William III, 1696-7: An Act for laying a Duty upon Leather for the Terme of Three Yeares and making other Provision for answering the Deficiences as well of the late Duties upon Coals & Culme... [Chapter XXI. Rot. Parl. 8 & 9 Gul. III. p. 6. nu. 1.]

Recital of 7 & 8 W. III. c. 31.

§27; and that the Monies intended to be raised by the said Act were not advanced; Duty upon Leather made or imported, over and above all other Duties, for Three Years.; To be paid by the Tanner or Importer.

Whereas in and by an Act made & passed in the Parliament holden att Westminster in the Seventh & Eighth Yeares of His Majesties Reigne intituled An Act for continuing to His Majesty certaine Duties upon Salt Glasse Wares Stone and Earthen Wares and for granting several Duties upon Tobacco Pipes & other Earthen Wares for carrying on the Warr against France & for establishing a National Land Bank and for taking off the Duties upon Tunnage of Shipps and upon Coals Itt was amongst other things provided and enacted That out of the Moneys which were intended to be thereby raised the Su[m]ms following should be paid and applied (that is to say) the Su[m]m of Five hundred and sixty thousand Pounds to discharge Moneys which were lent att the Receipt of Exchequer upon the Security of certain Duties upon Glasse Wares Stone & Earthen Bottles Coals and Culme (which Duties upon Coals and Culme were taken away by the said Act) and the Interest thereof One hundred and forty thousand Pounds to answer and make good the Rates & Duties upon Tunnage of Ships from the Seventeenth Day of May One thousand six hundred ninety six until the Seventeenth Day of May One thousand six hundred ninety seven (which Duties of Tunnage upon Shipps were also taken away by the same Act) And the further Su[m]m of One hundred & forty thousand Pounds to answer and make good the Rates and Duties upon Salt from the said Seventeenth Day of May One thousand six hundred ninety six until the said Seventeenth Day of May One thousand six hundred ninety seven in the manner therein mentioned as by the said Act more fully appeareth And whereas the Moneys which were intended to be raised by the said Act where not advanced according to the intention thereof whereby the said several Su[m]ms amounting to Eight hundred & forty thousand Pounds do still remaine to be provided for Wee Your Majesties most dutiful and loyal Subjects the Co[m]mons assembled in Parliament being sensible that the Disappointment and Failure of the Moneys which were expected upon the said Act to pay and satisfie the Principal & Interest of Loans and the several Annuities and Payments which should have been satisfied out of the said Su[m]m of Eight hundred and forty thousand Pounds hath been very injurious to the Lenders and other Persons intituled thereunto and prejudicial to the publick Creditt, and being therefore desirous to raise a Supply for their just and due Satisfaction doe grant unto Your Majesty the Rates & Duties hereafter mentioned and doe 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 & by Authority of the same That from and after the Twentieth Day of April which shall be in the Yeare of our Lord One thousand six hundred ninety seven for and during the Terme of Three Yeares from thence next ensuing there shall be raised levied collected and paid unto and for the Use of His Majesty for and upon all Leather tanned tawed dressed or made within this Kingdom of England Dominion of Wales and Towne of Berwick upon Tweed or imported or brought into the same (over and above all Customes Subsidies or other Duties already imposed or any ways payable to His Maj[es]ty for any such Leather) a Duty or Imposition to be reckoned after the Rate of Fifteen Pounds for every One hundred Pounds of the true and real Value of all such Leather and so proportionably for a greater or lesser Quantity whether the said Leather be made of any Hides or Skins or Pieces of the Hides or Skins of Ox Steer Bull Cow Calfe Deer Red and Fallow Goats and Sheep being tanned tawed or Salt Hides or whether such Leather be made of the Hides or Skins or Pieces of the Hides or Skins of Kids Lambs Drumble Elke Buffello Otter Moose Loyshe Beaver Seals Horses Hogs Dogs or from the Hides or Skins of any other Beasts or Creatures whatsoever and whether the same be tanned tawed dressed or made by any Tanner Bazil Tanner Tawers of Leather Spanish Leather Dressers Curriers or by any other Makers or Dressers of Leather in Woose Mill Oyle Salt Allome or with any Materials whatsoever which said Rates or Duties upon Leather shall be answered and paid to His Majesty by the Tanners Makers or Dressers or by the Importer or Importers thereof respectively.

II. Duty on Foreign Leather imported to be paid by Importer in Ready Money upon Entry, and before landing.

Landing before Entry made and Duty paid, or without Warrant,; Leather, &c. forfeited.

And be it further enacted by the Authority aforesaid That the Duties hereby sett or imposed on all Forreigne or imported Leather whether the same be in Hides Backs Butts or Skins or whether the same be or be not manufactured into Boots Shoes Gloves or any other Wares shall from time to time be 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 And that in case any such Forreigne or imported Leather or Co[m]modities made of Leather shall be landed or putt on Shore out of any Shipp or Vessell from beyond the Seas before due Entry be made thereof with the Officer appointed thereto 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 Leather or Co[m]modities made of Leather as aforesaid first signed by the Co[m]missioners Collectors or other proper Officer and Officers of His Majesties Customes respectively That all such imported Leather or Co[m]modities made of Leather as 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 the Value of the same shall be forfeited and lost and shall and may be recovered of the Importer or Proprietor thereof (to witt) One third Part of the same to the Use of His Majesty His Heires or Successors the other Two thirds to the Use of him or them that will seize the said Leather or Co[m]modities made of Leather as aforesaid 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 Commissioners of Customs, who are to cause the same to be levied and paid to Receiver General.

Receiver General to pay into the Exchequer.; Officers to levy and account ad valorem Duty on the Oath of Merchant or Importer as herein mentioned.

