James the Second, 1685: An Act for Granting to His Majestie an Imposition upon all Tobacco and Sugar Imported... [Chapter IV. Rot. Parl. nu. 4.]

For Repairs of the Navy, Payment of the King's Debt, &c.

Additional Duties on Tobacco and Sugar, viz; Plantation Tobacco, 3d. per lb. Spanish, &c.6d. per lb.; Muscovado Sugar, ¼ per lb.; Plantation Sugar, ¾ per lb.; Foreign Sugar, ½ per lb.; Paneles ½ per lb.; Foreign White powdered Sugar 1¼d. per lb.; Foreign Sugar imported 3d. per lb.; To be levied on Consumer, and paid upon landing, &c.

Most Gracious Soveraigne,
Wee Your Majestyes most Dutifull and Loyall Subjects the Commons Assembled in Parliament for a further Supply for the Repaires of the Navy and Providing Stores for the Navy and Ordnance and payment of the Debt due to His late Majesties Servants and Family and other Your Majestyes weighty and important Occasions have Chearfully and Unanimously given and granted unto Your Majestie an Aide and Assistance to be Raised and Levyed upon all Tobacco and Sugar to be Imported into 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 be 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 of the Commons in this present Parlyament Assembled and by the Authoritie of the same, That for all sorts of Tobacco as alsoe for all [sors (fn. 1) ] of Sugar which at any time after the Foure and twentieth day of June in the Yeare of our Lord One thousand six hundred eighty and five and before the Foure and twentieth day of June which shall be in the yeare of our Lord God One thousand six hundred ninety and three shall be Imported into England or Wales or the Towne and Port of Berwicke upon Tweede there shall be duely answered and paid to His Majestie the further Rates and Duties hereafter mentioned (that is to say) for all sorts of Tobacco of the Growth or Production of any of His Majestyes Plantations Islands or Territories in America Three pence for every Pound weight thereof above what it now payes, and for every Pound weight of Spanish or Forreigne Tobacco not of the English Plantations Six pence above what it now payes, And for all Muscovadoe Sugar of the aforesaid Plantations Islands Lands or Territories One Farthing the Pound weight above what it now payes, and for every Pound weight of Sugar of the English Plantations made fitt for Common use or Spending Three Farthings above what it now payes, And for every pound weight of Muscovade Sugar of Brazile or any other Forreigne part not of English Plantations One halfe penny above what it now payes and for all [Panee (fn. 2) ] Sugar One halfe penny the Pound weight above what it now payes, And for every Pound weight of Forreinge white powder Sugar One penny farthing above what it now pays, And for all Forreigne Sugar Imported in the Loafe Three pence the Pound weight above what it now pays; All which Duties to be paid for any of the Commodities aforesaid Imported as aforesaid shall from time to time and at all times dureing the Continuance of this Act be levyed on the Consumptioner of the said Commodities in England or Wales or Towne of Berwicke upon Tweede to bee paid in manner following (that is to say) The Importer Merchant Planter or other that shall Import the said Goods if he be a Retailer Consumptioner or Shop-Keeper dealeing in those Commodities the Dutyes aforesaid shall be paid and satisfied by such Importer ShopKeeper Retailer or Consumptioner upon the Importing or Landing of his or their Goods and before he or they be permitted or suffered to carry away his or their Goods from the Custome-House or other place in the Port in which they may happen to be Landed or brought on Shore

II. Importer, not being a Retailer, to give Security not to suffer Goods to be delivered to Buyer till Duty paid, or if not fold in Eighteen Months, to pay Duties.

Importer to certify Quantity, &c. of Goods, and Name of Buyer; Penalty on delivering Goods before Certificate of Payment of Duty.; Double Duty.

