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Statute |
Page |
For enlarging the Times to come in and purchase certain Annuities therein mentioned, and for continuing the Duties formerly charged on Low Wines or Spirits of the first Extraction for carrying on the War against France. |
7 & 8 W. III. c. 2. |
4 |
Annuitants for Life may before 24th of June 1690 purchase a Term for Years in the said Annuities, to take Effect after the Estate for Life. |
§ 1. |
Ib. |
If such Annuitants do not purchase before 24th June, then any Person having or not having an Interest in such life Estate may purchase before 29th Sept. 1696, and such Persons paying the Consideration to be immediately intitled. |
§ 2. |
5 |
Directions of Stat. 6 & 7 W. & M. c. 5. in force for and in respect of such Annuities. |
Ib. |
Ib. |
Duties under Stat. 2 W. & M. Sess. 2. c. 9. to be levied from 24th Dec. 1695 to 25th March 1696. |
§ 3. |
Ib. |
For laying several Duties upon Low Wines or Spirits of the first Extraction, and for preventing the Frauds and Abuses of Brewers, Distillers, and Persons chargeable with the Duties of Excise |
7 & 8 W. III. c. 30. |
122 |
Duties |
§ 1. |
Ib. |
Directions for Distillers, &c. drawing Brandy, &c. from Corn. |
§ 2. |
Ib. |
Gauger to keep Account. |
Ib. |
Ib. |
Materials —Duty. |
Ib. |
Ib. |
Unduly preparing or receiving Wash —Penalty. |
§ 3. |
Ib. |
Gauger making false Charge —Penalty. |
§ 4. |
Ib. |
Upon Oath, and Certificate as herein mentioned, Drawback allowed upon Exportation of Spirits. Drawback made to cease, 27 G. 3. c. 13. § 35– 43 G. III. c. 69. § 1. |
§ 5. |
Ib. |
Duties collected, &c. as by Stat. 12 Car. II. c. 24. and other former Acts. |
§.6. |
123 |
Gauger finding a certain Quantity of decayed Wines, &c. with Distillers or Stills as herein described —Proceedings. |
§ 7. |
Ib. |
Obstructing Gauger —Penalty £20. |
Ib. |
Ib. |
Stills, Utensils, &c. charged with Duties and Penalties. |
§ 8. |
Ib. |
Gauger to take Account of Wash, &c. and Low Wines, and missing Wash, &c. and not receiving Satisfaction what is become thereof —Proceedings. |
§9. |
Ib. |
Notice to Officer of distilling |
§ 10. |
Ib. |
Hours—Penalty £10. See 42 G. III. c. 93. § 11. |
Ib. |
Ib. |
Making of Vinegar, &c. concealing from Gauger —Penalty. |
§ 11. |
Ib. 124 |
Maker, &c. of Vinegar refusing Entrance to Gauger, and to take Account, &c.— Penalty £15. |
§ 12. |
124 |
Notice by Maker of Vinegar to Officer of Delivery, &c. to Customer, unless at Hours herein mentioned —Penalty. |
§ 13. |
Ib
|
Stat. 2 W. & M. Sess. 2. c. 9. § 11. continued. |
§ 14. |
Ib. |
Brewers to declare to Officer how much of Party Guile they intend to make into Strong Beer, &c. How far repealed, 8 & 9 W. III. c. 19. § 1. |
§ 15. |
Ib. |
And not to permit Strong Beer to be carried until Small Beer be carried —Proceedings. |
Ib. |
Ib. |
Brewer increasing Strong Beer, &c. after such Declaration — Penalty. |
Ib. |
Ib. |
In what Case Brewer liable although Strong Beer, &c. increased by adding Strong Beer that remained of a former Guile |
Ib. |
Ib. |
Cleansing or removing Guile, &c. before the whole brewed off, and Account taken without Notice to Officer—Penalty |
§16. |
125 |
Brewer refusing Entrance to Officer or to continue while Guile brewing and to take Account —Penalty £20, and Officer not obliged to prove that Brewer carried, &c. Guile before Duties paid. |
§17. |
Ib. |
Brewers, &c. mixing, &c. Beer upon carrying out —Penalty £5. |
7 & 8 W. III. c. 30. § 18. |
125 |
Gaugers may taste Drink upon Drays and in Cellars —Brewers, &c. refusing Entrance or tasting —Penalty £5. |
Ib. |
Ib. |
Commissioners of Excise, &c. may summon Parties to give Evidence, refusing to appear or give Evidence—Penalty £10. |
§19. |
Ib. |
Gauger within Three Days from the End of every Week to deliver to Brewer a Copy of Charge—Penalty £10. No Penalty unless Copy required in Writing, 12 G. I. c. 28. § 30. |
§20. |
126 |
Gauger delivering Charge not liable to Penalties of former Acts. |
§21. |
Ib. |
Officer may break open Door, &c. of Brewhouse, &c. to search for private Backs, &c. |
§ 22. |
Ib. |
And on finding private Pipe, &c. may follow the same into House, &c. of any other Person, making Satisfaction to Owner. |
Ib. |
Ib. |
Opposing Officer —Penalty £20. |
Ib. |
Ib. |
Making, &c. Verjuice for Sale, Duties as for Cyder. |
§23. |
Ib. |
How Penalties sued for and disposed of |
§24. |
Ib. |
Inferior Officers to continue notwithstanding Death or Removal of Commissioners by whom they were appointed, or Alteration of Commissioners, &c. |
§ 25. |
Ib. |
His Majesty or the Exchequer may borrow £70,000 on Credit of Duties |
§ 26. |
127 |
Interest as herein mentioned. |
Ib. |
Ib. |
Commissioners of Excise to cause Duties to be paid weekly into Exchequer, and entered apart from other Monies |
§ 27. |
Ib. |
Commissioners refusing, &c. to pay, or diverting Monies —Incapacity and Penalty. |
§ 28. |
Ib. |
Comptroller of Excise to keep Account of Duties, to which Access may be had without Fee. |
§ 29. |
Ib. |
Notes in Writing of Gauge left by Gauger with Brewer —Penalty 40s. |
§41. |
130 |
For continuing to His Majesty certain Duties upon Salt, Glass Wares, Stone, and Earthen Wares; and for granting several Duties upon Tobacco Pipes and other Earthen Wares, for carrying on the War against France. |
7 & 8 W. III. c. 31. |
130 |
Recital of Stat. 5 W. & M. c. 7. § 1. Duties upon Salt levied as by this Act, and by the said Act made perpetual. See National Land Bank. |
§1. |
131 |
Certain Salt declared to be charged with the Duty of 1½d. per Gallon. |
§ 42. |
137 |
Bushel of Salt, 56 lbs. Weight. |
§ 43. |
Ib. |
Salt brought from Scotland by Land, and all imported Salt landed, &c. before Entry and Duty paid, forfeited. |
§ 44. |
Ib. |
Officer to provide Scales, Weights, &c. at Salt Work, and may fix the same. |
§ 45. |
Ib. |
Weigher sworn. —Salary. |
Ib. |
Ib. |
Permit delivered gratis to Carriers of Salt. |
§ 46. |
138 |
How Duties on Fish of Stat. 5 W. &M. c. 20. to be paid. |
7 & 8 W. III. c.31. § 47. |
138 |
Salt to be sold at 56 Ib. to the Bushel— Penalty £5. |
§ 48. |
Ib. |
Duties on Glass, &c. under Stat. 6 & 7 W. & M. c. 18. to be levied, as by this Act and the said Act continued. |
§ 49. |
Ib. |
Certain other Duties hereby granted on unglazed Tobacco Pipes, glazed Tobacco Pipes, and Easthen Wares. |
Ib. |
Ib. |
Duties on manufactured Goods paid by Maker. |
Ib. |
139 |
Duties on Goods manufactured under Commissioners for Duties on Glass and Eartern Wares. |
§ 52. |
Ib. |
Treasury may order Salaries and other Incidents to be paid out of Duties, and make Order for collecting the said Duties. |
Ib. |
Ib. |
Regulations for adjusting the value of Goods charged with ad valorem Duty |
§ 53. |
139 |
Proceedings in case of Fraud. |
Ib. |
140 |
Notice of usual Place of Baking, &c. to be given to Officer, and also of change of Workhouse, Names and Places of Abode, &c.—Penalty £20. |
§ 54. |
Ib. |
