AN ORDER AND DECLARATION Of His HIGHNES and His Council, for Collecting the EXCISE in IRELAND.
WHereas by an Ordinance of His Highness the Lord Protector and His Council, of the three and twentieth of June last, Entituled, An Ordiance for the further encouragement of the Adventurers for Lands in Ireland, and of the Souldiers and other Planters there, It is, among other things, [Page 46]Ordained, That the same Custome, Subsidy and Impost which was then payable in England, for any Commodities, Goods or Merchandizes imported from, or exported into forein parts, and the same Excise payable upon the Consumption or use of any Commodity in England, and no other, should be from thenceforth imposed, collected, levyed and payd in Ireland, according to the respective Books of Rates for the Custom and Excise in England, payd by Englishmen, as the same then were, or thereafter should be setled or altered by Act of Parliament. And whereas in pursuance of the Twenty seventh Acticle of the Government of the Common-wealth of England, Scotland, and Ireland, It was on the second of September last, agreed and declared, by his Highness the Lord Protector and His Council, That the Revenue by the said Article to be raysed for the maintenance of the Forces and Ships, for the safety of this Common-wealth, in the said Article mentioned, should be raised (amongst other things) by the Duty of Excise and New Impost, The Rates whereof were before the said Agreement and Declaration settled, as herein is hereafter expressed; To the end the same Duty of Excise may be duly collected, levyed, and paid in Ireland, and the Rates and proportions duly observed therein according to the said Ordinance, His Highness the Lord Protector, by and with the advice and consent of His Council, doth Order and Declare, That the several Rates and Charges hereafter set down, and every of them, and none other, in [Page 47]the Duty of Excise, shall be layd and imposed, and shall be Levied, Demanded, Collected, Received, Recovered, and paid, in, and through out Ireland, upon all Merchandizes and Manufactures, Native and Forein, being the same which at the time of the making of the said Ordinance were paid in England, and are still continued until the same shall be altered by Act of Parliament, That is to say.
| l. | s. | d. | |
| For every Barrel of Beer or Ale, of above six shillings the Barrel, brewed by the common Brewer, or by any other person, or persons, who shall sel or Tapp out Beer or Ale, publickly, or privately, to be paid by the said Brewer, or such other person, or persons, respectively. two shillings.— | 0 | 2 | 0 |
| For every Barrel of six shillings Beer or Ale, or above four shillings the Barrel, brewd by the common Brewer, or by any other person, or persons, who shall sel or Tap out such Beer or Ale, publickly, or privately, to be payd by the said Brewer, or such other person, or persons as aforesaid respectively six pence.— | 0 | 0 | 6 |
And so proportionably for a greater or lesser quantity of Beer or Ale above four shillings the Barrel.
| l. | s. | d. | |
| Allum Irish, the hundred weight, containing one hundred and twelve pounds, to be paid by the Maker three pence— | 0 | 0 | 3 |
| Coperase Irish, the hundred Weight, containing one hundred and twelve pounds, to be paid by the Maker three pence— | 0 | 0 | 3 |
| Hops Irish, the hundred weight, to be paid by the Planter, two shillings— | 0 | 2 | 0 |
| Saffron Irish, for every twenty shillings value, to be paid by the Planter one shilling— | 0 | 1 | 0 |
| Tin, for every twenty shillings value, to be paid by the Buyer, one shilling— | 0 | 1 | 0 |
| Iron Irish, for every hundred weight, containing one hundred & twelv pounds, to be paid by the Maker six pence— | 0 | 0 | 6 |
| For all Aqua Vitae or Strong Waters, made or distilled within Ireland, whether of Forein or Domestick Spirits, or Materials, to be sold, upon every Gallon to be paid by the first Maker, or Seller thereof, respectively two pence— | 0 | 0 | 2 |
| For every Barrel of Sope made within Ireland, of what sort soever, to be paid by the Maker, and so proportionally for hard Sope, or soft Sope, four shillings— | 0 | 4 | 0 |
| For every Ounce Troy of Silver or Gold prepared, melted down or disgrossed for Wyer, to be paid at the Bar where the same shall be disgrossed, two pence— | 0 | 0 | 2 |
| For every pound weight, containing sixteen Ounces, Averdupois, of any Copper or other Mettal that shall be prepared, made fit, or disgrossed, to be paid at the Bar where the same shallbe disgrossed, one shilling— | 0 | 1 | 0 |
| For all Linseed Oyl, Whale Oyl, Blubber Oyl, Rape Oyl, Pilchard Oyl, and all other Oyles, made within Ireland, upon every Tun, to be paid by the Maker six shillings per Tun— | 0 | 6 | 0 |
| For every Fother of Lead, containing two thousand pounds weight, at one hundred and twelve pounds to the hundred, to be paid by the Maker or Smelter six shillings eight pence— | 0 | 6 | 8 |
| For all Salt made, or to be made within Ireland, which is or shall be shipped, or conveyed by water, to be paid by the first Buyer of such Salt, at the place of Landing or unlading thereof, upon every Gallon a half penny— | 0 | 0 | 0 ½ |
