William III, 1698-9: An Act for laying further Duties upon wrought Silks Muslins and some other Commodities of the East-Indies... [Chapter III. Rot. Parl. 11 Gul. III. p. 2. n. 1.]

Ad valorem Duties upon Wrought Silks, Bengals, Stuffs, Painted Calicoes, &c. imported between 25th Mar. 1700 and 30th Sept. 1701, over and above other Duties; and upon Muslins imported during the said Time

May it please Your most Excellent Majesty Wee Your Majesties most dutifull and loyall Subjects the Commons of England in Parliament assembled as a further Supply for Your Majesties Occasions in this Act mentioned have cheerfully and unanimously given and granted and doe hereby give and grant to Your Majesty the further Rates Payments Duties and Summs of Money herein after mentioned 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 Authority of the same That for and upon all Wrought Silks and for and upon all Bengalls and Stuffs made of or mixed with Silk or Herba of the Manufacture of Persia China or the East Indies and for and upon all Callicoes painted dyed printed or stained there which from and after the Five and twentieth Day of March One thousand seaven hundred and before the Thirtieth Day of September which shall be in the Yeare of our Lord One thousand seaven hundred and one shall be imported or brought into the Kingdome of England Dominion of Wales or Towne of Berwick upon Tweed by any Person or Persons or Bodies Politick or Corporate whatsoever there shall be yeilded and paid to His Majesty (over and above all Customes Subsidies Impositions and Duties already due and payable for the same) a further Duty after the Rate of Fifteene Pounds for every One hundred Pounds of the true and reall Value of the said Goods to be ascertained as is herein after mentioned And for and upon all Muslins which from and after the said Five and twentieth Day of March One thousand seaven hundred and before the Thirtieth Day of September One thousand seaven hundred and one shall be imported or brought into the Kingdom Dominion or Towne aforesaid there shall be yielded and paid to His Majesty (over and above all other Duties now payable for the same) a further Duty after the Rate of Fifteene Pounds for every One hundred Pounds of the true and reall Value of the said Muslins to be alsoe ascertained as is herein after mentioned

II. Goods imported to be entered, and Security given by Importer for Duties as soon as sold, and for selling the same within Twelve Months.

And for the better raiseing levying and secureing the said Duties after the Rate of Fifteene Pounds in the Hundred It is hereby further enacted That upon the Importation of any [such (fn. 1) ] Goods as aforesaid lyable thereunto and Entry or Entries thereof shall be made in the Custome-house where such Goods shall be imported and before the landing thereof the Importer or Importers of the same shall give Security by Bond with Two or more sufficient Sureties (which the Commissioners or proper Officers of the Customes are hereby required or impowered to take) for Payment of the said Duties after the Rate of Fifteene Pounds in the Hundred upon the said Goods as soone as the same shall be sold and for exposing the Goods soe imported to sale openly and fairly by way of Auction or by Inch of Candle within the City of London within the Time of Twelve Months after the Importation thereof

III. How Value of Goods ascertained.

Landing Goods before Entry made and Duties secured, and without Warrant,; Penalty.

And it is hereby enacted and declared That the Value of the said Goods according to which the said Rate is to be paid shall be reckoned according to the grosse Price at which such Goods shall be sold and that in case any such Goods shall be landed or putt on shore out of any Shipp or Vessell before due Entry be made thereof att the Custome-house in the Port or Place where the same shall be imported and the Duties hereby imposed shall be secured as aforesaid or without a Warrant for the landing or delivering of the same first signed by the Commissioners Collectors or other proper Officer or Officers of the Customes respectively that all such imported Goods'as shall be soe landed or putt on shore or taken out of any Shipp or Vessell contrary to the true Meaneing hereof or the Value of the same shall be forfeited and shall and may be recovered of the Importer or Proprietor thereof (to wit) Two Third Parts of the same to the Use of His Majesty His Heires and Successors and the other Third Part 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 Suite or Information wherein no Essoigne Protection or Wager of Law shall be allowed

IV. Duties under Commissioners of Customs,

Receivers General to pay the same into the Exchequer.