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 and Receivers General for the time being shall answer and pay the Moneys ariseing thereby (the necessary Chargs of raiseing collecting & answering the same onely excepted) into His Majesties Excheq[uer] distinct & 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 Customes for the time being shall receive & levy the Duties of Fifteene Pounds for every One hundred Pounds hereby imposed according to the true Value and Price of such Leather or Co[m]modities made of Leather as aforesaid 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 & levying the said Duties hereby granted upon the Values of the said imported Leather or Co[m]modities made of Leather 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. Recital of Stat. 1 Jac. I. c. 22. and that the due Execution thereof is necessary

Mayors, Lords of Liberties, &c. to execute and comply with the said Statute; Penalty.

And whereas in the First Yeare of the Reigne of King James the First of happy Memory a good and wholesome Statute was made concerning Tanners Curriers Shoemakers and other Artificers in Leather wherein ample Provision was made for the true and well tanning currying and working of Leather and for and concerning the buying and selling of the same in open Fayres and Marketts and for such other Matters and Things relating to Leather as in the said Statute are plainly and largely expressed the due Execution whereof hath been and is of great Importance to the publick Good and Service of this Realme and will very much contribute to the ascertaining charging & Collection of the Duties by this Act intended to be granted Be it therefore enacted by the Authority aforesaid That all Mayors Bayliffs & other Head Officers for the time being in the several Cities Borroughs & Markett Towns of this Realme and the respective Lords of Liberties Faires and Marketts & the Masters and Wardens of the several Companies in the said Act expressed and all Tanners Curriers Shoemakers & other Artificers and all and every other Person or Persons whatsoever who are or ought to be concerned in the Execution of the said Statute or to give Obedience thereunto shall (under such Pains Penalties and Forfeitures as are therein severally expressed) duely execute observe and comply with the same Statute and all the Clauses Matters and Things therein contained in relation to the tanning dressing making buying selling trying sealing registring or other Matters concerning Leather other than such as have been altered by any Law or Statute since that time made and now in force.

V.

The King or the Treasury may appoint Commissioners, who may substitute Deputies, &c. and who are to pay Duties collected into the Exchequer.

And for the better ascertaining and chargeing the Duties by this Act sett and imposed upon the Leather tanned tawed dressed or made within the said Kingdome of England Dominion of Wales and Towne of Berwick upon Tweed according to the true Meaning of this Act and preventing of Frauds concerning the same 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 or any Three or more of the Co[m]missioners of the Treasury for the time being in Writing to co[m]missionate 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 ariseing by the said Duties (except the necessary Charge of manageing 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.

VI. Values of Goods how to be taken, and without Allowance for Duties.

And it is hereby enacted & declared That the Values of all the said kinds of Leather imported as aforesaid shall in all cases be taken to be so much as such imported kinds of Leather are really worth to be sold for in London without any Allowance for the Duties thereupon charged by this or any former Act and that the Values of all the said Leather tanned tawed made or dressed in the said Kingdome of England Dominion of Wales & Towne of Berwick upon Tweed shall in all cases be taken to be so much as such Leather or kinds of Leather respectively is worth to be sold for att the next Markett without respect to the Duty hereby granted.

VII. Tanners, &c. to give Notice in Writing to the Officer of using Tan Houses, &c. and of Number of Pits and other Particulars herein mentioned; and of changing the same; and of their Names and Places of Abode, &c

Neglecting, &c. to give such Notice; Penalty £50.

And it is hereby further enacted by the Authority aforesaid That all and every Tanner Bazil Tanner Curryer Tawer of Leather Spanish Leather Dresser and all other Makers or Dressers of Leather in Wooze Mill Oyle Salt Allom or other Materials whatsoever shall before the Twentieth Day of May One thousand six hundred ninety seven give Notice in Writing to some one or more of the Co[m]missioners Surveyors or other Officers to be appointed for the next Markett to the Place where any Tan House Work house or other Place shall be made use of for the tanning tawing dressing or making of Leather of every such Tan House Work house or other Place for the tanning tawing dressing or making of Leather by them respectively used and of their Number of Pitts or Fatts therein And that all & every such Tanner Tawer Currier Dresser or Maker of Leather as often as hee she or they shall change their Places of tanning tawing dressing or making of Leather and all and every Person or Persons who shall att any time or times hereafter dureing the Continuance of this Act be the Tanner Tawer Currier Maker or Dresser of any such Leather shall give or leave the like Notice of their respective Names and Places of Abodes and of their Yards Workhouses or other Places where they shall tan tawe make or dresse or intend to tan tawe make or dresse any Leather Hides or Skins or Pieces thereof as aforesaid before they or any of them do presume to make use of any such Yard Workhouse or other Place or any Pitts or Fatts therein to the end the said Co[m]missioners Surveyors or other Officers may from time to time have due Knowledge of all such Tan Yards Work Houses or other Places with the Number of Fatts & Pitts where such Leather shall be tanned tawed made or dressed and be the better enabled to take an Account of all Leather Hides or Skins or Pieces of Leather Hides or Skins chargeable by this Act that so His Majesty may be the better answered the Duties for the same And if any such Tanner Tawer Currier Maker or Dresser of Leather shall neglect to give or leave such Notice as is required by this Act as aforesaid hee she or they shall for every such Offence forfeit the Sum of Fifty Pounds One third part to His Majesty His Heires or Successors & the other Two thirds to him or them that shall sue for the same as aforesaid.

VIII. Tanners, &c. to use no Place other than that mentioned in the Notice; and to suffer Commissioners or Officers to take Account of the Number and Quality of Hides &c. taken out of the Wooze, &c. and within Three Days after taking out of Wooze, and before carrying to drying Places, make Entry thereof.

