. 51
- If any Great Cattle, Sheep or Swine, Beef, Pork or Bacon, shall be Imported or brought from beyond the Seas (except for necessary Provisions of the Vessel in which it shall be brought) any Parish Officer may Seize, &c. one half to the Poor of the Parish where Seized, the other half to him that shall Seize. p. 52, 53
- If any Ling, Herring, Cod or Pilchard, Fresh or Salted, &c. taken by Foreigners, be Imported or Exposed to Sale, any person may Seize them; one half to the use of the Poor of the Parish where Seized, the other to his own use. p. 53
20 Car. 2. cap. 7.
- Ship or Vessel Importing Cattle, &c. shall be Forfeited and Disposed of, as aforesaid. p. 59
- Persons evading the Seizure, being Prosecuted, shall Incur the Penalty of Praemunire, by 16 Ric. 2. p. 63
22 & 23 Car. 2. cap. 26.
Every Ship that shall take on Board any of the Enumerated Plantation Commodities, until Bond given, or Certificate produced from the Officers of some Custom-house in England, &c. that such Bond hath been given there, or which shall carry the said Goods to any place, contrary to the tenour of such Bond, shall be Forfeited with all her Furniture and Lading, &c. p. 290
32 Car. 2. cap. 2.
- No Mutton or Lamb shall be Imported from Ireland or any Foreign parts.
- No Butter or Cheese shall be Imported from Ireland into this Kingdom. Subject to like Seizures and Penalties, as by 18 Car. 2. c. 2. and 20 Car. 2. c. 7. p. 9, 10
- English Cattle Driven or Mixt with Irish Cattle shall be deemed Irish, and be subject to like Forfeitures as if they were Irish. p. 11
1 Jac. 2. cap. 3.
- Wines Landed without Payment of Impost Duty, or Security given for the same, are Forfeited. p. 14
- And the Importer liable to Pay the said Duty. p. 15
Cap. 8.
Gunpowder, Arms and Ammunition, or Utensils of War, Prohibited to be Imported, on Forfeiture of the Goods, and Treble the Value. p. 68
Cap. 18.
Duty on Foreign Ships payable to the Chest of Chatham and the Trinity House, may be Recovered, as by 12 Car. 2. cap. 4. p. 134
1 W. & M. cap. 22.
Persons Shipping out Strong Ale, Strong Beer, Cyder, &c. to be spent beyond the Seas, and shall suffer the same to be unladen, or put into any other Ship, Forfeit 50 l. for every Cask so unduly Landed. p. 385
Cap. 32.
- Owners of Wooll not making due Entries at the Port from whence it shall be intended to be Conveyed, &c. Forfeit the Wooll, Horses, Carts, &c. and shall suffer as by former Laws now in force. p. 458
- Officers not observing the Directions of this Act, shall be adjudged Abettors of the Transportation, and suffer the Penalties in the Statutes of the 12 and 14 Years of Car. 2. against Transportation of Wooll. p. 459.
- Persons Transporting Wooll from Guernsey, Jersey, Alderney and Sark, incur former Penalties, Forfeit 20 l. per Tod, as also the Wooll, and uncapable of future Grant. p. 465
2 W. & M. cap. 14.
- The same Rules and Advantages, Penalties and Forfeitures for Collecting the Impost Duties [Page 32]Granted by this Act, as are mentioned and expressed in 12 Car. 2. cap. 4. for a Subsidy of Tunnage and Poundage. p. 213
- The like Rules, &c. for Collecting the Additional Impositions Granted by 4 & 5 W. & M. cap. 5. p. 266
4 & 5 W. & M. cap. 10.
Foreign Buttons Imported, Bartered, Sold or Exchanged, Forfeited: And persons Importing, &c. liable to such other Pains, Penalties and Forfeitures as are mentioned in 14 Car. 2. c. 13. p. 323
Cap. 15.
- Insurance given or taken for Running Prohibited or Uncustomed Goods, Forfeits 500 l. p. 388
- To be Recovered as by 8 & 9 [...]. 3. p. 661, 662
5 & 6 W & M. cap. 7.
Salt Exported for which the Duty of Excise shall have been repaid, If the same shall by Fraud or otherwise be Landed in England before the Duty be again paid as at first Importation, persons so offending Forfeit double the value of such Salt so Landed, &c. p. 129, 130
5 & 6 W. & M. cap. 20.
Lustrings and Alamodes Imported after 15 May, 1694. and not Sealed and Marked, shall be Forfeited, and the Importers or Possessors subject to the Penalty of 500 l. by the Act for Prohibiting all Trade and Commerce with France. p. 373
Cap. 24.
Defensible Ships, if altered and made less Defensible than they were at first Building, such Ship with all her Guns, &c. shall be Forfeited and Lost. p. 449
6 & 7 W. 3. cap. 17.
- No Person shall Transport any Molten Silver, but what shall be first Marked at Goldsmiths hall, &c. Officers of the Customs may Seize. p 434
- [Page 33]Bullion Seized on Shipboard, if questioned whether English or Foreign, the proof lies on the Owner that the same is Foreign. p. 440
Cap. 18.
If any Foreign Imported Glass shall be Landed out of any Ship from beyond the Seas, before due Entry be made thereof in the Custom-house, &c. the same, or value thereof shall be Forfeited and Lost. p. 448
7 & 8 W. 3. cap. 19.
- After the last day of March, 1696. No person shall Ship any Molten Silver or Bullion, without a Certificate from the Court of Lord Mayor and Aldermen of London to the Commissioners of the Cnstoms, before any Cocquet be granted for Exporting such Bullion.
- Officers of the Customs, or other person, may Seize any Bullion unduly Shipt, as Forfeited; and the Owners Forfeit double the value, one moiety to the King, and the other to such person that shall Sue for the same. p. 460, 461
7 & 8 W. 3. c. 19.
Officers of the Customs granting a Cocquet for Exporting of any Bullion, otherwise than according to the Direction of this Act, forfeit 200 l. and uncapable of any Office of Trust. p. 462
7 & 8 W. 3. c. 20.
- Additional Duty on all French Goods and Merchandize shall be Collected and Paid according to the same Rules, and under such Penalties and Forfeitures, as are mentioned and expressed in 12 Car. 2. c. 4. or any other Law now in Force. p. 469, 470
- Frames and Engins for Making and Knitting of Worsted and Silk Stockings prohibited to be Exported beyond the Seas, on pain that the persons Offending forfeit. such Frames, if put on board any Ship for Exportation, and also the Sum of 40 l. for such Frame. p. 471
7 & 8 W. 3. c. 21.
If any person shall Vouch any one for a Land Man who shall afterwards be proved to be a Seaman, he forfeits 20 l. p. 490
Cap. 22.
- After 25 March, 1698 no Goods or Merchandize shall be Imported into, or Exported out of English Plantations, or shall be laden or carried from one Port or Place in the said Plantations to any other Port or Place in the same, or to England, Wales or Berwick, in any Ship or Bottom but in English Shipping and Navigation (except Prize Ships Condemned in England, &c.) on pain of Forfeiture of Ship and Goods. p. 496
- Except also, for Three years, Foreign built Ships Imployed in bringing Naval Stores for the Kings Service from his Majesties Plantations, and whereof the Property doth belong to English Men. p. 497
- Ships in the Plantations subject to the Rules, Penalties and Forfeitures of 14 Car. 2. c. 11.
- Penalties and Forfeitures not in this Act particularly disposed of, shall be one third part to the King, one third part to the Governour of the Plantation, and the other third part to the person who shall sue. p. 502
- If any person shall Counterfeit, Rase or Falsifie any Cocquet, Certificate, Return or Permit for any Vessel or Goods, or shall knowingly or willingly make use thereof, such person shall forfeit 500 l. And the Certificate, &c. shall be invalid. p. 504
- After 1 December, 1696 It shall not be lawful, on any pretence whatsoever, to put on Shore in the Kingdom of Scotland or Ireland any Merchandize of the Growth or Production of any His Majesties Plantations, unless the same have been first landed in England, Wales or Berwick, and paid the Rates and Duties wherewith they [Page 35]are Chargeable, under penalty of forfeiture of Ship and Goods, three fourths to the King, the other fourth to him that shall sue. p. 507
- A Proviso for Ships Disabled that may be driven into any Port of Ireland by stress of Weather. p. 508
7 & 8 W. 3. c. 27.
Person in Office or Place of Trust that shall neglect or refuse to subscribe the Association at the times appointed, shall be, ipso facto, Adjudged Incapable, and Disabled to Occupy or Enjoy his Office or Imployment, or any profit appertaining thereto, and every such Office or Imployment shall be void. p. 557, 558
Cap. 28.
- After 1 May, 1696. No Wooll, Woollfels, &c. shall be carried by Land to or from any places in the Counties next adjoyning to the Kingdom of Scotland, or within Five Miles of the Sea-Coast, but between Sun Rising and Sun Setting, under penalty of forfeiture of the said Commodities, and the Horses and Carriages Imployed in Carrying the same. p. 574
- And no Ship shall Export the same to any Port beyond the Seas, under forfeiture of the Vessel and treble the value thereof, with treble Costs of Suit. ibid.
- Inhabitants of Hundred or Place exempt, next adjoyning to the Kingdom of Scotland, or to the Sea Coasts, out of, or through which any of the said Commodities shall be carried or exported, shall Forfeit 20 l. if the Wooll so carried be under 10 l. value, if above, then treble the value and treble Costs, to be Assessed and Levied according to 27 Eliz.
- Persons Aiding, Abetting or Assisting in carrying or exporting any of the said Commodities out of this Realm (being legally Convicted thereof) shall suffer three years Imprisonment, and the Owner of the said Wooll, &c. and Assistants shall [Page 36]answer treble the value Assessed upon such Inhabitants. p. 576
8 & 9 W. 3. c. 23.
Seamen who are obliged to pay 6 d. per mensem out of their Salaries and Wages, that shall upon Summons wilfully refuse to appear, and give a plain discovery upon Oath to the persons Impowered to examine them, shall Forfeit 10 l. to the uses mentioned in 7 & 8 W. 3. c. 21. p. 487
Cap. 24.
- All and every the Clauses, Powers, Directions, Penalties, Forfeitures, Matter and Things whatsoever, contained in the Act of Tunnage and Poundage 12 Car. 2. c. 4. or in the 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 Tunnage and Poundage thereby Granting, shall be applied, practised and put in Execution for the Raising, Levying, Securing, Collecting, Answering and Paying the further Subsidy of Tunnage and Poundage granted by this Act. p. 499, 500
- Any person after 1 May, 1697. that shall Import or Bring into this Kingdom any Cut Whale Bone, other than in Fins only, Forfeits the Goods, and double the Value. p. 504
8 & 9 W. 3. c. 36.
- Whosoever shall Import any Foreign Alamodes, or Lustrings into England, &c. without paying Customs due for the same, or shall Import any Alamodes or Lustrings prohibited by Law, or undertake or agree to deliver any such Goods or Merchandize, or shall pay any Money, Praemium, or Reward, for Insuring or Conveying such Goods, or knowingly receive the same into his or her House, Custody or Possession; such Person may be prosecuted for the Penalty of 500 l. imposed by 4 & 5 W. & M. c. 15. p. 660, 661
- [Page 37]Black Alamodes and Lustrings wheresoever made, which shall be found in the possession of any Person, not Marked and Sealed by the Custom-house, or by the Royal Lustring Company, shall be forfeited; and the Person in whose Custody they are found, shall incur the Penalties relating to Alamodes and Lustrings, in an Act made 6 & 7 W. 3. (Cap. 18. p. 470.) p. 662
- No Alamodes and Lustrings that after 10 Apr. 1697. shall be seized and forfeited, shall be used in England, but shall be Exported again; and Security to be given to that effect. p. 663
- On Exportation of Foreign Lustrings or Alamodes, the Exporter shall not be intituled to receive, draw back, or be repaid the Customs or Impositions, paid or secured at Importation, or any part thereof. p. 664
9 & 10 W. 3. c. 9.
- Foreign Bone-lace, &c. prohibited to be Imported or sold, forfeiture of the Goods and 20 s. per Yard. p. 73
- Importation after 25 March 1698. Sale or Barter after 24 Dec. 1698. declared to be a Common Nusance. p. 73.
- May be seized, and the Offenders prosecuted by any person whatsoever. p. 73
- See the Act at Large.
Cap. 14.
- Coals or Culm imported, shall pay or secure the Duty before Bulk of the Ship, in which they are brought, shall be broken, &c. on penalty of forfeiture of such Coals and Culm, and also of the Ship. p. 343, 344
- Coals or Culm concealed, forfeit 10 s. per Chaldron. p. 346
Cap. 23.
All Clauses, Powers, &c. contained in the Act of Tunnage and Poundage, 12 Car. 2. c. 4. for paying the Subsidy thereby granted, shall be applyed, &c. for Collecting the further Subsidy by [Page 38]this Act, (Vide 8 & 9 W. 3. c. 24. p. 499) p. 452, 453
Cap. 26.
All Goods and Merchandize brought from Africa, which shall be Unladen or Landed before Entry made and signed, and Oath of the true and real value thereof made, and the Duty paid, shall be forfeited, or the Value thereof. p. 513
9 & 10 W. 3. c. 26.
- Every Ship which contrary to this Act, shall Sail from England or the Plantations, to the Coast of Africa without being duly Entred, Oath made, and Bond given, as directed, shall be forfeited, or the Value thereof. And all Goods and Merchandize shipped from England, or the Plantations, for the Coast of Africa, as aforesaid, contrary to this Act, before due Entry made thereof, and of the Value, and the Duties paid for the same, shall be forfeited, or the Value thereof. p. 513
- And every Ship, and all the Goods and Merchandize therein, belonging to his Majesties Subjects, sailing from any other part than from England or the Plantations of America, to the Coast of Africa, as aforesaid, shall be forfeited. p. 514
9 & 10 W 3. c. 40.
- Owners of Wooll shorn, housed or lodged within 10 miles of the Sea-side in Kent and Sussex, shall give an account in Writing, three days after shearing, of the number of Fleeces, and where housed or lodged, to the next adjoyning Port, or Officer of the Customs; and the like notice before the removing thereof, and the Name and Abode of the Persons to whom disposed, and where intended to be carryed, and shall take a Certificate from the Officer of such Entry (paying 6 d. and no more for each Certificate) on forfeiture of the Wooll not Entred, or otherwise disposed of, and a Penalty of 3 s. [Page 39]per pound for such Wooll, as if it had been actually Transported. p. 666
- No Person residing within 15 miles of the Sea in Kent or Sussex, shall buy any Wooll before they enter into Bond to the King, with Sureties, not to sell the said Wooll to any Person within 15 miles of the Sea. And if any Wooll be carrying towards the Sea-side in those Counties, unless Entred, and Security given, the same shall be forfeited, and 3 s. for every pound weight. p. 667
- No Wooll removed from the place where it was first housed after sheering, within 10 miles, as aforesaid, shall be lodged after the first removing within 15 miles of the Sea in these Counties, on pain of Forfeiture, if found; but if carried away, then the Owner to forfeit 3 s. per pound weight. Ibid.
9 & 10 w. 3. cap. 26.
No Governor or Deputy Governor of any of His Majesties Plantations in America, or His Majesties Judges in any Courts there, nor any person on behalf of such Governor, &c. shall be a Factor or Agent for the African Company, on Forfeiture of 500 l. p. 519
Cap. 28.
No person shall after 24 June, 1698. Export or Send out of this Kingdom, any outward or inward Box, Case, or Dyal-plate of Gold, Silver, Brass or other Metal, for Clock or Watch, without the Movement in or with every such Box, Case or Dyal-plate, made up fit for use, with the Clock or Watchmakers Name Ingraven thereon, &c. under the penalty of forfeiting every such empty Box, &c. and for every Offence 20 l. p. 540
Cap. 39.
After 24 July, 1698. No Gold or Silver Thread, Lace, Fringe, or other Work made thereof, nor any Thread made of Copper, Brafs, or any inferior Metal, or Wire, or Plate ready wrought [Page 40]for the Covering of Silk or Thread, shall be Imported or Brought into England, wales or Berwick, upon pain of being Forfeited and Burnt. p. 658
Cap. 40.
- After 24 June, 1698. No Fullers Earth or Scouring Clay shall be Exported out of this Kingdom into Ireland, Scotland, or any other Foreign parts, on Forfeiture of 1 s. for every Pound Weight. p. 665
- All persons Laying or Hiding any Wooll within Fifteen Miles of the Sea, and not Entred, such Wooll shall be Seized and Forfeited, and the persons claiming the same shall give Security in the Exchequer (if Cast upon a Tryal) to pay Treble Costs over and above the Penalties and Forfeitures.
- The Forfeitures and Penalties in this Act to be One Third part to the King, the other Two Thirds to the Seizer. p. 668
- Persons Guilty of Transporting Wooll, &c. may be Sued and Prosecuted at any time within Three Years after the Offence committed. p. 669
- Owners of Wooll shorn, laid up, or lodged within Fifteen Miles of the Borders of Scotland, are to give account of their Number of Fleeces, and where Lodged, to persons appointed, pursuant to the Acts of 1 W & M. c. 32. 4 & 5 W & M. c. 24. and 7 & 8 W 3. c. 28. which persons shall give attendance for that purpose, at the several Ports and Market Towns within the foresaid distance, and shall make a true Entry of such Wooll in a Book for that purpose; And the Owners of such Wooll, neglecting or refusing to give such Account, or Removing such Wooll, after Notice given, without Licence, shall Forfeit 3 s. for every Pound weight of such Wooll; and all the Wooll found within the distance aforesaid of the Borders of Scotland, not Entred, shall be Forfeited, One Third to the King, and the other [Page 41]Two Thirds to those who shall Sue for the same. p. 670
- The Hundred of winchelsea in the Cinque Ports, being divided by a Navigable Arm of the Sea, shall be taken as Two distinct Hundreds, in respect to the Forfeitures for Exportation of Wooll. p. 671
9 & 10 W. 3. cap 43.
- No Foreign Silks known by the Name of Alamodes or Lustrings, shall be Imported into this Kingdom but into the Port of London only, and that by Licence from the Commissioners of the Customs, and at Importation to be Marked, Sealed and Registred at the Custom-house Warehouse, on Forfeiture of the Goods and the full Value thereof; and all such Silks which shall be Seized and Forfeited, shall be Sold and Exported (as directed by 8 & 9 w. 3. c. 36. p. 663) p. 696
- Persons fraudulently Importing such Silks, &c. and their Assistants, Forfeit 500 l. p. 699
- Altering or Counterfeiting the Seals or Marks, Forfeit 500 l.
- See the Act at large.
9 & 10 W 3.
- No Company or particular person shall Trade to the East Indies before Security given to His Majesty (to be taken by Commissioners of the Customs) That all the Goods to be Laden by or for them in the Indies, shall be brought (without Breaking Bulk) to some Port of England or Wales, and shall by them be Sold publickly by Inch of Candle, upon their respective Accounts, on pain that the same or the value thereof shall be Forfeited and Lost, one moiety to His Majesty, the other to the Prosecutor. p. 771, 772
- Security to be given (which the Commissioners or proper Officers of the Customs are to take) before Landing of the Goods, for the payment of the Additional Duty of Five per Cent. on East India Goods, as soon as the Goods shall be Sold. [Page 42]And Goods Landed before due Entry and Duty Secured, or without Warrant, shall be Forfeited, one Moiety to His Majesty, the other to the Seizer. p. 779
- The Duty of 1 s. 10 d. per Pound on all Wrought Silks Imported from the East Indies or Persia is to be Levied, Collected and Paid to the Use of His Majesty, by such Rules and Methods, and under such Penalties and Forfeitures, as any other Duties upon Silks Imported by the Act of Tunnage and Poundage made in 12 Car. 2. c. 4. or by any other Subsequent Act for Continuing the same, or by any other Law now in Force relating to the Customs. p. 782
Cap 45.
If any Whale Fins or Scotch Linen shall be landed or put on Shore out of any Ship or Vessel, before due Entry made, and Duties paid or secured, or without a Warrant, such Goods unduly landed shall be Forfeited and Lost, one Moiety to the King, the other to the Seizer. p. 802
An ABSTRACT of certain Impositions upon all East India Goods and Manufactures, &c. by 2 W. & M. Anno 1690.
| A. | l. | s. | d. |
|---|---|---|---|
| ALLOM, for every Hundred, weight, qt. 112 l. | 00 | 02 | 06 |
| Almonds, for every 100 l. Value, Grocery. | 10 | 00 | 00 |
| Annis-seeds, for every 100 l. Value, Grocery. | 10 | 00 | 00 |
| Anvils Wrought, the Hundred Weight, qt. 112 l. | 00 | 09 | 03 |
| Ashes, voc. Pot-ashes, the Barrel, qt. 200 Weight nete, | 00 | 08 | 00 |
| B. | |||
| Backs for Chimneys small, each | 00 | 01 | 02 |
| Backs for Chimneys large, each | 00 | 02 | 04 |
| Barilla, vide Saphora, | |||
| Beaver Wooll cut or comb'd, (except Wooll comb'd in Russia, and Imported from thence in English Ships) the pound weight | 00 | 15 | 00 |
| Boards, voc. Deal Boards, or other Timber Boards, &c. (except from Ireland) the 100 l. Value, | 10 | 00 | 00 |
| Box Wood, and other Wood (except from Ireland) the 100 l. Value, | 10 | 00 | 00 |
| Brass Wire, the Hundred weight, qt. 112 l. | 00 | 15 | 00 |
| Brimstone, the Hundred weight, qt. 112 l. | 00 | 04 | 08 |
| C. | |||
| Cable Yarn, the Hundred weight, qt. 112 l. | 00 | 05 | 00 |
| Callicoes, and all other Indian Linnen, Wrought Silks, and other Manufactures of India and China (except Indico) the Hundred pound Value, | 20 | 00 | 00 |
| Candles of Tallow, the Hundred weight, qt. 112 l. | 00 | 10 | 00 |
| Chimney Backs, vide Backs for Chimneys, ut supra. | |||
| Cole-seed, Hemp-seed, and Rapeseed, the Last. | 04 | 00 | 00 |
| Copper Wire, the Hundred weight, qt. 112 l. | 00 | 15 | 00 |
| Corants, the 100 l. Value, (vide Grocery) | 05 | 00 | 00 |
| Cordage, ready wrought, the Hundred weight, qt. 112 l. | 00 | 05 | 00 |
| D. | |||
| Dates, the Hundred weight, qt. 112 l. (vide Grocery) | 00 | 12 | 00 |
| Deal Boards, or other Timber Boards, &c. 100 l Value, | 10 | 00 | 00 |
| Drinking Glasses, for every 20 s. Value, | 00 | 03 | 00 |
| Drugs, the Hundred pound val. | 10 | 00 | 00 |
| E. | |||
| Earthen Ware, not mentioned in the Book of Rates, for every Twenty Shillings value, | 00 | 02 | 06 |
| F. | |||
| Figgs, vide Grocery. | |||
| Frying Pans, the Hundred weight, qt. 112 l. | 00 | 04 | 00 |
| G. | |||
| Glass viz. Drinking Glasses, and other Glass, and all Manufactures of Glass (except Rhenish and Muscovia Window-glass) for Twenty shillings value, | 00 | 03 | 00 |
| Ginger, vide Grocery. | |||
| Grocery Wares and Drugs, other than Pepper, Licoris, Corants, which are particularly charged, and also except Sugar, Tobacco, and Spicery, the Hundred pound value, | 10 | 00 | 00 |
| By 4 & 5 W. & M. Altered as to Corants, which are to pay but 2½ per Cent. and Raisons, which are to pay but 5 per Cent. | |||
| H. | |||
| Hempseed Oyl, the Tun, | 08 | 00 | 00 |
| Hempseed, the Last, | 04 | 00 | 00 |
| Hopps, the Hundred weight, qt. 112 l. | 01 | 00 | 00 |
| I. | |||
| Iron, Wrought or Unwrought, or Cast (except Bushel Iron) Imported in English built Ships, the Master and Three fourths of the Mariners English, the Ton, | 01 | 03 | 00 |
| Ditto, Imported in other Ships, | 01 | 13 | 00 |
| Iron Kettle, each, | 00 | 01 | 03 |
| Iron Pots, each, | 00 | 01 | 03 |
| Iron Wire, of all sorts (except) Card Wire and all sorts of Iron Wire, smaller than the sorts called Finefine, and Superfine; and all Iron Wire Wares,) which sorts of Iron Wire may lawfully be Imported during this Act, for every Hundred weight, qt. 112 l. | 01 | 02 | 06 |
| Iron Slit, or Hammer'd into Rods, called Rod Iron, the Hundred weight, qt. 112 l. | 00 | 05 | 00 |
| Iron Wares, the Hundred weight, qt. 112 l. | 00 | 05 | 00 |
| Iron Harness Plates, double, | 00 | 01 | 04 |
| Iron, less than ¾ Inch square, the Hundred weight, qt. 112 l. | 00 | 05 | 00 |
| Juice of Licoris, the Pound, | 00 | 01 | 00 |
| L. | |||
| Latten Wire, the Hundred weight, qt. 112 l. | 00 | 15 | 00 |
| Licoris, the Hundred weight, qt. 112 l. | 00 | 18 | 08 |
| Licoris Juice, vide Juice of Licoris. | |||
| Licoris Powder, the Hundred weight, qt. 112 l. | 01 | 17 | 04 |
| Linen from any parts, from whence the same may be by Law imported (other than Linen Cloth of the Manufacture of the Spanish Netherlands, or of the Ʋnited Provinces, not exceeding an English Ell, and half quarter in breadth) to pay a Moiety over and above what is already imposed upon the same in the Book of Rates. | |||
| Linen Cloth, of the Manufacture of the Spanish Netherlands, or of the Ʋnited Provinces, of the breadth of Two Ells or upwards, and under Three Ells, as much more as what the same is charged with in the Book of Rates. | |||
| And of the breadth of three Ells or upwards, treble as much as what the same is charged in the Book of Rates. | |||
| M. | |||
| Molosses, imported from any other place than the English Plantations in America, the Hundred weight, qt. 112 l. | 00 | 08 | 00 |
| O. | |||
| Oyl of Hemp, Rape, or other Seed Oyl, the Ton, | 08 | 00 | 00 |
| Oyl of Olive, the Ton, | 04 | 00 | 00 |
| P. | |||
| Paper, viz. Blew, Demy and Painted Paper, the Ream, | 00 | 01 | 06 |
| Brown Paper, the Bundle, | 00 | 00 | 02 |
| Royal Paper, the Ream, | 00 | 02 | 00 |
| Ordinary Printing and Copy Paper, 20 Ream, | 00 | 04 | 06 |
| All other Paper, as much as what the same is charged with in the Book of Rates, | |||
| Pepper, the Hundred Weight, qt. 112 l. | 01 | 08 | 00 |
| Whereof One third part to be paid down, and Bond to be given for payment of the Residue at Twelve Months, or Discount at the Rate of 10 per Cent. on paying down the whole Duty. | |||
| Pipe Staves, the Hundred Pound value, | 10 | 00 | 00 |
| Plates Single, White or Black, the Hundred, | 00 | 04 | 04 |
| Plates Double, White or Black, the Hundred, | 00 | 08 | 08 |
| Plates, voc. Harness Plates, of Iron Double, each, | 00 | 01 | 04 |
| Pot Ashes, the Barrel qt. Two Hundred Weight nete, | 00 | 08 | 00 |
| Pots, or Kettles of Iron, each | 00 | 01 | 03 |
| Powder of Licoris, the Hundred Weight, qt. 112 l. | 01 | 17 | 04 |
| R. | |||
| Rape-seed, the Last, | 04 | 00 | 00 |
| Rape-seed Oyl, and other Seed Oyl, the Ton, | 08 | 00 | 00 |
| Rod Iron, the Hundred Weight, qt. 112 l. | 00 | 05 | 00 |
| S. | |||
| Saphora or Barilla, the Hundred weight, qt. 112 l. | 00 | 02 | 06 |
| Silks, viz. Wrought Silks of India and China, the 100 l. val. | 20 | 00 | 00 |
| Ditto from any other place, the 100 l. value, | 10 | 00 | 00 |
| Raw Silks, from China, or the East-Indies, the 100 l. val. | 05 | 00 | 00 |
| Seed Oyl, the Ton, | 08 | 00 | 00 |
| Sope, the Hundred Weight, qt. 112 l. | 00 | 10 | 00 |
| Starch, the Hundred Weight, qt. 112 l. | 01 | 00 | 00 |
| Steel, the Hundred Weight, qt. 112 l. | 00 | 05 | 06 |
| T. | |||
| Tallow, the Hundred Weight, qt. 112 l. | 00 | 05 | 00 |
| Tallow Candles, the Hundred Weight, qt. 112 l. | 00 | 10 | 00 |
| Timber, Timber Boards, &c. vide Deal Boards. | |||
| Tin, the Hundred Weight, qt. 112 l. | 01 | 10 | 00 |
| W. | |||
| Wainscot and other Wood, the 100 l. value, | 10 | 00 | 00 |
| Wire of Iron, the Hundred Weight, qt. 112 l. | 01 | 02 | 06 |
| Steel Wire, the Hundred Weight, qt. 112 l. | 00 | 14 | 00 |
| Latten, Brass and Copper Wire, the Hundred Weight, qt. 112 l. | 00 | 15 | 00 |
| Y. | |||
| Yarn, called Cable Yarn, the Hundred Weight, qt. 112 l. | 00 | 05 | 00 |
Yarn of Flax or Hemp (other than Cable Yarn) to pay as much as what is now charged thereupon in the Book of Rates.
Note, Where any Duties upon Goods and Merchandize, Granted by the said Act, are to be Levied according to the Value of the same, where such Goods or Merchandizes are particularly Rated in the Book of Rates, the Value shall be understood and taken according to such Rates. And where they are not particularly rated, the Value shall be taken by, and according to the Oath of the Importer, and not otherwise; the Duties imposed by the said Act, not to be reckoned into the Value of the same.
The Importer may give Security not exceeding Twelve Months (where the same is not otherwise limited) from the Importation, for payment of the Duties aforesaid, by Four Quarterly payments, or be abated upon payment of Ready Money, at the Rate of 10 l. per Cent. for a Year; which by an Equation is 6¼ per Cent.
And if the Goods and Merchandize to be Imported, as aforesaid, be again Exported within Twelve Months after the Importation, the Whole Duty to be repaid, or the Security vacated, as to what shall be so Exported.
The several Duties and Impositions above mentioned, are to be Raised, Levied, Collected and Paid, in the same Manner and Form, with such Advantages, and by such Rules, Means and Ways, and under such Penalties and Forfeitures as are mentioned and expressed in the Act of Tonnage and Poundage, and the Rules and Orders thereunto annexed.
Note, That by the 8 & 9 W. 3. cap. 34. After the 10th May, 1697. till 1 Aug. 1706. The Subsidy to be Received for all Drugs Imported directly from the place of their Growth in English built Ships, shall be according to the full value of [Page 50]the respective Species Enumerated in the Book of Rates.
And for all Drugs otherwise Imported Treble such full Value.
Proviso, that nothing by the said Act shall Extend to the laying a further Duty on any sort of Drugs used in Dying. p. 650.
An ABSTRACT of certain Additional Impositions upon several Goods and Merchandizes, by Virtue of an Act of Parliament made in the Fourth and Fifth Year of Their Majesties Reign, over and above all Impositions, Duties and Charges already Imposed upon the same, in the Book of Rates, or otherwise.
| A. | l. | s. | d. |
| AMber-Beads, for every hundred pounds value, | 20 | 00 | 0 |
| Amber rough, for every hundred pounds value, | 10 | 00 | 0 |
| Amber-Oyl, for every hundred pounds value, | 10 | 00 | 0 |
| Anchovies, the little Barrel, not exceeding 16 l. weight of Fish, for every hundred pounds value, | 05 | 00 | 0 |
| Ashes, called wood, Weed, or Sopeashes, the Last, | 00 | 06 | 0 |
| B. | |||
| Barbers Aprons, or Cheeks, the Piece, | 00 | 00 | 8 |
| Battery, Bashroons, or Kettles, for every hundred weight, | 00 | 05 | 0 |
| Metal prepared for Battery, for every hundred weight, | 00 | 05 | 0 |
| Books unbound, for every hundred weight, | 00 | 04 | 0 |
| Black, voc. Lamp Black, for every hundred pounds value, | 20 | 00 | 0 |
| Boultel-Reins, for every hundred pounds value, | 10 | 00 | 0 |
| Bracelets, or Necklaces of Glass, for every Groce, | 00 | 02 | 6 |
| Brass wrought, for every hundred pounds value, | 05 | 00 | 0 |
| Buckrams, for every hundred pounds value, | 05 | 00 | 0 |
| Buttons of Hair, for every hundred pounds value, | 10 | 00 | 0 |
| Bristles drest, or undrest, for every hundred pounds value, | 05 | 00 | 0 |
| Bacon, for every pound, | 00 | 00 | 4 |
| C. | |||
| Calve-skins, for every hundred pounds value, | 05 | 00 | 0 |
| Carpets, for every hundred pounds value, | 05 | 00 | 0 |
| Catlings and Lutestrings, for every Groce, | 00 | 01 | 6 |
| Coals Scotch, for every hundred pounds value, | 05 | 00 | 0 |
| Canes, called Walking-Canes, for every thousand, | 01 | 05 | 0 |
| Canes, called Rattans, for every thousand, | 00 | 05 | 0 |
| Copper, called Rose-brick, Copper Coin, and all Cast Copper, for every hundred weight, | 00 | 07 | 6 |
| Copper, part wrought, as Plates, Bars, or raised, for every hundred weight, | 00 | 12 | 6 |
| Copper, fully wrought, for every hundred weight, | 00 | 17 | 6 |
| Coral Beads, and all polished Coral, for every hundred pounds value, | 20 | 00 | 0 |
| Cotton unmixt, Manufactures (except Dimity) not brought from East India, or China) for every hundred pounds value, | 05 | 00 | 0 |
| Couries, for every hundred pounds value, | 10 | 00 | 0 |
| D. | |||
| Diamonds, vide Jewels. | |||
| Dornix, vide Tapistry. | |||
| E. | |||
| Elephants Teeth, for every hundred pounds value, | 10 | 00 | 0 |
| F. | |||
| Flax rough, for every hundred pounds value, | 05 | 00 | 0 |
| Flax drest, for every hundred pounds value, | 15 | 00 | 0 |
| Flannel, for every Yard, | 00 | 00 | 2 |
| Frize, for every Yard, | 00 | 00 | 3½ |
| Furrs, for every hundred pounds value, | 05 | 00 | 0 |
| G. | |||
| Gold and Silver Thread, and Wire counterfeit, for every hundred pounds value, | 05 | 00 | 0 |
| Goats-Hair, called Carmenia-Wool, for every pound, | 00 | 00 | 4 |
| Goats-Hair of any other sort, for every pound, | 00 | 00 | 2 |
| H. | |||
| Hides (except Buff and Losh) drest or undrest, of all sorts, for every hundred pounds value, | 05 | 00 | 0 |
| Hides, called Buff-Hides, the Hide, | 00 | 02 | 0 |
| Hides, called Losh-Hides, the Hide, | 00 | 01 | 0 |
| Hemp rough, for every hundred pounds value, | 05 | 00 | 0 |
| I. | |||
| Jewels, Diamonds, Pearls, Rubies, Fmeralds, and of all other sorts, for every hundred pounds value, per Oath of the Importer, in lieu of all Duties, | 01 | 00 | 0 |
| Indico, of Foreign Plantations, the pound, | 00 | 00 | 4 |
| Indico, of English Plantations, the pound, | 00 | 00 | 2 |
| Incle unwrought, one Moiety more than is now paid for the same. | |||
| L. | |||
| Lattin shaven, Black Lattin, and round Bottoms, for every hundred pounds value, | 10 | 00 | 0 |
| Leather of all sorts, for every hundred pounds value, | 05 | 00 | 0 |
| Lime, or Lemmon-Juyce, for every hundred pounds value, | 20 | 00 | 0 |
| Litmus, for every hundred pounds value, | 05 | 00 | 0 |
| Lapis Calaminaris, for every Ton exported, | 01 | 00 | 0 |
| Alter'd by 7 & 8 W. 3. and to pay only 2 s. per Ton. | |||
| M. | |||
| Madder, for every hundred pounds value, | 05 | 00 | 0 |
| O. | |||
| Orchal, for every hundred pounds value, | 05 | 00 | 0 |
| P. | |||
| Pintadoes, or Callico Cubbord-Cloths (not brought from India or China) for every hundred pounds value, | 05 | 00 | 0 |
| Pitch (not English or Scotch, or of Plantations to either belonging) one Moiety more than the same is charged with in the Book of Rates. | |||
| Plate-Silver, gilt or ungilt, for every hundred pounds value, | 05 | 00 | 0 |
| R. | |||
| Rice, for every hundred pounds value, | 05 | 00 | 0 |
| Rosin (except French) not English or Scotch, or of Plantations to either belonging, for every hun dred pounds value, | 10 | 00 | 0 |
| S. | |||
| Salt (Except such as shall be used in curing Fish) for every weigh, | 00 | 05 | 0 |
| Silk thrown, of all sorts in Gum, for every hundred pounds value, | 05 | 00 | 0 |
| Silk wrought (other than Alamodes and Lustrings) more than is Chargeable by the Book of Rates, or a late Act of Parliament, for Granting to their Majesties certain Impositions, &c. for every pound weight, | 00 | 02 | 0 |
| Silk-Ferret, or Floret, one moiety more than is charged in the Book of Rates. | |||
| Silk, called Alamodes and Lustrings, for every hundred pounds value, | 15 | 00 | 0 |
| Skins, for every hundred pounds value, | 05 | 00 | 0 |
| T. | |||
| Tar (not English or Scotch, or of Plantations to either belonging) one moiety more than the same is charged in the Book of Rates. | |||
| Ticks and Ticking (except Scotch) for every hundred pounds value, | 05 | 00 | 0 |
| Thread Outnel, the Dozen pounds, | 00 | 04 | 0 |
| Tapistry and Dornix (except French or brought from any of the French Kings Dominions) for every hundred pounds value, | 10 | 00 | 0 |
| Tow, for every hundred pounds value, | 05 | 00 | 0 |
| Tiles, called Pan-tiles, the Thousand, | 00 | 08 | 0 |
| W. | |||
| Wood for Dying (except Redwood from Guinea, Drugs and Logwood) for every hundred pounds value, | 05 | 00 | 0 |
| Wax, called Bees Wax, for every hundred pounds value, | 05 | 00 | 0 |
| Wines French, the Ton, | 08 | 00 | 0 |
| Wire Lattin, Brass or Copper, the hundred weight, | 00 | 06 | 6 |
| Upon all French Commodities, except Wines, Brandy, Salt and Vinegar, for every hundred pounds value, | 25 | 00 | 0 |
| For all Goods and Merchandizes not particularly charged in the Book of Rates (except Mum) and such Goods and Merchandizes as are particularly charged by this Act, or an Act of this present Parliament, Intituled, An Act for Granting to Their Majesties certain Impositions, &c.) for every hundred pounds value, | 05 | 00 | 0 |
| For every Gallon of Strong-Water, Aqua Vitae, or Brandy called Single Brandy, before landing, over and above all Duties of Excise and Customs, at any time before the Second Year of Their Majesties Reign | 00 | 02 | 0 |
| And for every Gallon of Double Brandy, as aforesaid, | 00 | 04 | 0 |
These Impositions to be Collected and Paid by such Ways, and under such Penalties, as are appointed by an Act of the Twelfth of King Charles II. Intituled, A Subsidy Granted to the King of Tonnage and Poundage.
