September 1643
[23 September, 1643]
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.