intituled, An act for granting to his Majesty a further subsidy of 8 W. 3. C. 24. tunnage and poundage upon merchandize imported, for the term of two years and three quarters, and an additional land tax for one year, for carrying on the war against France, is was provided, That nothing in the faid act of the seventh year of his faid late Majesty's reign should charge any merchandizes of the growth of France, which should be bona fide feized or taken, and condemned as prize, with any further or other duties than what they were or ought to have been charged withal, before the making of the act last mentioned; and her Majesty by her royal proclamation, bearing date the first day of June, in the first year of her reign, for the encouragement of her ships of war and privateers, hath been pleased to fubject all French wines (amongst other things) taken and condemned as lawful prize, to the payment of the duties and customs payable by law, other than the faid duty of five and twenty pounds per tun: now her Majesty's faid dutiful and loyal fubjects the commons of England, in parliament assembled, being defirous to encourage the trade to Portugal, and also to raise monies for carrying on the present war, and other her Majesty's occafions, do further grant to her Majesty the additional duty, herein after-mentioned, upon all French wines to be taken and condemned, or adjudged as lawful prize; and do beseech your Majesty that it may be enacted: and be it enacted by the authority aforesaid, That for every tun of any wines of the growth or product of France, or of any dominions under the French King, feized or French wine taken, or to be seized or taken by any her Majesty's ships, or taken as prize by any privateers, or otherwite, and which at any time or times, to pay 151. per tun, beside during the term of three years above-mentioned, thall be con- the former demned or adjudged as lawful prize, there shall be paid to her duties. Majesty the sum of fifteen pounds of lawful English money, over and above the duties already charged thereupon, without deduction, and so proportionably for a greater or lesser quantity; the same to be raised, levied, collected, and paid to her How to be Majesty's ufe, by such ways and means, and under fuch penal- raifed, &c. ties and forfeitures, and in fuch manner and form, as the fubfidy of wines by this act granted is to be raised, levied, collected, and paid, or by deducting the fame out of the proceed of the respective prizes, as the other duties of the fame wines are directed by the said proclamation to be deducted.

VI. And whereas feveral goods, wares, and merchandizes of the growth, product, or manufacture of the East Indies or China, or of other parts within the limits of the charters granted to the compаnies, and other traders who are allowed to trade to the East Indies, are not particularly rated in the book of rates established by law, but are by feveral laws and statutes now in force charged, upon the importation thereof, with feveral duties to be paid according to the values of the said goods, wares, and merchandizes respectively: now for the better securing such duties, and afcertaining the values, according to which such duties shall be paid for the future, it is hereby further enacted by the authority aforesaid, That from and after the faid eighth day of March, one thousand seven hundred

D 2

Unrated goods hundred and three, upon the importation of any such unrated of East India goods, wares, and merchandizes, of the growth, product, or and China, to be entered in manufacture of the East Indies, China, or other the parts with

the customhouse.

C. 7.

Importer to give security for paying the duties, &c.

in the limits aforesaid, now liable to pay duties ad valorem, as aforesaid, by any act or acts of parliament already made in that See 11 Geo.1. behalf, during the continuance of the fame act and acts of parliament, or any of them, an entry or entries thereof shall be made in the custom-house, where such goods, wares, or merchandizes shall be imported, and before the landing thereof, the importer or importers of the same shall give security by bond, with two or more fufficient sureties (which the commissioners or proper officers of the customs are hereby impowered to take) for payment of the faid duties, according to the real values of (except coffee) the said goods, to be ascertained according to this act (except coffee, the duties whereof are to be regulated according to the and for expof- former acts concerning the same) as foon as the faid goods shall ing them to be fold; and also for expofing the goods, so imported to sale, fale, &c. openly and fairly by way of auction, or by inch of candle, within the city of London, within the time of twelve months after the importation thereof.

How such goods shall be valued,

and what deductions and

allowances made.

VII. And it is hereby enacted and declared, That the value of fuch goods, according to which the said duties are to be paid (except coffee, as aforesaid) shall be reckoned according to the gross price at which such goods shall be so sold, making fuch allowances only out of the fame as are herein after mentioned ; that is to say, it is hereby enacted, That out of the values of the faid goods fso to be ascertained by the price at the candle, as aforesaid, there shall be a deduction and allowance made of so much as the net duties, payable to her Majesty for the fame goods respectively, do amount unto (except the duty of five pounds per centum, payable to the Queen for the use of the faid companies) and so much as the respective companies, or traders aforesaid, shall bona fide allow for prompt payment to the perfons who at such sales shall buy the faid goods at time: and also upon the whole values of the said goods so to be ascertained by the price at the candle, there shall be deducted and allowed fix pounds for every hundred pounds to the said companies and traders respectively, for their charges in keeping the faid goods, from the time such goods are imported till the fale by the candle, and in that proportion for a greater or lesser value.