And it hereby further enacted That the said Duties of Fifteene Pounds in the Hundred shall be from time to time under the Management and Government of the Commissioners of the Customes for the time being who shall cause the same to be raised levied collected and paid to the Hands of the Receiver or Receivers Generall of the Revenue of the Customs for the time being and such Receiver or Receivers Generall for the time being shall answer and pay over all the Moneys ariseing thereby (the necessary Charges of raiseing collecting and answering the same only excepted) into the Receipt of His Majesties Exchequer for the Purposes in this Act mentioned.

V. On Proof on Oath that the same Goods are exported again within Twelve Months, Duties repaid, or Security vacated as to so much of the said Goods as shall be so exported.

Provided alwaies and it is hereby enacted and declared by the Authority aforesaid That in case the Goods or Merchandizes upon which the said further Duties of Fifteene Pounds in the Hundred are paid or secured to be paid as aforesaid be againe exported at any time or times within Twelve Months after the Importation thereof and that due Proofe be first made upon Oath that the Goods or Merchandizes soe exported be the same for which the said Duties are paid or secured to be paid as aforesaid then and in such Case (and not otherwise) the same Duties shall without any Delay or Reward be wholly repaid by the Receiver Generall of His Majesties Customs for the time being out of such Moneys as shall be in his Hands of the said Duties of Fifteene per Cent[um] ariseing by this Act unto the Person or Persons Bodies Politick or Corporate makeing the said Exportations or the said Security shall be vacated as to soe much of the said Goods or Merchandizes as shall be soe exported Any thing in this Act or in any former Act or Acts of Parliament contained to the contrary notwithstanding

VI. If Goods so entered, &c. shall be sold, Allowance of £5 per Cent on prompt Payment of Duty

Provided alsoe and it is hereby enacted That in case any of the said Goods which shall have been entred and for which Security shall have beene given as aforesaid shall within the time hereby limitted be fairly sold by way of Auction as aforesaid That then the Importer paying downe in Ready Money His Majesties said Duties of Fifteene Pounds per Centum for such Goods within Twenty Daies after such Sale shall have an Allowance for such prompt Payment after the Rate of Five Pounds for every Hundred Pounds of the Duties soe paid

VII. A further Aid by Contribution of Annuities.

Any Person having or not having an Estate for One Life, in Annuity, under the Acts mentioned in Stat. 6 & 7 W.III. c.5. may contribute in the Rates and Proportions herein mentioned.; Persons so contributing, intitled upon Payment of their Money to Annuity, charged upon the Fund of the said Act.

And for the more effectuall raiseing the Money which is necessary for the Supply of Your Majesties Occasions before mentioned wee Your Majesties said dutifull and loyall Subjects doe chearfully and unanimously grant unto Your Majesty a further Aid to arise by Contributions for Annuities to be purchased in such Manner as is herein after expressed And be it enacted by the Authority aforesaid That it shall and may be lawfull to and for any Person or Persons Natives or Forreigners haveing or not haveing any Estate for One Life of and in any Annuity purchased or obtained at the Rate of One hundred Pounds for every Fourteene Pounds per Annum upon the severall Acts of Parliament mentioned in an Act made and passed in the Parliament which was holden [at Westminster (fn. 2) ] in the Sixth and Seaventh Yeares of His Majesties Reigne intituled An Act for enabling such Persons as have Estates for Life in Annuities payable by severall former Acts therein mentioned to purchase and obtaine further and more certaine Interests in such Annuities and in Default thereof for admitting other Persons to purchase and obtaine the same for [raising Money for (fn. 2) ] carrying on the Warr against France at any Time before the Second Day of November One thousand seaven hundred to contribute advance and pay into the Receipt of His Majesties Exchequer soe much Money as every or any such Annuity being computed for Five Yeares doth or shall amount unto (that is to say) every such Person haveing or being intituled to such Estate for Life shall or may pay to His Majesties Use for every One hundred Pounds that was paid for the single Life in any Annuity of Fourteene Pounds per Annum the Summe of Seaventy Pounds for changing or converting the same into a certaine Terme for the Residue which shall be then to come of Ninety six Yeares to be reckoned from the Five and twentieth Day of January One thousand six hundred ninety five or for an Interest in such Annuity for the Residue of the said Terme of Ninety six Yeares to take Effect after the said Estate for Life, and every Person not haveing such Estate for Life shall or may contribute or pay to His Majesties Use for every One hundred Pounds that was paid for the Single Life in any such Annuity of Fourteene Pounds per Annum the like Summe of Seaventy Pounds for an Interest in such Annuity for the Residue of the said Terme of Ninety six Yeares to be charged with and subject to the present Estate for Life of and in the same Annuities respectively and in the same Proportion there shall be paid a Rate or Consideration for higher or larger Annuities and that all and every the Person or Persons soe paying the Consideration Money as aforesaid shall immediately upon Payment of their Moneys be intituled by this Act to such Annuity or Annuities soe to be purchased and the same shall be charged upon such respective Fond or Revenue in the said former Act mentioned as if the Consideration-Money soe to be contributed or advanced for the same had beene actually advanced or contributed within the respective times limited by the said former Act.