| For all other Salt made, or to be made within Ireland, and not shipped or conveyed by water, to be paid by the first buyer thereof upon the first delivering, upon every Gallon, a half-penny— | 0 | 0 | 0 ½ |
| Upon all Salt upon Salt that is made of Salt within Ireland, to be paid by the Maker thereof, upon every Gallon a farthing— | 0 | 0 | 0 [...]/ [...] |
| For all Syder and Perry, made and sold by Way of Retail, whether it be by the first Maker, or any Buyer or Receiver thereof from the first Maker, upon every Hogshead, and so for a greater or lesser measure proportionably, two shillings six pence— | 0 | 2 | 6 |
| For all Metheglyn or Mead, and such like Drinks, sold out by Retail, to be paid by the Retailer upon every Gallon, and so pro rato, one penny— | 0 | 0 | 1 |
| For all Starch, upon every twenty shillings value thereof, to be paid by the first Maker one shilling— | 0 | 1 | 0 |
| For all sorts of Glasse or Glasses, upon every twenty shillings value thereof, to be paid by the Maker one shilling— | 0 | 1 | 0 |
| FOr every pound of Tobacco, which is not of the English Plantation, as well already imported, and remaining in the hands of the Merchant or Importer, as to be imported to be paid by the first Buyer one shilling. | 0 | 1 | 0 |
| For every pound of Tobacco of the English Plantation, as well imported and remaining in the hands of the Importer, to be paid by the first Buyer three pence— | 0 | 0 | 3 |
| For every Tun of Wine, already imported, or to be imported, to be paid by the first Buyer, whether Retailer or private Consumptioner, six pounds— | 6 | 0 | 0 |
| For every Tun of Wine-Vinegar, imported, or to be imported, to be paid by the first Buyer, fourty shillings— | 2 | 0 | 0 |
| For all Spirits, imported, or to be imported, made either of French, Rhenish, or any other Wines, upon every Gallon, to be paid by the first Buyer, four pence— | 0 | 0 | 4 |
| For all Spirits, Forein or Domestick, sold instead of Aqua Vitae, or Strong Water, upon every Gallon, to be paid by the Utterer, and Seller thereof, one shilling— | 0 | 1 | 0 |
| For all Strong Waters perfectly made, imported, or to be imported, upon every Gallon, to be paid by the first Buyer, one shilling— | 0 | 1 | 0 |
| For all Beer or Ale imported, for every Barrel, to be paid by the Importer, five shillings— | 0 | 5 | 0 |
| For all Peppers, Sugars, Sugars refined, White and Brown Muscavadoes, Candy White and Brown, and all other Grocecery and Mercery Wares, wrought Silk, Silks in Gum, and ready thrown, Linnens fine and coarse, Upholstery, Haberdashery, Papers, Skins, and Leathers, upon every twenty shillings value, to be paid by the first Buyer, one shilling— | 0 | 1 | 0 |
| For all manner of Drugs, according as they are distinguished by the Book of Rates for the Customs, upon every twenty shillings value, to be paid by the first Buyer, two shillings— | 0 | 2 | 0 |
| For all forein Sope, imported, or to be imported, soft or hard, for every hundred weight therof, containing one hundred and twelve pounds, to be paid by the first Buyer, five shillings— | 0 | 5 | 0 |
| For all Saltery Wares not particularly rated in this Schedule, imported, or to be imported, upon every twenty shillings value thereof, as they or any of them shall be Sold at a price, to be paid by the first Buyer thereof, one shilling— | 0 | 1 | 0 |
| For all Hops forein, the hundred weight, containing one hundred and twelve pounds, to be paid by the first Buyer, over and above Customes, five shillings— | 0 | 5 | 0 |
| For all Hemp, Flax, Tow, Tarr, Rosin, pitch, Wax, Tallow, Cable, Cable-yarn, and all manner of Cordage, upon every twenty shillings value, to be paid by the first Buyer, six pence— | 0 | 0 | 6 |
| For all sorts of Glass, or Glasses, and all manner of earthen ware whatsoever, upon every twenty shillings value, to be paid by the first Buyer, two shillings— | 0 | 2 | 0 |
| For all manner of Woolen-Cloath, or Stuffs, or other Woolen Manufacture, imported from forein parts, for every yard measure, over and above the Rates mentioned of Customes, to be paid by the Importer, one shilling— | 0 | 1 | 0 |
| For all Raw silk, imported, or to be imported, for every twenty shillings value thereof, and so proportionably for a greater or lesser value, to be paid by the first Buyer, six pence— | 0 | 0 | 6 |
| For all forein Salt, imported, which hath not paid Excise, or to be imported, upon every Gallon, to be paid by the first Buyer, three half pence— | 0 | 0 | 1½ |
| For all Bone-Lace, imported, for every twenty shillings in value, to be paid by the first Buyer, three shillings— | 0 | 3 | |
| For all dyed silk, imported, for every twenty shillings in value, to be paid by the first Buyer, five shillings— | 0 | 5 | 0 |
| For all Silk lace, imported, for every twenty shillings in value, to be paid by the first Buyer, three shillings— | 0 | 3 | 0 |
That all other Goods and Merchandizes mentioned in the Book of Rates for the customes in England (except Bullion, Corn, Victual, Arms, Ammunition, Ordnance of Brass or Iron, and wools of sheep imported or to be imported, which are not in the said Rates of Excise, before or otherwise charged, shall hereafter pay Excise after the Rate of five pounds per Cent. to be paid by the first Buyer, from the Merchant or Importer, and the same is to be collected accordingly.
