Acts and Ordinances of the Interregnum, 1642-1660. Originally published by His Majesty's Stationery Office, London, 1911.
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[14 August, 1649.]
The Parliament of England having taken into their serious consideration, the many, and great engagements which lye upon the Receipts of the Excize and New-Impost, for due payment whereof, the Publique Faith of the Commonwealth is obliged; and still finding the Impost of Excise to be the most equal and indifferent levy that can be laid upon the People, for the better Collection thereof in the future, and prevention of many abuses heretofore used, and for the ease as well of the Commonwealth, in point of charge, as of the People in the payment of the same, have Ordered and Enacted, and be it Enacted by this present Parliament, and by authority of the same:
Excize already imposed or to be imposed, to be paid.
I. That the several Rates and Charges, for or concerning the duty of New-Impost or Excise, already imposed by several Acts or Ordinances of Parliament, or that by this, or any other Act of Parliament, shall be imposed and set upon all and every the Commodities, Merchandizes and Manufactures, as well imported, or exported, as made or growing, and put to sale, or consumed within England and Wales, and Town of Berwick, shall be fully collected, and paid by all persons whatsoever, according as in the said Ordinance or Ordinances, Act or Acts, is or shall be specified and in such maner as is therein Enacted, Ordained and Provided.
Excize Office in London, to be managed by Commissioners.; Their power.
II. That an Office be continued in the City of London, called the Office of Excize and New-Impost, and be managed and governed by Commissioners, which said Commissioners, or the major part of them, or such person or persons as shall be hereafter appointed by authority of Parliament to manage the said Office of Excise, or the greater part of them, shall have power, and are hereby authorized from time to time to choose a Secretary, Register, Clerks, Accomptants, Casheers, and all other necessary Officers, for whom they shall be answerable, whom the said Commissioners or the greater part of them, shall and may from time to time, and have hereby authority to displace, and to place others in their rooms, and to allow them, and every of them such several yearly wages to be paid quarterly out of the Receipts of the said Office, and other accidental rewards for their pains and service therein, as the said Commissioners, or the greater part of them shall think fit and reasonable, and as shall be approved of, and allowed by the Committee of Parliament for regulating the Excise, or such as are or shall be authorized thereunto by Parliament: And shall and may administer such Oath unto them and every of them, for the due and faithful execution of their several places, as they shall finde requisite; which Oath or Oaths, the said Commissioners, or the major part of them, are hereby authorized to administer: And that the same Oath or Oaths be first allowed and approved by the Committee of Parliament for regulating the Excise, or such as the Parliament shall appoint thereunto
The Commissioners to take an Oath.
III. That the Commissioners of the Excise for the time being, are hereby appointed to be Governors and Chief Commissioners of, and for the said Office and Receipt, which said persons, and all such as shall hereafter be appointed by Parliament, Governors and Chief Commissioners of the said Office, shall respectively take before the Lords Commissioners of the Great Seal of England, this ensuing Oath, viz.
You shall swear to be true and faithful to the Commonwealth of England, and to be faithful and true in the Place of Commissioner for the Excise, during the time you shall be a Commissioner; you shall according to your knowledge, power and skill execute the same diligently and faithfully, having no private respect to your self, in prejudice of the Commonwealth; you shall make and deliver a true Accompt of all your Receipts and disbursements to such Auditor, or Auditors, as is, are, or shall be from time to time appointed by Parliament; So help you God.
Which Oath the said Lords Commissioners of the Great Seal of England, for the time being, are hereby authorized to administer accordingly.
All places within the lines of Communication subject to that Office.
IV. That all parts of the Cities of London, and Westminster, and Borough of Southwark, with the several Suburbs thereof, and all other places within the late Lines of Communication, and weekly Bills of Mortality, shall be subject to the Rule and government of the said Office.
The like Office and Sub-Commissioners in other places.
V. That the like Office and Offices, and so many of them, and such and so many other Subordinate Commissioners or SubCommissioners, shall be from time to time nominated and appointed, in all, or any the Counties of England, Wales and Town of Berwick, and in all other Cities, Towns and Places thereof, as the said Commissioners, or the major part of them, shall from time to time think fitting; and to be approved of by the Committee of Parliament for regulating the Excise, or such other persons as the Parliament shall appoint for that purpose, which said subordinate Commissioners or Sub-Commissioners, shall take the like Oath as aforesaid respectively, before the Lords Commissioners of the Great Seal of England for the time being, or before the said Chief Commissioners, or any two of them, or such other person or persons, as they, or the major part of them, under their hands and seals shall appoint: And the said Lords Commissioners of the Great Seal, and the said several Commissioners, or other person or persons, so by them authorized, shall have power to administer the said Oath.
Sub-Commissioners to enter Bond
VI. And every the said subordinate Commissioners or SubCommissioners, which shall be so appointed as abovesaid, shall enter bond with two or more sufficient sureties, the approbation of whom, and setling the sum wherein he or they shall stand bound is left to the approbation and appointment of the said Chief Commissioners, or the major part of them, or of the Committee of Parliament for regulating the Excise, or such as the Parliament shall appoint for the due execution of their places, and accompting and paying all Moneys by them received quarterly; which Bond or Bonds shall be made and taken in the name of Custodes Libertat. Anglia Authoritat. Parliament. according as is directed by Act of Parliament, passed the 16th June, 1649. And the said Subordinate Commissioners shall have for their several pains in and about the said business, such reasonable sum and sums of Money allowed them by way of poundage, or otherwise, as the said Chief Commissioners, or the major part of them for the time being, shall think fit and appoint, with allowance and approbation of the Committee of Parliament for regulating the Excise, or of such persons as shall be appointed by Parliament, or authority thereof.
Commissioners to accompt quarterly.
VII. That the Commissioners for the Excise, for the time being, shall quarterly, or as often as they shall be thereunto required, make their Accompts of all Receipts and disbursements at the said Office in London, unto such Auditor or Auditors, or other persons, as is or shall be appointed by Parliament to receive the same, with which Auditor or Auditors, they shall from year to year pass their Accompts, according to the Instructions for the auditing of the Accompts of the Excise, made or to be made by authority of Parliament.
VIII. That the Chief Commissioners of the Excise for the time being, shall have for their pains and service therein, such Salary as is or shall be appointed by Parliament, the same to be allowed them upon their Accompts, by the said Auditors, without further warrant.
Moneys to be paid.
IX. That the said Commissioners, or the major part of them, shall issue forth, and pay all such sums of Money, as are now payable upon Acts or Ordinances of Parliament now in force, to such person and persons, and in such maner, as by the said Acts and Ordinances of Parliament now in force, or that by this Act, or by any other Order or Act of Parliament, is or shall be hereafter appointed and directed, and not otherwise: Provided, That nothing in this Article, shall debarre the said Commissioners from receiving the quarterly allowances, as are, or shall be granted to them for their pains, or from paying from time to time all wages due to their Sub-Commissioners or other Officers as abovesaid, and of Rents due for House, or Ware-house Room, or Rooms where the said Offices shall be kept, or that shall be hired by the said Commissioners, or by their order, and other just and necessary expences and charges in the carrying on of the service, or receipt of the Excise; all which shall be from time to time passed by the Auditor or Auditors for the time being, without further warrant (except only such Officers and Sub-Commissioners Salaries, and necessary charges as hereby are directed to be first allowed by the Committee of Parliament for regulating the Excise, or such Persons as are, or shall by authority of Parliament be appointed thereunto).
