March 1651: An Act for laying an Imposition upon Coals, Towards the Building and Maintaining Ships for Guarding the Seas.

March, 1651

[28 March, 1651.]

Extra tax on coals for building and maintaining ships for guarding the seas.

The Parliament of England taking into their serious consideration the manifold Losses and great Prejudice sustained by the Merchants, and other the good People of this Commonwealth, by reason of the many Pyrats and Sea-Rovers that infest the Coasts of this Commonwealth; and being desirous to prevent the like for the future, by Building and Maintaining so many good and able Ships as may Secure and Encourage Trade and Commerce: For and towards the Building and Maintaining of which Ships, Be it Enacted and Ordained by this present Parliament, and the authority thereof, That from and after the First day of April, One thousand six hundred fifty and one, there shall be payable and paid for and upon all Coals, commonly called Seacoal, Pit-coal, Stone-Coal, or Kannel-Coal, brought or transported from Newcastle, Sunderland, Swansey, or other Ports of this Nation, or Imported from Scotland into, or unto any Port, Creek or Harbour of this Commonwealth by way of Imposition as aforesaid, over and besides the Subsidy, or other Duties payable for any sort of the said Coals, by any Law or Ordinance now in force, the several Rates and Prices hereafter following; that is to say,

2s. per chaldron.

For all such of the said Coals as have been, or usually are sold by the Chalder, for every Chalder thereof containing Thirty six Bushels Winchester Measure, the sum of Two shillings of lawful English money.

12d. per ton.

And for such other of the said Coals as have, or usually are sold by the Stack, Ruck, Fathom, or other uncertain Denomination, for every Tun thereof containing Twenty hundred weight, the Sum of Twelve pence of like Money.

2s. 6d. per ton of Scotch coal imported.; When, where, and how to be paid.; Instructions to Customs Commissioners.

And for ever Ton of Scotch-Coal Imported as aforesaid, containing Twenty hundred weight, the sum of Two shillings six pence of like Money: which Rates and Sums of Money shall be answered and paid at the Custom-houses of the respective Ports of this Commonwealth to the Commissioners for the Customs for the time being, or their Deputies in the respective Ports of this Nation, where any Coals-shall arrive, by the Master or other person taking charge of any ship, or other vessel bringing Coals into any Port, Creek, or Harbor of this Common-wealth, before the unshipping or Landing of any part of the said Coals then Laden on Board the said Ship or Vessel so arriving as aforesaid within any Port, Creek, or Harbor of this Commonwealth. All which Moneys the Commissioners for the Customs for the time being, their Deputy and Deputies, are hereby required to receive upon Accompt, and shall from time to time issue out the same unto the Treasurer of the Navy, as by Order in Writing, signed by five of the Committee of Parliament for the Navy and Customs, the said Commissioners shall be directed and appointed.

Coals unshipped without payment of tax to be forfeited.; One moiety for seizer, the other for use of Navy.

And it is further Enacted by the Authority aforesaid, That if any Coals so imported or transported as aforesaid, shall at any time be unshipped or landed; the aforesaid several Impositions or Sums of Money by this Act due and payable for the same not paid or lawfully tendered to the Commissioners, or Collectors of the Customs, or one of them, or their Deputies as aforesaid, or Agreement with them or one of them made for the same in the open Custom-house, with the Privity or Agreement of the Check there; That all the said Coals so Unshipped or Landed as aforesaid, shall be forfeit and lost; the one Moyety thereof to be to him or them that shall seize, or sue for the same; and the other moyety or the value thereof, or the Fine or Composition for the same, to be paid to the Commissioners of the Customs for the time being, for the use of the Navy. And for the better levying of the said Duties and Impositions aforesaid, and discovering of the true Quantities of all Coals transported or imported as aforesaid.

Shipmasters to make returns upon oath of quantity of coal, and pay impost before discharging.; Penalty for disobedience.; Disposal of fines

It is further Enacted by the Authority aforesaid, That all and every Master and Masters of Ships and Vessels transporting any sort of Coal from Port to Port within this Nation, shall upon his or their arrival in any Port or Creek of this Nation, forthwith repair unto the Custom-house there, and before the Collectors and Check for that Port, shall make Report in Writing, upon Oath (if thereunto required) of the true quantity or number of the Chalders or Tuns of Coals, according to the Computations aforesaid, by him or them imported in his or their said Ship or Vessel; And before he or they shall break bulk, or discharge out of his or their said Ship or Vessel any part of the said Coals, shall duly satisfie and pay the Impost thereof, according to the rates and values before mentioned. And that in case any Master or other person taking charge of any such Ship or Vessel, shall refuse to declare as aforesaid, or shall break bulk, or unload any part of the said Coals before the Duties aforesaid payable thereupon shall be satisfied, and paid in manner aforesaid, or shall depart from the Port until he hath received from the Officers for the Customs, a full clearing of his said Ship or Vessel inwards; That all and every Master and Masters so offending as aforesaid, shall forfeit and lose the sum of Ten pounds; the one moyety thereof, or of the Fine or Composition for the same, to be paid to the Commissioners of the Customs for the use of the Navy as aforesaid, and the other moyety thereof to be to him or them that will sue for and prosecute the same in the Publique Exchequer, or any other Court of Record of this Common-wealth.

