William III, 1698: An Act for laying further Duties upon Sweets and for lessening the Duties aswell upon Vineger as upon certaine Low Wines and Whalefins and the Duties upon Brandy... [Chapter X. Rot. Parl. 10 Gul. III. p.3. n.I.]

Additional Duties upon Sweets. ( (fn. 1) )

We Your Majesties most dutifull and loyall Subjects the Commons of England in Parliament assembled as a further Supply for Your Majesties necessary Occasions have given and granted unto Your Majesty the Rates and Duties herein after mentioned and do humbly beseech Your Majesty that it may be enacted and be it enacted by the Kings most Excellent Majesty by and with the Advice and Consent of the Lords Spirituall and Temporall and Commons in this present Parliament assembled and by the Authority of the same That there shall be raised levied collected and paid to and for the use of Your Majesty Your Heires and Successors for and upon all Sweets made or to be made within the Kingdom of England Dominion of Wales and Towne of Berwick upon Tweed for Sale (over and above all former Duties already granted upon Sweets and which are to continue during the respective Termes granted in the same) the Rates and Duties following (that is to say)

For every Barrell of Sweets made for Sale after the Tenth Day of May One thousand six hundred ninety nine and before the Twentieth Day of July One thousand six hundred ninety nine the Sum of Twelve Shillings

For every Barrell of Sweets made for Sale after the Nineteenth Day of July One thousand six hundred ninety nine and before the Twenty fifth Day of March One thousand seaven hundred and one the Sum of Twenty four Shillings

And for every Barrell of Sweets made for the Sale from and after the Twenty fourth Day of March One thousand seaven hundred and before the Five and twentieth Day of March which shall be in the Yeare of our Lord One thousand seaven hundred and six the Sum of Six and thirty Shillings the said Duties to be paid by the Maker and Makers of the said Sweets and so in Proportion for greater or lesser Quantities

II. What Liquors deemed Sweets.

How Duties upon Sweets by former Acts chargeable; What Persons deemed Makers of Sweets.

And it is hereby declared That all Liquors made by Infusion Fermentation or otherwise from Forreigne Fruit or Sugar or from Fruit or Sugar mixt with other Materialls and commonly made use of for recovering increasing or makeing of any kinds of Wine or Cyder or of any Liquor called Wine shall be deemed to be Sweets within the meaning of this and all former Acts for laying Duties on Sweets And that the respective Duties imposed on Sweets by every of the said former Acts are chargeable by the Barrell and so in proportion for any greater or lesser Quantity And that any Person who is a Retailer of or shall at any time sell or make use of any the Liquors aforesaid for any the Purposes before mentioned and in whose Custody any Quantity of such Sweets exceeding Two Gallons shall be found shall be deemed and taken to be a Maker of Sweets for Sale within the meaning of this and the said former Acts

III. 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.

Provided alwaies and be it enacted by the Authority aforesaid That all Refiners of Sugar who shall before the First day of June One thousand six hundred ninety nine enter into a Bond or Bonds to His Majesty of the penall Sum of Five hundred Pounds upon Condition that he or they shall not sell deliver out or dispose of any Sweets or Liquors commonly called Syrrups made from Sugar (except Mellassuses) or make use of the same in makeing or increasing or improving any Wine Cyder or Perry or any Liquor called Wine shall not be chargeable with the Duties of Sweets or Syrrups hereby imposed which he or they shall make from Sugar untill he or they shall so sell dispose or make use of such Sweets or Liquors made from Sugar

IV. How the said Duties on Sweets appropriated.

And it is enacted by the Authority aforesaid That the Duties on Sweets hereby granted shall be applyed and are hereby appropriated for the same Uses and Purposes to which part of the present Duties on Sweets with all the Duties on Malt, are appropriated by an Act of Parliament made in the Eighth Yeare of His Majesties Reigne

V. Recital of the Inconveniences arising from the high Duties of former Acts upon Rape Vinegar.

From the 10th May 1699 the Duties herein mentioned to cease.

And whereas by virtue of severall Acts of Parliament now in force there are severall different Rates and Duties imposed on Vinegar [Vineger (fn. 2) ] Beer or Liquors prepared for Vinegar made within this Kingdom for Sale by which meanes the same Liquor is twice charged in different Operations and it is found by Experience that Vinegar made by passing through Rape is much better for any use at home and fitter for Exportation than any other sort of English Vinegar and that the high Duties chargeable on Rape Vineger by the former Acts are so great a Discouragement to the Makers thereof that little or none is made whereby His Majesty is defeated of the said High Duties and the Nation deprived of a good and sound Commodity Be it therefore enacted by the Authority aforesaid That from and after the Tenth day of May One thousand six hundred ninety nine all the Duties on Vineger Vineger Beer and Liquors preparing for Vineger which might be chargeable after the said Tenth day of May One thousand six hundred ninety nine by virtue of the said former Acts or any of them shall cease and determine

VI. Duty upon Vinegar, &c. paid by the Maker.

And be it further enacted by the Authority aforesaid That from and after the said Tenth Day of May One thousand six hundred ninety nine there shall be raised levied collected and paid for and upon every Barrell of Vineger Vineger Beer or Liquors preparing for Vineger which shall be brewed or made of any English or Forreigne Materialls by any Person or Persons whatsoever for Sale and so in Proportion for a greater or lesser Quantity the Sum of Eight Shillings to be paid by the Maker thereof in the Manner hereafter in this Act expressed