On charging Pots, &c. and before uncovering, &c., Marker to give Notice to Officer. |
§ 55. |
Ib. |
Pots, &c. not to be uncovered, &c. but in the Presence of Officer, and on Notice.— Penalty. |
Ib. |
Ib. |
Duties to be paid on Entry, or bonded. |
§ 56. |
Ib. |
Allowance on prompt Payment. |
Ib. |
Ib. |
Officers to have Ingress, &c. to Work-houses by Night or by Day ; and by Day into Warehouses, &c. |
§ 57. |
Ib. |
Refusal—Penalty £5. |
Ib. |
Ib. |
Burning new and old Pipes together—Penalty. |
§ 58. |
141. |
Building, &c. Kiln, &c. without Notice, or burning new an old Pipes together, or not making due Entries, or removing before Entry made or Permit, or notgiving Notice of drawing Pots, or concealing Commodities —Penalty £20.1 |
§ 59. |
Ib. |
No Fee, &c. for Permit. |
§ 60. |
Ib. |
No duty on broken goods, &c. |
§ 61. |
Ib. |
On Oath, on Exportation of Commodities, administered by Officers at Port of Exportation, Re-payment of Duty. |
§ 62. |
Ib. |
Proviso for certain Bricks and Tiles. |
§ 63. |
Ib. |
Commissioners, &c. of Duties upon Glass to keep Account of Duty, and pay weekly into Exchequer, where distinct Account kept. |
§ 64. |
Ib. |
Commissioners, &c. neglecting, &c. or misapplying Monies —Penalty. |
Ib. |
Ib. |
For explaining Part of Stat. 7 & 8 W. III. c. 330. |
8 & 9 W. III. c. |
164 |
Rectial of Stat. 7 & 8 W. III. c. 30. § 33 – 38. All Tallies of Pro, &c. charged upon Excise or upon weekly Payments thereout to be satisfied in course without undue Preference. |
§ 1. |
Ib. |
Interest to be paid every Three Months — Tallies charged on the weekly Revenue of the Post Office to be paid in like manner — Penalty on Officers offending. |
8 & 9 W. III. c. 3. § 1. |
165 |
For granting to His Majesty several Duties upon Paper, Vellum, and Parchment. |
8 & 9 W. III. c. 7. |
189 |
Duties upon Paper, &c. made within the Kingdom for Two Years from 1st March 1695, to be paid by Markers, |
§ 1. |
190 |
Treasury to appoint Commissioners or Surveyors for the said Duties on Paper, &c. made in England, &c. who may substitute Deputies, &c. |
§ 4. |
Ib. |
Commissioners may settle Orders, &c. for Guidance of Officers. |
Ib. |
191 |
How Value of Goods made in England, &c. estimated in case of dispute as to Value, the same to be estimated by Affidavit of Maker. |
§ 5. |
Ib. |
How Officers to proceed in case of apparent Fraud in such Affidavit. |
Ib. |
Ib. |
Before 25th March 1697, Makers to give Notice to Commissioner or Officer of Manufactory, and Name and Place of Abode. |
§ 6. |
Ib. |
The like on charge on change of Manufactoruy. — Penalty P20. |
Ib. |
Ib. |
Places for drying, &c. not to be used before Notice. |
§ 7. |
Ib. |
Makers to permit Officers to take Notice of Stock of Rags, &c. |
Ib. |
Ib. |
Entry to be made of Paper, &c. within Five Days after drying, &c. and before Removal, and Duty paid within Six Months. —Penalty. |
Ib. |
Ib. |
Permit for Removal gratis. |
Ib
|
Ib. |
Allowance of £10 per Cent. on prompt Payment. |
Ib. |
192 |
Officers may search drying Goods. |
§ 8. |
Ib. |
Owner refusing Entrance. —Penalty £10. |
Ib. |
Ib. |
Maker using private drying Rooms, &c. or not making due Entries, or unduly removing, &c. —Penalty P50, and Goods forfeited. |
Ib. |
Ib. |
Duty to be paid for Stock in hand on 1st March 1696. |
§ 9. |
Ib. |
Paper Maker, &c. to deliver to Officer a Particular in Writing signed, of Stock in hand, liable to Duty. |
§ 10. |
Ib. |
Officers may enter Shops, &c. for the Purpose of receiving and comparing Valuation with the Goods. |
Ib
|
Ib. |
Refusing Entrance. —Penalty £20. |
Ib. |
Ib. |
If Officer is satisfied of Valuation he is to collect the Duty. |
Ib. |
Ib
|
If such Duty not paid by 11th March 1696, or not secured. — Distress. |
Ib. |
193 |
Allowance of £10 per Cent. on prompt Payment of Duty for Stock in hand. |
§ 11. |
Ib. |
Valuation of Stock in case of dispute, estimated by Oath of Owners. |
Ib. |
Ib. |
In case of apparent Fraud. —Proceedings. |
Ib. |
Ib. |
Paper Makers, &c. not giving Particulars, &c. of Stock in hand, or omitting or concealing Stock — Penalty £50, and
Goods omitted or concealed, &c. forfeited.- |
8 & 9 W. III. c. 7. § 12. |
193 |
Information of Seizure to be laid within Eight Days before Two Justices. |
§ 13. |
Ib. |
Appeal to Quarter Sessions final. |
Ib. |
Ib. |
No Fees for Entries, &c. |
§ 14. |
Ib. |
Using White Linen Rags for making Brown Paper, &c.—Penalty £5. |
§ 27. |
196 |
For repealing a Clause in a former Act relating to Party guilty, and for the better preventing Frauds and Abuses on Brewers and others, chargeable with the Duties of Excise. |
8 & 9 W. III. c. 19. |
215 |
Stat. 7 & 8 W. III. c.30. § 15. in Part pealed. |
§ 1.- |
Ib. |
Brewer to declare how much Strong and Small Beer or Ale he intends to make of each Guile, otherwise the Whole charged as Strong, and Duty accordingly, and Penalty. |
§ 2. |
Ib. |
Brewer after such Declaration, increasing Strong Beer, or laying off —Penalty. |
Ib. |
216 |
Brewers Servants assisting—Penalty or Imprisonment. |
Ib. |
Ib. |
Increasing Beer by adding former Guile—Penalty, unless added in Sight of Gauger. Brewer, & c laying off Beer, &c. contrary to this Act, Penalty £100 42 G. III. c. 38. § 16. |
Ib. |
Ib. |
Beer or Ale left and added to a new Guile, charged as new Drink, and Brewer to pay the Duties. |
§ 3. |
Ib. |
Brewers to take up, &c. their Pipes, Stop Cocks, and other Conveyances under Ground, and stop up the Hole in every Tun, Batch, &c. |
§ 4. |
Ib. |
Brewer keeping such Pipe, &c.—Penalty £100. |
Ib. |
Ib. |
Officers of Excise may break up the Ground in a Common Brewhouse, &c. and search for Private Pipes, and may turn Cocks, &c. |
§ 5. |
Ib. |
If no Pipe, &c. found, Officer to make Satisfaction. |
§ 6. |
Ib. |
Opposing Officers—Penalty £50. |
Ib. |
Ib. |
Brewers may use Pipes, Stop Cocks, &c. that are Public. |
§ 7. |
217 |
Brewer setting up or altering any Tun, &c. without Notice to Excise Office, or having Private Tun, &c.—Penalty £200. See 5 G. III. c. 43. § 25. as to altering the Situation of Brewing Utensils, without Notice to Officer. |
§ 8. |
Ib. |
Brewer or Cyder Maker delivering to Distiller or Vinegar Maker, Wash, &c. without Notice to Gauger—Penalty 20s. |
§9. |
Ib. |
Common Distiller, &c. setting up Tun Cask, &c. or keeping Private Tun Warehouse, &c. without giving Notice—Penalty £20. |
§ 10. |
Ib. |
Concealing such Tun, &c.—Penalty £50. Distiller to enter Vessels for Distillation, 24 G.II. c. 40. § 18. |
Ib. |
Ib. |
Persons keeping Wash, &c. and having a Still of 20 Gallons, deemed a Common Distiller, and liable to the Duties of Excise. |
8 & 9 W. III. c. 19. § 11. |
217 |
Penalties how to be sued for and disposed of. |
§ 12. |
Ib. |
Persons having set up Works may distil for Sale Low Wines from Drink brewed from malted Corn, &c. on Notice, and paying the Duties. This Act declared in its original Intention to extend to Scotland, 5.G. III. c. 43. § 24. |
§ 13. |
Ib. 218 |
