September 1643: An Ordinance for the speedy Raising and Leavying of Moneys by way of Charge and New-Impost, upon the severall Commodities, in a Schedule hereunto annexed contained, as well for the better securing of Trade...

September 1643

[8 September, 1643.]

Ord. 22 July 1643,; repealed.; Rates and Charges in Schedule set on Commodities in Schedule.

The Lords and Commons assembled in Parliament, taking into their serious consideration the great necessity of providing present supply for the preservation of this Kingdom, our Religion, Lawes, and Liberties, from utter ruin and destruction, by the restlesse and cruell Designes, Practises, and Treacheries of Papists and malignant persons; And for that many great Leavies have beene already made for the purposes aforesaid, which the well affected of the Kingdom have willingly borne, and the Malignants have endeavoured by all cunning wayes to evade. By reason whereof, the said Lords and Commons hold it fit, That some constant and indifferent way should be had and established, for the Leavying of Moneyes for the future maintenance of the Parliament Forces, and other great affaires of the Common-wealth, whereby the Malignants and Neutralls may be compelled to pay their proportionable parts of the said charges, and the Subjects in generall, be rated and taxed with as much ease and indifferency as may be: For which purpose an Ordinance was lately made by the said Lords and Commons for setting of a charge, or New Impost upon the severall Commodities in a Schedule there unto annexed specified. Now for the better and more speedy advancement of this worke, and the more easie payment of the said Charge, and for other weighty considerations, the said Lords and Commons have thought fit to alter the said former Rates, and to impose other and lower Charges upon the severall Commodities in a Schedule hereunto annexed expressed, then were imposed by the said former Ordinance; And doe therefore Ordaine, That the said former Ordinance and every matter therein contained, bee hereby annulled and repealed, and not to be put in execution in all or any part thereof, by any person or persons whatsoever, but that this present Ordinance doe take effect, and be observed by all and every person or persons, as if the said former Ordinance had not beene made. And the said Lords and Commons doe hereby Ordaine and Declare, That the severall Rates and Charges in the Schedule hereunto annexed contained shall bee set and laid, and are hereby set, laid, and imposed, upon all and every the Commodities within this Realm, the Dominion of Wales and Town of Barwick, over and above all Customes, and other Duties, due and payable for the same.

The Schedule

Schedule.

In this Schedule are contained, the Excise and New Impost, by this Ordinance, set and imposed upon the severall Commodities herein mentioned.

Tobacco.

For every pound of Tobacco, which is not of the English Plantations, as well already imported, and remaining in the hands of the Merchant or Importer, as to bee Imported, to be paid by the first buyer thereof from the Merchant or Importer, two shillings.

For every pound of Tobacco of the English Plantations, as well Imported, and remaining in the hands of the Merchant or importer, as to be imported, to be paid by the first buyer thereof. from the Merchant or importer, foure pence.

For all Tobacco now remaining in the hands of the Ingrosser or Seller thereof, by whole sale, to bee payd by the said Ingrosser or Seller upon the sale thereof, the like respective Rates as aforesaid.

Wines.

For every Tunne of Wine already imported or to be imported to be payd by the first Buyer thereof from the Merchant or Importer, and so after that Rate for a greater or lesser quantity, five pound.

For every Tunne of Wine bought for private use, to be payd by the first buyer thereof, from the Merchant or Importer, and so after that Rate for a greater or lesser quantity, five pound.

Which Rates so to be paid by the Retailers of Wine shall be allowed them upon the sale thereof in the price.

And for all Wines now remaining in the Vintners or Retailers hands, they shall pay only halfe excise, the same to be allowed them in the price thereof upon the sale.

And for all Wines remaining in the hands of the Cooper or other Trader in Wine they shall pay the whole excise, the same to be allowed them in the price upon the sale thereof.

Strong Waters.

