William III, 1697-8: An Act for granting to His Majestie several Duties upon Coals and Culm. [Chapter XIII. Rot. Parl. 9 Gul.III. p.3. n.3]

Wee Your Majesties most dutiful and loyal Subjects the Co[m]mons assembled in Parliament for a further Supply of Your Majesties extraordinary Occasions doe most humbly p[re]sent to Your Majesty the Gift of 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 King's most Excellent Majesty by and with the Advice and Consent of the Lords Spiritual and Temporal and the Commons in this present Parliament assembled and by Authority of the same That for and dureing the Terme of Five Yeares co[m]mencing from the Fifteenth Day of May in the Yeare of our Lord One thousand six hundred ninety eight there shall be raised levied collected and paid unto and for the Use of His Majesty His Heires and Successors for and upon all Coals and Culme herein after expressed (except Charcoals made of Wood and Cinders made of Pitt Coal) the several and respective Impositions Rates Duties and Su[m]ms of Money herein after menc[i]oned (over and above all such Duties as are already payable for or in respect of the same or any of them) that is to say.

Duty on Coals imported and sold by Weight.

For all Coals which att any time or times within or dureing the said Terme shall be imported or brought into the Kingdome of England Dominion of Wales or Towne of Berwick upon Tweed from Scotland or from any Part beyond Sea (in case they are such Coals as are most usually sold by Weight) the Su[m]m of Five Shillings of lawfull English Money for every Tun reckoning the Tun to consist of Twenty hundred Weight and every hundred to consist of one hundred and Twelve Pounds Weight of Averdupois and after that Rate for any greater or lesser quantity.

Duty on Coals imported and sold by Measure.

And for all Coals so imported from Scotland or any part beyond Seas being most usually sold by the Chalder or by any other Measure whatsoever reduceable to the Chalder the Su[m]m of Seven Shillings Six Pence of like Money for every Chalder reckoning the Chalder to consist of Six and thirty Bushells Winchester Measure and after that Rate for a greater or lesser quantity of such Coals so imported or brought in from any Forreigne Parts the said Duties for Forreigne Coals imported or brought in as aforesaid to be paid by the respective Importer or Importers thereof.

Duty on Coals carried Coastwise and sold by Measure.

For all Sorts of Coals from time to time shipped or Waterborne in order to be shipped or laid on board any Shipp or Vessell to be carried by Sea and which shall be carried by Sea in any Shipp or Vessell from any Port or Place within the said Kingdome of England Dominion of Wales or Towne of Berwick upon Tweed and which att any time or times within or dureing the said Terme shall be imported brought or landed in any other Port or Place within the Kingdome Dominion or Towne aforesaid being most usually sold by the Chalder or by any other Measure whatsoever reduceable to the Chalder the Su[m]m of Five Shillings of lawfull English Money for every Chalder to be reckoned as aforesaid and after that Rate for a greater or lesser Quantity.

Duty on Coals so carried and sold by Weight; Where Duties paid, and upon whom charged.

And for all Sorts of Coals from time to time so shipped or Waterborne in order to be shipped and carried by Sea from any Port or Place of the Kingdome of England Dominion of Wales or Towne of Berwick upon Tweed and which att any time or times dureing the said Terme shall be imported brought or landed in any other Port or Place of the same (in case they are such as are most usually [sold (fn. 1) ] by weight) the Su[m]m of Three Shillings Foure Pence for every Tun and according to that proportion for more or lesse the said several Duties for Coals so shipped or Waterborne to be shipped and carried by Sea as aforesaid from time to time to be paid at the respective Ports and Places of Importation or landing of such Coals and to be charged upon the respective Owner and Owners Master or other Person having the Charge of every such Shipp or Vessell or of the Coals so carried imported or brought in the same.

Duty on Culm, Waterborne, to be shipped or imported ; Where Duty paid and upon whom charged.

And for all Culme whatsoever which att any time dureing the said Terme of Five Yeares shall be Waterborne in order to be shipped within the Kingdome Dominion or Towne aforesaid or brought into the same the Su[m]m of One Shilling per Chalder and after that Rate to be paid att the respective Ports and Places of Importation or Landing of such Culme and to be charged upon the respective Owner and Owners or Master or Masters or other Person having the Charge of every such Ship or Vessell or of the Culme so carried imported or brought in the same.

II.

Duties under Commissioners of Customs ; and paid into the Exchequer.