VII. For what Terms the Duties on Vinegar, &c. to be paid.

How the same applied; 6d. per Barrel,Part thereof, to His Majesty for Life, in lieu of the like Duty of 2 W. & M. c.3; 6d. per Barrel, other Part thereof, to His Majesty and His Successors, in lieu of the like Duty of 12 Car, II, c. 24, 2s, 4d other Part thereof, to His Majesty and His Successors, for the Remainder of a Term of 99 Years, commencing 28th Jan, 1692, in lieu of certain Duties of 4 W. & M. c. 3; 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 5 & 6 W. & M. c. 7; 2s. 4d. Residue thereof, to His Majesty and His Successors, in lieu of certain Duties of 5&6 W. & M. c. 20.

And it is hereby enacted and declared by the Authority aforesaid That the Duties on Vineger Vineger Beer and Liquors preparing for Vineger hereby granted shall be raised and paid during the respective Terms hereafter mentioned and no longer And the Moneys thereby ariseing shall be paid applied and disposed to and for the respective Uses and Purposes following that is to say Six Pence part of the said Duty of Eight Shillings for every Barrell of Vineger Vineger Beere or Liquor preparing for Vineger shall be raised collected and paid to His Majesty during his Life in lieu of the like Duty of Six Pence charged on every Barrell of Vineger Beer by an Act made in the Second Yeare of the Reigne of His present Majesty and the late Queene intituled An Act for granting to Their Majesties for their Lives and the Life of the Survivor of them certain Impositions upon Beer Ale and other Liquors and shall be paid applyed and disposed of to and for the same Uses and Purposes as the Duties granted by the same Act are directed to be applied and disposed of Six Pence more part of the said Eight Shillings to His Majesty His Heires and Successors in lieu of the like Duty of Six Pence charged on every Barrell of Vineger Beer by an Act made in the Twelfth Yeare of the Reigne of the late King Charles the Second intituled An Act for takeing away ( (fn. 3) ) the Court of Wards and Liveries and Tenures in Capite and by Knights Service and Purveyance and for settling [of (fn. 2) ] a Revenue upon His Majesty in lieu thereof and shall be applied and disposed of to and for the same Uses and Purposes as the Duties granted by the same Act are directed to be applied and disposed of Two Shillings and Four Pence part of the said Eight Shillings to His Majesty His Heires and Successors during the Remainder of a Terme of Ninety nine Yeares commencing from the Twenty eighth Day of January One thousand six hundred ninety two in lieu of certaine Duties imposed on Vineger and Vineger Beere and Liquors prepared for Vineger by an Act made in the Fourth Yeare of His present Majesty and the said late Queen intituled An Act for granting to Their Majesties certaine Rates and Duties of Excise upon Beer Ale and other Liquors for securing certaine Recompences and Advantages in the said Act mentioned to such Persons as shall voluntarily advance the Sum of Ten hundred thousand Pounds towards carrying on the War against France and shall be applied and disposed of to and for the same Uses and Purposes as the Duties granted by the same Act are directed to be applied and disposed of Two Shillings and Four Pence part of the said Eight Shillings to His Majesty His Heires and Successors during the Remainder of a Terme of Sixteene Yeares commenceing from the Seaventeenth Day of May One thousand six hundred ninety seaven in lieu of certaine Duties imposed on Vineger Vineger Beer and Liquors prepared for Vineger by an Act made in the Fifth and Sixth Yeares of the Reigne of His present Majesty and the said late Queen intituled An Act for granting to Their Majesties certaine Rates and Duties upon Salt and upon Beer Ale and other Liquors for securing certaine Recompences and Advantages in the said Act mentioned to such Persons as shall voluntarily advance the Sum of Ten hundred thousand Pounds towards carrying on the War against France and shall be applied and disposed of to and for the same Uses and Purposes as the Duties granted by the same Act are directed to be applied and disposed of Two Shillings and Four Pence Residue of the said Eight Shillings to His Majesty His Heires and Successors in lieu of certaine Duties imposed on Vineger Vineger Beere and Liquors prepared for Vineger by another Act made in the same Yeares intituled An Act for granting to Their Majesties certaine Rates and Duties upon Tunnage of Ships and Vessells and upon Beer Ale and other Liquors for securing certaine Recompences and Advantages in the said Act mentioned to such Persons as shall voluntaryly advance the Sum of Fifteene hundred thousand Pounds towards carrying on the War against France and shall be applied and disposed of to and for the same Uses and Purposes as the Duties granted by the same Act are directed to be applied and disposed of

VIII. What Liquors deemed Vinegar, or Liquors preparing for Vinegar

And for avoyding Disputes and Controversies which may arise touching Liquors preparing for Vinegar Be it enacted and declared That all Stale Beer Returns of Beer or Ale Cyder Verjuice or any other Liquors proper to be made into Vineger which at any time after the said Tenth Day of May One thousand six hundred ninety nine shall be found in the Custody or Possession of any common Vinegar Maker (except such Beer Ale and other Liquors as are to be drank in his Family and which shall be kept separate and apart for that Purpose) shall be deemed and taken to be Vineger or Liquors preparing for Vineger within the Meaning of this Act

IX. After 10th May 1699, Vinegar Maker receiving Stale Beer, &c. or sending out Vinegar without Notice to Officer, as herein mentioned,

Penalty £50.