What time the Office shall be open.
X. That the said Office in all places where it shall be appointed, shall be kept open from eight of the clock in the forenoon, till twelve at noon, and from two of the clock in the afternoon, till six in the afternoon, for the Entring and Registring as well of the names and surnames of the sellers, buyers and makers of the several Commodities excizable, and the several quantities and values thereof, and receiving of all moneys which shall be due and payable for the Excize, and for other things necessary to be done touching the said business, which said Entries shall be made accordingly.
Masters of Ships to deliver no goods but in the day light.
XI. That all Masters of Ships, or any Commander of any Ship, or of any other vessel whatsoever, that shall bring into any Port, Road or Harbor any excizable commodities, whether from beyond the Seas, Scotland, or any Port of England, Wales or the Town of Berwick. are hereby prohibited, and strictly forbidden to deliver any goods out of his Ship or Vessel at any time whatsoever, being not in Leake, or Wrack, but onely in the day light, that is to say, from the first of March unto the last of September, between Sunrising and Sun-setting, and from the last of September to the first of March, between the hours of seven in the morning, and five in the afternoon, and shall not suffer the same to be put on board any Lighter, Hoy, Barge, Boat or other Vessel, without the cognizance, knowledge, privity and consent of such Officer or Officers of the Customs, as shall be on board the said ship or other vessel, upon pain to forfeit One hundred pounds for so doing, to be levied of the Goods and Chattels of the persons so offending, if he hath any within the said Port or place where such offence is done or committed, And in case the said One hundred pounds cannot be levied on his said Goods and Chattels within three days after such offence done or committed, then the said One hundred pounds to be levied upon the Ship or Vessel in and out of which such offence is committed, by stop of such Ship or Vessel, that the same make no other Voyage, till such fine or forfeiture duely proved by Oath of one or more Witness, be paid or satisfied; And all Officers of the Admiralty or Customs, or their Deputies, are hereby enjoyned to make stay of every such Ship or Vessel till the said One hundred pounds be paid and satisfied.
Masters of Lighter or other Vessels to receive a Note from the Officer for Customs, &c.
XII. That all persons that have the charge of any Lighter, Boat Wherry, or any other Vessel, into which any goods which ought to pay Custom or Excize, imported into any Road, Harbor, or Port of England, Wales or Town of Berwick, shall be delivered, to carry the same on shoar, shall receive a Note from the Officer for the Customs attending aboard such Ship, out of which the said goods shall be delivered; which Note the said Officer is hereby required and injoyned to make and deliver accordingly, specifying the name of such person that hath charge of the same Lighter. Boat or Vessel. and the marks, and numbers of every Cask, Hogshead, Pack, Fardle Trusse, Bale, Seron, Bag, Potaccoe, Ballot, Roll, Bundle, Box, or outward form, or bulk of any parcel or piece, goods within the same, expressing the Key, or Wharf, where the said goods are to be Landed, which shall be such Key or Wharf, where the Landwaiter of the Ship from whence those goods come, is appointed to attend, and no other, and such Note shall be there delivered unto such Landwaiter before landing of any the said pieces, or goods put aboard such Lighter, Boat, or Vessel; And if any such Lighter, Boat, or Vessel, shall be taken without such Note, or that any person who hath the Charge, or is Owner of any such Lighter, Boat or Vessel so laden from aboard any Ship, shall suppress such Note, and shall not produce the same, it shall be lawful for any Officer thereunto authorized from the Commissioners of the Customs, to seize such Lighter, Boat or other Vessel, and to bring the same to land with all the goods therein, and such Lighter, Boat or other Vessel, shall be ipso facto forfeited to the Commonwealth, and after judgement passed thereupon by the said Commissioners of the Customs, or any three or more of them, be presently sold, and the produce thereof put to the Accompt of the State, with deduction of reasonable reward to the Seizer or Seizers, and Discoverer or Discoverers thereof; and the goods found in such Lighter, Boat or Vessel so seized, shall be kept in the custody of the Officer of the Customs, till the same be claimed by the Owner or Owners thereof, unto whom the same shall be delivered upon due Entry, as in such case is hereby provided, if no fraud or practice be discovered in the Owner; but if it shall be found that the Owner of all or any part of the goods so taken aboard such Lighter, Boat or Vessel, is guilty of any fraudulent practice with him or them, which had charge of the goods found in such Lighter, Boat or Vessel, then all such goods, or the value thereof, as shall be discovered and proved to have been with knowledge of the Owner concealed contrary to this Article, shall be confiscate, and may be put to sale, or the value thereof be levied by distress, or in defect thereof, the offender to be committed to prison, there to remain till he pay or satisfie for the same.
No Cocquet, Bill of Entry, &c., to be suffered to pass by the Commissioners of the Customs, till the same be signed by the Commissioners of Excize.
XIII. That no Cocquet, Bill of Entry, Ballast Bill, Bill of Store, Transire, Victualling Bill, Port Cocquet, Certificate, Bill of Sufferance, or other Entry or Warrant whatsoever, for any Ship or Vessel, Victual or Provision, Goods or Merchandizes, going out or coming in, exported or imported, into any the Ports, Havens or Creeks of England or Wales, or into the Town or Port of Berwick, be suffered to pass by the Commissioners of the Customs for the time being, or their Deputies, or any other Under-Officer relating to the Customs, before such Cocquet, Bill of Entry, Ballast Bill, Bill of Store, Transire, Port Cocquet, Certificate, Bill of Sufferance, Victualling Bill, or other Entry or Warrant whatsoever respectively, be signed or subscribed by such Deputy or other Officer, as is or shall be appointed for that purpose by the Commissioners of Excize or their SubCommissioners, within their respective bounds and circuits, upon pain that every such Commissioner of the Customs, or other Officers relating to the Customs so offending, shall ipso facto lose his Office, and also forfeit the sum of fifty pounds to the Commonwealth, the said offence and forfeiture to be heard, adjudged and levied by the Committee of Parliament for Regulating the Excize, or such person and persons, and in such maner as are or shall be appointed by authority of Parliament: And the said Deputy or other Officer, as is or shall be appointed for that purpose by the Commissioners of Excise or their Sub-Commissioners as abovesaid, is hereby required to attend that Service, and to sign and subscribe such Cocquets, Bills of Entry, and other Warrants and Entries as abovesaid, upon the penalty to forfeit his Office or Place, and also the sum of fifty pounds to the Commonwealth; And all such Commissioners of the Customs, their Deputies and all other Officers of the Customs, in all Ports, Havens and Creeks of England and Wales, and of the Town of Berwick, are required from time to time to concur with the Commissioners of the Excise, their Sub-Commissioners, and the Deputies of both, in all things which they shall reasonably propound and desire of them for the advance of this service, and particularly shall provide and set out a convenient Seat for the Surveyor, or such Officer or Officers as shall be appointed by the Commissioners of the Excise, or their Sub-Commissioners, to attend in the Customhouse of any Port.
No Foreigner or unknown person to take up his goods till Excize be paid or secured.