Tanner, &c. not to remove Hides, &c. from Yards, &c. without Permit or Certificate of Account taken and Entry made, or without Notice to Officer; Permits gratis.; How far Tanner obliged to travel to give Notice.

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 Meaning of this Act Be it further enacted That the several Tanners Curriers Tawers Dressers or Makers of Leather dureing the Continuance of this Act shall make use of no Place or Places for the drying or making the same fitt for Sale other than such Place or Places whereof hee she or they shall first have given Notice to the proper Officer of the said Duties to be the usual Place or Places for his her or their drying or making the same fitt for Sale and that the respective Tanners Tawers Curriers Makers or Dressers of Leather shall from Time to Time permitt and suffer the respective Co[m]missioners Surveyors or other Officers of the said Duty and they are hereby impowered to take an Account of the Number and Quality of all Hides and Skins or pieces thereof which any such Tanner Tawer Currier Maker or Dresser by or for [himselfe or themselves or by or for (fn. 1) ] any other Person or Persons shall (att any Time or Times from and after the said Twentieth Day of April One thousand six hundred ninety seven dureing the said Terme of Three Yeares) take out of the Wooze Liquor or other Materials wherein the same shall have been tanned tawed steeped dressed or made in order to be dried or made fitt for Use or Sale And shall within Three Days after the taking out of the said Wooze Mill Liquor or other Materials aforesaid and before the carrying away the same from the usual Place or Places where such Leather is or shall be usually dried make true Entry with the proper Officer or Officers of the Number and Quality of the Hides Skins and Pieces of the Hides and Skins so taken out to be dried as aforesaid to the end His Majesty may be answered the Duties for the same when such Leather shall be sold att any Fare or Markett as is herein after directed And that no Tanner Tawer Currier Maker or Dresser of such Leather so taken out of the Wooze Mill Liquor or Materials aforesaid after the said Twentieth Day of April att any time or times dureing the Terme aforesaid shall remove carry or send away or suffer to be removed carried or sent away the same from their respective Yards Workhouses or other Places where they shall usually dresse or dry such Leather without a Permission or Certificate in Writing signed by some or one of the Officers for the said Duties signifying that an Account hath been taken and an Entry made thereof with such Officer or Officers or without giving to the proper Officer or Officers Three Days Notice att the least of his or their Intention to remove carry or send away the same that so the said Officer without his owne wilfull neglect or default may have time to take an Account as aforesaid And that the said Officer or Officers shall give such Permissions as aforesaid gratis and that no such Tanner Tawer Currier Maker or Dresser shall be obliged to goe or send further than the next Markett for the giving of any such Notice.

IX. Officers at seasonable Times may enter Tan Yards, &c. and search.

Owner, &c. of Tan Yard, &c. refusing Entrance to Officer; Penalty £5; Tanner, &c. using private Tan Yards, &c. or not making Entries, or removing without Permit or Notice, or concealing Hides, &c; Penalty £20; Leather found in Places not entered, &c. forfeited.

And be it further enacted by the Authority aforesaid That it shall and may be lawfull to and for the Officer or Officers so to be appointed att all seasonable Times in the Day time to enter into any Tan-yard Work house Warehouse or other House or Place used by any such Tanner Tawer Currier Dresser or Maker of Leather or where any such Leather shall be lodged to search and see what Quantities of Leather are taken out of the Woozes Mill Liquors or other Materials aforesaid in order to be dried or made fitt for Sale or Use And if any Owner or Occupyer of any such Tan-yard Workhouse or other House or Place 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 Five Pounds one Third Part thereof to the Use of His Majesty His Heires or Successors and the other two Thirds to him or them that will sue for the same to be recovered as aforesaid And if any Tanner Tawer Currier Dresser or Maker of any such Leather shall endeavour to defraud His Majesty of any Duty by this Act payable by using any private Tan-yard Workhouse Fatt Pitt or other Place for the tanning tawing steeping making dressing or drying the same contrary to this Act or by not making due Entries and giving and Account thereof as aforesaid or by removing sending or carrying away without a Permission or Notice given as aforesaid or shall fraudulently hide or conceal or cause to be hid or concealed any Leather Hides or Skins or Pieces thereof chargeable by this Act to the intent to deceive His Majesty of His just Duties due for the same That then and in every such Case the Party so offending shall forfeit the Su[m]m of Twenty Pounds one Third Part thereof to the King and the other two Thirds to him or them that will sue for the same to be recovered as aforesaid And moreover in all such Cases all such Leather which shall be found in any such private Tan-yard Workhouse Warehouse House or Place or for which no such Entry shall be made or that shall be so unlawfully removed sent or carried away without a Permission or Notice given as aforesaid or shall be fraudulently hidd or concealed shall be forfeited and shall and may be seized by any of the Officer or Officers as aforesaid to His Majesties Use.

X. No Fee for any of the said Entries, Certificates, &c.

Provided always and be it enacted by the Authority aforesaid That no Fee or Reward shall be had or taken by any of the said Officers from any of the said Tanners Tawers Curriers Makers or Dressers of Leather or others for the Entries Accounts Permissions or Certificates aforesaid or any of them.

XI. Leather not to be sold otherwise than in open Market.

Such Sale to be entered with Officer before delivering of Goods sold; The Duty to be thereupon paid, and Collector to give Tanner, &c. a Copy of such Entry, and a Receipt for the Duties; Proceedings in case of Dispute touching the Value of the Leather so to be sold.