These Additional Impositions to be paid by four equal Quarterly Payments, or in case of ready Money, the Importer to be allowed after the rate of 10 per Cent. which amounts to 6¼ nete; and in case of Exportation by English in Twelve Months, or Aliens in Nine Months, the whole to be drawn back, or Security vacated.
Except Brandy, for which, upon Exportation, the aforesaid Duty shall not be repaid.
And Amber-beads, Amber rough, Coral-beads, and rough Coral, and all Cowries, to have three Years time for Exportation.
Brandy Imported after the 25th of April, 1693. in Cask, less that 60 Gallons, liable to forfeiture, one half to the King, and the other to him or them who shall Inform or Sue for the same.
Currants and Raisons of all sorts, to pay (during the continuance of an Act, for Granting to Their Majesties certain Impositions, &c. at Christmas, 1690.) but half the Duty chargeable by the said Act, for what shall be Imported after the 25th of March, 1693.
During the Act for granting to Their Majesties certain Impositions, &c. no Piece of Callico, after the 1st of March, 1692. of the breadth of 1¼ Yard or under, shall exceed in length 10 Yards, and no Piece of Callico above that breadth shall exceed 6 Yards.
And if any Piece of Callico shall exceed those lengths, the same shall be rated according to the respective lengths of 10 Yards and 6 Yards, and pay all Duties accordingly.
All Linen of Prussia, Polonia, or any part of the East-Countrey (except Russia) above the breadth of ⅞ of a Yard, shall be deemed as broad Germany, and pay all Duties accordingly, during the last mentioned Act, and all whited Hinderlands from the same Countreys, shall be deemed as narrow East-Countrey Linen, and pay all [Page 58]Duties accordingly, during the last mentioned Act.
Licence to be given by the Commissioners of the Customs for the Importation of all Alamodes and Lustrings, the Importer giving notice of his intention of lading the said Goods, in what Ship, and what Quantities, in what Package, and the Marks and Numbers; Forfeiture in case of Failure, one half to Their Majesties, and the other to him or them who shall inform or sue for the same.
That these Additional Duties do not extend to affect any Foreign Naval Stores contracted for with the Navy-board before the First of January, 1692. so they have a Certificate from the Commissioners of the Navy, and make Oath before the Commissioners of the Customs of the truth of the said Contract, that they will deliver the said Goods accordingly into Their Majesties Stores.
All Duties Collected on Prize-Goods to be accounted with the Goods chargeable by this Act.
Several Additional Duties upon Coffee, Tea, Chocolate and Spices, towards satisfaction of the Debt due for Transport Service for the Reduction of Ireland, viz.
| By 6 & 7 W. 3. c. 7. | l. | s. | d. |
| COffee the Hundred Weight | 02 | 16 | 0 |
| Cocoa Nuts of the English Plantations the Hundred weight | 02 | 16 | 0 |
| Cocoa Nuts from any other Country, the Hundred Weight | 04 | 04 | 0 |
| Cocoa Paste the Pound | 00 | 02 | 0 |
| Chocolate ready made the Pound | 00 | 01 | 0 |
| Tea regularly Imported, the Pound, | 00 | 01 | 0 |
| Tea from Holland, or any other Countrey, not the Place of its Growth, the Pound | 00 | 02 | 6 |
Nutmegs, Cinamon, Cloves and Mace, 5 l. for every 100 l. Value thereof, according to the several Values charged on them respectively in the Book of Rates.
Pictures for private Use or Sale, which are by this Law permitted to be Imported, to pay 20 l. per Centum of the Value, to be Affirmed by the Oath of the Importer.
Nutmegs, Cinamon, Cloves, Mace and Tea may be Imported from any parts beyond the Seas in English Ships, whereof the Master, and at least Two thirds of the Mariners are English Men, taking a Licence under the Hands of the Commissioners of His Majesties Customs, for the Lading and Importing thereof.
If any of the said Goods and Merchandize shall be Exported by English Merchants within Twelve Months, or by Aliens within Nine Months, the real Exporter may Draw back Two thirds of the Duty paid for the same at Importation, making Oath on his Debenture in due form.
A separate Account is to be kept of the said Duties.
New Duties on Glass and Glass Wares, Whale Fins and Scotch Linen, &c.
By 6 & 7 W. 3. and 9 & 10 W. 3.
GLass Bottles and Bottle works, containing Quarts, or so Reputed (Flint Glass Bottles excepted) Imported, to pay a Duty of 12 d. per Dozen, over and above all such Customs and Duties as are already payable for such Commodities.
For all Pint Bottles or Bottle Works, or so Reputed (Flint Glass Bottles excepted) Imported, to pay a Duty of 6 d. per Dozen, and so proportionable for such Glass Bottles of greater or lesser Measure.
For all Flint Glass Bottles, and all Flint Glass Works, and all sorts of Glass Plates Imported, to pay 20 l. for every 100 l. of the true and real Value of the same.
For all window Glass Imported, to pay 10 l. for every 100 l. of the true and real Value thereof.
For all other sorts of Glasses, Glass Works, and Glass Wares of what nature or kind soever, not herein before particularly Charged, which shall be Imported, to pay 15 l. for every 100 l. of the true and real Value of the same.
The Value of the said Goods to be esteemed upon the Oath of the Merchant.
If any of the said Goods shall be regularly Exported, the Merchant Exporter may Draw back the whole Duty by Debentures.
Ann. 9 & 10 W. 3.
From and after 1 Aug. 1698. One half of the several Rates and Duties, Charged by several Acts, made in the 6 & 7 W. 3. on Glass, and Glass Wares, and the whole Duties Charged by the said Acts, on Stone and Earthen Bottles, [Page 61]Stone and Farthen Wares, and on Tobacco Pipes shall cease, and be no longer payable.
And in lieu thereof from 10 July, 1698. there shall be paid to His Majesty for 8 years, for all Whale Fins, and Scotch Linens Imported into England, Wales, or Berwick, (over and above all Duties already payable) the further Rates following, viz.
For all Whale-Fins, Caught and Imported in any Ships belonging to the Greenland Company, 3 d. per Pound weight. And for all Whale-Fins Caught or Imported by Foreigners, or by Ships not belonging to the said Company, 6 d. per pound Weight, to be paid by the Importers.
For all Linen of the Manufacture of Scotland, called Twill, Imported or Brought in, as aforesaid, Ten Shillings for every hundred, containing 120 Ells. And for all Scotch Linen, called Ticking, Six Shillings 8 d. per hundred, containing 120 Ells, to be paid by the Importers.
The Importer giving Security at the Custom-House, shall have 12 Months to pay the Duty by 4 equal quarterly payments; And in case he pays Ready Money, shall be abated after 10 per Cent. per Ann. If the Goods aforementioned, after the Duties paid or secured be again Exported by any English Merchant within 12 Months, or by Strangers in 9 Months, the said Duty to be wholly Repaid, or the Security Vacated for what shall be so Exported.
Provided, That this Act shall not make void any payments of Money due to His Majesty for any Glass Wares, Stone or Earthen Wares, or Tobacco Pipes, actually made before the said 1 Aug. And that all matters and things contained in the said two former Acts, for Securing to His Majesty the Duties on Glass Wares, shall be applied for securing the moiety of the said Duty on Glass Wares, (not hereby taken away.)
And for all Glass Wares which shall be Exported before 1 Decemb. 1698. for which the whole Duties have been paid or secured, the same shall be repaid, or the security vacated; And for all Glass Wares Exported after the said 1 Decemb. 1698. only one Moiety of the said former Duties shall be drawn back.
All Bottles and Glass Vessels Imported, although filled with Liquor, shall pay one Moiety of the Duties charged thereon by the former Acts.
Upon the Importation of any Whale-Fins, Scotch Linen or Tickings, as aforesaid, Entry thereof shall be made in the Custom-house where Imported; And in case of Landing any such Goods before due Entry made, and the Duties Secured, or without a warrant from the Commissioners, or proper Officers of the Customs, for Landing the same, such Goods shall be Forfeited, or the Value thereof, and be Recovered of the Importer or Proprietor, one Moiety to the King, the other to the Seizer or Prosecutor.
The said Duties payable for Whale-Fins and Scotch Linen, as aforesaid, shall be managed by the Commissioners of the Customs; And the Receivers General of the Customs shall bring the Produce thereof (necessary charges only excepted) into the Receipt of the Exchequer; And the Officers of the Exchequer shall apply the said Duties, as also the half-Duties on Glass Wares for the payment of such Principal and Interest Moneys, whereunto the whole Duties on Glass and Earthen Wares and Tobacco-Pipes ought to have been applied, in the same Order, and under the like Penalties and Forfeitures as in the said former Acts are prescribed.
Additional Duties upon all French Goods and Merchandize, by 7 & 8 W. 3. c. 20. viz.
FRench Wines imported after 28 Feb. 1696, for the term of 21 years, and from thence to the end of the next Session of Parliament, to pay a Duty of 25 l. per Tun above the Duties already charged thereupon without any Deduction.
French Brandy of single proof imported, during the said Term, to pay 30 l. per Tun, and of double proof 60 l. per Tun, over and above the Duties already charged thereupon, without any Deduction.
French Vinegarimported, during the said Term, to pay 15 l. per Tun, over and above the Duties already charged thereupon without any Deduction.
All other Goods of the Growth, Production, or Manufacture of France imported, during the same time, to pay 25 l. per Centum ad Valorem, over and above the Duties already charged thereupon, without any Deduction.
This Duty does not extend to such Goods as shall be bona fide, seized or taken, and condemned as Prize, except such seizing be by connivance or collusion.
Duties on Paper, Velum and Parchment imported, by 8 & 9 W. 3. c. 7.
FOr all Paper, White or Brown, or of any other Colour or Kind whatsoever, and forall Pastboard, Velum and Parchment of what nature or kind soever, and whether the same be contained in Rolls, Reams, Quires, Books printed or not printed, or otherwise howsoever, which at any time within or during the term of Two years (viz. from 1 March 1696, to 1 March 1698,) shall be imported or brought into England, Wales or Berwick, there shall be paid by the respective Importer or Importers thereof, a Duty to be computed after the rate of 25 l. for every 100 l. of the true and real Value of the same, over and above all such Customs and Duties as are already payable for or upon the Importation thereof.
The said Duty to be Collected by the Officers of the Customs according to the true Value, to be esteemed upon the Oath of the Importer; to be paid by the Importers upon making their Entries, or secured to be paid within three Months after such Entry; and in case of payment in ready Money, that there be allowed a Discount after the rate of 10 l. per Centum per Annum, for the said three Months.
If any person shall export beyond the Seas for Sale, any of the said Commodities, or other Commodities charged by the said Act; upon Oath made of the Duty paid, and Security given, that the Goods shall not be relanded, the Duties shall be repaid or Security discharged.
New Duty on Leather Imported. Anno 8 & 9 W. 3.
ENacted, That for Three Years from 20 Apr. 1697. there shall be paid to his Majesty for all Leather Tanned, Tawed, Dressed or Made in this Kingdom, or Imported (over and above all Duties already payable) a Duty of 15 l. per Cent. of the true Value of such Leather, made of any Hides, Skins, or pieces of Hides or Skins of any Beasts or Creatures whatsoever; to be answered by the Tanners, Makers, Dressers or Importers.
That the Duties on Foreign Imported Leather, Hides, &c. Manufactured or not, be paid by the Importers in Ready Money, at the Entry, and before the Landing of the same, under Penalty of forfeiting such Leather, &c. or the Value thereof.
The said Duty to be under the Management of the Commissioners of the Customs, and the Moneys arising thereby, to be paid into the Exchequer distinct from all other Moneys. The Value of such Leather or Commodities to be esteemed upon the Oath of the Merchant or Importer, in such manner as in Goods ad valorem.
The value of all Imported Leather to be so much as the same is worth to be sold for in London, without any Allowance for the Duties charged thereupon.
Provided that Foreign Raw Hides or Skins (of Negro Dress) shall not pay the Duty till Tanned, Tawed, Dressed or Made into Leather.
That upon Exporting any such Leather, Boots or Shoes, or other made Ware, and giving Security not to Reland the same in this Kingdom, the Customer or Collector shall give the Exporter a Certificate thereof.
And upon Producing such Certificate for any Hides, Backs or Buts of Leather to the Collector [Page 66]who received the said Duties, and proving upon Oath that such Goods so Exported, are the same for which the said Duties were paid; the Collector or Commissioners for the said Duty on Leather, shall repay the Exporter two thirds of the said Duty.
And upon a like Certificate for any Boots, Shoes, or other made Ware exported, and like proof of payment of the Duty for the Leather so converted into Boots, Shoes, &c. the Exporter to be repaid 5 per Cent. ad Valorem, to be affirm'd by the Oath of the Exporter.
But upon Relanding any of the said Goods in England, so shipped for Exportation, the same and treble the Value thereof shall be forfeited.
A further Subsidy of Tunnage and Poundage upon Merchandizes Imported, for the Term of Two Years and Three Quarters, by Anno 8 & 9 W. 3.
ENacted, That over and above all Subsidies of Tunnage and Poundage, and other Duties already payable for Wines, Goods and Merchandizes, there shall be paid for all Wines imported into this Kingdom from 1 May, 1697 to 1 Feb. 1699. one other Subsidy called Tunnage, viz.
For every Tun of French Wine brought into the Port of London as Merchandize by Natural Born Subjects, 4 l. 10 s and by Aliens 6 l. And every Tun of Wine brought into any other Port of this Kingdom by Natural Born Subjects, 3 l. and by Aliens 4 l. 10 s.
Every Butt, or Pipe of Sweet Wines of the Growth of the Levant, Spain, or Portugal, or elsewhere, brought into the Port of London by Natural Born Subjects 45 s. and by Aliens 3 l. [Page 67]And every Butt or Pipe brought into any other Port by Natural Born Subjects 30 s. and by Strangers 45 s.
Every Awm of Rhenish Wine, or of the Growth of Germany Imported by Natural Born Subjects, 20 s and by Aliens 25 s.
And Wines Landed in the Out Ports and afterwards brought to London by Certificate, to pay so much more as they paid short of the London Duty.
Which several Rates for Wines are the same as in the Book of Rates, referred to by the Act, Ann. 12. Car. 2.
And that all manner of Goods and Merchandizes Imported from the said 1 May, 1697. to 1 Febr. 1699. shall pay one further Subsidy of Poundage of 12 d. per l. of the Value thereof, according to the said Book of Rates.
And if any such Goods are not particularly rated in the said Book, the Duty shall be levied according to the Value affirmed upon the Oath of the Merchant.
Except all wines before limited to pay Subsidy of Tunnage, All Fish English taken, and imported in English Bottoms, All fresh Fish and Bestial imported, And all other Goods mentioned to be Custom free in the said Book of Rates, and such Goods as are commonly used in Dying.
Provided, That all Drugs imported from the place of their Growth in English Built Ships, shall be rated to this Act but one Third Part charged in the said Book of Rates.
That all Spicery (except Pepper) imported from the place of its Growth in English Built Shipping, be rated to this Act but One Third Part charged in the said Book of Rates.
That Linen imported shall not pay the Additional Duty of One Moiety charged in the said Book of Rates.
And that all Foreign Wrought Silk exported within one year from the importation, shall have Two Thirds of the rate hereby charged, repaid at the Custom-house.
And Wrought Silks imported, shall not be charged with the Additional Duty of One Moiety mentioned in the said Book of Rates: Nor is Tobacco of the English Plantation to be charged with the Additional Duty of One peny per pound over and above the Subsidy in the said Book of Rates: Nor are the wines of France, Germany, Portugal or Madera, to be charged with the Additional Duty of 3 l. per Tun, or any other wines with 4 l. per Tun, mentioned in the said former Acts or Book of Rates.
And that for all Tobacco of the English Plantations, exported within a year from its importation, the Subsidy of 1 d per l. hereby granted, to be repaid at the Custom-house.
That out of the Duties by this Act granted, there be the like Allowances as are prescribed in the former Act or Book of Rates.
And that the Duties hereby granted, be levied by the Officers of the Customs, under Direction of the Commissioners of the Customs, and paid into the Exchequer for the Uses in this Act mentioned. And that the Rules and Directions of the former Act of Tunnage and Poundage and Book of Rates be observed for levying the Duty by this Act granted.
That the Additional Duty on French Goods and Merchandizes, granted the last Session, shall not extend to such as shall be bona fide seized, or taken and condemned as Prize; except such seizing be by connivance or collusion.
That the whole Duty charged by this Act on Sugars of the English Plantations in America, be paid back upon exportation.
And that for encouraging the Refining of Sugars for Exportation, there be repaid at the [Page 69]Custom-house, within one Month after demand, 3 s. for every hundred weight of Sugar Refined in England and exported, Oath being made that it was produced from Brown and Muscovado Sugar charged by this Act, imported from the English Plantations in America, and for which the Duty was paid upon Importation.
That for the Duty hereby granted on Tobacco of the English Plantations in America, the Importer have three Months time to pay the same, with a Discount of 10 l per Cent. per Ann. for Prompt Payment.
That Ginger of the English Plantations in the West-Indies, valued in the Book of Rates at 16 d. per l. shall pay for the said former Subsidy 12 d. per Hundred weight, and for this present Subsidy 12 d. also per Hundred weight, and no more.
That after 1 May, 1697. no cut whale-bone (other than in Fins only) shall be imported, under the Penalty of forfeiting the same, and double the Value.
Provided, That the Goods and Merchandizes charged by this Act (except Foreign Wrought Silk, Tobacco, Sugars and Refined Sugars,) exported by any Merchant English, within a Year, or by a Stranger within Nine Months after Importation, for which the Duty hereby granted hath been paid Inward, the whole Subsidy hereby granted and paid for such Goods, Wines or Merchandizes, shall be repaid within one Month after demand: But that there be no Drawback for such Wrought Silks, Tobacco and Sugars, unless Exported within the time limited for other Goods, and all other Requisites performed; And then not only the Two Thirds, but the remaining One Third of the Subsidy hereby granted, is to be repaid.
Provided, That his Majesties Naval Stores bought before 25 Mar. 1697. shall not be charged with the Duty hereby granted.
For Settling the Trade to Africa.
- AFter 24 June, 1698. The Royal African Company shall maintain all such Forts and Castles as they now have in their Possession, or shall hereafter Purchase or Erect for the preservation of the Trade to Africa; and shall supply them with Men, Artillery, Ammunition and Provision, and all other necessaries, as occasion shall require. p. 504
- Any of the Subjects of this Realm, as well as the said African Company, may, after the 24 June, 1698. Trade from England, and after 1 August, 1698. from any of His Majesties Plantations in America to the Coast of Africa, between Cape Mount and the Cape of Good Hope, the said Company, and all others, Answering a Duty of 10 per Cent. ad valorem, for the Goods and Merchandize Exported thither from England or from His Majesties Plantations in America, for maintaining the Castles and Forts, and preserving the Trade there. p. 505
- The Master, Owner or Freighter of every Ship intending to Sail or Trade between Cape Mount and the Cape of Good Hope, shall at one of the Chief Custom-houses in England, or the Plantations from whence such Ship is to Sail, Enter the Name of the Master and Ship, and the Burthen thereof so Freighted, Fifteen Days before Clearing thereof; And the Owner or Exporter shall there also Enter upon Oath the Quantity, Quality and Value of the Goods and Merchandize so to be Shipped, and Sign such Entry, and thereupon pay the said Duty to the Collector or Chief Officer of the Customs there, who is to Demand and Receive the same for the use of the said company. And all such Goods and Merchandize [Page 71]Exported from England to the Plantations, and thence to Africa, shall be Valued at no more than what they Cost in England. p. 506
- The Collector or other Chief Officer in or near the Ports where such Ships are to be Cleared, shall before the Clearing thereof Administer the Oath following; whereof the Master shall make Oath thus: p. 507
I A. B. do Swear that the Manifest or Particular now by me given in and Signed, to the best of my knowledge and belief, doth Contain, Specify and Express, all the Goods, Wares and Merchandizes which are Laden, or intended to be Laden or put on Board the Ship or Vessel called the [...] whereof I A. B. am Master for this Voyage to Africa.
So help me God.
Every Owner or Exporter of such Goods upon Entry thereof shall make this Oath. Ibid.
I A. B. do Swear, That the Entry by me now made and signed, doth Contain and Specify all the particular Quantities, Quality, and true and full Value of all the Goods, Wares and Merchandizes therein Expressed to be Shipped on Board the Ship or Vessel called the [...] whereof [...] is Master for the Voyage she is now to proceed on to Africa.
So help me God.
- Upon Exporting any Goods or Merchandize from the Plantations in Africa that were there Imported from England, The Owner or Exporter shall also Swear, That to the best of his knowledge [Page 72]and belief, such Goods and Merchandize so Entred, were Imported from England into that Colony or Plantation; and that the true and real Value thereof, as Cost in England, is fully Expressed in the said Entry. p. 508
- And the said Master or one of the Freighters, before such Ship be Cleared, shall give Bond to His Majesty, to the Value of such Ship and Lading, That the said Ship (not unavoidably hindred) shall Sail directly to Africa between the Capes aforesaid, and thence directly return to, and unlade in England, or one of the Plantations aforesaid. And the Collector or Chief Officer aforesaid is to take such Bond, and keep a distinct Book of all such Entries and Duties payable for the use of the said Company, and to deliver to the said Company, on Demand, a Duplicate of such Entries and Oaths, and Bonds given, and Moneys paid; and shall pay to the said Company the Money so Received, Deducting 5 per Cent. for his or their trouble. p 509
- After the 24 June, 1698. Any of the Subjects of this Realm, as well as the said Company, may Trade from England, or any of His Majesties Plantations in America, to the Coast of Africa, between Cape Blancho and Cape Mount, paying 10 per Cent. ad valorem, for the Goods and Merchandize so Exported to the said Coast; And paying a further Sum of 10 per Cent. ad valorem. (Red wood Excepted, which is to pay 5 per Cent. only) at the place of Importation, upon all Goods and Merchandize (Negro's excepted) Imported into England, or the Plantations from Africa, between Cape Blancho and Cape Mount aforesaid. p. 510
- And every Master and Trader, Trading from England or the Plantations between the said Capes, shall make like Entries and Oath, and give like Bonds as is directed for Masters and Traders between Cape Mount and Cape Good Hope.
- [Page 73]And the Collector or Chief Officer of the Chief Custom-houses in England, or the Plantations from whence such Ship shall be dispatcht, are to make such Entries and Bonds, and give such Oaths, and Receive such Duties, and Pay the same to the said Company on Demand for the uses aforesaid, and to do every other thing mutatis mutandis, as is directed touching Traders between Cape Mount and Cape Good Hope. p. 511
- And that all Goods and Merchandize (Negroes Excepted) that shall be Shipped on the Coast of Africa, between Cape Blancho and Cape Mount, and shall be Imported into England or the Plantations, shall pay the Duties aforesaid. Ibid.
- And the Master or Chief Officer of every such Ship that shall take on Board any Goods or Merchandize (Negroes Excepted) between Cape Blancho and Cape Mount, shall, upon making Entry thereof, and before Landing the same, deliver in a particular of his Cargo, and take the following Oath. Ibid.
I A. B. do Swear, That the Manifest or Particular now by me Given in and Signed, to the best of my knowledge and belief, doth Contain, Signify and Express, all the Goods, Wares and Merchandizes (Negroes Excepted) which were Laden or put on Board the said Ship, called the [...] during her stay and continuing on the Coast of Africa, between Cape Blancho and Cape Mount, whereof I A. B. am Master.
- And that the Owner or Importer of all Goods and Merchandize (Negroes Excepted) which shall be brought to England or the Plantations, from between Cape Blancho and Cape Mount, shall [Page 74]make Entry thereof at one of the Chief Customhouses in England, or the Plantations where Imported, with the Collector or Chief Officer of the Customs upon Oath, and Sign the same, of the Quantity, Quality and Value of such Goods and Merchandize, as worth to be Sold at the place of Importation, and pay the Duty for the same, as aforesaid. p. 512
- And such Collector or Chief Officer where such Ship shall arrive, is to take the Entries and Manifests, give the Oaths, and receive the Duties aforesaid, and pay the same to the said Company on demand, for the uses aforesaid, and deliver to the said Company a Duplicate of all such Entries and Oaths made and Signed, as aforesaid. Ibid.
- The said Collector or Officer may Deduct for his or their Trouble 5 per Cent. for the Duties arising by this Act, except from the Exports and Imports of the said African Company. Ibid.
- And the said Company shall give an account in Writing of the Moneys by them Received, and by their Exports and Imports for the Duties aforesaid, and how they have laid out the same, yearly, within Three Months after the end of every Year, to the Cursitor Baron of the Exchequer, who may Examine Persons thereupon on Oath. And all such Goods and Merchandize brought from between Cape Blancho and Cape Mount, as shall be Landed before Entry made and signed, and Oath of the Value thereof made, and the Duty paid, shall be Forfeited, or the Value thereof. p. 513
- Every Ship which contrary to this Act shall Sail from England or the Plantations for the Coast of Africa, without being duly Entred, Oath made, and Bonds given as before directed, shall be Forfeited, or the Value thereof. Ibid.
- And all Goods and Merchandize Shipped from England or the Plantations, for the Coast of Africa, as aforesaid, contrary to this Act, before [Page 75]due Entry made thereof, and of the Value, and the Duties paid for the same, shall be Forfeited, or the Value thereof. p. 113
- And every Ship, and all the Goods and Merchandizes therein, belonging to His Majesties Subjects, Sailing from any other part than from England or the Plantations, to the Coast of Africa, as aforesaid, shall be Forfeited. Ibid.
- One third part of the said Forfeitures shall be to His Majesty, one other third part to the said Company, towards maintenance of the said Forts and Castles, and the other third part to the Informer and Prosecutor. p. 514
- Any Persons whatsoever may Sue for the said Forfeitures, in any of His Majesties Courts of Record of this Kingdom, or in any of His Majesties Plantations or Colonies in America. p. 515
- If any Ship Trading to Africa, and the Goods therein be Cast away or Lost before she arrive at her Port, the Proprietors or Exporters shall, upon their sending any other Ship to Africa, be allowed so much as was paid to the said Company for Goods so Lost. Ibid.
- All the Natural born Subjects of England Trading to Africa, and paying the Duties by this Act Imposed, shall have the same Protection for their Persons, Ships and Goods from the said Forts and Castles, and the like Freedom for their Trade as the said Company and their Ships and Goods have. p. 515, 516
- And all Persons Trading to Africa, and paying the Duties, as aforesaid, may, at their own Charge, Settle Factories on any part of Africa, within the limits aforesaid, without let of the said Company. p. 516
- And all Persons not Members of the said Company, so Trading and Paying the said Duties, shall, with their Ships and Goods, be free from all Molestation, Penalties or Impositions from the said Company, by reason of their so Trading. Ibid.
- [Page 76]If any Goods Exported for Africa, having paid the Duties on this Act, shall be brought back to England or the Plantations, they may be Exported again to Africa without paying any Duty, Oath being first made by Two Persons not Interested in such Goods, That the Duty was paid upon their first Exportation. A Copy of the Entry of such Goods upon their former Exportation, being first produced and attested upon Oath of Two Persons. p. 517
- All the Duties arising by this Act are hereby appropriated wholly to the maintenance of the Forts and Castles on the Coasts of Africa, in the possession of the said African Company, and for keeping them well Repaired, and Providing them with Ammunition and Warlike Stores, and Soldiers to defend them, and Paying the Officers and Soldiers, and no other uses whatsoever. Ibid.
- And a true Account of the said Duties, and laying out the same, shall be kept in a Book for that purpose, which shall lie open at the African House in London, to be perused by all persons Trading to Africa; And that an Account be made up yearly at Michaelmas, or within Twenty days after, and Recorded in the Exchequer. Ibid.
- No Duty Imposed by this Act shall be required in England or the Colonies aforesaid, for any Gold or Silver Imported from Africa; but the same may be Landed without Entry or Declaration thereof. p. 518
- This Act shall not hinder any Persons from Trading to that part of Africa called Barbary, extending Southerly as far as Cape Blancho. Ibid.
- Any of His Majesties Subjects (notwithstanding the Act of 5 & 6 W. & M. That no other Copper than what is made of English Ore should be Exported) may Export from England all such Copper Bars as have been Imported thither from Foreign parts, and upon Exportation shall Drawback all Duties, or Vacate the Securities; Saving [Page 77]the half of the old Subsidy, as is usual in other Commodities. p. 518
- No Governor or Deputy Governor of any His Majesties Colonies or Plantations in America, or the Judges there, or any other for their use, shall after the 29 Septemb. 1698. be a Factor or Agent for the said Company or others, for the Sale or Disposal of Negroes; But every Person offending herein shall Forfeit 500 l. to the uses aforesaid, to be Recovered in any of the Courts of Record at Westminster. p. 519
- This Act shall be in Force only Thirteen years, and from thence to the end of the next Session of Parliament. Ibid.
For Settling the Trade to the East-Indies.
- AN Additional Duty of 5 per Cent. shall be laid on all East-India Goods Imported after 29 Sept. 1698. by any persons Trading pursuant to this Act, to be paid over to the General Society, or such Companies as may be Erected, or their respective Treasurers, for Maintaining Ambassadors, and Defraying any other extraordinary expences; The Overplus to be disposed to the benefit of all the Members. Pag. 778
- And security shall be given before Landing thereof, for payment of the said Additional Duty of 5 per Cent. as soon as the Goods shall be sold; And Goods Landed before due Entry, and the Duty secured, or without Warrant, shall be Forfeited, one Moiety to the King, the other to the Seizer. p. 779
- The said Duty of 5 per Cent. to be managed by the Commissioners of the Customs, and paid over as the Act appoints. p. 780
- All Wrought Silks Imported from the East-Indies or Persia, after 29 Sept. 1698. shall pay an Additional Duty of 1 s. 10 d. per Pound Weight Aver dupoiz, over and above all other Duties payable for the same. p. 782
Duties upon Coals and Culm.
- THat for Five Years, from 15 May, 1698. there shall be Levied and Paid to His Majesty, His Heirs and Successors, for all Coal and Culm (except Charcoal made of Wood, and Cinders made of Pitcoal) the Duties after mentioned, over and above what are already payable for the same, viz. Page 340
- For all Coals Imported into this Kingdom from Scotland, or any part beyond Sea, (usually sold by weight) 5 s. per Ton, each Ton being 20 hundred, and each hundred 112 pounds Averdupoiz; and after that rate for a greater or lesser Quantity; And for the like Imported Coals (usually sold by measure) the Sum of 7 s 6 d per Chalder, each Chalder being 36 Bushels Winchester measure; and after that rate for a greater or lesser quantity to be paid by the Importer. p 340, 341
- For all Coals Shipped, or Waterborn in order to be Shipped, or laid on Board any Ship or Vessel, to be carried by Sea, and which shall be so carried by Sea from any Port of this Kingdom to any other Port thereof, the Sum of 5 s. per Chalder, if usually sold by measure, and 3 s. 4 d. per Ton, if usually sold by weight, to be paid at the Importation or Landing, by the Owner, Master or other person, having the Charge of the Ship, or Vessel, or of the Coals so Imported. p. 341
- For all Culm Waterborn in order to be shipped within this Kingdom, or brought into the same, the Sum of 1 s. per Chalder, to be paid where Imported by the owner or master, as aforesaid. p. 342
- The Duties upon the said Coals and Culm 10. Imported or Waterborn, shall be under the management of the Commissioners of the Customs, and shall be collected and paid into the Exchequer, [Page 80]distinct from all other Moneys, the necessary Charges of management only excepted. Pag. 343
- The said Duties shall be paid to His Majesty, His Heirs or Successors, or to such Collector or Person as His Majesty, His Heirs or Successors, or the Commissioners of the Customs, or any Four or more of them shall Appoint under their Hands and Seals, before Bulk of the Ship or Vessel shall be broken, or any the Coals or Culm unladen, measured or weighed: And due Entries shall be made of all such Imported Coals and Culm, at the Custom-house where they are so Imported (if any be there) or else in the Custom-house of the next Port to the place of Importation. And if any such Coals or Culm be unshipped before the said Duties be paid or secured, the said Coals and Culm, and the Ship or Vessel, with all her Guns, Tackle, Furniture and Ammunition shall be Forfeited, One moiety to the King, the other to the Seizer, Prosecutor or Informer. p. 344
- His Majesty, His Heirs or Successors, or any Four or more of the Commissioners of the Customs, under their Hands and Seals, may Appoint, in every Port within this Kingdom, Meeters, Weighers or Measurers of the said Coals and Culm; who upon the unlading of any such Ship or Vessel, shall deliver a Certificate to the Collector of the said Duties, of the sorts and quantity of Coals and Culm measured or weighed, and delivered from any such Ship or Vessel, under the penalty of 100 l. p 345, 346
- And in case there was on Board a greater Number of Chalders or Tons of Coals and Culm, than for which the Duty had been answered and paid, there shall be paid for every Chalder or Ton so concealed, over and above the Duty, the sum of 10 s. under penalty of Attaching and Detaining such Ship or Vessel till payment thereof, and of selling the said Ship or Vessel, in case all the said Duties for such concealed Coals and Culm be not [Page 81]paid, with costs and charges for such Attaching or Selling, rendring the Overplus. Pag. 346
- Provided, That if the Importer shall within 6 days after the delivery of such Ship or Vessel, and before her departure out of Port, give in his Post Entry, and pay the whole Duty for the Surplusage, the said penalty shall be discharged. p. 347
- The Officers for receiving the said Duties, and for weighing and measuring such Coals and Culm, shall in every such Port and Place, Enter down in Books and Account of the Duties so paid or received, and of the payments and disbursements of the same, and the Number of Chalders and Tuns so Imported, Landed and Unladen. ib.
- There shall be allowed to every Master or Owner of any such Ship or Vessel Three Months time for payment of the said Duty, giving such security for the same as the Collector or chief Officer of the Port or Place shall approve of, with an allowance after the rate of 10 per Cent. per An. for prompt payment. And if any of the Coals or Culm for which the Duty shall be once paid or secured, be again Exported to any other place of this Kingdom, there shall be no further Duty paid for the same: And if any of the Coals for which the Duty shall be so once paid or secured, be afterwards carried beyond Sea, an allowance out of the Over-sea Duties or Repayment shall be made of so much as was before paid for the same Coals and Culm. p. 348
- Provided, That if any person be Prosecuted for any thing done in Execution of this Act, he may Plead the General Issue, and give this Act in Evidence; And if a Virdict pass for the Defendant, or the Plaintiff be Nonsuit, or forbear Prosecution, the Defendant shall have Treble Costs. p. 349
An Abstract of the Act for the better Payment of Inland Bills of Exchange.
