William III, 1696-7: An Act for granting to His Majesty several Duties upon Paper Vellum and Parchment to encourage the bringing of Plate and ha[m]mered Money into the Mints to be coined [Chapter VII. Rot. Parl. 8 & 9 Gul.III.p.2.nu.1.]

Stat. 8 & 9 W.III. c. 2. § 1.

§ 2; Duties upon Paper, &c. made within the Kingdom for Two Years, from 1st March 1696, to be paid by Makers, and an ad valorem Duty upon Paper, &c. imported, to be paid by Importers.

Whereas in and by one Act made and passed in this present Session of Parliament entituled An Act for the further remedying the ill State of the Coine of the Kingdome Itt is amongst other things enacted That all such ha[m]mered Silver Money clipped or unclipped as should be brought by any Person att any time [before (fn. 1) ] the Fourth Day of November One thousand six hundred ninety six and before the First Day of July One thousand six hundred ninety seven unto any of His Majesties Mints shall be there received by the Officers of His Majesties Mints att the Rate of Five Shillings and Foure Pence for every Ounce Troy of all such ha[m]mered Silver And His Majesties Officers who are or may be concerned are thereby required (amongst other things) to receive all such ha[m]mered Silver Coine as should be tendred to them for or upon any Loans att any time betweene the Fourteenth day of November One thousand six hundred ninety six & the First Day of February then next ensuing att the Rate of Five Shillings and Eight Pence for every Ounce as is therein mentioned Now to the end a Supply may be granted to Your Majesty as well for and towards the paying of the said Rate or Allowance of Five Shillings and Foure Pence an Ounce for ha[m]mered Moneys as for making good the Deficiences of the said Loans made or to be made in hamered Moneys occasioned by the recoining thereof as also for and towards the paying such Rate or Allowance as is or shall be settled in Parliament for the Encouragement of those that shall bring in Wrought Plate to be coined and for bearing the Wast and Charges [for (fn. 2) ] coining the said hammered Money and Plate Wee Your Majesties most dutiful and loyal Subjects the Co[m]mons in Parliament assembled do humbly present to Your Majesty the Impositions Rates and Duties herein after menc[i]oned and do beseech Your Majesty that it may be enacted and be it enacted by the Kings most Excellent Majesty by and with the Advice and Consent of the Lords Spiritual and Temporal and of the Co[m]mons in this present Parliament assembled and by Authority of the same That for and dureing the Terme of Two Yeares co[m]mencing from the First Day of March One thousand six hundred ninety six there shall be raised levied collected and paid unto and for the Use of His Majesty for and upon all Paper Pastboard Parchment & Vellum which att any time or times within or dureing the said Terme of Two Yeares shall be made or manufactured within this Kingdome of England Dominion of Wales and Towne of Berwick upon Tweed or imported or brought into the same the several and respective Impositions Rates and Duties herein after mentioned that is to say For all Paper White or Browne or of any other Colour or Kind whatsoever and for all Vellum and Parchment of what Nature or Kind soever which att any time or times within or dureing the said Terme of Two Yeares shall be made or manufactured within the Kingdome Dominion or Towne aforesaid there shall be paid & answered to His Majesty a Duty to be computed after the Rate of Twenty Pounds for every One hundreds Pounds of the true and real Value of the same to be paid by the respective Maker or Makers thereof And for all Paper White or Browne or of any other Colour or Kind whatsoever and for all Pastboard Vellum and Parchment of what Nature or Kind soever and whether the same be contained in Rolls Reams Quires Books printed or not printed or otherwise howsoever which att any time or times within or dureing the said Terme of Two Yeares shall be imported or brought into the said Kingdome of England Dominion of Wales or Towne of Berwick upon Tweed there shall be paid by the respective Importer or Importers thereof a Duty to be computed after the Rate of Five & twenty Pounds for every Hundred Pounds of the true and real Value of the same over and above all such Customs and Duties as are already payable for or upon the Importation thereof.

II. Duties paid by Importer in ready Money or at Three Months.

Discount £10 per Cent, for ready Money; Goods landed before Entry made and Duty paid, or Warrant had, forfeited.

And be it further enacted by the Authority aforesaid That the Duties hereby sett on all the said Forreigne and imported Co[m]modities before mentioned shall be from time to time satisfied and paid by the Importer or Importers of the same in Ready Money upon his or their Entry or Entries made and before the Landing thereof or else the said Importer shall give Security for Payment of the said Duty within Three Months time after the said Entry [thereof (fn. 3) ] as aforesaid And in Case of Payment in Ready Money that there be allowed a Discount after the Rate of Ten Pounds per Centum per Annum for the said Three Months And that in Case any such Foreigne & imported Co[m]modities of the kinds before mentioned shall be landed or putt on Shore out of any Shipp or Vessell from beyond the Seas before due Entry be made thereof in the Custome House in the Port or Place where the same shall be imported and the Duties hereby imposed shall be fully satisfied and paid or without any Warrant for the landing and delivering of such imported Co[m]modities of the kinds aforesaid first signed by the Co[m]missioners Collectors or other proper Officer or Officers of His Majesties Customs respectively that all such imported Co[m]modities of the kinds aforesaid as shall be so landed or putt on Shore or taken out of any Shipp or Vessell contrary to the true Intent and Meaning hereof or ( (fn. 4) ) Value of the same shall be forfeited and lost and shall and may be recovered of the Importer or Proprietor thereof (to witt) one Moiety of the same to the Use of His Majesty His Heires or Successors the other Moiety to the Use of him or them that will seize the said Co[m]modities or sue for the same or the Value thereof by Action of Debt or of the Case Bill Suit or Information wherein no Essoigne Protection Wager of Law or more than one Imparlance shall be granted or allowed.