And be it further enacted by the Authority aforesaid That from and after the said Tenth Day of May One thousand six hundred ninety nine no Vineger Maker shall receive into his Custody any Stale Beere Returns of Beere of Ale Cyder Verjuice or other Liquors proper to be made into Vineger nor carry or deliver out any Vineger in Casks or by the Gallon without Notice thereof first given to the Officer of Excise for the Place or Division where such Maker shall inhabit to the Intent that such Officer may be present to see and take an Account of the same unless at such times as hereinafter are mentioned That is to say From the Nine and twentieth Day of September to the Five and twentieth Day of March yearly betweene the Houres of Seaven in the Morning and Five in the Evening and from the said Five and twentieth Day of March to the Nine and twentieth Day of September yearly betweene the Houres of Five in the Morning and Seaven in the Evening upon Paine that every Maker doing contrary thereunto shall forfeite for every such Offence the Sum of Fifty Pounds

X. Vinegar Maker receiving the said Liquors, to shew. same to Gauger before mixing with other Liquors. Penalty £20.

And be it further enacted by the Authority aforesaid That from and after the said Tenth Day of May One thousand six hundred ninety nine every Vineger Maker receiving into his Custody any of the Liquors aforesaid shall shew the same to the Gager of the Division where such Maker shall live before he mix the said Liquors soe received or any Part thereof with any other Liquors Rape or other Materialls on Paine to forfeite for every such Omission or Neglect the Sum of Twenty Pounds

XI.Vinegar Maker using Storehouse, &c. without Notice to Officer of Excise,

Penalty £ 50.

And be it. further enacted by the Authority aforesaid That if any Vineger Maker shall at any time after the said Tenth Day of May One thousand six hundred ninety and nine without first giveing Notice thereof at the next Office of Excise make use of any Storehouse Warehouse Celler or other Place for [the (fn. 4) ] makeing laying or keeping any Vineger Vineger Beere or Liquors preparing for Vineger every such Vineger Maker shall forfeite and loose for every such private Storehouse Warehouse Celler and other Place so made use of without such Notice as aforesaid the Sum of Fifty Pounds

XII. How a Barrel of Vinegar to be accounted and returned.

And whereas the Duties on Vinegers and Vineger Beer charged by the former Acts were computed by different Measures whereby Disputes and Controversies have arisen touching the charging of the same For preventing whereof for the future be it enacted and declared by the Authority aforesaid That every Thirty and four Gallons taken by the Gage according to the Standard of the Ale Quart (Four whereof shall be deemed a Gallon) remaining in the Custody of the Chaimberlaines of His Majesties Exchequer from and after the said Tenth Day of May One thousand six hundred ninety nine shall be reckoned accounted and returned by the Gager for a Barrell of Vineger Vineger Beere or Liquor preparing for Vineger Any thing in the said former Acts or any of them or any other Law Statute or Provision to the contrary thereof in any wise notwithstanding

XIII. 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.

And whereas severall Makers of Vineger may have in their Custody severall Quantities of Vineger Beere or Liquors preparing for Vineger on the said Tenth Day of May One thousand six hundred ninety nine for which they may then stand charged with or have answered to His Majesty some of the Duties imposed by the former Acts Be it enacted and declared by the Authority aforesaid That every such Vineger Maker shall by virtue of this Act be chargeable for such Vineger Beere or Liquors preparing for Vineger with so much only as shall make the Duties charged thereon by virtue of the former Acts Eight Shillings for every Barrell thereof and no more Any thing therein contained to the contrary notwithstanding

XIV. Recital of Improvement in distilling of Brandy; and 7 & 8 W. III. c. 30. and of the Inconvenience and of the Inconvenience of the said Duties. 4d., Part of the said Duty of 8s. per Gallon of Low Wines, and a Moiety of the said Duty of 3d. per Gallon (Exception) to cease.

And whereas it is found by Experience that the Art of distilling Spirits or Brandy in this Kingdom is of late Yeares very much improved and that Spirits or Brandy made here from Mellasses and Sugar which are the Produce of the English Plantations is near as good as Brandy imported from Forreigne Parts And whereas by an Act made in the Seaventh Yeare of the Reigne of His present Majesty (intituled An Act for laying severall Duties upon Low Wines or Spirits of the First Extraction and for preventing the Frauds and Abuses of Brewers Distillers and other Persons chargeable with the Duties of Excise) there is a Duty of Eight Pence imposed upon every Gallon of Low Wines or Spirits of the First Extraction made or drawne from any Forreigne or imported Materialls or any mixture with Forreigne Materialls and a Duty of Three Pence upon every Gallon of Low Wines or Spirits of the First Extraction made or drawne from any English Materialls other than Drink made or brewed from malted Corn or from Brewers Wash or Tilts which said high Duties are a great Discouragement to the makeing of the said Commodities and do occasion undue Practices in the same Be it therefore enacted by the Authority aforesaid That from and after the Tenth Day of May One thousand six hundred ninety nine Four Pence per Gallon part of the said Duty of Eight Pence imposed upon every Gallon of Low Wines and Spirits of the First Extraction made or drawne from any Forreigne or imported Materialls or any Mixture with Forreigne Materialls and one Moiety or halfe part of the said Duty of Three Pence upon every Gallon of Low Wines or Spirits of the First Extraction made or drawne from any English Materialls (other than Drink made or brewed from malted Corne or from Brewers Wash or Tilts) granted by the said former Act shall cease and determine and be no longer payable to His Majesty His Heires or Successors in any manner of wise Any thing in the said Act to the contrary notwithstanding

XV. Proviso for Duties due before 10th May 1699, and for Clauses in the said Act, 7 & 8 W. III. c. 30. respecting the Payment and Appropriation of the said Duties; and of the Duties not hereby determined.

