James the Second, 1685: An Act for Granting His Majestie an Imposition upon all Wines and Vineger Imported... [Chapter III. Rot. Parl. nu. 3.]

For Repairs of the Navy, &c.

Imposition of £8. per Ton on French Wine and Vinegar, and £12. per Ton on Spanish Wine.

Most Gracious Soveraigne
Wee Your Majestyes most Dutifull and Loyall Subjects the Commons Assembled in Parlyament, towards a Supply for Repaires of the Navy and providing Stores for the Navy and Ordnance and other your Majestyes weighty and important Occasions, and with an humble and Thankfull Acknowledgement of Your Majestyes Favourable and Tender Reguard of Us Your Commons, have Chearfully and Unanimously given and granted unto Your Majestie an Aid and Assistance to be Raised and Levyed upon all Wines and Vineger to be imported into this Your Majestyes. Kingdome according to such Rates and dureing such Time and in such manner and forme as herein after followeth; And Wee doe humbly beseech Your Majestie that it may bee enacted, And bee it enacted by the Kings most Excellent Majestie by and with the Advice and Consent of the Lords Spirituall and Temporall and Commons in this present Parlyament assembled and by the Authoritie of the same, That for all French Wines Spanish Wines or other Wines whatsoever as alsoe for all Vineger which at any Time after the Fower and twentyeth Day of June in the Yeare of Our Lord One thousand six hundred eighty five and before the Foure and twentyeth Day of June in the Yeare of Our Lord One thousand six hundred ninety three shall bee Imported into England or Wales or the Towne or Port of Berwicke upon Tweede there shall be duely Answered and Paid to His Majestie the further Rates and Dutyes hereafter mentioned (that is to say) For every Tun of French Wine and of Vineger which shall bee Imported within the Time aforesaid the Summe of Eight Pounds by the Tun and soe after that Rate for any greater or lesser Quantity And alsoe for every Tun of Spanish Wines or of any other Wines which shall be Imported within the Time aforesaid the Summe of Twelve Pounds by the Tun and soe after that Rate for any greater or lesser Quantity.

II. Importer to pay Duties before landing, or to be bound for Payment at Three equal Payments.

Sureties for Duties taken at Discretion of Commissioners.

And for the better and more sure Collecting and Receiving of all and singular the Dutyes hereby Imposed Bee it further Enacted by the Authoritie aforesaid That if any Person or Persons within the Time aforesaid shall Import or cause to bee Imported by way of Merchandize or otherwise any of the Liquors such Importer shall upon the Entry made of such Liquors and before the Landing thereof Pay downe the Dutyes hereby imposed in ready Money deducting the Allowance hereafter mentioned or otherwise become Bound unto His Majestie with Two or more sufficient Sureties or procure Three other Persons to become Bound to His Majestie to Answere and Pay unto His Majestie the whole Rates and Duties hereby Imposed by Three severall and equall Payments The First Payment thereof to be made within Three Months after the Date of the said Obligation The Second Payment to be made within Six Months after the Date of the said Obligation And the Third and last Payment to be made within Nine Months after the Date of the said Obligation The takeing which Bonds and the approbation of the Sureties therein to be named is hereby left to the Discretion of such Farmers or other Commissioners for the Time being as shall be intrusted with the Receipt and Management of His Majestyes Customes and Subsidies of Tonnage and Poundage or their Deputy Collectors in the severall Ports or such other person or persons as His Majestie shall Authorize and Appoint to Collect the Dutyes ariseing by this Act.

III. Abatement out of Duties on Payment in ready Money.

Importers nevertheless liable to Duties.

Provided alwayes And it is hereby Declared and Enacted That all and every person and persons Importing any of the Liquors aforesaid within the time aforesaid by way of Merchandize or otherwise who shall pay the Dutyes which by this Act are due and payable in ready Money shall be allowed and abated out of the said Dutyes after the Rate of Ten Pounds per Cent, for a Yeare in consideration of such ready Money soe paid downe and advanced.

IV. Liquors landed, without paying or securing Duties, forfeited.

And bee it further Enacted by the Authoritie aforesaid That if any of the said Liquors shall be Imported within the Time aforesaid and Landed without present Payment made of the Rates and Duties by this Act imposed in Cases where this Act requires present Payment to be made or without Security given for Payment thereof in Cases where this Act admitts of Security to be taken That then and in every such Case all and every the Liquors soe Imported and Landed or the value thereof shall bee forfeited One Moyety thereof to His Majestie and the other Moyety to him or them that shall or will Sue for the same And shall and may be Recovered in any Court of Record by Action of Debt Bill Plaint or Information wherein noe Essoigne Protection or Wager of Law shall be allowed nor any more then One Imparlance And yet neverthelesse the person soe Importing and Landing any of the said Liquors shall notwithstanding such Forfeitures soe as aforesaid incurred remaine and continue lyable unto and shall answere and pay unto His Majestie the Rates and Duties for such Liquors which by this Act are due and payable.

