Charles II, 1677 & 1678: An Act for granting an additionall Duty to His Majestie upon Wines for Three yeares.

Duty granted on Spanish and other Wines and Vinegar imported

Most Gratious Soveraigne
Wee Your Majestyes most dutyfull Subjects the Commons now in Parlyament assembled as a Testimony of our great Duty and Loyalty to Your Majestie have chearfully and unanimously given and granted unto Your Majestie an Aid and Assistance to be raised and levyed upon all such Wines [and (fn. 1) ] Vineger as now may [by Law be (fn. 2) ] imported into this Your Majesties Kingdome according to such Rates and dureing such Time and in such Manner and Forme as herein after followeth And wee doe humbly beseech Your Majestie that it may be enacted and bee it enacted by the Kings Most Excellent Majestie by and with the advice and consent of the Lords Spirituall and Temporall and of the Commons in this present Parliament assembled and by the Authoritie of the same That for all Spanish Wines and other Wines and Vinegar which may now be by Law imported which at any time after the first day of August in the yeare of our Lord One thousand six hundred seaventy and eight and before the first day of August in the yeare of our Lord One thousand six hundred eighty and one shall be imported into England or Wales or the Towne and Port of Berwicke upon Tweede there shall be duely answered and paid unto His Majestie the Rates and Dutyes hereafter mentioned That is to say.

Wine £12 per Tun.

For every Tunn of Spanish Wine or of any other Wines whatsoever which now may be by Law imported and shall within the time aforesaid be imported the summe of Twelve pounds by the Tunn and soe after that Rate for any greater or lesser quantity.

Vinegar £8 per Tun.

And for every Tunn of Vineger which now may be by Law imported and shall within the time aforesaid be imported the summe of Eight pounds by the Tunn and soe after that Rate for any greater or lesser quantity.

II. Importer upon Entry and before landing to pay down Duties or give Bond.

Allowance on Ready Money.; Bond at Three Payments.; Taking Bond to be at the Discretion of Commissioners, &c.

And for the better and more sure collecting and receiving of all and singular the dutyes hereby imporsed Bee it further enacted by the Authoritie aforesaid That if any person or persons within the time aforesaid shall import or cause to be imported by way of Merchandize any [oforesaid (fn. 3) ] such Importer shall upon the Entry made of such Liquors and before the Landing thereof pay downe the Dutyes hereby imposed in ready money deducting the allowance hereafter mentioned or otherwise become bound unto His Majestie with two or more sufficient Suretyes or procure three other persons to become bound to His Majestie to answere and pay unto His Majestie the whole Rates and Dutyes hereby imposed by three severall and equall payments the first payment to be made within Three moneths after the date of the said Obligation the second payment to be made within Six moneths after the date of the said Obligation and the third and last payment to be made within Nine moneths after the date of the said Obligation the takeing which Bonds and the approbation of the Sureties therein to be named is hereby left to the discretion of [the (fn. 4) ] Farmers or other Commissioners for the time being as shall to bee intrusted with the Receipt and Mannagement of His Majestyes Customs and Subsidies of Tunnage and Poundage or their Deputy Collectors in the severall Ports or such other person or persons as His Majestie shall authorize and appoint to collect the Dutyes ariseing by this Act.

III. Importing for private Use, Duty to be paid on Entry and before landing.

And if any person or persons shall import any of the Liquors aforesaid within the time aforesaid not by way of Merchandize nor with intent to sell the same againe but for his owne private use or occasion such person soe importing the same shall upon Entry thereof made immediately and before landing there of pay downe the whole Dutyes by this Act imposed in ready Money without any further time given or any Security to be accepted for the same or any abatement or discount to be therefore made upon any pretence whatsoever

IV. £10 per Cent, to Traders on Ready Money for Duty.

Provided alwayes and it is hereby declared and enacted That all and every person and persons importing any of the Liquors aforesaid within the time aforesaid by way of Merchandize who shall pay the Dutyes which by this Act are due and payable in ready Moneys shall be allowed and abated out of the said Dutyes after the Rate of Ten pounds per Cen? for a yeare in Consideration of such ready Money soe paid downe and advanced.

V. Landing Goods without paying or securing Duties.

Liquors forfeited.; Importer nevertheless liable to Duty.

And bee it further enacted by the Authoritie aforesaid That if any of the said Liquors shall be imported within the time aforesaid and landed without present payment made of the Rates and Dutyes by this Act imposed in cases where this Act requires present payment to be made or without Security given for payment thereof in cases where this Act admitts of Security to be taken that then and in every such Case all and every the Liquors soe imported and landed or the value thereof shall bee forfeited, one Moyety thereof to His Majestie and the other Moyety to him or them that shall or will sue for the same and shall and may be recovered in any Court of Record by Action of Debt Bill Plaint or Information wherein noe Essoigne Protection or Wager of Law shall be allowed nor any more then one Imparlance And yet neverthelesse the person soe importing and landing any of the said Liquors shall notwithstanding such Forfeiture soe as aforesaid incurred remaine and continue lyable unto and shall answere and pay unto His Majestie the Rates and Dutyes for such Liquors which by this Act are due and payable.