And for the better Collection receiving and levying of the said Rates or Duties upon Leather by this Act imposed be it further enacted by the Authority aforesaid That from and after the said Twentieth Day of April no Tanner Tawer Currier Maker or Dresser or other Person or Persons whatsoever shall putt or cause to be putt to Sale Exchange or otherwise depart with any kind of Leather tanned tawed dressed or made within the Kingdome of England Dominion of Wales and Towne of Berwick aforesaid for which the said Duty ought to be paid in any place or places whatsoever other than in some open Fair or Markett And that all such Leather so Sold or for which any Contract shall be made for the Sale thereof with the real Price or true Value thereof att which the same shall be sold bartered or exchanged or agreed to be sold bartered or exchanged shall be entred or registred with the Officer appointed to collect these Duties to containe the Number of all Hides Butts Backs Skins & Pieces of Leather so sold bartered exchanged or contracted for before the Delivery of such Leather or of any Part thereof and that all and every the Duty and Duties by this Act charged for the same shall thereupon be paid and satisfied to the said Collector in ready Money for His Majesties Use and such Collector and Collectors shall thereupon give to the said Tanner Tawer Currier Maker or Dresser paying the said Duties a true Copy of the Entry made in such Registry with an Acquittance for the Moneys so received for the Duties of such Leather as aforesaid to the end that such Tanner Tawer ( (fn. 2) ) Maker or Dresser of Leather paying the Duties aforesaid may discharge the Account and Entry which bee first made with the Officer as is above mentioned and in case any Dispute or Controversie shall arise touching the Value of any Leather Hides or Skins or Pieces thereof that shall be sold or agreed for in any Fair or Markett and there registred as aforesaid the said Officer or Officers if hee or they think His Majesty to be apparently defrauded by the Value or Price registred shall hereby have power forthwith to take such Leather att the Value or Price thereof specified in such Register hee or they then paying downe ready Money to the Owner for the same with a further Allowance after the Rate of Two Shillings for every Twenty Shillings in the Price or Value att which itt shall be so entred or registred & proportionably for a greater or lesser Quantity which Ready Money and Allowance so paid downe shall be allowed upon the Accounts to be made to His Majesty for the Duties aforesaid by the said Officers and the Goods in such Case shall be sold and disposed of to His Majesties best Advantage and Profitt.

XII. Buyer not to take away Goods till Entry made.

And be it further enacted by the Authority aforesaid That no Buyer or Contractor for such Leather by himselfe or any other shall take or carry away the same or any Part thereof from such Fair or Markett until the same shall be entred or registred with such Collector or Officer and the Duties thereof paid & satisfied.

XIII. Selling otherwise than in open Market, or not making Entry, or Buyer removing Goods before Entry made, &c.;

Penalty £40; and Leather forfeited.

And be it further enacted by the Authority aforesaid That if any Tanner Tawer Currier Maker or Dresser of Leather or other Person or Persons whatsoever shall putt or cause to be putt to Sale Exchange or otherwise depart with any Leather (for which the Duties are to be paid) in any place other than in open Fair or Markett as aforesaid or shall make Default in entring or regiftring the Price or Value thereof att such Faire or Markett as is by this Act required or in paying the Duties hereby appointed to be paid thereupon as is hereby directed or if any Buyer or Contractor for any such Leather shall carry or cause the same to be carried away from the Fair or Markett before the Prize and Value be registred and the Duty paid or satisfied as aforesaid That then and in every such case all and every such Tanners Tawers Curriers Dressers Makers Buyers Contractors or other Persons respectively shall for every such Offence forfeit and lose the Su[m]m of Fourty Pounds to witt One third part thereof to the King and the other Two thirds to him or them that will informe and sue for the same to be recovered as aforesaid and moreover that the Leather so unlawfully putt to Sale sold exchanged or contracted for or whereof the Price or Value shall not be registred or for which the said Duties shall not be so paid in the Manner and Forme by this Act prescribed shall be forfeited and shall and may be seized and carried away by any of His Majesties Officers for His Majesties Use.

XIV. Where Leather seized and Information laid, or Complaint made as herein mentioned; the same may be determined by Two Justices of Peace; Appeal.

And it is hereby enacted That in all Cases where any Leather shall be seized for any Offence against this Act and an Informac[i]on thereof shall be laid by the Officer or a Complaint made by the Owner within Fifteen Days after the Seizure before any Two or more of His Majesties Justices of the Peace of the same County Riding Towne Corporate or Place where such Seizure shall be made the Cause of every such Seizure shall and may be heard & 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 find himselfe agrieved or remaine unsatisfied in the Judgement of the said Justices then hee 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 and finally to heare and determine the same.

XV. Tanner, &c. every Three Months to account with Officer for Hides, &c. taken out of Wooze, &c. and for Entries, and discharge such Account in Manner herein mentioned;

Penalty £20; Officers upon taking such Account to inform themselves of the Truth thereof; Tanner, &c. defrauding the Crown; Penalty.

And be it further enacted by the Authority aforesaid That every Tanner Tawer Currier Maker or Dresser of Leather shall once in every Three Months att the least make an Account with the proper Officer of every Division or District respectively of and for all the Hides and Skins & Pieces of the Hides and Skins which such Tanner Tawer Currier Maker or Dresser by himselfe or any other within the time of every such Account shall have taken out of the Wooze Mill Liquor or Ingredients used for tanning tawing steeping or dressing the same and of his Entries thereof with the Officer and shall att the same time discharge the said Account either by Leather Sold for which the Duty shall have been paid as aforesaid or else by Leather remaining in his Possession not carried to any Faire or Markett or by Leather carried by Permission to a Faire or Markett & there remaining unsold which Account (if demanded) every such Tanner Tawer Currier Maker or Dresser of Leather shall truely & faithfully make from time to time under the Penalty of Twenty Pounds to witt One third Part thereof to the King and the other Two thirds to him or them that will sue for the same to be recovered as aforesaid and that all and every such Officer upon the taking of such Accounts shall informe themselves concerning the Truth or Falshood thereof to the end and purpose that if such Tanner Tawer Currier Maker or Dresser shall have unlawfully conveyed away any ? the said Leather wherewith hee shall be chargeable or shall have defrauded His Majesty of any Part of the Duties hereby payable for the same he may be proceeded against in such Manner and Forme and for such Penalties or Forfeitures as are by this Act prescribed for such Offence.