Proviso for any Clauses in Stat. 12 Car. II.c. 19.–14 Car. II. c.II.–22 Car. II.c. 13.– 25 Car.II. c. c. 6, 7.–1 Jac.II.c. 19.–6 W. & M. c. 1. intended to be perpetual. Such as would otherwise determine continued until 1st Aug. 1706. | 8 & 9 W. III. c. 20. § 3. exp. |
221 |
Duties on Wines and Vinegar, by Stat. 1 Jac. II. c. 3. continued, and the said Act continued until 1st August 1706. |
§ 4. |
Ib. |
Stat. 1 Jac. II., c.4. which was continued as to Tobacco only, continued til 1st August 1706. |
§ 5. |
Ib
|
Duty on Tobacco to be paid according to Stat.7 & 8 W. III. c. 10. |
§ 6. |
Ib. |
Additional Duties on Salt for One Year. |
§ 53. |
233. |
For Salt and Rock Salt made at the Salt Works, 1d. per Gallon. |
Ib. |
Ib. |
To be levied as by Stat. 5 W. & M. c. 7. and 7 & 8 W. III. c. 31. |
§ 54. |
Ib. |
Proviso for Allowances herein mentioned for Fish and Salt exported, over and above Allowances by former Act, to be paid by Debentures. |
Ib. |
234 |
On Exportation of Salt, Securities for Duties discharged, upon Certificate and Oath. |
§ 55. |
Ib. |
Application of the Duties upon Salt. |
§ 56. |
Ib. |
For laying a Duty upon Leather for the Term of Three Years.- |
8 & 9 W. III. c. 21. exp. |
238 |
Duty upon Leather, over and above all other Duties, for Three Years, to be paid by Tanner. |
§ 1. |
239 |
Mayors, Lords of Liberties, &c. to execute and comply with the said Statute.—Penalty. |
§ 4. |
240 |
The King or Treasury, may appoint Commissioners, who may substitute Deputies, &c., and who are to pay Duties collected into the Exchequer. |
§ 5. |
Ib. |
Value of Goods how to be taken and without Allowance for Duties. |
§ 6. |
Ib. |
Tanners, &c. to give Notice in Writing to the Officer, of using Tan Houses, &c. and of Number of Pits and other Particulars herein mentioned, and of changing the same. |
§ 7. |
Ib. |
And of their Names and Places of Abode, &c.—Neglecting, &c. to give such Notice.—Penalty £50. |
Ib. |
Ib. |
Tanners, &c. to use no Place other than that mentioned in Notice. |
§ 8. |
Ib. |
And to suffer Commissioners or Officers to take Account of the Number and Quality of Hides, &c. taken out of the Wooze, &c. |
8 & 9 W. III.c. 21 § 8. exp. |
240 |
And within Three Days after taking out of Wooze, and before carrying to drying Places, make Entry thereof |
Ib. |
241 |
Tanner, &c. not to remove Hides, &c. from Yards, &c. without Permit or Certificate of Account taken and Entry made, or without Notice to Officer. |
Ib. |
Ib. |
Permits gratis. |
Ib. |
Ib. |
How far Tanner obliged to travel to give Notice. |
Ib. |
Ib. |
Officer, at seasonable Times, may enter Tan Yards, &c. and search. |
§ 9. |
Ib. |
Owner, &c. of Tan Yard, &c. refusing Entrance to Officer—Penalty £5. |
Ib. |
Ib. |
Tanner, &c. using private Tan Yards, &c. or not making Entries, or removing without Permit or Notice, or concealing Hides, &c.—Penalty £20. |
Ib. |
Ib. |
Leather found in Places not entered, &c. forfeited. |
Ib. |
Ib. |
No Fee for any of the said Entries, Certificates, &c. |
§ 10. |
Ib. |
Leather not to be sold, otherwise than in open Market. |
§ 11. |
Ib. |
Such Sale to be entered with Officer before Delivery of Goods sold. |
Ib. |
Ib |
The Duty to be thereupon paid, and Collector to give Tanner, &c. a Copy of such Entry, and a Receipt for the Duties. |
Ib. |
Ib. |
Proceedings in case of Dispute touching the Value of the Leather so to be sold. |
Ib. |
Ib. |
Buyer not to take away Goods till Entry made. |
§ 12. |
242 |
Selling otherwise than in open Market, or not making Entry, or Buyer removing Goods before Entry made— Penalty £40, and Leather forfeited. |
§ 13. |
Ib. |
Where Leather seized, and Information laid, or Complaint made as herein mentioned, the same may be determined by Two Justices of Peace. |
§ 14. |
Ib. |
Appeal. |
Ib. |
Ib. |
Tanner, &c. every Three Months to account with Officer for Hides, &c. taken out of Wooze, &c. and for Entries, and to discharge such Account in Manner herein mentioned.—Penalty £20. |
§ 15. |
Ib. |
Officers, upon taking such Account, to inform themselves of the Truth thereof. |
Ib. |
Ib. |
Tanner, &c. defrauding the Crown—Penalty. |
Ib. |
Ib. |
Collar Makers, Glovers, &c. accounted Tawers. |
§ 17. |
Ib. |
Persons making their Leather into Wares not obliged to carry the same to Fairs, or sell or register there, but to enter the same with the Officer of the Place where they dwell, and make Oath of Value as herein mentioned, and pay Duties. |
§ 18. |
242, 243 |
Collar Maker, &c. making Leather into Wares, or selling before Entry—Penalty £5. |
§ 19. |
243
|
Tanners, Collar Makers, &c. having Stock of Leather not made into Wares on the 20th April 1697, to pay an ad valorem Duty as herein mentioned within Three Months after the said 20th April. |
8 & 9 W. III. c. 21. § 20. |
243 |
Tanners, &c. to deliver to the Officer a Particular in Writing, signed, of Stock of Leather not made into Wares. |
§ 21. |
Ib. |
Officer may enter Shops, &c. and view and take Account, and compare Goods with Valuation. |
Ib. |
Ib. |
Refusing Entrance to Officer—Penalty £20. |
Ib. |
Ib. |
If Officer satisfied of Quantity and Value of Stock, he is to collect Duty, and give Acquittances gratis. |
Ib. |
Ib. |
If Duties not paid or secured within Three Months—Distress. |
Ib. |
Ib. |
Allowance for prompt Payment of Duty. |
§ 22. |
Ib. |
In case of Dispute, the Value of Stock taken upon the Oath of Owner; and if Officer suspect Fraud, then he may take them at such Value, paying down ready Money. |
Ib. |
244 |
Tanners, Collar Makers, &c. neglecting, &c. to give Particular and Valuation on or before 1st May 1697, or giving fraudulent Particulars, or unduly removing or concealing Stock—Penalty £20, and such Stock forfeited. |
§ 23. |
Ib. |
Surplus of Duty on Leather, after Payment of Charges of collecting, to be applied as herein mentioned. |
§ 33. |
246 |
The said Duties, after Payment of Charges, to be paid weekly into the Exchequer, and applied as herein mentioned—Penalty. |
Ib. |
Ib. |
Deficiencies of Duties to make good the Sum of £564,700 and Interest, to be supplied out of next Aid. |
§ 34. |
Ib. |
The like, as to Deficiency of Contribution for Annuities, to make good the Sum of £280,000. See 1 Ann. Stat. 1. c. 13. § 1. |
Ib. |
Ib. |
For granting to His Majesty certain Duties upon Malt, Mum, Sweets, Cyder, and Perry, as well towards carrying on the War against France, as for the necessary Occasions of His Majesty's Household and other Occasions. |
8 & 9 W. III. c. 22. |
247 |
Duty upon Malt in Hand the 20th April 1697, to be paid by Maltster, &c. |
§ 1. |
Ib. |
Duty upon Malt to be paid by Maker. |
Ib. |
Ib. |
Duty upon Mum to be paid by Maker. |
Duty upon Sweets to be paid by Maker. |
Duty upon Cyder and Perry to be paid by First Buyer or Retailer. |
Ib. |
Ib. |
What Persons deemed Retailers of Cyder and Perry. |
§ 2. |
Ib. |
Duties under Management of Commissioners of Excise. |
§ 3. |
Ib. |
Inferior Officers for Duties upon Beer, &c. to be so for collecting, &c. the said Duties. |
Ib. |
Ib. |
Who may be made, altered, or dismissed by Commissioners. |
Ib. |
Ib.