VIII. And be it further enacted by the authority aforesaid, Such unrated That in case any such unrated goods of the growth, product, or goods landed manufacture of the East Indies, China, or other the parts within

Before due entry, &c.

the limits aforesaid, shall be landed or put on shore out of any ship or vessel, before due entry thereof be made at the customhouse in the port or place where the same shall be imported, and the said duties shall be fecured, as aforesaid, or without a warrant for the landing or delivering the fame, first signed by the commiffioners, collectors, or other proper officer or officers of the customs respectively, that all fuch imported goods as shall be so landed and put on shore, or taken out of any ship or vefsel, contrary to the true meaning hereof, or the value of the fame, shall be forfeited, and shall and may be seized or recover- to be forfeited, ed of the importer or proprietor thereof (to wit) two thirds of &c. the fame to the use of her Majesty, her heirs and successors (the or they bearing the charge of the prosecution) and the other third part to the use of such perfson or persons as will seize, inform, or fue for the same, or the value thereof, by action, bill, fuit, or information, wherein no essoin, protection, or wager of law shall be allowed: nevertheless the said duties so to be Duties how to paid upon the values so ascertained of the said unrated goods, be applied. wares, and merchandizes (except the necessary charges of raising, collecting, and answering the same) shall be applied and difposed to the fame uses and purposes to which the respective duties upon the same goods, payable in any other manner by any former act or acts, were appropriated or applicable.

acts.

IX. Provided always, and it is hereby enacted, That in all The like cafes where by the said former acts concerning the said duties drawbacks as of unrated goods, or any of them, any drawbacks or allowances by former were to be made of all or any part of the duties, upon the exportation thereof within the respective time or times thereby limited, there shall be the like drawbacks or allowances made of or out of the duties of the same goods, to be ascertained by this act.

X. Provided also, That nothing in this act shall extend, or be construed to extend to charge any goods or merchandize, chargeable by this act, imported into any port of this kingdom before the first day of March, one thousand seven hundred and three.

on tobacco.

XI. Provided also, and be it enacted, That all persons im- Nine months porting any tobacco, hereby charged with any the duties afore- given for payfaid, shall have nine months time, from the entry of the to- ing the duties bacco inwards, for payment of the duty hereby imposed upon the same, giving bond, with fufficient sureties, to her Majesty 6 per cent. for payment thereof at the end of the faid nine months, as in difcount on like cafes is usual; and in case of prompt payment the import- ment. er shall have a discount after the rate of fix pounds per centum per

annum.

prompt pay

XII. And for the encouragement of the iron manufacture of this kingdom; be it further enacted by the authority aforesaid, No drawback That from and after the eighth day of March, one thousand se- on wares ven hundred and three, there shall not be allowed any draw- made of foreign wrough back, or repayment of customs, or duties, charged in this or iron, &c. any former act, upon any wares made of wrought iron or steel in foreign parts, which shall be imported into this kingdom, and afterwards exported to any of her Majesty's plantations in America; any clause in this or any former act to the contrary notwithstanding.

XIII. And whereas the time for exportation of tobacco, fugar, ginger, pepper, bugles alias beads, cast and bar iron, dying wood, all dying wares, and all drugs, by English merchants, in order to draw back, is limited to twelve months, which by experience is found to be

18 months

entry inwards

to export to

too short, and very inconvenient to trade; be it therefore enacted by the authority aforesaid, That all English merchants shall, allowed from from the faid eighth day of March, have eighteen months time from the entry inwards of all tobacco, fugar, ginger, pepper, bacco, &c. bugles alias beads, caft and bar iron, all dying wood, dying These 18 months wares, and all drugs, to export the fame: and shall have the enlarged to 3 like benefit and drawback by such exportation, as if the fame years by 7 Geo. 1. ftat. had been exported within twelve months, according to the second rule in the book of rates; the said rule or any other law or custom now in force relating thereunto notwithstanding: provided certificates be taken forth, and oath made, and all other requifites performed according to the laws now in being.

1. С. 21.

Proviso.

See & Annæ, C. 13. 1. 20.