For all strong Waters and Aquavitæ, Imported, or to be imported, to be paid by the first Buyer thereof, from the Merchant or Importer, and so after that Rate for a greater or lesser quantity, after the Rate of eight pence the Gallon.

And for all strong waters and Aquavitæ, made or distilled within the Realm, Dominion of Wals or Towne of Barwicke, the like Rate to be paid by the Maker or distiller thereof.

Beere and Ale.

For every Barrell of Beere or Ale of eight shillings the Barrell and upwards, sold to be paid by the Brewer or Maker thereof, and to be allowed him in the price thereof, two shillings.

For every Barrell of Beere or Ale of eight shillings the Barrell, & upwards, which any House-keeper Breweth for his owne spending, to be paid by every such House-keeper twelve pence.

For every Barrell of six shillings Beere, or above foure shillings the Barrell sold, to bee paid by the Brewer or Maker thereof, and to be allowed him in the price, six pence.

And the like Rate to be paid by all others who Brew the like Beere for their owne spending.

Perry and Cider.

For every Hogshead of Perry or Cider sold, to be paid by the first Retailer thereof and so after the same Rate for a Barrell or any Measure above a Barrell, two shillings.

For every Hogshead of Perry or Cider bought for private use to be paid by the first Buyer thereof, twelve pence.

For every Hogshead of Perry or Cider which any house-keeper maketh for his own spending to be paid by every such Housekeeper, twelve pence.

Provided, that for all Beere or Ale, Perry or Cider, now remaining in the hands of any Inholders or other Retailers thereof, they shall onely pay the halfe excise.

And for all Beer or Ale, Perry or Cider, to be used for fishing at Sea, no excise to be paid.

Grocery.

For all Grocery ware imported, or to bee imported for every twenty shillings value thereof, and so proportionably for a greater or lesser value to be paid, by the first Buyer thereof from the Merchant or importer, twelve pence.

Druggs.

Item for all sorts of Druggs imported or to be imported for every twenty shillings value thereof, and so after that Rate for a greater or lesser value, to be paid by the first Buyer thereof from the Merchant or importer twelve pence.

Mercery.

For all sorts of Mercery ware imported, or to be imported for every twenty shillings value thereof, and so proportionably for a greater or lesser value, to be paid by the first Buyer thereof from the Merchant or importer, twelve pence.

Silkes imported.

For all Raw Silkes imported or to be imported for every twenty shillings value thereof, and so proportionably for a greater or lesser value, six pence.

For other Silke in the Gumme, ready throwne imported, or to be imported for every twenty shillings value thereof, and so proportionably, nine pence.

For all other Silkes Dyed, imported, or to be imported for every twenty shillings value thereof, and so proportionably the said severall Rates for Silkes to be paid by the first Buyer thereof, from the Merchant or importer, twelve pence.

Lynnen Drapery.

For all sorts of Linnen, both fine and course imported, or to be imported for every twenty shillings value thereof, and so proportionably to be paid by the first Buyer thereof, from the Merchant or importer, twelve pence.

Haberdashery.

For all sorts of Haberdashery ware imported, or to be imported for every twenty shillings value thereof, and so proportionably to be paid by the first Buyer thereof, from the Merchant or Importer, twelve pence.

Vpholstry.

For all sorts of Upholstery Ware Imported and to be Imported, for every Twenty shillings value thereof, and so proportionably to be paid by the first Buyer thereof from the Merchant or importer, twelve pence.

Saltery.

For all sorts of Saltery Wares Imported or to be Imported, for every Twenty shillings value thereof, and so proportionably to be paid by the first Buyer thereof from the Merchant or Importer, six pence.

Soape.

For all Soape made within the Realm, Dominion of Wales, or Towne of Berwick, for every Firkin of the best sort, Tenne pence; And for every Firken of the second sort, 9d. & for every Firkin of the worst sort, eight pence; and so proportionably for a greater or lesser quantity to be paid by the Maker thereof.

