C.II.

mons, in this present parliament affembled, and by the authority of the fame, That all and every fuch or the like duties for or upon all low wines or fpirits of the firft extraction, as by the 12 & 13 W. 3. faid act of the faid twelfth year of his faid late Majefty's reign were continued or granted until the faid twenty fifth day of March, one thousand seven hundred and fix, fhall by virtue of this act be continued from the four and twentieth day of March, one thousand seven hundred and five, until the five and twentieth day of March, one thousand seven hundred and seven.

Former duties continued to 25 March,

1707.

II. And be it further enacted by the authority aforefaid, That for every gallon of low wines, or fpirits of the first extraction, which at any time or times, during the term of five years, to commence from the faid four and twentieth day of March, one thousand seven hundred and five, fhall be made or drawn from any foreign or imported materials, or any mixture with foreign materials, there fhall be paid and payable to her Majesty, her March, 1705. heirs and fucceffors, over and above all other duties charged or chargeable thereupon, by this or any other act or acts of parliament, the fum of two pence, to be paid by the distillers or makers thereof.

From 24 of

Low wines,

&c. to pay

2d. per gallon. Farther con

tinued for 96 years by 5 Ann. c. 19. and made perpetual by 1 Geo. 1. ftat. 2. c. 12. fect. 8, and part of the aggregate fund.

Duties, &c. how to be raised.

3 & 4 Ann.

C.4.

Distillers con

view of the gager.

III. And it is hereby enacted, That all the refpective duties on low wines, or fpirits of the first extraction, by this act granted or continued, thall, during the continuance of the fame refpectively, be ascertained, fecured, raised, levied, recovered, and paid, by fuch rules and methods, and under fuch penalties and forfeitures, and subject to fuch drawbacks and allowances, and under fuch power of mitigation, as the duties upon the like commodities by the faid act of the third year of her Majesty's reign, or any law relating thereunto, are enacted or appointed to be ascertained, fecured, raised, levied, recovered, and paid respectively, and are and fhall be appropriated and applied to and for the fame ufes and purposes to which the duties upon low wines by the faid act of the third year of her Majesty's reign are appropriated, and ought to be applied.

IV. And whereas it is found by experience, That any quantity of cealing fpirits, wash made of drink brewed or made from malted corn, or from un&c. from the malted corn, will upon diftillation produce one fourth part of the fame quantity into low wines, or fpirits of the first extraction, and that fuch low wines or fpirits upon the fecond diftillation will produce three fifth parts of the quantity of the fame low wines or fpirits into proof Spirits, or fpirits of the fecond extraction; and that any quantity of wafh made of cyder or perry will produce one fifth part of the fame quantity into low wines or fpirits of the first extraction; and that the Jame low wines or fpirits, upon the fecond diftillation, will produce one half part of the quantity of the fame low wines or fpirits into proof fpirits, or fpirits of the fecond extraction: and whereas many distillers do hide and conceal great quantities of fuch low wines and spirits from the fight and view of the gager, before he can come to take an account of the fame, by means whereof her Majefty may be very much defrauded in her

count of wash,

duties on fuch low wines and proof spirits, granted by this or any other act or acts of parliament for the duties on low wines and fpirits; be it Gaugers to therefore enacted by the authority aforefaid, That from and keep an acafter the four and twentieth day of March, one thousand seven &c. hundred and five, it fhall and may be lawful to and for the gaugers and officers of excife, to keep an account of all the said feveral forts of wash, which fhall from time to time, be found by him or them in the hands of any diftiller, and upon any decrease of such wash brewed or made from malted corn, or corn unmalted, to charge fuch diftiller with fo much low wines or fpirits of the first extraction, as one fourth part of the fame wash so decreased fhall amount unto, and also with so much proof spirits, or spirits of the second extraction, as three fifth parts of the faid low wines fo charged, as aforefaid, fhall amount unto; and alfo upon any decrease of wash made from cyder or perry, to charge fuch diftiller upon whom fuch decrease thall be found, with fo much low wines or fpirits of the first extraction, as one fifth part of the fame wash fo decreased shall amount unto; and likewise with so much proof fpirits, or spirits of the fecond extraction, as one half part of the fame low wines or fpirits of the second extraction fhall amount unto; and fuch di- ftiller to pay fillers fhall pay the duties of the low wines and fpirits fo charged, the duty, &c. as by the acts relating to the faid duties on low wines and spirits, or any of them, are directed and appointed.

