Introduction

Calendar of Treasury Books, Volume 28, 1714. Originally published by Her Majesty's Stationery Office, London, 1955.

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'Introduction', in Calendar of Treasury Books, Volume 28, 1714, (London, 1955) pp. v-xxxvi. British History Online https://www.british-history.ac.uk/cal-treasury-books/vol28/v-xxxvi [accessed 25 April 2024]

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In this section

INTRODUCTION

GENERAL

The last Introduction was concerned chiefly with the Peace of Utrecht and the ill-fated Commercial Treaty with France. Parliament was prorogued on 16 July 1713 and on August 8 a Proclamation was issued for its dissolution. On August 17 a further Proclamation was issued for the calling of a new Parliament, the Writs to bear Teste August 18 and to be returnable on November 12. (‘Journals of the House of Commons’, Vol. XVII, hereinafter referred to as C.J., pp. 467, 468.)

The Election was keenly contested; the Whigs laid emphasis on the ruin of the cloth trade that would follow the Tory Commercial Treaties and on the alleged betrayal of the Country to France, which they symbolised by wearing wool in their hats and parading wooden shoes; they also denounced the Jacobite leanings of their opponents and made play of their divided counsels. The Tories claimed the Country's gratitude to the Queen and her Ministers for making Peace and set themselves up as protagonists of the Church against Dissent. With power and patronage on its side and such popular cries as ‘Peace' and ‘the Church in Danger’ the Tory Party was again successful, but, thanks to Sir Thomas Hanmer and the ‘Whimsicals’ or Hanoverian Tories, ‘Trade and the Protestant Succession’ could still command a majority in the New House and the Party was further rent by the rivalry of Viscount Bolingbroke and the Earl of Oxford. (Trevelyan, ‘England under Queen Anne’: Vol. III ‘The Peace and the Protestant Succession’, pp. 261–264.) Parliament was successively prorogued from 12 November to 10 December 1713, thence to 12 January 1713–14 and finally to February 16, when Sir Thomas Hanmer was chosen Speaker as ‘one of great Temper’ ‘unquestionably true to the Interest of the Church of England’ and a man whose ‘Affection to the House of Hanover’ was well known (C.J., p. 472).

The Queen's health meanwhile had taken a most serious turn; on Wednesday, December 23, the gout in her foot troubled her all night; the next afternoon she complained of a pain in her thigh and was seized with a violent shivering; feverish symptoms followed and the physicians were uncertain how to treat her case, but by the beginning of February, after a sharp attack of gout, she was recovering. (‘Parliamentary History of England’ or ‘Cobbett's Parliamentary History of England’—both printed by Hansard, 1810—Vol. VI, p. 1240.) Her illness had caused general alarm and had occasioned a run on the Bank. In the uncertainty as to the Succession overtures were made through the agents of the French Government to induce the Pretender to change his religion; but on 26 February 1713–14 James replied with indignation and in the next week wrote to the Queen, to Oxford and to Bolingbroke maintaining his refusal but expressing his willingness to grant all the just securities for religion, liberties and properties that could reasonably be asked (Trevelyan, op. cit. p. 268).

Parliament, after the choice of Speaker had been approved, stood adjourned until March 2. During the adjournment Ratifications of the Treaty of Commerce between Great Britain and Spain were brought over from Holland and the Peace was proclaimed on March 1 (‘Parliamentary History’, VI, p. 1256). The Queen was able to go in a chair to the House of Lords the next day. In her Speech on opening the Session she announced that Ratifications of the Treaties with Spain had been exchanged and congratulated her own Subjects on being delivered from a consuming Land War; she had proceeded on the Principle of holding the Balance of Europe; ‘ this Country can flourish only by Trade; and will be most formidable by the right Application of our Naval Force’; Accounts had been prepared to shew, at the Conclusion of the War, the true State of the Country's Condition; she only asked for ‘Supplies for the current Service of the Year; and for the Discharge of such Debts’ as the House of Commons should find ‘to be just and reasonable’. She denied with warmth that the Protestant Succession in the House of Hanover was in any danger under her Government. (C.J., p. 474; ‘Parliamentary History’, VI, pp. 1256, 1257.) After returning thanks to the Queen for her gracious Speech the House of Commons settled down to the usual wrangle over disputed Elections.

The pamphlet-war was as vigorous as ever and Sir Richard Steele was expelled the House for a printed letter to the ‘Englishman’ and for pamphlets entitled ‘The Crisis’ and ‘The Englishman’ (March 12, C.J., p. 493, March 18, C.J., p. 513; ‘Parliamentary History’, VI, pp. 1265–1328; Trevelyan, op. cit. pp. 274, 275); Defoe's irony again brought him into trouble over three pamphlets ‘What if the Queen should die?’, ‘Reasons against the Succession of the House of Hanover’ and ‘Some considerations of the advantages of the Pretender's possessing the Crown of Great Britain’; Swift anonymously answered ‘The Crisis’ with his ‘Public Spirit of the Whigs’ (Trevelyan, pp. 273–275).

In April there was a Debate in the House of Lords on the State of the Nation and the Protestant Succession was voted out of danger by twelve voices only (‘Parliamentary History’, VI, pp. 1330–1339; Trevelyan, p. 276). In the same month the Hanoverian agent in England demanded a writ for the Duke of Cambridge as an English Peer, thereby causing the Queen great offence; the writ could not be refused but the Elector George was warned against sending the Electoral Prince to England and the offending agent, Baron Schũtz, was replaced by Baron Bothmar (‘Parliamentary History’, VI, pp. 1341–1343; Trevelyan, pp. 277–279). Shortly afterwards the Electress Sophia died. The Schism Act against dissenters teaching in schools was passed in June to come into force on August 1. Parliament was prorogued on 9 July 1714.

On July 27 the Queen was persuaded to dismiss Lord Treasurer Oxford; there was an angry scene in the Council Chamber which must have hastened the Queen's demise; on July 29 the gout appeared to be spreading to her brain, causing ‘a dozing heaviness’, coupled with a sharp pain in her head. Cupping and bleeding were resorted to; on July 30 it became clear that the Queen's illness would turn fatal and the usual members of the Privy Council were summoned; the Lord Chancellor, the Dukes of Shrewsbury and Ormonde, the three Secretaries of State, the Bishop of London and others were present when the Dukes of Somerset and Argyll, being informed of the Queen's desperate condition, instantly repaired to Kensington and, in exercise of their right as Privy Councillors but without being summoned, entered the Council Chamber. The Duke of Shrewsbury thanked them for their readiness to give the Council their assistance at this critical juncture. One of the Council represented how necessary it was, in case the Queen died, that the place of Lord Treasurer should be filled; to which the whole Board assenting, the Duke of Shrewsbury was unanimously approved for the post; the physicians were able to assure the Council that the Queen was sensible; the Lord Chancellor, the Duke of Shrewsbury and others were ordered to attend her; the Queen (though the truth of the story is in doubt) is reported to have said that ‘They could not recommend a person she liked better than the Duke of Shrewsbury’ and on giving him his staff of office to have bidden him ‘use it for the good of her people’. It was decided to call a full meeting of the Privy Council, or at least of those Councillors who lived in and about London, without delay. The Queen relapsed into a lethargy the same afternoon and so continued all night. By July 31 every necessary step was being taken to secure the peaceful accession of King George I. On August 1, Sunday morning, about 7.30 a.m., the Queen died. (‘Parliamentary History’, VI, pp. 1367–1370; Trevelyan, pp. 302–309).

