James the Second, 1685: An Act for Granting an Aid to his Majestie by an Imposition on all French Linnens and all East-India Linnen and severall other Manufactures of India and on all French wrought Silks and Stuffs... [Chapter V. Rot. Parl. nu. 5.]

For an extra-ordinary Supply; additional Duties granted on French Linens, Callicoes, and East India, Linens, India Silks, French and other wrought Silks, Foreign Brandy, and Home-made Spirits, viz.

French Linen, Double Duties; East India Linen and Silk, and French wrought Silk, £10. per cent. on former Duties; Other wrought Silk, £7. per cent. Brandy, Single, 8d. per Gallon; Double, 2s; Home-made Spirits, 4d; Twelve Months allowed for Payment of Import Duties, with Discount of 10 per cent, and Drawback on Exportation.

Most Gracious Sovereigne.
Wee Your Majestyes most Dutifull and Loyall Subjects the Commons assembled in Parlyament for a Supply of Your Majestyes Extraordinary Occasions for suppressing the Rebellion of the late Duke of Monmouth and his Adherents, and with an Humble and Thankfull Acknowledgment of Your Majestyes Favourable and Tender Regard of us Your Commons, have Chearfully and Unanimously Given and Granted unto Your Majestie An Aid and Assistance to be Raised and Levyed upon all French Linnen and upon all Callicoes and all other Indian Linnen Imported from the East Indies or from any other Parts from whence they may by Law be Imported And on all wrought Silks or Manufactures of India made of or mixed with Herba or Silk and Thread or Cotton Imported from the East Indies or from any other Parts from whence they may by Law be Imported And on all wrought Silks and other Stuffs Manufactured in France or Avignion And on all other wrought Silks Imported from any other Place and on all Single Brandy and on all Brandy above Proofe Imported into this Your Majestyes Kingdome, and on all Home-made Spirits and Strong Waters according to such Rates and dureing such Time and in such manner and forme as herein after followeth And wee doe humbly beseech Your Majestie That it may be Enacted And bee it Enacted by the Kings most Excellent Majestie by ( (fn. 1) ) and Consent of the Lords Spirituall and Temporall and of the Com[m]ons in this present Parlyament Assembled And by the Authoritie of the same That for all French Linnen and for Callicoes and all other Indian Linnen Imported from the East-Indies or from any other Parts from whence they may by Law be Imported and for all wrought Silks or Manufactures of India made of or mixt with Herba or Silke and Thread or Cotton Imported from the East Indies or from any other Parts from whence they may by Law be Imported and for all wrought Silks and other Stuffs whatsoever Manufactured in France or Avignion and for all other wrought Silks Imported from any other place whatsoever and for all single Brandy and for all Brandy above Proofe which at any time after the First Day of July in the Yeare of our Lord One thousand six hundred eighty and five and before the First Day of July in the Yeare of our Lord One thousand six hundred and ninety shall be Imported into England or Wales or the Towne and Port of Berwicke upon-Tweede As alsoe for all Home-made Spirits and Strong Waters which after the said First Day of July in the said Yeare of our Lord One thousand six hundred eighty and five and before the First Day of July in the Yeare of our Lord One thousand six hundred and ninety shall be made or distilled for Sale there shall be duely answered and paid to His Majestie the further Rates and Dutyes hereafter mentioned That is to say; For all French Linnen Imported within the time aforesaid Double the Duties they stand charged with in the Booke of Rates; And for all Callicoes and all other Indian Linnen Imported within the time aforesaid from the East Indies or from any other Parts from whence they may by Law be Imported Ten pounds for every Hundred pounds value thereof; And for all wrought Silks or other Manufactures of India mixed with Herba or Silke and Thread or Cotton Imported within the time aforesaid from the East Indies or from any other Parts from whence they may by Law be Imported Ten pounds for every Hundred pounds value thereof; And for all wrought Silks and other Stuffs Manufactured in France or Avignion Imported within the time aforesaid Ten pounds for every Hundred pounds value thereof; And for all other wrought Silks Imported within the time aforesaid from any other Place Seven pounds for every Hundred pounds value thereof; And for every Gallon of Strong Water or Brandy com[m]only called single Brandy or Strong Water Imported from beyond the Seas within the time aforesaid Eight pence over and above the Dutyes of Excize and Custome already payable for the same, And for every Gallon of Strong Water or Brandy above Proofe commonly called Double Brandy Imported within the time aforesaid Two shillings over and above the Duties of Excise and Customs it already pays; and for every Gallon of Strong Waters Aqua Vite or Spiritts of the second Extraction made here for Sale to be paid by the Maker Foure pence over and above the Duties of Excise already payable for the same: for all which additionall Duties hereby Imposed upon the aforementioned Commodities Imported as aforesaid the Importer giveing Security at the Custome House shall have time not exceeding Twelve Months for the Payment of the same from the Importation to be paid by Foure equall and Quarterly Payments, or in case such Importer shall pay ready Money he shall have after the Rate of Ten per Centum for a Yeare of the said Duty abated to him and if the Commodities aforementioned Imported as aforesaid for which this Duty is paid or secured at the Importation thereof bee againe Exported within Twelve Months after their Importation then the aforesaid Duties shall be wholly repaid or the Security vacated as to what shall be soe exported except all Brandy for which the aforesaid Duties shall not be repaid.