VIII. Stat. 6 & 7 W.III. c. 5. revived, and applied to this Act.

And it is hereby further enacted That all and every the Directions Powers and Clauses in the said former Act contained for or concerning the levying of Talleys the makeing forth of Orders or for makeing Transferrences or Assignements or for the apportioning or applying the Moneys ariseing by the said Fonds, or Revenues or any of them or for appointing settling or establishing any other Matter or Thing for or in relation to the respective Annuities thereby purchased or obtained shall be and are by force and virtue of this Act revived and shall be duely observed practiced & put in Execution for or in respect of such Annuities as shall be purchased and obtained upon this Act as fully and effectually as if the same Powers Directions and Clauses were here againe expressed and particularly repeated

IX. Proviso for Dr. Peter Allix importing a certain Quantity of Great Demy Paper on Licence, Duty free.

And it is hereby further enacted by the Authority aforesaid That it shall and may be lawfull to and for His Majesty by any Warrant under his Royall Signe Manuall to be countersigned by any Three or more of the Commissioners of His Majesties Treasury or the High Treasurer for the Time being to give Lycence and Power to Doctor Peter Allix or his Assignes to import and bring into the Port of London any Quantity of Paper called Great Demy Paper to be used in the printing of a History of the severall Councills to be sett forth by the said Doctor Allix not exceeding in the whole Five thousand Reames and that the Quantity of Paper soe licenced shall and may be imported and passed without Payment of any Custome Subsidy or other Duty for the same upon the Importation thereof Any Law or Statute to the contrary notwithstanding.

X. Recital that several Nominees on Purchases of Annuities under former Acts were dead, who at the Time of Purchase were supposed to be living.

Such Purchasers, on delivering up of the Tallies for such Annuities, to; receive other Tallies or Orders, as herein mentioned, by Warrant from the Treasury.

And whereas severall Persons have purchased upon former Acts severall Annuities which were respectively to take effect after one Life then supposed to be in being for the Remainder of the said Terme of Ninety [& (fn. 2) ] six Yeares and at the time of the Purchase of such Annuities some of the Nominees upon whose Lives such Annuities depended or were supposed to depend or expect were actually dead but not knowne to be soe Bee it enacted [by the Authority aforesaid (fn. 2) ] That in Case it shall appeare to the Lord High Treasurer of England or the Commissioners of His Majesties Treasury for the time being or any Three or more of them that any such Reversionary Annuity hath been soe purchased as aforesaid and at the Time of such respective Purchase the Nominee or Nominees upon whose Life or Lives such Reversion or Reversions did depend or were supposed to depend or expect was or were actually dead that then and in such Case the respective Person or Persons that have soe purchased such Reversion or Reversions and his her or their Assignees thereof respectively upon delivering up of the Talleys and Orders for such respective Reversionary Annuities to the Officers of His Majesties Exchequer shall in lieu thereof there receive from them by Warrant or Order from the said Lord High Treasurer or Commissioners of the Treasury for the Time being as aforesaid who are hereby impowered to grant the same one or more Talleys or Orders for the like Reversion of the same Yearely Summe or Annuity as is mentioned in such Talleys or Orders soe to be delivered up expectant and to commence upon the Death of a Nominee and Nominees who shall be then actually living Any thing in this or any former Act or Acts of Parliament contained to the contrary notwithstanding

XI. Recital that some Nominees cannot be found, and that the Titles of some of the Annuities are disputed.

If any of such Annuities are not demanded for Two Years, and Certificates of the Lives of Nominees not produced within Two Years after Annuity payable, such Nominees taken to be dead, and Purchaser of Reversion to receive his Annuity, &c.