Provided alwaies 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 accrewing or becomeing due to His Majesty for any Low Wines or Spirits of the First Extraction actually made or drawne from any the Materialls before mentioned before the said Tenth Day of May One thousand six hundred ninety nine and which shall be then due and owing to His Majesty And that all and every the Clauses Matters and Things in the last mentioned Act contained for chargeing securing raising levying or paying the whole Duties on the said Low Wines and Spirits of the First Extraction which were thereby granted and for disposing applying and appropriating the same to the Uses and Purposes therein mentioned shall be applyed practised and put in Execution for the charging securing levying raising and paying the said remaining parts of the said Duties upon Low Wines or Spirits (not hereby taken away) and for disposing applying and appropriating thereof to the same Uses and Purposes as fully and effectually as if the said Clauses Matters and Things were for that purpose againe repeated and particulerly re-enacted by this present Act.

XVI. Stat. 12 Car. II. c. 24. and other Acts to remain in force for levying the said Duties.

And be further enacted by the Authority aforesaid That all and every the Powers Authorities Directions Rules Methods Penalties Forfeitures Clauses Matters and Things which in and by an Act of Parliament made in the Twelfth Yeare of the Reigne of the late King Charles the Second intituled An Act for takeing away the Court of Wards and Liveries and Tenures in Capite and by Knights Services and Purveyance and for settling a Revenue upon His Majesty in lieu thereof or by any other Law now in force relating to His Majesties Revenue of Excise upon Beere Ale and other Liquors are provided settled or established for raising levying collecting recovering adjudging or ascertaining the Duties thereby granted or any of them (other than in such Cases for which other Penalties or Provisions are made and prescribed by this Act) shall be exercised practiced applied used levied recovered and put in Execution for the raising levying collecting recovering and paying as well the said Duties upon Sweets as the said Duties upon Vineger Vineger Beer or Liquors preparing for Vineger and the severall Duties upon Low Wines or Spirits of the First Extraction during the continuance of the same or any of them as fully and effectually to all intents and purposes as if all and every the said Powers Authorities Rules Directions Methods Penalties Forfeitures Clauses Matters and Things were particularly repeated and againe enacted in the Body of this present Act

XVII. How Penalties of this Act recovered.

And be it further enacted by the Authority aforesaid That all Fines Penalties and Forfeitures by this Act imposed shall be sued for levied and recovered by such Waies Meanes and Methods as any Fine Forfeiture and Penalty is or may be recovered by any Law or Laws of Excise or by Action of Debt Bill Plaint or Information in any of His Majesties Courts of Record at Westminster And that one Moiety of every such Fine Penalty or Forfeiture shall be to His Majesty His Heires and Successors and the other Moiety to him or them that shall discover informe or sue for the same

XVIII. In Actions for executing this Act, &c.

General Issue may be pleaded; Treble Costs.

Provided alwaies and be it further enacted by the Authority aforesaid That if any Person or Persons shall at any time be used or prosecuted for any thing by him or them done or executed in pursuance of this Act or any other Act relating to His Majesties Revenue of Excise he or they shall and may plead the Generall Issue and give this Act and the said respective Acts in Evidence for his or their Defence and if upon the Tryall a Verdict shall pass for the Defendant or Defendants or the Plaintiff or Plaintiffs be nonsuited then such Defendant or Defendants shall have Treble Costs to him or them awarded against such Plaintiff or Plaintiffs

XIX.

Officers of Excise to keep Accounts of Wash found with Distillers; and to make Charges upon Decrease thereof, as herein mentioned; Distillers to pay Duty according to such Charge.

And whereas it is found by Experience that any Quantity of Wash made of Mellasses will upon Distillation produce One Fourth Part of the same Quantity into Low Wines or Spirits of the First Extraction And that such Low Wines or Spirits upon the Second Distillation will produce Two Third Parts of the Quantity of the same Low Wines or Spirits into Proof-Spirits or Spirits of the Second Extraction And whereas many Distillers doe hide and conceale great Quantities of such Low Wines and Spirits from the Sight and View of the Gager before he can come to charge the same by meanes whereof His Majesty is very much defrauded in His Duties on such Low Wines and Proof-Spirits Be it therefore enacted by the Authority aforesaid That from and after the said Tenth Day of May One thousand six hundred ninety nine it shall and may be lawfull to and for the Gagers and Officers of Excise to keep an Account of all such Wash which shall from time to time be found by him or them in the Hands of any Distiller and upon any Decrease thereof to charge such Distiller with so much Low Wines or Spirits of the First Extraction as One Fourth Part of the Wash soe decreased shall amount unto and alsoe with so much Proof-Spirits or Spirits of the Second Extraction as Two Third Parts of the Low Wines or Spirits of the First Extraction soe charged as aforesaid shall amount unto And such Distiller shall pay the respective Duties of the Low Wines and Spirits soe charged as by the former Act is directed and appointed Any thing in the said Act or any other Statute to the contrary thereof in any wise notwithstanding

XX. Recital of c, 4. ante, § 7.

Penalty of £200 upon Proprietors of Private Stills, &c.