XIV. That no persons living beyond the Seas, or Planters in the West-India's and Virginia, no unknown persons, or others, who have no certain habitation in the Town or Port where any entry of goods inwards shall be made, shall be permitted to take up his or their goods, or to receive any Warrant from the Commissioners of the Customs, or their Deputy Officers, in any Port, till either sufficient security by Bond be given for payment of the Excize, or that the Excize be fully paid upon the taking up thereof, upon pain of forfeiture of double the value of the goods proved to be taken up, to be levied by distress, and in defect thereof, the offender to be committed to Prison, there to remain till he pay the same; And no such persons as aforesaid shall enter any goods in any Custom-house, or with any Officer of the Customs, but in the name of the true Owner, nor shall make use of the name of any known Merchant, or Inhabitant in any Port to colour his goods, whether it be with or without consent of such known Merchant or Inhabitant, upon such forfeiture and penalty of Imprisonment as aforesaid. And in case any such persons as aforesaid shall not be able or shall refuse to give Bond, or to pay Excize upon Entry as aforesaid, then the Surveyer or Officer of the Customs and of the Excize, in every Port, and every of them, are hereby authorized and required to take up such person or persons goods, and after due notice taken in the presence of the Owner or such as he shall appoint, of the quantity and quality thereof, or if he refuse, in the presence of two good witnesses to house the same in fitting Warehouse or Warehouses, and there to keep the same till sufficient Bond be given, or Excize fully paid as aforesaid; and when the Owner shall come to clear his goods, besides the due satisfaction which he is to give for Warehouse-room and other charges, he shall pay full Excize according to the neat weight, true measure and just value respectively, according to the highest price such goods were sold for at any time within six days before, or as the Market then beareth, the Election whereof as shall be most for the advantage of the Commonwealth, is to be taken by the Officer or Receiver of the Excize and no such person as aforesaid who shall take up his goods upon Bond, if his Security be the Retailer of the same commodity he doth import, enter and take up as aforesaid, shall deliver the same Goods or any part thereof unto such person (although his Security) nor shall such person who is his Security, receive all or any part thereof without Ticket from the Office of Excize, certifying the due payment of the Excize of such goods, upon pain that both Receiver and Deliverer shall respectively forfeit double the value of such goods so delivered or received, and in defect thereof be respectively subject to imprisonment, there to remain till satisfaction be made for the same.
Shop-keeper or Retailer importing goods.; Forfeiture for corrupting Officers.
XV. That if any Shopkeeper or Retailer shall import any Commodities or Wares of his own Trade, and by him Retailed, he shall first make true Entry thereof, both for quantity and quality, and then be permitted to take up the same; But he shall not carry away any such goods before the same have been first viewed by two sworn Officers, or other persons well versed and experienced in such Commodities or Wares, one to be appointed by the Commissioners of the Customs or their Deputies, and the other by the Commissioners of the Excize or their Sub-Commissioners, who are to take perfect accompt both of Measure, and of the several species, sortment and kinde of any such Commodities, and the distinct denominations of all, and every parcel usually made and observed therein, and the full Excize shall be forthwith paid by such Shopkeeper or Retailer, according to the highest price the Commodity in its several species, sortment, and kinde as aforesaid, was last sold at within six Moneths before, or that else the same then beareth in the Market, the Election whereof as shall be most for the advantage of the Commonwealth, is to be taken by the Officer, or Receiver of the Excize. And if any Shop-keeper or Retailer either shall take up, or carry away his goods before such due entry and view by two sworn Officers, or other persons be made, and the Excize be fully paid as aforesaid, or shall enter his goods in any other persons name then his own, or if any other person shall enter, or take up any Goods for any Shop-keeper or Retailer, whereby the true intent of this Article may be judged to be eluded, such Shop-keeper, or Retailer, or other person whatsoever, shall respectively forfeit double the value of the said Goods found to be entered, taken up, or carried away contrary to the true meaning of this Article, to be levied respectively by distress upon the Goods and Estate of such Offender respectively, and in defect thereof every such Offender to be imprisoned till due satisfaction be made for such forfeiture; And if any Shop-keeper or Retailer, or other person whatsoever, that shall enter any Goods or Commodities at sight, or whose Goods shall be committed to the view, examination and report of any sworn Officers or other persons in behalf of the Customs or Excize, or of both, shall directly, or indirectly seek to corrupt any such sworn Officer or person, to the intent that he may favor him in his Report of the Goods by him to be viewed; Or if any sworn Officer or person shall suffer himself to be corrupted, or shall take any Reward, on sum of Money whatsoever, in the execution of his Trust, or shall wittingly and wilfully make any Report of the Goods committed to his view and examination whereby the Commonwealth may be prejudiced either in Customs or Excise, or both, the Shop-keeper or Retailer, and other person making such Entry, who shall be found to attempt, or make such undue practice with such sworn Officer or other person, shall be subject to all such forfeitures and penalties aforesaid respectively; And such sworn Officer or other person who shall be found to have so complyed, or taken any Reward or sum of Money, or to have wittingly and willingly made any Report to the prejudice of the Commonwealth, shall be ipso facts dismissed from his place, and further shall forfeit One hundred pounds to be levyed by distress, or in defect thereof be imprisoned till he satisfie the same; And when any Retailer or Shop-keeper hath entred, and cleared his Goods by him imported as aforesaid he is hereby enjoyned to carry the same to his own Shop directly, and shall not house the same or any part thereof, in any other Store-house, Shop, Cellar, or Ware-house, or other place whatsoever, without first acquainting the Commissioners of the Excise or their Sub-Commissioners therewith; and with the quantity and quality of such Goods he there lays up; nor again remove all, or any part thereof, except onely from his usual and known Shop, without a Ticket from the Office of the Excize under which he inhabiteth, upon like forfeitures for every such Offence and other penalties respectively as aforesaid.
For discovery of fraud.
And to the intent any fraud may be the better discovered after Entry made by any Importer whatsoever, It shall be lawful for the Commissioners of the Customs, and their Deputies in all Ports to appoint, and they shal appoint some Officer or Officers, to open, search and examine any Goods whereof short or undue Entry shall be suspected to have been made, which Officer and Officers, are hereby enjoyned upon application to him or them by any Officer of the Excize in any Port, to open and search any Goods, where the Officers of Excize shall have any just cause of suspition, and if any Goods upon such search shall be found fraudently and unduly entered, the same shall be forfeited to the Commonwealth, and be so adjudged in the Exchequer; but if no fraud be found upon such search, the goods shall be presently made up in due order and maner as they were before, at the charge of such Officer of the Customs or Excise, upon whose suspition the same were opened, and without any charge, or further delay, be delivered to the Importer who made entry thereof: And in case there shall be cause of suspition where any Entry is presented, signed with, and in the name of any known Merchant or Inhabitant, that it is not the act and hand, or by the consent of such Merchant or Inhabitant, it shall be lawful for the Surveyor or Officer for the Excize in any Port, to refuse such Entry, and prohibit the taking up of the goods offered to be entred, till he be satisfied that it is the hand, or by the consent of such known Merchant or Inhabitant.
XVI. That no Wharfinger, or keeper of any Wharf, Crane, or any Porter, or other Officer at the Custom-house do take up, or let down, or otherwise permit to be brought on, or shipped off his Wharf, any goods, or Merchandizes whatsoever, but in the presence of an Officer for the Customs, upon Penalty to forfeit five pounds for every such offence, to be levied by distress, or in defect thereof, such offender to be imprisoned till he pay the same.
Merchant or Importer.