For all Soape Imported or to be Imported for every Twenty shillings value thereof, and so proportionably to be paid by the first Buyer thereof from the Merchant or Importer Eighteen pence.

Drapery new and old.

For all sort of Woollen Cloth, and other Commodities made of, or mixt with Wooll, made or spent within this Realm, the Dominion of Wales, or Towne of Berwik, for every Twenty shillings value thereof, and so proportionably to be paid by the first Buyer thereof, Six pence.

Paper.

For all Paper bought of the Merchant, for every Twenty shillings value thereof, and so proportionably to be paid by the first Buyer thereof from the Merchant or Importer Twelve pence.

Skins and Leather.

For all Skins and Leather Imported or to be Imported for every Twenty shillings value thereof, and so proportionably to be paid by the first Buyer thereof from the Merchant or Importer, Twelve pence.

Glasse-men.

For all Glasses and Earthen Ware Imported or to be Imported for every Tw nty shillings value thereof, and so proportionably, to be paid by the first Buyer thereof from the Merchant or Importer, 12. pence.

Rates by whom to be paid.

All which Rates to be paid for any Forraign Commodities Imported, shall be paid by the first Buyer thereof from the Merchant or Importer, or from the Broker who useth to deale between the Merchant and the Shop-keeper, and for all the Commodities hereby charged with the Excize in manner aforesaid, which shall be sold or delivered at a price.

Exemption.

I. Provided that this Ordinance shall not extend to any the Commodities in the said Schedule mentioned, which are already bought from the Merchant, or Importer thereof, by any person or persons who have bought the same to sell again, or spend, except it be otherwise particularly expressed in the said Schedule.

Those importing, except for resale to pay.

II. And bee it Ordained, That every person or persons who hath Imported or shall Import any the Commodities in the said Schedule mentioned, for his owne private use or spending, or for any other purpose then to sell again, shall pay the Rates and Charges hereby set and Imposed upon the same Commodities.

Drawback.

III. Item For all Commodities here Rated, which are first Imported, and after Exported beyond the Sea, the excize thereof being paid, and due proofe thereof made by Oath of the party or Witnesses; which Oath the said Commissioners, or the Major part of them, or such as they shall appoint under their Hands and Seales, shall have power to administer the same, shall be repaide, and the said Commissioners and their Deputies shall have power to repay the same accordingly; Provided that if any Merchant, or other Buyer of any Clothes, or other Wollen Commodities made within this Realm, the Dominion of Wales, or Towne of Berwicke, shall Buy the same to Transport beyond the Seas, and shall accordingly Transport the same, then no Excize thereof to be paid.

The Office of Excise.

IIII. And for the better leavying of the Monies hereby to be raised, Be it Ordained by the said Lords and Commons, That an Office be from henceforth erected in the city of London, called The Office of Excise, or New-impost; whereof there shall be eight Commissioners to govern the same, who are hereby appointed and nominated: And the said Commissioners, or the Survivors of them, or such as shall be hereafter appointed, or the greater part of them, shall have power, and are hereby Authorised from time to time to choose a Treasurer, or Treasurers, being one or more of themselves; and also shall choose Registers, Collectors, Clerks, and other subordinate Officers (for whom they shall be answerable) whom the said Commissioners, or the greater part of them, may, and shall from time to time, and have hereby power to displace, and to place others in their rooms, and to allow them such severall yeerly Wages out of the Receits of the said Office, for their pains and service therein, as the said Commissioners, or the greater part of them shall think fit and reasonable, and as shall be approved of, and allowed by both Houses or Parliament.

Governors of the Office.

V. And it is further Ordained by the said Lords and Commons, That the Eight Commissioners herein named, shall be, and are hereby nominated and appointed to be Governors of the said Office, viz., John Towes Esquire Alderman of the city of London, Iohn Langham Esquire now one of the Sheriffs of the city of London, Thomas Foot Esquire Alderman of the city of London, John Kenrick Esquire Alderman of the city of London, Thomas Cullam Esquire Alderman of the city of London, Simon Edmunds, Iohn Lamott and Edward Claxton, Citizens of London.