And whereas by an Act next herein After recited it is enacted That upon the Discovery of any Private Still Back or other Vessell according to the Directions of the said Act every such Still Back and other Vessell shall be seized and that the Owner or Owners of every such Still Back and other Vessell who shall claime the same within Twenty Daies after such Seizure shall forfeite and loose for every such Still Back and other Vessell the Sum of Two hundred Pounds And whereas upon the Discovery of severall private Stills and Backs since the Commencement of the said Act some Doubt hath been made whether the Owners of such Stills and Backs by refuseing to claime the same within the time limitted by the said Act may not avoid the Penalties thereby imposed Be it enacted That from and after the Tenth Day of May One thousand six hundred ninety nine the Proprietor of any such private Still Back or other Vessell which shall be discovered according to the Directions of the said Act or the Person in whose Custody the same shall be found shall forfeite and loose for every such Still Back and other Vessell the said Penalty of Two hundred Pounds Any thing in the said Act or any other Law or Statute to the contrary in any wise notwithstanding

XXI. Recital of c.4. ante, §1.

Distiller abating Quantities of Low Wines which he might draw, equal to those he exceeded, as herein mentioned, not liable to Prosecution.

And whereas by an Act made this present Session of Parliament intituled An Act to prohibit the excessive distilling of Spirits and Low Wines from Corne and against the exporting of Beere and Ale and to prevent Frauds in Distillers it is enacted That no Person whatsoever from and after the last Day of January in the Yeare of our Lord One thousand six hundred ninety eight and before the first Day of February which shall be in the Yeare of our Lord One thousand six hundred ninety nine shall draw distill or make any Brandy Aqua Vitæ Spirits or Low Wines whatsoever other than such Quantities as are allowed by the said Act from any Malt Corne or Graine whatsoever under the Penalties and Forfeitures therein mentioned And whereas severall Distillers of this Kingdom their Servants and Agents had incurred the Penalties of the said Law without any knowledge thereof by distilling in the Two Months betwixt the last of January. One thousand six hundred ninety eight and the first of Aprill One thousand six hundred ninety nine greater Quantities of Spirits or Low Wines from Corne than the said Act doth allow Be it therefore enacted by the Authority aforesaid That every such Distiller his Servant or Agent who in the next succeeding Month or Months after the One and thirtieth Day of March One thousand six hundred ninety nine shall abate of the Quantities of such Low Wines and Spirits which he might lawfully draw in the same so much as he exceeded the Quantities allowed in the said Two Months shall not be prosecuted or have any Penalty inflicted upon him for or on Account of such breach of the said Act in the said Two Months Any thing in the said Act to the contrary notwithstanding

XXII. Recital of Stat. 8 W. III. c. 21;

Two Justices may dertermine the Penalties of the said Act; who may issue their Warrant for levying the same, &c.

And whereas the pecuniary Penalties inflicted by an Act made in the Eighth Yeare of His Majesties Reigne for laying severall Duties upon Leather for the terme of Three Yeares are directed to be sued for by Action of Debt or on the Case or by Bill Suit or Information in some Court of Record whereby the Recovery of those Penalties are not only tedious and chargeable but troublesome and vexatious by multitudes of popular Actions and Informations brought by common Informers For the preventing whereof and more easie and speedy recovering the pecuniary Penalties inflicted by the said Act be it further enacted by the Authority aforesaid That from and after the Tenth Day of May One thousand six hundred ninety nine it shall and may be lawfull to and for any Two or more of the Justices of the Peace resideing neare to the Place where any such Forfeiture shall be made or Offence committed to heare and determine the same who are hereby authorized and required upon any Information exhibited or brought for any of the pecuniary Penalties by the said Act inflicted to summon the Party accused and alsoe the Witnesses on either Side and upon the Appearance or Contempt of the Party accused in not appearing (upon Proofe of Notice given) to proceed to the Examination of the Witnesses upon Oath (which Oath they are hereby impowered to administer) and to give Judgement or Sentence accordingly and where the Party accused shall be convicted of the Offence alledged against him to award and issue Warrants under their Hands for the levying of such Penalty or Penalties on the Goods of the Offender and to cause Sale to be made thereof in case they shall not be redeemed within Six Daies rendring to the Party the Overplus (if any be) And if either Party shall find himselfe agrieved by the Judgment of the said Justices then he or they may appeale to His Majesties Justices of the Peace at the next Quarter Sessions in like manner as by the said recited Act is mentioned in case of Appeale