And bee it further enacted That every Merchant or Importer that is not a Retailer Consumptioner or Shopkeeper dealing in those Commodities after Entry of his or their Goods by Bill under his or their Hands or the Hand of such Person [for (fn. 3) ] whome he or they shall ingage to be answerable, presently before he or they be admitted or permitted to have any Warrant to recieve his or their Goods out of the Shipp or from the Water-side shall become bound unto His Majestie with one or more sufficient Suretyes or procure Two other Persons to become bound to His Majestie in such Summes of Money as shall amount to the value of the Duties hereby imposed upon his or their Goods with Condition That he or they shall not and will not deliver or cause or suffer any of the said Goods to be delivered unto any of the Buyers thereof or putt or delivered into the Custody or Possession of any Retailer Consumptioner or Shopkeeper dealing in the said Commodities before such time as the Duty imposed by this Act upon his or their said Goods be first duely paid and satisfyed or that in case he shall not Sell or Export the same before the expiration of Eighteene Months from the Importation thereof that he will pay all and every the Dutyes imposed by this Act and that every Merchant or other Importer of any [of (fn. 4) ] the Commodities lyable to the Duties imposed by this Act after he hath Entred his Goods and given Bond as aforesaid shall afterwards upon Sale of all or any part of the same under his owne Hand or the Hand of such Person for whome he or they shall be responsible Certifie in Writeing the Quantity and Quality and Weight of his Goods sold with the Name of the Buyer who bringing and delivering of the same to the next Office appointed for the Collection of this Duty shall then and there pay the Duties aforesaid of the Goods soe certified to be sould unto the Officer appointed to recieve the same who thereupon shall give him a Receipt for such his Duties paid and a Certificate to be left with the Merchant Importer of the Payment of the same and noe Merchant Importer aforesaid before his Receipt of such Certificate of Payments of the Dutyes as aforesaid shall deliver or cause to be Delivered nor Buyer nor any other Person recieve all or any such Goods upon Paine of Forfeiture of double Duties imposed by this Act or the value of the Goods soe Delivered and Recieved which Forfeiture the said Importer and Receiver shall each of them be lyable unto.

III. Barter of Goods deemed a Sale, and Duty paid on both if liable.

Penalty.

And bee it further enacted That a Barter Trucke or Exchange of one Goods for another shall to all Intents and Purposes be deemed and reputed a Sale, and the Duties presently paid for both Commodities if they be both lyable thereunto or for such of the Commodities as are lyable, upon paine of forfeiting by the Partyes Bartering Trucking or Exchanging as in case of not paying the Duties for the like Goods upon the Sale of them.

IV. Buyer with design to export to certify Quantity, &c. and give Security, so to do within Four Months.

Certificate of such Bond given by Chief Officer; Oath that Goods not relanded; No Fee.

Provided alwayes That where the first Buyer or Receiver of the said Goods in Trucke Barter or Exchange does buy or receive the said Goods with Intent to Export the same in such case the Importer shall certifie in writeing the Quantity and Quality and Weight of the Goods Sold or Bartered with the Name of the Buyer or Barterer who bringing and delivereing of the same unto the Chiefe Officer or Officers in the next Office appointed for the Collection of this Duty shall then and there enter into Bond with Sureties and Penalty of double Duties as aforesaid to Export the same bona fide within the space of Foure months who thereupon shall give him a Certificate of such Bond Entred into the which Certificate he shall deliver to the Merchant Importer and by vertue of the same recieve Possession of the Goods and such Certificate being produced by the Importer shall Discharge his Account for soe much as-if the Dutyes had beene paid the which Bond for the Exportation of the Goods soe Entred into shall againe be discharged and vacated by the Certificate of His Majestyes Searcher or Under-Searcher in the Port of London and of the Searcher of any other of the Out Ports certifying the Shipping of the same and the Merchant or Merchants' Oath that the same have not againe been relanded in England or Wales or Towne of Berwicke upon Tweede For which Oath and Certificate noe Fee is to be taken.

V. Commissioners may once every three Months call on Merchant to bring in Account of Goods in hand.

Penalty on Merchant not giving in Account; If Merchant bring in Account, then Commissioners may appoint Searchers of the Goods; Report by Searchers taken for true; Oath of Merchant before passing Account.; Merchant refusing Officer to search; Penalty, £100; Refusing Oath that Goods searched were imported by him; Punishment; Or making Oath and not paying Duties; Bond returned into Exchequer and prosecuted, and further Punishment.