Oath of Governors.

VI. And it is further Ordained by the said Lords and Commons, That the Commissioners hereby, or hereafter to be appointed Governours of the said Office, and such Treasurer or Treasurers as shall be by them chosen as aforesaid, shall respectively before they enter upon the said Office, take a solemn Oath before the Speaker of the House of Peers, or the Speaker of the House of Commons for the time being, for the due execution of their places; And every of the said Speakers shall have power hereby to administer the said Oath.

Jurisdiction of Office

VII. And it is hereby Ordained, That all parts of the cities of London and Westminster, with the severall Suburbs thereof, and all other places within Ten miles thereof, or thereabouts, which shall be thought fit by the said Commissioners, shall be subject to the Rule, and Government of the said Office.

Like offices to be erected in other places in England.

VIII. And that the like Office and Offices, and so many of them, and such and so many other subordinate Commissioners shall be erected and appointed in all or any the counties of England, Dominion of Wales, and Town of Berwick, and in all such cities, and places thereof, as the said eight Commissioners, or the Survivors of them, or major-part of them, or such other as shall be appointed chief Commissioners, or the majorpart of them for the time being shall appoint, for whom the said chief Commissioners shall be answerable. And the said subordinate Commissioners shall take the like Oath respectively before the Speaker of either House of Parliament or such person or persons as the said Speaker shall appoint under his hand and seal, or before the said chief Commissioners, or such other person or persons as they or the major-part of them, under their hands and seals shall appoint; which said severall Speakers, Commissioners, and other persons so by them Authorised, shall have power to minister the said Oath.

Allowances to inferior officers.

IX. And the said subordinate Commissioners, and other inferior Officers which shall be imployed by the said chief Commissioners, shall have for their severall paines in and about the said businesse, such reasonable summe and summes of money allowed them as the said chief Commissioners or the major-part of them for the time being shall think fit and appoint, with the allowance of both houses of Parliament.

Auditors.

X. Item, that the said severall and respective Commissioners shall quarterly make their accompts of all their receipts and disbursments at the said Office in London, unto one or more Auditor or Auditors to be appointed by the said houses to receive the same; which said Auditor or Auditors shall take the like Oath for the due execution of their places, and in such manner as is hereby appointed for the said Commissioners; and shall make and keepe a Duplicate or counter-part of all accompts and entries in the said severall Offices, the same to be presented by the said Auditor or Auditors to the said Houses, when, and as often as it is required. And Faulconbridge of the City of Westminster, Gent. is hereby nominated and appointed Auditor for the said service.

Money, how to be issued out.

XI. Item, that the said Commissioners, or any of them, shall not issue out any money, raised, or leavied by virtue of this Ordinance to any person or persons whatsoever, but by order of both houses of Parliament to be directed to the said chief Commissioners, or the greater part of them, unlesse it be concerning the payment of the said chief Commissioners allowances Quarterly; and of wages to the said subordinate Commissioners and other Officers; and of Rents due for house-room or roomes where the said Offices shall be kept, or other necessary expences in and about the said Offices, the said severall summes and disbursments to be such as shall be allowed of by both Houses of Parliament, and that it shall and may be lawfull to and for every of the said chief Commissioners to make a Deputy for whom he will answer.

Times for entering names of sellers, etc., and for receiving moneys.

XII. Item, that the said Office in all places where it shall be kept, shall be kept upon all the weeke dayes (except the Lords day) from eight of the clock in the morning, till twelve at noone, and from two of the clock in the afternoon, till sixe in the afternoon, for the entring and Registring of the names and sir-names, as well of the Sellers, Buyers, and makers of the said severall commodities in the said Schedule mentioned and the severall quantities and values thereof, and for receiving of all moneys which shall be due and payable for the Excise, and for other things necessary to be done touching the said businesse, which said entries shall be made accordingly.