II.

Duties levied as by; 12-Car. II.c.4; which Act is revived by Cap. I. ante.

And for the better Collecting of the Duties hereby Imposed upon all French Linnen Callicoes and other Linnen Imported from the East Indies dureing the Time aforesaid as alsoe the severall Duties hereby Imposed on all Forreigne wrought Silks Imported dureing the Time aforesaid from the East Indies or from France or any other Place whatsoever Bee it further Enacted by the Authoritie aforesaid That the said severall Duties shall be raised levyed collected and paid unto your Majestie dureing the Time aforementioned in the same Manner and Forme and by such Rules meanes and wayes and under such Penalties and Forfeitures as are mentioned and expressed in One Act of Parlyament made in the Twelfth Yeare of His late Majestie King Charles the Second Entituled A Subsidie granted to the King of Tonnage and Poundage and other Summes of Money payable upon Merchandize Exported and Imported and the Rules and Orders thereunto annexed which said Act and every Article Rule and Clause therein stand now revived by one Act of Parlyament made in this present Parlyament Entituled An Act for Setleing the Revenue on His Majestie for His Life which was Setled on his late Majestie for His Life

III. Duties on Spirits; levied as by; 12 Car. II. c. 24; 15 Car. II. c. 11.

And bee it further Enacted by the Authority aforesaid That the severall Rates and Duties of Excise upon Strongwaters Brandies and other Liquors above mentioned shall be raised levyed collected and paid unto your Majestie your Heires and Successors dureing the Time before mentioned in the same Manner and Forme and by such Rules Meanes and Wayes and under such Penalties and Forfeitures as are mentioned expressed and directed in one Act of Parliament made in the Twelfth Yeare of the Raigne of our late Gracious Soveraigne King Charles the Second of Blessed Memory Entituled An Act for takeing away the Court of Wards and Liveries and Tenures in Capite and by Knights-Service and Purveyance and for setleing a Revennue upon his Majestie in lieu thereof And alsoe in one other Act of Parliament made in the Fifteenth Yeare of his said late Majesties Raigne Entituled An Additionall Act for the better Ordering and Collecting the Duty of Excise and preventing the Abuses therein or in either of them

IV. Distiller concealing Low Wines, &c.

Penalty 58. per Gallon.

And bee it further enacted by the Authoritie of this present Parlyament That to the End His Majestie may not be Defrauded of the Dutyes hereby granted and imposed on Strong-Waters Aqua Vitæ or Spiritts That if any Distiller or Maker of any Low Wines Spiritts or Strong-Waters shall at any Time hereafter hide conceale or convey any Low Wines Spirits Aqua Vitæ or Strong Waters from the sight or view of the Gager or Gagers appointed to take an Account of the same whereby His Majestie or His Commissioners shall or may be Defrauded of any the Dutyes hereby imposed That every such Distiller or Maker of such Low-Wines Spirits or Strong-Waters for every Gallon of Low-wines Spirits Aqua Vite or Strong-waters soe hid concealed or conveyed as aforesaid shall forfeite the summe of Five shillings to be sued for recovered and levyed in such Manner as any Penalties or Forfeitures are Recoverable or Levyable by the last mentioned Acts or any of them the one moyety thereof to the use of His Majestie His Heires or Successors and the other moyetie thereof to the Discoverer or to him or them that shall Informe or Sue for the same.