THE CIVIL LIST

On 25 June 1713 the Chancellor of the Exchequer had presented a signed Message from the Queen as follows:
Anne R.
Her Majesty thinks fit to acquaint her loyal House of Commons with the Difficulties, which, in a particular manner, she lies under by the Debts contracted in her Civil Government, occasioned by several extraordinary Expences formerly incurred; so that her Majesty thinks herself obliged, in Justice to many Creditors, to order an Estimate to be laid before this House of what was owing on the Civil List in the Year 1710.
Her Majesty hath used unexampled Parsimony to remove, if possible, this Burthen from herself; but the granting away, and lessening, some Part of her Revenue, by Parliament, has made that impracticable: Therefore her Majesty hopes, that this House of Commons, which, on all Occasions, has shewed themselves so well affected to her, will not be unwilling to impower her to raise such a Sum of Money, on the Civil List Funds, as may enable her to discharge the Debts, and settle the Expence to be regularly paid for the future.

The accompanying Estimate of the Debts owing to the several Heads of the Civil List at or about Midsummer 1710 amounted to 511,762l. It was resolved that the House would resolve itself into a Committee the next morning to consider the said Message, but a Motion to present an humble Address, asking for Accounts of Arrears at Midsummer 1710 and of the Civil List Debts at that present time and of the Arrears of Civil List Funds to pay the same, was defeated. (C.J., p. 441.)

On July 1, Mr. Lowndes presented an Estimate of Civil List Debts on 24 June 1713 amounting to 704,020l.

There was, however, a great stock of tin unsold, valued at over 400,000l., which was paid for out of Civil List Monies; and the Principal Money owing on 1 July 1713 on the Register for Tin amounted to 271,394l. 10s. 2d., so that the present Stock was sufficient to pay the Principal and the Interest until it could be sold, and yet leave an overplus of 100,000l. which would reduce the deficit to 604,020l. There was still a claim on account of ‘the Buildings at Woodstock' (Blenheim Palace). (C.J., p. 449.)

On July 6 Mr. Lowndes presented an Abstract of the Accounts of Net Money arisen for Uses of the Civil List from March 8 1701–2 to Michaelmas 1712; this showed:

£ s. d.
8 March 1701–2 to Michaelmas 1702 250,690 11
Michaelmas 1702 to Michaelmas 1703 601,083 12 5
Michaelmas 1703 to Michaelmas 1704 676,826 5
Michaelmas 1704 to Michaelmas 1705 595,999 6
Michaelmas 1705 to Michaelmas 1706 562,867 0 4
Michaelmas 1706 to Michaelmas 1707 637,000 15
Michaelmas 1707 to Michaelmas 1708 609,244 1 0
Michaelmas 1708 to Michaelmas 1709 579,325 10
Michaelmas 1709 to Michaelmas 1710 568,627 2
Michaelmas 1710 to Michaelmas 1711 513,614 15 6
Michaelmas 1711 to Michaelmas 1712 565,404 14
£6,160,683 14

This gave an average of 549,215l. 10s. 9d. for the last three years as against 590,999l. 6s. 4d. for the ten years from Michaelmas 1702. (C.J., pp. 452–455.)

The immediate measure taken by the House was the passing of a Bill which became Law as 12 Anne c. 11. This Act not only provided for 1,200,000l. for public uses to be raised by Exchequer Bills but also enabled the Queen, by Lottery or otherwise, to raise 500,000l. on the Revenues appointed for the uses of her Civil Government to be applied towards payment of Debts and Arrears owing to her Servants (C.J., pp. 443–446). See Introduction to Volume XXVII of this series, pp. xx, xxi.

Volume No. 17 of Treasury Accounts, Various (T. 35/17) reveals that on 4 February 1713–14 the Treasury drew up proposals for a reduced Civil List Establishment:

Cofferer's Office: to be reduced from 85,000l. per an. to 75,000l. per an.; the saving of 10,000l. to be made by buying provisions, etc., with ready money out of a weekly sum to be constantly issued for that purpose and by a reasonable retrenchment.
the Treasurer of the Chamber's Office: to be reduced from 30,000l. to 27,000l.; the saving of 3.000l. to be effected out of Stationers' and Messengers’ Bills, etc.
the Great Wardrobe: to be reduced from 20,000l. to 15,000l.; some of the Salaries, Liveries, Vestures, etc. appeared needless and a further reduction might be obtained by paying with ready money.
the Robes: being for the Queen's own use, to remain at 3,000l.

Works and Gardens: to be reduced from 35,000l. to 20,000l.; no Works to be charged to the Queen unless an Estimate had been presented to the Lord Treasurer and his direction given.
Works at Windsor: to be reduced from 10,000l. to 6,000l.; this expense had been much increased of late and might be lessened both in services and prices.
Stables, etc.: to be reduced from 10,000l. to 6,000l.; the same considerations applied.

Foreign Ministers: to be reduced from 75,000l. to 30,000l.; numbers and expenses had been doubled, if not trebled, in late years; special care as provided in 1669 to be taken in the allowance of ‘extra-ordinaries’
Salaries payable at the Exchequer: to remain at 80,196l. 14s. 4d., these being payable by grants under the Great or Privy Seal.

Pensions and Annuities payable at the Exchequer, the Excise Office and the Post Office: to remain at 42,898l. 15s. 4d. for the same reason.
the Queen's Pensions and Bounties: these, being payable wholly according to the Queen's pleasure, to be reduced from 87,495l. 2s. 4d. to 60,000l.
Secret Services, through the Secretaries of State: these, being for Intelligence, etc., to remain at 6,000l.
the Queen's Secret Services: to be reduced from 27,000l. to 20,000l., as depending on the Queen's pleasure.
Privy Purse: to remain at 30,000l.
Jewels and Plate: to be reduced from 15,000l. to 10,000l.; this expenditure had increased through discharging Plate delivered by Indentures to the Queen's Ambassadors, etc.
Contingencies (for Exchequer fees, Law Charges, etc.): to remain at 33,846l.
the Queen Dowager's allowance of 47,328l. 13s. 7d., being her grants under the Great Seal, to remain.
the Lottery Fond of 35,000l. to remain as settled by Act of Parliament.
Totals: Old Establishment 666,765l. 5s. 6d.; New Establishment 542,270l. 3s. 2d.; Saving 124,495l. 2s. 4d.

Against this, on the average of three years to Michaelmas 1713, the available Revenue should amount to 551,117l. 19s. 1d., viz. Hereditary and Temporary Excise (exclusive of the 3,700l. a week for the Public Service) 232,559l. 11s. 5d., Additional Tonnage and Poundage 233,862l. 15s. 9d., Letter money 59,935l. 8s. 9½d., other items (Fines on Alienations, Licences, Proffers, Compositions, Seizures, Fines and Forfeitures, Land Revenue, Hanaper Profits and Conscience Money) 24,760l. 3s. 1½d.

PARLIAMENT

The summoning of a New Parliament, due under the Triennial Act, its several prorogations, the election of a Speaker and the Queen's Speech, with certain other matters, have already been mentioned.

