William III, 1697-8: An Act for taking away Half the Duties imposed on Glass Wares and the Whole Duties lately laid on Stone and Earthen Wares and Tobacco Pipes...new Duties upon Whale Fins and Scotch Linen. [Chapter XLV. Rot. Parl. 9 Gul.III.p. 7.n.5.]

Recital of 6 & 7 W.III. c.18. §1.; and of 7 & 8 W.III. c. 31. §1.;

§49; One Moiety of the Duties granted by the said Acts upon Glass and Glass Wares; and the whole of the Duties thereby granted upon Stone Bottles, &c. determined; and in lieu thereof the Duties following.

Whereas, in and by an Act made and passed in the Parliament holden at Westminster in the Sixth Year of His Majesties Reigne intituled An Act for granting to His Majesty certain Duties upon Glass Wares Stone and Earthen Bottles Coals and Culm for carrying on the Warr against France several Rates and Duties therein mentioned were laid upon all Glass and Glass Wares Stone and Earthen Bottles which at any time or times during the terme of Five Years from [and after (fn. 1) ] the Nine and twentieth Day of September which was in the Year of our Lord One thousand six hundred ninety five should be made within the Kingdom of England Dominion of Wales and [Town (fn. 2) ] of Berwick upon Tweed or imported or brought into the same And in by an other Act made and passed in the Parliament holden at Westminster in the Seventh Year of His Majesties Reign intituled An Act 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 Warr against France and for, establishing a National Land Bank and for taking off the Duties upon Tunnage of Shipps and upon Coals the aforesaid Rates and Duties upon Glass or Glass Wares Stone Bottles and Earthen Bottles are continued and granted to His Majesty His Heirs and Successors for ever And it was thereby further enacted That from and after the Seventeenth day of May One thousand six hundred ninety six there should be raised and paid to His Majesty His Heirs and Successors for ever for and upon all Sorts of Tobacco Pipes and for and upon all such Stone or Earthen Wares as are therein mentioned certain Rates and Duties therein expressed as by the said several Acts of Parliament relation being thereunto severally had may more fully appear And whereas it is found by experience that the said Rates and Duties upon Glass and Glass Wares are too great so that the Makers of those Manufactures in this Kingdom are thereby discouraged and that the said Duties upon Stone Bottles Earthen Bottles and other Stone and Earthen Wares and the said Duties upon Tobacco Pipes are vexatious and troublesome and very chargable in the levying and collecting of the same Be it therefore enacted by the Kings most Excellent Majesty by and with the Advice and Consent of the Lords Spiritual and Temporall and the Commons in this present Parliament assembled and by Authority of the same That from and after the First Day of August One thousand six hundred ninety eight One moiety or halfe part of the several Rates and Duties by the aforesaid Acts or either of them chargeable and made payable for or upon the said Glass and Glass Wares and the whole Rates and Duties by the same Acts or either of them charged and made payable for or upon Stone Bottles Earthen Bottles Stone Wares and Earthen Wares and for or upon all Tobacco Pipes as aforesaid shall cease determine and be no longer payable to His Majesty His Heirs or Successors in any manner of wise Any thing in the said Acts or either of them contained to the contrary notwithstanding And in lieu and recompence thereof wee Your Majesties most dutiful and loyall Subjects the Commons in Parliament assembled do freely and unanimously give and grant unto Your Majesty the Impositions Rates and Duties herein after expressed.

II.

And be it enacted by the Authority aforesaid That from and after the Tenth Day of July One thousand six hundred ninety eight there shall be answered and paid to His Majesty His Heirs and Successors for and during the Term of Eight Years from thence next ensuing for and upon all Whale Fins and Scotch Linnens herein after mentioned as shall be imported or brought into the Kingdom of England Dominion of Wales or Town of Berwick upon Tweed (over and above all Impositions Duties and Charges already imposed and payable upon and for the same by the Book of Rates or otherwise) the further Rates and Duties following that is to say

3d. per Pound Weight upon Whale Fins English taken,; and 6d. upon Foreign taken.