Merchants, Importers and Brewers to enter weekly lists.; Penalty.

XIII. That all and every the Merchants and Importers of the said forraign commodities in the said Schedule mentioned, and all common Brewers of Ale or Beere, and Distillers of Aquavitæ, and Strong-waters, and others chargeable by this Ordinance with the Excise for any the commodities in the said Schedule mentioned, shall weekly cause to be entred into the said respective Offices, a true and perfect list or accompt of all and every the said comodities respectively, and of the said Ale and Beere and Strong-waters, weekly brewed, made or distilled, and shall not deliver any of the said commodities to any of the Buyers thereof, or other person or persons (except such of the said commodies as shall be by the licence of the said chief Commissioners or the major-part of them, or such as they shall appoint, be transported beyond Sea) until the same shall be so entered as aforesaid; And that no person or persons chargeable with the said Excize, shall sell or dispose of any of the said commodities without first receiving a ticket or warrant from the said respective Office, that the Excize or new Impost due for the same is payd or satisfied; and if any of the sellers of any of the said commodities chargeable with the Excize shall refuse or neglect to make a true entry thereof, according to the last precedent Article, or shall do anything contrrary thereunto; the same being proved by Oath of two witnesses before the said respective Commissioners, or the major-part of them who shall have power hereby to minister the said Oath, or confessed by the party, shall forfeit double the value of the said goods or commodities so by him or them neglected to be entred, or so delivered, sold or disposed of contrary to the said Article to the use of the Common-wealth, the same to be levyed by the said respective Commissioners or Deputies, or such as they or the major part of them shall appoint by distresse and sale of the offenders goods (if they shall not be redeemed within fourteen dayes) rendring to the party the over-plus, and for want of sufficient distresse all and every the said Commissioners or Deputies, or the major-part of them respectively, or such as they shall appoint, shall have power to commit such offendor to Prison, till he pay the said forfeiture.

Bills of Entry.

XIV. That no Merchant, Tradesman, Stranger, Ship-master, Marriner, or other person or persons, Importer of any goods or Merchandise into the Port of London, Cinque Ports or other Port, Creeke, or place whatsoever within this Realme, the Dominion of Wales, or Town of Berwick, shall land or discharge any goods or commodities upon the shore, before they shall have first given notice thereof to the Officers of Excize for that place, by delivery of a Bill of entry under his hand, specifying the said severall goods or commodities so imported, their quantities, weights, and measures respectively, under the penalty in the said next precedent Article contained, and to be levied in like manner.

Recompense to informers.

XV. And be it ordained, that it shall or may be lawfull to and for the said respective Commissioners, or the major part of them, out of the forfeitures above mentioned, to give and allow any person or persons which shall informe them of any abuse committed by any person or persons contrary to this Ordinance, so much money for his and their reward and recompence of his or their paines, as the said Commissioners, or the major-part of them shall thinke fit the same to be allowed to the said Commissioners upon their accompts.

Penalty for not making entry.

XVI. That if any common Beere-brewer, Alehouse-keeper, Cider or Perry-maker, or other person chargeable with the said Excise in the Country, or in any Citie, Towne, or place therein, doe not make a true entry in manner aforesaid in the said Office appointed, in the Country, City or place, where they dwell, or in such Office erected, next to their place of dwelling, and the same bee contessed, or proved, asaforesaid then they shall encur the like penalty as aforesaid, the same to bee levied and disposed of in such manner as aforesaid.

Punishment of negligent Officers.

XVII. Item, That the said Cheif Commissioners, or the Major part of them shall have power to punish all inordinate Officers, or other persons belonging to the said Offices, which shall be wilfully negligent, remisse, or refractory in the said service, by Fine, not exceeding double the value of their yearely wages, the same to bee leavied, and imployed in such manner as aforesaid: And shall likewise have power to punish any other offence, contrary to this Ordinance, (not hereby otherwise pro ceeded for) by fine or amercement to be levied and imployed in such manner, as is appointed for the said other penalties.