HOUSE OF COMMONS

Accounts and Estimates

Navy and South Sea Company

On 10 March 1713–14 the House of Commons ordered Accounts relating to the service of the Navy for the years 1712 and 1713 to be laid and on March 12 called for further Accounts of the Navy and Victualling and of South Sea Stock (C.J., pp. 492, 493). On March 15 Sir John Leake presented an Estimate of the Navy Debt as it stood

on 31 December 1713, together with the Ordinary Estimate of the Navy for 1714.

The Debt was as follows:

Wear and Tear, ordinary and extraordinary Repairs: £ s. d. £ s. d.
Freight of Hospital Ships, etc. 29,862 10 10
Yards and Rope-yards. 174,200 0 0 204,062 10 10
Seamen's Wages:
for Ships paid off since the Revolution 123,889 0 0
to Ships in Sea-pay 1,280,400 0 0
to pay off Bills for Surgeons’ Necessaries, Bounties, Pilotage, etc. 6,796 16 0 1,411,085 16 0
Victualling Debt:
for Short Allowance 121,668 13 5
for Bills on their Course, etc. 21,412 3 10 143,080 17 3
Sick and Wounded:
for Sick and Wounded Seamen 26,401 17 8
for Subsistence of French Prisoners 280 13 7 26,682 11 3
£1,784,911 15 4

Against this there was remaining in Money, Tallies and South Sea Stock in the hands of successive Treasurers:

£ s. d.
the Executors of Sir Thomas Littleton 8,560 6
Robert Walpole 5,196 18
Charles Cæsar 758,776 2
772,533 6
and in the hands of the Cashier for Sick and Wounded Seamen 1,280 13 7
£773,814 0
(C.J., pp. 495,496.)

The Estimate for 1714 is not given in the Journal, being ‘bound up with the other papers of the Session’

An Account of all Ships in Sea pay 25 December 1712 to 1 July 1713 and 1 July 1713 to 1 March 1713–14 was presented by Mr. Aislabie on March 18. (C.J., pp. 501–512.)

Accounts of the Capital Stock of the South Sea Company were presented by Sir James Bateman on March 19 (C.J., p. 514.) These gave totals of 9,177,967l. 15s. 4d. subscribed on 25 December 1713; a total of 313,128l. 15s. remained to be subscribed, which would bring the Capital up to 9,491,096l. 10s. 4d.

On March 24 Mr. Aislabie presented a further Account of the Expense of the Navy and Victualling, 30 September 1710 to 31 December 1710; also an Account of Vessels sold in 1712 and 1713. The former amounted to 629,694l. 2s. 1d. and the receipts for ships etc. sold to 21,810l. 16s. 5¾d. (C.J., pp. 520–524.)

On April 30 Sir George Beaumont for the Admiralty reported that the value of Stores in the Yards at Christmas 1713 amounted to 845,079l. 13s. 9½d. as compared with 748,824l. 1s. 6½d. at Christmas 1710. (C.J., p. 607.)

On May 5 Sir Roger Mostyn presented an Estimate of 575,299l. 0s. 11¾d. to clear the Marines. (C.J., pp. 614, 615.)

An Estimate of 5,155l. 19s. 11d. for the Half Pay of Naval Chaplains was presented on 11 May. (C.J., pp. 628, 629.)

Army: Guards and Garrisons and Forces Abroad

On 18 March 1713–14 Estimates for the extraordinary Expenses of the Guards and Garrisons were presented on behalf of John How:

£ s. d.
for the service of the year 1713 32,653 11 11
for the service of the year 1714 42,785 14 4
£75,439 6 3

(C.J., p. 513.)

On March 20 a Statement of Charges in respect of the Regiments in Flanders and the Holsteiners and the Garrisons of Dunkirk, Minorca and Gibraltar, incurred but not provided for in Mr. Moor's Office, 24 August 1713 to 24 December 1714, was presented, amounting to 73,476l. 11s. 4d., exclusive of an Extraordinary charge for provisions at Gibraltar; also an Abstract showing what remained due to clear the Regiments under Mr. Moor's care for 122 days from 25 August to 24 December 1713; (net offreckonings 8,702l. 10s. 9d., clearings 9,833l. 2s. 9d.; total 18,585l. 13s. 6d.; also a Report from Mr. Watkins on the Extraordinaries of the Holsteiners including ‘States’ of their Pretensions for Extraordinaries 1712 to 1713 and for arrears of Gratification-money 1703 to 1713. (C.J., pp. 515–518.)

On 31 March 1714 Mr. Gwyn, Secretary of War, presented the following Estimates for the year 1714:

£ s. d.
Guards and Garrisons in Great Britain:
Horse (1,981 men) 153,409 10 0
Dragoons (1,272 men) 56,751 8 4
Foot (4,747 men) 120,557 15 0
(sic) 330,738 13 4
General Officers, Contingencies and Garrisons, including the twelve old Companies of Invalids 52,848 6 2
383,586 19 6
Add for two Independent Companies in the Highlands (116 men each) 2,840 8 4
£386,427 17 10
Forces in the Plantations, Minorca, Gibraltar, Dunkirk and Flanders:
Two Regiments and 13 Independent Companies in the Plantations (2,125 men) together with the Garrisons of Annapolis Royal and Placentia 39,478 11 0
Four Regiments of Foot in Minorca (2,500 men) 54,645 1 3
Three ditto at Gibraltar (1,500 men) 34,856 14
Six Battalions of Foot (of which two for four months only) at Dunkirk (2,681 men and extra for four months 1,338) 35,200 14 4
Six Regiments of Foot in Flanders (3,678 men) 36,686 18 6
£200,867 19 10½
(C.J., pp. 526, 527.)

On April 2 Mr. Brydges presented an Estimate of the Debts due to the Army to 21 December 1712 amounting to 385,391l. 13s. 5¼d. (C.J., pp. 532–535.)

On April 7 Mr. How's Office presented an Account for 11,984l. 2s. 4½d. to satisfy Assignments for Clothing for Regiments disbanded and men reduced from the Guards and Garrisons and also a Statement of Arrears of Subsistence, Off-reckonings and Clearings due to the Establishment of the Guards and Garrisons to 24 December 1713 amounting to 155,418l. 7s. 7½d. (C.J. pp. 543–545.)

Mr. Gwyn likewise presented a state of all the Troops, British and Foreign as they stood in 1711 compared with the present in 1714.

The State shewed in 1711 on the Flanders Establishment: Subject Troops 21,963; Foreigners 45.495 and 1,300 from Saxe Gotha and 2,022 Holsteiners and Liege Dragoons: total 70,780. Of these 45,495 Foreigners were “discharged” in 1712 when they withdrew themselves to march with Prince Eugene and the 3,322 remaining Foreigners in 1713: of the Subject Troops 13,345 were reduced or transferred to Ireland in 1713 and 926 were brought upon the Establishment of the Guards and Garrisons, leaving 7,692 now subsisting in Dunkirk and Flanders.

On the Portugal Establishment in 1711 there were 15,276 Subject Troops and 13,000 Portuguese. The Portuguese were disbanded in 1712 and of the Subject Troops 9,597 were discharged in that year and 4,179 disbanded in 1713, leaving only 1.500 for the Garrison of Gibraltar.

On the Spanish Establishment in 1711 there were 21,747 Subject Troops and 28,259 Foreigners. In 1712 15.912 Subject Troops and all the Foreigners were discharged; 3.335 Subject Troops were discharged in 1713, leaving 2.500 for the Garrison of Minorca.

In Italy there were 23.720 Foreigners, discharged in 1712.

