intituled, An act for granting to his Majesty a further fubfidy 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 Jaid act of the feventh year of his faid late Majefty'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 Majefty by her royal proclamation, bearing date the first day of June, in the first year of her reign, for the encouragement of her fhips of war and privateers, hath been pleafed 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 fire and twenty pounds per tun: now her Majefty's faid dutiful and loyal fubjects the commons of England, in parliament affembled, being defirous to encourage the trade to Portugal, and alfo to raise monies for carrying on the present war, and other her Majefty's occafions, do further grant to her Majefty the additional duty, herein after-mentioned, upon all French wines to be taken and condemned, or adjudged as lawful prize; and do befeech your Majefty that it may be enacted and be it enacted by the authority aforefaid, 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 feized or taken by any her Majefty's fhips, or taken as prize by any privateers, or otherwife, and which at any time or times, to pay 151. per tun, befide during the term of three years above-mentioned, thall be con- the former demned or adjudged as lawful prize, there fhall be paid to her duties. Majefty the fum of fifteen pounds of lawful English money, over and above the duties already charged thereupon, without deduction, and fo proportionably for a greater or leffer quanti ty; the fame to be raised, levied, collected, and paid to her How to be Majefty's ufe, by fuch 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 refpective prizes, as the other duties of the fame wines are directed by the faid proclamation to be deducted. VI. And whereas feveral goods, wares, and merchandizes of the growth, product, or manufacture of the Eaft Indies or China, or of other parts within the limits of the charters granted to the comparies, 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 ftatures now in force charged, upon the importation thereof, with feveral duties to be paid according to the va lues of the faid goods, wares, and merchandizes refpectively: now for the better fecuring fuch duties, and afcertaining the values, according to which fuch duties fhall be paid for the future, it is hereby further enacted by the authority aforefaid, That from and after the faid eighth day of March, one thousand seven the customhouse. C. 7. Unrated goods hundred and three, upon the importation of any fuch unrated of Eaft India goods, wares, and merchandizes, of the growth, product, or and China, to manufacture of the East Indies, China, or other the parts within the limits aforefaid, now liable to pay duties ad valorem, as aforefaid, 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 fhall be made in the custom-houfe, where fuch goods, wares, or merchandizes shall be imported, and before the landing thereof, the importer or importers of the fame fhall give fecurity by bond, with two or more fufficient fureties (which the commiffioners or proper officers of the cuftoms are hereby impowered to take) for payment of the faid duties, according to the real values of (except coffee) the faid 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 fame) as foon as the faid goods fhall ing them to be fold; and alfo for expofing the goods, fo imported to fale, 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. Importer to give fecurity for paying the duties, &c. How fuch goods fhall be valued, and what deductions and allowances made. Such unrated goods landed Before due entry, &c. VII. And it is hereby enacted and declared, That the value of fuch goods, according to which the faid duties are to be paid (except coffee, as aforefaid) fhall be reckoned according to the grofs price at which fuch goods fhall be fo fold, making fuch allowances only out of the fame as are herein after mentioned; that is to fay, it is hereby enacted, That out of the values of the faid goods fo to be ascertained by the price at the candle, as aforefaid, there fhall be a deduction and allowance made of fo much as the net duties, payable to her Majefty for the fame goods refpectively, do amount unto (except the duty of five pounds per centum, payable to the Queen for the use of the faid companies) and fo much as the respective companies, or traders aforefaid, fhall bona fide allow for prompt payment to the perfons who at fuch fales fhall buy the faid goods at time: and alfo upon the whole values of the faid goods fo to be ascertained by the price at the candle, there fhall be deducted and allowed fix pounds for every hundred pounds to the faid companies and traders refpectively, for their charges in keeping the faid goods, from the time fuch goods are imported till the fale by the candle, and in that proportion for a greater or leffer value. VIII. And be it further enacted by the authority aforesaid, That in cafe any fuch unrated goods of the growth, product, or manufacture of the Eaft Indies, China, or other the parts within the limits aforefaid, fhall be landed or put on fhore out of any fhip or veel, before due entry thereof be made at the customhouse in the port or place where the fame fhall be imported, and the said duties fhall be fecured, as aforefaid, 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 fo landed and put on thore, or taken out of any ship or vel fel, contrary to the true meaning hereof, or the value of the fame, fhall be forfeited, and shall and may be feized 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 Majefty, her heirs and fucceffors (the or they bearing the charge of the prosecution) and the other third part to the use of such person or perfons as will seize, inform, or fue for the fame, or the value thereof, by action, bill, fuit, or information, wherein no effoin, protection, or wager of law fhall be allowed: nevertheless the said duties fo to be Duties how to paid upon the values fo afcertained of the faid unrated goods, be applied. wares, and merchandizes (except the neceffary charges of raising, collecting, and answering the fame) fhall be applied and difpofed to the fame uses and purposes to which the respective duties upon the fame 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 faid 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 refpective time or times thereby limited, there fhall be the like drawbacks or allowances made of or out of the duties of the fame goods, to be ascertained by this act. X. Provided alfo, That nothing in this act shall extend, or be conftrued 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 alfo, and be it