XIV. And be it further enacted, That in all cases where the oath of merchants, importing and exporting, is by law required to obtain any drawback or allowance upon the exportation of any foreign goods, the making of fuch oath by the agent or husband of any corporation, or company trading by a joint stock, affirming the truth of the officers certificate of the entry and due payment of the duties of such foreign goods by any fuch company or corporation; and the making of fuch oath by the known servant of any merchant usually employed in the making his entries, and paying his customs, for any goods of a any company, merchant fo to be exported, shall be of the like effect as if the of merchant, said oaths were made by any particular merchant or merchants &c. fufficient. themselves.

Oath of the agent or husband of

&c. or fervant

Unrated goods XV. And for ascertaining the values of any unrated goods how to be af imported before the said eighth day of March, one thousand fecertained. ven hundred and three, from the East Indies and China, or any other parts within the limits aforesaid, by the two companies impowered to trade thither, or either of them; it is hereby further enacted, That the oath of two directors or members of the committee of the said companies shall be admitted to affirm the value of fuch goods so already imported, according to which the duties ad valorem for the fame are to be paid; any former act or acts of parliament or usage to the contrary notwithstanding.

on

XVI. And be it further enacted by the authority aforesaid, Moniesarifing That all the monies arifing by the additional fubfidy of tunnage duties, to be and poundage hereby granted, and by the faid additional duty, paid into the after the rate of fifteen pounds per tun upon all French wines Exchequer.

Loan of 300,000 1.

to be condemned as lawful prize, as aforesaid (except the neceffary charges of raising and answering the said subsidy and additional duty respectively) shall from time to time be brought and paid into the receipt of the Exchequer; and that it shall and may be lawful to and for any person and persons, natives or thereupon, foreigners, bodies politick or corporate, to lend to her Majesty at the faid receipt, upon credit of the faid subsidy of tunnage and poundage, and the faid additional duty on French wines condemned as prize, any fum or fums of money, not exceeding in the whole the fum of three hundred thousand pounds; and upon another act of this present session of parliament, intituled,

Such loans not to be taxed.

tituled, An alt for granting an aid to ber Majesty by continuing the and 650,000 1. duties upon malt, mum, cyder, and perry, for one year, any fum upon the malt or fums of money, not exceeding in the whole fix hundred and act 2 & 3 fifty thousand pounds, including all loans made thereupon; Annæ, c. 2. and that all persons who shall have lent upon the faid credits, or either of them, shall have interest for the forbearance of their respective loans by them made, or to be made, after the rate of five pounds per centum per annum, to be paid every three 51. per cent. months from the making of such loans, until satisfaction of interest. the principal fums respectively: and that no monies, so lent or to be lent, shall be rated or assessed to any tax or afsessiment whatsoever; and that every such lender shall immediately have Tallies of loan a talley of loan struck for the money by him, her, or them lent, to be struck, and an order of the fame date for repayment thereof, with fuch &c. and orders interest as aforesaid; and that all fuch orders thall be registred to be entred. in course, according to their dates (to wit) the orders for loans on the said duties on malt, mum, cyder, and perry, on a register to be kept for that act, and the orders for loans on the faid subsidy, and additional duty, by this act granted, on a di- Payment in stinct register for such loans; and all persons on the said re- course. spective registers shall be paid in course, as their orders shall stand registred; so as the person, native or foreigner, his executors, administrators, or assigns, whose order shall be first regittred, shall be accounted the person to be first paid out of the monies to come in by the faid respective duties whereupon the faid loans shall be made respectively; and he or they who shall have his or their order or orders next entred, shall be taken to be the second person to be paid, and so successively and in course; and that the faid monies to come in by the said respec- Monies liable tive duties, whereupon the faid loans thall be made respective- lenders. ly, shall be in the same order liable to the fatisfaction of the said respective persons, their executors, administrators, or affigns fuccessively, without undue preference of one before another, and not otherwise, and shall not be diverted or divertible to any other use, intent, or purpose whatsoever; and that no fee, reward, or gratuity, directly or indirectly, be demanded or taken giftring, &c. of any her Majesty's subjects, for providing or making of any fuch books or registers, or any entries, views, or fearch, in or for payment of money lent, or the interest thereof, as aforefaid, by any of her Majesty's officer or officers, their clerks or deputies, on pain of payment of treble damages to the party aggrieved, by the party offending, with full costs of fuit; or if the officer himself take or demand any fuch fee or reward, then to lose his place also; and if any undue preference of one before another shall be made, either in point of registry or payment, contrary to the true meaning of this act, by any fuch officer or officers, then the party offending shall be liable by action of debt, or on the case, to pay the value of the debt, with damages and costs, to the party grieved, and shall be forejudged of his

to fatisfy the

No fee for re

place or office : and if such preference be unduly made by any Payments to his deputy or clerk, without directions or privity of his master,

D4

be made ac

then cording to