XXIII. Power to such Justices to mitigate Penalties, allowing Costs over and above such Mitigation

Provided nevertheless That it shall and may be lawfull to and for the said respective Justices where they shall see Cause to mitigate or lessen such Penalty in such manner as they in their Discretion shall think fitt the reasonable Cost and Charges of the Officers as well in makeing the Discovery as in the Prosecution of the same being alwaies allowed over and above such Mitigation and so as such Mitigation doe not reduce the Fine to less than One Fourth Part thereof over and besides the said Costs and Charges Any thing in the said recited Act to the contrary notwithstanding

XXIV. Recital of Stat. 12 Car. II. c. 24. §14.

2 W. & M. c. 3; 4 W. & M. c.3. § 1; 5 W. & M. c. 7. § 26; 5 W. & M. c. 20. § 9; and that it is doubted that by the general Words of 8 W. III. c. 20. the Duties herein mentioned are chargeable from the last Day of Feb. 1696 until 1st Aug. 1706; Stat. 8 W. III. c. 20. declared to charge the Duties herein mentioned, From the Commencement and during the Continuance of the said Act.

And whereas by on e Act made in the Twelfth Yeare of the Reigne of King Charles the Second a Duty of Four Pence was imposed upon every Gallon of Strong Waters perfectly made imported from beyond the Seas to be paid for ever And by one other Act made in the Second Yeare of the Reigne of His present Majesty and the late Queen of Blessed Memory the like Duty of Four Pence per Gallon thereupon is payable during His Majesties Life and by another Act made in the Fourth Yeare of Their said Majesties Reigne there is a Duty of Six Pence imposed upon every Gallon of Single Brandy imported and a Duty of Twelve Pence on every Gallon of Double Brandy imported for the Terme of Ninety nine Yeares commenceing on the Twenty fifth Day of July One thousand six hundred ninety two And by one other Act made in the Fifth Yeare of Their said Majesties Reigne there is a Duty of Two Shillings imposed upon every Gallon of Single Brandy and Four Shillings upon every Gallon of Double Brandy imported for the Terme of Sixteene Yeares commenceing the Seaventeenth Day of May One thousand six hundred ninety seaven And by one other Act made in the same Yeare there is a Duty of Six Pence upon all Single Brandy and One Shilling on all Double Brandy imported granted in Perpetuity all which Duties upon Single Brandy do Amount to Three Shillings and Eight Pence for every Gallon and upon Double Brandy to Six Shillings and Eight Pence for every Gallon for the Excize thereof over and above other Duties which are payable for the Customes of the same And it is nevertheless doubted that by the generall Words of an Act of Parliament made in the Eighth Yeare of His Majesties Reigne intituled An Act for making good the Deficiencies of severall Funds therein mentioned and for inlarging the Capital Stock of the Bank of England and for raising the Publick Credit a further Duty of Two Shillings for every Gallon of Single Brandy and of Four Shillings for every Gallon of Double Brandy imported (which had been granted in the Fourth Yeare of the Reigne of His Majesty and the said late Queen) were and are (in strictness) imposed or chargeable from the last Day of February One thousand six hundred ninety six untill the First Day of August which shall be in the Yeare of our Lord One thousand seaven hundred and six which (if required or insisted upon) would amount to a Prohibition of ( (fn. 5) ) the said Commodities Be it therefore enacted and declared by the Authority aforesaid That the said Act for making good the Deficiencies of severall Funds therein mentioned and for inlarging the Capitall Stock of the Bank of England and for raiseing the Publick Credit or any thing therein contained shall not extend or be construed to extend to charge Single Brandies imported with the last mentioned Duty of Two Shillings for every. Gallon or Double Brandy imported with the last mentioned Duty of Four Shillings for every Gallon or any part thereof from the Commencement or during the Continuance of the Act last mentioned Any thing therein contained to the contrary notwithstanding

XXV. Duty on Cinders of Pit Coal, shipped, &c. for Four Years, of 5s. per Chalder.

Contents of Chalder; to be paid by Owner, &c. of Ship at Place of Landing or Importation; Duties to be under Management of Commissioners of Customs, and under Penalties, &c. of 9 W. III. c. 13.

And be it enacted by the Authority aforesaid That there shall be raised levied collected and paid unto and for the Use of His Majesty His Heires and Successors for all Cynders made of Pit Coale which at any time or times dureing the Terme of Four Yeares commencing from the Fifteenth Day of May One thousand six hundred ninety nine shall be shipped or waterborn in order to be shipped within the Kingdom of England Dominion of Wales or Towne of Berwick upon Tweed or brought into the same the Sum of Five Shillings of lawfull English Money for every Chalder reckoning the Chalder to consist of Thirty six Bushells Winchester Measure and after that Rate for a greater or lesser Quantity to be paid at the respective Ports and Places of Importation or landing of such Cynders and to be charged upon the respective Owner and Owners Master and Masters or other Persons haveing the Charge of the Ship or Vessell in which the said Cynders shall be carried imported or brought And that the said Duties upon Cynders shall be under the Management and Government of the Commissioners of the Customes for the time being and shall be raised levied and collected by such Waies and Meanes and under the like Penalties and Forfeitures and with such Allowances and according to such Rules and Methods as in and by an Act of Parliament made in the Ninth Yeare of His Majesties Reigne intituled An Act for granting to His Majesty severall Duties upon Coals and Culm are prescribed authorized or mentioned for raising levying and collecting the Duties thereby granted

XXVI.

