William and Mary, 1690: An Act, for granting to their Majesties certaine Impositions upon all East India Goods and Manufactures and upon all wrought Silks... [Chapter IV. Rot. Parl. pt. 3. nu. 3.]

Most Gracious [Soveraigne (fn. 1) ]
The Commons assembled in Parlyament for a further Supply of your Majesties present Occasions in the necessary defence of your Realms the perfect reduceing of Ireland and the effectuall prosecution of the Warr against France have given and granted and hereby give and grant unto your Majestyes the additionall and other Rates Impositions Duties and Charges upon the severall sorts of Goods and Merchandize to be imported into this your Majestyes Kingdome herein after expressed dureing such time and in such manner and forme as herein after followeth And doe humbly pray your Majesties that it may be enacted And bee it enacted by the King and Queens most excellent Majesties by and with the advice and consent of the Lords Spirituall and Temporall and Com[m]ons in this present Parliament assembled and by the authority of the same That there shall be answered and paid to their Majestyes and their Successors for the severall Goods and Merchandizes hereafter mentioned over and above all Impositions Dutyes and Charges already imposed and payable upon and for the same the further Rates and Duties following viz

For all Callicoes and all other Indian Linnen and for all wrought Silks and other Manufactures of India and China (except Indigo) imported after the five and twentyeth day of December one thousand six hundred and ninety and before the tenth day of November one thousand six hundred and ninety five twenty pounds for every hundred pound Value thereof

Wrought Silks.

For all Wrought Silks imported within the time aforesaid from any other place ten pounds for every hundred pound Value thereof

Raw Silks.

For all Raw Silks imported within the time aforesaid from China or from the East-Indies five pound for every hundred pound Value thereof

Linens of the Spanish Netherlands.

For all Linnen imported within the time aforesaid from any parts from whence the same may [be (fn. 2) ] by Law imported (other then Linen Cloath of the Manufacture of the Spanish Netherlands or of the United Provinces not exceeding an English Ell and halfe Quarter in breadth) one moyety over and above what is already imposed upon the same in the Booke of Rates

And for all Linen Cloath of the Manufacture of the Spanish Netherlands or of the United Provinces of the Breadth of two Ells or upwards and under three Ells as much more as [what (fn. 3) ] the same is charged with in the Booke of Rates and of the Breadth of three Ells or upwards treble as much as what the same is charged with in the Booke of Rates

Timbers.

And for all Deale Timber or other Timber Boards Wainscott Pipe-Staves Box Wood and other Wood imported within the time aforesaid from any part of Europe (except Ireland) ten pounds for every hundred pound value thereof above what is charged thereupon in the Booke of Rates

Hempseed, &c.

For every Tun of Hempseed Oyle Rape Oyle and other Seed Oyle imported after the five and twentyeth day of December one thousand six hundred and ninety and before the tenth day of November one thousand six hundred and ninety five eight pounds and soe in proportion for any greater or lesser quantity of the respective Goods or Merchandize before mentioned

Hops.

For every hundred Weight of Hopps containing one hundred and twelve pounds imported from forraigne parts after the said five and twentyeth day of December one thousand six hundred and ninty and before the tenth day of November one thousand six hundred and ninety five twenty shillings over and above what the same are charged with in the Booke of Rates and soe in proportion for any greater or lesser quantity

Pepper.

For every hundred Weight of Pepper containing one hundred and twelve pounds imported after the said five and twentyeth day of December and before the said tenth day of November one thousand six hundred and ninety five twenty eight shillings over and above what the same is charged with in the Book of Rates and soe in proportion for any greater or lesser quantity one third part of the [said (fn. 3) ] Duty charged upon Pepper to be paid downe and Bond to be given for payment of the residue at the end of twelve months or else to discompt after the Rate of ten pounds per Centu[m] on paying downe the whole Duty

Grocery.

For every hundred pound value of Grocery Ware and Druggs (other then Pepper and [Liquorise (fn. 4) ] which are hereby particularly charged and alsoe except Currans Sugar Tobacco Mace Cinamon Nutmegs and Cloves) imported after the said five and twentyeth day of December one thousand six hundred and ninety and before the tenth day of November one thousand six hundred and ninety five ten pounds

Currants.

And for every hundred pound value of Currans imported within the time aforesaid five pounds over and above what the same [is (fn. 5) ] respectively charged with in the Booke of Rates and soe in proportion for any greater or lesser quantity

Iron imported in Foreign Ships.