|
Maltsters, &c. having Malt in Possession upon 20th April 1697, to make Entry thereof—Penalty. |
8 & 9 W. III. c. 22. § 4. |
248 |
And to pay or give Security for Duties within Six Days after Entry. |
Ib. |
Ib. |
Allowance for prompt Payment. |
Ib. |
Ib. |
Officer to take Account of Malt in Hand upon 20th April 1697. |
§ 5. |
Ib. |
Maltsters, &c. to permit Officers to enter Premises—Penalty £10. |
Ib. |
Ib. |
Officers upon Request to be permitted Entrance to gauge Cisterns, and take Account of Barley, &c. |
§ 6. |
Ib. |
Officers to report thereon to the Commissioners, and to leave Copy of Report with Maltster, which shall be a Charge upon him. |
Ib. |
Ib. |
Refusing Entrance, or to permit Officer to take Account, &c.—Penalty £5. |
Ib. |
Ib. |
Maltsters to make Monthly Entries—Penalty £10. |
Ib. |
Ib. |
Maltster to pay Duty within Three Months after Entry. |
§ 7. |
Ib. |
Neglecting, &c. to make such Payment—Penalty. |
§ 8. |
Ib. |
Bushel to be according to Winchester Bushel. |
§ 9. |
Ib. |
Rule for Return of Bushel by Officer. |
Ib. |
249 |
Maltster, erecting, altering, &c. Cisterns, Fat, &c. for steeping Barley, &c. without giving Notice, or using Private Cisterns, &c.—Penalty £50. |
§ 10. |
Ib. |
Makers of Sweets, setting up, or using steeping Tubs, &c. without giving Notice, &c.—Penalty £50. |
§ 11. |
Ib. |
Powers & Penalties of Stat. 12 Car. II. c. 24. & all former Acts in force for levying the said Duties. |
§ 12. |
Ib. |
Except as enacted otherwise by this Act. |
Ib. |
Ib. |
How Penalties imposed by this Act to be sued for. |
§ 13. |
Ib. |
Commissioners or other Officers herein named, may compound for Duties. |
§ 14. |
249 |
Terms of such Composition. |
Ib. |
Ib. |
Malthouses, &c. of Persons compounding, not liable to Duty of 6d. per Bushel upon Malt, or to Survey. |
Ib. |
Ib. |
Selling, &c. Malt, or Malt Liquor after Composition—Penalty £50. |
§ 15. |
Ib. |
And to lose Benefit of Composition. | Ib. |
Ib. |
Allowance for Difference of Quantity between Corn when wet, and when converted into Dry Malt. |
§ 16. |
250 |
Liberty to Persons having paid Duty on Malt, and to Purchasers from such Persons, to export Malt (except to Scotland) on Security not to reland |
§ 17. |
Ib. |
If any Malt so shipped for Exportation shall be relanded, such Malt forfeited, over and above the Penalty of the Bond. |
§ 18. |
250 |
Exporters of Malt to produce Certificate from Officer of Duty paid. |
§ 19. |
Ib. |
Such Certificate to be given on Oath made that Duty paid, and that the Malt exported is the same mentioned in Certificate. |
8 & 9 W. III. c. 22. § 19. |
250 |
And thereupon the Officer to, give to Exporter a Certificate of Quantity, upon Production of which Duty repaid |
Ib. |
Ib. |
If Officers have not Money in Hand; Commissioners to repay the same. |
Ib. |
Ib. |
Where Malt sold before 20th April 1697, and not delivered or contracted so to be, Buyer to pay to Seller the Duty upon Delivery, or Bargain void. |
§ 20. |
Ib. |
Where Rent is payable in Malt, or to be ascertained by the Price of Malt, Tenant may make such Deduction as herein mentioned, which the Landlord is to allow, and Tenant discharged. |
§21. |
Ib. |
Importing Malt. |
§22. |
Ib. |
Forfeiture of the Malt or Value thereof. |
Ib. |
251 |
Duty upon Malt, how appropriated |
§26. |
Ib. |
Deficiency to be made good out of the First Aid granted in Parliament, after 20th April 1698. |
Ib. |
Ib. |
If Duties upon Malt, before 29th Sept. 1699, and Monies supplied to make good the Deficiency, do not amount to £1,515,000, Deficiency supplied out of the First Aid, after the said 29th Sept. See 1 Ann. Stat. 1. c. 13. § 1. |
Ib. |
252 |
Retailers of Salt to sell by weight |
9 W. III. c. 6. |
302 |
No Retailer, &c. to sell Salt otherwise than by Weight, after the Rate of 56 lb. to the Bushel—Penalty £5. No Person to buy Salt but by Weight;1 Ann. Stat. 1. c. 21.§28. |
§1. |
Ib. |
Two Justices of peace may determine Offences. |
§2. |
Ib. |
Appeal to Quarter Seesions final—How Justices to proceed on Complaint. |
Ib. |
Ib. |
Forfeitures to be levied on Offenders Goods. |
Ib. |
Ib. |
For want of Distress—Imprisonment. |
Ib. |
Ib. |
Officer to attend the weighting out of Salt entered to be shipped, and on whom the Duty has been paid, &c.—Penalty 40s. |
§ 3. |
Ib. |
For explaining an Act made in the last Session of Parliament, for granting to His Majesty certain Duties upon Malt,Mum, Sweets, Cyder, and Perry |
9 W. III. c. 8. |
304 |
Duties of the said Act appropriated. |
§ 1. |
Ib. |
Rules of Stat. 1 W. & M. Sess. 2. c. 1. applied to this Act. |
§2. |
Ib. |
For repealing and Act 39 Eliz. for restraining the excessive making of Malt, and to discharge and vacate Orders made by Justices of Peace by virtue thereof, for restraining Maltsters from making Malt. |
9 W. III. c. 22. |
382 |
Stat. 39 Eliz. c. 16. repealed, and Orders of Justices herein mentioned to have been made, therein discharged |
Ib. |
Ib. |
For raising a Sum not exceeding £2,000,000 upon a Fund for Payment of Annuities after the Rate of £8 per Cent. per Annum; and for settling the Trade to the East Indies. |
9 W. III. c. 44. |
429 |
An Additional Duty of 5d. per Gallon on Salt imported from 1st July 1698 to 25th Dec. 1699—and from 24th Dec. 1699 for ever, 7d. per Gallon |
§ 1. |
Ib. |
For Home-made Salt from 1st July 1698 to 25th Dec. 1692, 2½d. per Gallon. |
Ib. |
430 |
And from 24th Dec. 1699 for ever, 3½d. per Gallon; subject nevertheless to Redemption. The Duties on Home-made Salt repealed, 3 G. II. c. 20. § 1. all the Salt Duties revived as therein mentioned, 5 G. II. c. 6. made perpetual 26 G. II.c. 3. § 1. and made to cease, 27 G.III.c. 13. § 1. 35.–38 G.III. c. 89. § 1. –43 G.III. c. 68. § 1. c. 69. § 1.–49 G.III. c. 98. § 1. |
Ib. |
Ib. |
The Duty on Foreign Salt to be paid by Importer. |
§ 2. |
Ib. |
Imported Salt landed before due Entry, &c. forfeited and Penalty. |
Ib. |
Ib. |
Importer giving Security to have Six Months for Payment, and at the Rate of £10 per Cent. per Ann. for ready Money. |
Ib. |
Ib. |
The Duties to be managed by Commissioners of Excise and Officers appointed by them. See 38 G.III. c. 89. § 6. |
§ 3. |
Ib. |
Penalties sued for, &c. as by Stat. 12 C. II.c. 24., or any other Law in force. | | |
Makers and Proprietors of Salt to make true Entries with the Officers—and to take Warrant for removing Salt gratis, upon Payment of or Security for Duty within Six Months after Entry. |
§ 4. |
Ib. |
Discount at the Rate of £ 10 per Cent. per Ann. for ready Money. |
§ 5. |
Ib. |
Officers may seize Salt conveying away before due Entry made, and without Warrant for Removal. |
§ 6. |
Ib. |
How seized Salt to be disposed of. |
Ib. |
431 |
If not claimed within 10 Days forfeited, One Moiety to the King the other to the Seizer. |
Ib. |
Ib. |
Or if claimed without Proof of Entry upon Oath, forfeited as aforesaid. |
Ib. |
Ib. |
Carrying away Salt before Entry and Warrant had, Salt forfeited and Penalty. |
Ib. |
Ib. |
Oath by Retailer or Shopkeeper that Duty paid or secured before Salt shipped. |
§ 7. |
Ib. |
Masters of Ships, before Warrant for landing, &c. had, to deliver Particulars to the Collectors and make Oath as herein mentioned. |
§ 8. |
Ib. |