And whereas some of the said Nominees for whose Lives some of the said Annuities are or have been held cannot be found or heard of and the Parties that are or were entituled to such Annuities doe not come or send to demand the said Annuities whereby it is become uncertaine whether such Nominees be liveing or dead or were soe at the time of the purchasing such Reversions whereby the Titles of such Purchasers of such Reversions are become and will become disputable For Remedy whereof Be it enacted by the Authority aforesaid That in case any of the said Annuity or Annuities (whereupon the Reversion or Reversions are or shall be purchased as aforesaid) are or shall not be demanded at the Exchequer for the Space of Two Yeares next after the same shall become payable and in case Certificates of the Life and Lives of any Nominee or Nominees upon whose Life or Lives any Annuities doe depend shall not be produced to the Officers of His Majesties Exchequer or sufficient Proofe made thereof according to the Rules prescribed by the former Acts within Two Yeares next after the said Annuities shall from time to time become payable then and from thenceforth from and after the Expiration of the said Two Yeares such Nominee and Nominees of whose Life or Lives no such Certificate shall be produced or Proofe made shall be taken to be Dead and the Person or Persons that hath or shall hereafter purchase such Reversion or Reversions of such Annuity or Annuities expectant upon the Death of such Nominee or Nominees of whose Life or Lives no such Certificate shall be produced or Proofe made shall receive the said respective Annuity and Annuities from Time to Time untill such Certificate shall be produced or Proofe made and shall not be accountable for such Part of the said Annuity as he shall then have actually received for Default of such Certificate or Proofe Any thing in this or in any former Act or Acts of Parliament contained to the contrary notwithstanding

XII. Recital of Stat. 4 W. & M. c. 3. §9.; and that in pursuance of Stat. 9 W. III. c. 24. several reversionary Tallies have been struck, &c. in the Name of the Earl of Ranelagh, and that Doubts had arisen whether Assignments thereof by him were according to the Form of 4 W, & M. c. 3.

On Entry made in the Exchequer, as herein mentioned, before 29th Sept. 1700, subsequent Assignments good.

And whereas by an Act of Parliament made and passed in the Fourth Yeare of the Reigne of His present Majesty and the late Queene Mary intituled An Act for granting to Their Majesties certaine Rates and Duties of Excise upon Beere Ale and other Liquors for securing certaine Recompences and Advantages in the said Act mentioned to such Persons as shall voluntarily advance the Summe of Ten hundred thousand Pounds towards carrying on the Warr against France It is (amongst other Things) enacted That it shall and may be lawfull for any Contributor his Executors Administrators or Assignes by any Writing under Hand and Seale or by his last Will in Writing to assigne or devise any one or more Share or Shares of the Fond therein mentioned to any Person or Persons and no such Assignment to be revocable soe as an Entry or Memorandum thereof be made in the Office of the Auditor of the Receipt within the Space of Two Months after such Assignment or Death of the Devisor and upon produceing such Assignment or Will the Party is to bring an Affidavit of the Execution thereof to be filed as is therein specified And whereas in pursuance of an Act of Parliament made in the Ninth Yeare of His Majesties Reigne intituled An Act for enlargeing the Time for purchasing certaine Estates or Interests in severall Annuities therein mentioned severall reversionary Talleys have been struck and Orders thereupon drawne for Payment of reversionary Annuities in the Name of Richard Earl of Ranelagh of the Kingdom of Ireland and by him issued out to such Uses as in and by the said Act is directed but some Doubt ariseing whether the Assignments made by the said Earle on the Back of the said Orders be according to the Forme prescribed by the first recited Act whereby the severall and respective Assignees may not have such legall Titles to the said Talleys and Orders as by the said last recited Act was intended they should which may obstruct the Sale or conveying away the same and their receiving any Annuity due or to grow due thereon to the end therefore that all Persons who now are or at any Time hereafter shall or may be possessed of or interested in any of the said Talleys and Orders may have and be invested in a good and lawfull Title to the same Be it enacted by the Authority aforesaid That all and every the said indorsed Assignments now made or hereafter to be made by the said Earl of Ranelagh or other Person or Persons authorized to make the same for conveying the said Talleys and Orders to such Persons and to such Uses as in the said recited Act are specified and all other Assignments whether indorsed or otherwise made by virtue of and subsequent to such indorsed Assignements soe as an Entry or Memorandum of such subsequent Assignements be made in the said Office of the Receipt before the Nine and twentieth Day of September One thousand seaven hundred shall be and are hereby deemed and adjudged to be as good to all Intents and Purposes whatsoever in Law as if each and every of the said Assignments had beene executed in every particular pursuant to the Forme and Manner in the first above recited Act more at large prescribed and enacted