| l. | s. | d. | |
| For all other Goods and Merchandizes, imported, or to be imported, upon which no values are set, either in the said Book of Rates for Customs, nor in these present Rates for Excise, upon every twenty shillings value thereof, as they or any of them shall be sold at a price, to be paid by the first Buyer, one shilling— | 0 | 1 | 0 |
That for all Inland or forein Commodities in this Order mentioned, whether rated by the pound weight, hundred weight, Fodder, pound value, Gallon, Barrel, Tun, or other greater or lesser Measure or Weight [Page 55]whatsoever, the Excise shall be duly paid for a greater or esser quantity pro rato, according to the Rates therein appointed and prescribed respectively.
And as to the contents of a Tun of all liquid Commodities imported, It is hereby declared, That two Buts, Two Pipes, Four Hogsheads, of what sort soever, Six Teirtes, Three Punchions or Tertions, and Eight quarter Casks, shall be accounted or reckoned for a Tun, and no others; And every Cask of any liquid Commodities imported, which, if full, shall exceed a quarter Cask, shall be accounted for a Teirte, and every Cask that shall exceed a Teirte, shall be accounted for a Hogshead, and every Cask that shall exceed a Hogshead, shall be accounted a Punchion, and every Cask that shall exceed a Punchion, shall be accounted a But, or Pipe, without any pretence of undergage whatsoever.
And the Lord Deputy and Council of Ireland shall be, and are hereby Impowred and authorized, from time to time, to nominate and appoint such, and so many honest and able persons, as they shall think fit to be Commissioners for Excise, or Governours of Excise or New Impost in Ireland; as also for receiving, hearing, and determining all appeals, controversies, and differences whatsoever, which shall be made, or arise, in or about the Management, Rating, Levying, Collecting, or payment of the said Excise or New Impost in Ireland; and all and every such person or persons as shall be by vertue hereof, or as [Page 56]have been since the three and twentyeth day of Iune last, by the Lord Deputy and Council of Ireland nominated, appointed, and constituted, for all or any the purposes aforesaid, shall have, and are hereby impowred and authorized to have, exercise, and put in execution, all and every the powers and authorities, which in all, or any the matters aforesaid, or in reference unto the Imposing of Fines, Forfeitures, making of Sales, Seisures Issuing of Warrants, summoning of persons, administring of Oathes, taking of examinations, imprisoning of offenders, taking distresses, giving Discharges, granting Indempnity, imploying of Agents, appointing Sub-Commissioners, Letting to farm, or otherwise, Levying, Raising, Improving, Ordering, or Collecting the said New Impost of Excise, Have been at any time heretofore given, or appointed to be given, or granted, by vertue of any Act, Order, or Ordinance of Parliament, or of his Highness the Lord Protector, in as full and ample manner, to all intents and purposes whatsoever, as all or any the person or persons, in such Act, or Acts, Orders, or Ordinances, named, or by vertue of any of them appointed, did or might have done, executed, and performed.
Provided alwaies, that if in the manner of appointing any Commissioners, or Sub-Commissioners of Excise, or in respect of the extent of power to them, or any of them, given, it shall seem necessary to the said Lord Deputy and Council to vary from the ordinary way of proceeding, because of the different [Page 57]condition of Affairs in Ireland, from other parts of this Common-wealth, That then and in such Cases the said Lord Deputy and Council may differ from the usual way of proceedings, or restrain any part of the powers given to such Commissioners or Sub-Commissioners, as they shall see most expedient and effectual for the regulating, and due management of the said Excise or New Impost.
And the said Lord Deputy and Councill are hereby authorized, to make such allowance of incident charges, as also such yearly Salary, by way of poundage or otherwise, to such Governours, Commissioners, and Officers of Excise, appointed, or to be appointed, as they shall think fit.