V. Importer chargeable with Duty for what shall remain Neat after Allowances by Act of Tonnage and Poundage of £8. per Cent.

Allowance to Importers not being Retailers on Liquors imported to sell again and lying on Hand; Oath by such Importers.

And whereas by the Act for Tonnage and Poundage and the Instructions and Rules for Collecting His Majestyes Dutyes ariseing thereby it is Directed that certaine Allowances be made upon Importation of Wines and other Liquors Bee it further Enacted That noe Importer thereof shall bee chargeable by vertue of this Act to pay the Duty hereby required for any greater proportion of Wines or other Liquors duely Entered at the Custome-House then what shall remaine Neat after all such Allowances and Abatements; And whereas this present Act gives noe abatement to any Person upon Exportation of any the Liquors aforesaid Bee it further Enacted and Declared That all Importers not being Vintners or Retailers (who are hereby declared shall pay ready Money for the whole Duty) who shall Import any of the aforesaid Liquors within the Time aforesaid and shall make Oath that the same are Imported by way of Merchandize and with intent to Sell againe (which Oath the Farmers or Commissioners of His Majesties Customs for the time being or in their absence the Collector of His Majesties Customes in each severall and respective Port or such other person or persons as His Majestie shall Authorize and Appoint to Collect the Duties ariseing by this Act have hereby power to Administer) That then and in every such Case for and in consideration of any defect or damage that may happen by any of the aforesaid Liquors lyeing longer on the said Importers hands then heretofore or by reason of any other Accident there shall be allowed and abated to every such Importer the further Allowance of Eight Pounds per Cent. and noe more.

VI. Merchants not liable to Duty for Prizage Wine.

Provided That noe Merchant shall be Charged with any Duty imposed by this Act for the Prizage Wine which he Imports in any Shipp or Vessell Nor shall any Security bee by him given for the same but that it be recieved and taken from the person who hath or enjoyeth the benefitt of the said Prizage Wine who is hereby appoynted to pay the same.

VII. No Allowance, &c. on Exportation of imported Liquors.

Provided alwayes And it is hereby Declared and Enacted That if any of the said Imported Liquors for which any of the Rates and Duties by this Act Imposed shall be paid downe and advanced or otherwise secured as aforesaid shall at any Time after such Importation be againe Exported into Parts beyond the Seas That then and in every such case the Person or Persons soe Exporting the same shall bee wholly barred and excluded from haveing or recieving backe the Duties of this Act soe paid downe [or (fn. 1) ] advanced or any Part thereof, nor shall the Securitie formerly given by such person Exporting for the true payment of the Duties by this Act Imposed, be any wayes razed lessened or discharged by reason of such Exportation but the same Securities shall remaine and continue in full force until the Dutyes thereby secured be fully and wholly satisfyed and paid Any such Exportation to the contrary notwithstanding.

VIII. Power of Officers to enter Ships and search, &c.

Officers and others doing Acts tending to defraud Revenue liable to Penalties of former Acts; Proof of Payment of Duty to be on Claimant.

And for the better Prevention of all such Frauds which at any time hereafter may be committed to the prejudice of His Majestie in the due Collecting and Receiving of the Duties hereby Imposed upon such Liquors to be Imported as aforesaid, Bee it further enacted by the Authoritie aforesaid That the Officers of His Majestyes Customes or such other Person or Persons as His Majestie shall Authorize and Appoint to collect the Duties ariseing by this Act shall have like Power and Authoritie to enter on board Shipps and Vessells and make Searches and to doe all other Matters and Things which may tend to secure the true Payment of the Duties by this Act imposed and the due and orderly Collection thereof which any Customers Collectors or other Officers of any of His Majesties Ports can or may doe touching the Secureing His Majesties Customs of Tonnage and Poundage and all the said Liquors to be Imported within the Time aforesaid and Landed without doeing and performing what by this Act is required to be done and performed before the Landing thereof: And all Officers of His Majestyes Customs and all Persons Importing any of the said Liquors and all others imployed by His Majestie in the Collection of the Duties ariseing by this Act who shall be found guilty of any Act or Neglect tending to defraude His Majestie of any the Duties hereby Imposed shall be subject and lyeable to the same Seizures Penalties and Forfeitures which by vertue of any former Act can or may be inflicted in such Cases where His Majestie is defrauded or endeavoured to be defrauded of any of His Customs and Subsidies as fully and amply as if the same Clauses of Seizures Penalties and Forfeitures and the same Distribution of such Forfeitures and the same Remedy for Recovery thereof had beene againe in this Act particularly Repeated Applyed and Enacted. And if any Liquors Seised for any Offence committed against this Act shall be claimed by any person as the Importer thereof the proofe whether the Duties thereof be duely Paid or Secured shall lye upon such Claimer and shall not be incumbent on His Majestie or any Prosecutor or Informer on Behalfe of His Majestie and himselfe.