For every Tun of Iron Wrought or Unwrought or cast (except Bushell Iron) imported from any forreigne parts after the five and twentyeth day of December one thousand six hundred and ninety and before the tenth day of November one thousand six hundred and ninety five in any other Shipp or Vessell then such as are English built and whereof the Master and three fourths of the Marriners at [the (fn. 6) ] least are English thirty three shillings

Iron in English Ships.

And for every Tun of such Iron which shall be imported in such English built Shipp or Vessell soe navigated three and twenty shillings over and above what the same is charged with in the Booke of Rates and soe in proportion for any greater or lesser quantity

Iron Wire.; Duty paid by Importer

And for all sorts of forreigne. Iron Wyre (except Card Wyre and all sorts of Iron Wyre smaller then the sorts commonly called or knowne by the names of Fine fine and Superfine and all Wool Cards or any other Wares made of Iron Wyre) to be imported betweene the five and twentyeth day of December one thousand six hundred and ninety and the tenth day of November one thousand six hundred and ninety five there shall be paid for every hundred weight containing one hundred and twelve pounds two and twenty shillings and six pence and alsoe the Duty mentioned in the Booke of Rates to be paid by the Importer and soe in proportion for any greater or lesser quantity Which sorts of Iron Wire (except as aforesaid) it shall and may be lawfull for any person or persons whatsoever to import within the time aforesaid and noe longer any Law Statute or Usage to the contrary notwithstanding.

Steel Wire.

And for all sorts of Steele Wyre imported within the time aforesaid the Summe of Fourteene shillings for every hundred Weight containing as aforesaid over and above the Duty charged in the Booke of Rates and soe in proportion for any greater or lesser quantity

Iron Pots, &c.

And for every Iron Pott and Iron Ketle imported within the time aforesaid one shilling and three pence over and above what is charged in the Booke of Rates

Backs for Chimneys. Small.

For every small Backe for Chimneys imported within the time aforesaid one shilling and two pence over and above what is charged in the Booke of Rates

Large.

For every large Backe for Chimneys imported within the time aforesaid two shillings and foure pence over and above what is charged in the Booke of Rates

Rod Iron.

For every hundred Weight of Iron slitt or hammered into Rods commonly knowne by the Name of Rod Iron containing one hundred and twelve pounds imported within the time aforesaid five shillings over and above what is charged in the Booke of Rates and soe in proportion for a greater or lesser quantity

Frying Pans.

For every hundred Weight of Frying Pans containing as aforesaid imported within the time aforesaid foure shillings over and above what is charged in the Booke of Rates and soe in proportion for any greater or lesser quantity

Steel.

For every hundred Weight of Steele containing one hundred and twelve pounds imported within the time aforesaid five shillings and six pence over and above what is charged in the Booke of Rates and soe in proportion for any greater or lesser quantity

Anvils.

For every hundred Weight of Anvills wrought containing one hundred and twelve pounds imported within the time aforesaid nine shillings and three pence over and above what is charged in the Booke of Rates and soe in proportion for any greater or lesser quantity

Single, White, and Black Plates.

For every hundred of single white or blacke Plates imported within the time aforesaid foure shillings and foure pence over above what is charged in the Booke of Rates and soe in proportion for any greater or lesser quantity

Double ditto.

For every hundred of double white or blacke Plates imported within the time aforesaid eight shillings and eight pence over and above what is charged in the Booke of Rates and soe in proportion for any greater or lesser quantity

Harness Plate.

For every Harnesse Plate or Iron double imported within the time aforesaid one shilling and foure pence over and above what is charged in the Booke of Rates

Hammered Iron.

For every hundred Weight of Iron drawne or hammered lesse then three quarters of an Inch square and all other Iron Ware manufactured containing one hundred and twelve pounds imported within the time aforesaid five shillings over and above what is charged in the Booke of Rates

Proviso for Iron Ware.

Provided That noe Manufactured Iron or Iron Ware which by this Act is charged to pay by the piece or hundred Weight shall be lyable to pay the Duty of thirty three shillings or twenty three shillings by the Tun imposed by this Act

Brass Wire, &c.

And for every hundred Weight of Brasse Lattin or Copper Wire containing one hundred and twelve pounds imported within the time aforesaid fifteene shillings over and above what is charged in the Booke of Rates and soe in proportion for any greater or lesser quantity

Hempseed, &c.

For every Last of Hempseed Coleseed and Rapeseed imported after the said five and twentyeth day of December one thousand six hundred and ninety and before the tenth day of November one thousand six hundred and ninety five foure pounds above what the same is charged with in the Booke of Rates

Flax, &c.