- ENacted, That after 24 June, 1698. All Bills of Exchange Drawn in or Dated, at and from any place in this Kingdom, of the sum of 5 l. Sterling or upwards, upon any Person in London, or any other Trading City, Town or Place (in which Bills the Value shall be expressed to be received) Drawn Payable at a certain time after the Date thereof, may after Acceptance in Writing, and the expiration of Three days after the same shall be due, be Protested by a Notary Publick, or in default of such Notary Publick, by any other substantial person of the Place before Two Witnesses, Refusal or Neglect being first made of due payment; which Protest shall be made under a Copy of the Bill in the form prescribed by the Act, and shall be Notified within Fourteen days after to the Party from whom the Bills were received, who (upon producing such Protest) is to Repay the said Bills with Interest and Charges from the Protesting. p. 372.
- For which Protest there shall not be paid above 6 d. And in default of such Protest, or due Notice thereof, the Peson so failing shall be liable to all Costs, Damages and Interest thereupon. p. 373.
- Provided that if any such Inland Bills be lost or miscarry, within the time limited for payment of the same, the Drawer of the said Bills shall give other Bills of the same tenour, Security being given to Indemnifie him in case the said Bills so lost or miscarried be found again. ibid.
Variations from the Book of Rates on the Customs Outwards.
- ALe. Vide Beer.
- Beef. All sorts of Beef, Pork or Hogs-flesh, Butter, Cheese or Candles may be Exported Free from any Customs or Imposition whatsoever. 3 & 4 W. & M. p. 264.
- Beer. Any person may Export, by way of Merchandize, any sort of Strong Beer, Strong Ale, Cyder or Mum, to be Spent beyond the Seas, paying only 12 d. per Tun, and draw back the Duty of Excise, deducting only 3 d. per Tun to the Officer. Except Mum Imported, which draws back no Duty upon Exportation. 1 W. & M. p. 384.
- Beer and Ale prohibited to be exported from and after the last day of February, 1698. and before 1 February, 1699. by 10 & 11 W. 3. p. 40.
- Butter, Vide Beef, ut supra.
- Cheese, Vide Beef, ut supra.
- Candles, Vide Beef, ut supra.
- Cattle. viz. For every Ox or Steer that shall be Transported 12 d. and no more.
- Cows or Heifers to pay for each Cow or Heifer Transported 12 d. and no more.
- For every Swine or Hog 2 d. and no more.
- Horses or Mares, to pay for each Horse or Mare 5 s. and no more.
- For each Gelding 5 s. and no more. 22 Car. 2. p. 183.
- Cyder. vide Beer.
- Coals Exported from Newcastle upon Tyne to any other Port of this Kingdom, to pay for every Chalder 1 s. Book of Rates, Article xxvij.
- Coals Transported in English Shipping and Navigation, for His Majesties Plantations, to pay per Chalder, Newcastle Measure, 1 s. 8 d.
- [Page 84]And for the Chalder of Coals, London Measure, 1 s. in full of all Customs, giving Security for Landing them in the Plantations.
- Coals Exported for Foreign Parts in English Bottoms, to pay only 3 s. per Chalder Custom. And in Foreign Bottoms to pay only 10 s. per Chalder Custom, for 5 years, from 29 September, 1695. by 6 & 7 W. 3. p. 464.
- Copper Bars that have been or shall be Imported into England may be Exported and draw back all Duties save the half Subsidy. 9 & 10 W. 3. p. 518.
- Corn Incouraged to be Exported when at certain Prices, by 1 W. & M. p. 228. to be shipt on English Ships, the Master and two thirds of his Mariners at least being their Majesties Subjects.
- And the Merchant Exporter giving Bond to Export the same, is to Receive a Bounty, viz.
- For Malt or Barley at 24 s. per Quarter or under, to Receive 2 s. 6 d. per Quarter.
- For Rye at 32 s. per Quarter or under, to Receive 3 s. 6 d. per Quarter.
- For Wheat at 48 s. per Quarter or under, to Receive 5 s. per Quarter.
- Note, That Corn, Malt, Flour, Bread, Biscuit or Starch is Prohibited to be Exported for one Year, from 10 Febr. 1698. by 10 W. 3. p. 15.
- Fish. Herrings and other Sea Fish English taken may be Transported out of this Realm without paying any Custom for the same. 12 Car. 2. c. 4. Sect. 6.
- Hogs or Swine Transported, to pay for each 2 d. and no more.
- Horses. For every Horse or Mare Transported 5 s. and for each Gelding 5 s. and no more. 22 Car. 2. c. 13. Sect. 7, 8.
- Iron, Copper or Mundick Metal of English Ore may be Exported paying the Duties and Customs by Law payable for the same. 5 & 6 W. & M. p. 297.
- [Page 85]Lapis Calaminaris Exported to pay Additional Impost 2 s. per hundred weight, and no more. 7 & 8 W. 3. p. 335.
- Leather Exported to pay Customs 1 s. per hundred weight. 7 & 8 W. 3. p. 744.
- Mum Exported to pay for Custom per Ton 1 s. 1 W. & M. p. 384. vide Beer.
- Ox or Steer. vide Cattle.
- Pork. vide Beef.
- Tyn unwrought Exported from and after 10 May, 1697. to pay only 3 s. per hundred weight Custom.
- Tyn wrought, called Pewter, Exported, to pay only 3 s. per hundred Custom. 8 & 9 W. 3. p. 649, 650.
An Alphabetical INDEX TO CUSTOM LAWS.
- A.
- ADditional Duty on Linen,Additional Duties.One Moiety of the Subsidy. Book of Rates in Folio. Pag. 27.
- Additional Duty on Silks, One Moiety of the Subsidy. p. 33.
- Additional Duty on Tobacco of English Plantations 1. d. per Pound. p. 36.
- Additional Duty on Wines of France, Germany, Portugal or Madera, 3 l. per Tun. 12 Car. 2. c. 4. p. 10, 11.
- All other Wines 4 l. per Tun. 12 Car. 2. c. 4. p. 10, 11.
- Additional Impositions on sundry Goods and Merchandize for 4 years, from 1. March, 1692. 4 & 5 W. & M. p. 251. Continued till 17 May, 1697. by 8 & 9 W. 3. p. 160. And further continued till 1 August, 1706. by 8 & 9 W. 3. p. 215, 216. and 318, 319. with Proviso, That the Alterations made by any other Acts in being, touching the said Impositions, be observed. p. 320.
- [Page 88]Additional Duties on Coffee, Tea, Chocolate and Spices, &c. 6 & 7 W. 3. p. 331. 9 & 10 W. 3. p. 353.
- Additional Duty on all French Goods and Merchandize. 7 & 8 W. 3. c. 20. p. 467. vide French Goods.
- Additional Duty on all East India Goods Imported, after 29 September, 1698. 5 l. for 100 l. of the true and real Value, to be paid over and above all other Duties payable for the same. 9 & 10 W. 3. p. 777, 778. vid. East India,
- More. An Additional Duty of 1 s. 10 d. per Pound on all Wrought Silks Imported from the East Indies or Persia, p. 782. vide Impositions.
- Admirals and other Commanders required to Seize as Prize all Ships Trading to the Plantations,Admirals and Commanders.as shall offend contrary to the Act of Navigation. 12 Car. 2 c. 18. p. 2.
- Admiralty Lords, to appoint Cruizers to prevent the Exportation of Wooll, &c. 7 & 8 W. 3. p. 578.
- Africa. Africa.An Act for Settling the Trade to Africa. 9. & 10 W. 3. p. 503.
- Goods Exported to Africa to pay 10 per Cent. p. 505.
- Imported from Africa to pay 10 per Cent. Except Redwood, which is to pay 5 per Cent. p. 510.
- Alamodes and Lustrings Imported from any Ports or Places whatsoever,Alamodes and Lustrings.to pay Additional Impost, 15 l. for every 100 l. Value more than is paid for the same by any Law now in force. 4 & 5 W. & M. p. 264.
- May not be Imported without Licence. p. 273.
- [Page 89]Are to be Marked, Sealed and Registred at the Custom-house. 5 & 6 W. & M. p. 372.
- May not be Bought or Sold, or Exported, unless they are Sealed with Seal used for Foreign Goods, or by Lustring Company, on Forfeiture of the Goods and 100 l. 6 & 7. W. 3. p. 470.
- Buyer of such Goods not Lawfully Sealed, Discovering the same within 12 Months, discharged of the Penalty, and to have a Moiety of other Forfeiture. p. 472.
- Altering or Counterfeiting, or Misapplying Mark, Forfeit 100 l. ibid.
- If any shall be Seized and Forfeited, they shall not be consumed or used in England, and Security to be given to that Effect. 8 & 9 W. 3. p. 663.
- Exported, shall not Draw back the Duties paid at Importation, or any part of them p. 664.
- All Lustrings and Alamodes, which from and after the 24 June, 1698. shall be Imported into England, &c. shall be Valued at 4 l. for every Pound Weight, qt. 16 Ounces, and His Majesties several Subsidies, Additional and other Duties and Impositions, shall be paid according to the said Valuation. 9 & 10 W. 3. p. 549, 550.
- After 1 July, 1698. No Foreign Silks, called Alamodes or Lustrings, shall be Imported into any Port, other than the Port of London only, and that by Licence from the Commissioners of the Customs: And at Importation, to be Marked, Sealed and Registred at the Custom-house ware-house, on Forfeiture of the Goods, or the full Value thereof: And all such [Page 90]Silks which shall be Seized and Forfeited, shall be Sold and Exported, as directed by 8 & 9 W. 3. p. 663. 9 & 10 W. 3. p. 696, 697, 698.
- Persons fraudulently Importing such Silks, &c. and their Assistants, Forfeit 500 l. p. 699.
- Altering or Counterfeiting the Seals or Marks, Forfeits 500 l. p. 700.
- Ale. vide Beer.
- Aliens or Strangers shall pay for all Goods Inwards,Aliens Duty.Rated to pay the Subsidy of Poundage, and not otherwise particularly Rated and Imposed, 3 d. per l. besides the Subsidy. Book of Rates. Art. xii.
- Aliens Duty to be paid for several Commodities, if Imported in any other Ship than which doth belong to England, Ireland, Wales or Berwick, the Master and Three fourths of the Mariners English, viz.
- All Wines of the Growth of France or Germany.
- All sorts of Mast, Timber or Boards, Foreign Salt, Pitch, Tar, Rozin, Hemp, Flax, Raisins, Figs, Prunes, Olive Oyls, all sorts of Corn or Grain, Sugar, Pot Ashes, Spirits called Brandy Wine, or Aqua vitae, Wines of the Growth of Spain, the Islands of the Canaries or Portugal, Madera or western Islands, and all Goods of the Growth, Production or Manufacture of Muscovy or Russia. 12 Car. 2. c. 18. p. 9.
- All Currants and Turkey Commodities, Imported in any other than English Built Shipping, and Navigated, as aforesaid, shall be deemed Aliens Goods, and pay accordingly. p. 10.
- [Page 91]Except Corn of Scotland, Salt made in Scotland, Fish Caught and Cured by the People of Scotland, and Imported directly from thence in Scotch Built Ships, and except Seal Oyl from Russia Imported from thence into England, Ireland, Wales or Berwick, in Shipping bona fide to some of the said Places belonging, and whereof the Master and Three fourths of the Mariners are English. p. 14.
- Aliens Children under the Age of 21 years not permitted to Trade. 14 Car. 2. c. 11. p. 223.
- Aliens Duty taken off, viz.
- Aliens, Denizens and Strangers are to pay no other Customs for any of the Native Commodities of this Realm, nor for Fish Exported in English Shipping than the King's Natural born Subjects (Coals excepted) 25 Car. 2 c. 6. p. 184.
- Allom Imported to pay Impost for every Hundred Weight. 2 s. 6 d. 2 W. & M. Allom.p. 211.
- Allowance to be made for Damaged Goods,Allowances.as they are lessened in their true Value. Book of Rates. Art. xj.
- Allowance of 12 per Cent for Leakage on Wines. Art. viij.
- Allowance of 5 per Cent upon the Subsidy of Poundage Goods Imported. Article xvij.
- Allowance of Wrappers on Woollen-Clothes exported, viz. To Merchants of York, Kingston upon Hull, and Newcastle upon Tyne, and the Members thereof, two of the Northern Clothes and Kerseys in ten to be shipped in those parts. Article xiv.
- [Page 92]To Merchants of Exeter, and other Western parts, one Perpetuanoe in Ten, and three Devon Dozens in Twenty: The same to be shipp'd out of the Ports of Exeter, Plymouth, Dartmouth, Barnstable, Lyme Regis, or the Members thereof. Art. xv.
- All Merchants Transporting any sorts of Woollen, whether new or old Drapery, as also Bays and Cottons, shall be allowed One in Ten for Wrapper, free of Custom and Subsidy. Art. xvj.
- Allowances for Prompt Payment, viz.
- On Additional Duty on Linen, 10 per Cent. B. Rates. p. 28.
- On Additional Duty on Silks, 10 per Cent.—p. 33.
- On Additional Duty on Tobacco, 7½ per Cent.—p. 36.
- On Additional Duty on Wines, 7½ per Cent. 12 Car. 2. c. 4.—p. 11.
- On Impost Duties on Wines, 5 per Cent. 1 Jac. 2.—p. 14.
- On Ditto, for Waste, 8 per Cent. — p. 16.
- On Impost Duty on East India and other Goods, 6¼ per Cent. 2 W. & M. — p. 212
- On Two Thirds of Impost on Pepper, 10 per Cent.—p. 202.
- On Additional Impost on fundry Goods, 6¼ per Cent. 4 & 5 W. & M. — p. 268
- For Waste on the Impost Duty on Tobacco Imported, 8 per Cent. [...] — p. 328
- [Page 93]On Impost Duty on Tobacco Imported; if paid, viz.
- At 3 Months from the Importation, 10 per Cent. 7 & 8 W. 3. p. 328.
- At 6 Months from the Importation, 8 per Cent. 7 & 8 W. 3. p. 328.
- At 9 Months from the Importation, 6 per Cent. 7 & 8 W. 3. p. 328.
- At 12 Months from the Importation, 4 per Cent. 7 & 8 W. 3. p. 328.
- At 15 Months from the Importation, 2 per Cent. 7 & 8 W. 3. p. 328.
- For Wast on the Impost Duty of Tobacco exported, 4 per Cent. 7 & 8 W. 3. p. 328.
- For Prompt Payment of the New Duty, viz.
- On Paper, Velum, Parchment, &c. 2½ per Cent. 8 & 9 W. 3. — p. 146.
- On Coals and Culm, 2½ per Cent. 9 & 10 W. 3. — p. 348.
- On New Subsidy on Tobacco, 2½ per Cent. 8 & 9 W. 3. — p. 503.
- On New Additional Duty on Whale-Fins, and Scotch Linen, 6¼ per Cent. 9 & 10 W. 3. — p. 799.
- Allowances given to Merchants on Damaged Goods, and 5 per Cent. generally on all Goods; and 12 per Cent. on Wines shall be abated upon Debentures, for Certificate Goods Exported. 14 Car. 2. c. 11. p. 223.
- Ammunition and Arms may by Proclamation be prohibited to be Transported.Ammunition and Arms.12 Car. 2. c. 4. p. 10. Vide Gunpowder. Vide 1 Jac. 2. p. 68.
- Amber-Beads imported,Amber.to pay Additional Impost for every 100 l. value 20 l. [Page 94]more than the same are charged with in the Book of Rates. 4 & 5 W. & M. p. 252
- Amber Rough imported, to pay Additional Impost 10 l. for every 100 l. value, more than the same is charged with in the Book of Rate. 4 & 5 W. & M. p. 252.
- If Exported within three years after Importation, may draw back this Duty by Debentures. p. 268.
- Amber Oyl,Amber Oyl.or Oyl of Amber imported, to pay Additional Impost 10 l. for every 100 l. value, more than the same is charged with in the Book of Rates. 4 & 5 W. & M. p. 253.
- Anchovies the little Barrel,Anchovies.not exceeding 16 l. of Fish imported, to pay Additional Impost for every 100 l. value, 5 l. more then the same is charged with in the Book of Rates. p. 253.
- Anvils wrought Imported,Anvils.to pay Impost for every Hundred weight, 9 s. 3 d. over and above what is charged in the Book of Rates. 2 W. & M. p. 206.
- Armor may be Transported. Vide Iron Armor.
- Arms and Ammunition may not be Imported without Licence.Arms.1 Jac. 2. p. 68. Vide Gunpowder.
- Ashes,Ashes.voc. Potashes, imported, to pay Impost Duty for every Barrel containing 200 weight nete, 8 s. above what the same is charged with in the Book of Rates. 2 W. & M. p. 208.
- Ashes, called Wood, Weed, or Sopeashes, imported, to pay Additional Impost, 6 s. the Last, more than the same is charged with in the Book of Rates. 4 & 5 W. & M. p. 253.
- Assistance to the Officers of the Customs enjoyned. 14 Car. 2. c. 11. p. 238.
- Vide Justice of Peace.
- ADditional Duty on Linen,
- B.
- Backs for Chimneys imported,Backs.to pay Impost, viz.
- For every small Back, 1 s. 2 d. over and above what is chargeed in the B. R. 2 W. & M. p. 205
- For every large Back, 2 s. 4 d. over and above what is charged in the B. R. 2 W. & M. p. 205
- Bacon may be Exported into any part of the world, in Amity with their Majesties,Bacon.free from any Custom or Imposition whatsoever. 3 & 4 W. & M. p. 264
- Bacon may be Imported, paying an Additional Impost of 4 d. per pound. 4 & 5 W. & M. p. 255. 5 W. & M p. 78
- Balks of 8 Inches square or upwards,Balks.imported, to be rated according to the Measure of Timber The Foot Square 3 d. for the Value thereof.
- Under 8 Inches square, and above 5 Inches square, to pay Customs as Middle Balks.
- And all of 5 Inches square, or under, to pay Custom according to the rate of small Balks. B. R. Art. xxiij.
- To pay Impost Duty 10 l. for every 100 l. value. Vide Deal Timber.
- Barbers Aprons and Checques imported, to pay Additional Impost, 8 d. Barbers Aprons & Checques.the piece each, more than the same are charged with in the B. of Rates. 4 & 5 W. & M. p. 253.
- Barilla or Saphora imported,Barilla and Saphora.to pay for every hundred weight 2 s. 6 d. Impost, above what the same is charged with in the B. of Rates. 2 W. & M. p. 210
- Battery, Bashrones or Kettles,Battery, Bashrones, or Kettles.for every Hundred weight imported, to pay Additional Impost 5 s. more than the same [Page 96]are charged with in the B. of Rates. 4 & 5 W. & M. p. 253
- Beads of Amber, vide Amber.
- Beef prohibited to be Imported,Beef, &c.18 Car. 2. c. 2. p. 52. 32 Car. 2. c. 2. p. 6
- Beef of all sorts, Pork or Hogs-flesh, Butter, Cheese, or Candles, may be exported free from any Custom or Imposition whatsoever. 3 & 4 W. & M. p. 264
- Beer imported,Beer, Ale, &c.pays Subsidy ad Valor. as Mum, to pay Coynage Duty 10 s. per Tun. 18 Car. 2. c. 5. p. 65.
- Any Person may Export by way of Merchandize, any sort of Strong Beer, Strong Ale, Cyder or Mum, to be spent beyond the Seas, paying only 12 d. per Tun Custom, and Drawback the Duty of Excise, deducting only 3 d. per Tun to the Officer, (except Mum imported, which draws back no Duty upon Exportation.) 1 W. & M. p. 384.
- Ale and Beer prohibited to be Exported, from and after the last day of February, 1698. and before the First day of February, 1699. (except, &c.) 10 & 11 W. 3. p. 27, 40, 41.
- Bee-wax imported,Bee-wax.to pay Additional Impost 5 l. for every 100 l. value, more than the same is charged with in the B. of Rates. 4 & 5 W. & M. p. 264
- Bever-wool cut or comb'd,Beverwool.(except Wooll comb'd in Russia, and imported from thence in English Ships,) to pay Impost for every pound 15 s. 2 W. & M. p. 208
- Bills at sight for Foreign Goods permitted to be Landed and Examined in the presence of the Officers who are to perfect the Entry.Bills at sight.14 Car. 2. c. 11. p. 231.
- [Page 97]Bills of Exchange drawn in,Bills of Exchange Inland.or dated at and from any place in this Kingdom, of the Sum of 5 l. or upwards, upon any Person in London, or other Trading City or Place, which are to express value received, and drawn payable at a certain time after the Date, how the same are to be accepted, or protested, &c. paid or returned. 9 & 10 W. 3. p. 372
- Blubber is to be accounted,Blubber.and to pay as Oyl. 12 Car. 2. c. 18. p. 6.
- Boards of Deal, or other Timberboards,Boards.to pay Impost 10 l. for every 100 l. value. Vide Deal-Timber.
- Bond to be given with one Surety for Ships sailing to the English Plantations,Bond to be given.1000 l. if 100 Tun Burthen; if more, 2000 l. to return with their Lading of the enumerated Goods, for England, Wales or Berwick. 12 Car. 2. p. 16. 22 & 23 Car. 2. p. 291.
- Bonds with Sureties, viz.
- For Additional Duties on Linens. B. Rates. p. 27
- For Additional Duties on Linens. On Silks. p. 33
- For Additional Duties on Linens. On Tobacco. p. 36
- For Ships to the Plantations. 12 Car. 2. c. 18. p. 16
- For Wooll to Jersey or Guernsey, from Southampton. c. 32. p. 115
- For Goods Coastwise. 14 Car. 2. c. 11. p. 220
- For Coals to the Plantations. 15 Car. 2. c. 7. p. 76.
- For Ships to the Plantations. 22 & 23 Car. 2. c. 26. p. 289
- For Impost on Wines. 1 Jac. 2. c. 3. p. 13
- [Page 98]For English Corn exported. 1 W. & M. c. 12. p. 228
- For Two Thirds of Impost on Pepper. 2 W. & M. c. 14. p. 202
- For Impost on East India Silks, and other Goods. p. 212
- For Additional Impositions. 4 & 5 W. & M. c. 5. p. 268
- For Excise on Foreign Salt imported. 5 & 6 W. & M. c. 7. p. 118
- For Impost on Tobacco. 7 & 8 W. 3. c. 10. p. 328
- For Ships to the Plantations. c. 22. p. 503
- For Paper exported, not to be relanded 8 & 9 W. 3. c. 7. p. 162
- For Leather exported, not to be relanded. 8 & 9 W. 3. c. 21. p. 422
- For Malt to be exported. c. 22. p. 446
- For further Subsidy on Tobacco. c. 24. p. 503
- For seized Lustrings, &c. to be exported. c. 36. p. 663
- For seized Lace, &c. to be exported. 9 & 10 W. 3. c. 9. p. 74
- For Duties on Coals and Culm. c. 13. p. 348
- For further Subsidy on Tobacco. c. 23. p. 447
- For Ships Trading to Africa. c. 26. p. 508
- For Wooll sold in Kent or Sussex, &c. c. 40. p. 666
- For payment of 5 per Cent. on East-India Goods. c. 44. p. 779
- For Duties on Whale-Fins, and Scotch-Linen. c. 45. p. 799
- [Page 99]Bond to be given for Coast-Goods in the value of the Goods,Bond.to return Certificate in six Months after date of the Delivery. 14 Car. 2. p. 220.
- Books Popish, prohibited to be Imported: 3 Jac. 1. c. 5. Sect. 25.Books Unbound.
- Books Unbound, for every Hundred weight Imported, to pay 4 s. Additional Impost, more than the same is charged with in the Book of Rates. 4 & 5 W. & M. p. 253
- More. To pay 25 l. for every 100 l. Value, to be esteemed upon the Oath of the Importer. 8 & 9 W. 3. p. 145
- Vide Paper, Vellum, and Parchment, Expired.
- Boultel Reines Imported,Boulted Reines.to pay Additional Impost 10 l. for every 100 l. Value, more than the same is charged with in the Book of Rates. 4 & 5 W. & M. p. 254.
- Borelaps,Borelaps.(which have of late been compelled to pay Custom for the same as Holland) all such Linen Cloth known, or commonly called by the name of Borelaps, not exceeding 28 inches ½ in breadth, nor 12 d. an English Ell in Value, shall be Entred ad Valorem, and pay all Duties accordingly. 7 & 8 W. 3. p. 336
- Box-wood. Vide Deal Timber.
- Bracelets or Necklaces of Glass Imported,Bracelers or Necklaces.to pay for every Gross 2 s. 6 d. Additional Impost more than the same are charged with in the Book of Rates. 4 & 5 W. & M. p. 254.
- Brandy pays Customs ad Valorem. Brandy.
- Brandy Imported, to pay Coynage-Duty 20 s. per Ton. 18 Car. 2. p. 65.
- [Page 100]French Brandy of single proof Imported after 28 Feb. 1696. for the Term of 21 Years, and from thence to the end of the next Sessions of Parliament, to pay for every Ton 30 l. and for every Ton of French Brandy of double proof, Imported as aforesaid, 60 l. over and above the Duties already charged thereupon, without any deduction. 7 & 8 W. 3. c. 20. p. 468.
- This Duty does not extend to such Brandy as shall be bona fide seized, or taken and condemned as Prize. 8 & 9 W. 3. p. 501.
- May not be Imported in Cask less than 60 Gallons, on forfeiture of the Goods, or Value thereof. 4 & 5 W. & M. p. 269.
- Brass Latten or Copper Wire. Vide Wire.
- Brass wrought,Brass wrought.Imported, to pay Additional Impost, 5 l. for every 100 l. value, more than the same is charged with in the Book of Rates. 4 & 5 W. & M. p. 254
- Bribery,Bribery.or Connivance in Officers at false Entries, forfeits 100 l. 14 Car. 2. p. 230
- Person Offending, revealing his Offence within two Months to Lord Treasurer, &c. shall be acquitted. p. 231
- Brimstone Imported,Brimstone.to pay Impost for every Hundred weight, 4 s. 8 d. above what the same is charged with in the Book of Rates. 2 W. & M. p. 211
- Bristles,Bristles.drest and undrest, Imported, to pay Additional Impost 5 l. for every 100 l. value, more than the same are charged with in the Book of Rates. 4 & 5 W. & M. p. 255.
- [Page 101]Buckrams Imported,Buckramsto pay Additional Duty 5 l. for every 100 l. value, more than the same are charged with in the Book of Rates. 4 & 5 W. & M. p. 254
- Bulk may be broken by the Merchant,Bulk broken.in any Port allowed by Law, paying Custom and Subsidy for so much as he shall Enter and Land; provided the Master of the Ship do first declare the Contents of his Lading, &c. Book of Rates. Article 1.
- Bullion, how to be Exported.Bullion.15 Car. 2. p. 77. 6 & 7 W. 3. p. 433, 440. 7 & 8 W. 3. p. 460, 461, 462. 9 & 10 W. 3. p. 537. Vide Coin.
- Butter and Cheese,Butter and Cheese.Prohibited to be Imported from Ireland. 32 Car. 2. p. 10
- Butter and Cheese may be Exported free of Custom. 3 & 4 W. & M p. 264
- Butter and Cheese, how to be Ship'd Coastwise. 4 & 5 W. & M. c. 7.
- Buttons of Hair,Buttons.and all other Foreign Buttons, prohibited to be Imported. 14 Car. 2. p. 267. 4 & 5 W. & M. p 322
- Backs for Chimneys imported,
- C.
- Cable Yarn Imported,Cable Yarn.to pay Impost for every Hundred weight, 5 s. 2 W. & M. p. 207.
- Calaminaris, vide Lapis Calaminaris.Calaminaris.
- Calicoes, and all other Indian Linen,Calicoes.and all Wrought Silks, and other Manufactures of India and China (except Indigo) Imported, to pay an Impost Duty of 20 l. for every 100 l. Value thereof, over and above all Impositions, Duties and Charges already imposed, and payable upon, and for the same. 2 W. & M. p. 200, 201.
- [Page 102]No piece of Calico of the breadth of 1 yard ¼,Calicoes.or under, shall exceed 10 yards; and no piece of Calico above that breadth, shall exceed 6 yards; the Merchant to pay Subsidy, Additional Duty and Impost according to the said Admeasurement of each piece of Calico. 4 & 5 W. & M p. 270.
- Calve Skins Imported,Calve Skins.to pay Additional Impost 5 l. for every 100 l. value, more than the same are charged with in the Book of Rates. 4 & 5 W. & M. p. 255.
- Candles of Tallow Imported,Candles.to pay Impost for every Hundred weight, 10 s. 2 W. & M. p 208.
- Candles may be Exported free of Custom. 3 & 4 W. & M. p. 264.
- Canes,Canes.called Walking Canes, Imported, to pay Additional Impost for every Thousand 25 s. more than is now paid for the same. 4 & 5 W. & M. p. 255
- Canes, called Rattans, Imported, to pay Additional Impost, 5 s. the Thousand more than is now paid for the same. 4 & 5 W. & M. p. 256.
- Captains, Masters,Captains, Masters or Pursers.or Pursers of Ships, not to unlade any Goods brought from Ports beyond the Seas, before Entry be made of the Merchants Names, and the Marks of the Goods; and Answer made upon Oath concerning the same, on forfeiture of 100 l. 14 Car. 2. p. 210.
- Before they depart out of Port, to give a Content in Writing under their Hand, upon Oath of their Lading, &c. on forfeiture of 100 l. 14 Car. 2. p 211
- Vide Masters of Ships.
- If any Commission or Warrant Officer having charge of any Ship, [Page 103]shall Import Alamodes or Lustrings, he shall over and above the Forfeitures and Penalties of the Law, be ipso facto incapable of serving his Majesty. 9 & 10 W. 3. p. 699.
- Car ds, called Playing Cards,Cards.prohibited to be Imported. 3 Edw. 4. c. 4.
- Wooll Cards, prohibited to be Imported. 14 Car. 2. p. 314.
- Cardwire,Cardwire.prohibited to be Imported. 13 & 14 Car. 2. c. 19. p. 314. 2 W. & M. p. 204.
- Carpets of all sorts Imported to pay Additional Impost 5 l. for every 100 l.Carpets.Value, more than the same are Charged with in the Book of Rates. 4 & 5 W. & M. p. 255.
- Catlings and Lutestrings Imported,Catlings and Lutestrings.to pay Additional Impost, 18 d. for every Gross, more than the same are Charged with in the Book of Rates. 4 & 5 W. & M. p. 255.
- Cattle,Cattle.Sheep, Swine, Beef, Pork and Bacon Prohibited to be Imported (except 600 Head of Cattle yearly from the Isle of Man to be Landed in the Port of Chester) 18 Car. 2. p. 52, 54. 20 Car. 2. c. 7. p. 55 to 63. 32 Car. 2. p. 6.
- A Common Nusance.
- Goods, Ship and Tackle Forfeited.
- If Seized within a year, moiety of Sale to the Poor, moiety to the Informer.
- Breeding and Feeding of Cattle encouraged by 3 & 4 W. & M c. 8. p. 263.
- Note, That Bacon may be Imported by 5 W. & M p. 79. paying 4 d. per Pound Additional Impost by the 4 & 5 W. & M. p. 255.
- Cheese Prohibited to be Imported from Ireland, Cheese.32 Car. 2. p. 10.
- [Page 104]Cheese may be Exported free. 3 & 4 W. & M. p 264.
- Chocolate Ready made,Chocolate.Rated to pay for every Pound 1 s. vide Transport Service. 6 & 7 W. 3. p. 334.
- Cinamon.Cinamon.Vide Nutmegs. Title Transport Service.
- Cloves.Cloves.Vide Nutmegs. Title Transport Service.
- Clay. vide Tobacco Pipe Clay.
- Clothes.Clothes.No Clothes made beyond the Sea shall be brought into the Kingdom of England. 11 & 12 Edw. 3. c. 3. 4 Edw. 4. c. 1. sect. 7.
- Coals Exported from New Castle upon Tyne to any other Port of this Kingdom,Coals.to pay for every Chalder 1 s. Book of Rates. Artic. xxvij.
- Coals Transported in English Shipping and Navigation, for His Majesties Plantations, to pay per Chalder New Castle Measure 1 s. 8 d. And for the Chalder London Measure, 1 s. in full of all Custom, Security to be given for the Landing them in the said Plantations. 15 Car. 2. c. 7. p 76.
- Coals brought into Thames to pay 18 d. per Chalder or Tun, from 29 September, 1687 to 1700. for building and finishing Paul's Church. 1 Jac. 2. c. 15. p 99.
- Coals or Culm Imported into the Port of London, Coals and Culm.or Members thereof, to pay perpetually 4 d. per Chalder Metage, and after September, 1700. 6 d. per Chalder more, and 6 d. per Ton from September, 1700. for 50 years, to be paid by Owner of Vessel, and collected according to the 19 Car. 2. c. 3. Towards 4 l. per Cent. per Ann. to London Orphans. 5 & 6 W. & M p. 200.
- Coals Exported for Foreign Parts in [Page 105] English Bottoms, to pay only 3 s. per Chalder Customs, and in Foreign Bottoms to pay only 10 s. per Chalder Customs for 5 years, from 29 September, 1695. 6 & 7 W. 3. p. 464.
- Coals Imported from Scotland, or any part beyond the Seas, to pay (for 5 years from 15 May, 1698. 5 s. per Ton, each Ton qt. 20 Hundred Weight Averdupoiz. for Coals usually Sold by Weight: And for the like Imported Coals usually Sold by Measure 7 s. 6 d. per Chalder, each Chalder being 36 Bushels Winchester Measure, to be paid by the Importer. 9 & 10 W. 3. p. 340, 341.
- For all Coals Shipped or Water born, in order to be Shipped and laid on Board any Ship or Vessel, to be carried by Sea, and which shall be so carried by Sea from any Port of this Kingdom to any other Port thereof, the Sum of 5 s. per Chalder, if usually Sold by Measure, and 3 s. 4 d. per Tun, if usually Sold by Weight, to be paid at Importation. p. 341.
- Culm water born in order to be Shipped within this Kingdom, or brought into the same, 1 s. per Chalder, to be paid where Imported. p. 342.
- The said Duties on Coals and Culm to be under the Management of the Commissioners of the Customs, and to be Collected and Paid distinctly from all other Moneys, the necessary Charge of Management excepted. p. 343.
- Duties to be paid before Bulk broken, &c. on Penalty of Forfeiture of such Coals and Culm, and also of the Ship, &c. p 344.
- Three Months time allowed for Payment of the Duty, giving Security, or [Page 106]10 per Cent. per Annum to be allowed for Prompt Payment. p. 348.
- If any of the Coals or Culm for which the Duty shall be so once Paid or Secured, be again Exported to any other Place of this Kingdom, no further Duty to be paid for the same. ibid.
- If any of the Coals for which the Duty shall be so once Paid or Secured, be afterwards carried beyond the Sea, an Allowance out of the Over Sea Duties, or Repayment shall be made of so much as was before paid for the same Coals or Culm. ibid.
- Coast Goods carried in Strangers Bottoms Forfeited.Coast Goods.5 Eliz. c. 5. sect. 8.
- Cocoa Nuts. vide Transport Service.
- Cocoa Past. vide Transport Service.
- Cocquets to be taken out,Cocquets and Certificates.and Bond given with Security for Coast Goods. 14 Car. 2. c. 11. p. 220.
- Cocquets and Certificates for Wooll to be Written on Paper, and not Parchment, and to be Signed by Three Officers. 1 W. & M. p. 458. And not obliterated or interlined. 7 & 8 W. 3. p. 573.
- Coffee.Coffee, &c.vide Transport Service.
- Coin.Coin.Foreign Coin and Bullion Imported, may be Landed by any Person without Warrant or Fee, vide Table of Fees for the Port of London, Rules for the Ports in general.
- No Goldsmith or other Person shall transport or cause to be transported any molten Silver, but what shall be first marked at Goldsmiths-Hall, and a Certificate of Oath made before the Wardens of the said Company, by the Owner of such molten Silver, that the same [Page 107]is lawful Silver, and that no part thereof was (before melted) the current Coin of this Realm, nor Clippings thereof, nor Plate wrought within this Kingdom. And for any Person to offer any molten Silver to be markt, and shall not prove by such Oath, and Witness, as abovesaid, such person to be seiz'd and detain'd until proof be made, as aforesaid. Officers of the Customs may seize all Silver shipt otherwise than as abovesaid. 6 & 7 W. 3. c. 17. p. 433, 434.
- Bullion seized on Ship-board, and questioned whether English or Foreign, the proof shall lie on the Owners, that the same is Foreign. p. 440.
- Bullion to be transported, forfeited, if not entred in the Name of the true Owner. ibid.
- The King may Export, or licence to be exported any quantity of Bullion, not exceeding 700000 Ounces of Silver before the first day of January, 1695. to pay his Forces. ibid.
- After the last day of March 1696. No Person whatsoever shall Ship, or cause to be Shipped, any molten Silver or Bullion either in Bars, Ingots, or any other form whatsoever, without a Certificate from the Court of Lord Mayor and Aldermen of London, that Oath hath been made before them by the Owner of the said Bullion, and likewise by two or more credible Witnesses, that the said Bullion, and every part thereof is Foreign Bullion, and no part thereof was the Coin of this Kingdom, or Clippings thereof, or Plate wrought within this Kingdom, which Certificate is to be entred in a Book kept for that purpose [Page 108]by the said Court, and such Certificate shall be produced to the Commissioners of the Customs before any Cocquet be granted for Exporting of such Bullion. 7 & 8 W. 3. c. 19. p. 460, 461.
