William III, 1697-8: An Act for granting to His Majesty a further Subsidy of Tunnage and Poundage towards raiseing the Yearly Su[m]m of Seven hundred thousand Pounds... [Chapter XXIII. Rot. Parl. 9 Gul. III. p. 4. n. 5.]

Reasons for passing this Act; Grant of Tunnage upon Wine imported during His Majesty's Life.

[Whereas (fn. 1) ] Your Majesties most dutiful and loyal Subjects the Co[m]mons of England in Parliament assembled being deeply sensible of the greate Blessings which by the Goodnesse of Almighty God Wee and all other the Subjects of Your Majesties Realmes and Dominions in the free Exercise of the true Christian Religion (the most valuable Benefitt which can be bestowed upon any Nation or People) as also in our Liberties and Properties do [fully ^t] enjoy under Your Majesties most auspicious Governm[en]t. and being desirous to make a gratefull Acknowledgement of Your Majesties unparalleld Grace and Favour to us Your Co[m]mons and particularly for the greate and succesfull Undertakings and Atchivements whereby Your Majesty hath been the happy Instrument of securing the aforesaid Blessings to us and our Posterities have therefore freely & unanimously resolved to increase Your Majesties Revenue dureing Your Majesties Reign (which God long continue) and do give and grant unto Your most Excellent Majesty the further Rates Duties and Su[m]ms of Money herein after mentioned and do humbly 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 & Temporal and of the Co[m]mons in this p[re]sent Parliament assembled and by Authority of the same That over and above all Subsidies of Tunnage and Poundage and over and above all additional Duties Impositions and other Duties whatsoever by any other Act or Acts of Parliament or otherwise howsoever already due or payable or which ought to be paid to His Majesty for or upon any Wines Goods or Merchandizes whatsoever imported or to be imported there shall be raised levied collected paid and satisfied unto His Majesty one other Subsidy called Tunnage for and upon all Wines which from and after the last Day of January which shall be in the Yeare of our Lord One thousand Six hundred ninety nine att any time or times dureing His Majesties Life shall be imported or brought into the Kingdome of England Dominion of Wales or Towne of Berwick upon Tweed (that is to say)

Duties upon French Wines

Of every Tun of Wine of the Growth of France or of any the Dominions of the French King or Crowne of France that shall come into the Port of London and the Members thereof by way of Merchandize by His Majesties natural borne Subjects the Su[m]m of Foure Pounds and Ten Shillings of current English Money and so after that Rate & by Strangers and Aliens Six Pounds of the like Money And of every Tun of the like Wine which shall be brought into all and every the other Ports and Places of this Kingdome and the Dominions thereof by way of Merchandize by His Majesties natural borne Subjects the Su[m]m of Three Pounds and by Aliens Foure Pounds Ten Shillings.

Sweet Wines

And of every Butt or Pipe of Muscadells Malmseys Cutes Tents Alicants Bastards Sacks Canaries Malaga's Madera's and other Wines whatsoever co[m]monly called Sweet Wines of the Growth of the Levant Spaine Portugal or any of them or any the Islands or Dominions to them or any of them belonging or elsewhere that shall come or be brought into the Port of London by His Majesties natural borne Subjects the Su[m]m of Forty five Shillings of Current English Money and so after that Rate And by Strangers and Aliens Three Pounds of like Money And of every Butt and Pipe of the like Wine which shall come or be brought into all & every or any the other Ports and Places of this Kingdome and Dominions thereof by way of Merchandize by His Majesties [natural (fn. 2) ] borne Subjects the Su[m]m of Thirty Shillings and by Strangers Forty five Shillings.

Rhenish Wines.; Wines landed at Out-ports and then brought to London, how to pay; Rates the same as in the Book of Rates. 12 Car. II. c. 4; Grant of Poundage upon Goods imported during His Majesty's Life; according to the said Book of Rates.; Proviso for levying Rates where not mentioned in the Book of Rates; Exception of certain Wines, Fish, and Bestial, and Goods described as Custom-free in the Book of Rates, and Goods used in dying.