And bee it further enacted by the Authority aforesaid That the Commissioners or chiefe Managers and Collectors appointed for the Collecting of this Duty respectively and in their severall and respective Offices once every Three Months without faile or oftner if they shall see cause shall take care for the Balancing and Adjusting of the Merchants their Import Accounts by calling them and requireing them and every of them to bring and deliver to them respectively a particular Account of all the Goods and Merchandize lyeable to this Duty which shall be then remaining on his or their Hands at the Time he or they shall be soe called upon and required And if any such Merchant Importer or other Person shall upon Notice given him or them, or shall upon notice or summons left at his or their usuall place of abode or habitation warning him or them thereunto refuse or neglect to give in such Account for the space of Fourteene dayes after such notice warning or summons as aforesaid Every such Merchant or Importer shall then be lyable to the Payment of the full Duty of all the Goods he shall stand duely Charged within his or their Import Account and shall pay the same within Fourteene dayes next after following at the furthest Or in default thereof every such Merchant Importer shall forfeite double the value of all the Dutyes of such Goods as shall be found resting and remaineing on his Import Account and shall ever after be incapeable of takeing up any Goods lyable to this Duty in any Port of this Realme for his owne or any other use without Payment downe of the Duty of such Goods as if he were a Retailer Consumptioner or Shopkeeper dealing in such Goods But if such Importer shall upon demand or within Fourteene dayes after give in such Account as aforesaid then the said Commissioners Collectors or chiefe Managers of this Duty may (if they see cause soe to doe) appoint One or more Officer or Officers to Enter into all the Cellers Warehouses Store Cellers or other Places whatsoever belonging to such Importer to Search See and Try by takeing an Account of the Quantity and Quality of the Goods and Merchandize therein remaining whether such Importers Remainder doe agree with his Account or noe and to make Reporte thereof to the said Commissioners or Collectors respectively Which Report of such Officer or Officers in case of differences betweene the Remainder and Accompt of such Merchant shall be reputed taken and esteemed for the true and just remainder according to which the said Commissioners or Collectors shall proceede in makeing up his Accompt And then such Importer makeing Oath before the said Commissioners Collectors or chiefe Managers of this Duty respectively that the Goods and Merchandize remaining viewed by the Officer or Officers aforesaid and all other Goods shipt out by him or others by which his Account is to be discharged were all and every Part and Parcell of them such Goods and Merchandize as had beene bona fide formerly imported by himselfe and Entred in the Office appointed for the same and there Charged on his proper Import Account and that the said Goods and Merchandizes found soe remaineing had not beene sold or altered either directly or indirectly in their property since [the (fn. 5) ] first Importation and bringing in of the same into this Realme the said Commissioners Collectors or chiefe Managers of this Duty shall setle and adjust the aforesaid Importers Accounts accordingly But if any Merchant Importer aforesaid shall refuse to permitt any Officer or Officers Authorized by Warrant from the Commissioner or Commissioners for the Collecting of this Duty in the day time to Enter into or Search his or their Cellars Warehouses Storehouses Store Cellars or other Places and to take an Account of the Quality and Quantity of his and their Goods therein remaining Every such Merchant shall for every such refusall forfeite One hundred Pounds; and if permitting Entrance and Search as aforesaid shall neverthelesse refuse to make [Oath (fn. 6) ] that the Goods and Merchandize viewed and seene and shewn unto the Officer or Officers as aforesaid or Shipt out as aforesaid were all of them Imported by himselfe from beyond the Seas and Entered upon his Import Account in the Office appointed for this Duty and without any Alteration or Property all and every such Goods shall be esteemed and reputed the Goods and Merchandize of some other then such Importer and therefore not at all to be reckoned in Discharge of his Account And if such Merchant shall make Oath and yet shall neglect or refuse for the Space of Fourteene dayes following after the doeing thereof to pay and satisfie such Duties as by this Act shall be due and payable thereupon every such Importer his Bond given upon Entry of those Goods which he found wanting shall be returned into the Exchequer there to be Prosecuted according to the course of law and shall not afterwards upon his or their Importation of Goods into any Port of this Realme be permitted to take up Land or Lay on Shore his or their Goods before Payment downe of the full Duties by this Act Imposed unto the Officer appointed to receive the same at the Port where his Goods shall arrive or be brought in

VI. Importer's Accounts discharged by Exportations.; Certificate and Oath.

Provided alwayes And it is hereby declared That the Importers Accounts shall be discharged by Exportations by him made for which he shall produce Certificate under the Hands of His Majestyes Searcher or Under-Searcher in the Port of London and of the Searcher of any other of the Out-Ports Certifying the Shipping out of the same And his or their Oath that the same have not beene againe Relanded in England Wales, or Towne of Berwicke upon Tweede.