For all Yarne of Flax or Hempe other then Cable Yarne imported after the said five and twentyeth day of December one thousand six hundred and ninety and before the tenth day of November one thousand six hundred and ninety five an additionall Duty of as much as what is now charged thereupon in the Booke of Rates

Cable Yarn.

For every hundred Weight of Cable Yarne containing one hundred and twelve pounds imported within the time aforesaid five shillings and soe in proportion for any greater or lesser quantity of the said Seeds or Yarne

Glass.

For all Drinking Glasses and other Glasse and all Manufactures of Glasse (except Rhenish and Muscovia Window Glasse) imported within the time aforesaid three shillings for every twenty shillings Value thereof above what the same is charged with in the Booke of Rates

Molasses.

For every hundred Weight of Molosses containing one hundred and twelve pounds imported within the time aforesaid from any other place then the English Plantations in America eight shillings over and above what the same is charged with in the Booke of Rates

Tallow.

For every hundred Weight of Tallow containing one hundred and twelve pounds imported within the time aforesaid five shillings and soe in proportion for any greater or lesser quantity

Tallow Candles.

For every hundred Weight of Tallow Candles imported within the time aforesaid and containing one hundred and twelve pounds ten shillings and soe in proportion for any greater or lesser quantity

Beaver Wool.

For every pound of Bever-Wooll cutt and comb'd imported within the time aforesaid (except Wooll combd in Russia and imported from thence in English Shipps) fifteene shillings

Pot Ashes.

For every Barrell of Pott Ashes containing two hundred Weight Neat imported within the time aforesaid eight shillings above what the same is charged with in the Booke of Rates and soe proportionably for any greater or lesser quantity

Cordage.

For every hundred Weight of Cordage ready wrought containing one hundred and twelve pounds imported within the time aforesaid five shillings over and above what the same is charged with in the Booke of Rates and soe in proportion for any greater or lesser quantity

Olive Oil.

For every Tun of Olive Oyle imported within the time aforesaid foure pounds above what the same is charged with in the Booke of Rates and soe in proportion for any greater or lesser quantity

Paper.

For all Paper imported within the time aforesaid the severall Duties following over and above what the same are respectively charged with in the Booke of Rates (that is to say) for every Ream of Royall Paper two shillings For every Ream of Blew Paper Demy Paper and Painted Paper one shilling and six pence For every Bundle of Browne Paper two pence and for all other Paper soe imported as much more as what the same is now charged with in the Booke of Rates

Liquorice.

For every hundred Weight of Liquorise containing one hundred and twelve pounds imported within the time aforesaid eighteene shillings and eight pence above what the same is charged with in the Booke of Rates and soe proportionably for any greater or lesser quantity

Liquorice Powder.

And for every such hundred Weight of Liquorise Powder imported within the time aforesaid one pound seventeene shillings and foure pence

Juice of Liquorice.

And for every pound Weight of Juice of Liquorise imported within the time aforesaid one shilling and soe proportionably for any greater or lesser quantity

Barilla.

For every hundred Weight of Barilla or Saphora containing one hundred and twelve pounds imported within the time aforesaid two shillings and six pence above what the same is charged with in the Booke of Rates and soe in proportion for any greater or lesser quantity

Soap.

For every hundred Weight of Sope imported within the time aforesaid containing one hundred and twelve pounds ten shillings over and above what is charged in the Booke of Rates and soe in proportion for any greater or lesser quantity

Earthen Ware.

For all Earthen Ware not mentioned in the Booke of Rates imported within the time aforesaid two shillings and six pence for every twenty shillings value thereof

Starch.

For every hundred Weight of Starch containing one hundred and twelve pounds imported within the time aforesaid twenty shillings above what the same is charged with in the Booke of Rates and soe in proportion for any greater or lesser quantity.

Alum.

For every hundred Weight of Allom containing one hundred and twelve pounds imported within the time aforesaid two shillings and sixpence above what the same is charged with in the Booke of Rates and soe in proportion for any greater or lesser quantity.

Brimstone.

For every hundred Weight of Brimstone containing one hundred and twelve pounds imported within the time aforesaid foure shillings and eight pence above what the same is charged with in the Booke of Rates and soe in proportion for any greater or lesser quantity.

Tin.

