William and Mary, 1694: An Act for granting to his Majestie several additional Duties upon Coffee Tea Chocolate and Spices towards satisfaction of the debts due for Transport Service for the reduction of Ireland [Chapter VII. Rot. Parl. pt. 3. nu. 1.]

Recital that several Sums of Money were due to Owners of Transports, amounting to £330, 769. 10s.7d.

5 & 6W.& M. c. 23; A Fund to be raised for paying the same; Duty on Goods imported between 1st May 1695 and 2d May 1698.

WHEREAS for the reducing the Kingdom of Ireland to its due obedience to his Majesty several shipps of his Majesties Subjects were hired for transporting forces ammunition and provisions into the said Kingdome to the several Owners of which said shipps there is due the su[m]m of Three hundred thirty thousand seven hundred sixty nine pounds Tenne shillings and Seven pence principal money as appeares by a report made to the House of Commons by the Commissioners appointed by one Act of Parliam[en]t. made in the Fifth and Sixth yeare of the reigne of King William and Queen Mary intituled An Act for appointing and enableing Commissioners to examine take and state the publick accompts of the Kingdome Wee your Majesties most dutiful and loyal Subjects the Commons in Parliament assembled being willing that a fund may bee raised for the answering and paying to your Majesties said subjects the several and respective owners of the said shipps interest for their said money from the First day of May One thousand six hundred ninety five for the space of three yeares after the rate of Five pounds for the interest of every hundred pounds for one whole yeare and soe proportionably for any greater or lesser su[m]m doe hereby give and grant unto your Majesty the additional and other duties and impositions upon the several sorts of goods and merchandizes herein specified which shall bee imported into the Kingdom of England Dominion of Wales or Towne of Berwick upon Tweed dureing such time and in such manner and forme as herein after followeth and doe humbly pray your Majestie that it may be enacted. And bee it enacted by the Kings most excellent Majesty by and with the advice and consent of the Lords Spiritual and Temporal and Commons in this present Parliament assembled and by the authority of the same That there shall bee answered and paid to his Majesty his Heires and Successors for the several Goods and Merchandizes hereafter mentioned which shall bee imported into this Kingdom of England Dominion of Wales or Towne of Berwick upon Tweed att any time after the first day of May in the yeare of our Lord One thousand six hundred ninety five and before the second day of May in the yeare of our Lord One thousand six hundred ninety eight over and above all duties already payable for the same att the Custom House the further rates and su[m]ms following (that is to say.)

Coffee per Cwt. £2. 16s.

For every hundred weight of Coffee imported as aforesaid accounting One hundred and twelve pounds to the hundred Fifty six shillings of lawfull English money.

Plantation Cocoa Nuts per Cwt. £2. 16s.

For every hundred weight of Cocoa nuts imported and containing as aforesaid from any the Plantations belonging to the Crowne of England Fifty six shillings.

Cocoa Nuts from other Countries. per Cwt. £4.4s.

For every hundred weight of Cocoa nuts imported and containing as aforesaid from any other Country or Place from whence they may [bee by law (fn. 1) ] imported Foure pounds and foure shillings of like lawfull English money.

Chocolate per lb. 1s.

For every pound of Chocolate ready made imported as aforesaid One shilling.

Cocoa Paste per lb. 2s.

For every pound of Cocoa Paste imported as aforesaid Two shillings.

Tea per lb. 1s.

For every pound of Tea regularly imported as aforesaid from whence the same might have been lawfully imported before the makeing of this Act One shilling.

Tea from Holland, or other Place not of the Growth, per lb. 2s.6d.

For every pound of Tea imported as aforesaid from Holland or any other Country not the place of its growth or usuall Shipping Two shillings and six pence per pound weight and soe proportionably for any greater or lesser quantity of any of the Co[m]modities imported as aforesaid respectively.

Nutmegs and other Spices, ad valorem Duty.

For all Nutmegs Cinnamon Cloves and Mace imported as aforesaid Five pounds for every Hundred pounds value thereof according to the several values charged on them respectively in the Book of Rates and soe in proportion for any greater or lesser quantity thereof over and above all duties now payable for the same.