- Any Officer of the customs, or any other Person, may seize any Bullion whatsoever that shall be Shipt without Oath, Certificate and Entry, as is before provided, as Forfeited, one moiety to the King, the other moiety to the Seizer; And the Owner or Proprietor of such Bullion shall Forfeit double the value thereof, one moiety to the King, and the other to such Person that shall Sue for the same, to be recovered with Costs of Suit, by Action of Debt, &c. wherein no Priviledge, &c. shall be allowed. And the Captain or Master of such Vessel (if belonging to a Subject) who knowingly permits such Bullion to be put on Board, shall Forfeit to such Person as shall Sue for the same, the Sum of 200 l. And if the Ship belong to His Majesty, then beside the said Sum of 200 l. the Captain shall also Forfeit his Imployment, and be made uncapable of any other. p. 461, 462.
- Every Commissioner or Officer of the Customs, who shall grant any Cocquet for Exporting of any Bullion, otherwise than according to the Directions of this Act, shall Forfeit 200 l. and be made uncapable of any Office of Trust whatsoever. ibid.
- In case any Seizure be made, or Action be brought for any of the Forfeitures incurr'd by this Act, and question shall arise whether the Bullion in question be Foreign or not, the proof shall be on the [Page 109]part of the Owner or Proprietor, and unless he proves it Foreign Bullion, and that no part thereof was the Coin, Clippings or Plate of this Kingdom, it shall be adjudged to be Forfeited Bullion by this Act. p. 462, 463.
- Provided this Act shall not Extend to Prohibit the Exportation of such Bullion, Gold or Silver, as shall be licenced by His Majesty, to be Exported before the last day of January, 1696. not exceeding in value Two hundred thousand pounds Sterling, for payment of His Majesties Forces. p. 463.
- Foreign Coin or Bullion of Gold or Silver may be Exported, without paying any Duty or Fee for the same, Entry thereof being first made in the Customhouse, 15 Car. 2. c. 7. p. 77.
- Coinage Encouraged, vide Coynage.
- Coleseed Imported, vide Hempseed.
- Commodities of the Streights and Levant Seas, or East-India, Commodities of the Streights, &c.may be Imported in English Shipping, and three Fourths English Mariners, from the usual places of Lading, though they be not of the growth of the place 12 Car. 2. c. 18. p. 13.
- Commodities of the Growth,Of Europe.Production or Manufacture of Europe, not to be carried to any of His Majesties Plantations, but directly from England in English Shipping. 15 Car. 2. c. 7. p. 7.
- Commissioners and Officers of the Customs to be Sworn, and when, and how,Commissioners and Officers of Customs.6 W. & M. c. 1. p. 6, 7.
- The Oath to be Certified at Quarter Sessions. p. 8. vide 7 & 8 W. 3. c. 27. p. 551.
- Commissioners for Executing the Act made 1 W. & M. c. 32. p. 460. for the [Page 110]better preventing the Exportation of Wooll, &c.
- Composition of Seizures not to be made for less than one Third part of the appraised value,Compositions of Seizures.on loss of Office. 14 Car. 2. c. 11. p. 230.
- Copper called Rose-Brick, Copper.Copper Coin, and all Cast Copper, to pay Additional Impost for every Hundred weight, 7 s. 6 d. more than the same is Charged with in the Book of Rates. 4 & 5 W. & M. p. 256.
- Copper part wrought, as Plates, Bars, Rods or Raised, to pay Additional Impost for every Hundred weight 12 s. 6 d. more than the same is Charged with in the Book of Rates. Ibid.
- Copper fully wrought Imported, to pay Additional Impost for every Hundred weight, 17 s. 6 d. more than is now paid for the same. Ibid.
- Copper Metal of English Ore only,Copper Metal.may be Exported. 5 & 6. W. & M. p. 298
- Copper Bars that have been or shall be Imported into England, Copper Bars.may be Exported, and Drawback all Duties, Saving the half Subsidy, 9 & 10 W. 3. p. 518.
- Copper Wire, vide Wire.
- Coral Beads and all Polished Coral Imported,Coral Beads.to pay Additional Impost, 20 l. for every 100 l. Value, more than the same is Charged with in the Book of Rates, 4 & 5 W. & M. p. 256.
- If Exported within Three Years after Importation, may Draw back this Duty by Debentures p. 268.
- Corants of Turkey, and all Turkey Commodities,Corants. Imported.to be Imported in English built Ships and no other, 12 Car. 2. c. 18. p. 8.
- [Page 111]Corants Imported (which by 2 W. & M. p. 203. is Charged to pay an Impost Duty of 5 l. for every 100 l. Value) is after 25 March, 1693. to pay 50 s. and no more, for every 100 l. value, over and above the Rates Charged thereon in the said Book of Rates, 4 & 5 W & M. p. 270.
- Corants Exported,Corants Exported,to Draw back by Debentures all the Subsidy except 18 d. per Hundred to the English, and 22 d. ½. per Hundred to the Stranger. Book of Rates, Art. vi.
- Cordage ready wrought Imported,Cordage,to pay Impost for every Hundred weight, 5 s. over and above what the same is Charged with in the Book of Rates, 2 W. & M. p. 209.
- Corn, in what Ships to be Imported,Corn.12 Car. 2. c. 18. p 8.
- Corn of the Growth of Scotland Imported from thence in Scotch built Ships, not liable to pay Aliens Duty, 12 Car. 2. c. 18. p. 14.
- Corn not Exceeding certain Rates may be Transported, 15 Car. 2. c. 7. p. 4. Act for Trade.
- May be Exported (although the Prices thereof exceed the Rates set down in 15 Car. 2. c. 7.) paying Subsidy Outwards according to the Act of Tonnage and Poundage,May be Exported.22 Car. 2. c. 13. p. 179. Act for Tillage.
- Corn Imported from Foreign parts not exceeding Certain Rates,Imported.to pay Custom and Poundage, as follows, by 22 Car. 2. c. 13. p. 180.
- Wheat not exceeding 53 s. 4 d. per Quarter, to pay 16 s. per Quarter.
- [Page 112]Exceeding 53 s. 4 d. per Quarter, and yet not above 4 l. to pay 8 s. per Quarter.
- Rye not exceeding 40 s. the Quarter, to pay 16 s. per Quarter.
- Barly or Malt not exceeding 32 s. per Quarter, to pay 16 s. per Quarter.
- Buck-wheat not exceeding 32 s. per Quarter, to pay 16 s. per Quarter.
- Oats not exceeding 16 s. per Quarter, to pay 4 s. 4 d. per Quarter.
- Pease or Beans not exceeding 40 s. the Quarter, to pay 16 s. per Quarter.
- Each Quarter to contain eight Bushels, and each Bushel to contain eight Gallons and no more.
- (Every Round Bushel 18 Inches ½ wide throughout, and eight Inches deep, shall be esteemed a Winchester Bushel. 8 & 9 W. 3. p. 476.)
- But when the prices of the several sorts of Corn and Grain above mentioned,Corn Imported.shall exceed the respective Sums abovesaid, to pay the same Duties as was payable before the making of the said Act. p. 181. 22 Car. 2. c. 13.
- French or Pearl Barley Imported to pay Custom 5 s. per hundred. p. 182.
- The price of Corn to be settled twice a Year at the Quarter Sessions by the Justices of the Peace, viz. At Easter and at Michaelmas, 1 Jac. 2. p. 136.
- Corn Encouraged to be Exported when at certain prices.Corn Encouraged to be Exported.1 W & M. p. 228. to be shipt on English Shipping, the Master and two thirds of his Mariners at least being their Majesties Subjects; and the Merchant Exporter giving Bond to Export the same, is to receive a Bounty, viz.
- [Page 113]Malt or Barley at 24 s. per Quarter or under to receive 2 s. 6 d. per Quarter.
- Rye at 32 s. per Quarter or under, to receive 3 s. 6 d. per Quarter.
- Wheat at 48 s. per Quarter or under, to receive 5 s. per Quarter.
- Corn, Malt, Meal, Flour, Bread Biscuit or Starch prohibited to be Exported for one Year, from 10 Feb. 1698. by 10 W. 3. p. 15. with Proviso.
- Cotton.Cotton Manufactures.All Manufactures of Cotton only (except Dimity) not brought from East India or China Imported, to pay Additional Impost 5 l. for every 100 l. value, more than the same are Charged with in the Book of Rates. 4 & 5 W. & M. p. 256.
- Couries Imported to pay Additional Impost for every 100 l. Value 10 l. more than is now paid for the same.Couries.4 & 5 W. & M. p. 257.
- If Exported within Three Years after Importation, may draw back this Duty by Debentures. p. 268.
- Coynage Encouraged by a Duty laid of 10 s. per Ton on Wines, Vinegar,Coynage Encouraged.Cyder or Beer Imported, and 20 s. per Ton on Brandy Wines and Strong Waters Imported, 18 Car. 2. c. 5. p. 65. This Duty may be drawn back on Exportation. p. 66. Continued by 25 Car. 2. c. 8. p. 194. Revived and Continued by 1 Jac. 2. p. 63. 4 & 5 W. & M. p 476. to 13 Febr. 1699. and thence to the end of the next Session of Parliament, shall be applicable towards the Encouragement of the Silver Mint, and not to the Coynage of Gold. 7 & 8 W. 3. p. 366.
- [Page 114]Cows and Heifers,Cowes and Heifers.Ox or Steer, Transported by Native or Foreigner, to pay 12 d. each, and no more. 22 Car. 2. p. 183.
- For every Hog or Swine Transported 2 d. and no more.
- For every Horse or Mare Transported 5 s. and no more.
- For each Gelding Transported 5 s. and no more. p. 184.
- Cable Yarn Imported,
- D.
- Deal Timber or other Timber Boards,Deal.Wainscot, Pipe Staves, Box Wood and other Wood Imported from any part of Europe (except Ireland) to pay an Impost Duty of 10 l. for every 100 l. value thereof, above what is charged thereupon in the Book of Rates. 2 W. & M. p. 201.
- Debentures are to be Sworn to by the true Exporter,Debencures.viz. After 6 Apr. 1693. No person to be admitted to Swear to a Debenture for any Duties to be drawn back upon Reexportation, but he who is the true Exporter, as being either Interessed in the Propriety and Hazard of the Goods on the Exportation, or as being Employed by Commission is concerned in the Direction of the Voyage, so as to be able to Judge that the Goods are really and bona fide Exported, and not landed nor intended to be relanded in England, Wales or Berwick upon Tweed. 4 & 5 W. & M. p 387. Vide 6 & 7 W. 3. p. 338. 7 & 8 W. 3. p. 329.
- Debentures draw back Half Subsidy, Additional Duty, Impost Duty, Additional Impost Duties, and New Subsidy on Poundage Goods in general, where [Page 115]they are Charged with the said Duties.
- Silks draw back, Two thirds of the Old Subsidy.
- Corants draw back all the Old Subsidy, except 18 d. per Cent. to English, and 22 d. ½ to Strangers.
- Wines drawback all the Old Subsidy (except 20 s. per Ton) Additional Duty, Coynage Duty, and New Subsidy.
- Two thirds of the Transport Duty may be drawn back by Debentures.
- New Duty on Glass Bottles and Glass Ware. 6 & 7 W. 3. p. 456.
- New Duty on Paper, Velum, &c. may be drawn back by Debentures.
- No drawback for Impost on Wines.
- No drawback for Mum Exported.
- No Debentures for Goods to Scotland, unless the same be shipt for Transportation, according to the Second Rule of the Book of Rates. 7 & 8 W. 3 p. 334.
- Devenerunt may be brought in case of an Officers not Prosecuting Seizures.Devenerunt.14 Car. 2. c. 11. p. 230.
- Diamonds, Pearls, Rubies, Emeralds,Diamonds &c.and all other Jewels and Precious Stones Imported, to pay 20 s. for every 100 l. value, to be affirmed by the Oath of the Importer, in Lieu of all Impositions and Duties now payable for the same. 4 & 5 W. & M. p. 259.
- Dornix. Vide Tapistry.
- Drugs Imported to pay Impost for every 100 l value 10 l. Vide Grocery.Drugs.2 W. & M. p. 203.
- Drugs Imported directly from the place of their Growth in English built Shipping, to pay Subsidy according to the full value in the Book of Rates. [Page 116]And all Drugs otherwise Imported, to pay Treble such full value (except Drugs used in Dying) 8 & 9 W. 3. p. 650.
- Deal Timber or other Timber Boards,
- E.
- Earthen Ware,Earthen Ware.not mentioned in the Book of Rates, Imported, to pay Impost Duty 2 s. 6 d. for every 20 s. value thereof. 2 W. & M. p. 210.
- From and after 1 August, 1698. The Duty laid on Earthen and Stone Bottles, and on all Earthen Ware Imported, by the 6 & 7 W. 3. p. 444. and by 7 & 8 W. 3. p. 660. shall cease, determine and be no longer payable. 9 & 10 W. 3. p. 797.
- Eastland Trade Encouraged.Eastland Trade.(25 Car. 2. p. 193.) Liberty to Trade to and from Sweden, Denmark and Norway.
- East India Goods may be Imported in English Shipping and Navigation,East India Goods.from the usual places of Lading, though they be not of the Growth of the place. 12 Car. 2. c. 18 p. 13.
- East India and China Manufactures (except Indigo) to pay Impost Duty 20 l. for every 100 l. value thereof 2 W. & M. p. 200.
- East India Company. Vide Act for Setling the Trade to the East Indies. 9 & 10 W. 3. p. 715, 757, 761.
- Persons Trading to East Indies (except in Company) shall enter their Goods they Export in a Book before Lading, with the Ship and Masters Name, upon Oath or Solemn Affirmation before Trustees or Directors. p. 769. On Forfeiture of the Goods Exported or designed [Page 117]to be Exported, and the Proceed thereof, and double the value. p. 771.
- No Company or particular person shall Trade to the East Indies, before Security given to the Commissioners of the Customs, That all the Goods to be laden by or for them in the Indies shall be brought to England without breaking Bulk, except, &c. p. 771, 772.
- All Goods Imported by the Company or other Traders to the East Indies, East India Goods.to be sold openly by Inch of Candle, on pain of Forfeiting the same, or the value thereof p. 772.
- An Additional Duty of 5 per Cent. of the real value laid on all East India Goods Imported after 29 September, 1698. by any persons Trading pursuant to the said Act, to be paid and imployed as therein directed. p. 777, 778.
- Security to be given to the Commissioners of his Majesties Customs before Landing, for payment of the said Additional Duty of 5 per Cent. as soon as the Goods shall be sold. And Goods landed before due Entry and Duty secured, or without Warrant shall be forfeited. p. 779.
- All Wrought Silks Imported from the East Indies or Persia after 29 September, 1698. to pay an Additional Duty of 1 s. 10 d. per pound, at 16 Ounces Averdupoiz, over and above all other Duties payable for the same. p. 782.
- Eight per Cent. allowed on Impost on Wines for defect.Eight per Cent.
- Eight per Cent. allowed for Waste on Impost Duty on Tobacco Imported, and also 8 per Cent. for paying the Impost Duty on Tobacco within 6 Months from [Page 118]the time of Importation. Vide Allowances.
- Elephants Teeth Imported to pay Additional Impost 10 l. for every 100 l. value,Elephants Teeth.more than the same are Charged with in the Book of Rates. 4 & 5 W. & M. p. 257.
- Emeralds. Vide Diamonds.
- English Master and Mariners are understood to be any of His Majesties Subjects of England, English Master.Ireland and His Plantations, and no others. 14 Car. 2. c. 11. p. 217.
- Entries of Goods in Custom Books to be in the Owners Name.Entries in the Custom Books1 Eliz. c. 11. Sect. 6.
- Entries of Ships Inwards to be made by the Captain,Entries of Ships.Master or Purser, or other person taking Charge of the Voyage, and a Content in Writing to be given of the Marks, Numbers, &c. of the Goods upon Oath. 14 Car. 2. c. 11. p. 210, 211.
- Entries of Ships Outwards for Foreign parts to be made in the Custom House Books, by the Captain, Master or Purser, &c. before any Goods or Merchandize are laid on Board; and before they depart shall give a Content in Writing, under his or their hands, of their full Lading. 1 Eliz. c. 11. Sect. 4. 14 Car. 2. c. 11. p. 211.
- Entries of Ships intending for the Trade of Africa, to be made 15 days before Clearing. 9 & 10 W. 3. p. 505.
- Earthen Ware,
- F.
- Fees for Goods Exported or Imported to be such as were taken in the 4th Year of King James, Fees and Recompences.until such time as the said Fees shall be otherwise [Page 119]Setled by Authority of Parliament. 12 Car. 2. c. 4. p. 8. 14 Car. 2. c. 11. p. 239. 4 & 5 W. & M. c. 5. p. 274. 6 W. 3. p. 6. 6 & 7 W. 3. c. 7. p. 345, 346.
- Felony for Exporting Wooll, Repealed.Felony.7 & 8 W. 3. p. 572.
- Fins, viz. Whale Fins,Fins.Caught and Imported in Ships belonging to England, no Custom to be paid, Provided the Ship was Victualled in England, 25 Car. 2. p. 187.
- If Caught and Imported in Ships belonging to the English Plantations, to pay Customs 50 s. per Ton. p. 188.
- Of Foreign Fishing to pay 18 l. per Ton Custom. ibid.
- Caught and Imported by Ships belonging to the Greenland Company, to pay 3 d per pound (over, &c.)
- Of Foreign Fishery or others, not of the said Company, to pay 6 d. per pound. 9 & 10 W. 3. p. 798. to be paid by Four equal Quarterly payments, or be abated 6¼ per Cent. p. 799.
- Fir-Timber may not be brought from the Netherlands or Germany, Fir-Timber.on Forfeiture of Ship and Goods, 14 Car. 2. c. 11. p. 233.
- Fish taken by English, may be Transported in English Ships Custom-free,Fish.12 Car. 2. c. 4. p. 7.
- Fish Caught and Cured by the people of Scotland, and Imported from thence in Scotch built Ships, not to pay Aliens Duty, 12 Car. 2. c. 18. p. 14. vide Aliens Duty.
- Fish may be Exported from any of His Majesties Dominions, into any of the Ports of the Mediterranean, in English Shipping, &c. 14 Car. 2. c. 11. p. 240.
- [Page 120]No Fresh Herring, Fresh Codd or Haddock, Coal-fish or Gul-fish to be Imported but in English built Ships, the Master and Three Fourths of the Men English, and which hath been taken by such Ships, and not bought of any Strangers born, or out of any Strangers Bottoms, on Forfeiture of the Goods and Ship. 15 Car. 2. c. 7. p. 80.
- Salted or dried Fish Imported in any other Ship or Vessel than what is English built, &c. and not having been taken by such Ships, &c. to pay by way of Custom and Impost, as followeth, viz.
- For Cod Fish the barrel, 5 s.
- The Last qt 12 Barrels, 3 l.
- The hundred qt 6 Score, 10 s.
- Goal Fish the hundred qt 6 Score, 5 s.
- Ling the hundred qt 6 Score 1 l.
- White Herring the Last qt 12 Barrels, 1 l. 16 s.
- Haddocks the Barrel, 2 s.
- Gul Fish the Barrel, 2 s.
- Fish, called Ling, Herring, Cod or Pilchard, fresh or salted, dryed or bloated, or any Salmon, Eeles or Congers taken by any Foreigners, Aliens to this Kingdom, prohibited to be Imported, on forfeiture of the same to any person seizing, one half to the poor, the other half to the seizer. 18 Car. 2. p. 53.
- Fish, called Stock Fish, and live Eeles may be Imported. 32 Car. 2. p. 9.
- Fish salted in England, and Exported, draw back out of the Excise Duty on Salt, viz.
- [Page 121]For every Cask of Pilchards or Scads of 50 Gallons, 40 s. 5 & 6 W. & M. p. 124. 8 & 9 W. 3. p. 373. 9 & 10 W. 3. p. 725.
- For every Barrel of White Herrings, 8 s. 4 d. 5 & 6 W. & M. p. 124. 8 & 9 W. 3. p. 373. 9 & 10 W. 3. p. 725.
- For every Barrel of Red Herrings, 6 s. 8 d. 5 & 6 W. & M. p. 124. 8 & 9 W. 3. p. 373. 9 & 10 W. 3. p. 725.
- For every Barrel of Salmon, 16 s. 8 d. 5 & 6 W. & M. p. 124. 8 & 9 W. 3. p. 373. 9 & 10 W. 3. p. 725.
- For every Hundred of Codfish, Ling or Hake, 50 s. 5 & 6 W. & M. p. 124. 8 & 9 W. 3. p. 373. 9 & 10 W. 3. p. 725.
- For every hundred of Conger, 15 s. 5 & 6 W. & M. p. 124. 8 & 9 W. 3. p. 373. 9 & 10 W. 3. p. 725.
- For every Last of dry'd Red Sprats, 6 s. 8 d. 5 & 6 W. & M. p. 124. 8 & 9 W. 3. p. 373. 9 & 10 W. 3. p. 725.
- Note, That a Barrel of Herrings is to contain 32 Gallons, or 1000 Herrings. 13 Eliz. c. 11. Sect. 5.
- Five per Cent. Allowed on the Customs for Poundage Goods Imported.Five per Cent.Book of Rates, Article xvij.
- Five per Cent. on the Impost Duty on Wines. 1 Jac. 2. p. 14.
- Five per Cent. on Excise Duties on Salt.
- Five Shillings per Ton laid on Ships or Vessels belonging to the French King,Five Shillings.that shall lade or unlade Goods, take in or put out Passengers in England, &c. 12 Car. 2. c. 18. p. 15.
- If not paid, not only shall pay the same when Ship comes again, but Forfeit 10 l. 14 Car. 2. c. 11. p. 233.
- Pilate, Watermen or Boatmen Assisting, forfeit 40 l. ibid.
- Five Shillings per Ton on Goods carried from Port to Port in Foreign built Ships bought and brought into England since 29 September, 1689. 1 Jac. 2. p. 132.
- [Page 122]Flannel Imported to pay Additional Impost for every Yard,Flannel.2 d. more than the same is Charged with in the Book of Rates. 4. & 5 W. & M. p. 257.
- Flax Rough Imported,Flax.to pay Additional Impost 5 l. for every 100 l value, more than the same is Charged with in the Book of Rates. ibid.
- Flax dressed or wrought Imported, to pay Additional Impost 15 l. for every 100 l. value, more than the same is Charged with in the Book of Rates. ibid.
- Flax of and from Ireland may be Imported Free. 7 & 8 W. 3. c. 39. p. 757.
- Four per Cent. Four per Cent.Allowed for Waste out of the Impost Duty for Tobacco Exported.
- The like Allowance for promp payment of the Impost Duty on Tobacco at 12 Months from the Importation, Vide Allowances.
- Foreign Goods and Merchandize may be landed by Bill at sight,Foreign Goods.&c. 14 Car. 2. c. 11. p. 231.
- Foreign Wrought Silks, Tobacco, Sugars,Foreign wrought Silks.and Refined Sugars Exported, have no Draw back of the further Subsidy, unless Exported within a year from the Importation by English, and within 9 Months by Strangers. 8 & 9 W. 3. p. 505.
- Frauds and Concealments.Erauds.Goods conveyed away without Customs paid or agreed for, to be seized as forfeited, and house in which concealed, with Assistance of Magistrate, may be broken. 12 Car. 2. c. 19. p. 19.
- No House to be Entred but within a Month of the Offence. p. 20.
- [Page 123]For preventing Frauds, and Regulating Abuses in His Majesties Customs. See the Act at large, viz. 14 Car. 2. c. 11. p. 209, 215.
- For Regulating Frauds and Abuses in the Plantation Trade. 7 & 8 W. 3. c. 22. p. 495. Vide Plantation Trade.
- Frize Imported,Frize.to pay Additional Impost for every Yard 3 d. ½ more than the same is Charged with in the Book of Rates. 4 & 5 W. & M. p. 257.
- 1. French Goods and Merchandize (except Wine, Brandy,French Goods.Salt and Vinegar) to pay Additional Impost 25 l. for every 100 l. value thereof, more than the same are Charged with in the Book of Rates. 4 & 5 W. & M. p. 264.
- 2. French Wine Imported, to pay Additional Impost for every Ton 8 l. above all Duties already Charged thereupon in the Book of Rates, or by any other Law. 4 & 5 W. & M. p. 264.
- 3. French Wines Imported after 28 February, 1696. for the Term of 21 Years, and from thence to the end of the next Session of Parliament, to pay a Duty of 25 l. per Ton, above the Duties already Charged thereupon, without any deduction. 7 & 8 W. 3. p. 468.
- 4. French Brandy of Single Proof Imported during the said Term, to pay 30 l. per Ton, and of Double Proof 60 l. per Ton, over and above the Duties already Charged thereupon, without any deduction. p. 468.
- 5. French Vinegar Imported during the said Term, to pay 15 l. per Ton, over and above the Duties already Charged thereupon, without any deduction. p. 469.
- [Page 124]6. All other Goods of the Growth,French Goods.Product or Manufacture of France Imported during the same time, to pay 25 l. per Centum ad valorem, over and above the Duties already Charged thereupon, without any deduction. p. 469.
- 7. This Duty does not extend to such Goods as shall be, bona fide, seized or taken and Condemned as Prize. 8 & 9 W. 3. p. 501. except such seizing be by Connivance or Collusion.
- 1. French Goods and Merchandize (except Wine, Brandy,
- Fringe,Fringe.Bandstrings, Buttons and Needle Work prohibited to be Imported. 13 & 14 Car. 2. c. 13. p. 265. Vide Lace.
- Frying-Pans Imported to pay Impost Duty,Frying-Pans.for every hundred weight 4 s. over and above what is Charged in the Book of Rates. 2 W. & M. p. 205.
- Fullers Earth or any kind of Scouring Earth prohibited to be Exported.Fullers Earth.12 Car. 2. c. 32. p. 107. 14 Car. 2. c. 18. p. 305. vide 9 & 10 W. 3. p. 663. vide Tobacco-pipe-Clay.
- Furs of all sorts Imported,Furs.to pay Additional Impost for every 100 l. value 5 l. more than the same are Charged with in the Book of Rates. 4 & 5 W. & M. p. 258.
- Further Subsidies 8 & 9 W. 3. p. 493.Further Subsidies.9 & 10 W. 3. p. 447.
- Fees for Goods Exported or Imported to be such as were taken in the 4th Year of King James,
- G.
- Ginger of the English Plantations in the West Indies, Ginger.which by the Book of Rates is valued at 16 d. per pound, is to pay the Old Subsidy 1 s. per 100 weight, and for the New Subsidy the like Duty of 1 s. per 100 weight, and no more. 8 & 9 W. 3. p. 503. 9 & 10 W. 3. [Page 125]The Impost Duty is 10 l. for every 100 l. value, according to the Book of Rates, vide Grocery.
- If Imported in English Shipping, being accounted Spicery, to pay one third part of what is Charged in the Book of Rates, and no more. Book of Rates. p. 22.
- 1. Glass, voc. Glass.Drinking Glasses and other Glass, and all Manufactures of Glass (except Rhenish and Muscovia Window Glass) Imported, to pay Impost 3 s. for every 20 s. value thereof, above what the same is Charged with in the Book of Rates. 2 W. & M. p. 208.
- 2. Glass Bottles, and Bottle Works, containing Quarts, or so reputed (Flint Glass Bottles excepted) Imported, to pay a Duty of 12 d. per Dozen, over and above all such Customs and Duties as are already payable for such Commodities. 6 & 7 W. 3. p. 444. Continued by 7 & 8 W. 3. p. 627 to 630.
- 3 For all pint Bottles or Bottle Works, or so reputed (Flint Glass Bottles excepted) Imported, to pay a Duty of 6 d. per Dozen. p. 445. And so proportionable for such Glass Bottles of greater or lesser measure. p. 446.
- 4. For all Flint Glass Bottles, and all Flint Glass Works, and all sorts of Glass Plates Imported, to pay 20 l. for every 100 l. of the true and real value of the same. p. 446.
- 5. For all Window Glass Imported, to pay 10 l. for every 100 l. of the true and real value thereof. p. 447.
- 6. For all other sorts of Glasses, Glass Works and Glass Wares of what nature or kind soever (not herein before [Page 126]particularly Charged) which shall be Imported, to pay 15 l. for every 100 l. of the true and real value of the same. p. 446.
- 7. The Value of the said Goods to be esteemed upon the Oath of the Merchant. p. 449.
- 8. If any of the said Goods shall be Exported, the Merchant may draw back the whole Duty by Debentures. p. 456.
- 9. From and after 1 August, 1698. one Moiety or half part of the above-said Duties, for and upon the said Glass and Glass wares, Imposed by 6 & 7 W. 3. p. 444. shall cease, determine, and be no longer payable. 9 & 10 W. 3. p. 797.
- 10. Such Glass or Glass-wares, for which the whole Duty by the said Act shall have been paid, and shall be Exported before 1 Decemb. 1698. the said whole Duties shall be repaid. p. 800
- 1. Glass, voc.
- And any Glass or Glass Wares, which shall be Exported after 1 Dec. 1698. one Moiety only of the said former Duties, shall be drawn back, or allowed to the Exporter. p. 801.
- Goats Hair,Goats hair.called Carmenia Wooll, Imported, to pay Additional Impost for every pound 4 d. more than the same is charged with in the Book of Rates. 4 & 5 W. & M. p. 258.
- Goats Hair of any other sort Imported, to pay Additional Impost, for every pound 2 d. more than the same is charged with in the Book of Rates. ib.
- Gold and Silver Imported from Africa, Gold and Silver.may be Landed without Entry, or Declaration, or Duty. 9 & 10 W. 3. p. 518.
- [Page 127]Gold and Silver Thread and Wire,Gold and Silver Thread and Wire.counterfeit, Imported, to pay Additional Impost 5 l. for every 100 l. value, more than the same is charged with in the Book of Rates. 4 & 5 W. & M. p. 258.
- Prohibited to be Imported after 24 July, 1698. 9 & 10 W. 3. p. 658. Vide Silver Manufacture.
- 1. Goods not Rated,Goods not Rated, to pay ad Valorem.the Custom to be Levyed according to the Value, upon the Oath of the Merchant. vide Book of Rates, p. 51.
- 2. No Goods shall be Laden or Discharged,Goods to be Laden, or discharged in the Day-time.but in the Day-light and in open place. 1 Eliz. c. 11. Sect. 2, 3. Not to be Shipt before the Subsidy Custom, or other Duties be paid. 12 Car. 2. c. 4. p. 5.
- 3. Goods of any Merchant being born Denizen, taken by Enemies or Pyrates,Goods lost, &c.or perished in any Ship, for which all Duties Outwards are paid, upon due proof, the like quantity to be Ship'd out free. p. 6.
- 4. No Goods to be Imported into,Goods to and from the Plantations.or Exported out of any the English Plantations in Asia, Africa or America, but in English or Irish Vessels, or in Vessels of the said Plantations, and the Master and Three Fourths of the Mariners English. 12 Car. 2. c. 18. p. 1, 2. 7 & 8 W. 3. p 496.
- 5. No Goods of the Growth, &c. of Asia, Africa or America, may be Imported into England, Ireland, Wales, Guernsey or Jersey, or Town of Berwick, in any other Ships or Vessels, but such as do belong only to the people of England or Ireland, Wales or Berwick, or of the [Page 128] English Plantations; and whereof the Master and Three Fourths at least of the Mariners are English under the Forfeiture of Ship and Goods. 12 Car. 2. c. 18. p. 4. 7 & 8 W. 3. p. 496. Except Prize Ships belonging to English Men, &c. ibid.
- 6. No Goods of Foreign Growth, which are to be brought into England, &c. in English Shipping, or other Shipping, &c. shall be Shipped, or brought from any other Place or Country, but only from those of their said Growth, &c. or from those Ports where they can only, or are, or usually have been first Shipped for Transportation, and from no other Place or Country, on forfeiture of Ship and Goods. 12 Car. 2. c. 18. p. 5.
- 7. No Goods of the Growth, &c. of Muscovy, or of any the Countries, Dominions or Territories to the Great Duke of Muscovy or Russia belonging; no sorts of Masts, Timber or Boards; no Foreign Salt, Pitch, Tar, Rozin, Hemp or Flax, Raizins, Figs, Prunes, Olive Oyl; no sorts of Corn or Grain, Sugar, Potashes, Wines, Vinegar or Spirits, called Aqua vitae or Brandy Wine, shall, from and after 1 Apr. 1661. be Imported into England, Ireland, Wales, or Town of Berwick upon Tweed, in any Ships, but such as belong to the People thereof, or of some of them, and Navigated with English Mariners. And no Corants nor Commodities of Turkey to be Imported in any Ship, but which is of English Built, and Navigated as aforesaid. 12 Car. 2. c. 18. p. 8.
- [Page 129]8. Except only such Foreign Ships and Vessels as are of the Built of that Country, of which the said Goods are the Growth, &c. respectively; or of such Port where the said Goods can only be, or most usually are first Shipped for Transportation; and whereof the Master, and Three Fourths of the Mariners, at least, are of the said Country or Place, under the Penalty and Forfeiture of Ship and Goods. 12 Car. 2. c. 18. p. 9.
- 9. Sundry Goods lyable to pay Aliens Duties,Goods lyable to pay Aliens Duty.if Imported in any other Ship than which doth truly belong to England, Ireland, Wales, or Town of Berwick, and Navigated with the Mariners thereof, as aforesaid, viz. Wines of the Growth of France or Germany; all sorts of Masts, Timber or Boards; all Foreign Salt, Pitch, Tar, Rosin, Hemp, Flax, Raizins, Figs, Prunes, Olive Oyls; all sorts of Corn or Grain, Sugar, Potashes, Spirits, commonly called Brandy Wine or Aqua vitae, Wines of the Growth of Spain, Canaries or Portugal, Madera or Western Islands; all Goods of Muscovy or Russia; and all Corants and Turkey Commodities Imported in any other than English Built Shipping, &c. p. 10.
- 10. Goods of and from Scotland, viz. Corn, Salt and Fish: and Seal Oyl of and from Russia, not lyable to pay Aliens Duty. p. 14.
- 11. Goods of the Growth of Spain, Goods of Spain, &c.Portugal, or Western Islands, or their Plantations, may be Imported by any the People of England, &c. from Spain, Portugal, &c. in English Shipping. p. 14.
- [Page 130]12. Goods for which Customs are payable, shall not be conveyed away without Entry and Agreement for the Duties. 12 Car. 2. c. 19. p. 20.
- 1. Goods not Rated,
- No Goods intended to be Exported, shall be laid on Board before the Ship is Entred Outwards. 14 Car. 2. c. 11. p. 211.
- 13.Goods may be brought on Shore by Officers.Goods prohibited or uncustomed, except Jewels, if the Ship be Outward bound, and if Inward bound, all small parcels of fine Goods, or other Goods, for which the Duties were not compounded for, within 20 days after the first Entry of the Ship, may be brought a Shore, and secured until Duties paid; unless the Officers of the Customs shall see just cause to allow a longer time; and the Officers may stay on Board till the Goods be Discharged p. 214.
- 14. Goods concealed, found after Clearing the Ship, the Master or other Person taking charge of the Ship, forfeits 100 l. p. 215.
- 15. Goods Waterborn, are not to be Landed by any Wharfinger, &c. but in the Presence of some Officer of the Customs thereunto appointed; nor at hours and times not appointed by Law; forfeiture 100 l. p. 218.
- 16. Goods taken in from the Shore, into any Bark, Hoy, Lighter, Barge, Wherry or Boat, to be carryed Aboard any Ship Outward bound for Parts beyond the Seas; or Laden, or taken in, from, or out of any Ship coming in from Foreign Parts, without a Warrant and Officer, such Bark, Hoy, Lighter, Barge or Boat, shall be forfeited; and the Master, &c. of the Ship Inwards, knowing [Page 131]and consenting, shall forfeit the Value of the Goods so Unship'd. p. 219.
- 13.
- And the Porters, or other Persons, assisting in the Shipping off, or carrying away such Goods, upon Examination and due Proof, may by Justice of Peace be committed or bound to the Good Behaviour, till discharged by Lord Treasurer, &c. p. 219.
- 17. Goods Landed from Port to Port without Warrant or Sufferance, confiscated. p. 220.
- 18. Goods secretly conveyed on Board any Ship, and Transported before the Custom be paid, forfeit double the Value, computed according to the Book of Rates; except for Coals, which so secretly Exported, shall pay double the Custom and Duty. p. 222.
- 19. Goods Damaged, for which Allowance is made Inwards, the same to be Abated upon Debentures when Exported. p. 223.
- 20. Goods Ship'd by Certificate, and Relanded in England, Wales or Berwick, (unless in case of Distress, to save the Goods from perishing, and making it known to the Officers) no Allowance shall be made, and the Goods or Value forfeited. p. 224.
- 21. Goods coming out, or going to Scotland by Land, to pass thro' Berwick or Carlisle, and there to Enter and Pay the Duty, on forfeiture of the Goods or Value. p. 225.