If Ship be to deliver her Salt at different Ports, Officer to certify the same on Back of Cocquet—Penalty. Proviso for Boats, &c. carrying Salt to be reshipped, 5 G. I. c. 18. § 25. |
Ib. |
Ib. |
No Fee for Debentures, &c. |
§ 9. |
Ib. |
Allowances for Fish exported, viz. |
§ 10. |
Ib. |
For every Cask of Pilchards or Scads, from 1st July 1698 to 25th Dec. 1699, 20s. and after 24th Dec. 1699, 28s. |
9 W. III. c. 44. § 10. |
431 |
For every Barrel of White Herrings, from 1st July 1698 to 25th Dec. 1699, 4s. 2d.; and from 24th Dec. 1699, 5s. 10d. |
Ib. |
Ib. |
For every Barrel of Red Herrings, from 1st July 1698 to 25th Dec. 1699, 3s. 4d; and after 24th Dec. 1699, 4s. 8d. |
Ib. |
432 |
For every Barrel of Salmon, from 1st July 1698 to 25th Dec. 1699, 8s. 4d.; after 24th Dec. 1699, 11s. 8d. |
Ib. |
Ib. |
For every 100 of Cod Fish, after 1st July and before 25th Dec. 1699, 25s.; after 24th Dec. 1699, 35s. |
Ib. |
Ib. |
For every Last of dried Red Sprats, after 1st July 1698, 6s. 8d. |
Ib. |
Ib. |
Allowances to be paid in Port from whence exported as here in mentioned. |
Ib. |
Ib. |
Oath of Exporter that Fish were English taken, &c. before Debenture allowed. |
Ib. |
Ib. |
No Fee for Debenture. |
Ib. |
Ib. |
Proceeding where Officer has not sufficient Money to pay. |
Ib. |
Ib. |
Officer refusing, &c. to pay Debenture—Penalty. The above Allowances appear to be expired. |
Ib. |
Ib. |
Officer to deliver Certificates of Duty paid gratis to Exporter of Salt. |
§ 11. |
Ib. |
Debenture given on Production of Certificate, without Fee. |
Ib. |
Ib. |
Upon Production of Debenture, Security discharged. Extended to Exportation to Scotland, Isle of Man, Jersey, and Guernsey, 2 & 3 Ann. c. 14. § 9. |
Ib. |
Ib. |
Salt not made in England, Wales, or Berwick, to pay as Foreign. |
§ 12. |
Ib. |
Scotch Salt to be entered at Carlisle or Berwick. See as to Duty, 5 & 6 Ann. c. 8. art. 8. |
Ib. |
Ib. |
In Action for executing Act, General Issue may be pleaded—Double Costs. |
§ 13. |
Ib. |
No Writ of Certiorari to supersede Proceedings upon Orders of the Commissioners, &c. |
§ 14. |
Ib. |
Salt delivered without Notice to Officer—Forfeiture and Penalty. |
§ 15. |
433 |
Salt, after Duty repaid, landed before Duty be again paid, &c.—Penalty. |
§ 16. |
Ib. |
Subjects of England exporting Salt in a Ship which perishes at Sea, &c. allowed to buy like Quantity without Duty, upon Proof made of Loss and Certificate thereof. |
§ 17. |
Ib. |
Salt, after Entry, may be warehoused on Warrant for the same. |
§ 18. |
Ib. |
Warrant had without fee. |
Ib. |
Ib. |
No Person obliged by Contract made before 25th Dec. 1698, to deliver Salt, unless Buyer pay Seller the Duty. |
§ 19. |
Ib. |
Rock Salt to be entered by Weight, 120 lbs. Weight, Winchester Bushel. 75 Ib. 10 W. III. c. 11. § 1. |
§ 20. |
Ib. |
Refiners of Rock Salt, having before paid the Duty, to have an additional Abatement of 2s. 4d. per Bushel. See 5 & 6 Ann. c. 8. art. 8. |
9 W. III. c. 44. § 21. |
433 |
Salt weighed in the Presence of Officer, and Oath taken as herein mentioned. See as to Scotland, 5 Ann. c. 8. art. 8. |
Ib. |
Ib. |
Charge of Management to be paid out of Duties. |
§ 22. |
Ib. |
Salt made from Rock Salt, and from Salt either imported or home-made, charged. |
§ 23. |
434 |
All Salt, except Rock Salt, to be ascertained at 56 lbs. Weight to the Bushel. |
§ 24. |
Ib. |
Salt brought from Scotland, and all imported Salt brought in or landed before Entry, forfeited, and Penalty. |
§ 25. |
Ib. |
Collectors to provide Scales, &c. at every Salt Work. |
§ 26. |
Ib. |
Weighers to be sworn. |
Ib. |
Ib. |
Justice may administer Oath. |
Ib. |
Ib. |
Collector to pay Weigher. |
Ib. |
Ib. |
Officer to deliver as many Warrants or Permits to Salt Carriers as they desire, gratis. |
§ 27. |
Ib. |
Salt, except Foreign, sold at 56 lbs. Weight a Bushel—Penalty £5. |
§ 28. |
Ib. |
Lord Mayor and Court of Aldermen of London to ascertain and publish the Price of Salt within the City of London and Bills of Mortality. |
§ 29. |
Ib. |
And Justices of Peace in their General Sessions for other Places. |
Ib. |
Ib. |
And the said Lord Mayor, Aldermen, and Justices in Sessions, by Writing, may alter and correct Rates, which Rates are to be observed. |
Ib. |
Ib. 435 |
Selling for higher Prices—Penalty £5. |
Ib. |
435 |
Distress—In Default of Distress, Imprisonment until Penalty be paid. |
Ib. |
Ib. |
The Duties on Salt by this Act granted, and the Stamp Duties of Cap. 25. ante, to be kept apart and paid weekly into the Exchequer. |
§ 30. |
Ib. |
Entries to be made thereof in Books in the Exchequer |
§ 31. |
Ib. |
Commissioners for managing the said Duties respectively not paying duly into the Exchequer, &c.—Forfeiture of Office, and Incapacity and Penalty. |
§ 32. |
Ib. |
Offices for Duties continued with Commissioners and Comptrollers of the Duties. Particular Commissioners for Salt Duties may be appointed, 1 Ann. Stat. 1. c. 21.§ 26. Duties to be under the Management of Commissioners of Excise in England and Scotland, 38 G. III. c. 89. § 6. |
§ 33. |
436 |
Comptrollers to keep distinct Accounts. |
§ 34. |
Ib. |
Neglecting, Forfeiture of Office—Incapacity, and Penalty, £100. |
Ib. |
Ib. |
Collectors detaining Money, Dismission; to pay Interest at £12 per Cent., and liable to Treble Damages |
§ 35. |
Ib. |
Misaplying any Part of Money—Dismission, Incapacity, and Penalty. |
Ib. |
Ib. |
From 29th Sept. 1698, £160,000 additional out of Duties on Salt and Stamps to be the yearly Fund for answering Annuities to Subscribers of £2,000,000. Proviso for Deficiency. As to the free Enjoyment of this £160,000 per Annum by the East India Company, see 10 Ann. c. 28. |
9 W. III. c. 44. § 36. |
436 |
Appropriation of the said Duties. | | |
Officers of the Exchequer not issuing or misapplying the Money, Dismission, Incapacity, and Penalty. What Persons subject to the Penalties of this Act, 6 Ann. c. 11. § 7. Officers, & c. for Duties on Hops liable to this Act, 9 Ann. c. 12. § 29. So. on Hackney Coaches, &c. 9 Ann. c. 23.§ 48. So Officers, Cashiers, and others as therein mentioned, 1 G. I. stat. 2. c. 19. § 2. So Officers for Duty on Plate, & c. 6 G.I. c. 11. § 23. On Coffee, & c. 10 G. I. c. 10. § 45. Stamp Duties, 12 G. I. c. 33. § 12. |
§ 37. |
Ib. |
One Moiety of the Duties granted by Stat. 6 & 7 W. III. c. 18. and 7 & 8 W. III.c. 31. upon Glass and Glass Wares, and the whole of the Duties thereby granted upon Stone Bottles, &c. determined, and in lieu thereof Duties on Whale Fins, Scotch Twills and Ticking. See this Index, tit. customs; and the Duties upon Glass appear to be determined, 10 W. III. c. 24. |
9 W. III. c. 45. |
447 |
Makers of Glass, after 1st Aug. 1698, removing Glass, &c. without Presence of or Notice to Officer— Penalty £10. |
§ 5. |
448 |
For prohibiting the excessive distilling of Spirits and Low Wines from Corn, and against the exporting of Beer and Ale, and to prevent Frauds in Distillers. |
10 W. III. c. 4. |
456 |
Unduly making Aqua Vitæ, &c.— Penalty, and Stills, &c. forfeited. |
§ 1. |
Ib. |
How Penalties divided and recovered. |
Ib. |
Ib. |
Servants, &c. aiding—Imprisonment. |
Ib. |
457 |
Proviso for using Yeast in certain Distillations. |
§ 2. |
Ib. |