Directions for weighing coal.; Public meters found unfaithful to be disabled for ever.

And for the better discovering and prevention of such frauds (as may by ill-disposed persons be endeavoured to be practised in diminution of the Duties so imposed as aforesaid) It is further Enacted by the Authority aforesaid, That in all Ports and places of this Nation where sworn Meters are allowed, the Maior, Bayliffs, or other Chief Officer of such Port or place where any Coals shall be measured by the sworn or Publique Meters, to whom such Publique Meters are accomptable from time to time, so soon as any Ship or Vessel bringing Coals into the said Port shall be unladen, shall make certificate or report in writing to the Collectors and other Officers of the Customs in the said Port, of the true contents, quantity and number of Chalders or Tuns of Coals measured, weighed or unladen out of each Ship or Vessel discharged in that Port respectively, And that in places where no sworn Meters are appointed by the Publique Officers there, or where such as are employed as Publique Meters shall be found or suspected to be unfaithful in their Trust, It shall be lawful for the Commissioners and Collectors of the Customs in such Ports and places, to appoint one or more fit and able persons, either upon Oath or without Oath, as to them in their discretion shall seem meet, to measure, weigh, and take accompt of the quantity of Coals imported in any Ship or Vessel arriving in the said Port and discharged there, or to inspect the Actions and make Report unto the Commissioners or Collectors of the Customs, of the behavior and demeanor of the said sworn Meters therein; And that if any sworn Meter shall be found unfaithful in his Trust, or shall make a false Report of any Coals by him admeasured or delivered out of any Ship or Vessel, he shall by this Act be for ever disabled for executing the said office of Meter, or using or exercising any other Office of Publique Trust in the said Port or of this Commonwealth.

Committee for Navy and Customs to make rules, approve Customs officers, etc.; Powers of officers.; Offenders against this Act, by whom to be proceeded against.

And for the better carrying on of the said Service, It is further Enacted by the Authority aforesaid, That the Committee of Parliament for the Navy and Customs be hereby Authorized, as well to make and publish such Rules and Instructions as may tend to the management of the said Service, and improvement of the said Revenue, for the best advantage of the Commonwealth, as from time to time to approve of such and so many fit and able persons, with their Salaries, as shall be presented to them by the Commissioners of the Customs, as additional Officers to the Officers now imployed in the Affairs of the Customs, as shall be meet and convenient for the better carrying on of this Service, and securing and levying the Duties and Impositions aforesaid, in all the Ports, Creeks and places of this Commonwealth; which Officers are hereby enabled in the Affairs and Business aforesaid, to enter, board, and visit all Ships and other Vessels whatsoever, importing Coals into any Port or Creek of this Nation; and the same to gage and admeasure, and in discovery and pursuit of any Coals which have not paid the Imposition as aforesaid, to make search and seizure thereof in any place whatsoever, and otherwise to do as any other Officers by any Statute, Act, or Ordinance are enabled to do, concerning any other Goods or Merchandise Uncustomed. And in cases of any fraud or misbehavior of any person relating to the said Imposition by this Act set and imposed upon all Coals as aforesaid, or tending to the Obstruction of the Collecting thereof, The Committee of Parliament for Regulating the Excise, as also the Commissioners of the Customs, and their Deputies the Collectors in the several Ports of this Nation, are hereby enabled and authorized to examine and proceed against the Offenders therein and their Abettors, as by two several Ordinances of Parliament, bearing date the Sixth day of June, One thousand six hundred forty five, and the Sixteenth day of December, One thousand six hundred forty seven, in cases of Offence in Custom-houses, is directed and appointed.

Money arising from this impost between 12 Oct. and 1 April yearly to be for relief of poor.

Provided always, and be it Enacted by the Authority aforesaid, That all and every the Moneys which shall be Collected and gathered for the Imposition aforesaid upon Coals Imported or Landed in any Port or Creek of this Nation, between the Twelfth day of October, and the First day of April in each year successively, shall be paid by the Commissioners of the Customs, to such person or persons as shall be appointed by the Parliament or the Committee of the Navy to receive the same, to be by them distributed for and towards the Relief of the Poor of such places, as shall be Ordered from time to time by the Parliament or Committee of the Navy; and such dis tribution thereof to be made, as shall hereafter be directed by the Parliament or Committee of the Navy.

Allowance to masters and importers.

Provided also, That it shall be lawful to the Commissioners for the Customs for the time being, and their Deputy Collectors in the several Ports, to make allowance unto the several Masters and others Importing Coals, as well of one Chalder or Tun in Twenty free of Impost, where Ingrain is or shall be allowed, as of Five per Cent, more upon all English Coal; and after that Rate for every greater or lesser quantity thereof, for the better Encouragement of the said Masters and others using the said Coal Trade.

Continuance of Act.

Provided, That this Act shall continue and be in force, until the One and thirtieth day of March, which shall be in the Year of Our Lord One thousand six hundred fifty and three, and no longer.