III. Duties on imported Goods under Management of the Customs.

Value of Goods imported ascertained upon Oath of Merchant or Importer; Oath administered in the usual Form.

And it is hereby further enacted That the said Duties on such of the said Co[m]modities as shall be imported as aforesaid shall be from time to time under the Management & Government of the Co[m]missioners of His Majesties Customs for the time being who shall cause the same from time to time to be raised levied collected and paid by His Majesties Officers of the Customs to the Hands of the Receiver or Receivers General of the Revenue of the Customes for the time being and such Receiver & Receivers General for the time being shall answer and pay the Moneys ariseing thereby (the necessary Charges of raiseing collecting and answering the same onely excepted) into His Majesties [Receipt of (fn. 5) ] Exchequer distinct and apart from all other Branches within his or their Receipt for the purposes in this Act mentioned and that the respective Customer or Collector or other Person or Persons Officer or Officers of the Customs for the time being shall receive & levy the Duties of Five & twenty Pounds for every One hundred Pounds hereby imposed according to the true Value and Price of such Goods to be esteemed upon the Oath of the Merchant or Importer And such Oath shall be administred and all other Matters done for ascertaining recovering and levying the said Duties hereby granted upon the Values of the said imported Co[m]modities in the same manner and forme as are now lawfully used and practised in Cases where Goods pay the Subsidy of Poundage or other Duties ad valorem upon the Importation thereof.

IV.

Treasury to appoint Commissioners or Surveyours for the said Duties on Paper, &c. made in England, &c. who may substitute Deputies, &c; Commissioners may settle Orders, &c. for Guidance of Officers.

And for the better ascertaining the Duties by this Act charged and imposed upon such of the said Co[m]modities of Paper Vellum and Parchment as shall be made [or (fn. 5) ] manufactured in England Wales or Towne of Berwick as aforesaid and for the better raiseing levying and collecting of the same according to the true Meaning of this Act Be it further enacted by the Authority aforesaid That it shall and may be lawfull to and for His Majesty His Heires or Successors or to and for the Co[m]missioners of the Treasury or any Three or more of them now being or the High Treasurer of England of any Three or more of the Co[m]missioners of the Treasury for the time being in Writing to [constitute (fn. 6) ] and appoint such Co[m]missioners or Persons as they shall think fitt from time to time to be the Co[m]missioners or Surveyors for the said Duties who shall hereby have Power to substitute Deputies or inferiour Officers under them for the Purposes aforesaid and shall cause all the Moneys arising by the said Duties (except the necessary Charge in managing or collecting of the same) to be brought and paid into the Receipt of the Exchequer from time to time to the Uses in this Act mentioned And the said Co[m]missioners of the Treasury or any Three or more of them now being or the High Treasurer of England or any Three or more of the Co[m]missioners of the Treasury for the time being are hereby impowered from time to time to sett downe settle and prescribe such Orders Rules and Instructions for the better Guidance of the said Officers or any of them in and for the ascertaining charging & collecting of the Duties hereby imposed or intended to be imposed upon the said Co[m]modities manufactured in England Wales or Towne of Berwick aforesaid as shall be most conducing or agreeable to the Ends and Intent of this Act.

V. How Value of Goods made in England, &c. estimated; in Case of Dispute as to Value, the same to be estimated by Affidavit of Maker.

How Officer to proceed in case of apparent Fraud in such Affidavit.

And it is hereby declared & enacted That the Values of all the said Co[m]modities made in England Wales or the said Towne of Berwick or imported into the same shall in all Cases be taken to be so much as such Co[m]modity shall be worth to be sold as soon as they are perfectly made or imported And in Case any Dispute or Controversie shall att any time or times arise touching the Valuation of any such Co[m]modities between the Maker or Makers thereof and His Majesties Officer or Officers (which said Officer and Officers are to be under such Orders and Instructions as are before mentioned) in all and every such Case and Cases the Value of such Goods made in England Wales or Towne of Berwick aforesaid shall be esteemed by the Affidavitt of such Maker or Makers to be made in Writing before any of His Majesties Justices of the Peace who are hereby impowered and required to take the same and to be delivered to the said Officer or Officers who shall thereupon have Power by this Act if hee thinks His Majesty to be apparently defrauded by the Values sworne to by the Maker to take such Goods att the Value specified in such Affidavitt paying downe Ready Money to the Maker for the same which Ready Money so paid downe shall be allowed upon the Accompts to be made to His Majesty for the Duties aforesaid and the Goods in such Cases shall be sold and disposed of for His Majesties best Advantage and Profitt.

VI. Before 25th March 1697 Makers to give Notice to Commissioner or Officer, of Manufactory, and Name and Place of Abode.

The like on Change of Manufactory; Penalty £20.