For all Whale Fins that are or shall be taken caught and imported in and by any Ships or Vessells whatsoever of or belonging to the Company established for the Greenland Trade the Sum of Three Pence for every Pound Weight thereof and after that Rate for a greater or lesser Quantity And for all Whale Fins which are or shall be taken caught and imported by Foreigners or by any Ships or Vessells not belonging to the said Company the Sum of Six Pence for every Pound Weight thereof and after that Rate for a greater or lesser Quantity to be paid by the Importer or Importers of the same

10s. per Hundred upon Scotch Twills imported; 6s. 8d. per Hundred upon Scotch Ticking imported.

For all Linnen of the Manufacture of Scotland commonly called by the Name of Twill which shall be imported or brought in as aforesaid the Sum of Ten Shillings for every Hundred containing One hundred and twenty Ells And for all Linnen of the Manufacture of Scotland commonly called by the Name of Ticking which shall be imported or brought in as aforesaid the Summe of Six Shillings and Eight Pence for every Hundred containing One hundred and twenty Ells and after those Rates for any greater or lesser Quantity to be also paid by the Importer or Importers of the same.

III. Twelve Months to Importer for Payment of Duty, upon Security to be paid quarterly.

Discount of £10 per Cent. for Ready Money; Duty repaid or Security vacated upon Exportation as herein mentioned

And bee it further enacted by the Authority aforesaid That for the additionall Duties hereby imposed upon the aforementioned Goods the Importer giving Security at the Custom-House shall have time not exceeding Twelve Months for the Payment of the same from the Importation to be paid by Four equal and quarterly Payments or in case such Importer shall pay Ready Money he shall have after the Rate of Ten Pounds per Cents of the said Duty for a Year abated him And if the Goods and Merchandizes aforementioned imported as aforesaid for which the Duties hereby granted shall be paid or secured at the Importation thereof be again exported by any Merchant English within Twelve Months or by Strangers within Nine Months after the Importation then the aforesaid Duty shall be wholly repaid or the Security vacated as to what shall be so exported.

IV. Proviso for Payment of Duties upon Glass, &c. actually made before 1st August 1698; and the Provisions of the said Acts applied accordingly.

The like Proviso as to Goods exported before 1st Dec. 1698.

Provided always and it is hereby enacted That this Act or any Thing herein contained shall not extend to take away lessen or make void the Payment of any Sum or Sums of Money accrued or becoming due to His Majesty for any Glass or Glass Wares Stone or Earthen Wares or Tobacco Pipes actually made manufactured or imported before the said First Day of August One thousand six hundred ninety eight and which shall be then owing upon any Security or otherwise unpaid to His Majesty And that all and every the Clauses Matters and Things in the aforesaid Acts or either of them contained for chargeing securing levying raising and paying the whole Duties upon Glass and Glass Wares which were thereby granted or continued shall be applyed practised and put in Execution for the chargeing securing levying [raising (fn. 3) ] and paying the Moiety or One half of the said Duties upon Glass and Glass Wares (not hereby taken away) as fully and effectually as if the said Clauses Matters and Things were for that purpose repeated and again particularly enacted by this present Act And that for such Glass or Glass Wares for which the whole Duties by the said former Acts or either of them shall have been paid or secured to His Majesty and shall be exported before the First Day of December One thousand six hundred ninety eight the said whole Duties shall be repaid or the Security vacated according to the Tenor of the Proviso or [Causes (fn. 4) ] for that purpose contained in the said former Acts or one of them And that for any Glass or Glass Wares which shall be exported after the said First Day of December One thousand six hundred ninety eight One Moiety only of the said former Duties shall be drawn back or allowed to the Exporter or Exporters upon Oath to be made and Security given as in the said former Acts or either of them is provided.

V. Makers of Glass after 1st Aug: 1698, removing Glass, &c. without Presence of or Notice to Officer

Penalty £10.