Pictures, ad valorem Duty.

For all pictures imported within the time aforesaid whether for private use or sale which are hereby permitted to bee imported during the continuance of this Act any Law or Use to the contrary notwithstanding Twenty pounds of lawfull English money per centum of the value to bee affirmed by the Oath of the Importer and soe in proportion for any greater or lesser quantity thereof:

II. Any Person may import Nutmegs, &c. subject to Duty, in Ships duly navigated; on Notice to Commissioners of Customs;

and taking a Licence; Licence to be granted without Fee.

Provided and bee it further enacted by the authority aforesaid That it shall and may bee lawfull for any person or persons to import into the Kingdom of England Dominion of Wales or Towne of Berwick upon Tweed dureing the continuance of this Act Nutmegs Cinnamon Cloves Mace and Tea subject to the several duties payable for the same from any parts beyond the Seas in English Ships whereof the Master and att least Two thirds of the Mariners are English Men soe as notice bee first given to the Commissioners or Farmors of his Majesties Customes of the quality and quantity of the said Spices soe intended to bee imported with the name of the Shipp and Master or Commander on which they are to bee loaden and the place into which they intend to import the same and taking a Licence under the Hands of the Commissioners or Farmers of the Customes for the time being or any Three of them for the lading and importing thereof as aforesaid which Licence they are hereby authorized and required to grant without any Fee or Reward or any other Charge to the person demanding the same Any Law Custome or Usage to the contrary notwithstanding.

III. Unshipping or lauding Goods, Duties not paid or tendered;

Goods forfeited.

And bee it further enacted by the authority aforesaid That if any of the Commodities aforesaid whereof the duties are or shall bee due shall bee unshipped or laid on land the duties due or to bee due for the same not paid or lawfully tendred to the Collector thereof or his deputie with the consent and agreement of the Comptroller and Surveyor, there, nor agreed with for the same in the Custome-house according to the true meaning of this Act That then from the said first day of May One thousand six hundred ninety five all the said Goods and Merchandizes shall bee forfeited the one moiety of the said Goods soe forfeited shall bee to his Majesties use and the other Moiety to him or them that will seize or sue for the same without any Composition whatsoever.

IV. Two-thirds of Duties repaid on Re-exportation within Twelve Months, and Nine Months by Alien;

on Oath that Goods are truly exported.

Provided always and bee it further enacted and declared by the authority aforesaid That every Merchant or other Importer having paid the said duties and impositions in and by this Act appointed to bee paid for any of the said Goods or Merchandizes herein mentioned which might by Law have been imported before the making of this Act who being a Native shall within Twelve Months or an Alien shall within Nine months next after such his importation thereof again shipp off and carry out of this Kingdome or any part thereof the said Goods or Merchandizes or any part thereof to any part beyond the Seas That such Merchant or other Importer on such his exportation thereof shall bee repaid Two Thirds of the duties so by him paid by virtue of this Act of soe much of the said Goods and Merchandizes which hee shall so export or shipp off the said Merchants or Exporter making Oath on his Debenture in hec verba that all the Goods entred and shipped as there certified are really and truely exported for parts beyond the Seas on his owne account if hee acts for himselfe or if hee acts by Commission then on the account of such person or persons for whom the Deponent acts in the direction of the Voyage and that none of the said Goods have been since landed or are intended to bee relanded in England Wales or Berwick.

V. Officers to keep a distinct Account of Duties, and pay the same in Specie weekly into the Exchequer;

Penalty.

And bee it further enacted and ordained by the authority aforesaid that all and every the Officer and Officers who shall bee concerned in [the (fn. 2) ] levying collecting and receiving the duties granted by this Act doe keep a separate and distinct account thereof and pay the same in specie into the receipt of His Majesties Exchequer weekely on Wednesday in every Week unle se it bee an Holiday and if it bee then on the next day that is not an Holiday and upon neglect or refusal of the same shall incurr the penalties forfeitures damages. and costs as other the Officers of the Exchequer hereinafter mentioned shall bee liable too Which money soe paid in shall bee applied to the uses hereafter mentioned in this Act and noe otherwise.

