Acts and Ordinances of the Interregnum, 1642-1660. Originally published by His Majesty's Stationery Office, London, 1911.
This free content was digitised by double rekeying. All rights reserved.
Forasmuch as the Lords and Commons Assembled in Parliament, have taken notice of the Rates, Customes, and Excise laid and imposed on Tobacco of all sorts, to be greater and higher than it will now well bear, in regard of the disturbance of Trade in Forraign parts, and present distractions of this Kingdome: For the regulating whereof, and for the encouragement and ease as well of the Importer, as Ingrosser and Seller of Tobacco.
It is Ordained by the said Lords and Commons, That all Tobaccoes of the English Plantations imported or remaining in the hands of the Merchant or Importer, or the Ingrosser or Buyer thereof, shall be liable to such Rates for the Excise, and such Rules observed for the same, as are set downe and prescribed in a late Ordinance of the 23 December, 1643. And for all Spanish Tobacco not of the English Plantation, imported and remaining in the hands of any Merchant or Importer, or the Ingrosser or Buyer thereof, at the day of the date of this Ordinance, there shall be paid only sixpence for every pound Excise for the same. Provided alwayes, that no person shall have any benefit of this moderation, but only such as shall within fourteen dayes after the publication of this Ordinance, make his personal appearance at such Office of Excise under which his dwellingplace shall be, and there deliver in a true particular account of all such Spanish Tobaccoes not of the English Plantations, as were remaining in his hands at the Date of this Ordinance, and for which the Excise hath not been paid as aforesaid, and shall presently, according to the respective rate of Six-pence upon a Pound weight, pay and cleare the said duty of Excise, for all such Tobacco as he had at or before the day of the date hereof remaining in his hands, but be proceeded against without favour or pardon according to the said former Ordinance of Excise of the Eleventh of September last.
And it is further ordained by the said Lords and Commons, that for all Tobaccoes which have not before this Ordinance paid the Customs and Excise, or shall from the day of the date hereof be imported by any Merchant or others into the Kingdome of England, Dominion of Wales, and Port and Town of Berwick, the Importer or Ingrosser thereof shall pay Customs and Excise for the same, as followeth:—viz. For all Spanish and other Tobacco, not of the English Plantation, the Importer shall pay six-pence for every pound weight for Custome, and the Ingrosser or first buyer one shilling Excise for the same. And for all Tobaccoes of the English Plantations, which shall be imported as aforesaid, the Importer shall pay one penny per pound Custome, and the Ingrosser or first Buyer, two pence per pound for Excise of the same, which respective sums of one shilling, and two pence, are to be paid by the Ingrosser or Buyer upon sale thereof, as is prescribed in the said Ordinance of the Eleventh September last.
And lastly, it is Ordered and Ordained by the said Lords and Commons, that no part of the Customes or Subsidie paid by the Merchants or other, at the time of the importation of his Tobacco, as is expressed in the Second Article in the Book of Rates, shall be allowed by the Commissioners of the Customes, or other Officer or Officers of the severall Custom-Houses to any Merchant or others upon the exportation of any Tobaccoes; Any Order or Ordinance heretofore made to the contrary in anywise notwithstanding. Provided that this Ordinance shall continue in force for the space of one whole year, from the day of the date of this Ordinance and no longer.