And it is hereby further enacted by the Authority aforesaid That all and every the Maker or Makers of the said Manufactures of Paper Parchment and other the said Co[m]modities or any of them shall before the Five and twentieth Day of March One thousand six hundred ninety seven give Notice in Writing to some one or more of the Co[m]missioners or Officers to be appoynted to manage or collect the said Duties or cause such Notice to be left where such Co[m]missioners or Officers shall usually reside or execute his or their Trust of the Place or Places where every such Person or Persons do usually make the Manufactures aforesaid with their Names and Places of Abode respectively And that all and every such Maker or Makers as often as hee she or they shall change their Places of working or making of Vellum Parchment or Paper and all and every Person & Persons who shall att any time or times hereafter be the Maker or Makers of any such Co[m]modities as aforesaid or any of them shall give or leave the like Notice of their respective Names and Places of Abode and the Places where they shall make or intend to make any such Parchment Paper or other the Co[m]modities, aforesaid before they or any of them do presume to make the same in any such New Place or Places to the End the said Co[m]missioners or other Officers( (fn. 7) ) from time to time have due Knowledge of all the Places where the said Goods shall be made and be the better enabled to secure the Duties hereby granted thereupon And if any such Maker or Makers shall neglect to give or leave such Notice as is required by this Act hee she or they shall for every such Offence forfeit the Su[m]m of Twenty Pounds the one Moiety to His Majesty His Heires and Successors and the other Moiety to him or them that shall sue for the same as aforesaid.

VII. Places for drying, &c. not to be used before Notice.

Makers to permit Officers to take Notice of Stock of Rags,; &c; Entry to be made of Paper, &c. within Five Days after drying, &c. and before Removal, and Duty paid within Six Months; Penalty; Permit for Removal gratis; Allowance of £10 per Cent. on prompt Payment.

And the better to prevent any Frauds or Concealments whereby His Majesty His Heires or Successors may be injured or deprived of His or their Dues according to the true Meanyng of this Act Be it further enacted That the several Makers of Paper which shall be made dureing the Terme aforesaid shall use no Place for drying the same or making it fitt for Use other than such Co[m]mon Place or Places whereof hee she or they first shall have given Notice to the proper Officer of the said Duties to be the Place or Places for his her or their drying or finishing the same And that the several Makers of Parchment or Vellum which shall be made dureing the Terme aforesaid shall use no Pitts or Places for the preparing making drying or finishing the same other then such Pitts or Places whereof hee shee or they shall first have given the like Notice to the proper Officer of the said Duties to be the Pitts or Places for his her or their preparing making drying or finishing the same And that the respective Makers of the said Paper Parchment or Vellum shall from time to time permitt & suffer the respective Officers of the said Duties who shall be thereunto appointed to take Notice of the Stock or Quantities of their Skins Rags Stuffs or other Mat[er]ials for making of the said Vellum Parchment or Paper and of such Vellum Parchment or Paper as they shall so make and of their Proceedings in making [and (fn. 8) ] converting the same into Paper Parchment or Vellum and shall from time to time within Five Days after such Parchment Paper or Vellum shall be dryed so as to be fitt for Use and before the Removal thereof make true Entry with His Majesties Officer or Officers as shall be appointed to attend such Mills or Works respectively or give them true Accounts in Writing of the several Quantities and Kinds of Parchment Paper or Vellum as shall be so by them respectively made and att the time of making such Entries or within Six Months after shall pay His Majesties Duties by this Act payable for the same and shall likewise have a Permission signed by some one of the said Officers to carry away every or any Parcel of such Co[m]modities before such time as the same shall be removed or carryed away from the Worke-house or other Place where such Goods shall be first putt after their being dryed and fitt for Use under the several Penalties and Forfeitures herein after mentioned which Permitts the said Officers are hereby required to give gratis unto the said Makers of such Paper Parchment or Vellum upon paying the said Duty, hereby granted or securing the same to be paid within the said Six Months. And if any such Maker or Makers att the time of such Entry shall pay down the Duty hereby, imposed hee she or they shall be allowed for such Prompt Payment after the Rate of Ten Pounds per Cents per Annum upon every Su[m]m so to be paid for the said time of Six Months.

VIII. Officers may search drying Goods.

Owner refusing Entrance; Penalty £10; Maker using private Drying Rooms, &c. or not making due Entries, or unduly removing, &c; Penalty, £50; and Goods forfeited.

And be it further enacted by the Authority aforesaid That it shall and may be lawful for the said Officer or Officers so to be appointed att all seasonable times in the day-time to search and see what Quantities of the said Co[m]modities are making drying or finishing and to enter into any Mill Yard Drying-house Warehouse or other House or Place where the same shall be making or be lodged And if any Owner or Occupier of any such Mill Yard House Warehouse or Places aforesaid shall att any time or times refuse Entrance to the Officers as aforesaid they shall for every such Refusal forfeit the Su[m]m of Ten Pounds the one Moiety thereof to the Use of His Majesty His Heires and Successors & the other Moiety thereof to the Use of him or them who shall sue for the same to be recovered as aforesaid And if any Maker or Makers Owner or Owners of any of the said Co[m]modities of Paper Parchment or Vellum shall endeavour to defraud His Majesty of any Duty by this Act payable by using any Private Mill Pitt Drying-Roome or other Place for the making or finishing the same contrary to this Act or by not making due Entries and giving an Account thereof as aforesaid or by removing or carrying away any such Co[m]modities before the Duty be paid or secured and a Permission be given for carrying away such Goods as aforesaid or shall fraudulently hide or conceal any of the said Co[m]modities to the intent to deceive His Majesty of His just Dues for the same That then and in every such Case hee she or they so offending shall forfeit the Su[m]m of Fifty Pounds (to witt) one Moiety thereof to the King and the other Moiety thereof to him or them that shall ( (fn. 9) ) for the same to be recovered as aforesaid And moreover in all such Cases the said Co[m]modities which shall be found in any such Private Mill Pitt Warehouse Drying Roome or other Place or for which no such Entry shall be made or that shall be unlawfully removed or carried away without a Permission given or be fraudulently hidd or concealed shall be forfeited & shall and may be seized by any of the Officer or Officers aforesaid to His Majesties Use.