XVII. That no Merchant or Importer whatsoever of any Excizable goods or Commodities shall land, or cause the same, or any part thereof to be landed upon the shore before due entry made with the Officer of Excize, in the Port where such goods are to be landed, upon pain of forfeiture of double the value of such goods and Merchandizes, or otherwise to be proceeded against, as herein, in such case is directed and appointed.
Bringing goods by land.
XVIII. That no Merchant or Importer of any forein goods whatsoever making first entry thereof in any Port-Town, and afterwards bringing the same by land-carriage to the City of London, or any other City, or place where such goods is or shall be delivered, be permitted to dispose of such goods from the Waggons or other Carriages, till first a Copy of the first Entry at such Port-town be delivered to the Officer or Officers of the Excize, to the end the duty of Excize may be paid and secured upon like Penalty as aforesaid.
Importer not to remove goods without a ticket.
XIX. That no Importer of any forein Commodity Excizable, or maker, grower, or first vender of any Inland Commodity, which is not to pay the Excize till sale, shall remove, romage, or carry the same or any part thereof, from any House, Cellar, Warehouse, or place where the same were once housed, or laid up, although such goods be not sold, without a Ticket or Officer of Excize appointed to that purpose, upon like penalties respectively, as if the same goods were sold; Nor shall any Importer after he hath entred his goods at the Custom-house, and is cleared thence, house, or dispose any of his goods in the house, Cellar, Warehouse, Storehouse, or Shop of any person whatsoever, who is Retayler of the same Commodity; Nor in any other Cellar, Warehouse, or Storehouse, except in his own house, or Cellars, and Warehouse thereof, without acquainting of the Office of Excize therewith, upon penalty of twenty pounds, to be levyed for every such offence by distress, and for want thereof to be lyable to imprisonment till he pay the same: Provided, That no Fee, or Reward be taken, or demanded of any such Importer or other, to any Officer who shall be appointed to attend any Removal or Romage.
Not to deliver goods after sale, without a ticket.
XX. That no Merchant or Importer of any forein Commodities Excizable after he hath entred and housed his goods, shall after sale of all, or any part thereof, deliver or cause the same to be delivered, without first receiving a Ticket, or Warrant from the Excize Office under which his habitation is, or goods lye; Nor any buyer or other person receive the same, upon pain of forfeiture of double the value of the said goods so delivered, or received, which forfeiture both Seller, Buyer, or Receiver shall be equally and fully lyable unto, and subject unto such other proceedings for want of distress, as herein is directed.
Seller to certify what goods he sells.; Bill of Sufferance.; Buyer to pay the Excize.
XXI. That every Merchant or Importer, who shall sell any Commodity whatsoever, shall under his own hand, or the hand of his servant whom he shall first authorize under his hand, to be filed in the Office of Excize to that purpose, and for whose act he shall be answerable, certifie in writing the quantity, weight and measure of his Goods sold, as near as he can, and therein fully mention the quality of the Goods distinguished by their several species and sortments, by which they are distinguishable and commonly called and known, and the price at which they are sold by the yard, Pound weight, Hundred weight, Pound value, or otherwise: And that until the said Merchant hath so certified he shall not deliver any Goods to any Buyer, nor be permitted any Sufferance bill, upon any pretence whatsoever, but if he shall make such due certificate in maner aforesaid, then if it shall be judged needful, he shall be allowed a Bill of Sufferance, to enable him to perfect the Weight or Measure of the Goods sold; which sufferance, shall not extend further then twenty eight days at most, before expiration whereof, the Merchant is to certifie the perfect Weight and Measure, and the buyer to pay and fully cleer the Excize therof, upon pain of forfeiture of double the value of the said goods first certified by the Merchant, to be levyed by Distress upon the goods of the Merchant or Seller, if he do not certifie as aforesaid, and of the Buyer, if he pay not the full Excise as aforesaid, and in default of Distress, the Buyer and Seller respectively to be imprisoned by the Commissioners or Sub-Commissioners as abovesaid; and where the Commissioners of Excize, or their Sub-Commissioners respectively, shall finde cause to suspect, that by this sufferance the Common-wealth may suffer in the payment of Excise, they shall have hereby power to appoint any Officer to attend the execution of the Bill of Sufferance, in whose presence the weight or measure of such goods first certified to be sold, shall be taken and made, and not otherwise, upon like penalties respectively, as in this Article before are provided.
Exchange of goods shall be accompted a Sale.
XXII. That a barter or exchange of any goods for another, shall to all intents and purposes be understood and accompted for a sale, and Excise be presently paid, and cleared for both Commodities, according to the highest price currant, if they be both lyable to pay Excise, or for such commodity as is lyable thereunto.
Commodities imported and exported.
XXIII. That for all Commodities exciseable, which are first imported, and after exported beyond the Seas, the Excise thereof being paid, and due proof thereof made by Oath of the party or witness, which Oath any Commissioner, or Sub-Commissioner, or any of their Deputies, by Commission from them, or the major part of them, shall have power to administer the same, shall be repayed, and the said Commissioners, their Sub-Commissioners, and their Deputies, have hereby power to repay the same accordingly.
Commodities imported for private use.; Commissioners once a year to call importers to accompt.
XXIV. That every person or persons who hath imported, or shall import any Commodities excizable and consume or spend the same in, or for his private use, or for any other purpose then to sell again, shall pay the several charges thereby set and imposed, as if he had sold the same Commodities, upon penalty of forfeiture or imprisonment respectively as aforesaid.
Power to search Cellars, Warehouses, &c.
XXV. That the Commissioners of the Excize, and their SubCommissioners, or the major part of them respectively, once in Twelve moneths at the furthest, or oftener, if they see cause, shall have power to call upon all and every the Importers of any Forein Commodities excizable, and to require of them and every of them, a particular accompt of all Goods or Merchandizes remaining in his hands at that time; and if any person shall refuse to give in such Accompt, or neglect to do the same for eight and twenty days after warning, such Importer shall be presently lyable to pay the full Excize for all Goods that shall be found to stand charged in the Excize-books on his Accompt, by his Entries at the Custom-house, which have not been otherwise cleared by Sales and Deliveries, for which Tickets have been given out of the Office of Excize, and accordingly adjudged, and warned to pay the same in within fourteen days at furthest, and in default thereof, Warrant of Distress shall be issued out against such Importer for double the value of all such Goods, as upon his Accompt of Entries shall be found remaining in his hands, or in default thereof, he shall be committed to prison, until he pay or satisfie for the same; but if such Importer shall upon demand, or within twenty eight days after, give in such Accompt as aforesaid, then after the said Commissioners or their Sub-Commissioners respectively, shall by return upon due search of an Officer or Officers, whom they are to appoint to that purpose, finde his remainder to agree with his Accompt, or that he shall otherwise give satisfaction upon oath or otherwise, whereby to reconcile the difference, the said Commissioners, or their Sub-Commissioners shall have power to adjust his Accompts to that day, and to receive Excise of him for so much onely as had not been formerly paid, without any further penalty, unless he do not forthwith pay such Excise as they shall judge due, and so proceed on in accompt with him for the Remainder found and agreed upon without demanding any Excise, till he sell or dispose thereof; And to the end the Commissioners of the Excize, and their Sub-Commissioners respectively, may be the better enabled to carry on their Accompts more clearly with the Merchant and Importer for the future, they are hereby authorized forthwith to appoint Officers to enter all Cellars, Warehouses, and Storehouses, Store-cellars, or other places belonging to any person whatsoever, where they shall have just cause of suspition, to search for all maner of forein imported commodities belonging to any Importer, or Wine-cooper, and to take an Accompt thereof, and of the names of the owners of the same, and of the several qualities of the goods, which search they shall have power to execute once in every six moneths, or twelve moneths, or oftner, as they shall see cause; and all persons who shall refuse to permit the Officer thereto especially authorized entrance as abovesaid, or to take such accompt, shall forfeit fifty pounds for every such refusal to be levyed by distress, or in default thereof the Refuser to be committed to Prison.