On the Guards and Garrisons Establishment there were 17,383 men in 1711 and 2,785 in the Independent Companies and 8,166 Marines: of these 4.770 and 91 from the Independent Companies in North Britain were discharged in 1712 and reductions and transfers to the Irish Establishment in 1713 left in Britain etc. 8,000 men (exclusive of 890 men in the West Indies), and in the Independent Companies 2.113 (elsewhere shown, for no apparent reason, as 2,047). Of the Marines about 250 were still at sea. (C.J., pp. 546–551.)

Mr. Brydges further presented an Account of charges in respect of the Forces, incurred but not provided for in his Office, 22 December 1712 to 24 August 1713 amounting to 71.473l. 12s. 11½d. (C.J., p. 552.)

Bills of Exchange drawn by William Chetwynd in Genoa on the late Paymaster General of the Forces for coin for the Forces in Spain, amounted to 60,095l. 6s. 2d. (C.J., p. 553.)

On April 12 Sir John Leake presented to the House an Estimate of the Charge of Victualling the Land Forces since 1 August 1710; this Estimate is bound up with the other Papers of this Session' but would seem to have been almost identical with that in Treasury Accounts, Departmental, No. 662 [T. 38 662] except that this latter is from 1 October 1710. It was prepared at the Victualling Office, London, and is dated 1 March 1713 (i.e. 1 March 1713–14).

An Abstract on its last page shows

£ s. d.
Land Forces on Board Transport Ships 52,330 12 0
ditto on Board Men of War 3,269 11 6
German Soldiers on Board Transport Ships 395 13 0
Officers and Men belonging to the Ordnance 617 3
The Garrisons of: £ s. d.
Anapolis Royal in America 157 1 4
Placentia and for the Soldiers in their Passage 2,640 0 11
Gibraltar 53,558 6 8
Provisions etc. put on Board several Ships taken up by the Commissioners of Transportation for Victualling Soldiers which Ships were lost or taken by the Enemy 8,824 8 1
Provisions issued for the use of the Royal African Company 1,171 17
Paid on Bills of Exchange drawn by Col. Robert Hunter, Governor of New York 10,848 19 6
133,813 13 11
From whence abating the money Received by the Treasurer of the Navy of the Right Honble. John How towards Reimbursing the Charge of Victualling the Garrison of Placentia 1,960 0 0
Remains £131,853 13 11

An Account of the progress of the Peace was presented on April 14 (C.J., pp. 567–572.) In justification of the Peace policy emphasis was laid on the disproportionately heavy financial burden falling on Great Britain.

On April 15 Mr. Brydges reported to the House a claim for 65,022l. 8s. 8d. from the Elector of Hanover in respect of his Troops in the Queen's pay in the Low Countries. (C.J., p. 574.)

On April 21 Mr. Campion reported from the Committee on Army Debts. The Report was ‘bound up with the other Papers of this Session’

On April 29 Mr. Gwyn presented an Estimate for 42,785l. 14s. 4d. for Extraordinary Charges in Mr. How's Office for 1714. (C.J., p. 603.)

Mr. Bertie from the Commissioners on Army Debts reported on June 8 but his Report is also ‘bound up with the Papers of this Session’. (C.J., p. 672.)

Ordnance

An Estimate of the Charge of the Ordnance Office for the Year 1714 was presented on 10 March 1713–14, amounting to 55,281l. 16s. 0d. (C.J., p. 497.)

A State of the Garrisons in North Britain and of Arms brought from North Britain into South Britain was presented by Mr. Windsor for the Ordnance Office on April 14. (C.J., p. 566.)

On 4 May 1714 an Estimate for the Half Pay of Officers and Chaplains in the Train of Artillery was presented by Mr. Windsor from the Ordnance Office, amounting to 2,188l. 9s. 2d. (C.J., pp. 613, 614.)

Deficiencies

On 17 March 1713–14 Mr. Lowndes presented an Account of the Deficiency at Michaelmas 1713 of the yearly Fund of 160,000l. for the East India Company, secured on the 28d. per bushel Salt and on certain additional Paper Duties; the Deficiency amounted to 42,576l. 6s. 4d. (C.J., p. 499.)

On April 15 Mr. Lowndes reported a Deficiency of 88,741l. 13s. 10d. on the Two Third Subsidy (C.J., p. 572.)

On June 28 Mr. Lowndes presented an Account of Debts on the Public Registers. (C.J., pp. 705–707.)

Customs

On April 7 Mr. Lowndes presented an Account of the Customs and other Duties on French Goods for two years to Christmas 1713, amounting to 180,729l. 1s. 0½d.; and also an Account of all Surplusages or unappropriated Monies paid into the Exchequer between Michaelmas 1710 and 2 April 1714 and to what Uses they had been applied; the Account balanced at 234,904l. 13s. 2¼d. Remains at Michaelmas 1710 were 2,208l. 15s. 1d. and on 2 April 1714 839l. 12s. 2d., so Expenditure had exceeded Receipts by 1,369l. 1s. 11d. (C.J., pp. 555, 556.)

On April 30 the Customs Commissioners reported on the produce of the Duties on Books and Prints in London and the Outports. (C.J., p. 605.)

On May 4 it was reported that the Produce of the Customs etc. on French Prize Goods for two years to Christmas 1713 had amounted to 41,140l. 15s. 6d. (C.J., p. 612.)

The figures were: for 1712: London 13,804l. 10s. 6d., Outports 21,786l. 1s. 5¾d.
for 1713: London 2,335l. 17s. 0d., Outports 3,214l. 6s. 6¼d.

The Equivalent

On June 10 the Equivalent due to Scotland under the Act of Union was reviewed in the Commons. (C.J., pp. 675–677.)

The House agreed that out of 398,085l. 10s. paid to the Commissioners of Equivalent, the sum of 381,509l. 15s. 10½d. had been duly issued, leaving 16,575l. 14s. 1½d. in their hands.

THE SELECTED COMMITTEE ON ESTIMATES AND ACCOUNTS

This Committee as stated above was set up on 17 March 1713–14 (C.J., p. 500); it included Mr. Lowndes, Mr. Walpole, Sir Thomas Crosse and 71 others; all that came were to have Voices; the Committee was to meet that afternoon in the Speaker's Chamber at 5.0 p.m. and to sit de die in diem; with Power to send for Persons, Papers and Records; with leave to sit in the Morning if the Committee thought fit.

Sir Thomas Crosse reported from the Committee as follows:
on April 2 on the Navy Estimates;
on April 7 on the Deficiencies on the Classis Lottery for 1711 and 1712 and on the East India Company's Fund;
on April 19 on the Ordnance Office Estimate; and on the Two Thirds Subsidy;
on April 26 on Half pay for the Land Forces; and on the Elector of Hanover's demands;
on May 8 on the Estimate for Extraordinary Services in Mr. How's Office; on that for the Half Pay of Officers of the Artillery Train; and also on the Navy Debt;
on June 1 on the state of the Debt of the Land Forces.