And for the better levying and raising the said several Duties and Su[m]ms of Money by this Act imposed upon such of the said Coals and Culme as shall be imported or brought in from Scotland or any Parts beyond Sea as also upon such of the said Coals and Culme as shall or may be shipped or Waterborne to be shipped and carried by Sea from any Part of the said Kingdome of England Dominion of Wales or Towne of Berwick upon Tweed to any other Part of the same as aforesaid Itt is hereby enacted That the same shall be from time to time under the Management & Government of the Co[m]missioners of the Customs for the time being who shall cause those Duties from time to time to be raised levied collected and paid so that the Moneys ariseing thereby (except the necessary Charges of receiving collecting levying and managing the said Duties) shall be answered and paid from time to time into His Majesties Exchequer distinct and apart from all other Branches of the Publick Revenues.

III.

Duties to be paid before Bulk broken or Coals, &c. unladen; and before Meter, &c. measure the same; Receipt for Duty to be a Discharge; Entries of Ships to be made.; If Coals, &c. unshipped before Duty paid or secured; Coals, Ships, &c. forfeited.

And for the better ascertaining and securing of the said Duties upon Coals and Culme imported from Forreigne Parts or shipped or Waterborne to be shipped and carried by Sea from any Part of England Wales or Berwick to any other Part of the same as aforesaid Be it further enacted That the said several Duties and Su[m]ms of Money for such Coals and Culme shall from time to time dureing the said Terme of Five Yeares be answered and paid unto His Majesty His Heires and Successors or to such Collector or Person as shall by His Majesty His Heires or Successors or by the said Co[m]missioners of the Customes or any Foure or more of them for the time being under their Hands and Seals be thereunto appointed before Bulk of the Shipp or Vessell in which they are imported brought or carried shall be broken or any the Coals or Culme therein shall be unladen and before any Meeter Measurer or Weigher in that behalfe appointed or to be appointed shall measure or weigh the same upon Receipt whereof the Party appointed to receive such Duties shall without Delay Fee or Reward deliver a Receipt under his Hand to the Person or Persons who shall pay the said Duty which Receipt shall for soe much be a sufficient Discharge of all which Ships and Vessells and of the Coals and Culme therein imported or brought due Entries shall from time to time be made in the Custome-house of or belonging to such Port or Place where such Importation shall be made (if any Custome-house be there) or else in the Custome-house of the next Port or Place where such Importation shall be and in case any of the said Coals or Culm so imported brought or carried by Sea shall be unshipped to be laid on Land before the Impositions Duties or Su[m]ms aforesaid respectively due for the same shall be paid or secured that then as well the said Coals & Culme so unshipped as also the Shipp or Vessell out of which the same shall be so unshipped with all her Guns Tackle Furniture and Amunition shall be forfeited and lost one Moiety of which Forfeitures shall be unto His Majesty His Heires and Successors and the other Moiety to such Person or Persons as shall seize sue or informe for the same to be recovered in any of His Majesties Courts of Record att Westminster by Action of Debt Bill Plaint or Information wherein noe Essoign Protection Wager of Law or more than one Imparlance shall be admitted.

IV.

Commissioners of Customs to appoint Meters and Weighers; who are to measure and weigh and grant Certificate thereof.; Penalty £100.; If it appear by Certificate that there is greater Quantity of Coals, &c. than for which Duty has been paid, Penalty; Ship, &c. to be sold, if Duty for concealed Coals, &c. not paid, with Costs.