IX. Duty to be paid for Stock in Hand on 1st March 1696.

And whereas several Merchants Stationers Wholesale Sellers Retailers Paper-Makers and other Persons Bodies Politick or Corporate have or may have on the First Day of March One thousand six hundred ninety six several Stocks or Quantities of Paper Pastboards Vellum & Parchment to be sold Be it further enacted by the Authority aforesaid That all and every such Merchaunts Stationers Wholesale Sellers Retailers Paper-Makers & other Persons. Bodies Politick or Corporate on the said First Day of March having in his her or their Custody or Possession or in the Custody or Possession of any other Person or Persons for his her or their Use Benefitt or Account any Stock or Quantity of Paper Parchment Vellum or Pastboard within the Kingdom of England Dominion of Wales or Towne of Berwick upon Tween being for Sale shall yeild & pay unto His Majesty for the same a Duty after the Rate of Seventeen Pounds Ten Shillings to be computed upon every One hundred Pounds of the true and real Value of all such Paper Pastboard Vellum and Parchment as the same shall be worth to be sold by them respectively on the said First Day of March which said Duty of Seventeen Pounds Ten Shillings per Cents upon the Value as aforesaid shall be answered and paid to His Majesty by the respective Merchants Stationers Wholesale Sellers Retailers Paper Makers and other the Persons or Bodies Politicks or Corporate aforesaid within Ten Days after the said First Day of March One thousand six hundred ninety six.

X. Paper Maker, &c. to deliver to Officer a Particular in in Writing, signed, of Stock in Hand liable to Duty.

Officers may enter Shops, &c. for the Purpose of receiving and comparing Valuation with the Goods; Refusing Entrance, Penalty £20; If Officer is satisfied of Valuation, he is to collect the Duty; If such Duty not paid by 11th March 1696, or not secured; Distress.

And to the end the said Stocks of Paper Parchments Vellum and Pastboards and the true Value thereof may be knowne and discovered and the said Duty of Seventeen Pounds Ten Shillings [thereupon (fn. 10) ] thereupon may be ascertained & answered Be it further enacted by the Authority aforesaid That all and every the said Merchants Stationers Wholesale Sellers Retailers Paper-Makers and others before mentioned shall deliver or cause to be delivered to the proper Officer to be appointed as aforesaid a Particular in Writing signed by themselves or by their Appointment of the whole Quantities Kinds and Values of the several Stocks of Paper Parchment Pastboard or Vellum for which such Person or Persons respectively ought to be charged according to the true Intent and Meaning of this Act And the said Officers to be appointed for that purpose where any such Stock of Goods shall be or remain shall have Power and Authority and are hereby authorized and impowred to enter into any Shopps Warehouses or other Places whatsoever where any such Goods shall be or remaine there to take an Account thereof and to view the same & if such Valuations be given in as aforesaid then to compare the said Goods therewith And all and every the said Person or Persons chargeable as aforesaid for their Stock of Paper Parchment Vellum and Pastboard shall be obliged by Force and Virtue of this Act (if thereunto required) to permitt and suffer the said proper Officers of the District or Place to make such Entrance and View as aforesaid And if any such Person or Persons shall refuse to permitt or suffer such Officer to enter in their Shops Warehouses or other Places (if thereunto required as aforesaid there to view the said Stock as aforesaid or any part thereof) then every such Person for such refusal shall forfeit the Su[m]m of Twenty Pounds One Moiety thereof to His Majesty and the other Moiety to him or them that will sue for the same in the manner before mentioned And in case the Officer or Officers so to be imployed shall be satisfied both as to the Quantities and Values of such Stock of Paper Parchment Vellum and Pastboard for which any Person or Persons Bodies Politick or Corporate ought to pay by this Act then the same Officer or Officers as shall be appointed in that behalfe shall p[ro]ceed to collect and receive the said Duties after the Rate of Seventeene Pounds Ten Shillings per Cents upon the Value of such Goods for which such Person or Persons Bodies Politick or Corporate shall be chargeable as aforesaid and uppon receipt of any such Duties shall give Acquittances for the same gratis And in case such Duties be not paid by the Eleaventh Day of March One thousand six hundred ninety six or if by that time the same be not secured to be paid within Three Months then next ensuing (which Security the said Officers are hereby impowered to take by Bonds in His Majesties Name and to His Majesties Use) then such Officer or Officers shall and may by virtue of this Act levy such Duties that shall not be so paid or secured by Distresse of the Goods and Chattells of the Person or Persons Bodies Politick or Corporate liable thereunto and for Nonpayment may sell such Distresse within Five Days rendring the Overplus if any be to the Owner after Satisfaction of the Duty and Charges of the said Distresse.