And of every Awme of Rhenish Wine or Wine of the Growth of Germany that shall be brought into this Realme and the Dominions thereof by His Majesties natural borne Subjects the Su[m]m of Twenty Shillings of Current English Money and by Strangers and Aliens Twenty five Shillings And that such Wines that shall be landed in any the Out-Ports and afterwards brought to the Port of London by Certificate shall pay so much more Subsidy by this Act as they paid short of the Duty due in the Port of London Which several Rates for Wines are the same which are expressed in a certaine Book of Rates which was signed by Sir Harbottle Grimstone Baronett formerly Speaker of the House of Co[m]mons and which is referred to by an Act of Parliament made in the Twelfth Yeare of the Reigne of King Charles the Second intituled A Subsidy granted to the King of Tunnage and Poundage and other Su[m]ms of Money payable upon Merchandizes exported and imported And one further Subsidy called Poundage (that is to say) of all manner of Goods and Merchandizes of every Merchant natural borne Subject Denizen and Alien to be imported or brought into this Realm or any His Majesties Dominions to the same belonging at any time or times after the said last Day of January One thousand six hundred ninety nine dureing His Majesties Life by way of Merchandize of the Value of every Twenty Shillings of the same Goods and Merchandizes according to the severall and perticular Rates and Values of the same Goods and Merchandizes as the same are particularly and respectively rated and valued in the aforesaid Book of Rates Twelve Pence and soe after that Rate And if there shall happen to be brought into this Realm any Goods liable to the Payment of Subsidy by this Act granted which are not particularly rated in the said Book of Rates that in every such Case every Customer or Collector for the time being shall levy the Subsidy by this Act granted according to the Value and Price of such Goods to be affirmed upon the Oath of the Merchant in the Presence of the Customer Collector Comptrollor and Surveyor or any Two of them except and foreprized out of this Grant of Subsidy of Poundage all Wines before limitted to pay Subsidy of Tunnage and all manner of Fish English taken and broght by English Bottoms into this Realm and all manner of Fresh Fish and Beastiall that shall come into this Realm and all other Goods and Merchandizes which in the said Book of Rates are mentioned to be Custom-free and except and foreprized out of this Grant of Subsidy of Poundage all Goods and Merchandizes which are co[m]monly used in dying.

II. How Drugs, imported from Place of Growth, charged; and Spicery, except Pepper; and Linen; and Foreign Silks; and Wrought Silks; and Tobacco; and Wines herein mentioned; Subsidy of 1d. repaid on Plantation Tobacco imported and again exported.

Provided alwaies and it is hereby further enacted That all Drugs chargable by this Act which shall be imported directly from the Place of their Growth in English built Shipping shall be rated to pay by this Act One third part of what is charged thereupon in the said Book of Rates and noe more And that all Spicery except Pepper which shall be imported directly from the Place of its Growth in English built Shipping shall be rated to pay by this Act One third part of what is charged in the said Book of Rates and noe more And [that (fn. 2) ] this Act shall not extend to charge Linen imported with the additionall Duty of One Moiety of the Rate mentioned in the said Book of Rates And that all Foreign Wrought Silks exported within One Year from the Importation shall have Two thirds of the Rate hereby charged repaid at the Custom-house And this Act shall not extend to charge wrought Silks imported with the Additionall Duty of One Moiety mentioned in the said Book of Rates or to charge Tobacco of the English Plantation with the additionall Duty of One Peny per Pound over and above the Subsidy mentioned in the said Book of Rates or to charge Wines of the Growth of France Germany Portugall or Madera with the additional Duty of Three Pounds per Tun or any other Wines with the additional. Duty of Four Pounds per Tun mentioned in the said former Acts or Book of Rates And that for all Tobacco of the English Plantations which shall be imported and exported again within One Year after such Importation the further Subsidy of One Peny per Pound hereby granted shall be repaid at the Custom-house.

III. Allowances and Abatements.

And be it further enacted by the Authority aforesaid That out of the several Subsidies of Tunnage and Poundage by this Act granted there shall be such and the like Allowances and Abatements in all Cases as are or were prescribed in the like Cases by the said former Act or by the said Book of Rates or the Rules thereunto annexed and to be made and allowed under the same Restrictions and in the same manner and form as are therin expressed.

IV. Duties raised under Management of Customs; and paid into the Exchequer.

Powers, &c. of 12 Car. II. c.4. and all other Acts in force applied.

And be it further enacted by the Authority aforesaid That the said several Subsidies of Tunnage and Poundage hereby granted shall be raised levyed and collected by the respective Officers of His Majesties Customs for the time being under the Management and Direction of the Co[m]missioners of the Customs for the time being and shall be brought and paid or answered into the Receipt of His Majesties Exchequer for the purposes in this Act mentioned (such additionall Charge as shall be necessary for the Management of this Revenue only excepted) and that all and every the Clauses Powers Directions Penalties Forfeitures Matters and Things whatsoever contained in the said former Act of Tunnage and Poundage or in the said Book of Rates or the Rules thereunto annexed or in any other Laws or Statutes whatsoever now in Force for raiseing levying securing collecting answering or paying the Subsidy of Tunnage and Poundage thereby granted shall be applied practised and put in Execution for the raiseing levying securing collecting answering and paying the Subsidy of Tunnage and Poundage by this Act granted as fully and effectually to all intents and purposes as if all and every the said Clauses Powers Directions Penalties Forfeitures Matters and Things were particularly repeated and again enacted in the Body of this present Act.