On the Navy Estimates the Committee recommended economies as follows:

on the First General Head, that of Allowances etc.: £ s. d.
on the charge for executing the Office of Lord High Admiral, a reduction from 7,000l. to 5,000; saving 2,000 0 0
on the fourteen Navy Commissioners, a reduction from 7,000l. to 5,000l.; saving 2,000 0 0
on House rent to five Commissioners not dwelling at the Navy Office; a saving of 320 0 0
on the Second Head, that of Superannuated Sea Officers; no change nil
on the Third Head, that of Pensions and Annuities; a reduction of 270 0 0
on the Fourth Head, that of the Yards; Harwich and Kinsale being already reduced, no further saving nil
on the Fifth Head, that of the Outports; a saving of 200 0 0
on the Headings of Wages, Victuals, Harbour-moorings and repairs; these totalled 150,014l. 12s. 4d.; the Committee counselled frugality but were unable to make any specific recommendation unspecified
on Half Pay; 35,574l. 3s. 6d., a new Article based on a computation by the Lords of the Admiralty nil
total savings specifically recommended £4,790 0 0

(C.J., pp. 530, 531.)

On the Estimate for the South Sea Company, amounting to 576,279l. 10s. 0d. less 25,400l. from the Duty of 12d. per bushel on Salt, leaving 550,879l. 10s. 0d., the Committee recommended, in respect of interest already paid and to be paid on Capital Stock not subscribed, a saving of 52,794l., reducing the Estimate to 498,085l. 10s. 0d. (C.J., pp. 539, 540.)

The Deficiencies on the Classis Lottery for 1711 and 1712 and on the East India Company's Fund were reported as being 67,546l. 4s. 3½d., and 42,576l. 6s. 4d. respectively. (C.J., p. 557.)

The Committee accepted as fair and reasonable the Ordnance Office Estimate of 55,281l. 16s. 0d.; and had also considered the Deficiency of 88,741l. 13s. 10d. on the Two-Thirds Subsidy. (C.J., p. 576.)

On Half Pay for the Land Forces the Committee found that 57,877l. 11s. 6½d. was due to Christmas 1713; the Committee had likewise considered the Elector of Hanover's Demands; the sum demanded to complete the pay of 10,000 men, Baron Bothmar's Regiment of Hanover Dragoons, with their Extraordinaries, to the day on which they separated from the British Army, was 65,022l. 8s. 8d. (C.J., p. 593.)

The Committee accepted as fair and reasonable the sums of 42,785l. 14s. 4d. for Extraordinaries in Mr. How's office and of 2,188l. 9s. 2d. for the Half Pay of Officers of the Artillery Train. (C.J., p. 621.)

The Committee had likewise considered the Navy Debt put at 1,806,791l. 1s. 4d., against which was available 773,814l. 0s. 3¼d. in the hands of successive Treasurers, leaving a net Debt at 13 December 1713 of 1,032,977l. 1s. 0¼d.; this the Committee had examined Head by Head and submitted thereon a detailed Report to the House. (C.J., pp. 622–623.)

The Committee reported the Debt of the Land Forces at 1,463,306l. 15s. 11½d.; the Paymaster General had received 65,843l. 11s. 1d. interest on Mortgage Tallies and Dividends of South Sea Stock, wherefrom he had made good the interest due on loans borrowed on South Sea Stock. (C.J., pp. 655–660.)

Supply

The Queen in her Speech of 2 March 1713–14 had stated that Accounts would be laid before the House of Commons to enable that House to judge what Aids were necessary; she would only ask for Supplies for the current service of the Year; and for the discharge of such Debts as might on examination be found fair and reasonable (see above, p. vi).

In thanking the Queen for her gracious Speech the House promised to grant the necessary supplies and that they would do their utmost to remedy any Disorders a long War might have introduced (C.J., pp. 474, 475). On March 5 on a Motion being made for a Supply to be granted it was resolved that on the morrow the House of Commons would resolve itself into a Committee of the Whole House to consider on that Motion (C.J., p. 487.) This was done, Mr. Lowndes taking the Chair of the Committee (C.J., p. 489), which reported on March 9, calling for Accounts and Estimates (C.J., p. 490).

On March 18 it was resolved: £ s. d.
that Ten thousand Men be allowed for the Sea-Service for the Year 1714 (from 1 January 1713–14) and that a Sum, not exceeding 4l. per month, be allowed for maintaining the said Ten thousand men for 13 Months, including the Ordnance for Sea-Service 520,000 0 0
(C.J., p. 513.)
On 3 April 1714 it was resolved:
that a sum be granted for the Ordinary of the Navy for the Year 1714, including Half-Pay to the Sea Officers, not exceeding 245,700 0 3
(The words here italicised were an Amendment.) (C.J., p. 537.)
On April 7 it was resolved:
that a sum be granted to make good, for the Services of the Navy, the like Sum which in the Year commencing from Xmas 1713 is to be paid by the Treasurer of the Navy to the South Sea Company, not exceeding 498,085 10 0
(C.J., p. 557.):
On April 10 it was resolved:
that a sum be granted, for maintaining of Guards and Garrisons in Great Britain, Jersey and Guernsey, together with two Independent Companies in North Britain, for the Year 1714, not exceeding 386,427 17 10
that a sum be granted, for maintaining the Forces and Garrison at Minorca, for the Year 1714, not exceeding 54,645 1 3
that a sum be granted, for maintaining the Forces and Garrison at Gibraltar, for the Year 1714, not exceeding 34,856 14
that a sum be granted, for maintaining of Four Companies at New York, four Companies at Annapolis Royal, Four Companies for Placentia, One Company at Bermudas, and the Garrisons of Annapolis Royal and Placentia, for the Year 1714, not exceeding 20,170 1 6
that, for supplying the Deficiency of the Fund of the Classis Lottery in 1711, for the Year ending at Michaelmas 1713 a sum be granted not exceeding 67,358 15 7
that, for ditto in 1712, for the same time, a sum be granted not exceeding 67,546 4
that, to make good the Deficiency of the yearly Fund, granted for the Benefit of the Company, and others, trading to the East Indies, a sum be granted not exceeding 42,576 6 4
(C.J., p. 561.)
On April 24 it was resolved:
that, for the Change of the Office of Ordnance for Land Service, 1714, there be granted a sum, not exceeding 55,281 16 0
that, to make good the Deficiency of Principal and Interest upon the Two-third Subsidy, a sum be granted, not exceeding 88,741 13 10
(C.J., p. 590.)
that a sum be granted, for maintaining the Forces in Flanders, and at Dunkirk, until Michaelmas 1714 not exceeding 107,831 9 2
that a sum be granted, for maintaining of Col. Handasyde's Regiment at Jamaica, and Col. Alexander's Regiment in the Leeward Islands until Xmas 1714, not exceeding 19,308 10 0
that a sum be granted, for the Charge of Half-pay to such Officers who are allowed it by Special Warrant, for the Year 1714, not exceeding 5,862 16 2
(A proposal to recommit this Resolution was only negatived by one voice, 121 for recommittal, 122 against.)
that a sum be granted, for the Charge of Half-pay to the Officers upon the Land Forces and Marines being her Majesty's Natural-born Subjects or Naturalised, for the Year 1714, not exceeding 123,293 19 2
(The italicised words represent an Amendment agreed to in the House.)
that a sum be granted, to satisfy the Arrears due to the Officers of the Land Forces, and Marines, for Half-pay, at Christmas 1713, not exceeding 57,877 11
(C.J., p. 642.)
On May 31 it was resolved:
that a sum be granted towards satisfying the Debt due for Seamen's Wages, and to the Yards; and for the Debt due to the Marines, not exceeding 300,000 0 0
(C.J., p. 654.)
On June 5 it was resolved (the second Resolution being carried nemine contradicente):
that a sum be granted, for the Military Officers and Chaplain, that served in the Train of Artillery in Flanders and Spain, and on several Expeditions; which, with the the Allowance they have on the Establishment in the Office of Ordnance, is to complete their Half-pay for the Year 1714; not exceeding 2,188 9 2
that a sum be granted, towards satisfying the Debt due on Account, to the Land Forces; out of which the sum of 60,095l. 9s. 2d. is to be applied to discharge Bills of Exchange, drawn by William Chetwynd at Genoa, for corn sent to Barcelona; not exceeding 300,000 0 0
that a sum be granted, upon Account, to be equally distributed amongst the Chaplains that served in the Fleet during the late War, and are not otherwise provided for; not exceeding 3,000 0 0
that a sum be granted, to make good the Interest on Debentures to the Sufferers at Nevis and St. Christopher's, for Three Years, to 25 December 1714, not exceeding 18,540 12
that a sum be granted, for the support of the Royal Hospital at Chelsea, and Pay of the Out-pensioners; and for the extraordinary Allowance for Forage for the Dragoons in North Britain, from 25 December 1713 to 25 December 1714; not exceeding 42,785 14 4
(C.J., p. 670.)
£3,062,079 4
Classifying the several items we find—
Navy:
Men for sea service 520,000 0 0
Ordinary 245,700 0 3
Repayment of sum paid to South Sea Company 498,085 10 0
Debt for Seamen's Wages 300,000 0 0
Chaplains 3,000 0 0
£1,566,785 10 3
Army: £ s. d.
Guards and Garrisons 386,427 17 10
Minorca 54,645 1 3
Gibraltar 34,856 14
America 20,170 1 6
Flanders and Dunkirk 107,831 9 2
Jamaica etc. 19,308 10 0
236,811 16
Half pay by special Warrant 5,862 16 2
Half pay 123,293 19 2
Half pay, arrears 57,877 11 187,034 6 10½
Debt to the Land Forces 300,000 0 0
Chelsea and Extraordinaries 42,785 14 4
£1,153,059 15 9
Ordnance:
Land Service 55,281 16 0
Officers of the Train, to complete Half pay 2,188 9 2
£57,470 5 2
Defiencies:
on the Classis Lottery 1711 67,358 15 7
on the Classis Lottery 1712 67,546 4
on the East India Company's Fund 42,576 6 4
on the Two-third Subsidy 88,741 13 10
£266,223 0
Miscellaneous:
Relief for Nevis and St. Christopher's £18,540 12