On decrease of wash, &c. di

V. Provided always, That nothing herein contained shall ex- Act not to leftend, or be construed to extend, to take away or leffen any of fen the power the powers or authorities heretofore given to any of the officers of officers of of excife by any law or laws now in force, touching or concerning the faid duties on low wines and spirits.

the excife.

VI. And whereas, by an act of parliament made in the ninth year 9 & 10 W. 3. of the reign of his late Majefly, King William the Third, (intitu- c. 23. led, An act for granting to his Majesty a further fubfidy of tonnage and poundage, towards raifing the yearly fum of feven hundred thousand pounds for the fervice of his Majefty's houfhold, and other ufes therein mentioned, during his Majefty's life) it is enacted, That if any perfon or perfons, natives or foreigners, bodies politick or corporate, fhall import or bring into this kingdom, dominion of Wales, or town of Berwick upon Tweed, any cut whalebone (other than in fins only) he, she, or they shall forfeit the goods, and double the value of the cut whalebone fo imported; one moiety thereof to his Majefty, his heirs and fucceffors, and one other moiety to him or them that shall feize or fue for the fame, in any of bis Majefty's courts of record; yet it is found by practice and experience, that the faid penalty is not fufficient to deter ill-defigning perfons from continuing fraudulently to import great quantities of foreign cut whalebone in Jhort lengths and fmali parcels, in diminution of her Majefty's revenue, and to the great lofs and difcouragement of the manufactures imployed in cutting of fin whalebone in this kingdom; be it enacted by the authority aforefaid, That from and after Perfons havthe faid four and twentieth day of March, one thousand seven ing cut whalehundred and five, any perfon or perfons whatsoever, trading or than in fius bone (other dealing only) found in

their cuftody after the 24th day of March, 1705, to forfeit 30l. Penalty on masters of

fhips importing fuch.

Proof where importer, &c.

cut to lie on

Perfans who

thro' mifeon ftructions of

the law on

ftampt paper, &c. have en

tred admif

fions of free

doms, &c.

on paper, &c. not duly ftampt,

dealing in whalebone, having in his, her, or their cuftody, any fuch foreign cut whalebone, (other than in fins regularly imported) fhall forfeit the fum of thirty pounds, and also be subject to the like penalties and forfeitures as the importers thereof, by the aforefaid recited act are liable unto; and also that the mafters of fuch fhips and veffels, knowingly bringing or importing any foreign cut whale-fins or whalebone, as aforefaid, hall forfeit the fum of fifty pounds; one moiety of the aforefaid penalties to her Majefty, her heirs and fucceffors, and the other moiety to fuch perfon or perfons as fhall feize and fue for the fame, in any of her Majesty's courts of record at Westminfter, wherein no effoin, protection, or wager of law, or more than one imparlance thall be allowed; and if any dispute, question or doubt shall arife, whether any cut whalebone found, feized, or received, as aforefaid, were cut in parts beyond the feas, the proof fhall be incumbent only upon the importer, claimer, owner, proprietor, or fuch perfon or perfons, in whole hands or cuftody fuch cut whale bone fhall be found respectively, and not upon the feizer, informer, or profecutor; any thing to the contrary notwithstanding.