Distillers keeping private Conveyance before 28th Feb. 1698, to take up and demolish the same, &c. |
§ 3. |
Ib. |
Distiller, after 28th Feb. 1698, keeping private Conveyance— Penalty £100. |
Ib. |
Ib. |
Officer in the Day-time and with Constable, may search for private Pipes, &c. and may break up Ground, &c. of any House, &c. into which the same may lead, &c. |
§ 4. |
Ib. |
If no Pipe, &c. found, Officer to make good the Ground, or make Satisfaction to Owner, to be adjudged by Two
Justices, or Party may bring his Action. |
§ 5. |
Ib. |
Damages paid out of Excise Revenue. |
Ib. |
Ib. |
Opposing Officer— Penalty £100. |
Ib. |
Ib. |
Distiller may use Pipe, &c. above Ground. |
§ 6. |
Ib. |
Officer suspecting concealed Stills, &c. on Affidavit thereof, may in the Day-time and with Constable, &c. break open Doors, and search and seize such Stills, &c. |
§ 7. |
458 |
And if the same not claimed within 20 Days, then forfeited, and may be sold. |
Ib. |
Ib. |
How Proceeds of Sale disposed of. |
10 W. III. c. 4. § 7. |
458 |
If such Stills, &c. claimed, then Claimant to pay— Penalty of £200. As to Owners of private Stills refusing to claim, see 10 W. III. c. 10. § 20. and further, 19 G. III. c. 50. § 2. |
Ib. |
Ib. |
If no Still, &c. found, then Officer to make good Place broken up, or make Satisfaction to Owner to be adjudged by Two Justices, or Party may bring his Action. |
§ 8. |
Ib. |
Damages paid out of Revenue of Excise. |
Ib. |
Ib. |
Opposing Officer— Penalty £200. |
Ib. |
Ib. |
How Spirits made from Mixture of Spirits with Wash, &c., except with Water, chargeable. |
§ 9. |
Ib. |
The Owners of Houses, &c. used as open Distilleries as herein described, may, between 31st Jan. 1698, and 1st Feb. 1699, distil Spirits or Low Wines as herein mentioned, so as the Whole does not exceed the Quantity herein mentioned. |
§ 10. |
Ib. |
Controversy respecting the Quantity to be determined by Accounts, and Vouchers returned into the Head Office of Excise of the Year already ended. |
Ib. |
459 |
Access gratis to such Accounts. |
Ib. |
Ib. |
Commissioners of Excise to give to Owners a true Account in Writing of Quantities charged in such Vouchers, ending 30th Sept. 1698. |
§ 11. |
Ib. |
Exporting or lading for Exportation Beer; Ale, Wash, &c. — Penalty. |
§ 12. |
Ib. |
Proviso for Exportation of Beer and Ale for Ship's Crews, and Passengers, &c. |
§ 13. |
Ib. |
And to Colonies, Forts, &c. in America, Persia, and East Indies, for their Sustentation, &c. |
§ 14. |
Ib. |
On Security by Exporter for the due Landing thereof. |
Ib. |
Ib. |
Such Security to be taken without Fee. |
Ib. |
Ib. |
Proviso in favour of Charles Bennett. |
§ 15. |
Ib. |
For laying further Duties upon Sweets, and for lessening the Duties upon Vinegar, Low Wines, and Whale Fins, and the Duties upon Brandy imported, and for raising the Duties upon Leather, and for charging Cinders, and for permitting the Importation of Pearl Ashes, and for preventing Abuses in brewing Beer and Ale, and Frauds in Importation of Tobacco. |
10 W. III. c. 10. |
501 |
Additional Duties upon Sweets. See 5 & 6 Ann. c. 19. § 5.; but see Note to Section 7. |
§ 1. exp. |
Ib. |
What Liquors deemed Sweets. |
§ 2. |
Ib. |
How Duties upon Sweets by former Acts chargeable. |
Ib. |
Ib. |
What Persons deemed Makers of Sweets. |
Ib. |
Ib. |
Refiners of Sugar, before 1st June 1699, entering into Bond, not chargeable with the Duties of this Act upon Sweets made from Sugar and Syrups, until they shall have sold the same. |
§ 3. |
Ib. |
How the said Duties on Sweets appropriated. |
10 W. III. c. 10. § 4. |
502 |
Duties of former Acts upon Rape, Vinegar, &c. from the 10th May 1699, made to cease. |
§ 5. |
Ib. |
Duty upon Vinegar, &c. paid by the Maker. |
§ 6. |
Ib. |
For what Terms the Duties on Vinegar to be paid. |
§ 7. |
Ib. |
How the same applied. |
Ib. |
Ib. |
6d. per Barrel, Part thereof to His Majesty for Life, in lieu of the like Duty of Stat. 2 W. & M. c. 3. |
Ib. |
Ib. |
6d. per Barrel, other Part thereof to His Majesty and His Successors, in lieu of the like Duty of Stat. 12 Car.II. c. 24. |
Ib. |
Ib. |
2s. 4d. other Part thereof to His Majesty and his Successors, for the Remainder of a Term of 99 Years, commencing 28th January 1692, in lieu of certain Duties of Stat. 4 W. & M. c. 3. |
Ib. |
Ib. |
2s. 4d. other Part thereof to His Majesty and his Successors, for the Remainder of a Term of 16 Years, commencing 17th May 1697, in lieu of certain Duties of Stat. 5 & 6 W. & M. c. 7. |
Ib. |
Ib. |
2s. 4d. Residue thereof to His Majesty and His Successors, in lieu of certain Duties of Stat. 5 & 6 W. & M. c. 20. These Duties made to cease so far as not previously expired, 27 G. III. c. 13. § 35.– 43 G.III. c. 69. § 1. |
Ib. |
Ib. |
What Liquors deemed Vinegar, or Liquors preparing for Vinegar. |
§ 8. |
503 |
After 10th May 1699, Vinegar Maker receiving Stale Beer, &c. or sending out Vinegar without Notice, as herein mentioned—Penalty £50. |
§ 9. |
Ib. |
Vinegar Makers receiving the said Liquors to shew same to Gauger before mixing with other Liquors—Penalty £20. |
§ 10. |
503 |
Vinegar Makers using Storehouse, &c. without Notice to Officer of Excise—Penalty £ 50. |
§ 11. |
Ib. |
How a Barrel of Vinegar to be accounted and returned. |
§ 12. |
Ib. |
How far Vinegar Makers, having in Custody Vinegar, &c. on the 10th May 1699, charged with former Duties, are to be charged for the same. |
§ 13. |
Ib. |
Fourpence, Part of the Duty of 8s. per Gallon of Low Wines, and a Moiety of the Duty of 3d. per Gallon, Exception, to cease. |
§ 14. |
Ib. |
Proviso for Duties due before 10th May 1699. |
§ 15. |
504. |
And for Clauses in Stat. 7 & 8 W. III.c. 30. respecting the Payment and Appropriation of said Duties, and of the Duties not hereby determined. |
Ib. |
Ib. |
Stat. 12 Car. II. c. 24., and other Acts, to remain in force for levying the said Duties. |
§ 16. |
Ib. |
How Penalties of this Act recovered. |
§ 17. |
Ib. |
In Actions for executing this Act, General Issue may be pleaded.—Treble Costs. |
§ 18. |
Ib. |
Officers of Excise to keep Accounts of Wash found with Distillers, and to make Charges upon Decrease thereof as herein mentioned. |
10 W.III. c. 10. § 19. |
504 |
Distillers to pay Duty according to such Charge. |
Ib. |
Ib. |
Penalty of £200 upon Proprietors of private Stills, &c. As to Seizure of private Stills by Officer, see 19 G.III. c. 50. § 2. |
§ 20. |
505 |
Distiller abating Quantities of Low Wines which he might draw equal to those he exceeded, as herein mentioned, not liable to Prosecution. |
§ 21. |
Ib. |
Two Justices may determine the Penalties of Stat. 8 W. III. c. 20., and may issue Warrant for levying the same, &c. |
§ 22. |
Ib. |
Power to such Justices to mitigate Penalties, allowing Costs over and above such Mitigation. |
§ 23. |
Ib. |
Stat. 8 W. III. c. 20. declared to charge the Duties herein mentioned from the Commencement and during the Continuance of the said Act. |
§ 24. |
506 |
Common Brewers using Molasses, &c. in brewing, or receiving Molasses, &c. exceeding 10lbs.—Penalty £100. |
§ 31. |
507 |
Persons aiding, &c.—Penalty £20, and in Default Imprisonment. |
Ib. |
Ib. |
For the more full and effectual charging of the Duties upon Rock Salt. |
10 W. III. c. 11. |
Ib. |