And it is hereby further enacted by the Authority aforesaid That no Maker or Makers of the said Manufactures of Glass or Glass Wares or any of them from and after the said First Day of August One thousand six hundred ninety eight shall draw or cause or suffer to be drawn or removed from their respective Kilnes or Surrores any Glass or Glass Wares unless the Officer appointed to attend his or their Glass-House be present or without giving or sending Notice to such Officer at the Place where he doth or ought to reside within the Town or Parish wherein such Glass-House is scituated that the said Officer (without his owne default) may be present at such drawing or removing of the said Glass upon Pain that every such Maker for every such Offence in not giving Notice shall forfeit the Sum of Ten Pounds to wit One Moiety thereof to the King and the other Moiety thereof to such as will sue for the same by Action of Debt or of the Case Bill Suit or Information wherein no Essoign Protection [or (fn. 3) ] Wager of Law shall be allowed.

VI. Bottles, &c. of Glass imported liable to a Moiety of Duty though filled with Liquors.

And it is hereby d eclared That all Bottles or other Vessels of Glass imported although the same be filled with Liquors are and shall be liable to the Payment of One Moietye of the Duties that were charged by the said former Acts upon such Glass imported.

VII. Whale Fins and Scotch Linens to be entered upon Importation.

Landing without Entry and Duty paid or secured and Warrant, Goods forfeited.

And it is hereby further enacted That upon the Importation of any Whale Fins Scotch Linen or Tickings hereby charged as aforesaid an Entry or Entries thereof shall be made in the Custom-House where such Goods shall be imported And in case any such Goods shall be landed or put on Shore out of any Ship or Vessel before due Entry be made as aforesaid and the Duties hereby imposed [thereupon (fn. 3) ] shall be paid or secured or without a Warrant for the landing or delivering the same first signed by the Commissioners Collectors or other proper Officer or Officers of the Customs respectively then all such imported Goods as shall be so landed or put on Shore or taken out of any Shipp or Vessel contrary to the true Meaning hereof or the Value of the same shall be forfeited and lost and shall and may be recovered of the Importer or Proprietor thereof (to wit) one Moiety of the said Forfeitures to the Use of the King and the other Moiety to the Use of such Person or Persons as will seize the said Goods or sue for the same or the Value thereof by Action Bill Suit or Information as aforesaid.

VIII. The said Duties upon Whale Fins and Scotch Linen imported, to be under the Management of Commissioners of Customs.

Receiver General to bring the same into the Exchequer; Officers of the Exchequer to issue and apply the same as herein mentioned.

And be it enacted by the Authority aforesaid That the said Duties hereby granted and payable for Whale Fins and such Scotch Linen as aforesaid shall be from time to time under the Management and Government of the Commissioners of the Customs for the time being who shall cause the same to be raised levyed collected and paid to the Hands of the Receiver or Receivers General of the Revenue of the Customs for the time being And such Receiver or Receivers General shall from time to time bring the Produce thereof (the necessary Charges of raising and answering the same only excepted) into the Receipt of the Exchequer And that the Officers of the said Receipt of Exchequer for the time being to whom it shall appertain shall from time to time issue pay and apply as well the said Duties upon Whale Fins and such Scotch Linens as aforesaid arising by this Act as also such Part of the said Duties upon Glass and Glass Wares as is not taken away by this Act to and for the Payment and Satisfaction of such Principal and Interest Moneys whereunto the whole Duties upon Glass and Earthen Wares and Tobacco Pipes by any Act or Acts of Parliament now in Force ought to have been applied if this present Act had never been made and that in such Order and Form and under the like Penalties and Forfeitures as by any such Act or Acts now in Force are or were provided or prescribed for the issuing paying and applying of the said whole Duties upon Glass and Earthern Wares and Tobacco Pipes Any thing in this Act or any former Act or Acts of Parliament to the contrary notwithstanding.