These figures agree with those given from the Treasury Yearly Accounts except that the latter are grouped slightly differently and that the quarterly payments to the South Sea Company are given as ‘Voted 498,085l. 10s. but paid 504,475l. 3s. 9d.’ The Treasury Yearly Accounts further include certain statutory payments, amounting to 185,204l. 8s. 6½d. (see below, pp. xcv, xcvi).

Ways and Means

The Land Tax. Mr. Conyers reported on 22 April 1714 from the Committee of Ways and Means recommending a Land Tax of 2s. in the 1l., with a proportionable Cess in Scotland (C.J., p. 585). The Bill was accordingly presented and read for the First time the next day (C.J., p. 590); read a Second time and Committed on April 24 (ibidem). A Credit Clause was to be added April 26 (C.J., p. 593). After further Reports and Amendments the Bill was ordered to be engrossed on May 4 (C.J., p. 613), read a Third time on May 7 (C.J., p. 620), and received the Royal Assent on May 11 (C.J., p. 626), becoming 13 Anne c. 1 (‘Statutes of the Realm’ numeration).

The Malt Duties. The Committee, by Mr. Conyers, reported on May 11 recommending the re-enactment of the Duties on Malt, Mum, Cyder and Perry to continue 23 June 1714 to 24 June 1715; the Bill was accordingly presented the next day and read a First Time (C.J., pp. 626, 630); it was Committed on May 13 (C.J., p. 631); on May 14 the Committee was instructed to receive additional Clauses, including one for the encouragement of Tillage and of the consumption of Malted Corn (C.J., p. 633). The Bill with Amendments was ordered to be engrossed on 20 May (C.J., pp. 634, 635). It was read the Third time on May 25 accepted by the House of Lords on May 27 (C.J., pp. 641, 648) and received the Royal Assent on May 28 (C.J., p. 650) becoming 13 Anne c. 2.

This Act seems to have received a smooth passage in contrast with that of the previous year; Peace being now established, it could no longer be suggested that a tax on Scotch Malt was an infringement of the Act of Union.

Duties on Soap and Paper. A new Lottery Act was introduced this year, to raise 1,400,000l. It was secured on Duties on Soap, Paper, etc. Mr. Conyers reported to the House of Commons on June 22 recommending from the Committee on Ways and Means:
a further Duty on Coals exported of 5s. per chaldron;
a further Duty on Vellum etc. on which certain matters are engrossed or written viz. on Letters Patent etc. 40s., on Pardons 40s., on Grants of Money exceeding 100l. 40s., on Grants of Office worth over 50l.per an., 40s., on Dispensations 40s., on Instruments of Admission of a Fellow of the College of Physicians or of an Attorney, etc. 40s., on Appeals 40s., on Ecclesiastical Institutions, etc. 40s., on Letters of Mart 5s., on Warrants 2s. 6d., on Indentures etc. 6d.;
a Drawback of the whole 1½d. a 1b. on all tanned Leather made into Goods or Wares and exported;
an Additional Duty on Foreign Soap of 1d. a 1b.;
an Additional Duty on Soap made in Great Britain of ½d. a 1b.;
the like Duties on Soap to be applied to all Stocks in hand;
a drawback to be allowed on Soap exported and on Soap used in the Woollen Manufacture;
Duties to be laid on Paper, Pasteboards, Millboards and Scaleboards etc. equal to a moiety of those under the Act 10 Anne [c. 18]; stocks in hand to be charged the like Duties;
Duties to be laid on imported Linens etc.; and on Silks, Callicoes, Linens and Stuffs to be printed, stained or dyed in Great Britain; stocks in hand to be charged a moiety of the said Duties;
a Duty of 4s. 6d. on every piece of Vellum etc. on which shall be written a transfer of Stock;
a further Duty of 2d. per 1b. on foreign Starch;
a further Duty of 1d. per 1b. on Starch made in Great Britain;
a Duty of 15l. per cent ad valorem on imported Buckrams;
the above Duties to continue for 32 years to provide a Fund not exceeding 105,000l.per an. for raising a sum of 1,400,000l. by way of a Lottery;
any Surplusages to be paid into the Exchequer for the Public Use.

The House divided on the Duties on Soap, on the inclusion of “Callicoes, Linens,” on the Duty on Buckrams and on the general Motion; the Bill was ordered to be introduced (C.J., pp. 693–695).

Mr. Conyers presented the Bill accordingly on July 26; it was read a Second Time and Committed on June 28; ordered to be reported on July 1; ordered, with Amendments, to be engrossed on July 2; read the Third Time on July 5; and passed by the House of Lords on July 9 (C.J., pp. 702, 704, 713, 715, 718, 723).