For every hundred Weight of Tinn imported within the time aforesaid containing one hundred and twelve pounds thirty shillings over and above what [the same (fn. 7) ] is charged in the Booke of Rates and soe in proportion for any greater or lesser quantity

II. Value of Goods subject to ad valorem Duty how settled.

Provided alwayes and bee it enacted That where any Duties upon Goods and Merchandize herein before granted are to be levyed according to the Value of the same where such Goods or Merchandices are particularly rated in the Booke of Rates the Value shall be understood and taken according to such Rate and where they are not particularly rated the Value shall be taken by and according to the Oath of the Importer and not otherwise The Duties imposed by this Act not to be reckoned into the Value of the same

III. Twelve Months time for paying Custom, or Ten per Cent. for prompt Payment.

Custom repaid, or Security vacated, upon Exportation.

And bee it further enacted by the Authority aforesaid That for all Additionall Duties hereby imposed upon the aforementioned Goods and Merchandize to be imported as aforesaid the Importer giveing Security at the Custome house shall have time not exceeding twelve Months where the same is not otherwise hereby limitted) for the payment of the same from the Importation to be paid by foure equall and quarterly payments Or in case such Importer shall pay ready Money he shall have after the Rate of ten pounds per Centu[m] for a yeare of the said Duty abated to him or her And if the Goods and Merchandize to be imported as aforesaid for which the Additionall Duty is paid or secured at the Importation thereof be againe exported within twelve Months after the Importation then the aforesaid Duties shall be wholly repaid or the Security vacated as to what shall be soe exported

IV. Proviso for Foreign Stores already sold to Navy Office.

Certificate.; Oath, by Importer, of Truth of Contract.

Provided neverthelessee and bee it enacted by the authoritie aforesaid That the new or additionall Duties imposed by this Act shall not extend to affect such forreigne Stores as have beene sold to the use of their Majestyes Navy by Contract with the Navy Board or Commissioners of the Victualling before the fifteenth day of November one thousand six hundred and ninety soe as a Certificate be given from the Commissioners of the Navy or Victualling that such forreigne Stores have beene soe contracted for by them for their Majesties Service as aforesaid and soe as the Importer of the same doe make Oath before the Commissioners appointed to mannage the Customs (which Oath they are hereby impowered to administer) of the truth of the said Contract and that he will deliver the said Goods into their Majesties Stores pursuant to the Contract soe certified by the Commissioners of the Navy or Victualling

V. Duties to be levied, as by

12 Car. II. c. 4.

And bee it enacted That the severall Impositions and Duties above mentioned shall be raised levyed collected and paid unto their Majestyes and their Successors dureing the times aforementioned in the same manner and forme with such advantages and by such Rules Means and Wayes and under such Penalties and Forfeitures as are mentioned and expressed in one Act of Parliament made in the twelfth yeare of the Raigne of King Charles the Second Entitled A Subsidie granted to the King of Tonnage and Poundage and other Sums of Mony payable upon Merchandize Exported and Imported and the Rules and Orders thereunto annexed which said Act and every Article Rule and Clause therein contained shall stand and be in force for the purposes aforesaid dureing the continuance of this Act.

VI. Clause of Credit at Eight per Cent.

Provided alwayes and It is hereby Enacted That it shall and may be lawfull to and for any person and persons to advance and lend unto their Majestyes upon the Security of this Act any Summe or Summes of Money and to have and recieve for the Forbearance thereof any Sum[m] not exceeding eight pounds by the hundred for one whole yeare and noe more directly or indirectly

VII. Register of Duties to be kept in the Exchequer.

Persons lending Money on Credit of Act to have Tally of Loan and Order for Repayment.; Orders paid in course.; Duties liable to Satisfaction of Loans.; Officers demanding Fee for keeping Books, &c.; Penalty.; Undue Preference by Officer; Penalty.; By Deputy; Penalty.; Auditor, Clerk of the Pells, or Teller offending; Penalty.

