to serve in his Majefty's navy at the faid port of do, by this our inftrument, certify the fame to be in discharge of the feveral fhips or veffels belonging to the faid port Callings. of In purfuance of an act, paffed in the thirty-fifth year of his prefent Majefty's reign, intituled, [Here fet forth the title of the act], we the underwritten, being of the commiffioners acting under the authority of the faid act, do certify, that the perfon herein after described hath voluntarily agreed to enter into his Majesty's navy. And do further certify, That the amount of the bounty fettled by us to be given to the perfon before defcribed is of lawful money of Great Britain; [and if any jum . is to be paid to him on inrolment, add as follows] and we do hereby direct, that the sum of thereof, fhall be paid to the faid part [or, to the wife, child, father, or mother, at his request] at the ‹ time 'time of his inrolment, for which fum we have directed our • Dated this day of } Commiffioners, &c.' CA P. X. As a for granting to his Majefty additional duties of excife on foreign wine and fweets.[March 16, 1795] Moft gracious Sovereign, WE, your Majefty's most dutiful and loyal fubjects the Preamble. commons of Great Britain in parliament aflembled, towards raifing the neceffary fupplies to defray your Majefty's publick expences, and making fuch permanent addition to the publick revenue as fhall be adequate to the increafed charges occafioned by any loan to be raised, or stock to be created, by virtue of any act or acts for that purpose to be paffed in this feffion of parliament, have freely and voluntarily refolved to give and grant unto your Majefty the feveral additional rates and duties herein-after refpectively mentioned; and do therefore moft humbly befeech your Majefty that it may be enacted; and be it enacted by the King's most excellent majefty, by and with the advice and confent of the lords fpiritual and temporal, and commons, in this prefent parliament aflembled, and by the authority of the fame, That there fhall be raised, levied, collected, and The following paid unto and for the use of his Majefty, his heirs and fucceffors, additional dufor and in respect of the feveral matters and things herein-after to be paid in mentioned, over and above all duties already impofed for or in Great Britain. refpect thereof, by any act or acts of parliament, the further duties of excife herein-after mentioned; that is to fay, For ties of excife which all the and for wine every tun of French wine imported into Great Britain, and For French fo in proportion for any greater or lefs quantity, and for which all the wine, for duties payable thereon fhall not be paid on or before the twenty- duties were third day of February one thoufand feven hundred and ninety- not paid by fire, to be paid by the importer thereof, a duty of thirty pounds: Feb. 23, 1795, For every tun of Portugal and Madeira wine, and wine of the 30l. per tun; produce of Spain, or of any of the dominions of the king of Spain, of all other and wine of all other forts imported into Great Britain, and fo in fortsimported, proportion for any greater or lefs quantity, and for which all the 20l. per tun. duties payable thereon fhall not be paid on or before the faid twenty-third day of February one thousand feven hundred and ninety-five, to be paid by the importer thereof, a duty of twenty pounds: ftock, on the For every tun of French wine, and fo in proportion for any For French greater or lefs quantity, which shall have been found on the first wine found in actual furvey by the proper officer of excife, after the faid twenty-firft furvey, 3 third after Feb. 23, third day of February one thousand seven hundred and ninety-five, 1795, 30l. per in the ftock, cuftody, or poffeffion, of any dealer or dealers in, or feller or fellers of foreign wine, to be paid by fuch dealer or dealers, or feller or fellers, a duty of thirty pounds: tun; and for wine of all other For every tun of Portugal and Madeira wine, and wine of the produce of Spain, or of any of the dominions of the king of Spain, forts fo found, and wine of all other forts, and fo in proportion for any greater or lefs quantity, which fhall have been found on the first actual furvey by the proper officer of excife, after the faid twenty-third day of February one thousand seven hundred and ninety-five, in the ftock, cuftody, or poffeffion of any dealer or dealers in, or feller or fellers of foreign wine, to be paid by such dealer or dealers, or feller or fellers, a duty of twenty pounds : For every barrel of sweets made in Great For every barrel of liquor which thall be made in Great Bri tain for fale, by infufion, fermentation, or otherwise, from fruit Britain for fale, or fugar, or from fruit or fugar mixed with any other ingredients 118. 