XI. Allowance £10 per Cent. on prompt Payment of Duty for Stock in Hand.

Valuation of Stock, in case of Dispute, estimated by Oath of Owners; In case of apparent Fraud; Proceedings.

Provided always That if any such Person or Persons Bodies Politick or Corporate Chargeable for such Stock shall pay or cause to be paid his or their Duties the said Eleaventh Day of March One thousand six hundred ninety six hee she or they shall be allowed for such prompt Payment after the Rate of Ten Pounds per Centum per Annum for every Su[m]m so to be paid for the same time of Three Months But in case any Dispute or Controversie shall arise touching the Valuation of any such Stock of Paper Parchment Vellum or Pastboard in all such Cases the same shall be esteemed by the Oath of the Owner or Owners to be made and taken in Writing before any of His Majesties Justices of Peace as aforesaid and to be delivered to the said Officer or Officers who shall hereby have Power (if hee thinks the King to bee apparently defrauded thereby) to take such Goods att the Value specified in such Affidavitt paying downe Ready Money to the Owner for the same which Ready Money so paid downe shall be allowed upon the Accounts to be made to His Majesty for the Duties aforesaid And the Goods in such Cases shall be sold and disposed of for His Majesties best Advantage and Profitt.

XII. Paper Makers, &c. not giving particulars, &c. of Stock in Hand, or omitting or concealing Stock,

Penalty £50. and Goods omitted or concealed, &c. forfeited.

And be it enacted by the Authority aforesaid That in case any of the said Merchants Stationers Wholesale Sellers Retaylers Paper-Makers or other Person or Persons Bodies Politick or Corporate having on the said First Day of March One thousand six hundred ninety six in his or their Custody or Possession or in the Custody or Possession of any other Person or Persons for his her or their Use Benefitt or Account any Stock or Quantity of Paper Parchm[en]t Vellum or Pastboard shall neglect to give a Particular and Valuation of the same to the proper Officer or Officers on or before the Fifth Day of March One thousand six hundred ninety six or shall wittingly or willingly omitt or leave out of the same any part of his said Stock to the intent to defraud His Majesty or shall remove or carry away or conceal any part of his said Stock before His Majesties Duties thereupon shall be paid or secured as aforesaid that then and in every such Case hee she or they so offending for every such Offence shall forfeit the Su[m]m of Fifty Pounds to witt one Moiety thereof to the King and the other Moiety thereof to him or them that will sue for the same as aforesaid And in all & every such Case and Cases the Paper Parchm[en]t. Vellum or Pastboard for which no such Particular or Valuation shall have been given or which shall be fraudulently o[m]mitted out of the same or which shall be so concealed or carried away before His Maj[es]ties. Duties shall be paid or secured shall be forfeited and shall and may be seized by any of the Officer or Officers aforesaid to His Majesties Use.

XIII. Information of Seizure to be laid within Eight Days before Two Justices.

Appeal to Quarter Sessions; Final.

And it is hereby enacted That in all Cases where any Paper Parchment Vellum or Pastboard shall be seized for any Offence against this Act and an Information thereof shall be layed by the Officer or a Complaint made by the Owner within Eight Days after the Seizure before any Two or more of His Majesties Justices of the Peace of the same County Riding or Place where such Seizure shall be made the Cause of every such Seizure shall and may be heard and determined by such Justices of the Peace who have hereby Power to su[m]mon and examine Witnesses upon Oath concerning the same And if either Party shall think himselfe or herselfe agrieved or remaine unsatisfied in the Judgment of the said Justices Then hee she or they shall and may by virtue of this Act complaine or Appeal to His Majesties Justices of the Peace in the next General Quarter Sessions for that County Riding or Place who are hereby impowered to su[m]mon and examine Witnesses upon Oath for that Purpose and finally to heare and determine the same.

XIV. No Fee for Entries, &c.

Provided always and it is hereby enacted That no Fee or Reward shall be had or taken by any of the said Officers from any of the said Makers or others for the Entries Accompts or Permissions aforesaid or any of them.

XV. Repayment of Duties on Exportation, on Oath that Duties have been paid, and Security not to reland.

Provided also That if any person or persons shall export beyond the Seas for Sale any of the said Co[m]modities by this Act charged as aforesaid that then upon Oath made that the Duties first due [and (fn. 11) ] payable to His Majesty for the same by this Act were duely paid or secured expressing the Su[m]m paid or secured and by whom and upon Security to be first given that the Goods shall not be relanded in England Wales or Towne of Berwick aforesaid (which Oath shall and may be administred and the ( (fn. 12) ) Security taken by the Customer or Comptroller of the Port where such Exportation shall be had) the Duties which by this Act shall have been payd or secured for such of the said Co[m]modities so exported shall be repaid ( (fn. 13) ) so much shall be discharged upon the Security before given for the same Any thing in this Act before mentioned to the contrary notwithstanding.

XVI. Loan of £125,000 at £8 per Cent. per Ann.

Tallies of Loan; Orders registered in course; No Fee for any Master relating to Loan; Officer offending; Deputies offending.