VI. Register kept in the Office of Auditor of Receipts of Monies paid into the Exchequer.

Monies paid into the Exchequer to be the yearly Fund for the Purposes herein mentioned.

Provided and it is further enacted by the authority aforesaid That there shall bee provided and kept in his Majesties Exchequer (that is to say) in the Office of [the (fn. 3) ] Auditor of the Receipts one book or register in which all moneys that shall bee paid into the Exchequer by virtue of this Act shall bee entred registered and kept apart and distinct from all other moneys paid or payable to his Majestie upon any other branch of his Majesties Revenue or upon any other account whatsoever And that all moneys that shall bee paid into the Exchequer by vertue of this Act shall bee the yearely fund for the several and respective purposes herein after mentioned and expressed and shall not bee applied to any other purpose whatsoever.

VII. Commissioners for Transportation to make out within Three Months Debentures for Money due for each Transport.

Proceedings thereon; Debentures to be numbered in course; If more than one Ship hired, Debentures numbered according to Registry.

Provided and it is further enacted by the authority aforesaid That the Commissioners for Transportation doe within Three months after the passing this Act make out authentick Debentures for each su[m]m of money due to or for every respective Shipp as the same was adjusted by the Commissioners for takeing and stating the Publick Accounts of the Kingdome And that such Debenture when made out bee delivered either to the Owner of or to the Agent appeareing for every such respective Shipp and shall hee made payable to such person or his assignes as such respective Owner or his Agent shall nominate for the use of the Owners of the respective Shipps And that such Owner or Agent shall upon the receipt of such Debenture give a receipt to the said Commissioners for Transportation for every such Debenture Which said receipt shall bee entred in a Book kept for that purpose in the Office of Transportation And that such Debenture or Debentures bee numbred in course begining with the first Shipp that was hired with the Figure of One and soe successively according to the day the said Shipps were hired whether by his Majesties Commissioners for the Navy the Officers for Victualling the Officers of the Ordnance or the Commissioners for Transportation to the end that noe undue preferrence may bee made And if it soe fall out that more then One Shipp was hired in one day the respective Owner or Agent shall have his or their Debentures numbred as their respective Ships stand registred in the respective Offices where they were taken upp or hired.

VIII. Debentures to be produced and shown in the Office of Auditor of the Receipt.

How Monies paid into the Exchequer applied; Interest at £5 per Cent. per Ann. payable Half-yearly.

Provided and it is further enacted by the authority aforesaid That all the said debentures shall bee produced and shewne in the said office of the Auditor of the Receipt in the Exchequer and a note or memorandum thereof shall bee entred and taken in a book to bee kept for the said purpose in the same Office And that all the moneys that shall bee paid into the Exchequer by virtue of this Act shall bee applyed to the payment of the several persons named in the [said (fn. 2) ] several debentures and, their several and respective executors administrators [and (fn. 4) ] assignes for the uses aforesaid interest for their several and respective principal su[m]ms of money mentioned and expressed in such debentures from the Five and twentieth day of December One thousand six hundred ninety five for the space of Three yeares from thence next and immediately ensueing after the rate of Five pounds per centum for One whole yeare by Two equal payments the first payment to bee made upon the said Five and twentieth day of December.

IX. Deficiency of Monies raised to pay the Interest to be borne proportionably to the Amount of Debt.

Provided and it is further enacted by the authority aforesaid That if all the moneys that shall bee paid into the Exchequer by virtue of this Act shall not bee sufficient to satisfie and pay interest for all the said su[m]m of Three hundred thirty thousand seven hundred sixty nine pounds ten shillings and seven pence principal money for the said space of Three yeares at the said rate of Five pounds per centum for One whole yeare then [shall there (fn. 5) ] bee noe preference of any of the said persons named in the said debentures but such deficiency shall fall upon the said persons named in the said debentures their several and respective executors administrators and assignes ratably and proportionably according to the quantity of their respective debts mentioned in the said debentures.