Allowance for Leakage of Wines and Oyls.
XXVI. That in clearing and making up all Accompts with the Merchant, or Importer of Wines and Oils, such Allowances for Leakage, waste, and other accidents, before sale and delivery of such Wines and Oils be made by the said Commissioners, and Sub-Commissioners, from time to time, as are just and reasonable.
Sworn Officers for tasting and seising decayed Wines and Tobacco.
XXVII. That the Commissioners of the Excize and their Sub-commissioners respectively, shall have power to appoint sworn Officers for the tasting of all decayed Wines, and viewing all Tobaccoes, which by sand, stones, dirt, or water be over weight, and upon return of such decayed Wines and Tobacco by the said sworn Officers, the said Commissioners, and their SubCommissioners have power to make such abatements and allowances for the same, as is just and reasonable; and if any practice or fraudulent dealing shall be discovered between any Taster and Merchant and Importer of the said Wines or Tobaccoes, or the buyers of such commodities, the Taster shall ipso facto lose and forfeit a years Salary, and the Merchant and Importer and the buyer, who shall be found guilty of such fraud, forfeit double the value of such Wines or Tobacco, to be all levied by distress, or in defect thereof, the party offending to be committed to prison till he pay the same, and they shall have power to continue all allowances of Tare, Tret, Cloft, and the like, as hath been usual.
Arrears of Excize recoverable
XXVIII. That all Arrears of Excize heretofore due by any Ordinance of Parliament from any person or persons, shall be still recoverable by vertue of this Act, and all powers herein given put in execution for gaining the same; Provided always, That no Excize be henceforth demanded, levied, or collected by any Officer or Collector of Excize for any Excize that did grow due by any person for any goods within any County, City, Town or place, during the time such County, City, Town or place were under the power of the Enemy.
Brewers, Distillers, &c., weekly to make true entry at the Office.
XXIX. That all common Brewers of Ale or Beer, Distillers of Aqua vitæ, or Strong-waters, all smelters of Lead, Tinners and blowers of Tin, and all other Makers, Growers and Ingrossers of any In-land commodity charged with the Excize, who are liable to pay the Excize as soon as the commodity is fit for sale, shall weekly make true entry at the Office of Excize, under which they live, of all Beer and Ale, Strong-waters, Lead and Tin, and other commodities Excizable which they Brewed or made in that week respectively, and pay and clear the Excize thereof forthwith, upon pain of forfeiture of twenty pounds for every week they or any of them shall neglect to make such entry, and further to forfeit double the value of all Beer, or Ale, Strong-waters, Lead, Tin, or any other commodities they shall sell and deliver, or dispose of, before such entry and payment of Excize, to be levyed by distress, or in default thereof, the party offending to be imprisoned as hereafter is appointed.
The penalty of Brewers not conforming.
XXX. That in case any common Brewer of Ale or Beer, after he is proceeded against, according as hereby is directed, either by distress, or in default thereof by imprisonment, or shall not conform to, and satisfie the sentence passed against him, for breach of this Act, on his part, within twenty days after such distress or imprisonment, upon certificate of such obstinacy and non-performance from the Commissioners of Excize, to the Committee of Parliament for regulating the Excize, or such as shall be appointed thereunto by authority of Parliament, such Committee and persons as is abovesaid, shall have power to issue out warrants to any their officers, whereby they shall be authorized to enter the dwelling-house, out-houses and Brew-house of every such person, and in case of resistance or refusal, to break open all doors and locks, and to take up all Coppers and other vessels therein, and to carry the same, together with all goods which shall be found in the said house or out-houses or Brew-house belonging to such Brewer, after Appraisement, unto the Office of Excize under which such Brewer dwelleth, and there to make sale thereof to any person or persons; which sale shall be good and warranted in Law, and such proceed thereof as shall be due upon the Sentence of forfeiture, shall be put to accompt for the benefit of the Commonwealth, deducting onely all charges and Rewards which shall be expended and given in, and for the execution of the said Warrant: and whatever shall arise out of the sale of the said Goods distrained, more then is due upon the said Sentence, and reasonably expended and given in, and for execution thereof, to render the same to the said Brewer, who shall be then presently released from Imprisonment, but shall be for ever after disabled and made uncapable of exercising the Trade of Common Brewing, untill he shall pay the sum of one hundred pounds to the Commissioners of Excise, or their Deputies or Officers, to the use of the State.
Commissioners to constitute Gagers.
XXXI. That the common Brewer may be the better accompted withal, the Commissioners of Excise, and their Sub-Commissioners in their respective Circuits, shall hereby have power to constitute under their hands and Seals, such and so many Gager or Gagers as they shall finde needful; which Gager or Gagers, and every of them, shall at all times be permitted to enter the Brew-house, and all other out-houses belonging to any Brewer, and to Gage all Coppers, Fats, and Vessels in the same; and to take Accompt of all Beer and Ale from time to time brewed. And in case any Brewer shall deny any such Gager or Gagers to enter his Brew-house, or other out-houses, or to Gage, or take account of his Brewing Vessels, and Beer and Ale, as aforesaid, such Brewer shall be presently forbidden to carry or deliver out any Beer or Ale: And if yet he shall carry or deliver out any Beer or Ale, he shall, besides the forfeiture of double the value of such Beer and Ale, ipso facto forfeit fifty pounds more, to be leavied by Distress; or in defect thereof, such Brewer to be further proceeded against by Imprisonment, as aforesaid.
No Vintner, Innkeeper, &c., to brew his own Beer or ale, without first giving security for true payment of the Excise.
XXXII. That no Vintner, Inn-keeper, Victualler, Ale-housekeeper, or other person whatsoever, that retails or sels Beer or Ale, shall brew his own Beer or Ale, unless such Vintner, Innkeeper, Victualler, Ale-house-keeper, or other person do first give sufficient Security to the Commissioners or Sub-Commissioners of Excize, within whose Jurisdiction and Limit such Vintner, Inn-keeper, Victualler, Ale-house-keeper, and other persons as aforesaid, do dwell and inhabit, for the true payment of Excize of all such Beer and Ale as shall be by him or them Brewed, at such time, and in such maner as by the said Commissioners or Sub-Commissioners, or any of them, shall be limited and appointed: And without such Security first given as abovesaid, all such Vintners, Inn-keepers, Victuallers, Ale-house-keepers, or other persons as above said, shall take all such Beer and Ale as they shall sell or utter, of some common Brewer of Ale or Beer, upon penalty that all such Vintners, Inn-keepers, Victuallers, Ale-house-keepers, and other persons as abovesaid, upon due proof thereof made by oath of two or more witnesses, or other sufficient evidence, before any Justice of the Peace within any County, City, or Town Corporate, where such Vintner, Innkeeper, Victualler, Ale-house-keeper, or other person as abovesaid, do reside and dwell: every such Vintner, Inn-keeper, Victualler, Ale-house-keeper, or other person as abovesaid, shall forfeit for every such Offence the sum of forty shillings, to be levyed by Distress and Sale of the Offenders goods, rendering to the party the over-plus (if any be:) And if after conviction as abovesaid, the said persons shall offend the second time, then for the said second offence to forfeit the sum of three pounds, to be levyed as abovesaid And in case the said person shall afterwards commit the like offence, then such person and persons so offending, shall be disenabled to keep any Inn, Tavern, Ale-house or Victualling-house during his life, and shall be committed to some common Gaol, there to remain till he give sufficient Security never to offend the like again; and to be further punished as an unlicensed Ale-house-keeper. And all Justices of Peace in the respective Counties, and all Maiors and other Head-Officers and Justices of the Peace in all Cities and Towns Corporate, have power, and are hereby authorized and required to put this Clause and Article in execution, and the said Penalties and Forfeitures to cause to be paid to the Sub-Commissioners of Excize in whose Jurisdiction such Offender doth reside or inhabit.