VII. And whereas feveral perfons have, (fince the double duties upon fampt vellum, paper, and parchment commenced) been admitted to their freedoms in divers corporations, and fuch their admissions have meerly by mistake or misconstruction been entred upon paper or parchment stampt for a lefs duty than ought to have been paid for the fame : and whereas in other cafes, feveral perfons freedoms have been admitted, and their admiffion entred upon paper or parchment without any flamp at all, or any thing paid or received for the fame: and whereas divers other perfons, clerks, flewards, or bailiffs, keeping or bolding inferior courts of record, county courts, courts baron, and courts leet, have through the like mistake or misconstruction of the laws as aforefaid, omitted the iffuing, entring, inrolling, or filing of divers actions, plaints, bails, appearances, and other process and proceedings upon double ftampt vellum, paper, or parchment; wherefore for difcharged quieting the minds of fo many of her Majefty's good subjects; from the pe be it enacted by the authority aforefaid, That all and every the nalties, &c. on paying du- faid freemen fo admitted, and all and every the faid clerks, ftewties before the ards, and bailiffs, and all other perfon and perfons fo concern29th of Sept. ed and forfeiting, as aforefaid, fhall be, and they hereby are 1706. freed and difcharged of and from all and every the pains, penalties, and forfeitures not already recovered, and by them refpectively incurred, for or in refpect of the premiffes before the first day of December, one thousand feven hundred and five; provided that fuch perfon or perfons forfeiting, as aforefaid, pay or caufe to be paid the feveral duties directed to be paid, by the feveral acts for granting duties upon ftampt vellum, paper and parcliment, to the receiver general of the stampt duties, before the nine and twentieth day of September, one thousand seven hundred and fix; and in default thereof, fuch persons refpectively shall lofe the benefit of the indemnity granted by this act.

VIII. Pro

VIII. Provided alfo, That the admiffions of all fuch freemen, Freemens adas were admitted into any corporation or company, before the miflions, &c. faid first day of December, one thousand feven hundred and five, good in law. and all the faid other proceedings before that time had, fhall be good and valid in law, notwithstanding any neglect or omiffion before that time, with relation to the faid stampt duties; and that all penalties and forfeitures for any offence committed, Duties not dif as aforefaid, which fhall not be difcharged by paying fuch du- charged, peties before the faid nine and twentieth day of September, one fued for. thousand seven hundred and fix, fhall and may be fued for, profecuted and recovered, fo as the profecution be commenced at any time within one year after the faid nine and twentieth day day of September.

nalties to be

How duties on

IX. And it is hereby further enacted and declared, That the duties made payable by the faid acts, relating to stampt vellum, appearances parchment, and paper, for or in refpect of appearances, and shall be conother the matters in the faid acts, or any of them contained, ftrued to exrelating thereto, fhall be construed to extend to appearances in tend. fuch actions wherein no bail is filed, or put in, and not other, wife; any thing in the faid acts contained to the contrary notwithstanding.

births, &c. 6 & 7 W. 3.

c. 6.

X. And whereas by feveral acts of parliament, relating to the du- Duties on ties on marriages, births, and burials, all parfons, vicars, curates, marriages, and other ecclefiaftical perfons, are required to take an exact and true account, and keep a register in writing of all and every person or perfons, married, buried, chriftened, or barn, in his or their respective 7&8W.3.c.35. parishes or precincts; and likewife in the fame registers, together with 9 & 10 W. 3. the name of every perfon fo married, buried, christened, or born, to C. 35. fet down and exprefs in writing the refpective degree, condition, and quality, according to which the duty to the crown ought to be paid: and in cafe of burials, the heirs, executors, administrators, fathers, mothers, guardians, church-wardens, or others, who by the faid acts ought to pay for the fame, and where they dwell refpectively and in cafe of births, the names of the fathers, mothers, or those that take on them the guardianship, or care of fuch children so born, and where they live refpectively: and in cafe of marriages, the place of abode of the feveral bufbands, under the penalty of one hundred pounds for fome of the faid omiffions, and other great penalties for the reft; and whereas feveral parlons, vicars, and curates, and other ecclefiaftical perfons, not being fufficiently apprized of the full import of the faid acts of parliament, have not exactly obferved the directions therein, as aforefaid, given, and thereby incurred the penalties in the said acts reSpectively mentioned, and they and their families remain therefore expofed to ruin, although the faid duties bave been duly answered to her. Majefty; be it therefore enacted by the authority aforefaid, That all and every perfon and perfons in holy orders, parfon, who have nevicar, and curate, and his and their fubftitute, having neglect- glected to keep ed to keep a register in writing, as aforefaid, of all and every, a register of or any perfon or perfons fo married, buried, chriftened, or born, fuch marrias aforefaid, or to fet down and exprefs, together with the ages, &c. (in name of such person fo married, buried, christened, or born, are paid) to be