And to the end that all Moneys which shall be lent unto their Majestyes upon the Credit of this Act may be well and sufficiently secured out of the Monyes ariseing and payable by this Act Bee it further enacted by the authoritie aforesaid That there shall be provided and kept in their Majesties Exchequer (that is to say) in the Office of the Auditor of the Receipts one Booke or Register in which all Moneys that shall be paid into the Exchequer by vertue of this Act shall be entered and registred apart and distinct from all other Monyes paid or payable to their Majestyes upon any other Branch of their Majesties Revenue or upon any other account whatsoever And that all and every person and persons who shall lend any Money to their Majesties upon the Credit of this Act and pay the same into the Receipt of the Exchequer shall immediately have a Tally of Loane strucke for the same and and Order for his Repayment bearing the same date with his Tally in which Order shall be alsoe contained a Warrant for Payment of Interest for Forbearance after the Rate soe to be allowed for the same soe as such Interest doe not exceede the Rate of Eight pounds per Centu[m] per Annu[m] for his Consideration to be paid every three Months untill Repayment of his Principall and that all Orders for Repayment of Money shall be registred in course according to the date of [the (fn. 8) ] Tally respectively without preference of one before another and that all and every person and persons shall be paid in course according as their Orders shall stand entred in the said Register Booke ( (fn. 9) ) as that the person Native or Forreigner his Executors Administrators and Assignes who shall have his Order or Orders first entred in the said Booke of Register shall be taken and accounted as the first person to be paid upon the Monyes to come in by vertue of this Act and he or they who shall have his or their Order or Orders next entred shall be taken and accounted to be the second person to be paid and soe successively and in course and that the Monyes to come in by this Act shall be in the same Order lyable to the satisfaction of the said respective Parties their Executors Administrators or Assignes successively without preference of one before another, and not otherwise and not to be divertible to any other use intent or purpose whatsoever and that noe Fee Reward or Gratuity directly or indirectly be demanded or taken of any of their Majestyes Subjects for provideing or makeing of any such Books Registers Entryes View or Search in or for payment of Mony lent or the Interest as aforesaid by any of their Majestyes Officer of Officers their Clerks or Deputies on paine of payment of treble Damages to the Partie grieved by the Party offending with Costs of Suite Or if the Officer himself take or demand any such Fee or Reward then to lose his Place alsoe and if any undue p[re]ference of one before another shall be made either in point of Registry or Payment contrary to the true meaning of this Act by any such Officer or Officers then the Partie offending shall be lyable by Action of Debt or on the Case to pay the Value of the Debt Damages and Costs to the Partie grieved and shall be forejudged from his Place or Office And if such preference be unduely made by any his Deputy or Clerke without direction or privity of his Master then such Deputy or Clerke onely shall be lyable to such Action Debt Damages and Costs and shall be for ever after incapeable of his Place or Office And in case the Auditor shall not direct the Order or the Clerke of the Pells Record or the Teller make payment according to each persons due Place and Order as aforedirected then he or they shall be judged to forfeit and their respective Deputies and Clerks herein offending to be lyable to such Action Debt Damages and Costs in such manner as aforesaid All which said Penalties Forfeitures Damages and Costs to be incurred by any of the Officers of the Exchequer or any their Deputyes or Clerks shall and may be recovered by Action of Debt Bill Plaint or Information in any of their Majestyes Courts of Record at Westminster wherein noe Essoigne Protection Priviledge Wager of Law Injunction or Order of Restraint shall be in any wise granted or allowed

VIII. Payment of any Tally of same Date not interpreted undue Preference.

Payment of subsequent Orders, in what Case not interpreted undue Preference.

Provided alwayes and bee it hereby declared That if it happen that severall Tallyes of Loane or Orders for Payment as aforesaid beare date or be brought the same day to the Auditor of the Receipt to be registred then it shall be interpreted noe undue preference which of those he enters first soe he enters them all the same day Provided alsoe That it shall not be interpreted any undue preference to incurr any Penalty in point of Payment if the Auditor direct and the Clerke of the Pells Record and the [Teller (fn. 10) ] doe pay subsequent Orders of persons that come and demand their Money and bring their Orders before other persons that did not come to demand their Money and bring their Orders in their course soe as there be soe much Money reserved as will satisfie precedent Orders which shall not be otherwise disposed but kept for them Interest upon Loane being to cease from the time the Money is soe reserved and kept in Banke for them

IX. Orders for Money how transferrable.

Memorial thereof without Fee.; Assignee may assign.

And bee it further enacted by the authority aforesaid That every person or persons to whome any Moneys shall be due by vertue of this Act after Order entred in the Booke of Register aforesaid for payment thereof his Executors Administrators or Assignes by Indorsment of his Order may assigne and transferr his Right Title Interest and Benefitt of such Order or any part thereof to any other which being notified in the Office of the Auditor of Receipt aforesaid and an Entry or Memoriall thereof alsoe made in the Booke of Register aforesaid for Orders (which the Officers shall upon Request without Fee or Charge [accordinly (fn. 11) ] make) shall intitle such Assignee his Executors Administrators and Assignes to the Benefitt thereof and payment thereon And such Assignee may in like manner assigne againe and soe toties quoties and afterwards it shall not be in the power of such person or persons who have or hath made such Assignments to make void release or discharge the same or any the Moneys thereby due or any part thereof.