XVI. Negro Dress not accounted Leather imported; but to pay Duty as dressed.

Provided always and be it enacted That such Forreigne Raw Hides or Skins as are usually said to be Negro Dress shall not be accounted Leather imported but shall pay the Duty hereby imposed when the same shall be tanned tawed dressed or made into Leather.

XVII. Collar Makers, Glovers, &c. accounted Tawers.

And be it further enacted & declared by the Authority aforesaid That all and every Collermakers Glovers Bridle Cutters and others who taw or make Leather in Oyle Allom or Salt and who cutt and make the Leather they so make into Wares shall be accounted Tawers or Makers of Leather within this Act.

XVIII. Persons making their Leather into Wares not obliged to carry the same to Fairs, or sell or register there, but to enter the same with the Officer of the Place where they dwell; and make Oath of Value as herein mentioned, and pay Duties.

Provided neverthelesse That such Persons so making their Leather into Wares without selling the same in Skins shall not be obliged to carry the Leather which they do so make into Wares to any Faire or Markett or to sell or register the same there as by this Act is directected But such Collermakers Bridle-Cutters or others making into Wares the Leather they so make shall so soon as such Leather is made enter the same with the Officer of the Place or Division where such Coller-maker. Bridle-cutter or Glover or other such Person respectively shall

dwell before the same shall be made into Wares and make an Oath before the Officer to be appointed for such Division or Place (which Oath such Officer is hereby impowered to administer and take) of the true Value of the Leather so by them respectively made to be by him or them made into Wares and shall thereupon pay the Duties hereby imposed to such Officer and take his Acquittance for the same after which Oath and Payment made such Coller-maker Glover Bridle-cutter or other Person as aforesaid as to such Leather onely shall not be liable to any of the Penalties by this Act imposed.

XIX. Collar Maker, &c. making Leather into Wares, or selling before Entry, and Duty paid;

Penalty £5.

Provided always that in Cases where such Coller-maker Glover Bridle-cutter or others as aforesaid shall cutt or make into Wares any of the Leather so by him made before due Entry made with such Officer and the Duty paid as aforesaid or shall sell any Leather so by him made tawed or dressed to any Person or Persons and not first make the same into Wares such Coller-maker Glover Bridle-cutter or other Person as aforesaid shall forfeit for every such Offence the Su[m]m of Five Pounds to be recovered and distributed as aforesaid.

XX.

Tanners, Collar Makers, &c. having Stock of Leather not made into Wares on the 20th April to pay an ad valorem Duty as herein mentioned, within Three Months after the 20th April.

And whereas several Tanners Leather Dressers Curriers Leather-sellers Shoe-makers Coach-makers Coller-makers Bridle-cutters Sadlers and other Makers Dressers Merchants Dealers or Workers in Leather have or may have on the Twentieth Day of April One thousand six hundred ninety seven several Stocks or Quantities of Leather not made into Wares Be it further enacted by the Authority aforesaid That all and every such Tanner Leather-Dresser Currier Leather-seller Shoe-maker Coach-maker Coller-maker Bridle-cutter Sadler and other Maker Dresser Merchant Dealer or Worker in Leather on the said twentieth Day of April 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 Leather not made into Wares within the Kingdome of England Dominion of Wales or Towne of Berwick upon Tweed being for Sale shall yield & pay unto His Majesty for the same a Duty after the Rate of Twelve Pounds Ten Shillings per Centum to be computed upon every One hundred Pounds of the true and real Value of all such Leather not made into Wares as aforesaid as the same shall be worth to be sold by them respectively on the said Twentieth Day of April which said Duty of Twelve Pounds Ten Shillings per Cents upon the Value as aforesaid shall be answered and paid to His Majesty by the respective Tanners LeatherDressers Curriers Leather-sellers Shoe-makers Coach-makers Coller-makers or Bridle-cutters Sadlers or other Makers Dressers. Merchants Dealers or Workers in Leather within Three Months after the said Twentieth Day of April.

XXI.

Tanners, &c. to deliver to the Officer a Particular in Writing signed, of Stock of Leather not made into Wares.; Officer may enter Shops,; &c. and view and take account, and compare Goods with Valuation; Refusing Entrance to Officer; Penalty £20; If Officer satisfied as to Quantity and Value of Stock he is to collect Duty and give Acquittances gratis; If Duties not paid or secured within Three Months; Distress.

And to the end the said Stocks of Leather not made into Wares aforesaid and the true Value thereof may be knowne & discovered and the said Duty of Twelve Pounds Ten Shillings per Centum thereupon may be ascertained and answered Be it further enacted by the Authority aforesaid That all & every the said Tanners Leather Dressers Curriers Leather-sellers Shoe-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 Leather not made into Wares aforesaid 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 remaine shall have Power & Authority and are hereby authorized and impowered to enter into any Shops Warehouses or other Places whatsoever where any such Goods shall be or remaine there to take an Account thereof and to view the same And if such Valuation 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 Leather not made into Wares shall be obliged by force and virtue of this Act (if thereunto required) to permitt and suffer the said proper Officer 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 into their Shops Warehouses or other Places (if thereunto required) 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 third Part thereof to His Majesty and the other Two thirds 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 employed shall be satisfied both as to the Quantities and Values of such Stock of Leather not made into Wares aforesaid for which any such Person or Persons ought to pay by this Act then the same Officer or Officers as shall be appointed in that behalfe shall proceed to collect and receive the said Duties after the Rate of Twelve Pounds Ten Shillings per Centum upon the Value of such Goods for which such Person or Persons shall be chargeable as aforesaid and upon Receipt of any such Duties shall give Acquittances for the same gratis and in case such Duties shall not be paid by the Space of Three Months 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 Bond 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 & Chattells of the Person or Persons Bodies Politick or Corporate liable thereunto and for Nonpayment may sell such Distresse within Ten Days rendring the Overplus (if any be) to the Owner after Satisfaction of the Duty and Charges of the said Distresse.