All Vintners, Inn-keepers, &c. shall pay the Excize to the Brewers.
XXXIII. That all Vintners, Inn-keepers, Victuallers, Alehouse-keepers, and every other person, who have, or shall have any License to sell Beer and Ale, shall upon Receipt of their Beer and Ale from the common Brewer, pay the Excize due thereupon to the said Brewer or his Assigne, upon pain to be ipso facto disenabled to sell any Beer or Ale for three years after such offence.
Allowance to Brewers for filling and Leakage.
XXXIV. That the common Brewers of Ale and Beer shall have such allowance for filling and Leakage upon every score, as shall be adjudged fitting and necessary by the Commissioners of Excize, and to be approved of by the Committee of Parliament for the Excize, or such as the Parliament shall appoint.
House-keepers that brew their own Beer or Ale shall pay Excise.; This Article is repealed 28 Martii 1650, vide 17 Dec. 1651.; Assessors.; House-keepers how to be rated.; Penalty of Justices and other Officers refusing to act.; Fine and Imprisonment.; Headborough and petty Constable.; Cities or Towns Corporate.; Encouragement to Constables, &c.; Two pence the pound allowed.; Clerks' allowance.; Vide 17 Decemb. 1651
XXXV. That all House-keepers, such as shall and will brew their own Beer or Ale, and do not sell or retail the same, shall duly pay the duty of Excize, in such maner as is hereafter directed; (viz.) Upon application or request of any the Sub-Commissioners of Excize, to any one or more Justices of the Peace of any Hundred, Wapentake or Division in every County respectively, or for want thereof, to any one or more Justices of the Peace inhabiting near thereunto, such Justice or Justices of the Peace are hereby authorized and required to nominate and appoint such and so many persons as they shall think fitting, to be Assessors within every Hundred or Parish; which said persons shall have power to judge, rate and set down what they shall think fit and reasonable for every such Housholder (as abovesaid) within that Hundred or Parish, to pay by way of a certain weekly rate, for the consumption of his whole Family in Beer and Ale, unto whose consideration it is left to judge what every such Family doth or shall spend weekly by the Barrel, of strong or small Beer and Ale, and to assess and tax, according to the proportion of Excise set upon Beer and Ale, every Family accordingly: which Rates and several Assessments, with the name and quality of the Master or Mistress of every such Family, and the number of the persons within the same, and the place of every ones dwelling, and the sum of money at which every Housholder is rated to pay weekly, shall be distinctly set down in writing, and signed by the said Assessors; and that the Justice or Justices of Peace or any one of them, are hereby authorized and enjoyned, within six days after request or application to him or them by the Sub-Commissioners as abovesaid, by writing under their hand and seal, to authorize and appoint such fit and able persons inhabiting within their respective Precincts and Divisions, as they shall think fit to be Assessors, for the Adjudging, Rating, Taxing and Assessing of the said Assessments for Excise of Beer and Ale as aforesaid; And that the said Assessors shall and may within six days after receipt of the said writing from the said Justice or Justices of the Peace, assemble and meet together, and shall Adjudge, Asses, Rate and Tax as abovesaid, all and every the Inhabitants and Housekeepers within the limits or precinct to them allotted as aforesaid, according to the number of and in their Families as aforesaid, and return the same Assessment in writing under their hands to the Justice or Justices from whom they received their Warrant and Authority; And that the said Justice or Justices do and shall within four days after receipt of the Roll or Assessment from the same Assessors, transmit and send the same signed with his and their hands and seals, unto the SubCommissioners of Excise for that Division: And that in case the said Sub-Commissioners or any one of them, do finde any neglect, omission or partiality, or other just cause of exception, in or to the said Assessment; or if any person Assessed have cause of complaint, that then the said Sub-Commissioner or Sub-Commissioners, or the party or parties greived, shall within fourteen days after the making of the said Assessment, make their complaint to the said Justice or Justices who signed and sealed the said Roll or Assessment, who have hereby power given unto them or any one of them, to send for Parties and Witnesses, and to adjudge the same, as to him or them shall seem just and reasonable; And that the Sub-Commissioners of Excise after receipt of the respective Rolls or Assessment, or such part thereof as shall be agreed upon as abovesaid, from the said Justice or Justices as aforesaid, shall cause the same forthwith to be fairly ingrossed in writing, and shall send one Duplicate thereof subscribed with their hands to the Commissioners of Excise in London, another Duplicate thereof shall deliver or cause to be delivered so subscribed, to the Auditor or Auditors of Excise, and a third Duplicate thereof subscribed as abovesaid, shall deliver to the High Constables of the Hundreds or Wapentakes respectively: And in case any the Justices of the Peace, Majors or other Officers of or in the respective Counties, Cities or Towns Corporate, shall refuse or wilfully neglect to put this Act in execution, or if the Assessors shall refuse or wilfully neglect to make such Assessment as abovesaid, That then in all and every such cases the Sub-Commissioners of Excise of that Limit, Division and Jurisdiction, City, County, Hundred, Town and Parish respectively, shall and may, and are hereby authorized to call unto their aid and assistance any two or more of the Commissioners for the Monethly Assessments next adjoyning to such Division, City, Town or Parish, or in their default, any other person or persons that inhabit within that County, City, Hundred, Town, Hamlet or Parish, or near adjoyning thereunto, and with the consent of such person or persons, or any two or more of them, to appoint Assessors, or by themselves to make Assessments according to the Rules and Directions abovesaid; which said Assessments are also to be made in writing, and to be engrossed in Parchment signed, and Duplicates thereof to be sent and transmitted to the said Auditor or Auditors, and to the High Constables and Petty Constables respectively, as also to the Chief Commissioners of Excise in London, as abovesaid: And in case any Justice of the Peace, or any Assessor or Collector appointed in and by authority of this present Act, shall refuse or wilfully neglect to put this Act in execution, and information thereof be given to the Committee of Parliament for regulating the Excise, or such other persons as shall be thereunto appointed by Parliament, That then the said Committee or such persons as shall be so appointed by Parliament, shall by themselves or such as they shall appoint, cause the same to be examined by Oath of Witnesses, which they or such as they shall appoint, are hereby authorized to administer to all persons brought before them, other then to the parties themselves so accused; and shall have hereby full power and authority upon due proof before them of such refusal or wilful neglect, to imprison and fine all such Justices of the Peace according to the quality of their respective offences, not exceeding the sum of One hundred pounds; and to imprison and fine all such Assessors or Collectors, according to the quality of their offences, not exceeding Twenty pounds, the said fines to be levied by distress and sale of the goods of the person or persons so offending, rendring the overplus to the persons respectively; And the Sub-Commissioners of the Excise shall in writing by them signed, send a Particular taken out of the said Roll, unto every Head borough