- 22. Goods to be Ship'd and Landed at lawful places, (except Fish taken by his Majesties Subjects, Sea Coal, Stone, and Beastials, Outwards: Fish taken by his Majesties Subjects, Bestials and Salt, [Page 132]Inwards) on forfeiture of the Goods. p. 227, 228.
- 23. Goods prohibited to be Imported from the Netherlands or Germany, viz.
- No sort of Wines, other than Rhenish; no sort of Spicery, Grocery, Tobacco, Potashes, Tar, Salt, Rozin, Deal-Boards, Fir-Timber or Olive-Oyl, shall be Imported into England, Wales or Berwick, from the Netherlands or Germany, upon any pretence whatsoever, in any sort of Ships or Vessels whatsoever, upon Penalty of the loss of all the said Goods, as also of the Ship and Furniture. p. 233
- 24. Spicery may be Imported from any Parts beyond the Seas in English Ships, &c. 6 & 7 W. 3. p. 335.
- 25. Goods not to be illegally detained by the Officers of the Customs, &c. 14 Car. 2. c. 11. p. 239.
- 26. Goods Exported to any part of the Mediterranean Sea beyond Malaga, or Imported from thence in any Ship that hath not two Decks, and doth carry less than 16 Guns mounted, with two Men for each Gun, &c. shall pay One per Cent. over and above the Rates and Duties of Subsidy of Tonnage and Poundage. p. 240.
- Fish may be carried to the Mediterranean Sea, from any of his Majesties Dominions in any English Ship; and if one Moiety of the Lading be Fish, any Wares or Merchandize may be Imported in the same Ship for that Voyage, without paying any other Duties of Tonnage or Poundage than were heretofore accustomed. p. 240.
- 27. Goods, [...]oc. French Goods, vide French Goods.
- [Page 133]28.Goods for Africa.Goods Exported from and after 24 June, 1698. from England, or from any of His Majesties Plantations in America, to and for the Coast of Africa, between Cape Mount, and the Cape of Good Hope, to pay 10 l per Centum ad Valorem, to and for the use of the African Company 9 & 10 W. 3. p. 505.
- 29. Goods and Merchandize Exported from England to America, and from thence Exported for the Coast of Africa, to be Valued at no more than the real Cost in England 9 & 10 W. 3. p. 506.
- 30. The like duty of 10 l. per Cent. ad Valorem, to be paid for Goods Exported to the Coast of Africa, between Cape Blancho and Cape Mount, and also for all Goods Imported from the said Places into England, or into His Majesties Plantations in America, 10 per Cent. ad Valorem; Redwood excepted. which is to pay only 5 l. per Centum ad Valorem. 9 & 10 W. 3. p. 509, 510.
- 31. Goods formerly Exported and paid Duty for the Coast of Africa, if lost at Sea, the Duty to be Allowed upon any other Ship which the Proprietor shall send to the said Coast. p. 515.
- 32. Goods Returned may be again Exported without payment of further Duty. p. 516.
- 33. Goods. Foreign Coins, or other Merchandizes how to be Entred and Exported for the East Indies. 9 & 10 W. 3. p. 768, 769.
- 34. Goods Imported from the East Indies to be Sold by Inch of Candle. p. 772. vide East Indies.
- Governour of the Plantations to take Bond for Ships coming from England orGovernor of Plantations.[Page 134]other Places, that have not Certificate of Bond given in England, &c. 12 Car. 2. c. 18. p. 3, 12, 17. 15 Car. 2. c. 7. p. 73. 22 & 23 Car. 2. c. 26. p. 291. 7 & 8 W. 3. p. 498, 499, 504. 9 & 10 W. 3. p. 519.
- Grocery may not be Imported from the Netherlands or Germany, Grocery.on Forfeiture of Ship and Goods. 14 Car. 2. c. 11. p. 233.
- Grocery Wares and Drugs (other than Pepper and Licoris which are particularly Charged, and also except Corrants, Sugar, Tobacco, Mace, Cinamon, Nutmegs and Cloves) Imported to pay Impost for every 100 l. Value, 10 l. 2 W. & M. p. 203.
- Raisons to pay Impost but 5 per Cent. and Corrants 2½ per Cent. by 4 & 5 W. & M. p. 269, 270.
- Gunpowder when the same doth not exceed the Price of 5 l. the Barrel,Gunpowder.may be Transported. 12. Car. 2. c. 4. p. 10.
- Gunpowder, or any sort of Arms or Ammunition, may be Prohibited by His Majesty to be Exported. ibid.
- Gunpowder, Arms and other Ammunition and Utensils of War, may not be Imported without Licence. 1 Jac. 2. p. 67, 68.
- Greenland Trade Encouraged by an Act made the 25 Car. 2. c. 7. p. 187.Greenland.Continued by 6 W. & M. p. 5. and by 8 & 9 W. 3. p. 313.
- Greenland Trade Incorporated. 4 & 5 W. & M. p. 408.
- The Greenland Company are excepted from Fishing in the Seas belonging to their Majesties Colonies and Plantations in America. p. 410.
- [Page 135]Their Ships, from 1 May, 1693. till 1 October, 1707. may be Navigated with the Master and One third of the Mariners English, and yet pay no more Custom than if Navigated with Three fourths English, the Ship to Proceed from and Victual in England. p. 424, 425, 426.
- The said Company are not to be Charged with the Payment of any Duty for any Oyl, Blubber or Whale Fins, which shall be Caught and Imported into this Kingdom, by any Ships or Vessels belonging to the said Company. 7 & 8 W. 3 p. 720.
- Altered as to whale Fins, which are to pay 3 d. for every Pound, Taken, Caught and Imported by Ships belonging to the Company Established for the Greenland Trade: And by other Ships, 6 d. for every Pound. 9 & 10 W. 3. p. 798.
- Ginger of the English Plantations in the West Indies,
- H.
- Hair Buttons,Hair Buttons.and all other Foreign Buttons whatsoever are Prohibited to be Imported. 4 & 5 W. & M. p. 322.
- Hemp Rough Imported to pay Additional Impost 5 l. for every 100 l. Value,Hemp.more than the same is Charged with in the Book of Rates. 4 & 5 W. & M. p. 258.
- Hemp or Flax,Hemp or Flax from Ireland.and all the Production thereof, as Thread, Yarn and Linen of the Growth and Manufacture of Ireland, may be Imported into England directly from Ireland, by Natives of England or Ireland, free from all Customs and Impositions whatsoever, upon Certificate and Oath made of the Truth thereof. 7 & 8 W. 3. p. 757.
- [Page 136]Hempseed,Hempseed, &c.Coleseed and Rapeseed Imported, to pay Impost Duty for every Last 4 l. above what the same is Charged with in the Book of Rates. 2 W. & M. p. 207.
- Hempseed Oyl,Hempseed Oyl.Rape Oyl, and other Seed Oyl Imported to pay Impost Duty for every Ton 8 l. 2 W. & M. p. 202.
- Herrings. vide Fish.
- Hides Tanned may be Exported.Hides.vide Leather.
- Hides Raw not to be Transported. 14 Car. 2 c. 7. p. 137.
- Forfeiture 500 l. and disabled to Trade in Leather.
- Hides of all sorts Dressed and Undressed (except Buff and Losh) Imported to pay Additional Impost, 5 l. for every 100 l. Value, more than the same is Charged with in the Book of Rates. 4 & 5 W. & M. p. 258.
- For every Buff Hide Imported, to Pay Additional Impost, 2 s. more than the same is Charged in the Book of Rates. p. 258.
- For every Losh Hide Imported, to pay Additional Impost 1 s. more than the same is Charged in the Book of Rates p. 258.
- Hinderlands.Hinderlands.All whited Hinderlands Imported from the East Countries under the Breadth of Three Quarters and Half quarter of a Yard, to pay as Narrow East Countrey Linen. 4 & 5 W. & M. p. 271. vide Linen.
- Hops Imported to pay Impost Duty for every Hundred weight 20 s. over and above what the same are Charged with in the Book of Rates.Mops.2 W. & M. p. 202.
- [Page 137]Horses may be carried in English Shipping to the English Plantations from Scotland or Ireland. 15 Car. 2. c. 7. p. 72.Horses, Mares and Geldings.
- Horses, Mares and Geldings may be Transported to any Parts beyond the Seas in Amity with His Majesty, paying for each Horse, Mare or Gelding 5 s. Custom, and no more. 22 Car. 2. c. 13. p. 184.
- Hundred or Place suffering Wooll to be Exported,Hundred or Place.Forfeits 20 l. if the Wooll so Exported be under the Value of 10 l. if of greater Value, then Treble the Value, as also Treble Costs of Suit. 7 & 8 W. 3. p. 574. 9 & 10 W. 3. p 671.
- Hull Priviledged in Shipping and Landing of Goods.Hull.1 Eliz. c. 11. 14 Car. 2. p. 218, 226.
- Hair Buttons,
- I.
- Jewels. vide Diamonds.
- Imbroidery Prohibited to be Imported. 14 Car. 2. c. 13. p. 267.Imbroidery.
- Importers of Wine Defrauding His Majesty Forfeit the Goods, and are liable to pay the Impost Duty. 1 Jac. 2. p. 15.
- 1.Impost on Wines.Impost Duty on Wines and Vinegar Granted by 1 Jac. 2. c. 3. p. 11. for 8 Years, from 24 June, 1685. viz.
- For every Ton of French Wine and Vinegar 8 l. p. 12.
- For every Ton of Spanish and other Wine 12 l. p. 12.
- The Duties to be paid before Landing, or Security to be given with Sureties to be Approved of by the Officers intrusted with the Customs, at 3 Payments, viz. at 3, 6 and 9 Months from the Date. p. 13.
- [Page 138]Allowance of 10 per Cent. per Annum for Ready Money, with other Allowances and Abatements by the Act of Tunnage and Poundage, and 8 per Cent. for Damage which may happen in the Cellar. p. 16.
- No part of the Duty to be Repaid, or Security Lessened on Exportation. p. 17.
- Continued to 24 June, 1696. by 2 W. & M. ses. 2. p. 224.
- Continued to 24 June, 1698. by 4 & 5 W. & M. p. 376.
- Continued to 29 September, 1701. by 7 & 8 W. 3. p. 324.
- Continued to 1 August, 1706. by 8 & 9 W. 3. p. 314.
- 2.Impost on Tobacco.Impost on Tobacco, Granted by 1 Jac. 2. c. 4. p. 23. for eight Years.
- Viz. Tobacco of English Plantations 3 d. per Pound. p. 24.
- Spanish or Foreign Tobacco 6 d per Pound. p. 25.
- Continued to 24 June, 1696. by 2 W. & M. ses. 2. p. 225.
- Continued to 24 June, 1698. by 4 & 5 W. & M. p. 377.
- Continued to 29 September, 1701. by 7 & 8 w. 3. p. 325.
- The Duty to be Collected according to the Method directed by the said Act. 7 & 8 w. 3. p 328.
- Continued to 1 August, 1706. by 8 & 9 W. 3. p. 316. vide Tobacco.
- 3.Impost on East India Goods, &c.Impost on East India Goods and Manufactures, and upon all Wrought Silks and other Goods, &c. Granted by 2 W. & M. p. 199. from 25 December, 1690. to 10 November, 1695. Duties to be Levied according to Value of Goods in the Book of Rates, [Page 139]and where not Rated, according to the Importers Oath. p. 212. to be paid by Four equal Quarterly Payments on Security, or have 10 per Cent. per Annum abated for Ready Money. p. 212.
- Continued to 10 November, 1697. by 4 & 5 W. & M. p. 378.
- Continued to 29 September, 1701. by 7 & 8 W. 3. p. 327.
- Continued to 1 August, 1706. by 8 & 9 W. 3 p. 317.
- 4.Additional Impositions on sundry Goods, &c.Additional Impositions on sundry Goods and Merchandize Imported between the 1 March, 1692. and 1 March, 1696. 4 & 5 W. & M p. 251.
- Duties to be Levied according to Value, &c. ut Supra, in Impost on East India Goods, &c.
- Continued till 17 May, 1697. by 8 & 9 W. 3. p. 160.
- Continued till 1 August, 1706. p. 319.
- A Proviso to observe Alterations made by other Acts. p. 320.
- 5. Impost on Sundry Goods, viz. Impost Duties on Coffee, &c.Additional Duties upon Coffee, Tea, Chocolate and Spices, for the Transport Service for the Reduction of Ireland, 6 & 7 W. 3. p. 331. for Three years from 1 May 1695.
- Continued from 1 May, 1698. to 1 May, 1701. by 9 & 10 W. 3. p. 353, 354. vide Transport Service.
- 6. Impost on Glass wares Granted by the 6 & 7 W. 3. for Five years,Impost on Glass, &c.from 29 Sept. 1695. p. 443, 444.
- Continued and made perpetual by 7 & 8 W. 3. p. 658.
- A moiety of the Duties laid by the said Acts on Glass to cease, from 1 Aug. 1698. 9 & 10 W. 3. p. 797.
- [Page 140]7. Impost on Salt. Vide Laws of Excise.
- Incle unwrought Imported,Incle unwrought.to pay Additional Impost, one moiety more than what is now paid for the same. 4 & 5 W. & M. p. 263.
- India Linen. Vide Callicoes.
- Indico and other Commodities of English Plantations,Indico.not to be Transported thence but to English Plantations, or to the Kingdom of England, 12 Car. 2. c. 18. p. 15. 22 & 23 Car. 2. c. 26. p. 288.
- Not to be unladen in any Port in Europe, but in England, Wales or Berwick. p. 290.
- Indico of Foreign Plantations not being of the Growth of any of the Dominions or Plantations belonging to the Crown of England Imported, to pay Additional Impost for every Pound 4 d. more than the same is Charged with in the Book of Rates. 4 & 5 W. & M. p. 259.
- Indico of the Growth of the Dominions or Plantations belonging to the Crown of England Imported, to pay Additional Impost for every Pound 2 d. more than the same is Charged with in the Book of Rates. 4 & 5 W. & M. p 259.
- Insurance given or taken for Running Prohibited or Uncustomed Goods,Insurance.Incurs the Penalty of 500 l. 4 & 5 W. & M. p. 388.
- Persons agreeing for Insuring or Conveying Goods Imported without paying Duties, or Prohibited Goods, or Receiving Prohibited Goods on Land, or other Goods, before Custom paid, to Forfeit 500 l. p. 389.
- Insurer, Conveyer or Manager of Fraud, discovering, to keep the Insurance Money or Reward, and be discharged [Page 141]of Penalties, and have half of the other Forfeitures: And if the Party Insured make the discovery, to recover back his Praemium, and have one moiety of the others Forfeitures, and be discharged of his own. p. 390.
- How the said Penalties to be Recovered. 8 & 9 W. 3. p. 661, 662.
- 1. Iron Armor, Bandeliers,Iron.&c. and all sorts of Leather Manufacture, may be Transported, paying Customs for the same. 12 Car. 2. c. 4. p. 9.
- 2. Iron Backs for Chimneys. Vide Backs.Iron wrought or unwrought.
- 3. Iron wrought or unwrought or Cast (except Bushel Iron) Imported from any Foreign parts in any other Ship or Vessel than such as are English built, and whereof the Master and Three Fourths of the Mariners at least are English, to pay Impost Duty for every Ton 33 s. 2 W. & M. p. 203.
- 4. And for every Ton of such Iron which shall be Imported in such English built Ship or Vessel so Navigated, 23 s. over and above what the same is Charged with in the Book of Rates. p. 203.
- 5. Iron Pots and Kettles Imported,Iron Pots.to pay Impost for every Iron Pot and Iron Kettle, 1 s. 3 d. over and above what is Charged in the Book of Rates. p. 205.
- 6. Iron Slit or Hammer'd into Rods,Iron Slit.commonly known by the name of Rod-Iron, to pay Impost for every Hundred weight 5 s. over and above what is Charged in the Book of Rates. p. 205.
- 7. Iron Drawn or Hammer'd,Iron less than 3 quarters of an Inch.less than Three quarters of an Inch Square, and all other Iron Ware Manufactured, to pay Impost for every Hundred weight, [Page 142]5 s. over and above what is charged in the Book of Rates. p. 206.
- 8.Iron double, or Harness Plate.Iron Double, or Harness Plate, Imported, to pay Impost for every Harness plate, 1 s. 4 d. over and above what is charged in the Book of Rates. p. 206.
- 9. Proviso, That no Manufactured Iron, or Iron Ware which is charged to pay by the Piece or Hundred weight, shall be liable to pay the Duty of 33 s. or 23 s by the Ton. p. 207.
- 10.Iron from Ireland.Iron and Iron Wares Imported from Ireland, other than Swedish and Foreign Iron, which by the 4 & 5 W. & M. p. 259. were charged to pay Impost Duty, are discharged of the Impositions and Duties laid upon the same. 7 & 8 W. 3. p. 336.
- 11.Iron, Copper on Mundick Metal.Iron, Copper, or Mundick Metal of English Ore, may be Exported (except to France during the present War) paying the Duties and Customs by Law payable for the same. 5 & 6 W. & M. p. 297.
- 12.Iron Wire.Iron Wire Foreign of all sorts (except Card Wire, and all sorts of Iron Wire, smaller than the Sorts commonly called Finefine and Superfine, and all Wooll Cards, or any other Wares made of Iron Wire) which sorts of Iron Wire (except, as aforesaid) may be Lawfully Imported, to pay Impost Duty for every Hundred weight, 22 s. 6. d. 2 W. & M. p. 204. And also the Duty mentioned in the Book of Rates.
- 1. Iron Armor, Bandeliers,
- Juice of Liquoris. Vide Liquoris.
- Juries in Custom Causes to be the Kings Free-born Subjects.Juries.14 Car. 2. c. 11. p. 223.
- [Page 143]A Jury of any other County than that where the Fact shall be Committed, may Try Actions and Informations Commenced or Prosecuted by the Act made 7 & 8 W. 3. p. 577. for Preventing the Exportation of Wooll, &c.
- Justices of Peace have Power to punish those that abuse Officers.Justices of Peace.12 Car. 2. c. 19, 20. c. 34. p. 127. 14 Car. 2. c. 7. p. 140. 14 Car. 2. c. 11. p. 217, 219, 238. c. 13. p. 269. c. 18. p. 313 18 Car. 2. c. 2. p. 51, 52. 22 & 23 Car. 2. c. 26. p. 283.
- To Certifie the Price of Corn Twice a year to the Custom-house. 1 Jac. 2. c. 19. p. 136, 137. 5 & 6 W. & M. c. 7. p. 126.
- Justices of Peace to Certifie at the General Quarter Sessions of the Peace, what Officers of the Customs have taken the Oaths of Fidelity, by the 6 W. & M. p. 7, 8. vide 7 & 8 W. 3. p. 551, 559. 7 & 8 W. 3. c. 28. p. 575, 577. 8 & 9 W. 3. c. 23. p. 484.
- To Grant Warrants for Seizing Foreign Lace, &c. 9 & 10 W. 3. p. 74.
- To Certifie Oath made of the Propriety of English Lace, &c. if Seized. 9 & 10 W. 3. p. 76. The like for Alamodes, &c. 9 & 10 W. 3. p. 701.
- K
- Keys Lawful for Landing and Shipping of Goods,Keys.to be appointed by His Majesties Commission, 14 Car. 2. c. 11. p. 226.
- No Goods to be Laden or Discharged, but at such Lawful Keys, except Fish English, Sea Coles, Stone and Bestials Outwards; Fish English, Bestial and Salt Inwards. p. 227.
- [Page 144]Note, That by 4 H. 4. c. 20. All Merchandize Imported and Exported, shall be charged and discharged in Great Sea Ports, and not in Creeks and small Arrivals, except driven in by Tempest, on pain to Forfeit to the King all Merchandize otherwise charged or discharged.
- Keys Lawful for Landing and Shipping of Goods,
- L.
- 1.Lace, &c.Foreign Bone-Lace, Cut-work, Imbroidery, Fringe, Bandstrings, Buttons and Needle-work, Prohibited to be Imported, 14 Car. 2. c. 13. p. 265.
- 2. Foreign Bone-Lace, Loom-Lace, Needle-work, Point and Cut-work, Prohibited to be Imported or Sold, 9 & 10 W. 3. p. 71.
- 3. Forfeiture of the Goods and 20 s. per Yard. p. 73.
- 4. Importation after 25 March, 1698. Sale or Barter after 24 Decemb. 1698. declared to be a Common Nusance. p. 73.
- 5. May be Seized, and the Offenders Prosecuted by any Person whatsoever. Ibid.
- 6. If Seized, to be carried to the next Custom-house, and not thence be delivered till duly discharged. p. 74.
- 7. If Condemned, to be Sold by Inch of Candle, giving 10 Days Publick Notice.
- 8. The Buyer to give Bond with Sureties, to Export within 6 Months of the Date, and not to Import the same into England, Scotland, Ireland, or any of His Majesties Dominions in America or elsewhere p. 75.
- 9. If the Seizer, upon further Examination, believe the Goods to be English, [Page 145]he may take off his Seizure, giving Publick Notice thereof, &c. p. 75.
- 10. The proof of the Goods to be made in England, shall lie only upon the Importer, Keeper, Seller, Retailer, Barterer, &c. and not upon the Informer, Seizer or Prosecutor, that they were Manufactured beyond the Seas. p. 77.
- 11. The Penalties and Forfeitures in the said Act may be Sued for and Recovered, over and above any Penalties in any former Acts, and (after Reasonable Costs and Charges of Prosecution deducted and allowed out of the same to the Prosecutor) shall be one moiety to His Majesty, and the other moiety to him or them that will Sue for the same. p. 77
- 12. Informations, Actions and Suits to be brought within 12 Months after the Offence. p 78.
- 13 No Claim to be admitted till Security given by Recognizance before one of the Barons of the Exchequer in 20 l. to pay Cost, &c. p. 79.
- 14. No Authority given to any Person to Enter into any House, Shop, Cellar, warehouse, &c. or to break open the same, or any Door, Chest, Trunk, &c. which does not belong to a Dealer in Lace. p 79.
- Lamb and Mutton Prohibited to be Imported. 32 Car. 2. p. 9.Lamb and Mutton.
- Lapis Calaminaris Exported,Lapis Calaminaris.which by 4 & 5 W. & M. p 260. was to pay an Additional Impost of 20 s. per Ton, The same is altered by 7 & 8 W. 3. p. 337. to payonly 2 s. per Ton.
- Continued by 8 & 9 W. 3. p. 216. [Page 146]and further Continued by 8 & 9 W. 3. p. 319. till 1 Aug. 1706.
- Lattin Shaven,Lattin.Black Lattin and Round Bottoms Imported, to pay 10 l. for every 100 l. value, more than the same are charged by the Book of Rates, 4 & 5 W. & M. p. 260.
- Lattin Wire. Vide Wire.
- 1.Leather.Leather Manufactures may be Exported, paying Customs 12 Car. 2. c. 4. p. 9.
- 2. Leather of all sorts, Sheep-skins or Calve-skins, Tanned, Tawed or Dressed, bought in open Market by Native or Foreigner, may be Exported to any Foreign parts, paying Customs for every Hundred weight, 12 d. and no more. 20 Car. 2. c. 5. p. 51. Revived and Continued by 1 Jac. 2. p 93. 1 W. & M. p. 389. and by 7 & 8 W. 3. p. 744. Continued for Seven years, from 25 March, 1696 and from thence to the end of the next Session of Parliament.
- 3. Leather Imported from and after 20 April 1697. for the term of Three years, to pay a Duty or Imposition of 15 l. for every 100 l. of the true and real value (over and above all Customs, Subsidies or other Duties already Imposed on such Leather) to be esteemed upon the Oath of the Importer, to be so much as the same is worth to be Sold in London, without any Allowance for the Duties charged thereupon, to be paid before Landing thereof, 8 & 9 W. 3. p. 399, 400.
- 4 Provided that Foreign Raw Hides or Skins of Negro Dress, shall not pay the Duty, till Tanned, Tawed, Dressed [Page 147]or made into Leather. p. 415.
- 5. Leather Exported in Backs, Buts or Hides, upon Oath made that the Duties were paid, and Security given not to reland the same, may Draw back Two Thirds of the Duty. p. 422.
- 6. Boots, Shoes and other made Wares Exported, on Oath and Security, as aforesaid, Draw back 5 per Cent. ad valorem, to be affirmed by the Oath of the Exporter. p. 423.
- 7. Leather Shipped, to be Exported and Relanded, shall be Forfeited and Treble the value. p. 424.
- 1.
- Licence to be obtained for Alamodes and Lustrings before Importation,Licences.4 & 5 W. & M. p. 273, 274. 9 & 10 W. 3. p. 697.
- Licence to be obtained for Spices and Tea before Importation, 6 & 7 W. 3. p. 335, 336.
- Licoris Imported,Licoris.to pay Impost Duty for every Hundred weight 18 s. 8 d. above what the same is charged with in the Book of Rates, 2 W. & M. p. 209.
- Licoris Powder Imported, to pay Impost Duty for every Hundred weight, 37 s. 4 d. p. 210.
- And for every Pound of Juice of Licoris Imported, 1 s. ibid.
- Lime and Lemon Juice Imported,Lime and Lemon Juice.to pay Additional Impost 20 l. for every 100 l. value, more than the same is charged with in the Book of Rates, 4 & 5 W. & M. p. 260.
- 1. Linen. All Linen shall pay one full moiety over and above the Subsidy;Linen.for which Additional Duty, the Importer giving Security, shall have 12 Months [Page 148]time for payment of the same, from the time of the Importation, or have 10 per Cent. abated for paying Ready Money: And if Exported within 12 Months, may Draw back the whole Duty by Debentures Book of Rates, p. 27.
- 2 Linen Imported from any parts from whence the same may be by Law Imported, (other than Linen Cloth of the Manufacture of the Spanish Netherlands, or of the Ʋnited Provinces, not exceeding an English Ell and Half Quarter in Breadth) to pay Impost Duty, one moiety over and above what is already Imposed upon the same in the Book of Rates, 2 W. & M. p. 201.
- 3 Linen Cloth of the Manufacture of the Spanish Netherlands or of the Ʋnited Provinces, of the Breadth of Two Ells or upwards, and under Three Ells, to pay as much more as what the same is charged with in the Book of Rates, ibid.
- 1. Linen. All Linen shall pay one full moiety over and above the Subsidy;
- And of the Breadth of Three Ells or upwards, Treble as much as what the same is charged with in the Book of Rates. ibid.
- 4. Calicoes. No Piece of the Breadth of 1 Yard ¼. shall exceed in Length 10 Yards; and no Piece above that Breadth shall exceed 6 Yards. vide Calicoes, 4 & 5 W. & M. p. 270.
- 5. All Linen of Prussia, Polonia, or any part of the East Country (except Russia) above the Breadth of Three Quarters and Half Quarter of a Yard, to pay as Broad Germany Linen: And all Whited Hinderlands from the same Countries under that Breadth, to pay as Narrow East Country Linen, 4 & 5 W. & M. p. 271.
- [Page 149]6. Borelaps not Exceeding 28 Inches ½ in Breadth nor 12 d. an English Ell in value, shall be Entred ad valorem, and pay all Duties accordingly, 7 & 8 W. 3. p. 336.
- 7. Linen of and from Ireland, Linen of and from Ireland.may be Imported Free. Vide Hemp or Flax, &c. 7 & 8 W. 3. p. 757.
- 8. Linen of the Manufacture of Scotland, Linen of Scotland.commonly called by the name of Twill, which shall be Imported or brought into England after 10 July 1698. for and during the term of Eight years from thence next ensuing, to pay over and above all Impositions, Duties and Charges already Imposed for every Hundred, qt. 120 Ells, 10 s. 9 & 10 W. 3. p. 798.
- 9. And for all Scotch Ticking which shall be Imported or Brought in, as aforesaid, to pay for every Hundred, qt. 120 Ells, 6 s. 8 d. 9 & 10 W. 3. p. 799.
- To be paid by the Importer by Four Quarterly payments with Security, or have the Abatement of 10 per Cent. per An. for payment of Ready Money. ibid.
- 10 The said Duties to be paid into His Majesties Exchequer by the Receiver General of His Majesties Customs, distinct and apart from all other Branches. p. 803. Vide 6 & 7 W. 3. p. 449.
- Linseed Oyl. Vide Hempseed Oyl, &c. Linseed Oyl.2 W. & M. p. 202.
- Litmus Imported,Litmus.to pay Additional Impost 5 l. for every 100 l. value, more than the same is charged with in the Book of Rates. 4 & 5 W. & M. p 260.
- Logwood may be Imported,Logwood.paying 5 l. per Ton Subsidy, and in Case of Exportation, according to the Rules of the [Page 150]Book of Rates, to Draw back 4 l. per
- Ton. 14 Car. 2. c. 11. p. 235.
- The Importation of Logwood to be according to the Rules in the Act of Navigation. p. 236.
- Loom Lace, vide Lace.
- Lustrings, vide Alamodes.
- Lustring Company to have the sole use and benefit of Making,Lustring Company.Dressing, and Lustrating of Plain Black-Alamodes, Renforcez, and Lustrings, for 14 years, from 24 June, 1698. and from thence to the end of the next Session of Parliament. 9 & 10 W. 3. p. 710.
- Lustring Company, permitted to Import from Amsterdam 17 Bales fine Italian Thrown Silk, at any time before 29 Septemb. 1698. p. 711.
- Lutestrings, vide Catlings. 4 & 5 W. & M. p. 255.
- 1.
- M.
- Mace, vide Nutmegs.
- Madder of all sorts Imported,Madder.to pay Additional Impost 5 l. for every 100 l. value, more than the same is charged with in the Book of Rates. 4 & 5 W. & M. p. 260.
- Malt,Malt.for which the Duty of Excise 6 d. per Bushel hath been paid, may be Exported by any Person to any Foreign Parts (except Scotland) giving Security not to Land the same in this Kingdom, &c. and may draw back the said Duty by Debentures; and if relanded, shall be forfeited, besides the Penalty of the Bond. 8 & 9 W. 3. p. 446.
- After 20 April, 1697. no Foreign Malt to be Imported into this Kingdom from beyond the Seas, on pain of forfeiting such Malt, or the Value thereof. p. 449.
- [Page 151]Every Round Bushel 18½ Inches wide throughout, and 8 Inches deep, shall be esteemed a Winchester Bushel. p. 476.
- 1. Masters of Ships,Masters of Ships.at what times and places, they shall Discharge and Receive their Lading. 1 Eliz. c. 11. Sect. 3.
- 2. Not to Unload any Goods brought from Parts beyond the Seas, before Entry be made of the Merchants Names, Marks of the Goods, &c. and Answer made upon Oath concerning the same, on forfeiture of 100 l. 14 Car. 2. p. 210.
- 3. Before they depart out of Port, to give a Content in Writing under their Hands, upon Oath of their Lading, on like Forfeiture of 100 l. p. 211.
- 4. Suffering Goods to be Imbezeled, carried away, or put into any other Form or Package, after the Ship comes into the Port of her Discharge, forfeits 100 l. p. 214.
- 5. Going from Port to Port with Coast Goods, to take Cocquets, and give Bond with Security in the Value of the Goods, for Discharge thereof in England, &c. p. 220.
- 6. Intending to Sail to the Coast of Africa, to make Entry 15 days before the Ship shall be cleared at the Customhouse. 9 & 10 W. 3. p. 505.
- 1. Masters of Ships,
- Masts, in what Ships to be Imported.Masts.12 Car. 2 c. 18. p. 8.
- Masts, Timber, and other Naval Stores for his Majesties Service, for the space of three years, from 25 March, 1698. may be Imported from his Majesties Plantations to this Kingdom, in such Foreign Built Ships as shall be Imployed [Page 152]by the Commissioners of the Navy. 7 & 8 W. 3. p. 497.
- 1.Merchant Stranger.Merchants Strangers, to pay 3 d. in the pound besides the Subsidy, &c. for Goods Imported, rated to pay the Subsidy of Poundage. Book of Rates. Article xij. p. 55.
- 2. Merchants Strangers to be well intreated. 12 Car. 2. c. 4. p. 6.
- 3.Merchant.Merchant is to be Master of, and keep his own Cocquet or Certificate, until he shall Ship out his Goods, who is then to deliver it to the Searcher, together with the Mark and Number of his Goods Book of Rates. Article xxv. p. 58.
- 4. Merchants passing Goods Inwards or Outwards, shall by themselves, known Servants or Agents, Subscribe one Bill of every Entry, with the Mark, Number, and Content of every Parcel. 14 Car. 2. c. 11. p. 223.
- 5. Fraudulently Shipping less Goods in quantity than Express'd in the Certificate, forfeits the Goods therein mentioned, or the Value thereof, and shall lose the benefit of Receiving back any part of the Subsidy for those Goods. p. 224.
- 1.
- Merchandize when and where to be Landed.Merchandize.p. 227. Book of Rates. Article xiij. p. 56.
- Metal.Metal.Exportation of Iron, Copper or Mundick Metal, made of English Ore, permitted, (except to France during War) paying the Custom thereof. 5 & 6 W & M. p. 297.
- Pot Metal, Gun Metal, or Shruff Metal, or any Old Metal, or any Mixture [Page 153]therewith, may not be Exported. p. 298. Vide Copper. 9 & 10 W. 3. p. 518.
- Moiety of Forfeitures, by 14 Car. 2. c. 11. to be to the Officers. p. 237.
- Molosses Imported from any other place than the English Plantations in America, Molosses.to pay Impost Duty for every Hundred weight 8 s. over and above what the same is charged with in the Book of Rates. 2 W. & M. p. 208.
- Muscovia Goods, vide Russia.
- Mum Exported,Mum.to pay only 1 s. per Ton Custom. 1 W. & M. p. 384. shall not have any part of the Custom or Excise repaid. p. 386.
- Mum excepted from paying Additional Impost Inwards. 4 & 5 W. & M. p. 265.
- Mutton and Lamb prohibited to be Imported. 32 Car. 2. p. 9.Mutton.
- N.
- Naval Stores Imported,Naval Stores.contracted for with the Navy Board for his Majesties Service, viz.
- Before 15 Novemb. 1690. shall not pay Impost Duty. 2 W. & M. p. 212, 213.
- Before 1 Jan. 1692. shall not pay Additional Impost. 4 & 5 W. & M p. 281, 282
- Before 25 March, 1697. shall not pay New Subsidy. 8 & 9 W. 3. p. 506.
- Naval Stores for his Majesties Service, may be Imported from English Plantations, in Foreign Built Ships imployed by the Commissioners of the Navy, for three years, from 25 March, 1698. 7 & 8 W. 3. p. 497.
- Navigation Duties. 12 Car. 2. c. 18.Navigation Duties.p. 10.
- [Page 154]Needle-work,Needle-work.Point and Cut-work, prohibited to be Imported, 14 Car. 2. c. 13. p. 265. 9 & 10 W. 3. p. 71.
- Vide Lace.
- Netherlands and Germany, Netherlands, &c.what Goods may not be Imported from thence, 14 Car. 2. p. 233.
- New-England and Newfoundland Fishery,New-England, &c.vide 15 Car. 2. p. 72. 25 Car. 2. p. 187. Continued by 6 W. & M. p. 5. and by 8 & 9 W. 3. p. 313.
- Nutmegs,Nutmegs.Cinamon, Cloves and Mace, may be Imported by Licence, paying 5 l. for every 100 l. value thereof, according to the several values charged on them respectively in the Book of Rates, over and above all Duties now payable for the same. 6 & 7 W. 3. p. 335, 336.
- Vide Transport Duties.
- Naval Stores Imported,
- O.
- 1.Oath.Oath to be made of Property of Foreign Ships to be made free. 12 Car. 2. c. 18. p. 11.
- 2. Oath to be made by the Merchant, of the Value and Price of Goods not Rated in the Book of Rates. B. R. p. 51.
- 3. Oath to be made by the Merchant, Exporting Certificate Goods. Book of Rates. Article ij.
- 4. Oath on Debentures to be made by the true Exporter. 4 & 5 W. & M. p. 387.
- 5. Oath prescribed for Goods, which Drawback Two Thirds of the Transport Duties. 6 & 7 W. 3. p. 338.
- 6. Oath prescribed for Tobacco Exported. 7 & 8 W. 3. p. 329.
- 7. Oath of Fidelity to be taken by all Persons imployed in the Customs, before they are admitted into the Execution [Page 155]of their Office. 6 W. 3. p. 6.
- 8. Oath to be taken by Governours of Plantations, &c. to observe all the Clauses contained in the Acts relating to the Plantation Trade. 7 & 8 W. 3. p. 498. 8 & 9 W. 3. p. 389, 390.
- 9. Oath to be made by Masters of Ships, clearing Outwards for the Coast of Africa. 9 & 10 W. 3. p. 507. See pag. 71. of this Book.
- 10. Oath to be made of the true Value of Goods to be Exported for Africa. ibid. See pag. 71. of this Book.
- 11. Oath to be made by Masters of Ships, Imported from Africa. p. 511. See pag. 73. of this Book.
- 12. Oath to be made of the value of Goods, Coin, &c. Entred for the East-Indies. 9 & 10 W. 3. p. 769.
- 1.
- 1. Officers of the Customs,Officers of the Customs.refusing to be present at Shipping or Landing of Goods, being duly called, forfeit for every Default 5 l. Book of Rates. Article xiij.