VII. Drawback to Retailer on Exportation in 18 Months.

Provided alsoe That every Importer who shall be Retailer Consumptioner or Shopkeeper dealing in the Commodities aforesaid who are to pay downe the aforesaid Duty upon such his Importation shall upon his Exportation of the said Com[m]odities within the space of Eighteene Months next after such his Importation be repaid the Duties soe by him paid downe upon his Importation of the same by the Officer appointed to receive the said Duty.

VIII. Importer charged with Duty only for what shall remain Neat after Allowance by Act of Tonnage and Poundage.

And forasmuch as the Commodities aforesaid are lyable to Damage on the Seas, And whereas by the Act of Tonnage and Poundage and the Rules and Instructions for Collecting His Majesties Duties ariseing thereby It is directed that Allowance bee made for Damage by Salt-water or otherwise Bee it further enacted by the Authoritie aforesaid, That noe Importer of the Commodities chargeable by this Act shall bee charged for any greater Proportion of the Goods herein mentioned duely Entered at the Custome-house then what shall remaine Neate after such Allowance or Abatement.

IX. Commissioners may allow for Damage, &c.

And forasmuch as the Commodities aforesaid are lyable to Waste and Decay dureing the time they may remaine in the hands of the Importer before the Sale or Exportation of the same the aforesaid Commissioner or Commissioners Collectors or chiefe Managers of this Duty are hereby Impowered and Authorized to make such further Allowance for the same as to their Judgements shall seeme meete considering the Circumstances of the Commodities and the time of their lyeing by in consideration of all Damages Want of Weight Diminution or Prejudice whatsoever that may happen to the said Commodities Provided such Allowance exceede not Eight Pounds per Cent in the whole for all Causes whatsoever.

X. If no Sale or Exportation in 18 Months, Duties to be paid.

Allowance for Waste and Decay.

And whereas it is Provided That this Duty be Collected on the Retailer Consumptioner or Shopkeeper Tradeing in the said Commodities [Imporing (fn. 7) ] the same or on the first Buyer not exporting the same as is before declared Bee it further Enacted by the Authority aforesaid That in case the Merchant or other Importing the same (who shall be admitted to receive Possession of his Goods on Security as aforesaid) shall not cleare his or their Import Account either by Sales or Exportation as aforesaid within the Terme of Eighteene Months from the time of the Importation of the said Goods he or they the said Importer or Importers shall be charged with the Duty Imposed by this Act on the Commodities aforesaid and Answere and Pay the same as if the said Goods had then beene Sold for Retaile although the said Goods shall still remaine without any Alteration of Property in his or their Hands Any thing in this Act to the contrary notwithstanding Provided alwayes That in such [Case (fn. 8) ] Allowance be made for Waste and Decay in the manner already provided for.

XI. Officers appointed in every Port.

Hours of Attendance.

And to the end that all Importers Merchants and Persons concerned in the Payment of the Duties aforesaid may know to whome and where to pay the same and to make Entry of their Goods in manner as by this Act is intended It is hereby Enacted That His Majestie may from time to time Nominate Commissionate and Authorize such Commissioner or Commissioners Collector or Collectors or other Officer or Officers as he shall thinke fitt to Manage Collect and Levy the said Duties in every Port of the Kingdome which said Commissioners Collectors or other Officer or Officers soe appointed shall duely attend at the Custome House or other Place publickly appointed in the Port or Place to which he or they shall be respectively appointed at the usuall houres and times in which the Officers of the Customes doe or ought to attend and there shall doe and Execute whatsoever ought to be Done and Executed on his or their Parts pursuant to the Trust reposed in him or them according to the true intent and meaning of this Act.

XII. Importers to enter their Goods in their own Names.

Penalty, Double Duty.

And bee it further enacted by the Authority aforesaid That noe Merchant or Merchants or any other Person or Persons whatsoever Entering any Goods Wares and Merchandizes from beyond the Seas that are lyable to the Dutyes imposed by this Act shall Enter his or their Commodities in any other then the Name of the true Importer of the said Commodities Nor shall make use of any Name of any Person whatsoever to Colour his or their Goods whether it be with or without the consent of such Person upon paine of forfeiture of double Dutyes on such Goods soe found or discovered to be Entered or Coloured contrary to the true meaning hereof.