And to the intent that Moneys may the more speedily be raised for the Ends and Purposes in this Act mentioned Be it further enacted by the Authority aforesaid That itt shall and may be lawfull to and for any Person or Persons Bodies Politick or Corporate Natives or Foreigners to advance and lend to His Majesty upon the Security of this Act any Su[m]m or Su[m]ms of Money not exceeding the Su[m]m of One hundred twenty five thousand Pounds and to have and receive Interest for the Forbearance thereof not exceeding Eight Pounds per Centum per Annum and that no Money so to be lent shall be rated or assessed to any Tax or Assessment whatsoever And that the Auditor of the Receipt of Exchequer shall keep one Book in which all Moneys coming into the said Receipt for the said Duties upon Paper Parchment or other Duties by this Act granted shall be distinctly entred and registred and the Lenders shall according to the Course of Exchequer have Tallies of Loan and Orders of Repayment bearing such Interest as aforesaid which Interest shall be paid every Three Months until Satisfaction of the Principal And the said Orders shall be registred in Course according to the Dates of the Tallies without any undue Preference And all and every Person and Persons shall be paid the Principal in Course according to the Dates of their Tallies And all the Money coming in by this Act shall in the same Order be liable to the Satisfaction of the Parties their Executors Administrators or Assigns without any undue Preference and shall not be diverted to any other Use Intent or Purpose whatsoever And that no Fee Reward or Gratuity directly or indirectly shall be demanded or taken for any Matter or Thing relating to the said Loans And if any Officer shall offend by diverting or misapplying the Moneys or giving any undue Preference in point of registry or Payment or by taking any Fee Reward or Gratuity hee shall forfeit his Place and any Deputy or Clerk offending therein without Direction [or Privity (fn. 14) ] of his Master shall forfeit double the Value of the Money so diverted or misapplied demanded or taken to the Party grieved.

XVII. Proviso where several Tallies bear Date the same Day.

Provided always That if several Tallies of Loan or Orders for Payment beare Date or be brought the same Day to the Auditor of the Receipt to be registred then it shall be interpreted no undue Preference which of those [he enters (fn. 15) ] first so hee enters them all the same Day.

XVIII. Paying subsequent Orders, if first demanded, no undue Preference, if sufficient reserved to satisfy preceding Orders.

Provided also That it shall not be interpreted any undue Preferrence to incurr any Penalty in point of Payment if the Auditor direct and the Clerk of the Pells Record and the Tellers do pay subsequent Orders of Persons that come and demand their Moneys and bring their Order in their Course so as there may be so much Money reserved as will satisfie precedent Orders which shall not be otherwise disposed but kept for them Interest upon Loan being to cease from the time the Money is so reserved and kept in Bank for them.

XIX. Orders for Payment of Money lent may be assigned by Indorsement.

Memorial thereof without Fee; Assignee may in like Manner assign.

And be it further enacted by the Authority aforesaid That every Person or Persons to whom any Money shall be due by virtue of this Act after Order entred in the Book of Register as aforesaid for Payment thereof his Executors Administrators or Assigns by Indorsment of his Order may Assigne and transfer his Right Title Interest and Benefitt of such Order or any part thereof to any other Which being notified in the Office of the Auditor of Receipt aforesaid and an Entry or Memorial thereof also made in the Book of Register aforesaid for Orders which the Officers shall upon request without Fee or Charge accordingly make shall intitle such Assignee his Executors Administrators [or (fn. 16) ] Assignes to the Benefitt thereof and Payment thereon And such Assignee may in like manner assigne againe and so toties quoties and afterwards it shall not be in the power of such Person or Persons who have or hath made such Assignements to make void release and Discharge the same or any the Monies thereby due or any part thereof.

XX. 8 & 9 W. III. c. 2. § 1.

Master and Worker of the Mint to receive hammered Silver Money at the Rate of 58. 4d. per Ounce, and to weigh and compute the same; Duty of Officers at the Mint; Receipt to Persons bringing Silver; Charges of Recoining, &c. how defrayed; New Money delivered at the aforesaid Rate.

And to the end all the hammered Silver Money clipped or unclipped as pursuant to the said Act of Parliament for further remedying the ill state of the Coin of the Kingdome may or might be brought by any Person att any time after the Fourth Day of November One thousand six hundred ninety six and before the First Day of July One thousand six hundred ninety seven unto any of His Majesties Mints to be there received att the Rate of Five Shillings and Foure Pence per Ounce may be regularly received and entred and be recoined and that the Partie or Parties bringing the same may duly receive and be satisfied after the Rate of Five Shillings and Foure Pence in lawfull English Moneys for every Ounce so brought in Be it enacted by the Authority aforesaid That the Master and Worker of His Majesties Mints now being or that hereafter shall be or his sufficient Deputy or Deputies in this behalfe appointed or to be appointed (for whom hee will be answerable) shall duely receive the said hammered Silver Moneys so brought att the said Rate of Five Shillings and Foure Pence an Ounce taking Care in receiving the same to separate and cutt in Pieces all Base or Counterfeit Moneys and to returne such Pieces to the Bringers thereof and shall weigh such Silver hammered Moneys and exactly compute the same att the Rate last mentioned And the p[ro]per Officers or Clerks in the said several Mints to whom it appertains shall cause Entries thereof to be made in their Day-Books according to the Ordinary Course which of late Yeares hath been used in His Majesties Mint in the Tower of London for entring Silver in Course taking Care in such Entries to specifie the Names of the Person or Persons bringing such hammered Money the Day or Time of bringing the same the Weight or Quantity brought and the Amount thereof att the Rate aforesaid And the said Master and Worker his Deputy or Deputies shall give to the Party or Parties bringing such Silver a Receipt in Writing specifying all the Particulars last mentioned And that the proper Officers of the respective Mints shall new coin such hammered Moneys into the the lawfull Coins of this Realme And the said Master and Worker his Deputy or Deputies by or with the new Moneys proceeding therefrom with the helpe of such [new (fn. 17) ] Moneys as shall be raised and imprested to him by virtue of this Act shall not onely defray the necessary Charges of Receiving melting downe refining and recoining the said hammered Monies so brought att Five Shillings and Foure Pence an Ounce and the Wast incident thereunto but shall also pay back to all and every Person and persons bringing in such hammered Money so much in new or milled Money as the said Rate or Allowance of Five Shillings and Foure Pence an Ounce for his her or their hammered Money shall amount to in such due Course and Order as are herein after mentioned.