- 2. Hours of their Attendance. ibid.
Not to put Merchants out of their Turns. Article xix.
- 3. Allowing a Ship for English, which is not, or hath no Certificate of Freedom, forfeits his Office. 12 Car. 2, c. 18. p. 12.
- 4. May go on Board Ship, and bring from thence into his Majesties Storehouse Prohibited and Uncustomed Goods. 14 Car. 2. p. 213.
- 5. Making false Certificates, forfeit 50 l. and one Years Imprisonment. p. 221.
- [Page 156]6. Not to suffer any Entry to pass, except subscribed by the Merchant, his known Servant or Agent, and have the Mark, Number and Content of every Parcel. p. 223.
- 7. Neglecting to prosecute Seizures, others may prosecute. p. 229, 230.
- 8. Not to compound under one Third part of Appraised Value, on loss of Office. p. 230.
- 9. Shall not demand any greater Sum, than by Law is due. p 239.
- 10. For extraordinary Service, may receive a Recompence from the Merchant as appointed by Commissioners of the Customs, &c. 6 & 7. W. 3. p. 345, 346.
- 11. Officers of the Customs, to be Aiding and Assisting in the Execution of the Act to prevent the Importation of Foreign Bone Lace, &c. 9 & 10 W. 3. p. 76.
- Connivance forfeits 20 l. and uncapable of Imployment. p. 77.
- To be Aiding and Assisting in the Execution of the Act, for preventing the fraudulent Importation of Lustrings and Alamodes. 9 & 10 W. 3. p. 702.
- If they shall willingly or knowingly connive at the fraudulent Importation, &c. shall forfeit 500 l. and be Incapable of Imployment, &c. p. 703.
- One per Cent. to be paid for all Goods Exported,One per Cent.or Imported to or from the Mediterranean Sea beyond Malaga, in any Ship that hath not two Decks and 16 Pieces Ordnance mounted, and two Men to each Gun 14 Car. 2. c. 11. p. 240.
- [Page 157]Proviso, for Ships carrying Fish from his Majesties Dominions. ibid.
- Onus probandi, Onus probandi.of payment of Duty to lye upon the Importer or Claimer. 14 Car. 2. c. 11. p. 236, 237.
- Of Lace, &c. that the same is English Manufacture, to lye on the Importer, Retailer, &c. and not on the Informer or Seizer, that the same was Manufactured beyond the Seas. 9 & 10 W. 3. p. 77.
- Orchal Imported,Orchal.to pay Additional Impost, 5 l. for every 100 l. Value thereof, more than the same is charged with in the Book of Rates. 4 & 5 W. & M. p. 261.
- Orphans of London. Duty on Wines,Orphans.4 s. per Ton; on Coals and Culm, 4 d. per Chaldron, &c. vide Wines, vide Coals.
- Owners of Foreign Built Ships taken and condemned as Prize, to take Oath before the Officers of his Majesties Customs of the Port, next to the place of their Abode, that no Foreigner hath interest therein. 19 Car. 2. c. 11. p. 5.
- 1. Oyl Olive, in what Ships to be Imported,Oyl Olive.12 Car. 2. c. 18. p. 8.
- 2. Olive Oyl Imported, to pay Impost for every Ton 4 l. above what the same is charged with in the Book of Rates. 2 W. & M. p. 209.
- 3. Oyl of Fish,Oyl of Fish, Train Oyl or Blubber.called Train Oyl or Blubber-Oyl, may be Imported from Greenland, or Newfoundland, and those Seas, by any Person residing in England, being caught and brought in in English Shipping, who Victualled in England, without paying any Custom or Duty for the same. 25 Car. 2. c. 7. p. 187.
- [Page 158]4. If taken by Shipping belonging to his Majesties Plantations, and Imported in such, to pay 6 s. per Ton Custom. p. 188.
- 5. And for the Ton of such Oyl taken by the said Shipping, but Imported in Shipping belonging to England, &c. 3 s. per Ton. ibid.
- 6. And for the Ton, of all such Oyl and Blubber of Foreign Fishing, the Sum of 9 l. ibid.
- 7. Note, That Blubber is to be accounted, and pay as Oyl. 12 Car. 2. c. 18. p. 6.
- 8. Oyl of Amber, vide Amber Oyl.
- 9. Oyl of Hemp,Oyl of Hempseed, &c. Seal Oyl.Rape, or other Seed. vide Hemp-seed Oyl.
- 10. Seal Oyl of Russia, Imported thence in English Shipping, not lyable to Aliens Duty. 12 Car. 2. c. 18. p. 14.
- 11.Whale Oyl.Oyl, called Whale Oyl, caught, and Imported into this Kingdom, by any Vessel belonging to the Greenland Company, is not to be charged with the Payment of any Custom, Duty or Imposition. 7 & 8 W. 3. p. 720. No English Ship not proceeding on her Voyage for Greenland, and not Victualled in England, to have benefit by the said Act. vide, Greenland Trade. 4 & 5 W. & M. p. 425, 426.
- 1. Oyl Olive, in what Ships to be Imported,
- Ox or Steer may be Transported,Ox or Steer.paying for each only, 1 s. Custom. 22 Car. 2. c. 13. p. 183.
- P.
- Packet Boats are not to carry Merchandize,Packet Boats.on Penalty of Forfeiture of 100 l. on the Master, with loss of his Place, and also of the Goods. 14 Car. 2. c. 11. p. 232.
- [Page 159]Pans, called Frying-panns,Pans, called Frying-pans.to pay Impost for every Hundred weight, 4 s. over and above what is charged in the Book of Rates. 2 W. & M. p. 205.
- Pan Tyles Imported,Pan Tyles.to pay Additional Impost, 8 s. the thousand, more than the same are charged with in the Book of Rates. 4 & 5 W. & M. p. 263.
- Paper Imported,Paper.to pay for Impost the several Duties following, over and above what the same are respectively charged with in the Book of Rates, viz.
- Royal Paper the Ream, 2 s.
- Blue Paper, the Ream, 1 s. 6 d.
- Demy Paper, the Ream, 1 s. 6 d.
- Painted Paper, the Ream, 1 s. 6 d.
- Brown Paper the Bundle, 2 d.
- All other Paper Imported, as much more as what the same is now charged with in B R. 2 W. & M. p. 209.
- Paper White or Brown, or of any other Colour or Kind whatsoever; and all Past-Board, Velum and Parchment, &c. which shall be Imported from 1 March, 1696. to 1 March, 1698. to pay 25 l. for every 100 l. of the true and real Value, over and above all Customs and Duties already payable, to be esteemed upon the Oath of the Importer. 8 & 9 W. 3. p. 148. Expired.
- To be paid by the Importers upon making their Entries, or secured to be paid within three Months after such Entry, with a Discount of 10 per Centum per Annum, for payment of Ready Money. p. 147.
- If Exported, first giving Security that the same shall not be Relanded, the Duties so paid or secured, shall be repaid or discharged. p. 162.
- [Page 160]Pepper Imported,Pepper.to pay Impost Duty 28 s. per Hundred weight, over and above what the same is charged with in the Book of Rates. One Third part of the said Duty to be paid down, and Bond to be given for payment of the Residue at the end of 12 Months; or else to discount after the Rate of 10 l. per Centum, on paying down the whole Duty. 2 W. & M. p. 202.
- Perry, vide Vinegar.
- Pewter Exported from and after 10 May, Pewter.1697. to pay for every Hundred weight, 2 s. and no more. 8 & 9 W. 3. p. 650. vide Tin.
- Pictures,Pictures.whether for private use or sale (which are permitted to be Imported) to pay for the Transport Service, 20 l. per Centum of the Value, to be affirmed by the Oath of the Importer. 6 & 7 W. 3. p. 335.
- Pintadoes or Calico Cup-board Clothes Imported,Pintadoes.and not brought from East-India or China, to pay Additional Impost 5 l. for every 100 l. Value, more than the same are charged with in the Book of Rates. 4 & 5 W. & M. p. 261.
- Pipe Staves,Pipe Staves.(vide Deal-Timber, &c) to pay Impost Duty 10 l. for every 100 l. Value, above what is charged thereupon in the Book of Rates. 2 W. & M. p. 201.
- Pitch,Pitch.in what Ships to be Imported. 12 Car. 2. c. 18. p. 8.
- Pitch, not being of the Product of any of the Dominions or Plantations of the Crown of England or Scotland, to pay Additional Impost, one moiety more than the same is Charged with in the Book of Rates. 4 & 5 W. & M. p. 261.
- [Page 161]Plantation Trade.Plantation Trade.No Goods to be Imported into or Exported out of any Lands, Islands, Plantations or Territories to His Majesty belonging in Asia, Africa or America, but in English or Irish Vessels, or in Vessels of the said Plantations, the Master and three fourths of the Mariners English, under penalty of the Forfeiture of the Goods and Ship, &c. 12 Car. 2. c. 18. p. 2.
- 2. No Alien shall be a Merchant or Factor in any of the said Places, on pain to lose all his Goods, or which are in his Possession. p. 3.
- No Goods of the Growth and Manufacture of Africa, Asia and America, shall be Imported into England, Ireland, Wales, Guernsey or Gersey, or Town of Berwick, in other Vessels than ut supra, with Master and Mariners ut supra, on Forfeiture of Goods and Vessel. p. 5.
- 3. No Commodities of Europe shall be Imported into any Land, Island, &c. to his Majesty belonging, in Asia, Africa or America, but what shall be laden and shipt in England, and in English built Shipping, and carried directly thence to the said Plantations. 15 Car. 2. c. 7. p. 70. On Forfeiture of the Goods and Ship.
- 4. Except in such Ships Salt for the Fishery of New England and Newfoundland; Madera Wines or Wines of the Islands of Azores; Servants or Horses in Scotland or Ireland; and Victuals of Scotland which may be shipt in Scotland; of Ireland, which may be shipt in Ireland.
- [Page 162]And the same may be Transported into his Majesties Plantations. p. 72.
- 5. Sea Coals may shipped for the English Plantations, paying for the Chalder Newcastle measure 1 s. 8 d.
- London measure 1 s.
- Giving Security to the Officers of the Customs here for landing them in the said Plantations. p. 76.
- 6. Plantation Goods,Plantation Goods.viz. Sugars, Tobacco, Cotton Wooll, Indico, Ginger, Fustick or other Dying Wood, of the Growth, Production or Manufacture of any English Plantation in America, Asia or Africa, not to be carried from thence, but to English Plantations or to the Kingdom of England, 12 Car. 2. c. 18. p. 15. 22 & 23 Car. 2. p. 288, 289.
- 7. The Word Ireland shall be left out of all Bonds that shall be taken for any Ship that shall set out of or from England, Ireland, Wales, &c. for any English Plantation. 22 & 23 Car. 2. p. 289.
- 6. Plantation Goods,
- Bond to be taken by the Governor of the Plantations, for Ships coming from other Places. p. 290.
- 8. The Governors of the American Plantations to return yearly to the Custom house a List of all Ships and Commodities therein, as also a List of all Bonds taken by them. p. 291.
- 9. Bond to be given to bring all Goods of the American Plantations to England, 25 Car. 2. p. 191. Otherwise to pay in the Plantations, before Lading, the following Duties, viz.
- Sugar White the Hundred weight, qt. 112 pound. 5 s.
- [Page 163]Brown Sugar and Muscovadoes the Hundred weight. 1 s. 6 d.
- Tobacco the pound. 1 d.
- Cotton wooll the pound. ½ d.
- Indico the pound. 2 d.
- Ginger the Hundred Weight. 1 s.
- Logwood the Hundred weight. 5 l.
- Fustick and all other Dying Wood the Hundred weight. 6 d.
- Cocoa-Nuts for every pound. 1 d.
- 10. The Duty to be Levied by the Commissioners of the Customs in England, by and under the Authority and Directions of the Lord Treasurer of England, or Commissioners of the Treasury for the time being. p. 192.
- 11. If the Party shall not have Ready Money, then the Commissioners to take a Proportion of the Commodities. p. 193
- 12. Notwithstanding the Payment of the Duties given by 25 Car. 2. p. 191. in any American Plantations, none of the Goods subject to the said Duties, shall be Shipt or Laden on Board, until such Security shall be given, as is required by the Acts made in the 12, 22 & 23 Car. 2. To carry the same to England, Wales or Berwick. 7 & 8 W. 3. p 503.
- 13. No Goods or Merchandize whatsoever, after the 25 March, 1698. shall be Imported into, or Exported out of any Colony or Plantation to His Majesty, in Asia, Africa or America, or shall be Laden, in or Carried from one English Plantation to another Port or Place in the same, England, Wales or Berwick, in any Ship or Bottom, but what is or shall be of the Built of England, Ireland or the said Plantations, and wholly [Page 164]Owned b [...] the People thereof, and Navigated with the Master and Three fourths of the Mariners of the said Places only; except such Ships only as are or shall be taken Prize, and Condemnation thereof made in England, Ireland or the said Plantations, to be Navigated, as aforesaid, and whereof the Property doth belong to English Men, under Pain of Forfeiture of Ship and Goods. 7 & 8 W. 3. p. 496.
- 14. Governors of Plantations shall take a Solemn Oath, before such Person or Persons as shall be Appointed by His Majesty, to observe all the Clauses contained in the Acts relating to the Plantation Trade. p. 498.
- 15. Naval Officers in the Plantations are to give Security for the true and faithful Performance of their Duty. p. 499.
- Liable to the Rules, &c. in the Act for preventing Frauds, &c. p. 500.
- All By Laws, Usages or Custems in the Plantations, Repugnant to the Statute Laws relating to the Plantation Trade, are illegal and void. p. 503.
- 16. If any Person shall Counterfeit, Rase or Falsifie any Cocquet, Certificate, Return or Permit for any Vessel or Goods, or shall knowingly or willingly make use thereof, such Person shall Forfeit 500 l. and the Certificate, &c. shall be Invalid. p. 504, 505.
- 17 Bond given or taken in the Plantations, The Sureties to be persons of known Residence and Ability in the said Plantations for the Value mentioned in the said Bonds. And that the Condition of the Bond shall be within 18 [Page 165]Months after Date, the Danger of the Seas excepted, to produce a Certificate of having Landed and Discharged the Goods therein mentioned in one of His Majesties said Plantations, or in England, Wales or Berwick; otherwise such Bond or Copies thereof being Attested under the Hand and Seal of the Governor or Commander in Chief, to whom such Bonds were given shall be in Force, and Allowed of in any Court in England, Ireland, or the Plantations. p. 506.
- 18. After 1 December, 1696. It shall not be Lawful, on any pretence whatsoever, to put on Shore in the Kingdoms of Scotland or Ireland, any Merchandize of the Growth and Production of any of His Majesties said Plantations, unless the same have been first Landed in England, Wales or Berwick. p. 508
- 19. Nevertheless, if any Ship Laden, as aforesaid, shall, by stress of Weather, be Stranded, or by Leakiness or other disability, be driven into any Port of Ireland, and unable to Proceed on her Voyage, her Goods and Merchandize may be put on Shore, but shall be delivered in to the Chief Officer of the Customs there till the said Goods shall be put on [...]oard some other Ship or Vessel, to be Transported to some Port in England, Wales or Town of Berwick. p. 508.
- 20. No Ship, after 25 March, Toprevent Colouring Foreign Ships under English Names.1698 shall be Deemed or Pass as a Ship of the Built of England, Ireland, Wales, Berwick, Guernsey, Jersey, or of any of His Majesties Plantations in America, so as to be qualified to Trade to, from or in any of the said Plantations, until the person or persons [Page 166]Claiming Property in such Ship or Vessel, shall Register the same as is directed by Law. p. 510.
- 21 Time enlarged for Registring Ships Trading to the Plantations, viz. 9 Months from 25 March, 1698. 9 & 10 W. 3. p. 687.
- 22. An Act to Settle the Trade to Africa. 9 & 10 W. 3. p. 503.
- See the Act at Large.
- Plate of Silver Gilt or Ungilt Imported to pay Additional Impost 5 l. for every 100 l. Value,Plate.more than the same is Charged with in the Book of Rates. 4 & 5 W. & M. p. 261.
- Plates called Single,Plates White or Black.White or Black Plates, Imported, to pay Impost for every Hundred Plates 4 s. 4 d. over and above what is Charged in the Book of Rates. 2 W & M. p. 206.
- Double,Double Plates.White or Black Plates Imported, to pay Impost for every Hundred Plates 8 s. 8. d. over and above what is Charged in the Book of Rates p. 206.
- Harness Plates. vide Iron Double.
- Pork Prohibited to be Imported.Pork.32 Car. 2. vide Bacon.
- May be Exported free of Customs. 3 & 4 W. & M. p. 264.
- Pot-Ashes in what Ships to be Imported.Pot-Ashes.12 Car. 2. c. 18. p. 8.
- May not be brought from the Netherlands or Germany. 14 Car. 2. c. 11. p. 233.
- Pot-Ashes Imported, to pay Impost for every Barrel, qt. Two hundred Weight Nete, 8 s. above what the same is Charged with in the Book of Rates. 2 W. & M. p. 208.
- [Page 167]Pots or Kettles of Iron. vide Iron Pots.Pots.
- Powder of Licoris. vide Licoris Powder.
- Praemunire. 20 Car. 2. c. 7. p. 63.Premunire.1 Jac. 2. c. 8. p. 69. 7 & 8 W. 3. c. 27. p. 554, 564.
- Prizage wines, or Prize Wines,Prizage on Wines.not to pay Tonnage or Custom. 12 Car. 2. c. 4. p. 11.
- To pay Impost Duty on Wines. 1 Jac. 2. p. 16.
- Prize Goods. All Duties,Prize Goods.as well Customs as Imposts, by what Act or Acts soever that shall Accrue and be Payable to Their Majesties at the Customhouse, after 25 March, 1693. for any Goods or Merchandize, Taken, Condemned and Sold as Prize, shall be applied intirely to the Credit of the Account of Additional Impositions on several Goods and Merchandize. 4 & 5 W. & M. p. 391.
- French Goods Seized or Taken, and Condemned as Prize, not to pay the Additional Duty laid on French Goods, except such Seizing be by Connivance or Collusion. 7 & 8 W. 3. p 467. 8 & 9 W. 3. p. 501.
- Prize Ships how made Free.Prize Ships.12 Car. 2. c. 18. sect. 10. 19 Car. 2. c. 11. 7 & 8 W. 3. p. 496.
- Prunes, in what Ships to be Imported.Prunes.12 Car. 2 c. 18. p. 8.
- To pay Impost Duty. 10 per Centum. vide Grocery
- Packet Boats are not to carry Merchandize,
- Q.
- Quakers Affirmation.Quakers.
- I A. B. Do declare in the Presence of Almighty God the Witness of the Truth of what I say. 7 & 8 W. 3. p. 723.
- [Page 168]Quietus for Payment of Coinage Duties.Quietus.25 Car. 2. c. 8. p. 197.
- Quakers Affirmation.
- R.
- Raisons in what Ships to be Imported.Raisons.12 Car. 2. c. 18. p. 8.
- Raisons (a Grocery, which by 2 W. & M. p. 203. were Charged to Pay an Impost Duty of 10 l. for every 100 l. Value) after 25 March, 1693. to pay Impost Duty only 5 l. for every 100 l. Value, over and above the Rates thereon Charged in the Book of Rates. 4 & 5 W. & M. p. 270.
- Rape of Grapes. vide Vinegar.
- Rape Oyl. vide Hempseed Oyl.
- Rapeseed. vide Hempseed.
- Rates on Merchandize are not to be Imposed without Authority of Parliament.Rates.12 Car. 2 c. 4. p. 7, 8.
- 1.Register.Register to be kept of all Foreign Built Ships made free. 12 Car. 2. c. 18. p. 11.
- 2. Register to be kept of Prize Ships. 19 Car. 2. c. 11.
- 3. Register to be kept of Wooll Imported from Ireland, or sent from Port to Port. 1 W. & M. c. 32.
- 4. Register to be kept of Seamen. 7 & 8 W. 3. c. 21. and 8 & 9 W. 3. c. 23.
- 5. Register to be kept of all qualified Ships Trading to the Plantations. 7 & 8 W. 3. p. 510. 9 & 10 W. 3. p. 687.
- 1.
- Repealing Clauses.Repealing Clauses.
- 4 & 5 W. & M c. 5. p. 265, 266.
- 5 W. & M. c. 2 p. 75.
- 7 & 8 W. 3. c. 10. p. 336.
- 7 & 8 W. 3. c. 28. p. 572.
- 7 & 8 W. 3. c 31. p. 643, 644.
- 9 & 10 W. 3. p. 795, 796.
- [Page 169]Retailers of Wine to have no Allowance of 8 per Cent. on the New Impost,Retailers.but shall pay ready Money for the whole Duty. 1 Jac. 2. p. 15.
- Retailers of Foreign Bone Lace, &c. after 24 December, 1698. Forfeit 20 s. per Yard, together with the Goods. 9 & 10 W. 3. p. 73.
- Reviving Acts. 1 Jac. 2. c. 13. p. 93, 94.Reviving Acts.c. 17. p. 129, 130.
- Reviving Acts. 1 W. & M. c. 23. p. 389, 390.
- Reviving Acts. 4 & 5 W. & M. c. 24. p. 476.
- Reviving Acts. 6 W. & M. c. 1. p. 3.
- Ribbons, &c. Prohibited to be Imported.Ribbons, &c.19. Hen. 7. c. 21.
- Rice Imported to pay Additional Impost,Rice.5 l. for every 100 l. Value, more than the same is Charged with in the Book of Rates. 4 & 5 W. & M. p. 261.
- Rozen in what Ships to be Imported.Rozen.12 Car. 2. c. 18 p. 8.
- May not be Imported from the Netherlands or Germany. 14 Car. 2. c. 11. p. 233.
- Rozen of all sorts Imported (except French Rozen) not being the Product of any the Dominions or Plantations belonging to the Crown of England or Scotland, to pay Additional Impost 10 l. for every 100 l. Value, more than the same is Charged with in the Book of Rates. 4 & 5 W. & M. p. 261.
- Russia. No Goods of Muscovy, Russia.or of any Territories to the Emperor of Muscovia or Russia, may be Imported into England, Ireland, Wales or Berwick, in any Ships, but such as do truly belong to the People thereof; The Master and Three fourths of the Mariners English. 12 Car. 2. c. 18. p. 8.
- [Page 170]Seal Oyl of Russia, which may be Imported from thence into England, Ireland, wales or Berwick, in Shipping to some of the said Places belonging, the Master and Three fourths of the Men English, not liable to Aliens Duty. 12 Car. 2. c. 18. p. 14.
- Russia. Trade to Russia Enlarged by the 10 & 11. w. 3. p. 61.
- Subjects of this Realm may be admitted into the Russia Company, paying 5 l. for such Admittance. p. 64, 65.
- The Commissioners of His Majesties Customs, shall, at every Session of Parliament, Lay before both Houses a True Account in Writing, under their Hands, of what Naval Stores shall have been Imported into this Kingdom, by any Persons Trading to Russia. p. 66.
- Raisons in what Ships to be Imported.
- S.
- Sail Cloth English made,Sail-Cloth.upon due Proof upon Oath of its being made in this Kingdom, shall, from and after the 1 August, 1696. be Exported free from the Payment of all Custom and Duty whatsoever, whether the same be Exported in the Piece or Boult, or in Sails ready made. 7 & 8 w. 3 p. 759.
- Salt in what Ships to be Imported.Salt.12 Car. 2. c. 18. p. 8.
- May not be Imported from the Netherlands or Germany. 14 Car. 2. c. 11. p. 233.
- Salt from Scotland in Scotch Built Ships, Exempt from Aliens Duty. 12 Car. 2. c. 18. p. 14.
- Salt Imported from Scotland, to pay One Half Peny per Gallon. 14 Car. 2. c. 11. p. 241.
- Salt for the Fishery of New England and Newfoundland may be carried from [Page 171]any Port of Europe in English Built Ships, or Foreign Built Ships made free. 15 Car. 2. c. 7. p. 8.
- Salt Imported (except such Salt as shall be used in curing of Fish) to pay Additional Impost for every weigh 5 s. more than the same is Charged with in the Book of Rates. 4 & 5 W. & M. p. 261.
- Salt Imported to pay a Duty of 3 d. per GallonExcise, over and above the present Duties now payable for Salt Imported. 5 & 6 W. & M. p. 117.7 & 8 W. 3 p. 629.
- More to pay an Excise of 2 d. for every Gallon Imported, after 25 March, 1697. till 25 December, 1699. over and above all other Duties already payable 8 & 9 W. 3. p 371.
- All Salt Imported from 1 July, 1698. to the 25 December, 1699. to pay an Additional Duty of 5 d. per Gallon, Excise. 9 & 10 W. 3. p. 716.
- And from 25 December, 1699 for ever 7 d. per Gallon. 9 & 10 W. 3. p. 716.
- The said Duties of Excise on Salt to be paid by the Importer before Landing, or Secured by Bond, payable at 6 Months with a Discount of 10 per Cent. per Annum for prompt payment. 5 & 6 W. & M. p 117. 8 & 9 W. 3. p. 371, 372. 9 & 10 W. 3 p. 718. May be Exported to Foreign parts, giving Security not to Reland the same, and Draw back the Duty by Debenture in due Form. 5 & 6 W. & M. p. 125. 9 & 10 W. 3. p 728.
- Fish Exported what Duty it Draws back. vide Fish.
- See more at large in the Laws of Excise, viz. 5 & 6 W. & M. p. 124. 8 & 9 W. 3. p. 373, 374. 9 & 10 W. 3. p. 725.
- Salt Petre may be Imported for oneSalt Petre.[Page 172]year, from the 25 March, 1694. paying Impost Duty, as if Imported from the East Indies. 5 & 6 W. & M. p. 291.
- Saphora vide Barilla. Saphora.
- Scotch Linen. vide Glass, &c.
- Scouring Clay. vide Tobacco Pipe Clay.
- Screws and unlawful Engins for pressing together of Wooll not to be used.Screws and Engins.14 Ca. 2. p. 309
- The Goods Forfeited, or the Value thereof p. 310
- For Increase and Incouragement of Seamen Seamen to be Registred.Seamen.7 & 8 W. 3. p. 475.
- To pay 6 d per Mensem. 8 & 9 W. 3. p. 481. See the Acts at large.
- Seizures to be made by Officers of His Majesties Customs,Seizures and Seizors.or such Persons as are Authorized thereunto. 14 Car. 2. c. 11. p. 228.
- Not only Officers, but all Persons may Seize Wooll, &c. 12 Car. 2. c. 32. p. 112. 1 W. & M. p. 463. 9 & 10 W. 3. p. 667.
- Irish Cattle, &c. 32 Car. 2. c. 2. p. 7.
- Foreign Lace, &c. 9 & 10 W. 3. p. 72.
- Seven and half per Cent. Seven and Half per Cent.Allowed for prompt payment of Additional Duty on Tobacco. Book of Rates. p. 36.
- Of Additional Duty on Wines. 12 Car. 2. c. 4. p. 11.
- Sheep or Wooll of the Breed or Growth of England or Ireland, Sheep, Wooll, &c.Woolfells, Mortlings or Shorlings, Wooll Yarn, Woolflocks, Fullers Earth and Fullen Clay Prohibited to be Exported, Transported or Carried out of England, Wales, Berwick, Jersey, Guernsey, Sark, Alderney or Ireland, into any Parts or Places out of the Kingdoms, Isles or Dominions aforesaid, or into the Kingdom [Page 173]of Scotland, or elsewhere. 12 Car. 2. c. 32. p. 109.
- The Things Forfeited, and 20 s each Sheep, &c. and 3 s each Pound of Wooll. vide 1 W. & M. p 455. vide 7 & 8 W. 3. p. 571. 9 & 10 W. 3. p. 663.
- Sheep and Swine Prohibited to be imported.Sheep and Swine. Ships.32 Car. 2. c. 2.
- 1. Shipping and Navigation Incouraged. 12 Car. 2. c. 18. p. 1.
- 2. Ships going from Port to Port, to be English Propriety, and Manned with English men, on Forfeiture of Goods and Ship. 12 Car. 2. c. 18. p. 7.
- 3. Ships Foreign, The Owners to prove by Oath, that they are no Aliens, and that they were bought for Valuable Consideration before they are made free. 12 Car. 2. c. 18. p. 11.
- 4. Ship or Boat, whereof Alien or Natural Born Subject, not Inhabiting in England, shall be Owner or part Owner, wherein any Wooll, &c. shall be Shipped contrary to the Law, shall be Forfeited to the King. 12. Car. 2. c. 32.
- 5. Ships of Subjects to the French King,Ships French.that shall Load or Unload, or take in or set on Shore any Goods or Passengers, to pay 5 s. per Ton. 12 Car. 2. c. 18. p. 15.
- If not paid, not only shall pay the same when the Ship comes again, but Forfeit 10 l.
- Pilot, Watermen or Boat Men Assisting, Forfeit. 40 l. 14 Car. 2. c. 11. p. 233.
- 6. Ships taken by Reprizal admitted to be made free. 14 Car. 2. c. 11. p. 216. 19 Car. 2. c. 11.
- 7. Ships Foreign Built not Bought before 1 October, 1662. shall not have the [Page 174]Priviledge of Ships belonging to England or Ireland. 14 Car. 2. c. 11. p. 216, 217.
- 8. No Ship to be seized but by Officers. 14 Car. 2. c. 11. p. 228.
- 9. Ships not to be above Three days in coming from Gravesend to the Place of their Discharge in the Port of London; and in the Out Ports, to come directly up to the Place of their Discharge. 14 Car. 2. c. 11. p. 210.
- 10. Ships of War to be liable to the Rules that Merchants Ships are subject to p. 213.
- 11. Ships or Boats called Packet Boats for Carriage of Letters, may not Import or Export Merchandize. 14 Car. 2. c. 11. p. 232.
- 12. Ships arriving in the Plantations, to be Entred before Goods Shipt. 15 Car. 2. c. 7. p. 9.
- 13. Ships Importing Cattle Forfeited. 20 Car. 2. c. 7. 32 Car. 2. c. 2.
- 14. Ships to Greenland, &c. how to be Navigated. 25 Car. 2. c. 7. p. 188 (vide 4 & 5 W. & M. p. 425.)
- Exempt from the Benefit of the said Act, if not Victualled in England, and from thence proceed on their Voyage. p. 189.
- 15. Ships. An Act to Incourage the Building of Ships in England. 1 Jac. 2. c. 18. p. 131.
- 16. Ships Foreign, Bought and brought into England, Trading Coastwise to pay 5 s. per Ton for every Voyage above Duties paid by English Ships. 1 Jac. 2. p 132.
- One Moiety to the use of the Chest at Chatham, the other Moiety to Trinity House of Deptford strond, for Relief of decayed Seamen. 1 Jac. 2. p. 133.
- [Page 175]Duty Recoverable according to the Act of Tonnage and Poundage.
- Not to be Farmed. p. 134.
- 17. All Foreign Ships not free,Ships Unfree.belonging to English Owners Trading Coastwise, shall for every voyage after Michaelmas, 1689. pay 1 s. per Ton above Duties paid by English Built Ships, to be disposed of by Moieties, as aforesaid. p. 133.
- 18. Ships English Built,Ships English.and belonging to the Subjects of England, whereof the Master is an English Man, Trading with Coals Coastwise, during the War, may be Navigated with Foreign Seamen. 2 W. & M. Ses. 2. c. 17.
- 19. Ships of the Greenland Company belonging to England, Wales or Berwick, the Master English, Trading to Greenland, may be Navigated with One third of the Mariners English, and have the Privilege as if they were Three fourths English. 4 & 5 W. & M. c. 17. p. 425.
- 20. Ships Defensible encouraged to be Built, viz. All and every person or persons that shall within 10 Years, after 1 May, 1694. Build or cause to be Built within any of Their Majesties Dominions, any Ship of Three Decks, reckoning the Orlop for one, with a Fore Castle, Quarter Deck and Round House, and six Foot between each Deck from Plank to Plank, their Hawrses to be between Decks, not less than 450 Ton Burthen, no less than Ten Ports of a side between Decks, mounted with 32 Pieces of Ordnance close, &c. and Ammunition proportionable, shall have One third Part of the Customs of Tonnage and Poundage for the first [Page 176]Three Voyages, which the said Ship or Ships shall make from His Majesties Dominions to any Foreign Parts, for all Goods Exported or Imported. 5 & 6 W. & M. p 447, 448.
- 17. All Foreign Ships not free,
- If after three first Voyages, such Ship by Alteration, shall be less defensible than at first, it shall be forfeited. p. 449.
- 21. Ships coming into,Ships.or going out of the Plantations, as well Ships of War as Merchant Ships, shall be subject and lyable to the Rules of the Act for preventing Frauds, and regulating Abuses in his Majesties Customs. 7 & 8 W. 3. p. 500
- 22. No Ship or Vessel shall Export wool, wool-fels, &c. into any part beyond the Seas, on forfeiture of the Goods and Ship, and treble the Value thereof, and treble Cost. 7 & 8 W. 3. p. 574.
- 23. One Ship of the Fifth Rate, and two Ships of the Sixth Rate, and four Armed Sloops, to Cruize from off the North Foreland to the Isle of Wight, with Orders to seize Ships, Vessels or Boats, which shall Export any Wooll, or carry or bring any prohibited Goods, or any suspected Persons. p. 578.
- 24. Ships sailing from England or America to the Coast of Afrrica, Ships to Africa.without being duly Entred, Oath made, and Bond given, as the Law directs, shall be forfeited, or the value thereof. 9 & 10 W. 3. p. 513, 514.
- 25. Every Ship and all the Goods therein that shall sail or be conveyed from any other part or place, than from England, or his Majesties Plantations or [Page 177]Colonies, to the Coast of Africa, shall be forfeited. p. 514.
- 26. Ships of the Built of England, Ireland, Wales, Berwick, Guernsey, Jersey, or of any of his Majesties Plantations in America, being English property, shall have Nine Months time, from 25 March, 1698. for Registring such Ships, pursuant to the Act for preventing Frauds in the Plantation Trade, made 7 & 8 W. 3. 9 & 10 W. 3. p. 687.
- 27. Ships Trading to the East-Indies, Ships to East-India. Silks.to be Entred on Oath, &c. 9 & 10 W. 3. p. 769. Vide East-Indies.
- 1. Silk. All Foreign Silks wrought, if Exported within one year from the Importation, draws back Two Thirds of the Subsidy. Book of Rates Inwards. p. 33.
- 2. All Silk wrought, to pay one Moiety over and above the Subsidy; for which Additional Duty, the Importer giving Security, shall have 12 Months time for payment of the same, from the time of the Importation, or to have 10 l. per Cent. of the said Duty abated to him. ibid.
- 21. Ships coming into,
- And if Exported within 12 Months after Importation, the said Additional Duty to be wholly returned, or the Security vacated as to what shall be so Exported. ibid.
- 3. Thrown Silk, An Act for discouraging the Importation thereof. 2 W. & M. c. 9. p. 119.
- 4. Silks wrought, and other Manufactures of India and China, to pay Impost 20 l. for every 100 l. Value thereof. 2 W. & M. p. 200.
- [Page 178]5. Silks wrought, and Imported from any other place than India or China, to pay Impost 10 l. for every 100 l. Value thereof. p. 201.
- 6. Silks wrought, other than Alamodes and Lustrings, Imported, to pay Additional Impost, for every pound 2 s. more than the same is charged with in the Book of Rates, or by 2 W. & M. p. 199. 4 & 5 W. & M. p. 262.
- 7. Alamodes and Lustrings, Imported from any Ports or Places whatsoever, to pay Additional Impost 15 l. for every 100 l. Value, more than is paid for the same by any Law now in force. p. 264.
- 8. All Lustrings and Alamodes, which from and after 24 June, 1698. shall be Imported into England, Wales, or Berwick, shall be valued at 4 l. for every pound weight, qt. 16 Ounces; and his Majesties several Subsidies, Additional, and other Duties and Impositions, shall be paid accordingly. 9 & 10 W. 3. p. 549, 550. Vide Alamodes, and Lustrings.
- 9. Raw Silks Imported from China, or from the East-Indies, to pay Impost 5 l. for every 100 l. Value thereof. 2 W. & M. p. 201.
- 10. Thrown Silk of all sorts in the Gum, Imported, to pay Additional Impost, 5 l. for every 100 l. Value, more than the same is charged with in the Book of Rates. 4 & 5 W. & M. p. 262. vide 2 W. & M. p. 119.
- 11. Silk Ferret or Floret Imported, to pay Additional Impost, one Moiety more than the same is charged with in the Book of Rates. ibid.
- 12. All wrought Silks Imported from the East Indies or Persia, after 29 September, [Page 179]1698. shall pay an Additional Duty of 1 s. 10 d. per pound weight Averdupoiz, qt. 16 Ounces, over and above all other Duties payable for the same. 9 & 10 W. 3. p. 781, 782.
- Six pence per Month out of Seamens Wages.Six pence per Month7 & 8 W. 3. p. 475. 8 & 9 W. 3. p. 481.
- Six per Cent. allowed on Impost Duty of Tobacco,Six per Cent.if paid within 9 Months from the Importation. 7 & 8 W. 3. p. 328.