7d. 19. or materials whatfoever, commonly called Sweets, or called or dif tinguished by the name of Made Wines, and fo in proportion for any greater or lefs quantity, to be paid by the maker thereof, a duty of eleven fhillings and fevenpence farthing. Duties to be nagement of the commif II. And be it further enacted by the authority aforefaid, That under the ma- fuch of the duties by this act impofed, as fhall arife in that part of Great Britain called England, fhall be under the management of the commiffioners of excife in England for the time being; and fuch thereof as shall arife in that part of Great Britain called Scotland, fhall be under the management of the commiffioners of excife in Scotland for the time being. fioners of excife. How wine fhall be efti III. And be it further enacted by the authority aforefaid, That found in stock in eftimating the faid additional duties hereby impofed on foreign mated, and wine, as being found upon fuch actual furvey as aforefaid, in the how the duties ftock, cuftody, or poffeffion, of any dealer or dealers in, or feller thereon fhall or fellers of foreign wine, after the faid twenty-third day of Febe paid. bruary one thoufand feven hundred and ninety-five, which shall be in bottles, five reputed quart bottles fhall be reckoned to the gallon, and two hundred and fifty-two of fuch gallons to the tun; and the faid additional duties payable on foreign wine, as being in the stock, cuftody, or poffeffion of fuch dealer or dealers in, or feller or fellers of foreign wine as aforefaid, fhall be paid in manner following; that is to fay, one fourth part thereof on the third day of April one thousand feven hundred and ninetyfive; one other fourth part thereof on the third day of July one thousand seven hundred and ninety-five; one other fourth part hereof on the feventh day of October one thousand feven hundred and ninety-five; and the remaining fourth part thereof on the fecond day of January one thousand feven hundred and ninety-fix. for which the Act not to ex- IV. Provided always, and be it further enacted, That nothing tend to flock in this act contained thall extend, or be conftrued to extend, to additional du- charge with any duty by virtue of this act, any foreign wine in ty fhall have the flock, cuftody, or poffeffion, of any dealer or dealers in, or been paid on feller or fellers of, foreign wine, for which the additional duty by ftock does not this act impofed fhall have been paid on importation thereof; nor importation, any foreign wine in the ftock, cuftody, or poffeffion, of any dealer nor where the or dealers in, feller or fellers of, foreign wine, unless fuch dealer exceed 252 or dealers, or feller or fellers, fhall have in his, her, or their gallons. ftock, cuftody, or poffeffion, on fuch actual furvey as aforesaid, after the faid twenty-third day of February one thousand feven hundred and ninety-five, a quantity or quantities of fuch foreign wine exceeding two hundred and fifty two gallons, reckoning five reputed quart bottles to a gallon for all fuch wine as fhall be in bottles. V. And whereas by the herein-before recited act of the thirty-third year of the reign of his prefent Majefty, a drawback of the whole amount of the duties of customs and excife paid on the importation of wines into Great Britain is allowed on any fort of wine intended for the ufe of admirals, captains, or other commiffioned officers employed in his Majefty's fervice, for their actual consumption on board fuch of his Majesty's fhips as they fhall ferve in, yearly and every year, in the proportions therein mentioned, and under the rules, regulations, reftrictions, penalties, and forfeitures, contained in the faid recited act; and it is among other things provided that the faid drawback shall not be allowed upon any wines but fuch as fhall be delivered into the charge of the collectors and comptrollers of his Majesty's customs at certain ports therein enumerated and whereas it is expedient that the drawback fould be allowed, pursuant to the faid recited act, upon any wines which may be delivered into the charge of the collector and comptroller of his Majefty's customs at the port of Dartmouth alfo, in the fame manner as at any of the ports particularly mentioned in the faid at: be it therefore enacted by the authority aforefaid, That every 33 Geo. 3. c. claufe, matter, and thing, in the faid recited act relating to the 48. allowing a allowance of the drawback on wines in any of the ports therein drawback of enumerated, fhall be, and the fame is hereby extended to the ufed on board port of Dartmouth; and all the rules, regulations, reftrictions, the navy, to penalties, and forfeitures, of the faid recited act fhall, and the extend to the fame are hereby declared to apply accordingly, the fame as if all port of Dartthe