Commissioners to inspect Custom House Note Books.

XVIII. And be it further Ordained, that the Customers or Commissioners for Tonnage and Poundage, shall from time to time, permit and suffer the said respective Commissioners or any of them, or any of their Deputy or Deputies, or such as they shall appoint, to search, view, or examine, any Note Booke, or Bookes, belonging to the Custome houses, or to take Copies thereof, or of as much thereof as they please. And that the said Commissioners of Excise or any of them, or any of the said chiefe Commissioners Deputies, shall have a place to sit in the said Custome houses, and shall have power by themselves or their Agents to take notes or copies of all entries of goods and merchandizes imported, or to be imported from time to time.

Power of Commissioners to examine.

XIX. Item That the said respective Commissioners of Excize, and Deputies of the said cheife Commissioners, or the major part of them, Respectively, shall have power and authority to call before them any person or persons, whom they shall thinke fit, to informe and testife touching the premises, and to examine any such person, (other then the party himselfe) upon oath, for the better discovery of any fraud or guile, in the not entring of any of the said Commodities, or not payment of the Excise, or New Impost, according to the tenour of this present Ordinance: which the said Commissioners or the Major part of them, or such as they shall appoint under their Hands and Seales, shall have power to administer, and the Testimony of two Credible Witnesses shall bee sufficient in that behalfe.

Salary of Commissioners.

XX. Item That there shall be allowed yearly unto every of the said chiefe Commissioners of Excize for the time being, for for his care and paines in and about the said Service, the summe of to bee paid him quarterly to his owne use.

Commencement and duration of Ord.

XXI. Item That this Ordinance shall begin and take effect from the eleventh day of September. 1643. And from thence to continue for one yeare then next following.

Search Officers.

XXII. That the said respective Commissioners, or the Major part of them, shall from time to time appoint any Officer or Officers belonging to the said Office, to enter into the Sellers, Shops, Warehouses, Storehouses, or other places of every person or persons that Selleth, Buyeth, or Spendeth, any of the said Commodities in the said Schedule mentioned, to search & see what quantities of any of the said Comodities every or any such person hath on his Hands, or any other person or persons to his use, and for the preventing of all fraud & abuses that may be used or practised to avoid the payment of the said Excize & New Imost.

Justices to be aiding.

XXIII. That all justices of the Peace, Majors, Bayliffes, Sheriffes, Constables, and all other Officers, be from time to time ayding and assisting to all and every the said respective Commissioners, and other Officers, of Excize, and to every of them appointed by this Ordinance, in the execution thereof, and of the Articles therein contained: and that especiall care be taken, as well by the said respective Commissioners, as the said Justices of Peace and other Officers, whom it shall concerne, and every of them. That the Assizes of Beere, Ale, Wine, and other things, be duely kept and observed, and the abuses therein punished according to the Lawes and Statutes in that behalfe made, as they will answer the contrary to both Houses of Parliament.

Trained Bands may be called in.

XXIV. That the said Commissioners and other Officers, and every of them appointed by this Ordinance, shall have power to call the Trained Bands, Voluntiers, or other Forces of or within any County, City, or Place, respectively to bee ayding and assisting to them, to compell obedience to this Ordinance where any resistance shall bee made: which said Trained Bands, Voluntiers, and other Forces, and their severall Commanders and other Officers, are hereby required and enjoyned to give their aid and assistance accordingly as oft as need shall require.

Indemnity.

XXV. And be it further Ordained, That as well all and every the said Commissioners, Deputies, Treasurers, Registers, Receivers, Auditors, or other Officers whatsoever, belonging to the said severall Offices, as all and every other person and persons which shall doe any thing in execution or performance of this present Ordinance, shall be therein from time to time protected and saved harmlesse, by the power and Authority of both Houses of Parliament.