XIII. On Affidavit made before 3d April 1700, before Baron of the Exchequer, of Loss of Malt Ticket, and Certificate thereof, such Tickets may be paid.

Affidavit taken, and Certificate granted without Fee.; Such Payments allowed.

And whereas severall Ticketts commonly called Malt Ticketts which are unpaid and severall of the Bills commonly called Exchequer Bills not discharged are by Casualty or Mischance burnt lost or otherwise destroyed It is hereby further enacted That in all Cases where it shall appeare by Affidavit to be made before any of the Barons of the Exchequer that any such Ticket or Tickets or any such Exchequer Bills as aforesaid before the Third Day of Aprill One thousand seaven hundred have been or are burnt destroyed or otherwise lost It shall and may be lawfull for the respective Officers appointed to pay or discharge the said Tickets or Bills upon the produceing 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 respective Officers to their good likeing to indempnifie them respectively against all other Persons whatsoever for or concerning the Money contained or specified in such Ticket or Tickets Bill or Bills or which was due thereon they the said Officers respectively shall and are hereby required to pay and discharge the said Tickets or Bills as he or they should have paid or discharged the originall Tickets or Bills if the same had been produced and shall be allowed such Payment in their respective Accounts Any thing in this or any other Act contained to the contrary hereof in any wise notwithstanding.

XIV. Recital of Stat. 8 & 9 W. III. c. 20. §58.; and that the said Clause had become useless.

The said Clause repealed, and Assignments of the same Force as if the said Clause had not been enacted.

And whereas in and by an Act made and passed in the Eighth Yeare of His Majesties Reigne intituled An Act for makeing good the Deficiencies of the severall Funds therein mentioned and for enlargeing the Capitall Stock of the Bank of England and for raiseing the Publick Credit It was amongst other Things enacted That no Assignement or Transferrence which from and after the Tenth Day of June One thousand six hundred ninety seaven should be made of any the Orders or Talleys therein mentioned or any the Moneys contained therein upon the selling buying or bargaining of the same should be good unlesse such Assignment or Transferrence be made and signed or sealed and be within Tenn Daies after the signeing thereof entred or registred and that Oath be thereupon made concerning the Premium Gratuity or Consideration in the Manner and Forme prescribed by the said Act as by the said Act relation being thereunto had may more fully appeare And whereas the Provision soe made concerning the Sale of Talleys and Orders was at the Time of makeing thereof and afterwards of great Service to the Publick but by reason such Talleys and Orders as aforesaid are now generally risen in their Value and Estimation and the said Provision is become needlesse and in some respects inconvenient Be it therefore enacted by the Authority aforesaid That the Clauses of the said Act therein recited for or concerning the makeing entring and registring such Assignements as aforesaid and for makeing Oath concerning the Premium Gratuity or Consideration-Money as aforesaid are and shall be repealed and utterly void and that all Assignements made or to be made of or upon any the said Orders or Talleys shall be of such or the like Force and Effect as the same would have beene if the said recited Clauses concerning the same had not been inserted in the said Act Any thing in the said Act contained to the contrary notwithstanding

XV. From the 1st May 1700, English Bone Lace, &c. may be exported Duty-free, on Oath of Manufacture.

And whereas great Numbers of the Poor of this Kingdome are imployed in the Manufacture of Bone-lace For the Encouragement thereof Be it enacted by the Authority aforesaid That from and after the First Day of May One thousand seaven hundred It shall and may be lawfull for all Persons Natives and Forreigners to export to the English Plantations in America or to any other Parts beyond the Seas or into Scotland all Sorts of English Bonelace Needle-worke Point or Cutt-worke without paying any Custome or Duty for the same Oath being first made that the same was made or manufactured within the Kingdome of England Dominion of Wales or Towne of Berwick upon Tweed Any Law or Statute to the contrary in any wise notwithstanding.