The Act appears in ‘Statutes of the Realm’ as 13 Anne c. 18; s. 1 provides for the Additional Duties on Soap for 32 years from 2 August 1714, s. 2 for the Additional Duties on Paper etc. imported, s. 3 for the Duties on Paper etc. made in Great Britain, s. 4 for the Additional Duty on Painted Paper made in Great Britain, s. 5 for the Duty on chequered and striped Linen imported, s. 6 for the Duty on Silks etc. printed in Great Britain, s. 7 for the Additional Duty on Starch imported and on Starch made in Great Britain, s. 9 for the Additional Duty on Coal Exported; the Commissioners of Customs and the Commissioners of Excise are each to be responsible for the Management of these Duties in their respective spheres; s. 21 et seqq. deal with the Additional Stamp Duties, to be managed by the Commissioners of Stamps; s. 32 provides that 105,000l. for 32 years from Michaelmas 1714 be the yearly Fund for clearing off the Principal Sum of 1,876,400l. with Interest at 4l. per cent. any Deficiency to be made good out of the first Aid to be granted by Parliament or out of Unappropriated Money; by s. 33 any person can be a Contributor by taking up one or more 10l. units; the usual provisions, much as in other Lottery Acts, follow; s. 37 provides for 24,262 Fortunate Tickets, the highest being one for 20,000l. Principal Money; s. 69 contains the Appropriation Clause under which the Receipts of the Lottery are to go to the services voted in Supply within the totals granted (see above) i.e. the Navy including Half-pay and the Navy Debt; the Guards and Garrisons; the Forces Abroad; Half-pay for the Land Forces and Marines, including arrears; the Royal Hospital, Chelsea, and the extraordinary Forage Allowance in North Britain; the Debt due to the Land Forces; the charges of the Office of Ordnance, including Half-pay; the Deficiencies on the Classis Lotteries, 1711 and 1712, on the East India Company's Fund and on the Two-Third Subsidy, and to make good the Interest on Debentures to the Sufferers at Nevis and St. Christopher's.

A proviso for the South Sea Company and one for Salaries and incidents of the Commissioners of Accounts follow (ss. 70, 71).

Other Acts affecting Customs, etc. The Act 13 Anne c. 3 allows a Drawback on Salt exported for the curing of Fish taken ‘at North Seas or at Isleland’.

The Act 13 Anne c. 5 takes away the new Additional Duty of 30l. per cent ad valorem imposed by Statute 10 Anne c. 18 s. 38 upon all Books and Prints imported into Great Britain.

This was passed in pursuance of a Report from the Committee of Supply on May 25 that this new Additional Duty was a great discouragement to Learning; and prejudicial to the other Duties laid on Books and Prints imported into Great Britain. (C.J., p. 642.)

The Act 13 Anne c. 8 for encouraging the Tobacco Trade had a somewhat complicated passage. A Bill on this subject was introduced in the previous Parliament (Ordered 19 June 1713, Read June 25, Committed June 26). On 20 March 1713–14 it was resolved that on Monday, March 22, the House would resolve itself into a Committee of the whole House to consider the Drawbacks upon Tobacco, Muslins, and East India Silks carried to Ireland; which was done (C.J., p. 519). On March 23 Mr. Conyers reported in favour of a Drawback of 3¼d. a 1b. on Tobacco so exported; this, however, was amended by the House to 3d. a 1b. only. (C.J., p. 520.)

The Bill went to a Committee of the whole House. It was reported by Mr. Conyers on April 19 but the proposal for its engrossment was negatived. (C.J., p. 577.)

Meanwhile on April 8 a Petition had been received from the Merchants in London trading in Tobacco on behalf of themselves and the Planters in Maryland and Virginia, complaining that they were being ruined by the Customs of 6⅓d. per 1b. on Tobacco imported and it was Ordered that a Bill be brought in to assist them (C.J., p. 558). On April 10, however, the House ordered that the Petition should first be considered in Supply. On the Report from Mr. Conyers from the Committee of Supply on April 12 (C.J., p. 564) a new Bill was Ordered which was presented by Mr. Lowndes on April 21 and read a First time; it was read a Second time and Committed on April 27 (C.J., pp. 582, 593). The Bill was read a Third time on May 31 and, after Amendment, was passed, receiving the Royal Assent on June 25 (C.J., pp. 654, 701).

The Act as passed allows, after 1 June 1714, 8l. per cent. out of all Duties for waste and shrinkage of Tobacco; also provides that all Duties on Tobacco are to be paid at the end of 18 months instead of within varying limits; allowance at 10l. per cent. per an. is to be made for prompt payment. Stricter regulations are to govern damaged tobacco; it had been alleged (C.J., p. 573) that, in order to avoid Duty, damaged and discoloured tobacco was being imported; tobacco condemned as ‘none other than trash’ was being marketed; under the new Act the merchant would not obtain a Drawback on his Debenture on reshipping tobacco in respect of damaged Tobacco but could refuse to pay Duty in which case the Tobacco would be destroyed; as the separation of such damaged Tobacco for destruction might deface the remainder of the Tobacco an allowance of 25 1b. of Tobacco Duty-free was to be made for every 100 1b. of Tobacco so separated.

The Act 13 Anne c. 12 discharges the Commissioners of Equivalent for the Sum of 381,509l. 15s. 10½d. by them duly issued out of the 398,085l. 10s. which they received under the 15th Article of the Act of Union.

HOUSE OF LORDS

Vol. VI of a ‘Collection of the Parliamentary Debates in England’, printed in 1741, gives on pp. 249 et seqq. an account of a Debate about the Spanish Trade which took place on 30 June and 1 July 1714. The Earl of Nottingham complained of ‘the explanations of the Third, Fifth and Eighth Articles of the Treaty of Navigation and Commerce with Spain’ and was seconded by Lord Cowper. Lord Bolingbroke attempted to answer their objections. Lord Halifax represented ‘how the most beneficial branch of commerce, the Trade, for the recovery of which we entered into the late expensive war, had been notoriously neglected and given up’. Sir William Hodges and some 30 of the more eminent merchants trading to Spain, being called into the House, gave evidence that without rescission of the ‘explanations' their commerce could only be carried on at a loss of 20 to 30 per cent. Their Lordships demanded papers to be laid, together with the names of the persons who advised the Queen to that Treaty. They then adjourned further consideration until the Monday, when the Queen gave her answer but no information as to the indentity of her advisers. Lord Wharton and Lord Halifax protested and moved ‘that a representation be made to Her Majesty, to lay before her the insuperable difficulties, that attended the Spanish Trade, on the foot of the late Treaty’ but the House did not insist on being given the names of the Queen's advisers, believed to be Lord Bolingbroke and his agent Arthur Moore. The Queen's answer was that it had been her care to procure all possible advantages for her Subjects in Trade and that she would continue her utmost endeavours to obtain further benefits, particularly in the trade with Spain.

On Tuesday, July 6, the Lords again proceeded to the consideration of the Spanish Trade and to the examination of the Commissioners of Trade and Plantations. The next day they had before them such members of the House of Commons as were of the Committee of the South Sea for the Assiento and likewise William Lowndes; Mr. Lowndes admitted that he and Mr. Taylor, First Clerk to the Lord Treasurer, were only nominal assignees for the quarter part of the Assiento contract reserved to the Queen and it was suspected that Lord Bolingbroke, Arthur Moore and Mrs. Masham were the real beneficiaries. After a speech by Lord Cowper and the defeat of a motion by Lord Wharton, the Earl of Anglesey's motion was carried to present an Address to the Queen to thank her for having given not only licences for the two ships of 500 tons each and the Assiento contract; but also the quarter part which she was pleased at first, to reserve to herself; and that she would be pleased that such other advantages which were or might be vested in her Majesty, might be disposed of for the use of the public. The Queen's reply, that as to the particulars desired she would dispose of them as she should judge best for the service, displeased the Whigs and, had Parliament but sat a day longer, Arthur Moore might have been censured and Lord Bolingbroke would have run a risk of being prosecuted for corrupt conduct. (‘Parliamentary Debates’, VI, pp. 249–256.)