VI. Recital of 12 C. II. c. 4.

Duty for Neat Liquors only.

And whereas by the Act for Tonnage and Poundage and the Instructions and Rules for Collecting His Majesties [Duty (fn. 5) ] ariseing thereby it is directed that certaine allowances be made upon Importation of Wines and other Liquors Bee it further enacted That noe Importer thereof shall be chargeable by vertue of this Act to pay the Duty hereby required for any greater proportions of Wines or other Liquors duely entred at the Custome House then what shall remaine neat after all such allowances and abatements

VII. Importers not being Retailers, &c. making Oath that Goods are imported for Sale to have Allowance for Damage of Liquors.

And whereas this present Act gives noe abatement to any person upon Exportation of any the Liquors aforesaid Bee it further enacted and declared That all Importers not being Vintners or Retailers (who are hereby declared shall pay ready Money for the, whole Duty) who shall import any of the aforesaid Liquors within the time aforesaid and shall make Oath that the same are imported by way of Merchandize and with intent to sell againe (which Oath the Farmers or Commissioners of His Majestyes Customs for the time being or in their absence the Collector of His Majestyes Customs in each severall respective Port or such other person or persons as His Majestie shall authorize and appoint to collect the Dutyes ariseing by this Act have hereby power to administer) that then and in every such Case for and in consideration of any defect or damage that may happen by any of the aforesaid Liquors lyeing longer on the said Importers hands then heretofore or by reason of any other accident there shall be allowed and abated to every such Importer the further allowance of Eight pounds per Cent and noe more

VIII. Proviso for Prisage Wine imported.

Provided that noe Merchant shall be charged with any Duty imposed by this Act for the Prisage Wine which he imports in any Shipp or Vessell nor shall any Security be by him given for the same but that it be received and taken from the person who hath or enjoyeth the benefitt of the said Prisage Wine who is hereby appointed to pay the same.

IX. No Drawback on Exportation of imported Liquors for which Duty paid;

nor Security for Duty discharged.

Provided alwayes and it is hereby declared and enacted That if any of the said imported Liquors for which any of the Rates and Dutyes by this Act imposed shall be paid downe and advanced or otherwise secured as aforesaid shall at any time after such Importation be againe exported into Parts beyond the Seas that then and in such case the person or persons soe exporting the same shall be wholly barred and excluded from haveing or receiving backe the Dutyes of this Act soe paid downe and advanced or any part thereof nor shall the Security formerly given by such person exporting for the true payment of the Dutyes by this Act imposed be any wayes raised lessened or discharged by reason of such Exportation but the same Security shall remaine and continue in force untill the Dutyes thereby secured be fully and wholly satisfyed and paid Any such Exportation to the contrary notwithstanding.

X. Officers may enter Ships, &c. to search, &c. for securing Payment of Duty.

And for the better prevention of all such frauds which at any time hereafter may be comitted to the prejudice of His Majestie in the due collecting and receiving the Duties hereby imported upon such Liquors to be imported as aforesaid Bee it further enacted by the Authoritie aforesaid That the Officers of His Majestyes Customs or such other person or persons as His Majestie shall authorize and appoint to collect the Dutyes ariseing by this Act shall have like, power and authoritie to enter on board Shipps and Vessells and make Searches and to doe all other matters and things which may tend to secure the true payment of the Dutyes by this Act imposed and the due and orderly Collection thereof which any Customers Collectors or other Officers of any His Majestyes Ports can or may doe touching the secureing His Majestyes Customs of Tonnage and Poundage and all the said Liquors to be imported within the time aforesaid and landed without doeing and performing what by this Act is required to be done and performed before the Landing thereof.

XI. Persons acting, &c. so as to defraud His Majesty of the said Duty;

Penalty.

And all Officers of His Majestyes Customs and all persons [exporting (fn. 6) ] any of the said Liquors and all others imployed by His Majestie in the Collection of the Dutyes ariseing by this Act who shall be found guilty of any act or neglect tending to defraud His Majestie of any of the Dutyes hereby imposed shall be subject and lyable to the same Seizures Penalties and Forfeitures which by vertue of any former Act can or may be inflicted in such Cases where His Majeste is defrauded or endeavoured to be defrauded of any of His Customes and Subsidies as fully and amply as if the same Clauses of Seizures Penalties and Forfeitures and the same distribution of such Forfeitures and the same remedy for recovery thereof had beene againe in this Act perticularly repeated applyed and enacted.

XII. In case of Seizure, Onus probandi Duty paid or secured, on Claimant.

And if any Liquors seized for any offence committed against this Act shall be claimed by any person as the Importer thereof the proofe whether the Dutyes thereof be duely paid or secured shall lie upon such Claimer and shall not be incumbent on His Majestie or any Prosecutor or Informer on behalfe of His Majestie and himselfe.