enacted, That all perfons im- Nine months porting any tobacco, hereby charged with any the duties afore- given for payfaid, thall have nine months time, from the entry of the to- ing the duties bacco inwards, for payment of the duty hereby imposed upon the fame, giving bond, with fufficient fureties, to her Majefty 6 per cent. for payment thereof at the end of the faid nine months, as in like cafes is ufual; and in cafe of prompt payment the import- ment. er shall have a discount after the rate of fix pounds per centum per annum. discount on prompt pay XII. And for the encouragement of the iron manufacture of this kingdom; be it further enacted by the authority aforefaid, No drawback That from and after the eighth day of March, one thousand fe- on wares ven hundred and three, there fhall 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 thall be imported into this kingdom, and afterwards exported to any of her Majesty's plantations in America; any claufe 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, caft 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 too short, and very inconvenient to trade; be it therefore enacted by the authority aforefaid, That all English merchants shall, allowed from from the faid eighth day of March, have eighteen months time to export to- from the entry inwards of all tobacco, fugar, ginger, pepper, bacco, &c. bugles alias beads, caft and bar iron, all dying wood, dying Thefe 18 months wares, and all drugs, to export the fame: and hall have the enlarged to 3 like benefit and drawback by fuch exportation, as if the fame years by 7 Geo. 1. ftat. had been exported within twelve months, according to the fecond rule in the book of rates; the faid 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. J. C. 21. Provifo. See 8 Anne, XIV. And be it further enacted, That in all cafes 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 hufband of any corporation, or company trading by a joint ftock, affirming the truth of the officers certificate of the entry and due payment of the duties of fuch foreign goods by any fuch company or corporation; and the making of fuch oath by the known fervant of any merchant usually employed in the making his entries, and paying his cuftoms, for any goods of a &c. or fervant merchant fo to be exported, mhall be of the like effect as if the of merchant, faid oaths were made by any particular merchant or merchants &c. fufficient. themselves. Oath of the agent or husband of any company, Unrated goods how to be af certained. Monies arifing duties, to be paid into the Exchequer. on the faid Loan of 300,000 1. thereupon, XV. And for afcertaining the values of any unrated goods imported before the said eighth day of March, one thousand seven hundred and three, from the Eaft Indies and China, or any other parts within the limits aforefaid, 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 faid companies fhall be admitted to affirm the value of fuch goods fo 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. XVI. And be it further enacted by the authority aforefaid, That all the monies arifing by the additional fubfidy of tunnage and poundage hereby granted, and by the faid additional duty, after the rate of fifteen pounds per tun upon all French wines to be condemned as lawful prize, as aforefaid (except the neceffary charges of raifing and anfwering the faid fubfidy and additional duty respectively) fhall 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 perfon and perfons, natives or foreigners, bodies politick or corporate, to lend to her Majefty at the faid receipt, upon credit of the faid fubfidy 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 prefent feffion of parliament, in tituled, Such loans not tituled, An act for granting an aid to her Majefty by continuing the and 650,000 !. 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 Annæ, c. 2. fifty thousand pounds, including all loans made thereupon; and that all perfons who fhall have lent upon the faid credits, or either of them, shall have intereft for the forbearance of their refpective 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 fuch loans, until fatisfaction of interest. the principal fums refpectively: and that no monies, fo lent or to be lent, fhall be rated or affeffed to any tax or affeffment to be taxed. whatsoever; and that every fuch lender shall immediately have Tallies of loan a talley of loan ftruck 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 intereft as aforefaid; 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 faid duties on malt, mum, cyder, and perry, on a regifter to be kept for that act, and the orders for loans on the faid fubfidy, and additional duty, by this act granted, on a di- Payment in ftinct register for fuch loans; and all perfons on the faid re- course. fpective registers fhall be paid in courfe, as their orders fhall ftand registred; so as the perfon, native or foreigner, his executors, adminiftrators, or affigns, whofe order fhall be firft regiftred, shall be accounted the person to be first paid out of the monies to come in by the faid refpective duties whereupon the faid loans fhall be made refpectively; and he or they who shall have his or their order or orders next entred, fhall be taken to be the second person to be paid, and fo fucceffively and in courfe; and that the faid monies to come in by the said refpective duties, whereupon the faid loans fhall be made refpective- lenders. ly, fhall be in the same order liable to the fatisfaction of the said refpective perfons, their executors, adminiftrators, or affigns fucceffively, without undue preference of one before another, and not otherwife, and fhall not be diverted or divertible to any other ufe, intent, or purpose whatfoever; and that no fee, re- No fee for regiftring, &c. ward, or gratuity, directly or indirectly, be demanded or taken of any her Majefty's fubjects, for providing or making of any fuch books or regitters, or any entries, views, or fearch, in or for payment of money lent, or the intereft thereof, as aforefaid, by any of her Majefty'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 cofts of fuit; or if the officer himself take or demand any fuch fee or reward, then to lofe his place alfo; 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 fhall be liable by action of debt, or on the cafe, to pay the value of the debt, with damages and cofts, to the party grieved, and fhall be forejudged of his place or office and if fuch preference be unduly made by any Payments to his deputy or clerk, without directions or privity of his master, be made acthen cording to D 4 Monies liable to fatisfy the |