X. Officers of the Exchequer diverting or misapplying Monies; Forfeiture of Office, Incapacity, and Penalty.

Orders, &c. for issuing or paying Money contrary to Act, void.

Provided and it is further enacted by the authority aforesaid That if any Officer in the Exchequer shall divert or misapply any of the moneys that shall bee paid into the Exchequer by virtue of this Act to any other uses or purposes then are hereby directed then such Officer soe offending shall forfeit his office in the Excheq[ure], and bee incapable of any office or place of trust and shall bee lyable to pay the double value of any su[m]m or su[m]ms soe diverted or misapplied to any of the said persons named in the said debentures their respective executors administrators or assignes who will sue for the same by any action of debt bill plaint or information in any of his Majesties Courts of Record att Westminster wherein noe essoign protection wager of law priviledge of parliament or other priveledge or more then one imparlance shall bee granted or allowed And all orders and warrants for issueing paying or disposeing any of the [moneys (fn. 6) ] to bee raised by virtue of this Act contrary to the true intent and meaning [thereof (fn. 7) ] shall bee utterly void.

XI. Proviso respecting Assignments of Debts to Owners of Transports, and respecting Authority to receive the same.

Interest of £6 per Cent. per Ann; Limitation of Redemption.

Provided and it is further enacted and ordained by the authority aforesaid That all such of the said debts due to any Owners of such Transport ships and all parts of such debts as have been att any time assigned or granted or covenanted and agreed to bee assigned or granted or for which any authority hath heretofore been given or granted by any of the said owners their respective executors or administrators to any person or persons to receive the same or any part thereof to the use of such person soe authorized or any other person besides such owner his or her executors or administrators shall and may bee redeemed and are hereby declared to bee redeemable by the said Owners their respective executors or administrators on payment of the principal su[m]m of money paid in consideration of makeing the said assignment grant covenant or authority together with the charges and interest for the same from the time of the payment thereof after the rate of Six pounds per centum for One whole yeare discounting for what hath been received for or in respect of the said debt by any such person to whom such assignment or authority was made or given and upon payment or tender of the said principal money interest and charges such grant assignement or authority and all covenants and agreements concerning the same shall bee void. Provided neverthelesse that such redemption as aforesaid bee made within the space of Twelve months from and after the end of this present Session of Parliament.

XII. No Fee taken of Owners of Transports for Debentures, Books, &c. by Officers of Exchequer.

Forfeiture of Office; Incapacity, Penalty.

Provided and bee it further enacted That noe fee reward or gratuity directly or indirectly shall bee demanded or taken of any of the said Owners or Agents their respective Executors Administrators or Assignes for the making any the said debentures or the payment of any of the said monies or for providing or making of any books registers or entries or permitting any views or ( (fn. 8) ) searches relateing to this Act by any of his Majesties Officers in the Excheq upon paine of forfeiting their offices and places and of becoming incapable of any office of trust and upon pain of payment of treble the value of any such fee reward or gratuity to the party grieved with costs of suit the same treble value to bee recovered by action of debt bill plaint or information in any of his Majesties Courts of Record att Westminster wherein noe essoigne protection priveledge wager of law injunction or order [of (fn. 9) ] restraint shall bee in any wise granted or allowed.

XIII. Officer of the Customs may accept Recompense for Services rendered to Merchant, as Commissioners may determine.

And whereas it may bee a reasonable accomodation for trade that the Officers of the Customs bee permitted on sundry urgent occasions to work att times and places not required by law for which extraordinary attendances the merchant or other person concerned is willing to make a moderate allowance if the Officer might bee justified in receiving the same Bee it enacted by the authority aforesaid That it shall and may bee lawfull for any Officer duely imployed in the execution of his office on any extraordinary service not required by law to take and receive such recompence from the merchant or other person desireing his attendance as the Commissioners of the Customes in the Port of London and the Collector Customer and Comptroller in the Out ports or any Two of them respectively (by whom the sufferance is thought requisite to bee granted) shall determine.