XXII. Allowance for prompt Payment of Duty.

In case of Dispute the Value of Stock taken upon the Oath of the Owner, and if Officer suspects Fraud then he may take them at such Value, paying down ready Money.

Provided always That if any such Person or Persons chargeable for such Stock shall pay or cause to be paid his or their Duties for the same within the said Space of Three Months 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 advanced but in case any Dispute or Controversie shall arise touching the Valuation of any such Stock of Leather in all such Cases the same shall be valued by the Oath of the Owner or Owners to be made and taken in Writing before any of His Majesties Justices of the Peace and to be delivered to the said Officer or Officers who shall hereby have Power (if hee thinks the King to be 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.

XXIII. Tanners, Collar Makers, &c. neglecting, &c. to give Particular and Valuation on or before 1st May 1697, or giving fraudulent Particulars, or unduly removing or concealing Stock;

Penalty £20; and such Stock forfeited.

And be it enacted by the Authority aforesaid That in case any of the said Tanners Leather-Dressers Curriers Leather-sellers Shoe-makers Coach-makers Collar-makers Bridle-cutters Sadlers & other Makers Dressers Merchants Dealers or Workers in Leather having on the said Twentieth Day of April 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 Leather shall neglect to give a particular and Valuation of the same to the proper Officer or Officers on or before the First Day of May One thousand six hundred ninety seven or shall wittingly or willingly omitt to 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 Twenty Pounds (to witt) One third Part thereof to the King and the other Two thirds thereof to him or them that will sue for the same as aforesaid And in all and every such Case and Cases the Stock or Quantity of Leather for which no [such (fn. 3) ] Particular or Valuation shall have been given or which shall be fraudulently omitted out of the same or which shall be so concealed or carried away before His Majesties Duties shall be paid or secured shall be forfeited & shall and may be seized by any of the Officer or Officers aforesaid to His Majesties Use.

XXIV. Shipping Leather Ware for Exportation, and giving Security not to reland, &c.

Officer to give Exporter a Certificate of Ware exported.

And to the end that all & every Person and Persons who shall export any Leather in Backs Butts or Hides or Leather converted into Boots and Shoes or other made Ware for which Leather His Majesties Duties by this Act imposed were duely satisfied may upon the Exportation of such Leather Boots and Shooes or other made Ware be repaid a proportionable Allowance for the same be it further enacted by the Authority aforesaid That upon the Shipping of any such Leather Boots or Shoes or other made Ware for Exportation into Foreigne Parts and upon sufficient Security to be first given to the Customer or Collector of the Customes of the Port from whence such such Exportation shall be made (which Security they have hereby power to take in His Majesties Name and to His Majesties Use) That the Leather Boots or Shoes or other made Ware so shipped or any part thereof shall not be relanded or brought on Shore again in [any Part or Parts of (fn. 3) ] this Kingdome of England Dominion of Wales or Towne of Berwick upon Tweed the said Customer or Collector shall give to the Exporter thereof a Certificate or Debenture in Writing of the Kinds and Quantities of Leather Boots and Shoes or other made Ware so exported for which such Security shall have been given as aforesaid.

XXV. Upon producing such Certificate and Oath that the Goods therein mentioned are the Goods for which Duty has been paid, Two-thirds of the Duties repaid.

And it is hereby enacted That upon produceing such Certificate or Debenture for any Quantity of Hides Backs or Butts of Leather to the Collector who received His Majesties Duties for such Leather and upon making sufficient Proof upon Oath before such Collector who hath hereby power to administer the same That the Quantity of Hides Backs or Butts so exported or shipped for Exportation beyond the Seas and which shall be expressed in such Certificate of the said Customer or Collector of the Port are the very same Backs Butts or Hides of Leather for which hee the said Collector for the Duties upon Leather hereby granted did actually receive His Majesties Duties in every such Case the said Collector for the said Duties upon Leather shall forthwith out of the Moneys in his Hands for His Majesties Use of the said Duties upon Leather and in default thereof then the Co[m]missioners for the said Duty upon Leather shall repay or cause to be repaid to the Person or Persons who shall produce such Certificate or Debenture from the said Customer or Collector of the Port aforesaid Two thirds of the Duties which were before received for the said Leather so exported or shipped to be exported as aforesaid.

XXVI. And upon producing Certificate to Officer, and Oath that the Leather so made into Wares exported has paid the Duty;

Allowance of £5 per Cent. on the Value of the Wares so exported.