and petty Constable, Tythingman and Borsholder of such Hundred, Wapentake or Division, directing every one what sums of money they are to receive, and how, when, and of whom, within any Parish or Division belonging to them respectively: And every Headborough and petty Constable, Tythingman and Borsholder shall weekly demand and receive of all persons mentioned in his Roll, the several sums of money on them assessed, and at every moneths end pay so much as he hath received, unto the High Constable under whom he is, who upon the Roll in his hands shall take notice from whom, and how much he is paid: And every High Constable is within fourteen days before the end of every Quarter, enjoyned and required to make payment of all such moneys by him received from any Headborough, petty Constable, Tythingman or Borsholder of his Division, unto any one of the Sub-Commissioners of the Excise, at one certain place to be by them appointed within his Division, and there together, with the said Sub-Commissioners, to examine by the Roll, who hath paid his Assessment, and who not: And every person or persons which shall at the Quarter-day, after two several demands at his dwelling-house, be returned not to have paid his weekly Assessment as aforesaid, or to be behinde all or any part thereof, shall be lyable upon Oath made of the demand thereof two several times as aforesaid, to forfeit treble the value of the money due by such person as refuse or neglect to pay the same, which is or shall be unpaid or in arrear, to be all levied by distress upon every such person or persons goods, or for want thereof, the party offending to be committed to prison, there to remain till the said penalty of treble the value, and his Arrears of Excise be fully paid or satisfied; Upon which return from the High Constable, the SubCommissioners of Excise are to levy the said Arrears and Penalties by distress and sale of the goods of the persons so in Arrear respectively; and in all Cities or Towns Corporate, other then in the Cities of London and Westminster, and lines of Communication, and weekly Bills of Mortality, where any private House-keeper doth brew his own Ale or Beer, the Mayors, Bayliffs, Justices of the Peace or other chief Officers, or any two or more of them, and all Constables and other Officers shall have the like power as the Justices of the Peace, and Officers within the several Counties as is abovesaid, and they are to observe the like Rule as in the said County, both in relation to the Assessing and Rating of every Family, and to the Collection thereof by the Constable and Headborough of every Parish or every Parish or Division therein. And for the encouragement of every HighConstable of the Hundred, as also of every Headborough or Constable within any City or Town Corporate, and of every Headborough or petty Constable, Tythingman or Borsholder within any Parish or Division, to contribute his pains chearfully to this work, every High-Constable of every Hundred, and every Headborough or Constable in any City or Town Corporate, shall have paid unto them and every of them, Two pence for every Twenty shillings, and so pro rato, which they or any of them shall bring and pay in to the Sub-Commissioners of the Excise of the respective Limits and Precincts, and every Headborough or petty Constable, Tythingman and Borsholder, Two pence for every Twenty shillings, and so pro rato, which they or any of them shall bring and pay in to any High Constable; and the Clerks for making, writing and engrossing the Assessments, to have Two pence in every Twenty shillings, which said Two pence is to be distributed by the Justices of the Peace of that Division. Provided always, That no person taking Alms or Collection, shall be included within this Assessment, for any Ale or Beer that is or shall be brewed in their own houses, and consumed by themselves and Families within their own houses; but then such person is by no means to be permitted to sell or retail any Ale or Beer, upon pain to lose his Alms, and to be lyable to such restrictions as are before provided for such as keep any Unlicensed Tiplinghouses.
Makers or first venders not to sell or remove their goods without Ticket
XXXVI. That no persons (except Common Brewers and Smelters of Load or Tinners) or Blowers of Tin as aforesaid, who are the Makers, or the first Venders or Disposers of any Inland Commodity or Manufacture lyable to pay Excize, shall sell and deliver, convey, remove or dispose of any their Commodities or Manufactures without Ticket from the Office of Excize under which they are, upon forfeiture of double the value of all such Commodities and Manufactures, and further Process against every such Offender as aforesaid.
Lead and Tin to be sealed.
XXXVII. That all Lead and Tin before it be removed by the Smelter from the Smelting-House, or the Tinner from the Blowing-house, shall upon payment of the Excise, be sealed by an Officer of the Excise; which said Seal the Commissioners of Excise for the time being, are hereby authorized from time to time to appoint, or cause to be made, or altered as they shall see cause; and what quantity soever of such Lead or Tin that hath not paid Excise, shall be found undiscovered, not to be sealed as abovesaid, by such Officer as abovesaid, all such Lead and Tin shall be ipso facto forfeited and presently put to sale, and the proceed thereof to be paid to the Commissioners of Excise, or their Officers, for the use of the Commonwealth.
Commissioners to examine witnesses upon oath.
XXXVIII. That the chief Commissioners of the Excise, and their Sub-commissioners, or the major part of them respectively, shall have power and authority upon complaint or just cause of suspition, to call before them any person or persons whom they shall think fit, to inform and testifie touching any the premises, and to examine any person (other then the party himself) upon oath, for the better discovery of any fraud or guile, contrary to the true meaning of this Act, or any thing therein contained; which Oath the Commissioners, or their Sub-Commissioners, or the major part of them respectively, shall hereby have power to administer, and the testimony of one credible Witness may be sufficient in that behalf. Provided, that such Witnesses (if the party accused desire it) shall testifie the same upon oath, in the presence of the party accused, who shall have liberty to produce witness, and make his Defence to that Complaint. And in case any person or persons duly warned to give in testimony, as aforesaid, shall wilfully neglect or refuse to appear, or else appearing, shall refuse to take such oath for discovery of his knowledge concerning the matter in question, such person, other then the party accused, shall for every time so offending, forfeit five pounds, to be levied by distress and sale of his or their goods by the Commissioners, or their Sub-commissioners as abovesaid; and if no distress can be had, such persons shall and may be committed to prison by the Commissioners or Sub-commissioners as abovesaid, until he or they submit unto such Oath, and thereupon give testimony on the behalf of the Commonwealth. And the said Commissioners of Excise, their Sub-Commissioners, or the major part of them respectively, shall have power to summon or call before them any person or persons whom they shall think fitting; and in case he or they do wilfully neglect, or refuse to appear, the Commissioners of Excise, or their Sub-Commissioners, or the major part of them respectively, shall hereby be authorized to proceed to examination, and hearing of witness upon the Information, and to give Sentence, and issue out Warrant of distress accordingly; or in defect thereof, to grant out Warrant for such persons Imprisonment, as if he had been present, and defended himself against the said Information.
Commissioners to hear and determine all offences and breaches of this Act.; Distress.; Commitment.; Penalty for Gaolers.