V. Drawback upon Exportation of imported Plantation Sugars.

Provided always and be it enacted That the whole further Subsidy laid by this Act upon all Sugars that shall be imported from the English Plantations in America shall and may be drawn and paid back at the Exportation thereof Any thing in this Act contained to the contrary notwithstanding.

VI. Recital of the Benefit arising from refining Brown and Muscovado Sugars, and afterwards exporting the same.

Proportional Drawback of 3s. on every Cwt. of such Sugar exported, on Oath of Production, &c.

And whereas great Quantities of Brown and Muscavado Sugars have formerly been refined here in England and afterwards exported to Foreign Markets whereby a great Number of People have been imployed and a Manufacture carryed on very profitable to this Kingdom which Trade of refining Sugars for Exportation will be lost unless a Drawback be allowed when such Sugars are exported after they are refined here sutable to the Draw back allowed on the Exportation of Brown and Muscavado Sugars by reason Foreign Nations will be thereby enabled to refine them cheaper abroad than they can be done here at home Be it therefore enacted by the Authority aforesaid That for every Hundred Weight of Sugar refined in England (and so in proportion for a greater or lesser quantity) exported out of this Kingdom after the said last day of January which [shall (fn. 3) ] be in the Year of our Lord One thousand six hundred ninety nine during the Continuance of this Act there shall be [re (fn. 3) ] paid at the Custom-house to the Exporter within One Month after Demand thereof the Sum of Three Shillings Oath being first made by the Refiner That the said Sugar so exported was produced from Brown and Muscavado Sugar charged by this Act and that as he verily believes the same was imported from His Majesties Plantations in America and that as he verily believes the Duty of the said Brown and Muscavado Sugar was duly paid at the time of the Importation thereof and that the same was duly exported His Majesties Searcher also certifying the Shipping thereof and all other Requisites duly performed according to the Book of Rates.

VII. Three Months allowed for Payment of Duty upon Plantation Tobacco, on Security.

Discount upon prompt Payment.

And be it enacted by the Authority aforesaid That for the further Subsidy hereby granted upon Tobacco of the English Plantations in America the Merchant Importer shall have Three Months time from the Importation to pay the same giving Security for the Payment thereof accordingly And in case of paying the same sooner than the said Three Months the said Merchant Importer shall be allowed a Discount after the Rate of Ten Pounds per Centum p Ann[um] for prompt Payment Any thing herein contained to the contrary notwithstanding.

VIII. West India Ginger, how to pay.

Provided always That Ginger of the English Plantations in the West-Indies which by the said Book of Rates is valued at Sixteen Pence a Pound shall pay for the said former Subsidy One Shilling for every Hundred Weight and for the Subsidy by this Act One Shilling for every Hundred Weight and after that Proportion for a greater or lesser Quantity and no more Any thing in this Act or the said former Act to the contrary notwithstanding.

IX.

Cut Whalebone imported forfeited, and Penalty of Double the Value.

And whereas great Quantities of Cut-Whale-bone fit for Use are frequently imported in Short-Lengths and small Parcells by means whereof not only His Majesty is defrauded of the Duties laid thereupon but the Merchants importing and the Manufacturers imployed in cutting of Fin Whale-bone are greatly prejudiced and discouraged Be it therefore declared and enacted by the Authority aforesaid That if any Person or Persons Natives or Foreigners Bodies Politick or Corporate shall import or bring into this Kingdom of England Dominion of Wales or Town of Berwick upon Tweed any Cut Whale-bone (other then in Fins only) he she or they shall forfeit the Goods and Double the Value of the Cut Whalebone so imported One Moiety thereof to His Majesty His Heirs and Succesors and one other Moiety to him or them that shall seize or sue for the same in any of His Majesties Courts of Record wherein no Essoign Protection or Wager of Lawe shall be allowed nor any more then one Imparlance Any thing in this Act or any former Law to the contrary in any wise notwithstanding.

X. Proviso for Repayment of Duties on Exportation of Foreign Goods charged with Tunnage and Poundage. (Exception.) On Certificate of Entry and Payment of Duty; and Oath of Importer and Exporter;

Proviso respecting the above excepted Goods.