And to the end that the said Impositions and Duties may be duely answered and paid without Fraud or Covin and for the better levying and collecting thereof and for the Discovery of the just Quantities of all sorts of Coals and Culme from time to time shipt or waterborne to be shipped or carried by Sea imported or unladen as aforesaid 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 or for any Foure or more of the said Co[m]missioners of the Customes for the time being by Writing under their Hands and Seales from time to time to assigne and appoint within every or any Port or Place within the said Kingdome of England Dominion of Wales or Towne of Berwick upon Tweed such and so many Meeters Weighers or Measurers of the said Coals and Culme as shall within the Terme aforesaid be imported brought or landed in such Port or Place wherein or for which such Meeters Weighers or Measurers shall be assigned or appointed as aforesaid who shall from time to time measure and weigh all such Coals and Culme so imported or brought and when [and (fn. 2) ] as soon as any such Shipp or Vessell shall be unladen shall forthwith deliver a true Certificate in Writing under his or their Hand or Hands unto the Person or Persons appointed to receive the said Impositions or Duties within such Port or Place of the Sorts Quantities & Numbers of Chalders or Tuns of Coals or Culme respectively which shall be measured or weighed and delivered from on board any such Shipp or Vessell under the Penalty of One hundred Pounds And in case it shall appeare by such Certificate or otherwise that there was on board any such Shipp or Vessell a greater Number of Chalders or Tuns of Coals or Culm than for which the said Impositions or Duties hereby imposed shall have been answered and paid as aforesaid that then in every such Case there shall be paid unto His Majesty His Heires and Successors by the Master or Owners of such Shipp or Vessell for every Chalder or Tun of Coals or Culm so concealed over and above the Impositions and Duties aforesaid the Su[m]m of Ten Shillings for which in case of refusal to pay the same such Shipp or Vessell with the Tackle Furniture and Apparel thereof or any part thereof shall and may be attached and detained by the Officer or Officers for the time being in such Port or Place appointed to receive the said Impositions or Duties or to measure or weigh the said Coals or Culme until Payment thereof and to sell the said Shipp or Vessell Tackle Furniture & Apparel or any part thereof in case all the said Impositions Duties or Payments before mencioned for the said concealed Coals or Culme shall not be paid and satisfied with reasonable Costs and Charges for such attaching detaining or selling rendring the Overplus which Sale shall be good and effectual in the Law.

V. Importer, upon Certificate, giving in Post-Entry and paying Surplus Duty, Penalty discharged.

Provided neverthelesse That if the Importer upon such Certificate delivered in by the Measurer or Weigher shall within the Space of Six Days after the Delivery of such Ship or Vessell and before her departure from that Port or Place give in his Post-Entry & satisfie and pay the whole Duty for the Surplusage of the said Coals or Culme appearing upon the unlading of such Shipp or Vessell then upon such Payment the Penalty aforesaid shall be discharged.

VI. Officers at the Ports to keep Books, and enter Receipts and Payments, and Amount of Coals imported and unladen.

And for the Manifestation of the Truth and Certainty in the Premisses Be it further enacted by the Authority aforesaid That the Officers to be appointed in each Port and Place for the receiving of the said Impositions or Duties and for the weighing and measuring of the said Coals and Culme shipt or waterborne to be shipt imported or landed as aforesaid shall respectively keep one or more Book or Books for every such Port or Place wherein they shall respectively enter downe a true Account of all such Su[m]ms of Money which shall be paid or received for or upon Account of the said Impositions or Duties and of all the Payments and Disbursements of the same and also a true Account of the Numbers of Chalders and Tuns of Coals and Culme so imported landed and unladen in any such Port or Place and of the respective Sorts thereof.

VII. Three Months allowed for Payment of Duty, on Security given.

£ 10 per Cent allowed for prompt Payment of Duty; No further Duty on Exportation of imported Coals, having paid Duty.; Allowance out of over-sea Duties.

And it is hereby further enacted by the Authority aforesaid That there shall be allowed to every Master or Owner of any Shipp or Vessell Three Months time for the Payment of the Duty imposed by this Act for such Coals and Culme from time to time imported brought or carried by Sea as aforesaid good and sufficient Security being given for the same such as the Collector or other Chief Officer of the Port or Place where such Goods shall be imported or brought shall approve of or if such Master or Owner shall for the same pay present Money there shall be allowed him after the Rate of Ten Pounds per Centum per Annum for such prompt Payment And if any of the Coals or Culm for which the Duty hereby granted shall be once paid or secured att the Importation or landing thereof shall be againe exported and carried to any other Place of this Kingdome there shall be no further Duty by this Act paid or demanded for the same And if any of the Coals for which the Duty by this Act shall be once paid or secured as aforesaid shall be afterwards carried to any Parts beyond the Seas then an Allowance out of the Over-Sea Duties or Repayment shall be made of so much as was [before (fn. 3) ] paid by this Act for the same Coals or Culme

VIII. In Actions for executing Act, General Issue.

Treble Costs.

Provided also and be it enacted That if any Person or Persons shall att any time be sued or prosecuted for any thing by him or them done in Execution of this Act hee or they may plead the General Issue and give this Act in Evidence and if a Verdict passe for the Defendant or the Plaintiffe be Nonsuit or forbeare Prosecution the Defendant shall have Treble Costs to be recovered as in other Cases where Costs by Law are given to Defendants.