XIII. Goods to be landed, &c.

according to Lows of Customs, in force.; Penalties in former Acts in force.; And Powers of former Acts in Commissioners under this Act.

And for the better Levying and Collecting all and every of the said Duties imposed by this Act and preventing the many Frauds and Deceits which may be had and used by evill-disposed Persons and undue Practices to elude this Act, Bee it further enacted by the Authority aforesaid That noe Goods Wares or Merchandizes lyable to the Dutyes by this Act imposed shall from and after the said Fowre and twentyeth Day of June in the yeare of our Lord One thousand six hundred eighty and five dureing the continuance of this Act be discharged or laid on Land out of any Shipp, Bottome, Hoy, Barke Lighter Boate or Vessell whatsoever or putt off from any Wharfe Key or Place or Land into any Shipp, Bottome, Hoy, Barke Lighter Boate or [other (fn. 9) ] Vessell whatsoever but onely in such Manner and at such times and Places and noe otherwise then the said Goods or Merchandizes may or ought to be unshipped Unladen or putt into any Shipp or other Vessell to be laid on Shore or Laden putt off from Land into any Shipp or other Vessell by vertue of and according to the true Intent and Meaning of the severall Lawes and Statutes made and Enacted for the Payment of his Majestyes Customes and Subsidies of Tonnage and Poundage and for Collecting and Levying the said Dutyes, And for preventing Fraudes and regulating Abuses in His Majestyes Customs; and all the Clauses Penalties and Forfeitures mentioned in the aforesaid Acts against Masters of Shipps Wharfingers Seamen and Boatemen Carmen and Porters shall be to all Intents and Purposes in full force touching and concerning any of the Goods and Merchandises mentioned in this Act and the Dutyes imposed thereupon (as well in relation to their Landing at their Importation as at the Loading of the same at Exportation as alsoe for their carrying at any Time Coastwise from one Port to another) as if the same were herein particularly and at large Recited; And the Commissioner or Commissioners Collector or Collectors Officer or Officers appointed as aforesaid for the Collecting of this Duty are hereby impowered for the better Collecting the Dutyes hereby imposed and therein avoiding all frauds and undue practices with all the Powers and Authorities the Commissioners Collectors or Officers of the Custome-House have or may have by vertue of the aforementioned Lawes in relation to the management of the Customs.

XIV. Penalties how recovered.

Officers only may sue; Oath by Officers to execute Act; Proof of Payment of Duty to lie on Claimant, &c.

And bee it further Enacted by the Authoritie aforesaid That all Penalties and Forfeitures incurred by vertue of this Act shall and may be recovered by Action of Debt Bill Plaint or Information in His Majestyes Court of Exchequer or in any of His Majestyes Courts of Record at Westminster And that one Moyety of all Penalties and Forfeitures herein mentioned shall be to the Kings Majestie His Heires and Successors and the other Moyety to such Person or Persons as shall Sue for the same wherein noe Essoigne Protection or Wager of Law shall be allowed or any more then one Imparlance Provided alwayes That noe Person or Persons shall sue for the aforesaid Penalties or Forfeitures but such Officer or Officers as shall be appointed by His Majestie or by any Authority derived from him for the managment of His Customs or the Dutyes imposed by this Act. And bee it hereby alsoe Enacted That all Officers Deputyes Clerks or Servants which shall have any Office or Imployment in the Managing Collecting or Attending upon the Collection of this Duty shall before their Entring upon their respective Offices Trusts or Employments take their respective Corporall Oathes for the due and faithfull Execution and Discharge to the best of their knowledge and power of the severall Trusts and Employments committed to their Charge before the Commissioners or Chiefe Managers of the Customs or this Duty or before the Customer or Comptroller in any Out-Port of the Kingdome; And if any Commodity seized for any Offence committed against this Act shall be claimed by any Person whatsoever or any Personall Information shall be brought or commenced against any Person for the recovering of the Dutyes or Forfeitures granted by this Act the Onus probandi or the proofe whether the Dutyes thereof be paid or secured shall lye upon the Claimer or Defendant and shall not be incumbent on His Majestie or any Prosecutor or Informer on behalfe of His Majestie or himselfe; Provided such Seizure or Information be made or brought by Officers or Persons imployed in His Majestyes Customs or the Dutyes ariseing by vertue of this Act.