Provided always and it is hereby enacted and declared by the Authority aforesaid That in all Cases where any the Foreign Goods or Merchandizes by this Act charged with the Subsidy of Tunnage or Poundage hereby granted (other than and except Foreign Wrought Silk Tobacco Sugars and refined Sugars touching which other Provisions are hereby made) shall at any time or times be again exported by any Merchant English within Twelve Calendary Months or Stranger within Nine Calendary Months after the Importation thereof and that due Proof be first made by Certificate from the proper Officers of the due Entry and Payment of the Subsidy hereby granted of any such ( (fn. 4) ) Goods Wines or Merchandies inward together with the Oath of the Merchant importing and exporting the same affiring the truth thereof and that all other Requisites shall be performed which are by Law required to be performed in Cases where the half Subsidy is repaid by the said former Act the whole Subsidy by this Act granted and which shall have been actually paid for such Goods Wines or Merchandizes shall without any Delay or Reward be repaid unto such Merchant or Merchants who do export the the same within One Month after Demand thereof or the Security for the said Subsidy by this Act charged shall be vacated as to soe much as shall be so exported And that as to the said Foreign Wrought Silks Tobacco Sugars and refined Sugars no Repayment or Draw back of or for the Subsidy by this Act shall be made or allowed for the same unless they respectively be again exported within the times hereby lymitted for other Goods. And that the like due Proof be made and other Requisites performed for the said Silks Tobacco Sugar and refined Sugar as are hereby directed in the like Case for other Goods or Merchandizes exported And that upon such Exportation of Foreign Wrought Silks and such due Proof made and other Requisites performed for the same not only the Two thirds of the Subsidies by this Act directed to be repaid for such Silks as aforesaid but also the remaining One third of the same Subsidy shall be entirely repaid at the Custome-house. Any thing herein contained to the contrary notwithstanding.

XI. Recital that it is intended that His Majesty shall have a Revenue of £700,000 out of the several Duties herein mentioned.

If the said Duties produce more than the said £700,000 per Ann., Over plus not to be disposed of without the Authority of Parliament; All Grants thereof in such Case void, and Grantees incapable to hold the same.

And whereas it is intended that the yearly Sum of Seven hundred thousand Pounds shall be supplied to His Majestie for the Service of His Houshold and Family and for other His necessary Expences and Occasions out of the Hereditary Rates and Duties of Excise upon Beer Ale and other Liquors which were granted to the Crown in the Twelfth Year of the Reign of King Charles the Second and out of the Rates and Duties of Excise of Beer Ale and other Liquors payable for the Term of His Majesties Life by an Act of Parliament made and passed in the Second Year of the Reign of His Majesty and the late Queen of blessed Memory after all the Talleys charged upon the Weekly Sum of Six thousand Pounds issuing out of the said severall Rates and Duties of Excise pursuant to an Act of [Parliant (fn. 5) ] passed in the Seventh Year of His Majesties Reign in that behalf and still remaining unsatisfyed (with the Interest thereof) shall be fully paid off and cleared) And out of the Revenue of the Generall Letter Office or Post Office or the Office of the Postmaster Generall after all the Talleys charged upon the Weekly Sum of Six hundred Pounds issuing out of that Revenue pursuant to the said Act of Parliament of the Seventh Year of His Majesties Reign and still remaining unsatisfyed and all the Interest thereof shall be fully paid and disharged And out of the small Branches of His Majesties Revenues herein after mentioned and expressed that is to say The First Fruits and Tenths of the Clergy The Fines for Writts of Covenant and Writts of Entry payable in the Alienation Office The Post Fines The Revenue of the Wine Licences The Moneys arising by Sheriffs Proffers and Compositions in the Exchequer and by the Seizures of uncustomed and prohibited Goods The Revenue of the Dutchy of Cornwall and any other Revenue arising by the Rents of Lands in England or Wales or for Fines of Leases of the same or any of them and the Duty of Four and an half per Cent in Specie arising in Barbadoes and the Leeward Islands in America And out of the Moneys which from and after the Co[m]mencement of this Act shall arise by the further Subsidies and Duties hereby granted Be it therefore further enacted and it is hereby enacted and provided by the Authority aforesaid That if the said great and small Branches and Revenues herein before mentioned and out of which the said yearly Sum of Seven hundred thousand Pounds is intended to be supplied as aforesaid and every or any of them shall produce in clear Money more than the yearly Sum of Seven hundred thousand Pounds to be reckon'd from the Five and twentieth Day of December which shall be in the Year of our Lord One thousand six hundred ninety nine that then the Overplus of such Produce (being more than the said yearly Sum of Seven hundred thousand Pounds) shall not be issued disposed made use of or applied to any Use or Purpose or upon any pretext whatsoever without the Authority of Parliament And that all Grants and Dispositions whatsoever hereafter to be made of such Overplus or any part thereof from time to time without [the (fn. 6) ] Authority of Parliament shall be utterly void and of none Effect And the Grantees or other Persons to whom such Grants or Dispositions or any of them shall be made of such Overplus or any part thereof shall be adjudged uncapable in Law to take hold keep detain or enjoy the same Any Law Custom or Usage to the contrary notwithstanding.