XVI. One Moiety of the Duty on Tallow Candles imported, repaid on Exportation.

And whereas Tallow-Candles imported into this Kingdome are chargeable by severall Acts of Parliament with the Subsidies of Tonnage and Poundage and other Impositions Be it enacted by the Authority aforesaid That from and after the Tenth Day of Aprill One thousand seaven hundred the One Moyety and no more of all the said Subsidies and Impositions payable only for such Tallow-Candles as shall be exported according to the Rules and Methods by the said Acts appointed shall be repaid or discharged upon the Security for the same Any Law or Statute to the contrary in any wise notwithstanding.

XVII. Over and above the £27,000 appointed to be paid by c. ante, the further Sum of £25,000 appropriated as herein mentioned.

Officers to keep Account of Monies paid upon Malt Tickets.

And be it enacted by the Authority aforesaid That over and above the Summe of Twenty seaven thousand Pounds by another Act of this Session of Parliament appointed to be paid for the Uses therein mentioned out of the Money to be advanced by Farmers or Contractors for the Duties of Excise and certaine Duties upon Salt upon a Farme or Contract (if any such shall be) for a Terme not exceeding Three Yeares to commence from the Four and twentieth Day of June next there shall be and is hereby appropriated and applyed out of such Advance Money a further Summe not exceeding Twenty five thousand Pounds as well for dischargeing One Yeares Interest upon the Four and twentieth Day of June One thousand six hundred ninety eight upon the Tickets commonly called the Malt Tickets as alsoe to goe in Aid of the Arreares of the late Duties upon Malt to make up the Sixty fifth Payment in Course of the Malt Tickets that is to say to compleate the Sixty fifth Summe of Tenn thousand Pounds payable thereupon And the proper Officer and Officers concerned in the Payment of the said Tickets are hereby required to indorse the Interest soe paid upon every Ticket and to keepe a faire Account of such Payments in a Booke for that Purpose And if any of the said Tickets or any of the Exchequer Bills shall be applied to the purchaseing of any forfeited Estates in Ireland the same shall be first tryed or proved with the Counterparts thereof in the respective Offices for the same in England and be certified to be true Bills or Tickets by the proper Officers there And such further Summe not exceeding Twelve thousand Pounds as shall be necessary for the dischargeing the Halfe Pay of disbanded Officers to the Five and twentieth Day of December One thousand seaven hundred shall (over and above the Summe of Fourty one thousand Pounds already appropriated for the Halfe-Pay of such Officers) be likewise furnished and supplyed out of such Advance-Money to be paid by such Farmers or Contractors as aforesaid (if any such be) And all the rest and Residue of the said Moneys to be advanced by such Farmers or Contractors as aforesaid (if any such be) is hereby appropriated and shall be applyed to and for the makeing good of the severall and respective Fonds and to the severall and respective Uses and Purposes whereunto the severall Branches of the said Excise and Salt Duties are appropriated or directed by any Act or Acts of Parliament now in Force and in the same Proportions Order and Forme as the said Duties themselves are thereby appropriated or applicable Any thing in this or any former Act or Acts of Parliament contained to the contrary notwithstanding

XVIII. Treasury may pay out of Money appropriated to the Use of the Navy, £20,000 towards discharging the Debt for sick and wounded Seamen.

Provided alwaies and be it enacted by the Authority aforesaid That it shall and may be lawfull for the Lord Treasurer or the Commissioners of His Majesties Treasury for the time being or any Three or more of them and they are hereby directed to pay or cause to be paid out of the Money appropriated to the Use of the Navy for this present Yeare One thousand seaven hundred the Summe of Twenty thousand Pounds towards the dischargeing Part of the Debt due for sick and wounded Seamen Any thing in this or any other Act to the contrary notwithstanding.