And it is hereby further enacted That upon producing a Certificate or Debenture of the said Customer or Collector of such Port as aforesaid for any Quantity of Boots or Shoes or other made Ware so shipped to be exported for Forreigne Parts unto His Majesties Co[m]missioners who shall be appointed for the Management of the said Duties upon Leather or to any Collector who received the Duty for the Leather converted into such Boots or Shoes or other made Ware and sufficient Proof being made upon Oath before such Co[m]missioners Collector or Collectors who have hereby Power to administer the same that His Majesties Duties hereby granted were paid for the Leather converted into the Boots or Shoes or other made Ware so exported or shipped for Exportation whereof the kinds and quantities shall be expressed in the Certificate or Debenture of the said Customer or Collector of such Port as aforesaid in every such case the said Co[m]missioners or Collector for the said Dutys upon Leather shall out of the Moneys which shall be in his or their Hands of the said Duties upon Leather repay to the Person or Persons who shall bring such Certificate or Debenture of the said Customer or Collector an allowance after the Rate of Five Pounds per Centum for the Boots and Shoes or other made Wares so exported according to the Value of such Boots and Shoes or other made Ware to be affirmed by the Oath of the Exporter thereof which the Customer or Collector of the Port have hereby Power to administer and to certifie the same to the said Co[m]missioners or Collectors for the said Duties upon Leather Any thing herein contained to the contrary notwithstanding.

XXVII. Wares so shipped relanded, forfeited, together with the Treble Value.

And it is hereby further enacted That if any Leather Boots or Shoes or other made Ware shipped to be exported as aforesaid shall be relanded or putt on Shore again within the Kingdome of England Dominion of Wales or Towne of Berwick upon Tweed the same and treble the Value thereof shall be forfeited (to witt) one Moiety thereof to the King and the other Moiety to such Person or Persons as will seize informe or sue for the same to be recovered as is above mentioned.

XXVIII.

Persons having Annuities for one Life purchased upon the several Acts mentioned in 6&7 W. III. c.5. may on Payment of a Sum convert the same into a Term for the Residue of a Term of 96 Years, either along with or in addition thereto, as herein mentioned.

And to the end that Money may be raised to discharge and pay off the said Su[m]m of One hundred and fourty thousand Pounds for satisfying and making good the several Annuities charged upon the said late Duties of Tunnage of Ships and the said further Su[m]m of One hundred and fourty thousand Pounds for satisfying & making good the several An[n]uities which were charged on the said Duties on Salt Be it further enacted by the Authority aforesaid That it shall and may be lawfull to & for any Person or Persons Natives or Forreigners haveing any Estate for One Life of and in any Annuity purchased or obtained att the Rate of One hundred Pounds for every Foureteen Pounds per Annum upon the several Acts of Parliament mentioned in an Act made and passed in the Parliament which was holden att Westminster in the Sixth and Seventh Yeares of His Majeties Reigne intituled An Act for enabling such Persons as have Estates for Life in Annuities payable by several former Acts therein mentioned to purchase and obtaine further or more certaine Interests in such Annuities and in default thereof for admitting other Persons to purchase and obtain the same for raiseing Money for carrying on the Warr against France or any of them at any time before the Foure and twentieth Day of June One thousand six hundred ninety seven to advance and pay into the Receipt of His Majesties Excheq[uer] so much Money as every or any such Annuity being computed for Foure Yeares doth or shall amount unto (that is to say) Every such Person shall and may pay to His Majesties Use for every One hundred Pounds that was paid for the single Life in any Annuity of Foureteen Pounds per Annum the Su[m]m of Fifty six Pounds more for changing or converting the same into a certaine Terme for the residue which shall be then to come of Ninety six Yeares to be reckoned from the Five and twentieth Day of January One thousand six hundred ninety five or for a further Interest for the residue of the said Terme of Ninety [six (fn. 4) ] Yeares to take Effect after the said Estate for Life and in the same proportion for higher or larger Annuities.

XXIX. Such Persons not paying the Money before 24th June 1697. then other Persons may pay and acquire such Interest

Proportionate Rate for Annuities exceeding £14.

And be it further enacted by the Authority aforesaid That if any Person or Persons being intituled to any Estate for One Life in being in any such present Annuity or Annuities as aforesaid or such as they shall nominate shall not befor the [said (fn. 4) ] Foure and twentieth Day of June advance and pay into the Receipt of Excheq[uire] such Rate or Consideration Money as is before mentioned for changing such his her or their Estate for Life into a Terme certaine or for a future Interest as aforesaid that then and in every such case it shall and may be lawfull to and for any Person or Persons whatsoever Natives or Forreigners haveing or not haveing any Property or Interest in such Estate for Life att any time or times after the said Foure and twentieth Day of June and on or before the Nine & twentieth Day of September One thousand six hundred ninety seven to contribute advance and pay into the said Receipt of Excheq[uer] so much Money as any such Annuity being computed for Foure Yeares doth or shall amount to (that is to say) For every One hundred Pounds that was paid for the single Life in an Annuity of Foureteen Pounds a Yeare there shall be paid in all the cases last mentioned the like Su[m]m of Fifty six Pounds for an Interest for the then residue of the said Terme of Ninety six Yeares to be reckoned as aforesaid and to be charged with and subject to the present Estate for Life of and in the same Annuities and there shall be paid a Rate or Consideration in the same proportion for Annuities exceeding Foureteen Pounds a Yeare And that all and every the Person & Persons so paying the Consideration Money as aforesaid shall imediately upon Payment of their Moneys be intituled by this Act to such Annuity or Annuities so to be purchased and the same shall be charged upon such respective Fund or Revenue in the said former Act mentioned as if the Consideration Money so to be contributed or advanced for the same had been actually advanced or contributed within the respective times limited by the said former Act.

XXX. Persons entitled to Arrears of Annuities charged upon Tunnage and Salt Duties discharging the Crown of Consideration Money shall be entitled to Annuity.