XXXIX. That the Commissioners and the Sub-Commissioners of Excise, or the major part of them in their respective Divisions, are hereby authorized and required to hear and determine all offences and breaches of any Clause or Article in this Act mentioned, other then such as are otherwise by this Act appointed; which said Commissioners and Sub-Commissioners are hereby authorized upon any notice, Complaint or Information, to proceed to examination of the Matter of Fact; and such breach or offence being proved by the voluntary confession of the Partie, or by the Oath of one or more credible witnesses, which Oath they, or any of them have hereby power to administer, the said Commissioners, or their Sub-Commissioners, or the major part of them, are hereby authorized to give judgement and sentence accordingly, as in, and by this Act is directed; and to issue distress under the hands of them, or the major part of them for levying of any forfeiture, fine or penalty inflicted or imposed by this Act, and to make sale of all goods so distrained (if they shall not be redeemed within fourteen days) rendering to the Offender the overplus, if there be any, and for want of sufficient distress, by Warrant under the hands of them, or the major part of them, to commit such offender to prison, who shall there remain till he be released by the said Commissioners, or their Sub-Commissioners who committed such offender, or by sufficient Warrant from the Committee of Parliament for regulating the Excise, or such other persons as shall be thereunto appointed by Authority of Parliament; And all Gaolers or keepers of any Prison are hereby authorized and required to receive and keep in safe custody all such persons as by warrant of the Commissioners of the Excise, or their Sub-Commissioners, shall from time to time be committed unto their several Gaols or Prisons, as they and every of them will answer the contrary at their perils; for which Prisoners so committed, all Sheriffs respectively shall be responsible. And it is further provided, That if any Sheriff, Gaoler, or other Officer, shall refuse to receive such persons, or shall permit or suffer any person or persons to him or them committed as abovesaid, to escape out of his custody, or permit him or them to go forth out of prison, without warrant or order in writing from him or them that committed such person, every Sheriff, Gaoler, or other Officer, shall forfeit double the value of every sum of money for which such person was, or shall be committed to him as abovesaid.
Commissioners to punish all Under-Officers.
XL. That the Chief Commissioners or the major part of them shall have power to punish all Officers, or other persons belonging to the said Offices, which shall be wilfully negligent, remiss, or refractory in the said service, by fine, not exceeding the double value of their yearly wages, the same to be levied, and imployed in such maner as aforesaid.
How Fines shall be disposed.
XLI. That of all fines and forfeitures mentioned in this Act, all necessary charges for recovery thereof being first deducted, the one moyety shall be imployed towards the maintenance of Widows, and Soldiers, and paid unto William Greenhill, John Pocock, John Randall and Richard Hutchinson, or other Treasurers appointed, or to be appointed by Parliament for that purpose, or any two of them: and the other moyety to the discoverers, or persons that shall give information of, and prove any breach of any Article in this Act; And the receipt of any two of the said Treasurers, and of the discoverer or discoverers, shall be the Commissioners of Excise their sufficient discharge for the payment of the said respective Moyeties.
Suppression of Rlots or Tumults.
XLII. That in the due, vigorous and effectual execution of this Act, if any Tumults, Riots, or other opposition shall be hereafter attempted, or acted against the Commissioners of the Excise, their Sub-Commissioners, Collectors, Officers, or others in their aid and assistance; All Sheriffs, Justices of the Peace, Mayors, Bayliffs, Constables, Headboroughs, and all other Officers of the Commonwealth in their several Counties, Liberties and Jurisdictions, being thereunto desired by any of the said Commissioners of Excise, or Sub-Commissioners, or other Officers of Excise, are hereby strictly enjoyned to be aiding and assisting in the due execution of this Act, and all things therein contained, and in suppressing of all Tumults and Riots raised in opposition thereunto; and of punishing all such Offenders, according to Law, as they and every of them will answer the contrary at their utmost peril; And the General of the whole Forces of this Commonwealth for the time being, is hereby desired to Order and enjoyn all Colonels, Captains, Officers and Soldiers under his command, upon application made unto them, or any of them, speedily to suppress such Tumults, Riots or unlawful Assemblies, and to apprehend all such Riotters and Tumultuous persons, that they may be proceeded against according to Law.
All sales made by the Commissioners good in Law.
XLIII. That all sales which shall be made by the Commissioners of the Excise, or their Sub-Commissioners respectively, of any goods seized or distrained in pursuance of this Act, shall be good in Law to all person and persons buying the same.
Indempnity to all aiders &c.
XLIV. That as well the Commissioners of the Excise, their Sub-Commissioners and Under-Officers respectively, as all other persons whatsoever, who shall be aiding and assisting to them, or any of them in the execution of this Act, or any thing therein contained, shall be defended and saved harmless and indempnified by authority of Parliament: And in case any person or persons whatsoever shall be sued, indicted, prosecuted or molested for any act or acts, thing or things done in pursuance of any former Ordinance of Parliament touching Excise, or that shall be done in pursuance of this Act, in every such Action, Suit, Indictment, Information, or Prosecution wherein or whereby they are or shall be so sued, indicted, prosecuted or molested as aforesaid, it shall be lawful to and for all such persons, their heirs, executors and administrators to plead the general Issue, and to give any former Ordinance of Parliament, or this Act for Excise in evidence, in any the Courts of Justice of this Commonwealth, or other Courts; And the Judges of all the said Courts, and all Jurors are hereby required and enjoyned to allow and admit of the same accordingly; And the Committee of Indempnity upon complaint made to them, shall give relief as in other the like cases they are directed and authorized.
All Creditors upon the Excise may assigne their moneys lent.
XLV. That for the better continuance and advancing the credit of the Excise, and for the encouragement of such persons as shall lend any moneys upon the security of the same, All such persons as have already, or any time hereafter shall have any Grant or appointment unto them of any sum or sums of money to be received upon the Excise; And likewise all such person or persons as already have advanced and lent, or hereafter shall advance or lend any sum or sums of money upon the credit and security of the said Excise, by vertue of any Ordinance or Act of Parliament passed, or to be passed for their payment, or re-imbursement of the same, shall and have hereby granted unto them power and authority, and are hereby accordingly authorized to assign and transfer the said Moneys unto them granted or appointed, or by them lent, or any part thereof with interest, where interest is already, or shall be granted unto any other person or persons whatsoever; And the Commissioners of the Excise for the time being, or such other persons as shall be imployed by Authority of Parliament, to manage the receipts of the Excise, are hereby Authorized to make payment of the same accordingly. And the Auditor is hereby required and authorized to allow the same upon Account; Provided that such person or persons, at the time of such Assignment, or within twenty days after, make entry of the said Assignment with the said Commissioners or other persons so to be imployed for the time being, and with the Comptroller of the said Excise, who are hereby required and authorized to take notice of the same accordingly. Provided also, that nothing in this Act, or in this Article shall be prejudicial to the late Act of Parliament, or to the late Votes or Orders of Parliament, by which several Sums of moneys formerly assigned upon the Receipt of the Excise, are discharged from the said Receipts of Excise, or transmitted upon the sales of Deans and Chapters lands, the lands of the late King, or otherwise.
No Governor nor Commander to seize upon any Excise moneys.
XLVI. That no Governors or Commanders of any Town, Castles, Forts or Armies under the service of the Parliament, or any other Officer, or Soldier shall seise upon any the Receipts of the Excise or protect any person or persons from payment of the Excise, upon any occasion or pretext whatsoever; And if any Commander, Officer, or other Soldier shall forcibly take and detain any the Receipts of the Excise, or protect any person from paying therof, or encourage any person not to pay the same, after due proof of any such offence before the Lord General or Council of War, or such person or persons as the Lord General shall by his Commission under his hand and seal, nominate and direct, every such Commander, Officer, or Soldier shall be ipso facto cashiered, and all his Arrears forfeited to the Commonwealth, and suffer such other punishment as the said Lord General, Council of War, or other persons authorized as abovesaid, shall adjudge and think fitting.