claufes, powers, directions, and authorities were particularly repeated and re-enacted in the body of this prefent act. duties onwines mouth. lowed on fo VI. Provided always, and be it further enacted by the authority aforefaid, That a drawback of the whole duties on foreign wine Drawback of imposed by this act fhall be aliowed on any fort of fuch foreign the whole duwine intended for the use of admirals, captains, or other com- ties to be almiffioned officers, employed in his Majefty's fervice, for their ac- reign wine, for tual confumption on board fuch of his Majefty's fhips as they the confumpfhall respectively serve in, in like manner, and under the like pro- tion of officers vifions, conditions, and reftrictions, as a drawback of the former on board the duties paid on the importation of wines into Great Britain are di- ble to 33 Geo. rected to be allowed by an act, paffed in the thirty-third year of 3. c. 48. the reign of his prefent Majefty, intituled, An act to allow the drawback of the duties of cuftoms and excife upon wines confumed by admirals, captains, and other commissioned officers, on board ships of navy, agreea. war in actual fervice; and to allow fuch fhips to be fupplied with tobacco duty-free. VII. And whereas contracts may have been made for the fale af wine before the first actual furvey taken by the officer of excife after the twenty-third day of February one thousand feven hundred and ninety-five, or wines may kave been fold fubfequent to fuch furvey; be For wine con- it therefore enacted by the authority aforefaid, That in all cafes tracted to be where any wine whereon the respective duties by this act impofed fold, the addi- fhall be charged, fhall have been or fhall be delivered in pu.futional duty may be added ance o ffuch contracts or fales, it fhall be lawful for the dealer or to the price. dealers in fuch foreign wine, delivering the fame, to charge fo much money as fhall be equivalent to the duties by this act impofed in refpect thereof, in addition to the price of fuch wine; and fuch dealer or dealers fhall be entitled 'by virtue of this act to demand and be paid the fame accordingly. warehoufe for VIII. And be it further enacted by the authority aforefaid, For prize wine That all wine taken and condemned as prize, and fold by the taken out of captors or their agents, and taken out of any warehouse wherein honie con- the fame fhall have been fecured, to be confumed in this kingdom, fumption, the in purfuance of an act, paffed in the thirty-third year of the reign additional du of his prefent Majefty, intituled, An act for the relief of the capty to be paid. tors of prizes with respect to the bringing and landing certain prize .goods in this kingdom, fhall be fubject and liable to the additional duty by this act impofed for or in refpect of wine imported; and fuch additional duty fhall be paid and payable by such persons, and in fuch manner as the former duties by the faid act of the thirtythird year aforesaid impofed, are payable by law. Duties to be carried to the confolidated fund. Duties to be applied in defraying any increased Joan of this IX And be it further enacted by the authority aforefaid, That all the monies from time to time arifing by the several new and additional rates and duties by this act impofed as aforefaid, (the neceffary charges of raifing and accounting for the fame refpectively excepted), fhall from time to time be paid into the receipt of his Majesty's exchequer at Westminster, and the faid money fo paid in as aforefaid fhall be carried to and made part of the confolidated fund. X. Provided always, and be it further enacted, That the monies to arise from the faid duties, or fo much thereof as shall be sufficient, fhall be deemed an addition made to the revenue, for the charge occa- purpofe of defraying the increafed charge occafioned by any loan to fioned by any be made, or flock to be created, by virtue of any act or acts to be feffion, and paffed in this feffion of parliament, and that the faid monies, during for fo years to the space of ten years next enfuing, fhall continue to be paid into be kept lepa the faid receipt of his Majefty's exchequer, diftinctly and apart Fate from from all other branches of the publick revenue; and that there other monies. fhall be provided and kept in the office of the auditor of the faid receipt, during the faid period of ten years, a book or books, in which all the monies arifing from the faid duties paid into the faid receipt by virtue of this act, fhall, together with the monies arifing from any other duties granted in this feffion of parliament, for the purpofe of detraying fuch increafed charge as aforefaid, be entered, feparate and apart from all other monies paid or payable his Majefty, his heirs or fucceffors, upon any account whatever. XI. And |