Provided always and it is hereby enacted by the Authority aforesaid That if any Person or Persons who are or shall be intituled to any Arreares incurred between the Seventeenth Day of May One thousand six hundred ninety six and the Seventeenth Day of May One thousand six hundred ninety seven upon the said several Annuities which were charged upon the said Tunnage Duties or upon the said Duties on Salt and are hereby intended to be provided for shall upon their Orders Talleys or Lottery Ticketts for such Arrears Discharge His Majesty in the Excheq[uer] of so much as the Consideration Money to be paid by him or them respectively for purchasing a further Interest or Terme as aforesaid shall amount unto that then and in every such case all and every the Person and Persons so dischargeing His Majesty of the Value of the Consideration Money as aforesaid shall i[m]mediately upon such Discharge given and entred in the Receipt of His Majesties Excheq[uer] (which the proper Officers there are hereby required to enter and register accordingly without Fee or charge) be intituled by this Act to such An[n]uity or Annuities so to be purchased and the same shall be charged upon such respective Fund or Revenue in the said former Act mentioned as if the said Consideration Money was actually paid in the lawfull Coins of this Realme.

XXXI. Directions of 7&8 W.III. c. 31. as to levying of Talleys, &c. to be observed.

And it is hereby enacted That all and every the Directions Powers and Clauses in the said former Act contained for or concerning the levying of Talleys or making forth of Orders or for making Transferrences or Assignments or for the apportioning or applying the Moneys ariseing by the said Funds or Revenues or any of them or for appointing settling or establishing any other Matter or Thing for or in relation to the respective Annuities thereby purchased or obtained shall be and are by force and virtue of this Act revived and shall be duely observed practised and putt in Execution for and in respect of such Annuities as shall be purchased or obtained upon this Act as fully & effectually as if the same Powers Directions and Clauses were here againe expressed and particularly repeated.

XXXII. Monies paid into the Exchequer for the said further Estates in Annuities to be issued and applied as herein mentioned.

Penalty.

And be it further enacted by the Authority aforesaid That all the Moneys which shall come into the Receipt of His Majesties Excheq[uer] of or for the said Contributions for further or more certaine Estates in the said Annuities to be purchased as aforesaid shall be issued and applied and the same are hereby appropriated to and for the Payment & Satisfaction of the Arreares of the several Annuities which were charged upon the Five Seventh Parts of the said Tunnage Duties and upon the Two Seventh parts of the said Tu[n]nage Duties & upon the said Duties on Salt & which are or shall be incurred or become payable out of those Funds respectively from the said Seventeenth Day of May One thousand six hundred ninety six to the said seventeenth Day of May One thousand six hundred ninety seven so that a proportionable part of the Contribuc[i]ons so ariseing in Money shall be applied to make good each of those Funds according to the Su[m]m of the Arrears incurred within the time aforesaid which shall from time to time be remaining unpaid thereupon & shall not be diverted to any other Use Intent or Purpose whatsoever upon paine that any Officer offending therein shall for such Offence forfeit his Office & double the Value of every Su[m]m of Money so diverted or misapplied.

XXXIII. Surplus of Duty on Leather, after Payment of Charges of collecting, to be applied as herein mentioned.

6&7 W. III. c.18; The said Duties after Payment of Charges to be paid Weekly into the Exchequer, and applied as herein mentioned; Penalty.

And it is hereby further enacted That all the Moneys which over & above the necessary Charges of collecting & managing the said Duties upon Leather hereby granted shall arise of or for the said Duties upon Leather shall be appropriated & the same are hereby appropriated to & for the Payment and Satisfaction of so much as yett remaines unpaid of the Su[m]m of Five hundred sixty foure thousand seven hundred Pounds which was lent upon the Security of an Act made in the Parliament holden att Westminster in the Sixth and Seventh Yeares of His Majesties Reigne intituled An Act for granting to His Majesty certaine Duties upon Glasse Wares Stone and Earthen Bottles Coals and Culme for carrying on the Warr against France & the Interest thereof due & to grow due And that all the Moneys so from time to time ariseing (except the necessary Charges aforesaid) shall be weekly to witt on Wednesday in every Week if it be not an Holiday & if it be then on the next Day after that is not an Holiday brought & paid into the Receipt of His Majesties Excheq[uire] for the Payment of the Principal and Interest Moneys of the said Loans & shall be there issued & applied in Satisfaction of the said principal Moneys in course & of the said Interest Moneys in the like Order & Forme as if the same had been Moneys ariseing by the said Duties upon Coals and other Things formerly chargeable therewith as aforesaid & shall not be diverted or divertible to any other Use or Purpose or be misapplied under paine that any Officer who shall be guilty thereof shall for such Offence forfeit his Office & to the Party grieved double the Su[m]m so diverted or misapplied to be recovered as aforesaid.

XXXIV. Deficiency of Duties to make good the said Sum of £564, 700 and Interest, to be supplied out of next Aid.

The like as to Deficiency of Contribution for Annuities to make good the said Sum of £ 280,000.

And it is hereby further declared & enacted That so much of the said Sum[m] of Five hundred sixty foure thousand seven hundred Pounds & the Interest thereof as the said Duties upon Leather hereby granted for the said Terme of Three Yeares shall fall short or be deficient to pay shall be payable & be paid & satisfied unto the respective Lenders thereof their Executors Administrators or Assignes out of any the next Aids or Supplies to be granted to His Majesty in Parliament after the end of the said Three Yeares & shall be transferred & transferrable thereunto as soon as any such Aid or Supply shall be granted & that so much of the said Su[m]m of Two hundred & eighty thousand Pounds as the said Contributions for Annuities (to be made in Money or by discharging of Arreares as aforesaid) shall fall short or be deficient to pay shall be payable & be paid & satisfied unto the respective Proprietors thereof their Executors Administrators or Assigns out of the first Aids or Supplies to be granted to His Majesty in Parliament after the said Nine & twentieth Day of September One thousand six hundred ninety seven & shall be transferred & transferrable thereunto as soon as such Aid or Supply shall be granted.