- Six and ¼ per Cent. allowed on the Impositions of 2 W. & M. Ann. 1690. p. 212.Six ¼ per Cent.on the Additional Impositions of 4 & 5 W. & M. Ann. 1693. p. 268. And on the Impost Duty on Whale Fins and Scotch Linen. 9 & 10 W. 3. p 799.
- Silver Manufactures,Silver Manufactures&c. made within this Kingdom, being of the Fineness of 11 Ounces 10 dp. Troy, may be Exported. 9 & 10 W. 3. p. 537 to 540. 7 & 8 W. 3. p. 455, 460. vide Watches.
- No Silver Wire, Silver or Gold Thread,Silver Wire, &c.Lace, Fringe, or work made thereof; nor any Thread made of Copper, Brass, or any Inferior Metal, or Wire; or Plate ready wrought, for the covering of silk or Thread, after 24 July, 1698. shall be Imported, or brought into this Kingdom of England, Dominion of Wales, or Town of Berwick upon Tweed, upon pain of being forfeited and burnt. 9 & 10 W. 3. p. 658.
- Skins, called Sheep Skins, Shorlings,Skins.&c. prohibited to be Transported. 12 Car. 2. c. 32. p. 109. vide Sheep.
- Skins of all sorts Imported, to pay Additional Impost 5 l. for every 100 l. Value, more than the same is charged [Page 180]with in the Book of Rates. 4 & 5 W. & M. p. 262.
- Sope Imported,Sope.to pay Impost for every Hundred weight, qt. 112 l. 10 s. over and above what is charged in the Book of Rates. 2 W. & M. p. 210.
- Spicery.Spicery.All Spicery (except Pepper) Imported, directly from the place of its Growth in English Built Shipping, to be Rated one Third part of what is charged in the Book of Rates, and no more. Book of Rates. Grocery. p. 22.
- The like for the New Subsidy. 8 & 9 W. 3. p. 498.
- Spicery (which by 14 Car. 2. c. 11. p. 233. are prohibited to be Imported from the Netherlands, or Germany,) may be Imported by 6 & 7 W. 3. p. 335, 336. Vide Nutmegs and Transport Service.
- Spirits,Spirits.called Aqua vitae or Brandy, in what Ships to be Imported. 12 Car. 2. c. 18. p. 8.
- May not be Imported in any Vessel or Cask, which shall not contain [...]0 Gallons at the least, on pain of forfeiting the said Brandy. 4 & 5 W. & M. p. 268, 269.
- Starch Imported,Starch.to pay Impost Duty for every Hundred weight 20 s. above what the same is charged with in the Book of Rates. 2 W. & M. p. 211.
- Steel Imported,Steel.to pay Impost Duty for every Hundred weight, 5 s. 6 d. over and above what is charged in the Book of Rates. 2 W. & M. p. 205.
- Steel Wire of all sorts, Imported, to Pay Impost Duty 14 s. for every Hundred weight, over and above the Duty charged in the Book of Rates. p. 204.
- [Page 181]Sugar. No Sugar, Tobacco,Sugar.Cotton Wooll, Indico, Ginger, Fustick, and other Dying-wood of English Plantations, in America, Asia or Africa, to be Shipp'd thence to other Plantations there but in English Ships, on forfeiture of Goods and Ship. 12 Car. 2. c. 18. p. 15, 16.
- Not to be Unladen in any Port of Europe but England.
- Sugars Imported from the English Plantations in America, upon Exportation thereof, may draw back the whole further Subsidy. 8 & 9 W. 3. p. 50 F.
- Sugar Refined in England, and Exported, Oath being made, that it was produced from Brown and Muscovado Sugar, charged by 8 & 9 W. 3. Imported from the English Plantations in America, may Draw back upon Exportation, 3 s. per Hundred weight, p. 502.
- Subsidy of Tunnage and Poundage,Subsidy, &c.granted by 12 Car. 2. c. 4. to the said King for Life; the same granted to King William and Queen Mary for 5 years, from 26 Decemb. 1694. by 6 W. & M. p. 3. Also an Order of the Commons in Parliament, for settling the Officers Fees, dated 17 May, 1662. Continued to 1 Aug. 1706. by 8 & 9 W. 3. p. 312. As also other Acts of Parliament relating to the Customs continued. p. 313. but not to determine perpetual Clauses. p. 314.
- Additional or further Subsidy of Tonnage and Poundage upon Merchandizes Imported,A Further Subsidy.for the Term of Two Years and Three Quarters, viz. from and after 1 May, 1697. and before 1 Feb. 1699. 8 & 9 W. 3. p. 493.
- [Page 182]Except on Fish English taken, and brought by English Bottoms; and all manner of Fresh Fish and Bestial, and all other Goods which by the Book of Rates are Custom-free; and all Goods and Merchandize which are commonly used in Dying. p. 497.
- A further Subsidy of Tonnage and Poundage,A Further Subsidy.towards raising the Yearly Sum of 700000 l. for the Service of his Majesties Houshold, and other Uses therein mentioned, during his Majesties Life; to commence from and after the last day of Jan. 1699. 9 & 10 W. 3. p. 447, 448. Being a continuance of the same Duties, &c. mentioned and granted by the aforesaid Act of 8 & 9 W. 3. p. 493. 497. and the like Exceptions, as aforesaid.
- Swine or Hogs may be Transported,Swine or Hogs.paying Custom for each 2 d. 22 Car. 2. c. 13. Sect. 7.
- Prohibited to be Imported. 32 Car. 2. c. 2.
- Sword Hilts.Swordhilts.Vide Watches. 9 & 10 W. 3. p. 537.
- Sail Cloth English made,
- T.
- Tallow Imported to pay Impost Duty for every hundred weight,Tallow.5 s. 2 W. & M. p. 208.
- Tallow Candles Imported to pay Impost for every hundred weight, 10 s. Ibid. Tapistry.
- Tapistry and Dornix (except such as are Manufactured in or brought from any parts of the French Kings Dominions) to pay Additional Impost, 10 l. for every 100 l. value, more than the same is charged with in the Book of Rates. 4 & 5 W. & M. p. 263.
- [Page 183]Tar in what Ships to be Imported,Tar.12 Car. 2. c. 18. p. 8. may not be brought from the Netherlands or Germany. 14 Car. 2. c. 11. p. 233.
- Tar Imported, not being of the Product of any of the Dominions or Plantations belonging to the Crown of England or Scotland, to pay Additional Impost, one moiety more than the same is charged with in the Book of Rates. 4 & 5 W. & M. p. 262.Tea.
- Tea Regularly Imported from whence the same might have been lawfully Imported, to pay Transport Duty for every pound weight, 1 s. 6 & 7 W. 3. p. 334.
- Tea Imported from Holland or any other Countrey, not the place of its Growth or usual shipping, to pay Transport Duty, 2 s. 6 d. per pound. ibid. vide Transport Duties.
- Ten per Cent. allowed for prompt payment,Ten per Cent.viz. of Additional Duty on Linen, Book of Rates. p. 28.
- Of Additional Duty on Silk. p. 33.
- Of Impost Duty on Tobacco, if paid within 3 Months after Importation. 7 & 8 W. 3. p. 328.
- Thread, called Outnel Thread,Thread.to pay Additional Impost for every dozen pound, 4 s. more than the same is charged with in the Book of Rates. 4 & 5 W. & M. p. 263.
- Ticks and Ticking (except Scotch Ticks and Ticking) Imported,Ticks.to pay Additional Impost, 5 l. for every 100 l. value, more than the same is charged with in the Book of Rates. 4 & 5 W. & M. p. 263.
- [Page 184]Scotch Ticking Imported or brought into England after the 10th of July, Scotch Ticking.1698. for 8 Years, to pay for every hundred qt. 120 Ells, 6 s. 8 d. to be paid by 4 Quarterly Payments, or be abated 10 per Cent. per Ann. 9 & 10 W. 3. p. 799. to be kept apart from all other Branches. p. 803. Vide Linen of the Manufacture of Scotland.
- Tiles. vide Pan Tiles.
- Tillage Act for the Improvement of Tillage and Breed of Cattle. 22 Car. 2. e. 13. p. 179. 1 Jac. 2. c. 19. p. 135.
- Timber in what Ships to be Imported.Timber.12 Car. 2. c. 18. p. 8.
- Fir-Timber may not be brought from the Netherlands or Germany. 14 Car. 2. c. 11. p. 233.
- Timber in Balks. vide Balks.
- Deal Timber and other Timber Boards, to pay Impost Duty 10 l. for every 100 l. value, more than the same are charged in the Book of Rates. 2 W. & M. p. 201.
- Tin Imported, to pay Impost for every hundred weight,Tin Imported.30 s. over and above what is charged in the Book of Rates. 2 W. & M. p. 211.
- Tin Unwrought Exported from and after the 10th of May, Tin Exported.1697. to pay only 3 s. per hundred weight Custom 8 & 9 W. 3. p. 649.
- Tin Wrought, commonly called Pewter Exported, to pay only 2 s. per hundred weight Custom. p. 650.
- 1. Tobacco of English Plantation,Tobacco.to pay Additional Duty 1 d. per pound at 9 Months after Importation, or be abated at the Rate of 10 per Cent. per An Book of Rates, p. 36.
- 1. Tobacco of English Plantation,
- [Page 185]The whole Duty may be drawn back on Exportation. ibid.
- 2. Tobacco, and other Commodities of English Plantation, not to be Transported thence but to English Plantations or the Kingdom of England. 12 Car. 2. c. 18. p. 15.
- 3. Not to be Unladen in any Port in Europe, but in England. 22 & 23 Car. 2. c. 26. p. 288.
- 4. Not to be brought from the Netherlands or Germany. 14 Car. 2. c. 11. p. 233.
- 5. Planting, Setting or Sowing Tobacco in England and Ireland prohibited. 12 Car. 2. c. 34. p. 125.
- 6. Planting Tobacco in England, forfeits 10 l a Rod or Pole, &c. 15 Car. 2. c. 7. p. 17.
- 7. Not to prejudice planting Tobacco in Physick Gardens. 22 & 23 Car. 2. c. 26. p. 287. 1 Jac. 2. c. 17. p. 129. 4 & 5 W. & M. c. 24. p. 479.
- 8. Tobacco Imported from English Plantations in America, to pay New Impost Duty 3 d. the pound above what it now pays.
- 9. And for Spanish or Foreign Tobacco not of the English Plantations for every pound 6 d. above what it now pays. 1 Jac. 2. c. 4. p. 24.
- 10. Which Duties are Continued by sundry other Acts to the 1st of Aug. 1706. vide Impost on Tobacco.
- 11. The Method for Collecting the said Duty to be according to the Rules directed by 7 & 8 W. 3. p. 328. viz.
- 12. That the Security to be given for the said Duties on Tobacco be by Bond, to be given by the Importer thereof, [Page 186]with one more Sufficient Sureties for payment of the Duty at the end of 18 Months from the Importation.
- 13. That there be a Discount of 10 per Cent. for prompt payment, if the same shall be paid within 3 Months from the Date of the Entry. And of 8 per Cent. at any time afterwards within 6 Months from the same, of 6 per Cent. if within 9 Months, of 4 per Cent. if within 12 Months, of 2 per Cent. if within 15 Months, but after 15 Months Expired, there shall be no Discount at all.
- 14. That on any payment of the said Duty for Tobacco to be Consumed here, there be an Allowance of 8 pounds per Cent. in Consideration of Waste and Shrinkage in the Cellars.
- 15. That the Security given by the Importers for 18 Months be Discharged by Debentures, referring to the particular Entries or Exportations at any within 12 Months from the Importation, and not after that time.
- 16. That there shall be an Allowance of 4 pounds per Cent. in Consideration of Waste that may arise on any Tobacco so Exported, to be Struck off only from the Entry, and not to be paid where the whole Quantity Entred shall happen to be Exported.
- 17. That the Debentures for Half Subsidy, Additional and Impost Duties of the same Quantity of Tobacco Exported, be on one or more Parchment or Parchments, and that the Oath be printed thereon in haec verba, to be Signed and Sworn by the Exporters. p 329. viz.
- 18. That all the Tobacco Entred and [Page 187]shipped, as there Certified, is really and truly Exported for parts beyond the Seas on his own Account (if he Acts for himself) or if he Acts by Commission, then on the Account of such person or persons for whom the Deponent Acts in the direction of the Voyage; And that none of the said Tobacco has been since landed or is intended to be relanded in England, Wales or Town of Berwick upon Tweed.
- 19. That the whole management or ordering of the said Duties on Tobacco, both as to the Entry and the Account thereof, be made (Except where it is otherwise hereby directed) Conformable to the Methods and Rules of the Customs.
- 20. A further Subsidy of 1 d. per pound on Tobacco of the English Plantations in America, Granted by 8 & 9 W. 3. p. 493.
- 21. The Merchant Importer to have 3 Months time from the Importation to pay the same, Giving Security for the payment thereof, accordingly.
- To be allowed a Discount after the Rate of 10 l. per Cent. per Ann. for prompt payment. p. 503.
- And if Exported again within one year after such Importation, the said 1 d. per pound to be repaid at the Customhouse. p. 499.
- Tobacco-pipe Clay prohibited to be Transported from England, Tobacco-pipe Clay.Ireland or Wales into Scotland, or into any Foreign parts on penalty of 3 s. per pound. 14 Car. 2. c. 18. p. 306.
- From and after 24 June, 1698. no Fullers Earth or Scouring Clay shall be [Page 188]Exported out of this Kingdom, Wales or Town of Berwick, into Ireland, Scotland or any other Foreign parts, on forfeiture of 1 s. for every pound weight. 9 & 10 W. 3. p. 665.Towe.
- Towe Imported, to pay Additional Impost for every 100 l. value 5 l. more than the same is charged with in the Book of Rates.Trade.4 & 5 W. & M. p. 257.
- Trade Encouraged.Trade.15 Car. 2. c. 7. p 67. 25 Car. 2. c. 7. p. 186. 4 & 5 W. & M. c. 17. p. 424, 425, 426.
- Transport Duties for the Reduction of Ireland, Transport Duties.Granted by 6 & 7 W. 3. c. 7. p. 331. for 3 years, from 1 May, 1695. to 2 May, 1698. And Continued by 9 & 10 W. 3. till 1 May, 1701. p. 353. viz.
- Coffee the hundred weight, 56 s.
- Cocoa Nuts of the English Plantations the hundred weight, 56 s.
- Cocoa Nuts from any other Countrey the hundred weight, 4 l. 4 s.
- Cocoa Paste the pound, 2 s.
- Chocolate ready made the pound, 1 s.
- Tea regularly Imported the pound, 1 s.
- Tea from Holland or any other Countrey, not the place of its Growth, the pound, 2 s. 6 d.
- Nutmegs, Cinamon, Cloves and Mace, 5 l. for every 100 l. value thereof, according to the several values Charged on them respectively in the Book of Rates. p. 335.
- Pictures for private Use or Sales (which are by the said Law permitted to be Imported) 20 l. per Cent. of the value, to be affirmed by the Oath of the Importer. ib.
- Nutmegs, Cinamon, Cloves, Mace and Tea, may be Imported from any parts beyond the Seas in English Ships, whereof [Page 189]the Master and at least two thirds of the Mariners are English men, taking a Licence under the hands of the Commissioners of the Customs for the Lading and Importing thereof. p. 336.
- If any of the said Goods and Merchandize for which the Duties have been paid shall be Exported by English Merchants, within 12 Months, or by Aliens within 9 Months, the Exporter shall be Repaid Two thirds of the Duty, making Oath on his Debenture in haec verba, That all the Goods Entred and Shipped, as there Certified, are really and truly Exported for parts beyond the Seas on his own Account, if he Acts for himself, or if he Acts by Commission, then on the Account of such person or persons for whom the Deponent Acts in the Direction of the Voyage; and that none of the said Goods have been since landed, or are intended to be relanded in England, Wales or Berwick. p. 337, 338.
- The said Duties to be kept separate, and distinct Account to be given thereof. ibid.
- Tonnage and Poundage, vide Subsidy of Tonnage and Poundage.
- Twelve per Cent. allowed for Leakage on Wines Imported.Twelve per Cent.Book of Rates. Article viii.
- Twill, a Scotch Linen,Twill.Imported and Brought into England after the 10th July, 1698 to pay over and above all Impositions. Duties and Charges already Imposed, the Sum of 10 s. for every Hundred, qt. 120 Ells, 9 & 10 W. 3. p. 798. to be paid by Four Equal and Quarterly payments with Security, or have 10 per [Page 190]Cent. per Ann. abated for Ready Money, p. 799. The said Duty to be paid distinct and apart from other Branches, p. 803. May be Drawn back upon Exportation, p. 799. vide Scotch Linen.
- Tallow Imported to pay Impost Duty for every hundred weight,
- V.
- Velvet pays as Wrought Silk.Velvet.vide Fustians in the Book of Rates.
- Vinegar,Vinegar.in what Ships to be Imported, 12 Car. 2. c. 18. p 8.
- Vinegar, Perry, Rape, Cyder and Cider eagar of any sort or kind whatsoever Imported, to pay a Subsidy of 4 l. 10 s. per Ton by English, And 6 l. per Ton by Strangers, according to the Rate Imposed on French Wines, allowing 12 per Cent. for Leakage.
- And in Case of Exportation, there shall be Repaid and Allowed to the English Man Exporter, 3 l. 10 s. per Ton, and to the Alien 4 l. 15 s. per Ton, 14 Car. 2. c. 11. p. 234.
- Also to pay for Coinage Duty at Importation, 10 s. per Ton, 18 Car. 2. p. 65.
- Vinegar Imported, to pay New Impost 8 l. per Ton, discounting to the Merchant Importing the same for Sales 8 per Cent. for Wast, payable by Three several and equal payments, viz. at Three Months, Six Months, and Nine Months after the Date of the Obligation given for the same, with Two or more Sureties, or be allowed at the Rate of 10 per Cent. per An. for payment of Ready Money, 1 Jac. 2. p. 12, 13, 14.
- No Draw back of this Duty on Exportation, p. 16.
- French Vinegar Imported after 28 Feb. 1696. for the term of 21 years, and from thence to the end of the next Session [Page 191]of Parliament, to pay 15 l. per Ton, over and above the Duties charged thereupon, without any deduction, 7 & 8 W. 3. p. 496. vide French Goods.
- Unwrought Incles. vide Incles.
- Velvet pays as Wrought Silk.
- W.
- Wainscot Boards,Wainscot.in what Ships to be Imported, 12 Car. 2. c. 18. p. 8.
- Wainscot Boards Imported from any part of Europe (except Ireland) to pay 10 l. for every 100 l. value Impost Duty, 2 W. & M. p. 201. vide Deal Timber.
- Warrants falsified to be invalid,Warrants.with Forfeiture of 100 l. on the Officer, 14 Car. 2. c. 11. p. 221.
- Watches,Watches, &c.Sword-Hilts and other Manufacture of Silver, from and after 24 June, 1698. made within this Kingdom, being of the Fineness of 11 Ounces 10 Peny weight Troy, may be Exported, 9 & 10 W. 3. p. 537.
- No Person to Export any Outward or Inward Box, Case or Dyal-Plate, of Gold, Silver, Brass or other Metal for Clock or Watch, without the Movement in or with every such Box, Case or Dyal-Plate, made up fit for use, with the Clock or Watchmakers Name Engraven thereupon, on Penalty of Forfeiting the same and 20 l. p. 540.
- Wax called Bee-wax Imported,Wax.to pay Additional Impost 5 l. for every 100 l. value, more than the same is charged with in the Book of Rates, 4 & 5 W. & M. p. 264.
- Whale-Bone Cut (other than in Fins only) Prohibited to be Imported after 1 May, 1697.Whale-bone Cut.Forfeits the Goods and double the value, 8 & 9 W. 3. p. 504. [Page 192]
- 1.Whale-fins.Whale-Fins Caught and Imported in Ships belonging to England, no Custom to be paid, Provided the Ship was Victualled in England, 25 Car. 2. p. 187.
- 2. If Caught and Imported in Ships belonging to the English Plantations, to pay Customs 50 s. per Ton. p. 188.
- 3. Of Foreign Fishing to pay 18 l. per Ton Custom, ibid.
- 4. From and after 10 July, 1698. Taken, Caught and Imported in Ships belonging to Company Established for the Greenland Trade, to pay 3 d. per Pound, 9 & 10 W. 3. p. 798.
- 5. If Taken, Caught or Imported by Foreigners, or by Shipping not belonging to the said Company, to pay 6 d. per Pound, ibid.
- 6. The Importer giving Security at the Custom-house shall have time, not exceeding 12 Months, for payment from the Importation, by 4 Equal and Quarterly payments, or have for payment of Ready Money 10 per Cent. of the said Duty for a year abated to him. p. 799.
- 7. And if again Exported by Merchant English within 12 Months, or by Stranger within 9 Months after the Importation, then the said Duty to be Repaid, or Security vacated, as to what shall be so Exported. p. 799.
- 8. The said Duty to be paid into the Exchequer by the Receiver General of His Majesties Customs, distinct and apart from all other Branches of His Receipt. p. 803. vide 6 & 7 W. 3. p. 449.
- 1.
- Wharfingers suffering Prohibited Goods to be Shipt or Landed (except as 1 Eliz. c. 11.)Wharfingers.Forfeit 100 l. and if [Page 193]Goods be taken out without presence of an Officer, the Boat Forfeited, &c. 14 Car. 2. c. 11. p. 218.
- Winchelsea Hundred in the Cinque Ports being divided by a Navigable Arm of the Sea,Winchelsea Hundred.to be deemed as Two distinct Hundreds in respect to the Forfeitures for Exportation of Wooll, 9 & 10 W. 3. p. 671.
- Wines Imported to pay the following Duties, viz. Wines.
- Subsidy by 12 Car. 2. c. 4. p. 2, 3.
- For every Ton of French Wine brought into the Port of London as Merchandize, by Natural born Subjects, 4 l. 10 s. And by Aliens 6 l.
- And every Ton of Wine brought into any other Port of this Kingdom by Natural born Subjects 3 l. and by Aliens 4 l. 10 s.
- Every Butt or Pipe of Sweat Wines of the Levant, Spain or Portugal, or elsewhere brought into the Port of London by Natural born Subjects 45 s. and by Aliens 3 l.
- And every Butt or Pipe brought into any other Port by Natural born Subjects, 30 s. and by Strangers 45 s.
- Every Awm of Rhenish Wine, or of the Growth of Germany, Imported by Natural born Subjects, 20 s. and by Aliens 25 s.
- All Wines Landed in the Out Ports, and afterwards brought to London, by Certificate, to pay so much more as they paid short of the London Duty. 12 Car. 2. c. 4. p. 2, 3.
- [Page 194]Additional Duty. p. 10, 11.
- Every Ton of Wine of the Growth of France, Germany, Portugal or Madera, brought into the Port of London, or elsewhere, to pay 3 l. and of every Ton of all other Wines, 4 l. within the space of 9 Months after the Importing thereof, the Importer giving good Security, or have abatement for payment of Ready Money, at the Rate of 10 per Cent. per An. p. 10, 11.
- The said Additional Duty to be repaid, or Security discharged, if Exported within 12 Months after Importation. ib.
- Note, That Wines of France or Germany Imported in other Ships than English, to be deemed Aliens. 12 Car. 2. c. 18. p. 9.
- Impost Duty, by 1 Jac. 2. p. 12.
- On French Wines and Vinegar, per Ton, 8 l.
- On Spanish or other Wines per Ton, 12 l.
- The Merchant Importer to have 8 per Cent. allowed in Consideration of Defect and Damage that may happen, p. 16.
- To give Bond with Two or more sufficient Sureties, or procure Three other persons to become Bound to the King to pay the said Duty by Three several and equal Payments, the First within 3 Months, the Second within 6 Months, and the Third within 9 Months after the Date of the Obligation.
- Or to have an Allowance after the Rate of 10 per Cent. for a Year, for Paying down Ready Money. p. 14.
- [Page 195]Vintners and Retaylers to pay Ready Money without any Allowance. p. 15.
- No part of the Duty to be paid back, or Security Lessened for Exportation. p. 16.
- The said Impost Duty to be paid for Prizage Wines. ibid.
- Note, That 12 per Cent. is to be allowed for Leakage on Wines Imported, Book of Rates, Article viij.
- Coynage Duty, by 18 Car. 2. p. 65.
- Wines, Vinegar, Cyder or Beer Imported, to pay 10 s. per Ton for Encouragement of Coynage.
- Brandy Wines or Strong Waters Imported, to pay 20 s. per Ton Coynage Duty. ibid.
- This Duty may be drawn back on Exportation. p. 66.
- Salary to be allowed to the Officers for Collecting the said Duty, not exceeding 12 d. in the pound. 25 Car. 2. p. 199.
- Additional Impost on French Wines.
- French Wines Imported to pay Additional Impost 8 l. per Ton above all Duties already Charged thereupon, by any other Law; payable at Four Quarterly Payments, or to be allowed 10 per Cent. per Ann. for Ready Money. 4 & 5 W. & M. p. 264, 268.
- May be drawn back on Exportation. p. 268.
- A Further Additional Duty on French Wines, viz.
- French Wines Imported from and after 28 February, 1696.Wines.for the Term of [Page 196]21 Years, and from thence to the end of the next Session of Parliament, to pay for every Ton 25 l. above the Duties already Charged thereupon, without any deduction. 7 & 8 W. 3. p. 468.
- This Duty doth not extend to such French Wine as shall be bonafide, seized or taken and condemned as Prize. 8 & 9 W. 3. p. 501.
- Wines Imported at London, after 24. June, 1694. to pay 4 s. per Ton for Relief of the Orphans. 5 & 6 W. & M. p. 198.
- All Wines Imported, to pay a further Subsidy from and after. 1 May 1697. and before 1 February 1699. as by 8 & 9 W. 3 c. 24. p. 493.
- And the like further Subsidy on Wines Imported, during his Majesties life, to Commence from and after the last day of January. 1699. as by the 9 & 10 W. 3. c. 23. p. 447.
- Wines of the growth of Maderas, The Western Islands, or Azores may be carried from thence to any the Lands Islands, Plantations, Colonies, Territories or places to his Majesty belonging, in Asia, Africa or America, in English built Ships. 15 Car. 2 c. 7 p 8.
- Wire,Wire.Called Iron Wire, of all sorts, except Card Wire, and all Sorts of Iron Wire, smaller than the Sorts commonly called Finefine and Superfine, and all Wooll Cards, or any other Wares, made of Iron Wire: Which sorts of Iron Wire (except, as aforesaid) may be Lawfully Imported, to pay Impost Duty for every Hundred weight, 22 s. 6. d. and also the Duty mentioned in the Book of Rates. 2 W. & M. p. 204.
- Wire, Steel Wire, of all Sorts to pay. [Page 197]Impost Duty, 14 s. for every Hundred weight, over and above the Duty charged in the Book of Rates p. 204.
- Brass, Lattin, or Copper Wire, Imported, to pay Impost Duty for every Hundred weight, 15 s. over and above what is charged in the Book of Rates. 2 W. & M. p. 207.
- Lattin, Brass, or Copper Wire Imported, to pay Additional Impost, 6 s. 6 d. the Hundred weight, above all other Duties payable for the same. 4 & 5. W. & M. p. 264.
- Gold and Silver Thread and Wire Counterfeit Imported to pay 5 l. for every 100 l. value, more than the same is charged with in the Book of Rates. 4 & 5. W. & M. p. 258.
- Prohibited to be Imported after the 24 July, 1698. 9 & 10 W. 3. p. 658. vide Silver Wire.
- 1. Wood, called Fustick and other Dying Wood of the Plantations,Wood.not to be Transported thence but to English Plantations, or the Kingdom of England. 12 Car. 2 c. 18. p. 15.
- 2. Not to be unladen in any Port, or place of Europe, other than England, Wales, or Berwick. 22 & 23. Car. 2. c. 26. p. 288. 290.
- 1. Wood, called Fustick and other Dying Wood of the Plantations,
- Logwood. Vide Letter L.
- 3. Wood, called Box Wood and other Wood Imported, from any part of Europe (except Ireland) to pay 10 l. for every 100 l. value thereof, above what is charged thereupon in the Book of Rates. 2 W. & M p. 201.
- 4. Wood, called Dying Wood of all Sorts-Imported (except Red wood, from [Page 198] Guinea, Druggs and Log wood) to pay Additional Impost 5 l. for every 100 l. value, more than the same are charged with in the Book of Rates. 4 & 5. W. & M. p. 263.
- 5. Red Wood Imported after 24 June, 1698. from the Coast of Africa to pay 5 l. per Centum ad valorem, for the African Company. 9 & 10. W. 3. p. 510.
- 1.Woollen Clothes.Woollen Clothes and Old Drapery.
- Every Short Woollen Cloth to be Exported by English, called Broad Cloth not exceeding 28 Yards in Length, and 64 pounds in weight, to pay for Customs, 3 s. 4 d.
- And of every Cloth of greater Length or Weight proportionably.
- Every other Short Cloth of Old Drapery of lesser Length and Weight, accounting so many Pieces to a Short Cloth, as are Limited and Appointed thereunto by the Book of Rates, p. 51. 12 Car. 2. c. 4. p. 4.
- 2. Wooll, called Spanish Wooll may be Exported for Foreign parts, only in English built Ships, Book of Rates, Article V.
- 3.Wooll.None shall Export or Load on any Carriage, or Lay on Board any Vessel to Export out of England, Wales, Town of Berwick, Jerzey, Guernsey, Sark and Alderney, or Ireland into any place, out of the places aforesaid, any Sheep, Wooll of the Growth of the said places, Wooll-fells, Mortlings or Shorlings, Yarn made of Wooll, Woollflocks, Fullers Earth or Fullers Clay, on pain to Forfeit the same, and 20 s. for every Sheep, and 3 s. for every [Page 199]pound weight of the other Goods; and the Owners of such Ships knowing such Offence, to Forfeit all their Interest in the said Ships, and Masters and Mariners assisting thereto, all their Goods, and to have Imprisonment for Three Months, the One Moiety of which Forfeitures to the King, the other to the Informer, Suing in any Court of Record, or before the Justices of Assize or General Quarter Sessions. 12 Car. 2. c. 32. p. 107, 110, 111.
- 4. They that shall Transport or cause to be Transported any of the Goods aforesaid, and be thereof Convicted, shall be Disabled to Require any Debt belonging to them. ibid
- 5. Offences against this Act may be Determined in the County where committed, or where such Offenders are apprehended. p. 112.
- 6. The Offenders shall not be Impeached unless within a Year after the Offence Committed. ibid.
- 7. Any may Seize to their own use and the Kings, any of the Goods aforesaid, laid on Board, or packed, or loaded on any Carriage, or laid near any Water to be Conveyed into Scotland, but such persons shall not give Evidence against any that shall be Questioned by Virtue of this Act. ibid.
- 8. All Vessels whereof persons not Inhabiting in England shall be Owners or part Owners, wherein any of the Goods aforesaid shall be Shipped, contrary to this Act, shall be Forfeited to the King. p. 113.
- [Page 200]9. Lambskins ready Dressed are Excepted, and Necessaries for the Ships and Persons therein. p. 114.
- 10. None of the Goods aforesaid shall be Transported out of England, Wales, Berwick or Ireland, into Jerzey, Guernsey, Sark or Alderney, only Wooll from the Port of Southampton, for the use of the Inhabitants of those Isles; and they that ship such Wooll shall before hand deliver to the Customer, Comptroller, Surveyor or Searcher of the said Port, a Writing under the Seal of the respective Governors of the said Isles, or their Deputies, purporting, That such Party is Authorized to Export so many Number of Tods, and hath Entred into sufficient Bond to His Majesties use, for Landing them in that Isle. p. 115.
- 11. The Wooll so Exported not to Exceed these Quantities, viz.
- Unto Jerzey 2000 Tods of Uncomb'd Wooll.
- Unto Guernsey 1000 Tods of Uncomb'd Wooll.
- Unto Alderney 200 Tods of Uncomb'd Wooll.
- Unto Sark 100 Tods of Uncomb'd Wooll.
- 12. The Customer of the Port of Southampton shall keep an Account of the Woolls, so permitted to be loaden, on pain to forfeit 100 l to him that will Sue for the same, and to lose his place. p. 117.
- And if any of the Governors aforesaid or their Deputies, make Licence to Export more, they shall forfeit 20 l for every Tod Licensed above the Proportions aforesaid. p. 116.
- 13. No more than 12 d. shall be taken for Writing such Licence, and Entring a Remembrance of it, on pain of 5 s. for [Page 201]every Peny taken over, to the Party Grieved. p. 118.
- 14. None shall press together with any Screws, Presses or other Engines, into any Sack, Bag, or other Wrapper, nor shall put or press any Wooll, or Yarn made of Wooll, into any Cask or Vessel, nor shall lay or cause to be laid near the Shore or Coasts of the Seas, or any Navigable River, or into any House or Place adjoyning thereunto, any such Wooll, Wooll-flocks or Yarn made of Wooll, to Export the same, on pain to forfeit it, or the value. 14 Car. 2. p. 309, 310.
- 15. No Packs, Sacks, Bags, or Cask of Wooll, Wool-fels, Mortlings, Shorlings, Yarn made of Wooll, Wool-flocks, Fullers-earth, Fulling-clay, or Tobacco-pipe-clay, shall be laid on any Horse, Cart, or other Carriage, or conveyed to, or from any place in England, Berwick, Wales, or Ireland, but at seasonable hours, viz. from 1 March to 29 Septemb. yearly, between the hours of 4 in the Morning and 8 in the Evening; and from 29 Septemb to 1 March, yearly, between the hours of 7 in the Morning and 5 in the Evening, on pain to lose all such Goods, or the Value thereof. p. 311.
- 16. Owners of any Vessel, or any Master or Mariners, knowing of such Transportation, giving Information within Three Months, shall not be punished for Felony (which is likewise Repealed by 7 & 8 W. 3. p. 572.) but shall be subject to all other Penalties in this Act contained; and all such Transportation, or Conveying of the Goods aforesaid, [Page 202]is declared to be a Common Nusance.
- 17. Justices of Assize, Justices of Goal Delivery, and Justices of the Peace in their General Quarter Sessions, may determine the Premisses. p. 312.
- 18. Wooll carried towards Sea, or within 5 Miles thereof, to be Transported, to be Entred at the next Port, before Lading, on forfeiture of the Wooll, Beasts and Carriages; and persons Aiding, to suffer according to Laws against Exportation of Wooll. 1 W. & M. p. 456.
- 19. Not to extend to Wooll shorn, within 5 Miles of the Sea, so as the Owner certifie Custom Officer thereof. p. 457.
- 20. Cocquets to be on Paper, and Cocquets and Certificates of Landing, to be signed by Three Officers, and Wooll to be weighed before Officers, and Weight, Marks and Numbers of such Wooll Shipped and Landed, shall be express'd in Cocquet and Certificate. p. 458.
- 21. Officers not observing the Directions of this Act, shall be adjudged Abettors of the Transportation, and suffer the Penalties contained in the Statutes of 12 and 14 Years of King Charles II. against Transportation of Wooll. p. 459
- 22. No Wooll to be Shipp'd from Ireland, but from Dublin, Waterford, Youghall, Kinsale, Cork and Drogheda. p. 459.
- 23. Wooll may be Imported from Ireland to these Ports, viz. Whitehaven in the County of Cumberland, Leverpool, [Page 203]Chester, Bristol, Bridgewater, Minehead, Barnstable and Bideford, and to no other. 7 & 8 W. 3. p. 572.
- 24. Commissioners named and appointed to execute the said Laws, and by Agents to seize Wooll, &c. and prosecute Offenders. 1 W. & M. p. 460.
- 25. Owners of Ships, Masters or Mariners, within three Weeks after their Knowledge or Return, &c. discovering Offenders, &c. discharged from Penalty of this or other Acts, and enabled to Benefit thereof. p. 461.
- 26. A Register to be kept at the Custom-house, London, of all Wooll Imported from Ireland, and of all Wooll sent from one Port to another in this Kingdom▪ p. 463.
- 27 Any Person may buy Cloth, Stuffs, Stockings, or other Woollen Manufactures, and Export the same, paying the usual Customs. p 464.
- Nothing in this Act shall be construed to avoid the Charters granted to the Levant, Eastland, Russia, or African Companies. p. 464.
- 28. Wooll Uncomb'd, may be Transported from Southampton, for the use of the Inhabitants, viz.
- of Guernsey, 1000 Tod, more than permitted by 12 Car. 2. c. 32.
- of Jersey, 2000 Tod, more than permitted by 12 Car. 2. c. 32.
- of Alderney, 200 Tod, more than permitted by 12 Car. 2. c. 32.
- of Sark, 100 Tod, more than permitted by 12 Car. 2. c. 32.
- 28. Wooll Uncomb'd, may be Transported from Southampton, for the use of the Inhabitants, viz.
- And according to that Act, and under further Penalty of 20 l. per Tod, and forfeiture of the Wooll, and Offenders incapable of Grant of any Wooll from Southampton. p. 465
- 29. Commissioners of the Customs in [Page 204] Ireland, shall every six Months, transmit to the Commissioners of the Customs in England, a true account, and particulars of all the Wooll Exported out of Ireland into England. 7 & 8 W. 3. p. 572.