V.

And for preventing the Frauds frequently used in Importing of Brandy in small Quantities whereby the same is more easily conveyed away without Payment of the Duties thereof

Contents of Casks in which Brandies to be imported; Importing in Casks of less Contents.; Brandy or Value forfeited.

Bee it enacted by the Authority aforesaid That from and after the Twenty ninth Day of September next ensueing noe Brandies single or double in this Act mentioned shall be imported from Parts beyond the Seas in any Vessell or Caske which shall not containe sixty Gallons at the least upon Paine of forfeiting of the said Brandy or the value thereof soe to be imported in small Vessells or Casks as aforesaid whereof one halfe shall be to the King's most Excellent Majestie and the other halfe to such Person as shall and will Informe or sue for the same to be Recovered of the Importer or Proprietor thereof by Plaint Bill Action of Debt or Information in any of His Majestyes Courts of Record at Westminster wherein noe Essoigne Wager of Law or Protection shall be Allowed

VI. Officer to keep distinct Accounts of Duties, and pay into Exchequer weekly.

Penalty.

And bee it further Enacted and Ordained by the Authoritie aforesaid That all and every the Officer and Officers who shall be concerned in the Levying Collecting and Receiving the Duties ariseing by this Act doe keepe a separate and distinct Account thereof and pay the same in Specie into the Receipt of His Majestyes Exchequer Weekely and upon Neglect and Refusall of the same shall incurr the Penalties Forfeitures Damages and Costs as other the Officers of the Exchequer herein after mentioned shall be liable to which Moneys soe Paid in shall be applyed to the Uses hereafter mentioned in this Act and noe otherwise.

VII. Persons lending any Money not exceeding £400,000 on Credit of Act to have a Tally of Loan, &c.

Orders for Repayment registered and paid in course.

And bee it further Enacted and Ordained by the Authoritie aforesaid That all and every Person and Persons who shall Lend any Moneys not exceeding Foure hundred thousand Pounds in the Whole to Your Majestie upon the Credit of this Act and Pay the same into the Receipt of the Exchequer shall immediately have a Tally of Loane Strucke for the same and an Order for his Repayment beareing the same Date with his Tally in which Order shall be alsoe contained a Warrant for Payment of Interest for Forbearance not exceeding the Rate of Eight Pounds per Centu[m] per Annu[m] for his Consideration to bee paid every Three Months untill the repayment of his principall. And that all Orders for Repayment of Money Lent shall be Registred in course according to the Date of the Tally respectively And that all and every Person and Persons shall be paid in Course according as their Orders shall stand Entred in the Register Booke bee it Orders for [Payment (fn. 2) ] Directed by His Majestie or of Moneys Lent as aforesaid soe as that the Person Native or Forreigner his Executors Administrators and Assignes who shall have his Warrant or Order Warrants or Orders first entered in the said Booke of Register shall be taken and Accounted as the first Person to be paid upon the Moneys to come in by vertue of this Act And he and he or they that shall have his or their Warrants or Orders Warrant or Order next Entred shall be taken and Accounted to be the Second Person to be paid And soe successively and in course.

Monies liable in Order without Preference; No Fee for Search; Penalty; Undue Preference by Officer; Penalty; By Deputy; Penalty; Auditor, &c. not directing or making Payments according to the aforesaid Order; Penalty.