6

Parfons, &c..

cafe the duties

the indemnified.

Frauds on falt, &c. 1 Annæ,

ftat. 1. C. 21.

Drawbacks, &c. allowed

where falt is loft, or taken by the enemy.

the refpective degree, condition, or quality, according to which the faid late King's, or her present Majesty's duties ought to be paid, or the name or place of abode of any person or perfons, who ought to pay the fame, in case the said duty for fuch marriage, birth, or burial, be really answered and paid, or notified and brought in charge to the collector of the faid duties, shall be indemnified againft, and discharged from all the penalties and forfeitures in the faid acts, or any of them contained, for or upon account of fuch neglects only.

XI. And whereas by an act made in the first year of her prefent Majefty's reign, intituled, An act for preventing frauds in the duties upon falt, and for the better payment of debentures at the custom houfe, it is enacted, That no debenture shall be made or granted, or drawback allowed to be paid for or upon the account of the exportation of any falt or rock falt for Ireland, unless the exporter of the faid falt or rock falt shall produce to the officer appointed to make fuch debenture, a certificate under the hand of the collector of the customs of the port in Ireland, where fuch falt or rock falt fhåll be landed, or the perfon executing his office, of the particular quantity of falt or rock falt, actually landed: and whereas 'tis equally reaJonable, That for falt and rock falt fhipt, in order for exportation for Ireland, though the fame perish by finking of the ship, or be taken by the enemies, there should be made and allowed a drawback as in the cafe where falt and rock falt is exported and landed; be it enacted by the authority aforefaid, That where any falt or rock falt hath been or fhall be shipped in order for exportation to Ire-. land, and the fame hath perished or fhall perish by finking of the hip or veffel on which the fame was or fhall be shipped, and laid on board, or is or fhall be taken by the enemies, then and in fuch case the exporter or proprietor of fuch falt or rock falt fo perishing or loft, fhall upon proof made before the juftices of the peace, at the general quarter feflions of the peace, to be held for the county, city, riding, divifion or place from whence the fame was fo exported, of the lofs of fuch falt fo fhipped, or to be shipped, receive from the faid feffions a certificate, that fuch proof was made before them, and upon producing the faid certificate to the officer of the place where the duty on fuch falt fhall,have been paid or fecured to be paid, fuch fecurity fhall be difcharged, and fo much money as was actually paid for the duty of the faid falt, fhall be repaid upon demand by the faid officer, without fee or reward. Provided fuch proof to be made, as aforefaid, as to all falt loft or taken, before the twentieth day of February, one thousand seven hundred and five, fhall be made by two credible witnesses upon oath, before the twentieth day of July, one thousand seven hundred and fix; and as to all falt which fhall be loft after the faid made within twentieth day of February, one thousand seven hundred and five, the like proof fhall be made within fix months after such loss or taking, as aforefaid.

Proof to be

6 months.

2 & 3 Annæ,

C. 14.

XII. And whereas in and by one act of parliament made in the Second and third year of the reign of her prefent Majefly, intituled,

An