Regulations for Importation of Tobacco; Contents of Cask, &c; Importing Tobacco contrary to Act; Penalty; Proviso respecting Tobacco necessary for Ships Voyages, &c; How Penalties recovered.

And whereas the Importation of Tobacco in Bulk hath given abundant Opportunity to ill-disposed Persons to run the same on Shore without paying His Majesties Customes due thereon to the great impairing of the Revenue and the no less Prejudice of the fair Trader For Remedy whereof be it enacted by the Authority aforesaid That from and after the Twenty ninth Day of September which shall be in the Yeare of our Lord One thousand seaven hundred no Tobacco be brought or imported into this Kingdom of England Dominion of Wales or Towne of Berwick upon Tweed in any Ship or Vessell from any of His Majesties Plantations on the Continent of America nor shipped in any of the said Plantations in order to be so imported otherwise than in Cask Chest or Case only each Cask Chest or Case whereof shall containe Two Hundred Weight of neat Tobacco at the least and each Hundred thereof shall containe One hundred and twelve Pounds under the Penalties and Forfeitures following that is to say That all the Tobacco so imported or shipped to be imported contrary to this Act shall be forfeited and every Person or Persons offending contrary to the true Intent and Meaning hereof shall forfeite Six Pence for every Pound Weight thereof Two third Parts thereof to His Majesty His Heires and Successors and the other Third Part thereof to such Person as shall seize and sue for the same Provided nevertheless That such small Quantities as shall be necessary for the Shipps Companies smokeing in the said Voyage shall not be deemed or construed any Breach of this Act the said Forfeitures and Penalties to be recovered by Action of Debt Bill Plaint or Information in any of His Majesties Courts of Record at Westminster in which no Essoigne Protection or Wager of Law shall be allowed nor more than one Imparlance

XXVII. Proviso for Importation of German Pearl Ashes.

And be it further enacted by the Authority aforesaid That it shall and may be lawfull to and for any Person or Persons whatsoever from and after the said Tenth Day of May One thousand six hundred ninety nine to import into England Wales or Berwick upon Tweed from Germany Pearl-Ashes being the Product of Germany paying His Majesty His Customs and Duties as Pott-Ashes Any Law Custome or Usage to the contrary in any wise notwithstanding.

XXVIII. Whale Fins, American taken and imported, charged under 9 W. III. c. 45. as herein mentioned.

And be it further enacted by the Authority aforesaid That all Whale Fin taken and caught by the People and Inhabitants of New England New York and Pensilvania or any other His Majesties Plantations and Colonies in America and imported from thence shall be chargeable with and pay to His Majesty (by virtue of an Act of the last Session of Parliament intituled An Act for takeing away Half the Duties imposed on Glass Wares and the whole Duties lately laid on Stone and Earthen Wares and Tobacco Pipes for granting in lieu thereof new Duties upon Whale Fins and Scotch Linnen) the like Duties as Whale Fin caught and imported in and by any Ships or Vessells whatsoever of or belonging to the Company established for the Greenland Trade are chargeable withall and no further or other Duty by meanes or virtue of the said Act only Any thing in the said last mentioned Act to the contrary notwithstanding

XXIX. Recital that the Duties of 8 & 9 W. III. c. 22. are likely to expire before they have proved effectual.

Additional Interest of One Farthing a Day on Tickets.

And whereas the Duties granted to His Majesty by one Act of Parliament intituled An Act for granting to His Majesty certaine Duties upon Malt Mum Sweets Cyder and Perry as well towards carrying on the War against France as for the necessary Expences of His Majesties Household are likely to expire befere they have fully answered and satisfied the Ends and Purposes for which they were granted And whereas the Commons in Parliament assembled have declared they will make good all such Deficiencies as shall happen upon the falling short of the said Duties And whereas there is a small Interest of One Farthing a Day allowed by the last recited Act upon severall Bills or Ticketts commonly called Malt Lottery Ticketts Now for the advanceing the Credit and Value of the said Bills or Ticketts be it enacted by the Authority aforesaid That from and after the Twenty fifth Day of March in the Yeare of our Lord One thousand six hundred ninety nine upon every such Bill or Tickett carrying the said Interest of One Farthing a Day (other than such Bills or Tickets as shall be paid off and discharged by the Duty now chargeable with the same) an additionall Interest of One Farthing a Day shall be allowed and paid respectively upon every such Bill or Ticket untill such Bill or Ticket shall be fully paid off and discharged

XXX. 8 & 9 W.III. c. 22.

When it appears, by Affidavit before a Baron of the Exchequer, that any Tickets, being in course of Payment, as herein mentioned, are burnt, &c. the Officers for Payment of Annuities, on Certificate of Affidavit and Indemnity, to pay Amount of such Ticket; and be allowed such Payments.