And that the Moneys to come in by this Act shall be in the same Order lyable to the Satisfaction of the said Respective Parties their Executors Administrators or Assignes successively without Preference of one before another and not otherwise and not be divertible to any other use intent or Purpose whatsoever. And that noe Fee Reward or Gratuity directly or indirectly be demanded or taken of any Your Majestyes Subjects for provideing or makeing of any such Books Registers Entryes View or Search in or for Payment of Money Lent or the Interest thereof as aforesaid by any of Your Majestyes Officer or Officers their Clerks or Deputies on paine of Payment of treble Damages to the partie grieved by the party offending with Costs of Suite or if the Officer himselfe take or demand any such Fee or Reward then to lose his Place alsoe. And if any undue Preference of one before another shall be made either in point of Registry contrary to the true meaning of this Act by any such Officer or Officers then the party offending shall be lyable by Action of Debt or on the Case to pay the Value of the Debt Damages and Costs to the Partie grieved and shall be fore-judged from his Place or Office. And if such Preference be unduely made by any his Deputy or Clerke without Direction or Privitie of His Master then such Deputy or Clerke onely shall be lyable to such Action Debt Damages and Costs and shall be for ever after uncapeable of his Place or Office. And in case the Auditor shall not direct the Order or the Clerke of the Pells Record and the Teller make Payment according to each Persons due place and order as afore directed Then he or they shall be judged to forfeite and their respective Deputies and Clerks herein offending to be lyable to such Action Debt Damages and Costs in such manner as aforesaid all which said Penalties Forfeitures Damages and Costs to be incurred by any of the Officers of the Exchequer or any their Deputyes or Clerks shall and may be recovered by Action of Debt Bill Plaint or Information in any of His Majestyes Courts of Record at Westminster wherein noe Essoigne Protection Priviledge Wager of Law Injunction or Order of Restraint shall be in any wise granted or allowed.

VIII. Entering Tallies of same Date not undue Preference.

Provided alwayes and bee it hereby Declared that if it happen that severall Tallyes of Loane or Orders for Payments directed by Your Majestie as aforesaid beare Date or be brought the same Day to the Auditor of the Receipt to be Registred then it shall be interpreted noe undue Preference which of those he enters first soe he enters them all the same day

Paying subsequent Orders brought in; course not undue Preference.

Provided alsoe that it shall not be interpreted any undue Preference to incurr any Penalty in point of Payment if the Auditor Direct and the Clerke of the Pells Record and the Teller doe pay Subsequent Orders of Persons that come and demand their Money and bring their Order in their Course soe as there be soe much Money reserved as will satisfie their Orders which shall not be otherwise disposed but kept for them Interest for Loane being to Cease from the time the Money is soe Reserved and kept in Banke for them.

IX. Person to whom Money due may assign his Interest in Warrant, &c.

Entry thereof without Fee; Payment to Assignee good.

And bee it further enacted by the Authority aforesaid That every Person or Persons to whome any Money shall be due by vertue of this Act after Warrant or Order Entred in the Booke of Register aforesaid for Payment thereof his Executors Administrators or Assignes by Indorsement of his Order or Warrant may Assigne and Transferr his Right Title Interest and Benefitt of such Warrant or Order or any part thereof to any other which being notified in the Office of the Auditor of the Receipt aforesaid and an Entry and Memoriall thereof alsoe made in the Booke of Registry aforesaid for Warrants (which the Officers shall upon request without Fee or Charge accordingly make) shall Entitle such Assignee his Executors Administrators and Assignes to the Benefit thereof and Payment thereon and such Assignee may in like manner Assigne againe and soe toties quoties and afterwards it shall not be in the Power of such person or persons who have made such Assignments to make Void Release or Discharge the same or any the Moneys thereby due or any part thereof.

X. Reciting cap. 4; ante.§2; Security to be in Double Value of Duties

And whereas by a Clause in an Act made in this present Parliament Intituled An Act for Granting to His Majestie an Imposition upon all Tobacco and Sugar Imported betweene the Foure and Twentyeth Day of June One thousand six hundred eighty and five and the Foure and twentyeth Day of June One thousand six hundred ninety and three It was among other things Enacted That every Merchant or Importer that is not a Retailer Consumptioner or Shop-keeper dealing in the said Commodities (after Entry of his or their Goods by Bill under his or their Hands or the Hand of such Person for whome he or they shall engage to be answerable presently before he or they be admitted or permitted to have any Warrant to receive his or their Goods out of the Shipp or from the Water-side) shall become bound unto His Majestie with one or more sufficient Sureties or procure two other Persons to become bound to His Majestie in such Summes of Money as shall amount to the value of the Duties by the said Act Imposed upon his or their Goods with Condition for the Purposes in the said Act mentioned Bee it Enacted by the Authority aforesaid That such Person and Persons aforementioned shall become bound unto His Majestie for the Purposes aforesaid in such Summes of Money as shall amount to double the value of the said Duties Imposed on the said Goods by the said Act Any thing therein contained to the contrary thereof notwithstanding.