XXI. 8 & 9 W. III. c. 2. §. 6.

Master and Worker of the Mint to receive hammered Money of Collectors of Taxes, &c; Entries thereof in Day Books; To give Collector a Receipt; Officers of the Mint to new coin hammered Monies and pay back new Monies; Collectors to pay the same into the Exchequer; Allowance to Collectors of Deficiency by recoining.

And whereas by the aforesaid Act it is amongst other things enacted That all Money that should be brought in upon the Account of Taxes or Revenues att Five Shillings and Eight Pence per Ounce according to that Act shall be by the respective Receivers General or Collector carried to the next adjacent Mint in order to be recoined And that the said Taxes and Revenues shall not be brought into His Majesties Exchequer till recoined Now to the end that all the hammered Silver Monies which are or shall be received for Taxes or Revenues within the respective times by the said Act limitted att the said Rate of Five Shillings and Eight Pence an Ounce and are or shall be carried by the said Receivers General or Collectors to the next adjacent Mint may be regularly received recoined delivered back applied answered & accounted for Be it further enacted by the Authority aforesaid That the said Master and Worker of His Majesties Mints his Deputy or Deputies shall duely receive the said hammered Silver Moneys of the said Taxes or Revenues taking care in receiving the same to separate and cutt in peeces all Base or Counterfeit Moneys and to returne such Pieces to the Bringers thereof and shall weigh such Silver hammered Moneys and exactly compute the same att the said Rate of Five Shillings and Eight Pence an Ounce And that the proper Officers or Clerks in the said several Mints to whom it appertains shall cause Entries thereof to be made in their Day Books according to the ordinary Course of the Mint specifying the Names of the respective Receivers General or Collectors bringing such hammered Money the Day or Time of bringing the same the Weight & Quantity brought and the Amount thereof att the said Rate of Five Shillings and Eight Pence per Ounce and the Revenue or Tax to which it belongs And the said Master and Worker his Deputy or Deputyes shall give to such Receiver or Collector bringing such Silver a Receipt in Writing specifying all the Particulars last mentioned and shall cause the said Silver to be melted essayed and reduced to Standard and the Standard Weight thereof to be fairely entred in the Books of the Mint And that the proper Officers of the respective Mints shall new coin such hammered Moneys into the lawfull Coins of this Realme And the said Master & Worker his Deputy or Deputies shall pay back all the new Moneys proceeding from the Silver of the said Revenues or Taxes except the necessary Charge of receiving melting downe refining and coining the same and the Waste thereunto incident unto the respective Receivers or Collectors who brought such Revenues or Taxes to the Mint And the said Receivers or Collectors are hereby strictly enjoyned and required upon the Receipt of such new Money to answer or pay the same into the Receipt of His Majesties Exchequer upon the several Heads of Revenues or Taxes whereunto it doth belong or otherwise as the Law directs and carefully to observe all Appropriations which have been made by any Act or Acts of Parliam[en]t concerning the same or any Part thereof And that all and every such Receivors General and Collectors in their respective Accompts to His Majesty shall be allowed the Deficiency occasioned by the recoining the said ha[m]mered Money of the said Revenues or Taxes that is to say the difference betweene the Su[m]m of the hammered Money brought into the Mint computed att Five Shillings and Eight Pence an Ounce and the Su[m]m in Tail of the new Money which hee or they doe receive back from the Mint for the same.

XXII. Master and Worker of the Mint in paying back Monies to observe the late established Course.

Officer, &c. offending; Forfeiture of Officer; Incapacity; Deputy offending; Treble Damages and Costs.