- 30. All Certificates for the Landing of Wooll, to be written upon Paper, and not Parchment, and not obliterated or interlined. p. 573.
- 31. After 1 May, 1696. no Wooll, Woollsels, Mortlings, Shorlings, Yarn made of Wooll, Wool-flocks, Fullers-earth, or Scouring-clay, shall be carryed or conveyed by Land, to, or from any place in the Counties adjoyning to Scotland, or within 5 Miles of the Sea Coast, but between Sun-rising and Sun-setting, on Penalty of Forfeiture of the said Commodities, Horses, Carriages; and no Ship or Vessel shall Export the same on forfeiture of the said Ship, and treble the Value, with treble Cost of Suit. And the Inhabitants of the Hundred, Port or Place exempt, next adjoyning to Scotland, or to the Sea Coasts out of, or thro' which any of the said Commodities shall be Carryed or Exported, shall forfeit 20 l. if the Wooll so Carryed out or Exported, be under the Value of 10 l. if above, then treble the Value, and treble Costs, &c. p. 573, 574.
- 32. The Forfeitures may be Recovered by him who shall Sue for the same, in any Court of Record at Westminster. ibid.
- 33. Execution for the Informer may be had against two or more of the said [Page 205]Inhabitants, and after such Execution, the Justices of the Peace upon complaint of the Party or Parties so charged, may at their Quarter Sessions, Assess and Tax ratably and proportionably all the Towns, Parishes and Hamlets in the said Hundred or Place, in the same manner and form as a Hundred ought to be charged in case of Robbery, by the Statute of 27 Eliz. c. 13. And thereby reimburse the Parties charged. p 575.
- 34. Persons Aiding or Assisting in Carrying or Exporting any of the said Commodities out of this Realm, being legally Convicted, shall suffer Three years Imprisonment; and the Owner of such Wooll, and other Commodities, and all that shall be Aiding or Assisting, shall answer and satisfie treble the Value of all such Forfeitures and Penalties which such Inhabitants shall be charged with, and treble Costs of Suit, to be recovered in any Court of Record at Westminster, &c. to be allowed by and in the Name of the Clerk of the Peace of such County, without naming his Christian or Sirname, to the use of the said Inhabitants; and notwithstanding the Death or Removal of such Clerk of the Peace, the said Suit shall not discontinue, but be prosecuted to Judgment. p. 576.
- 35. Such Actions and Informations shall be tryed in any of the Kings Courts of Record, by a Jury of Freeholders of any other County, than that where the Fact was committed. p. 577.
- 36. The first three Persons who have been Aiding (but not the Owners) who [Page 206]shall inform thereof to a Justice of Peace, shall not suffer any of the said Penalties and Forfeitures p. 577.
- 37. If any Action brought against Justice of the Peace, or other Person executing this Act, the Action shall be laid in the proper County, and the Defendant may plead the general Issue, and give the special Matter in Evidence; and if the Plaintiff shall be Nonsuit or Discontinue, or the Jury find for the Defendant, he shall have treble Costs. p. 578.
- 38. Every Suit and Information by Virtue of this Act, shall be commenced within one year after the Fact committed p 578.
- 39. If any Person to whom any Forfeitures by this Act are given, shall compound for the same, for less than what is hereby given, it shall be lawful for any other Person to Sue for, and Recover the same, in manner and form as aforesaid, and the Person compounding shall suffer Five years Imprisonment. p. 578.
- 40. The Lord High Admiral, or Commissioners of the Admiralty, shall from time to time appoint one Ship of the Fifth Rate, and two Ships of the Sixth Rate, and four Armed Sloops, constantly to Cruize from the North-Foreland to the Isle of Wight, for the seizing all Vessels or Boats which shall Export Wooll, or bring any prohibited Goods or suspected persons. p. 578.
- 41. Owners of Wooll, lodged within ten Miles of the Sea side, in Kent and Sussex, are to give account in Writing, three days after Shearing, to the Officers of his Majesties Customs of the next adjoyning [Page 207]Port: And the like notice before any part thereof be removed, and the Name and Abode of the Person to whom it is disposed, and the Place to which it is intended to be carried: And to take a Certificate from the Officer who first Entred the same, upon the Penalty of Forfeiting the Wooll not so Entred, and 3 s. for every Pound, as if the same had been actually Transported. The Officer to take the Account gratis, and to give such Certificates without delay, specifying the Name or Names of the Owners and Buyers, and Limit it to such Times and Places, to be removed, taking 6 d. for each Certificate and no more. 9 & 10 W. 3. p. 666.
- 42 No person residing within Fifteen Miles of the Sea in the said Counties of Kent and Sussex, may presume to Buy any Wooll before they give Bond and Sureties, that all the Wooll they Buy shall not be Sold by them to any person within Fifteen Miles of the Sea. If any Wooll be found carrying towards the Sea side, in the Counties aforesaid, unless first Entred and Security given, the same shall be Forseited, and the Offender shall also Forfeit 3 s. for every Pound Weight. p. 667.
- 43. No Wooll removed from the place where it was first Housed, Lodged or Laid after Sheering within Ten Miles, as aforesaid, shall be Lodged after the first removing within Fifteen Miles of the Sea, in the Counties aforesaid, upon pain of Forfeiting all such Wooll if found, but if carried away, [Page 208]then the Owner to Forfeit for every Pound Weight 3 s. p. 667.
- 44. Wooll laid or hid within 15 miles of the Sea, and not Entred as aforesaid, shall be seized and forfeited. p. 667.
- 45. Upon any Seizure of such Wooll, the person Claiming, shall give Security in his Majesties Court of Exchequer (if cast upon Tryal) to pay treble Cost over and above the Penalties and Forfeitures aforesaid. p. 668.
- 46. The Forfeitures and Penalties in the said Act mentioned, to be one Third part to the use of his Majesty, and the other Two Thirds to the Seizer. p. 668.
- 47. Persons Guilty of Transporting Wooll, Wool fels, Fullers-earth, or Scouring-clay, may be sued and prosecuted at any time within Three years after the Offence committed. p. 669.
- 48. Owners of Wooll shorn, laid up or lodged within 15 Miles of the Borders of Scotland, are required to give account of their number of Fleeces, and where lodged, to such Person as shall be appointed; pursuant to an Act made 1 W. & M. and make true Entry thereof; which if he shall neglect or refuse, or remove such Wooll, without Licence from such Person, shall forfeit 3 s. for every pound weight of such Wooll. And all the Wooll which shall be found within the distance aforesaid, of the Borders of Scotland, not Entred as aforesaid, shall be forfeited. p 670.
- 49. The Hundred of Winchelsea in the Cinque Ports, being divided by a Navigable Arm of the Sea, shall be [Page 209]deemed and taken (in respect to the Act made 7 & 8 W. 3. for preventing the Exporting of Wooll) as two distinct Hundreds. And the Penalties which may be forfeited for suffering Wooll to be Exported, shall affect that part only of the said Hundred, which lyes on the same side of the said Arm of the Sea, out of which such Exportation was made and permitted. p. 671.
- 50. Wooll, called Bever Wooll,Wooll called Bever Wooll.cut or comb'd (except Wooll comb'd in Russia, and Imported from thence in English Ships) to pay Impost for every pound 15 s. 2 W. & M. p. 208.
- 51. Wooll, called Cotton Wooll,Cotton Wooll.and other Commodities of English Plantations, not to be Transported thence, but to English Plantations, or the Kingdom of England. 12 Car. 2. c. 18. p. 15.
- Not to be Unladen in any Port or Place of Europe, other than England, Wales, or Berwick. 22 & 23 Car. 2. c. 26. p. 288, 289, 290.
- 52. Wooll, called Carmenia Wooll, vide Goats Hair.
- Wrappers allowed on Woollen Clothes Exported, viz. Wrappers.
- To Merchants of York, Kingston upon Hull, and Newcastle upon Tyne, and the Members thereof, Two of the Northern Clothes and Kerseys in Ten, to be Shipped in those Ports, in the Names of Double Wrappers, free of Custom and Subsidy. Book of Rates. Art. xiv.
- To Merchants of Exeter, and other Western Parts, one Perpetuanoe in Ten, and three Devon Dozens in Twenty; [Page 210]the same to be Shipped out of the Ports of Exeter, Plymouth, Dartmouth, Barnstable, Lyme Regis, or the Members thereof, free of Subsidy. Art. xv.
- All Merchants Transporting any sorts of Woollen, whether new or old Drapery; as also, Bays and Cottons shall be allowed One in Ten for a Wrapper, free of Custom and Subsidy. Article xvi.
- Writ of Assistance,Writ of Assistance.under the Seal of His Majesties Court of Exchequer, with Constable, &c. gives Power to Officers of the Customs to enter Houses, &c. in seizing prohibited and uncustomed Goods. 14 Car. 2. c. 11. p. 238.
- Writs of Delivery not to be granted out of the Court of Exchequer for Goods seized;Writs of Delivery.but upon good Security, and that for Goods perishable only, or in case where the Informer shall defer, or delay his coming to as speedy Tryal as the course of that Court will permit, and shall be thereby ordered and directed. 14 Car. 2. c. 11. p. 237.
- Wainscot Boards,
- Y.
- Yarn made of Wooll,Yarn.prohibited to be Exported. Vide Sheep, Wooll, &c. 12 Car. 2. c. 32. p. 109.
- Yarn of Flax or Hemp (other than Cable Yarn) Imported, to pay an Additional Duty of as much as what is now charged thereupon in the Book of Rates. 2 W. & M. p. 207.
- Cable Yarn, to pay Impost for every Hundred weight, 5 s. 2 W. & M. p 207, 208.
- Yarn of Flax or Hemp, of and from Ireland, may be Imported free of Customs. Vide Hemp or Flax.
- [Page 211]Note, All Goods and Merchandize not particularly Rated in the Book of Rates, paying Duty at Value, Imported, to pay Additional Impost, 5 l. for every 100 l. Value thereof, to be affirmed upon the Oath of the Importer, except Mum, and such Goods and Merchandize as are particularly charged by this Act, or an Act made 2 W. & M. p. 199. for granting certain Impositions, &c. 4 & 5 W. & M. p. 264, 265.
- Yarn made of Wooll,
- In Letter B. of this Index, insert,
- Blacking, voc. Lamp Black Imported, to pay Additional Impost for every 100 l. value, 20 l. more than the same is charged with in the Book of Rates. 4 & 5 W. & M. cap. 5. p. 254.
At the Council Chamber in Whitehall, the 25th of June, 1696. Present, Their Excellencies the Lords Justices of England in Council.
WHereas by the Laws and Statutes of this Realm, the Exportation of the Gold and Silver Coins of this Kingdom is prohibited, under the Penalty of Forfeiture of all such Coin as shall be Exported beyond the Seas, or put on Board any Ship or Vessel in order to be Exported, or shall be in the keeping of any person that is passing in any Ship or Vessel, to go out of any Port, Haven, or Creek in this Realm: The Advantage of which Forfeiture is by the Law given to His Majesty, and no part thereof [Page 212]to the Person discovering the same; And whereas many evil disposed Persons, to make unreasonable and unlawful Gains to themselves, do presume in Breach and Violation of the said Laws, to Export beyond the Seas great Sums of the Gold and Silver Coins of this Kingdom; which Practice, if not timely prevented, may occasion a great Diminution of the Wealth of England. For the Encouragement therefore of the Officers of His Majesties Customs, and all other Persons whatsoever, to use their utmost Diligence and Endeavours to Discover and Seize all such Gold and Silver Coin, as shall be Exported or put on Board any Ship or Vessel in order to be Exported, or shall be in the Keeping of any Person passing out of this Realm; and that they may have the same share of such Coin, as shall be Seized or Discovered by them, as by Law is given to the Persons who shall Seize or Discover any Bullion Exported contrary to Law: It is Ordered by their Excellencies in Council, That the Lords Commissioners of his Majesties Treasury do Grant and Allow to such Officer or other Person whatsoever, who shall Discover or Seize any Sum or Sums of the Gold and Silver Coin of this Kingdom, which shall be Exported, or put on Board any Ship or Vessel in order to be Exported, or shall be in the Keeping of any Person passing out of this Realm, one Moiety of such Gold or Silver which shall be so Seized or Discovered, as a Reward to such Person for his Diligence, in making such Discovery or Seizure.
ADDENDA.
By an Act to prevent the Exportation of Wooll out of the Kingdoms of Ireland and England, into Foreign Parts, and for the Encouragement of the Woollen Manufactures in the Kingdom of England, 10 & 11 W. 3.
- IT is Enacted, That no person or persons whatsoever, from and after 24 June, 1699. shall directly or indirectly Export, Transport, Ship off, Carry or Convey, or cause or procure to be Exported, Transported, Shipp'd off, Carryed or Conveyed out of, or from Ireland, into any Foreign Realm, States or Dominions, or into any Parts or Places whatsoever, other than England or Wales, any Wooll, Wool-fells, Shortlings, Mortlings, Wool-flocks, Worsted Bay, or Woollen Yarn, Cloth, Serge, Bays, Kerseys, Says, Frizes, Druggets, Cloth-Serges, Shalloons, or any other Drapery Stuffs, or Woollen Manufactures whatsoever, made up or mixed with Wooll or Wool-flocks, or shall Load or cause to be Loaden upon any Horse, Cart, or other Carriage, or Load or lay on Board, or cause to be Laden or laid on Board in any Ship or Vessel in any Place or Parts within, or belonging [Page 214]to the said Kingdom of Ireland, any such Wooll, &c. to the intent or purpose to Export, Transport, Ship off, Carry or Convey the same, or cause the same to be done, into any Ports or Places, except as aforesaid. p. 228, 229
- Persons offending, forfeit the Goods so Exported, &c. and also 500 l. for every Offence, and every Ship, Vessel, Barge, Boat, or other Bottom whatsoever, wherein any of the said Commodities are, or shall be Shipped, or laid on Board contrary to this Act, shall be forfeited, with all her Tackle, Apparel and Furniture. p. 229
- Masters, Mariners, Porters, Carriers, Waggoners, Boat men, or other persons knowing such Offence, and wittingly Aiding and Assisting therein, forfeit 40 l. one Moiety to the Prosecutor in any Courts of Record in England or Ireland, the other Moiety to the Encouragement of setting up the Linen Manufactures in Ireland, to be disposed of by the Court of Exchequer there, for that use only. p. 230
- No Acquittal, nor any Indictment, Information or Suit, (unless the Offender be thereupon Convicted) in Ireland, for any Offence provided against in this Act, shall be Pleaded or Allowed in Bar or delay of any Indictment, Information, Suit or Prosecution within the Kingdom of England. ibid.
- Any person may Seize and Convey to his Majesties Ware-house, all such Wooll, &c. as he shall discover to be laid on Board in any Ship, &c. or to be brought, carried, or laid on Shore, at or near the Sea, or any Navigable River [Page 215]or Water, to the intent or purpose to be Exported out of Ireland, or to be Loaden on any Horse, Cart, or other Carriage, to be Exported, &c. into any Foreign Parts or Places contrary to this Act; and also may seize such Ship, Boat, &c. and shall be Indemnified for so doing to all intents and purposes. p. 231
- For every Ship or Vessel, which after the said 24 June, shall sail from Ireland, in order to Export any of the Commodities aforesaid, to this Kingdom, Bond shall be given, by two sufficient persons, known Inhabitants of, and residing in or near the place where the Bond shall be given to the chief Officers of the Customs of the Port, from whence she shall sail, in double the Value of the Goods intended to be Transported, before the same be put on Board, with Condition, That if the said Ship or Vessel shall Lade, or take on Board any of the said Goods in the Kingdom of Ireland, that then and in such case, all the said Goods shall be brought by the same Ship or Vessel, to some Port or Ports within the Kingdom of England or the Dominion of Wales, as aforesaid, and shall there Unlade, or put on Shore the same, and pay the Custom and Duties thereof (the Danger of the Seas excepted:) And every Ship or Vessel which shall Lade or take on Board any of the said Goods, until such Bond be given, shall be Forfeited, to be Recovered and Imployed in manner as aforesaid. p. 232
- A Register shall be kept at the Custom house, London, of all the said Goods from time to time Imported [Page 216]from Ireland, into any of the Ports within this Kingdom, or Wales, with the particular Qualities and Quantities thereof, the Master and Owners Names, and to whom consigned. p. 233
- Cocquets and Warrants for Transporting, shall be written upon Paper, and not Parchment, and Signed by Three of the Chief Officers of the Port. And all Certificates of Landing shall be Signed in like manner. And the Goods both at Shipping and Landing, shall be Viewed and Examined by the Surveyor, or Searcher, or Land-waiter, attending the Shipping or Discharge of the Goods. And the Exact Quantities and Qualities, Marks and Numbers of the Goods so Shipped in Ireland, shall be particularly Expressed and Indorsed upon the Cocquet by which they are or were to be Shipped, and likewise upon the Warrant for Landing the same in England, and also upon the Certificate given or to be given, for discharging the Bond taken in Ireland for the same. ibid.
- Commissioners or Farmers of the Customs or Revenue in Ireland, shall once in six Months, or within thirty days after, transmit to the Commissioners or Farmers of his Majesties Customs in England, the Qualities and Quantities of all such Goods as shall be Exported thence, and Duplicates of the Bonds taken for Lading the same, and by whom and in what Ships Exported, and where, and to what Port consigned, and the Names of the Persons Signing the Certificates of Landing the same in England, and the Dates of the Certificates, and where the same are or were Laden; as also of [Page 217]the Qualities and Quantities, Marks and Numbers contained therein, that the same may be compared with the Registred Account appointed to be kept by the Commissioners or Farmers of the Customs of this Kingdom. p. 234
- All such Certificates shall be written upon Paper, and not Parchment; and the Quantities and Qualities, Marks and Numbers therein express'd, shall not be Obliterated or Interlined, upon any pretence whatsoever. ibid.
- All such Goods, as aforesaid, to be Shipped from Ireland into England or Wales, shall be Shipped off, and Entred at the Ports of Dublin, Waterford, Youghall, Kingsale, Cork and Drogheda, and from no other Port in Ireland. p. 235
- Nor shall the same be Imported into any Parts of England or Wales, other than the Ports of Bideford, Barnestaple, Minhead, Bridgwater, Bristol, Milford-haven, Chester and Liverpool. ibid.
- Commissioners or Officers, &c. of Ireland, that shall after the said 24 June, take any Entry, or Sign any Cocquet, Warrant or Sufferance, for Exporting any such Goods, as aforesaid, into any Kingdom, State or Dominion (except as aforesaid) or shall suffer the same to be done contrary to this Act, or shall fail or neglect to perform their Duty, shall forfeit Office and 500 l. p. 236
- Offences against this Act, may be tried in the County where the Goods shall be Laden, or in the County either in England or Ireland, where the Offender shall be apprehended, or where the Goods or Ship shall be seized. p. 237
- If any person be sued for what he shall [Page 218]do in pursuance of this Act, he may File a Common Bail, or Enter into a Common Appearance, and Plead the General Issue, and give this Act and the special Matter in Evidence; and if the Plaintiff be Nonsuit or Discontinue, &c. the Defendant shall have treble Costs. ib.
- And for the further Incouragement of the Woollen Manufactures of England, it is Enacted, That it shall be lawful from and after the said 24 June, to Import from the said Ports of Dublin, Waterford, Youghall, Kingsale, Cork and Drogheda, in the Kingdom of Ireland, any Wooll, Wool-fels, Shortlings, Mortlings, Wool-flocks, Worsted, Bay or Woollen Yarn, Cloth, Serges, Bayes, Kerseys, Frizes, Druggets, Shaloons, Stuffs, Cloth Serges, or any other Drapery made of or mixed with Wooll, or Wool flocks, and Manufactured in the Kingdom of Ireland, into such Ports of this Kingdom, or Dominion of Wales only, as aforesaid, so as notice be first given to the Commissioners or Chief Managers of his Majesties Customs in this Kingdom, or to the Chief Customer or Collector, in the Port to which the same is intended to be brought, of the Quantity, Quality and Package, together with the Marks and Numbers thereof, with the Name of the Ship, and Master or Commander on which the said Goods are to be Laden, and the Place or Port into which they are intended to be Imported, and so as Bond be first Entred into, to the use of his Majesty, his Heirs and Successors, with one or more sufficient Sureties, in treble the Value of the Goods so intended to be Imported, that [Page 219]the same shall (the danger of the Seas excepted) be Landed accordingly: And so as a Licence be also first taken, under the Hands of the Commissioners or Chief Managers of the Customs for the time being, or Three of them, or from the Chief Customer or Collector where such Bond is given, for the Landing and Importing thereof, as aforesaid; which Licence they are Authorized and Required, to grant without any Fee or Reward, or any other Charge, to the Person demanding the same, any Law, Statute or Usage to the contrary in any wise notwithstanding. p. 237, 238
- The Penalties and Forfeitures of the Bonds, which by this Act or any former Law, are or have been given in Ireland for any Wooll, &c. shall not be Granted or Assigned over to any Person whatsoever, and all such Grants or Assignments are and shall be void. p. 239
- The Lord Admiral or Commissioners of the Admiralty of England, shall appoint Two Ships of the Fifth Rate, and Two Ships of the Sixth Rate, and Eight Armed Sloops, constantly to Cruize on the Coasts of England and Ireland, particularly between the North of Ireland and Scotland, with Orders to seize all Ships, &c. which shall Export any Wooll with intent to carry it into Foreign Parts, and shall send a List of such Ships and Sloops, and the Names of the Commanders, with true Copies of their Instructions to the Commissioners of the Customs in London, within Ten days after such Orders, as aforesaid, are or shall be given. ibid.
- All Wooll, Ships, Vessels or Boats that [Page 220]shall be so seized, shall be Forfeited; and all such Wooll shall be lodged in the Kings Ware-house, in such Port where it is or shall be taken or seized, or into which it shall be brought, until it shall be condemned according to Law; and being so condemned, shall be exposed to publick Sale after 21 days Publick Notice given in Writing at the Customhouse of the Port, and on the Royal Exchange of London, by Inch of Candle, to the last and best Bidder; and all Ships, Vessels or Boats that shall be so seized and condemned, with all their Guns, Tackle, Furniture and Apparel, shall be Exposed to Sale in like manner: One fourth part of the Produce of the Wooll, Ships, &c. shall be to the Commander; one other fourth part to the Officers of the Ship or Sloop that took the same; one other fourth part to the Mariners, to be equally divided and paid amongst them by the Collectors of the Port, or such Person as shall be Authorized to pay the same; and the other fourth part thereof to his Majesty, his Heirs and Successors, after Deduction made out of the last fourth part of all the Charges of Prosecution and Condemnation. p. 240, 241
- Commander of such Ship or Sloop neglecting his Duty, or compounding for Wooll or Ship, or conniving at the Exportation of woll, shall lose and forfeit his Pay, suffer six Months Imprisonment, and be incapable of serving his Majesty in any Office in the Navy. p. 241
- And for the more effectual Incouragement of the Woollen Manufacture of this [Page 221]Kingdom, it is further Enacted, That from and after 1 Decemb. 1699 no Wooll, Wooll-fels, Shortlings, Mortlings, Wool-flocks, Worsted, Bay or Woollen Yarn, Cloth Serge, Bays, Kerseys, Sayes, Frizes, Druggets, Cloth Serges, Shaloons, or any other Drapery Stuffs or Woollen Manufactures made or mixt with Wooll or Wooll-flocks, being of the Product or Manufacture of any the English Plantations in America, shall be Loaden or laid on Board in any Ship or Vessel in any Place or Parts within any of the said English Plantations, upon any pretence whatsoever: As likewise that no such Wooll, &c. of such Plantations, shall be loaden on any Horse, Cart, &c. to the intent to be Exported, or Carryed thence to any other Plantation or Place upon the same and like Penalties and Forfeitures on the Offender in the said Plantations, as are provided by this Act for the like Offences committed in Ireland. p. 242
- Governours of Plantations and Officers in the Customs there, are to take care that this Act be duly Executed in the said Plantations. ibid.
- Persons offending against this Act, may be prosecuted in any of his Majesties Courts of Record at Westminster, according to the Direction of this Law. p. 243
- After 29 Sept. 1699. the Lord Lieutenant, Lord Deputy, or Lords Justices for the time being for the Kingdom of Ireland, are to give Direction in Council, that this Act be given in charge by the Judges at the Assizes; and the Judges at their Return to Dublin at the end of [Page 222]every Circuit, shall acquaint the said Lord Lieutenant, &c. with all Accounts or Informations of Breach of the said Act or Negligence of Officers. And the Chief Governours shall once every year, lay a particular Account in Writing under his or their Hands, before the King, his Heirs and Successors in Council. p. 244
By An Act for Taking off the remaining Duties upon Glass Wares, 10 & 11 W. 3.
IT is Enacted, That from and after 1 August, 1699. the remaining Moiety or Half Part of the several Rates and Duties upon Glass and Glass wares, charged by 6 & 7 W. 3. and 7 & 8 W. 3. and 9 & 10 W. 3. shall cease, determine, and be no longer payable. p. 281
By An Act for laying further Duties upon Sweets, and for lessening the Duties as well upon Vinegar, as upon certain Low Wines and Whale Fins, and the Duties upon Brandy Imported, and for the more easie Raising the Duties upon Leather, and for Charging Cinders, and for permitting the Importation of Pearl Ashes, and for preventing Abuses in the Brewing of Beer and Ale, and Frauds in Importation of Tobacco, 10 & 11 W. 3.
- THE Fund Act, 8 & 9 W. 3. shall not extend to charge single Brandies Imported, with the Duty of 2 s. per Gallon, or double Brandy with the Duty of 4 s. per Gallon, from the Commencement, or during the continuance of 4 & 5 W. & M. for certain Additional Impositions, &c. p 356
- Cinders made of Pit Coal (for four years, from 15 May, 1699) Shipped or water-born, in order to be Shipped in England, Wales or Berwick, or brought into the same, shall pay 5 s. per Chalder at the Port or Place of Importation or Landing, to be Collected by such Rules and Methods as prescribed by the Act for Granting to his Majesty several Duties on Coals and Culm. 9 & 10 W. 3. p. 356, 357
- From and after 29 Sept. 1700. no Tobacco shall be imported into England, [Page 224]Wales or Berwick, from his Majesties Plantations on the Continent of America, nor Shipped in any of the said Plantations, in order to be so Imported, otherwise than in Cask, Chest, or Case only; each Cask, Chest, or Case whereof, shall contain Two hundred weight of nete Tobacco at least, and each Hundred thereof shall contain One hundred and twelve pounds, on Forfeiture of the Tobacco: And Person offending shall forfeit 6 d. for every pound weight, Two Thirds to the King, and the other Third to the Seizer. p. 357
- Proviso, That such small Quantities as shall be necessary for the Ships Companies smoking in the Voyage, shall not be deemed or construed any Breach of this Act. p. 357, 358
- Any Person may from and after 10 May, 1699. Import into England, Wales or Berwick, from Germany Pearl Ashes, being the Product of Germany, paying his Majesty his Customs and Duties as Pot Ashes. p. 359
- Whale Fins taken and caught by the People and Inhabitants of New-England, New-York and Pensilvania, or any other his Majesties Plantations and Colonies in America, and Imported from thence, shall pay the like Duties as Whale Fins caught and Imported in and by Ships belonging to the Greenland company.
By An Act for the more full and effectual charging of the Duties upon Rock Salt, 10 & 11 W. 3.
- IT is Enacted, That for all Rock Salt, Salt Rock, and Refined Salt made from Rock Salt or Salt Rock, exported into Parts beyond the Seas by any person whatsoever, there shall be allowed and paid for every Bushel, whereof the Duties shall have been charged and paid, after the Rate of 75 pounds weight to the Bushel, and for every Bushel of Refined Salt made from Rock Salt or Salt Rock, whereof the Duties shall have been charged and paid or allow'd, after the Rate of 56 pounds to the Bushel, the Duties which shall have been paid for every such Bushel of Rock Salt, Salt Rock or Refined Salt, so exported, to the Exporter, by the Officer appointed to Collect the Duties on Salt in the Port from whence it shall be exported, within two Days after Demand thereof, on a Debenture to be prepared by the Collector of the Customs of the Port, and verified by the Searcher in such Port, as to the Quantity of such Rock Salt, Salt Rock or Refined Salt actually Shipped, the Exporter or his Agent first making Oath before the Principal Officer of the Port before the Debenture be allowed, That the Duties for the Rock Salt, Salt Rock or Refined Salt, in such Debenture mentioned, were first actually paid; and that such Rock Salt, Salt Rock or Refined Salt, is really [Page 226]Exported or Shipped to be Exported to Parts beyond the Seas, and not intended to be relanded in England, Wales or Berwick: For which Debenture no Fee or Reward shall be given. p. 373, 374
- Officer not having sufficient Money in his Hands to pay the said Debenture, upon Certificate thereof, the Principal Commissioners of Excise shall be chargeable with the said Payment. p. 374
- Officer neglecting or refusing to pay the said Money, or to give such Certificate, forfeits double the Sum to the Party grieved. p. 375
- After 15 May, 1699. Such Salt Shipped for Ireland, or any other place, or to be unladen in any Port of England, shall be weighed or tendered to be weighed by Officer of Excise there, on Forfeiture of the Salt and 10 s. per Bushel. p. 377
- Officer to certifie the weight gratis, on Penalty of 5 l. p. 378
- Refusing to Weigh or Certifie, the Owner may Ship the Salt without incurring any Penalty. ibid.
- At the Unlading Port, may go on Board and demand Certificate; and if the Salt be found to be more in weight than contained in the Certificate, the Surplusage shall be forefeited. ibid.
- Master refusing to produce Certificate, Officer may seize, and detain the Salt. And if Certificate be not produced in four days after, such Salt so seized shall be forfeited. p. 379
By An Act for making Billingsgate a Free Market for Sale of Fish, 10 & 11 W. 3.
- IT is Enacted, That, for the better Encouragement of the Fishery of this Kingdom, from and after 10 May, 1699. no Fish (except Stock Fish and Live Eels) taken or caught by any Foreigners, Aliens to this Kingdom (except Protestant Strangers, Inhabiting within this Kingdom) shall be Imported in any Foreign Ship, Vessel or Bottom, not being wholly English Property, and uttered, sold or exposed to Sale in this Kingdom, under the pain of Forfeiture of such Ship, &c. with the Tackle thereto belonging, and of all such Fish so Imported and sold contrary to this Act; one Moiety to the Poor of the Parish where the same shall be so found, or seized, the other to the Seizer. p. 402
- But not to extend to prohibit the Importation of Anchovies, Sturgeon, Botargo or Cavear. p. 403
- Nor to take away an ancient Duty of Cod and Ling payable to the Kings of this Realm, for the Service of their Household, by Merchants trading to Westmoney and Iseland. ibid.
By An Act to Encourage the Trade to Newfoundland, 10 & 11 W. 3.
- THat whereas the Trade of and Fishing at Newfoundland, is a beneficial Trade to this Kingdom, It is Enacted, That from henceforth it shall be lawful for all his Majesties Subjects residing in this Kingdom of England or the Dominions thereunto belonging, to have, use and enjoy the Free Trade and Traffick and Art of Merchandize and Fishery to and from Newfoundland, or any the Rivers, Lakes, Creeks, Harbours or Roads there, or Islands adjacent thereto, as fully and freely as at any time heretofore hath been used or enjoyed there by any of the Subjects of his Majesties Royal Predecessors. p. 407
- And that no Alien or Stranger whatsoever, not residing in England, Wales or Berwick, shall at any time hereafter use any sort of Trade or Fishing whatsoever in Newfoundland, or in any of the said Islands or Places above-mentioned. p. 408
- That from and after 25 March, 1700. No Ballast, Prest-Stones, or any thing else hurtful, shall be thrown out of any Ship, &c. to the prejudice of the Harbours, but shall be carryed on Shore, and laid where they may do no Annoyance. ibid.
- No person shall at any time destroy, or cause any wilful Damage to be done to any Stage, Cook-Room, Flakes, Spikes, Nails, or any other thing whatsoever [Page 229]thereto belonging, as he shall fall into at his coming into, or at his deparparture from the said Country, or to the Stages, &c. of any other Person. p. 409
- Every Fishing Ship from England, Wales or Berwick, that first enters any Harbour or Creek in Newfoundland, in behalf of Ship, shall be Admiral; the Master of every Second Fishing Ship shall be Vice-Admiral; and the Master of every Third Fishing Ship next coming, shall be Rere-Admiral of such Harbour, during that Fishing Season; and the Master of every Fishing Ship there, shall content himself with such Beach or Flakes only as he shall need, with an overplus only to the Admiral for the use of one Boat more than he needs, as a Priviledge for his first coming. p. 410
- Persons possessed of several Places in several Harbours, shall in 48 hours after demand made by after-comers, declare such place as he or they shall choose to abide in for that Fishing Season. p. 411
- If any Difference arise, the Admirals or any two of them may proportion the place to the several Ships, according to the Number of Boats which each Ship shall keep. p. 412
- Inhabitants in Newfoundland, or other Persons, that since the year 1685. have taken, seized, or detained any Stages, Cook-Rooms, Beaches, or other places which before that time belonged to Fishing Ships, shall on or before 25 March, 1700. relinquish, quit, and leave the same to the Publick Use of the Fishing Ships arriving there, nor shall at any time after the said 25 March, seize, take up, or possess any of the Stages, &c. [Page 230]which at any time since the year 1685 did, or at any time hereafter shall belong to Fishing Ships, before the arrival of such Ships, and that they be provided for. p. 413
- Provided, That such Persons as have since the Year 1685. built, cut out, or made, or that hereafter shall build, cut out, or make any Houses, Stages, Cook-Rooms, Trainfatts or other Conveniencies for Fishing there, that did not belong to Fishing Ships since 1685. shall have and enjoy the same to their own use. p. 414
- Every person that shall go over with three Servants to Newfoundland, to keep Boats on a Fishing Voyage commonly called By-Boat-Keepers, shall not meddle with any House, Stage, &c. that did belong to Fishing Ships since 1685. or shall be cut out or made by Ships after 25 March, 1700. ibid.
- Every Master of a By-Boat or By-Boats, shall carry with him at least two Fresh Men in six, viz. one Man that hath made no more than one Voyage, and one Man who hath never been at Sea before. ibid.
- Every Inhabitant shall be obliged to employ two such Fresh Men for every Boat kept by them. p 415
- All Masters of Fishing Ships shall carry with them in their Ships Company, at least one such Fresh Man that never was at Sea before, in every Five Men they carry. ibid.
- The Master of each such By-Boat, and each such Fishing Ship, shall make Oath before the Collector or other Principal Officer of the Customs of the Port from [Page 231]whence they sail, that they have such fresh Men as this Act directs; and the said Officer is impowered and required to Administer the said Oath to the said Masters of Ships and By-Boats, and to give a Certificate thereof gratis. p. 415
- No person shall take to his own use the Boats, Trainfats, &c. of other person without consent. p. 415, 416
- Shall not Rinde the Trees upon any occasion whatsoever; nor do any destruction to the Woods there, except only for necessary Fuel for the Ships and Inhabitants, and for the Building and necessary Repairs of Houses, &c. p. 416
- Nor do any Annoyance or Hindrance to the haling of Saines in the accustomed Baiting places, nor steal out of the Boats or Nets of other persons. p 417
- Persons guilty of Felony or other Capital Crimes committed in or upon the Land in Newfoundland, or Islands there, may be Tryed in any County of England by the Kings Commission of Oyer and Terminer, &c. according to the Laws of this Land. ibid.
- Admirals in every Harbour in Newfoundland, are to see the Rules and Orders in this Act, concerning the Regulations of the Fishery there, duly put in execution, and to keep a Journal, and at their Return deliver a true Copy under their Hands to his Majesties most Honourable Privy Council. In case Differences arise between the Masters of Fishing Ships and the Inhabitants, as to the Property of Fishing Rooms, Stages, &c. it shall be determined by the Fishing Admirals. p. 418
- [Page]If any person think himself agrieved and shall appeal to the Commanders of his Majesties Ships appointed as Convoy to Newfoundland, the Commander is impowered to determine the same. p. 419
- All and every the Inhabitants of Newfoundland, and Islands adjacent, shall strictly and Decently observe every Lords Day, commonly called Sunday, and none of them shall keep open any Tavern, Alehouse, or Publick Place of Entertainment on the said day. p 420
- It is by the said Act Declared and Enacted, That all Whale Fins, Oyl and Blubber taken and Imported by the Ships of the Company of Merchants of London Trading to Greenland, were not, nor are intended to be charged or made lyable to the Duty of 12 pence for every 20 s. value of Goods Imported, charged by 8 & 9 W. 3. and 9 & 10 W. 3. for granting a Further Subsidy, &c. But that the Whale Fins, Oyl and Blubber, taken and Imported as aforesaid; and also all the Whale Fins, Oyl and Blubber of English Fishing taken in the Seas of Newfoundland, or any of the Seas belonging to any of his Majesties Plantations or Colonies, and Imported into this Kingdom by any of his Majesties Subjects in English Shipping, were and are hereby declared to be free of the said Duties, as all Fish of English taking, the aforesaid Acts or any thing, therein contained to the contrary in any wise notwithstanding. p. 421