September, 1645
[16 September, 1645.]
Goods chargeable with Excise not to be removed without license.
Whereas divers the Buyers of Exciseable Commodities
conceiving themselves not liable to any Penalties, Fine, or
Forfeiture for any offence whatsoever committed against the
Ordinances of Excise, because in no Article of any the said
Ordinances they are particularly and expressly named so to be;
have thereby been emboldened to use all manner of indirect
practises whereby to deceive the State of the duty of Excise.
And whereas by pretence of roomaging and removing of Goods
unsold, and yet in the first hand, from one place to another,
much fraud and deceit hath been used to the evill intent aforesaid: Now the Lords and Commons in this present Parliament
assembled, taking the premises into consideration, for prevention
of all such and other fraudulent and indirect practises hereafter,
doe hereby Declare and Ordaine, That no person or persons
whatsoever, shall remove, roomage, or carry from one house to
another, any Goods or Commodities whatsoever, chargeable with
this Dutie, though unsold, or that the Duty of Excise be already
paid, without a Ticket, or an Officer appointed to that purpose
by the Commissioners of Excise, under the Penalties in the
thirteenth Article of the Ordinance of the eleventh of September,
1643. mentioned. Provided, that no officer so appointed, shall
take or demand any Fee or Reward of any Merchant or other for
that service.
Barter to be accounted Sale.
And be it further Declared and Ordained, That a barter or
exchange of one sort of Goods for another, was and shall be
accounted sale.
Penalties for non-obser; vance of above orders.; Bills of Sufferance.; What measures to be accounted as a Ton.; Merchants, etc., to deliver Accounts to Excise Commissioners.; Fine for refusal.; Indemnity.; Ord. 19 Feb. 1644/5, repealed.
And it is further Ordained and Declared by the Lords and
Commons aforesaid, That for all Goods, Merchandize, and
Commodities whatsoever, made exciseable by any the Ordinances
of Parliament, which shall be bought, sold, bartered or delivered
contrary to the true intent and meaning of the said thirteenth
Article, or any other Article in any the said Ordinances, or
whereof a true and perfect Entry shall not have been made, of
weight, number, price and value; as well the Buyer as the Seller,
shall be liable to such Penalties, Forfeitures, and Fines; and so
to be levied and employed as in the said Article and Articles
was Provided and Ordained for the Seller, Maker, Merchant,
or Importer onely. Provided, and it is hereby intended. That
that Commissioners of Excise shall not be hereby debarred, as
they shall see cause, to grant any Bill of Sufferance, according to
the Ordinance of the one and thirtieth of August last past. And
it is further ordained and declared by Authority aforesaid, by
way of explanation of the Schedule in the Ordinance of the
eleventh of September, One thousand six hundred forty three,
and for taking away all dispute and cavill concerning the content
of a Tun of Wine, That two Butts, two Pipes, four Hogsheads (of
what sort soever) six Teirces, three Punchions or Tertians, and
eight Quarter Casks of Wine respectively, shall be accounted for
one Tun. And all Merchants, Importers, Makers, Buyers,
Retailers, and other Traders and Dealers in any Excisable
Commodities, shall according to the true intent and meaning of
the said recited Ordinance upon due notice by Ticket or Officer,
make and deliver under their severall and respective hands in
Writing, to the said Commissioners of Excise, as oft as they shall
see cause, to require the same true and just Accounts of what
Goods they have respectively imported, made, bought, sold,
bartered, spent, or have then upon their hands, upon penalty of
five pounds to be forfeited Toties Quoties for every refusall; to
be so levied, and for such uses, as in the said Ordinance of the
eleventh of September is prescribed. And it is hereby further
Ordained, That as well the Commissioners of Excise, their
Deputies and Officers, as all and every other person and persons
which shall doe anything in execution of this present Ordinance,
according to the true intent and meaning thereof. shall be therein
from time to time protected and saved harmlesse, as well for
what is past, as for what is to come, by the power and authority
of both Houses of Parliament. And that the Ordinance of the
nineteenth of February last past, concerning the Excise, shall be
nulled and made void hereby.