And it is hereby further enacted That the said Master and Worker of the Mints his Deputy or Deputies in paying back the said hammered Moneys as well those which shall be brought att Five Shillings and Foure Pence an Ounce as those which shall be brought for Taxes or Revenues as aforesaid shall carefully observe the due Course establisht or of late Yeares practised within His Majesties Mint in the Tower of London and shall not give any undue Preference in Point of Entry or Payment but that all and every Person and Persons first bringing their hammered Money shall have the same first entred and be first satisfied in the Course of Repayment And in case any Officer of the Mint Receiver or Collector shall offend against this Act in any Matter or Thing concerning the receiving entring or coining the said hammered Moneys or paying back new Money for the same or in the answering or applying the said new Money in the Excheq[uer] or otherwise as the Law directs or by diverting or misapplying any of the said Moneys then every such Officer Receiver or Collector shall forfeit his Office and be forever incapable to serve His Majesty And moreover every such Officer of the Mint Receiver or Collector his or their Deputies or Clerks offending in any the Matters aforesaid shall for every such Offence forfeit Treble Damages to the Party grieved to be recovered by Action of Debt or of the Case besides Costes of Suit.

XXIII. Master and Worker may use the new Melting House at Westminster.

Provided always and it is hereby enacted That it shall and may be lawfull to and for the said Master and Worker of His Majesties Mints by himselfe his Deputies or Servants for whom hee will be answerable to make use of the Melting House newly erected neare the Receipt of the Exchequer att Westminister and the Utensils thereof for the receiving melting and casting into Ingotts such hammered Monies as shall be brought to be recoined att His Majesties Mint in the Tower of London Any things in this or the said other Act contained to the contrary notwithstanding.

XXIV. In what Case Collector to pay hammered Money to Receiver General.

Provided always and it is hereby enacted That in all Cases where any particular Collector is not required by Law to pay his Receipt directly into the Exchequer but to the Hands of some Receiver or Receivers General who are answerable for the same att the Receipt of the Exchequer such particular Collectors shall pay the hammered Monies by them received to their respective Receivers General to carry the same to the next adjacent Mint as by the said other Act is directed.

XXV. Appropriation of Monies borrowed, and which shall arise by the said Duties, except so

much of the said Duties as are directed to repay the said Loan and Interest, Charges, &c.

And be it further enacted by the Authority aforesaid That all the Monies which shall be borrowed as aforesaid and which shall arise by the Duties hereby granted excepted so much of the said Duties as are hereby directed to repay the said Loans and the Interest thereof and the necessary Charges of Collection and Management shall be disposed and applied and the same are hereby appropriated for or towards the paying of the said Rate or Allowance of Five Shillings and Foure Pence an Ounce for hammered Monies brought or to be brought in pursuant to the said Act and for or towards the making Good of the said Deficiencies of the said Loans made or to be made in hammered Monies pursuant to the said Act and for or towards the paying such Rate or Allowance as is or shall be settled in Parliament for the Encouragement of those that bring in Wrought Plate to be coined and for bearing the Waste and Charges of receiving in melting and coining the said hammered Money and Plate and other necessary Expences of the Mints and shall not be diverted or misapplied to any other Use Intent or Purpose whatsoever under the Paine of Double the Su[m]m so diverted or misapplied to be forfeited by any Officer or Person who shall be Guilty thereof to any other Person or Persons who will sue for the same to be recovered by Action of Debt or of the Case as is before menc[i]oned.

XXVI. Overplus of Duties after Payment of Charges and of the said Loan brought into the Exchequer.

Provided always That if more Money arise by the several Duties by this Act granted then shall be sufficient; to pay the Su[m]m of One hundred twenty five thousand Pounds (over and above the necessary Charges of Collection) for the Purposes in this Act mentioned and the Interest of the same or of so much thereof as shall be borrowed by this Act That then the Overplus shall be brought into the Receipt of Exchequer and remained there without being issued or disposed of but by Authority of Parliament.

XXVII. Recital of Advantages of making the best Writing Paper in this Kingdom; and that White Rags were used in making Brown Paper.

Using White Linen Rags for making Brown Paper, &c; Penalty £5.

And whereas the making the best and finest sorts of Writing Paper in England hath kept great Su[m]ms of Money in this Kingdom which formerly were sent to France and other Forreigne Parts to buy the same and for as much as there are made in this Kingdome White Linen Rags sufficient to make all sorts of Writing Paper not onely for the Use of the Subjects of this Kingdome but likewise to export to Forreigne Parts beyond the Seas did not many Persons beat upp and mingle such White Rags with Ropes Netts and Sail cloth for the making of Browne Paper ( (fn. 18) ) which may be made as well without the [Rags (fn. 19) ] to the great hindrance and discouragement of making White Writing Paper in this Kingdome Be it therefore enacted by the Authority aforesaid That from and after the Five and Twentieth Day of March One thousand six hundred ninety seven no Person or Persons whatsoever within this Kingdome of England Dominion of Wales or Towne of Berwick upon Tweed shall use or cause to be used any White Linen Rags for making of Browne or Course Papers for making of any other sort of Paper but such sorts of Paper onely as are generally deemed esteemed or taken to be and are co[m]monly called or knowne by the Name of White Writing or Printing Paper And if any Person or Persons whatsoever shall beat upp or cause to be beat up and used any White Linen Rags for making any sort or sorts of Paper whatsoever except White Writing or Printing Paper as aforesaid such person or persons so offending shall for every such Offence forfeit and pay the Su[m]m of Five Pounds One Moiety thereof to His Majesty His Heires and Successors and the other Moiety thereof to such person or persons who shall prosecute, and sue for the same to be recovered by Action of Debt Bill Plaint or Information in any of His Majesties Courts of Record wherein no Essoign Protection Priveledge or Wager of Law shall be allowed or more than one Imparlance.