75lbs. weight of Rock Salt or Salt Rock (a) deemed a Winchester Bushel, and to be entered and rated accordingly, instead of 120lbs. weight, as by former Acts. (a) 65 lbs. 1 Ann. stat. 1. c. 21. § 9. |
§ 1. |
Ib. |
Owners of Rock Pits taking Rock. Salt thereout, to cause the same, before Removal, to be weighed in the Presence of Officer, who is to make Return to Commissioners of Excise, and leave a Copy with Owner of Pit to be a Charge upon him. |
§ 2. |
Ib. 509 |
Owner refusing to weigh, &c.—Penalty £20. |
Ib. |
Ib. |
Owners of Pits to clear off Duty or give Security to pay within Nine Months.—Penalty. Enlarged to Twelve Months, 5 & 6 Ann. c. 29. § 5. |
§ 3. |
Ib. |
Allowance on Payment of Duty £10 per Cent. |
§ 4. |
Ib. |
Allowance to Refiners of Rock Salt for which Duties have been paid at the Rate of 75lbs (a) Weight to the Bushel—Condition. (a) See Note to Section 1. |
§ 5. |
Ib. |
Oath to be made of particular Quantities of Salt employed in refining, &c. which Oath Justices may administer. |
Ib. |
Ib. |
Proof made that Duties paid or secured. |
Ib. |
Ib. |
Allowances on Rock Salt exported, and charged and paid at the Rate of 75lbs. (a) Weight per Bushel. (a) See Note to Section 1. |
§ 6. |
Ib. |
At the Rate of 56lbs. Weight per Bushel on Debenture. No greater Allowance on Exportation than what was before paid for Duty, 5 & 6 Ann. c. 29. § 16.; but see 5 G. II. c. 6. § 5.– 25 G. III. c. 63. § 1. 3.; and as to Exportation to the Isle of Man, 26 G. III. c. 36. § 1. |
10 W.III. c. 11. § 6. |
509 |
Quantity verified by Searcher, and Oath of Exporter that Duties paid, and Salt not intended to be relanded. |
Ib. |
Ib. |
No Fee for Debenture. |
Ib. |
Ib. |
If Officer has not sufficient Money in hand to pay Allowances, Commissioners of Excise to pay same. |
Ib. |
Ib. |
Officer neglecting, &c. to pay or give certificate—Penalty. As to Drawback on Exportation to Scotland, Isle of Man, & c., 2 & 3 Ann. c. 14. § 9.–20 G. III.c. 34. § 3, 4.– 25 G. III. c. 63. § 2. – 26 G. III. c. 36. § 1. |
Ib. |
Ib. |
Duties to be levied as by former Acts (Exception.) |
§ 7. |
510 |
How Penalties recovered and distributed. |
Ib. |
Ib. |
How said Duties to be brought in and applied. |
Ib. |
Ib. |
Persons aggrieved, by Order of Two Justices relating to the said Duties, may appeal to Quarter Sessions. |
§ 8. |
Ib. |
Determination final. See 25 G. III. c. 63. § 25. |
Ib. |
Ib. |
Rock Salt shipped for Exportation or Coastwise, to be weighed at Place of loading. |
§ 9. |
Ib. |
Loading the same before weighing, &c. and Permit obtained—Penalty. |
Ib. |
Ib. |
Officer not granting Permit gratis—Penalty. |
Ib. |
Ib. |
Proviso in case of Officer refusing or not attending to weigh Salt, or refusing Permit. |
§ 10. |
Ib. |
Officer at Port of unlading may go on board and demand Sight of Permit, and may weigh. |
§ 11. |
Ib. |
If Salt found more than expressed in Permit, the Surplus, forfeited. |
Ib. |
Ib. |
Master of Ship refusing to shew Permit, Officer may seize and detain Salt. |
Ib. |
Ib. |
If Permit not shewn in Four Days, Salt forfeited. |
§ 12. |
Ib. |
For taking off the remaining Duties upon Glass Wares. |
10 W. III. c. 24. |
533 |
The remaining Moiety of the said Duties upon Glass and Glass Wares to cease. |
Ib. |
Ib. |
For granting to His Majesty several Duties upon Low Wines or Spirits of the First Extraction, and continuing several additional Duties upon Coffee, Tea, Chocolate, Spices, and Pictures, and certain Impositions upon Hawkers, Pedlars, and Petty Chapment, and the Duty of £15 per Cent. upon Muslins, and for improving the Duties upon jap[p]anned and lacquered Goods, and for continuing the Coinage Duty for the several Terms and Purposes therein mentioned. |
12 & 13 W. III. c. 11. |
716 |
Duties payable from 24th March 1700, to 29th March 1706, by way of Excise. |
§ 1. |
Ib. |
The said Rates to be raised as under Stat. 12 Car. II. c. 24. and Stat. 7 W. III. c. 30. and by former Laws of Excise in force (Exception.) |
§ 2. |
Ib. |
Upon the Oath by Distillers and others herein mentioned, Distillers, &c. may export Spirits made as aforesaid, and upon Certificate of Quantity, a Drawback of 3d. per Gallon allowed on Exportation. |
§ 3. |
716, 717 |
Stat. 2 W. & M. Sess. c.9. § 11. continued. |
§ 4. |
717 |
Penalties for Offences relating to Duties upon Low Wines, how applied and recovered. |
§ 5. |
Ib. |
The additional Duties on Coffee, Tea, Chocolate, and Spices and Pictures, &c. of Stat. 6 & 7 W. & M. c. 7. and continued by Stat. 9 W. III. c. 14. continued from 30th April 1701, to 1st May 1706.— The said Stat. 6 & 7 W. & M.c.7. continued until 1st May 1706. |
§ 6. |
Ib. |
Limitation of Information against Distillers, &c. for Offences committed after 24th June 1701. |
§ 13. |
719 |
Notice thereof to Person against whom Information laid to be left at Dwelling House. |
Ib. |
Ib. |
No Brandy or distilled Liquors to be sold by Retail after 29th Sept. 1701, without Licence. |
§ 14. |
Ib. |
Such Retailers to be subject to the like Penalties as common Alehouse Keepers —and Justices, &c. to have the same Jurisdiction over them. See 1 Ann. Stat. 2. c. 14. § 1. |
Ib. |
Ib. |
Stat. 11 W. III. c. 15. § 5. not to extend to the Privileges of the Two Universities to stamp Ale and Beer Measures. |
§ 15. |
Ib. |
After 29th Sept. 1701, Foreign Brandy and Spirits in Vessels under 15 Tons Burthen (Exception) forfeited. |
§ 16. |
Ib. |
Clause of Loan for £300,000 upon Credit of the said Duties. |
§ 17. |
Ib. |
Interest at the Rate of £6 per Cent. per Ann. for first £150,000, £ 7 per Cent. per Ann. for last £150,000. |
Ib. |
Ib. |
Duties to be paid Weekly into the Exchequer, and entered separate from other Duties. |
§ 18. |
Ib. |
Sums lent and raised under this Act (Exception), and Monies lent between 18th Feb. and 10th June 1701— And Monies further lent upon the Credit of Two Thirds of the Aid granted by this Act—And Monies lent upon Credit of the £3,700 per Week out of Civil List Funds, Exception, and Overplus of the Funds appropriated by Stat. 11 W. III. c. 2. Exception, and Arrears of Tunnage and Poundage, &c. |
§ 22. |
720 |
And Duties of 5s. per Ton upon French Shipping under Stat. 12 Car. II. c.4. from 25th Dec. 1700, till 25th March 1702—And Duties under Stat. 7 & 8 W. III. c. 20. —And Duties of is. 10d. per Ton upon East India Wrought Silk imported under 9 W. III. c. 44. § 70. from 25th Dec. 1700. |
12 & 13 W. III. c.11.§ 22. |
720 |
Treasury to issue Monies above appropriated to the Uses of this Act, (Exception), and to allow Interest upon Tallies at £6 per Cent. per Annum. |
§ 23. |
722 |
Rules of Stat. 1 W. 8c M. Sess. 2. c. 1. revived and applied to the Application of Monies appropriated by this Act. |
§ 24. |
Ib. |
Officers who are to account for Money imprested in the Exchequer, to charge themselves upon Oath with the Interest Monies received as herein mentioned. |
§ 25. |
Ib. |
Such Charge to be examined by the Auditor of the Exchequer, with Vouchers and attested, who may surcharge. |
Ib. |
Ib. |
Treasury may compound for Debts due from insolvent Collectors and other Persons in respect of Duties of Excise and Salt, and upon Payment of Composition give a Discharge. |
§ 26. |
Ib. |
