Acts and Ordinances of the Interregnum, 1642-1660. Originally published by His Majesty's Stationery Office, London, 1911.
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Forasmuch as the Lords and Commons assembled in Parliament have taken notice, That the rate of fourpence lately imposed by Ordinance of the eleventh of September last, upon every pound of Tobacco of the English Plantations by way of Excise, hath something intermitted Trade in that Commoditie.
Tobaccoes on hand before 11 Sept. last to pay only 1d. per pound. Tobaccoes imported since 11 Sept and remaining on hand to pay 2d per pound.; Tobacco to be imported from date of this Ord. to pay according to former Orrd. of 11 Sept. who to have benefit of reduction.; No abatement where Excise already paid.
Be it therefore Ordained by the said Lords and Commons in Parliament assembled, and by authoritie of the same for the encouragement and ease as well of the Importer and Ingrosser and Seller of such Tobaccoes; that all Tobaccoes of the English Plantations imported, and remaining on the hands of the Merchant or Importer, or the Ingrosser and Seller thereof, before the eleventh of September last past, shall pay only one penny upon every pound: And all such Tobaccoes imported since the eleventh of September last, and remaining on the hands, either of the Merchant Importer Ingrosser or Seller thereof at the day of the date of this Ordinance, shall be liable to and pay twopence upon every pound: and for all such Tobacco of the English Plantations, as shall hereafter from the day of the date hereof be imported into the Kingdom of England, Dominion of Wales, and Port and Towne of Berwick, shall pay after the rate of four pence on every pound, according to the former Ordinance dated the eleventh of September last, the respective sums of one penny, two pence, and four pence upon every pound, to be paid by the Ingrosser or Seller upon sale thereof, as is herein prescribed; Provided alwaies, that no person shall have any bene fit of the aforesaid Moderation to one penny and two pence upon every pound of Tobacco respectively before mentioned, but such onely as shall within fourteen days after the publication of this Ordinance make his personall appearance at such Office of Excise under which his dwelling place shall be, and there deliver in upon Oath a true and just particular of all Tobacco by him sold since the 11 of September last, upon the time he shall make his apperance; As also at the same time declare upon Oath, and deliver in a like true particular of all Tobaccoes either remaining upon his hands before the 11 of September, as of such Tobaccoes as have been by him imported or bought, and are remaining upon his hands at the time of his appearance; and shall presently, according to the respective Rates of one penny, and two pence, pay and clear the Duty of Excise as well for all Tobacco by him sold since the 11. of September last, as for all Tobacco by him imported, and remaining at that time upon his hands as aforesaid, but be proceeded against without favour or pardon, according to the former Ordinance of the 11. September last. Provided also that no abatement or Allowance shall be made, upon pretence of this Ordinance for any Tobaccoes which have already paid Excise, according to the said Ordinance of 11. September last, before the date hereof.