And whereas by an Act passed in the Eighth Yeare of His Majesties Reigne (wherein certaine Duties were granted upon Malt and other things) severall Tickets were made forth for severall Sums of Money payable with Interest severall of which Tickets are since burnt lost or otherwise destroyed Be it further enacted by the Authority aforesaid That in all Cases where it shall appeare by Affidavit to be made before any of the Barons of the Exchequer that any Ticket or Tickets being in Course of Payment out of the Moneys arisen or to arise on or before the Tenth Day of May One thousand six hundred ninety nine into the Receipt of the Exchequer for the Duties aforesaid is or are burnt destroyed or otherwise lost it shall and may be lawfull for the Officer or Officers appointed to pay or discharge the said Annuities on producing a Certificate from the said Baron of such Affidavit made before him which Affidavit the said Barons or any of them is and are hereby authorized to take and which Certificate he or they are hereby required to grant without Fee or Reward And on Security given to the said Officer to his good likeing to indempnifie him against all other Persons whatsoever for or concerning the Moneys contained or specified in such Ticket or Tickets or which was due thereon he the said Officer shall and is hereby required to pay and discharge the said Tickets being such as came in Course within the time aforesaid as if the said Tickets had been produced and shall be allowed such Payment in his Accompts Any thing in this or any other Act contained to the contrary hereof in any wise notwithstanding

XXXI.

Common Brewers using Melasses, &c. in brewing, or receiving Melasses, &c. exceeding Iolbs; Penalty £100; Persons aiding, &c; Penalty £20, and in Default, Imprisonment.

And whereas it is found by Experience that notwithsanding any Law now in force many common Brewers do use great Quantities of Mellasses in the brewing Ale and Beere whereby the Consumption of Malt is very much hindred and His Majesty defrauded of a great Part of the Duties of such Ale and Beere so brewed as aforesaid Be it therefore enacted by the Authority aforesaid That if any common Brewer or Retailer of Beer or Ale shall after the said Tenth Day of May One thousand six hundred ninety nine make use of any Mellasses course Sugar Honey or Composition or Extract of Sugar in the brewing makeing or working of any Ale or Beer or if any common Brewer shall receive or take into his Custody or Possession any Quantity of Mellasses course Sugar Honey or Composition or Extract of Sugar exceeding Ten Pounds every such Brewer and Retailer shall forfeit and loose for every such Offence respectively the Sum of One hundred Pounds And every Servant of such Brewer and every other Person who shall be aiding and assisting in the useing any Mellasses course Sugar Honey or Extract of Sugar in the brewing or working of such Ale or Beer or in carrying or conveying the same into the House Brewhouse or other Place belonging to such Brewer shall alsoe forfeite and loose for every such Offence the Sum of Twenty Pounds and in Default of Payment thereof shall suffer Three Months Imprisonment

XXXII. Recital of c. 9. ante, § 87.

The Money so appropriated, and applicable for 1699, to be also appropriated as herein mentioned.

And whereas by an Act of this present Session of Parliament intituled An Act for granting to His Majesty the Sum of One million four hundred eighty four thousand and fifteen Pounds One Shilling Eleaven Pence Three Farthings for disbanding the Army providing for the Navy and for other necessary Occasions It is amongst other things enacted That a Sum not exceeding the Sum of Six hundred thousand Pounds of the Moneys to be paid into the Exchequer by virtue of the said Act should be and is thereby appropriated in the first Place to the paying and disbanding the Forces enacted to be disbanded and the Residue of the said Sum of Six hundred thousand Pounds for and towards the Subsistance and Clearings of His Majesties Guards and Garrisons within the Kingdom of England and the Dominions thereunto belonging (Ireland excepted) for the Yeare One thousand six hundred ninety nine and to other the Purposes in the said Act mentioned And whereas it is or may be doubted whether any part of the said Money so appropriated to the Subsistance and Clearings of His Majesties Guards and Garrisons may or ought to be applyed towards the paying the Arreare of Subsistance due to the said Garrisons before the Twenty fifth day of March One thousand six hundred ninety nine according to the course of Payment and true intention of the said last mentioned Act Be it therefore enacted and declared by the Authority aforesaid That the Money so appropriated and applicable to the Subsistance and Clearings of the Guards and Garrisons for the Yeare One thousand six hundred ninety nine shall and may be applyed as well to the Payment of the said Arreare of Subsistance due to the said Garrisons at any time before the said Twenty fifth Day of March One thousand six hundred ninety nine [as (fn. 6) ] for and towards the Subsistance and Clearings of the said Guards and Garrisons for the yeare One thousand six hundred ninety nine Any thing in the said last mentioned Act to the contrary in any wise notwithstanding

XXXIII. Recital of Appropriation of Part of £600,000, mentioned in c. 9. ante; Out of the said Money £20,000 applied to disbanded Officers of Scotch and English Regiments herein mentioned.

And whereas so much of the said Sum of Six hundred thousand Pounds mentioned in an Act of this Session of Parliament (wherein a Land Tax is granted to His Majesty) as is or shall be sufficient for paying off and disbanding the Regiments Troops and Companies appointed and enacted to be disbanded as is therein mentioned is appropriated for that Purpose It is hereby declared and enacted by the Authority aforesaid That out of the Money so appropriated or appointed for paying off and disbanding of Regiments Troops and Companies as aforesaid any Sum not exceeding Twenty thousand Pounds shall and may be issued applied and distributed towards clearing the disbanded Officers of the Scotch Regiments which were on the English Establishment and the disbanded Officers of the Three English Regiments lately of Colonel Henry Holt Colonel Luke Lillingston and Colonel Russell which were in the West Indies and for whom no Half Pay is allowed Any thing in the said Act contained to the contrary notwithstanding.