Proviso for Discharge of Monies due to Marine Regiments. Auditor of the Exchequer to examine Interest Accounts pursuant to this Act, 2 & 3 Ann. c. 17. § 1. |
§ 27. |
Ib. |
For appropriating £3,700 weekly out of certain Branches of Excise for public Uses; and for making a Provision for the Service of His Majesty's Household and Family, and other his necessary Occasions. |
12 & 13 W. III. c. 12. |
723 |
From 25th Dec. 1700, for Five Years, £3,700 per Week out of the Excise Duties, to be paid into the Exchequer in Manner herein mentioned. |
§ 1. |
724 |
Weekly Deficiency, if any, how supplied. |
Ib. |
Ib. |
How £96,200 for the First 26 Weeks to be paid into the Exchequer, &c. |
§ 2. |
Ib. |
Residue of the Branches of Excise, &c. chargeable with the yearly Sum of £700,000, to be for the Use of the King's Household and Family, &c. |
§ 3. |
725 |
Clauses touching the Overplus in Stat. 9 W.III. c. 23. repealed. |
§ 4. |
Ib. |
Commissioners of Excise to make the said weekly Payments into the Exchequer. |
§ 5. |
Ib. |
Neglecting, &c. to pay the same—Penalty. |
§ 6. |
Ib. |
Comptroller of Excise to keep Account of Monies arising by Particular Branches of Excise. |
§ 7. |
Ib. |
Forfeiture of Place, Incapacity, and Penalty £100. |
Ib. |
Ib. |
Auditor of Exchequer to enter in a Book the Monies brought in weekly. |
§ 8. |
Ib. |
Clause of Loan for £820,000 on the weekly Payments, &c. |
§ 9. |
Ib. |
In lieu of the perpetual annual Payments out of the Excise granted by King Charles the Second, the hereditary Excise, after 25th Dec. 1705, shall stand charged with the annual Payments of £3 per Cent. without Fee or further Warrant. |
12 & 13 W. III. c. 13. § 24. |
727 |
For granting an Aid to His Majesty, by laying Duties upon Malt, Mum, Cyder, and Perry. |
13 & 14 W. III. c. 5. |
740 |
Duty of 6d. per Bushel upon Malt ground and unground in Possession of Maltster, &c. on the 9th March 1701. |
§ 1. |
Ib. |
The like Duty on Malt made between the said 9th March and the 24th June 1703. |
Ib. |
Ib. |
Duty of 10s. per Barrel upon Mum made or imported between the said 9th March and 24th June 1703. |
Ib. |
Ib. |
Duty of 4s. per Hogshead upon Cyder and Perry made for Sale between the said 9th March and 24th June 1703. |
Ib. |
Ib. |
What Persons shall be deemed and charged as Retailers of Cyder and Perry. |
§ 2. |
Ib. |
All the said Duties to be under the Com-missioners of Excise upon Beer, Ale, and other Liquors, and the Officers for the Duties upon Beer, &c. to be Officers for the Duties under this Act. |
§ 3. |
Ib. 741 |
Power to Commissioners to dismiss, &c. such Officers. |
Ib. |
Ib. |
Persons having Malt in their Custody on the said 9th March 1701, to enter the same on or before 10th April 1702—Penalty £50, and Forfeiture of Malt. |
§ 4. |
Ib. |
Duty to be paid or secured within Six Days after Entry. |
Ib. |
Ib. |
£8 per Cent. allowed for prompt Payment. |
Ib. |
Ib. |
Officers to take an Account and Measurement of Malt in the Possession of Persons upon the said 9th March 1701; and may enter Houses, Outhouses, &c. for that Purpose; and may cast Malt into Form, for better ascertaining the Quantity—Penalty £20. |
§ 5. |
Ib. |
Officers upon Request to be admitted into Houses, &c. of Persons making Malt after 9th March 1701, and to gauge Cisterns, &c. and to take account of Barley, &c. steeping, and make Return thereof to Commissioners, &c. and leave Copy thereof with Maltster. |
§ 6. |
Ib. |
Such Report to be a Charge upon Maltster. |
Ib. |
Ib. |
Refusing Admission, &c. to Officer—Penalty £20. |
Ib. |
Ib. |
Monthly Entry of Malt made after the said 9th March 1701—Penalty £10. |
Ib. |
Ib. |
Duties owing, to be cleared off within Three Months after Entry. |
§ 7. |
742 |
Neglecting, &c. to make such Payments, &c.—Penalty. |
§ 8. |
Ib. |
After such Default, Maltster, &c. not to sell, &c. until Duty paid.—Penalty. |
Ib. |
Ib. |
What deemed a Bushel of Malt, and charged and returned as such. |
§ 9. |
Ib. |
On or before 10th April 1702, Maltsters, &c. to give Notice in Writing to Officer of Situation of Cisterns, &c.—Penalty. |
§ 10. exp. |
Ib. |
Maltster, &c. making Malt for Sale not to erect or use, &c. Cisterns, &c. without Notice to Office, nor keep or use private Cisterns, &c.—Penalty £50. |
13 & 14 W. III. c. 5. § 11. |
742 |
Maltster, &c. conveying Malt from Sight of Gauger, and not giving Notice thereof before the said 10th April 1702—Penalty. |
§ 12. |
Ib. |
Persons having the same in Custody, and not giving Notice—Penalty. |
Ib. |
Ib. |
Stat. 12 Car. II. c. 24. relating to Excise upon Beer, &c. applied to the Duties under this Act—Exception. |
§ 13. |
Ib. |
How Penalties to be sued for and divided. |
§ 14. |
743 |
Malt in Custody of Makers, and that is liable to the said Duties, and to Seizure for Penalties, &c. as if the Debtor were Owner. |
§ 15. |
Ib. |
Commissioners or Officers appointed may compound for Duties as herein mentioned. |
§ 16. |
Ib. |
The Houses, &c. of Persons compounding free from Duties, Search, &c. |
Ib. |
Ib. |
Persons compounding, permitting others to make Malt on their Premises without Notice to Officer, and paying or securing Composition for such Persons, to lose Benefit of Composition, pay the Duty, and Penalty. |
§ 17. |
Ib. |
Allowance of Four Bushels out of every Twenty Bushels of Malt for wetting. |
§ 18. |
Ib. |
Proviso for Exportation of Malt, except to Scotland, by Persons having paid the Duties. |
§ 19. |
Ib. |
Security not to reland, &c. |
Ib. |
Ib. |
Relanding such Malt to obtain Drawback—Penalty. |
§ 20. |
Ib. 744 |
Exporters of Malt to produce Certificate of Duty paid or secured. |
§ 21. |
744 |
Certificates of Duty paid or secured, to be given upon Oaths made as hereby required; also Certificate of Quantity shipped, upon Production of which Duty repaid. |
Ib. |
Ib. |
If Officer have not Money, Commissioners to pay. |
Ib. |
Ib. |
Buyer to pay to Seller the Duty upon Malt sold before the said 9th March 1701 and not delivered, or Bargain void. |
§ 22. exp. |
Ib. |
Proviso for Rent reserved and payable in Malt. |
§ 23. |
Ib. |
Importing Malt after the said 9th March 1701, during Continuance of Act, Malt forfeited. |
§ 24. |
Ib. |
What Bushel deemed a Winchester Bushel. |
§ 25. |
Ib. |
Malt destroyed by Fire, or perishing by Water, on Proof thereof by Oath of Two Witnesses, and of Duty paid or secured at next Quarter Sessions, and Certificate thereof—Duty repaid. |
§ 26. |
Ib. 745 |
Allowance of Four Bushels out of every Twenty Bushels of Grain charged upon the Floor. |
§ 27. |
Ib. |
The Duty of Stat. 1 W. & M. c. 12. not reckoned towards the Price of 24s. per Quarter limited by the said Act. |
§ 28. |
Ib. |
Like Allowance upon Exportation of Maltground as upon Exportation of wholeMalt, upon Debentures, Certificate, and Oath; &c. as herein mentioned. |
13 & 14 W. III. c. 5. § 29. |
745 |
How such ground Malt to be computed |
Ib. |
Ib. |
Officer to leave Copy of Gauge with Maker—Penalty 40s. |
§ 30. |
Ib. |
Brewer, Innkeeper, &c. using or mixingSugar, Honey, &c. in making Beer orAle or in Cask—Penalty £20. |
§ 31. |
Ib. |
The said Duties, after Payment of Charges,to be paid into the Exchequer. |
§ 32. |
Ib. |
Clause of Loan for £600,000 upon Interest at £6 per Cent. per Ann. &c. |
Ib. |
Ib. |