William and Mary, 1688: An Act for the Charging and Collecting the Duties upon Coffee Tea and Chocolate at the Custome-House. [Chapter VI. Rot. Parl. pt. 3. nu. 5.]

Acts for collecting Excise upon Coffee, &c. repealed.

WHEREAS it hath beene found by Experience that the collecting of the Duty ariseing to your Majesties by vertue of severall Acts of Parlyament by way of Excise upon the Liquors of Coffee Chocolate and Tea is not onely very troublesome and unequall upon the Retailers of those Liquors but requireth such attendance of Officers as makes the neat Receipt very inconsiderable For remedy thereof Bee it enacted by the King and Queens most excellent Majestyes with the advice and consent of the Lords Spirituall and Temporall and Commons in this present Parlyament assembled and by the authoritie of the same That from and after the nine and twentyeth day of September one thousand six hundred and ninety soe much of every Act of Parlyament as concerns and requires the collecting the respective Duties by any of those Acts by way of Excise upon any of the Liquors aforesaid shall cease and [determinate (fn. 1) ] And soe much of every of the said Acts as require the collecting of the said Duty by way of Excise shall hereby be and are repealed as to that part onely that require such Collection

II. Every Hundred Weight of Coffee imported £5. 12s.; and of Cocoa Nuts imported £8. 8s.; and of Tea imported, 5s.; and for every Pound of Chocolate 6d.

And to the end the Duty thereby ariseing to your Majestyes may be brought in with little Charge or Trouble Bee it further enacted by the authoritie aforesaid That from and after the five and twentyeth day of December one thousand six hundred eighty nine the Duties and Charges hereafter mentioned shall be collected and received by your Majestyes Officers at the Custome house upon Coffee-Berries Tea in the Leafe and Cacao Nutts and alsoe upon Chocolate ready made being the materialls from which the said Liquors are now extracted brewed or made and according to such proportions as are hereafter mentioned over and besides what is now paid or payable for the said Commodities [at the Custome house (fn. 2) ] for the same that is to say upon every hundred weight of Coffee imported into any Ports within this Kingdome Dominion of Wales or Towne of Berwicke upon Tweede accounting one hundred and twelve pounds to the Hundred five pounds twelve shillings and upon every hundred weight of Cacao-Nutts imported and containing as aforesaid eight pounds eight shillings and upon every [hundred (fn. 3) ] weight of Tea imported five shillings and upon every pound weight of Chocolate ready made imported five shillings and soe proportionably for any greater or lesser quantity of any the Commodities aforesaid respectively

III. Goods landed without paying or tendering Duties.

Goods forfeited.

And for the more effectuall collecting and receiveing of the said Duty Bee it further enacted by the authoritie aforesaid That if any of the Commodities aforesaid whereof the Duties are or shall be due shall be unshipped or laid on Land the Duties due or to be due for the same not paid or lawfully tendred to the Collector thereof or his Deputy with the consent and agreement of the Comptroller and Surveyour there nor agreed with for the same in the Customehouse according to the true meaning of this Act that then from the said five and twentyeth day of December one thousand six hundred eighty nine all the said Goods and Merchandices shall be forfeited the one moyety of the said Goods soe forfeited shall be to your Majestyes use and the other moyety to him or them that will seize or sue for the same without any Composition whatsoever this Act to continue for the terme of five yeares and noe longer

IV. Two Thirds of Duty repaid upon Exportation.

Provided alwayes and it is further enacted and declared by the authoritie aforesaid That every Merchant or other Importer haveing paid the said Duties and Impositions in and by this Act appointed to be paid for any of the said Goods or Merchandices herein before made lyable to the payment thereof who shall within six months next after such his Importation thereof againe shipp off and carry out of this Kingdome or any Port thereof the said Goods or Merchandizes or any part thereof to any parts beyond the Seas That such Merchant or other Importer on such his Exportation thereof shall be repaid two thirds of the Duties soe by him paid by vertue of this Act of soe much of the said Goods and Merchandizes which he shall soe export or shipp off

V. Nutmegs, &c. how imported. Ships how manned, &c.

Licence for Importation, under the Hands of Commissioners, granted without Fee.

And it is further enacted by the authoritie aforesaid That it shall and may be lawfull ( (fn. 4) ) for any person or persons to import into this Kingdome Nutmegs Cinamon Cloves and Mace in any English Shipps (one third part at least of the Mariners whereof to be Englishmen) from any parts beyond the Seas paying double the Sums the same are charged with in the Booke of Rates for the Customes and Dutyes thereof soe as notice be first given to the Commissioners or Farmers of their Majestyes Customes of the quality and quantity of the said Spices soe intended to be imported with the Name of the Shipp and Master or Commander on which they are to be loaden and the place into which they intend to import the same and takeing a Licence under the hands of the Commissioners or Farmers for the time being or any three of them for the ladeing and importing thereof as aforesaid which Licence they are hereby authorized and required to grant without any Fee or Reward or any other Charge to the person demanding the same. Any Law Custome or Usage to the contrary notwithstanding.