TREASURY YEARLY AND DECLARED ACCOUNTS

These have been abstracted as in former years and present no unusual features except for a rather unusually large change of Accountants. All the Declared Accounts have been included and, where important cuts have had to be made, indications have been given.

APPENDIX

As this is the last volume for Queen Anne's reign, it may be convenient to give here a list of such Statutes of that reign as are relevant to this Calendar. The Acts are listed according to the numeration of the ‘Statutes of the Realm’ (1821); a classified list or index follows.

1 Anne c. 1. An Act for the better Support of Her Majesty's Household and of the Honour and Dignity of the Crown.

This Act, after reciting Stat. 12 Car. II c. 23, 2 W. & M. c. 3, 9 W. & M. c. 23, 10 W. III c. 10, 12 & 13 W. III c. 12, grants the Queen from 9 March 1701–2 the Excise Duties upon Beer, Ale and other Liquors and the Excise of 6d. per Barrel of Vinegar etc. as enjoyed by King William III, together with Tonnage and Poundage for life; the several Duties to be for the Support of the Queen's Household, but subject to the payment of 3,700l. weekly from the Excise for payments secured thereon and for the Public Use. The Act also restricts the power of making grants of Land from the Crown etc.

1 Anne c. 3 is an Act for continuing 8 & 9 W. III c. 26 for better preventing the counterfeiting the Current Coin of the Kingdom.

1 Anne c. 4 is an Act for taking, examining and stating the Public Accounts of the Kingdom.

This Act appoints Commissioners to take Accounts of all Moneys that have been or shall be granted to the Crown and of all other Public Money due and payable on and from 5 November 1688 and not yet accounted for.

1 Anne c. 6. This Act has no title on the Roll but was originally indorsed ‘An Act for granting an Aid to Her Majesty by diverse Subsidies and a Land Tax’.

For the Defence and Safety of the Realm, Wholesale and Retail Traders are to pay 2l. 10s. for every 100l. Stock in Trade, Personal Estates to pay 1l. 5s. for every 100l., Pensions out of the Public Revenue to pay 4s. in the 1l., Great Officers of State etc., over and above all other Duties, to pay 1s. in the 1l., Serjeants, Barristers, etc., to pay 4s. in the 1l., persons in England to pay 4s. over and above all other Duties; a further Aid and Supply on Lands etc. to bring in an additional 1,979,931l. 19s. 1d. in the year from 25 March 1702; employments of profit to pay 4s. in the 1l.

1 Anne c. 7. An Act for making good Deficiencies and for restoring the Public Credit.
This Act is otherwise known as the Second General Mortgage, the first being 8 & 9 W. III c. 20.
The Deficiencies particularised in the Act amount to 2,338,628l. 15s. 5¾d. and Interest.
To meet this, the Subsidy of Tonnage and Poundage and other Duties on Wines, Tobacco, East India Goods, etc., the Stamp Duties, the Duties on Whale Fins, etc. are to continue to 1 August 1710 and to be used to create a General Fund to make good the Deficiencies on the particular Funds.

1 Anne c. 8. An Act to appoint Commissioners to treat for an Union between England and Scotland.

1 Anne c. 15. An Act for preventing Frauds in the Duties upon Salt.

1 Anne st. 2 c. 1. An Act for granting.. a Land Tax for carrying on the War.

1,979,931l. 19s. 1d. to be raised in One Year from 25 March 1703 by a Tax of 4s. in the 1l.

1 Anne st. 2 c. 3. An Act for granting a Supply.. by Duties… upon Malt, Mum, Cyder and Perry.
From and after 23 June 1703 and before 24 June 1704 the Duty on Malt to be 6d. a Bushel, on Mum 10s. Additional Duty per Barrel, on Perry and Cyder 4s. a Hogshead Additional Duty: to be managed by the Commissioners of Excise. Clause of Loan at 5l. per cent. per an.

1 Anne st. 2. c. 4. An Act for continuing the Duties upon Coals, Culm and Cinders.
This Act continues the Duties of 9 W. III c. 13 and of 10 W. III c. 10 from 14 May 1703 until 15 May 1708. Clause of Loan for 500,000l at 5l. per cent. per an.

1 Anne st. 2 c. 5. An Act for granting an Aid… by Sale of several Annuities at the Exchequer for carrying on the War….
Natural born Subjects may advance 79,155l. for purchasing Annuities payable out of Excise Duties under 4 W. & M. c. 3 and 8,475l. payable out of Two-seventh Parts of the other Duties of Excise. Annuitants to receive for every 210l. contributed 14l. yearly for 89 years from 25 January 1702–3.

1 Anne st. 2 c. 14. An Act for incouraging the Consumption of Malted Corn and for the better preventing the running of French and Foreign Brandy.

1 Anne st. 2 c. 17. An Act for granting… several Subsidies for carrying on the war.
Wholesale and Retail Traders to pay 2l. 10s. for every 100l. Stock in Trade, Personal Estate to pay 1l. 5s. for every 100l., Pensions to pay 4s. in the 1l., Great Officers of State etc. to pay 1s. for every 20s. (over and above all other Duties), Serjeants, Barristers, etc. to pay 4s. in the 1l. etc.

1 Anne st. 2 c. 19. An Act for preventing Frauds in Her Majesty's Duties upon stampt Vellum, Parchment and Paper.
This Act lays down additional penalties etc.

1 Anne st. 2 c. 23. An Act for taking.. the Public Accounts of the Kingdom.
This Act appoints Commissioners as in 1 Anne c. 4.

1 Anne st. 2 c. 24. An Act for reviving… Acts for appointing Commissioners to take.. the Debts due to the Army and for Transport Services and also an Account of the Prizes
This Act revives and continues 11 W. III c. 8 and 13 & 14 W. III c. 1.

2 & 3 Anne c. 1. An Act for granting a Land Tax in the Year 1704.
1,979,931l. 19s. 1d. to be raised in One Year from 25 March 1704.

2 & 3 Anne c. 2. An Act for continuing the Duties upon Malt, Mum, Cyder, and Perry for one Year.
This continues 1 Anne st. 2. c. 3 from and after 23 June 1704 to 24 June 1705.

2 & 3 Anne c. 3. An Act for granting an Aid for carrying on the War by selling Annuities
From 25 Dec. 1705 3,700l. weekly out of the Excise Duties to be paid into the Exchequer. Annual sums at 3l. per cent. per an. under 12 & 13 W. III c. 12 to be paid out of weekly payments, and also Annuities to be purchased by this Act after 25 Dec. 1705; any residue to go to the Public Use. Annuities for One Life at 9 years purchase, for Two Lives at 12 years purchase, for 99 Years at 15 years purchase; to commence from 25 March 1704; contributions limited to an aggregate of 1,200,000l.

2 & 3 Anne c. 9. An Act for the better paying the Annuities after the Rate of 3l. per cent. per an. payable to several Bankers and other Patentees
These Annuities were secured on the 3,700l. weekly Excise, under 12 & 13 W. III c. 12 and 1 Anne c. 1.

2 & 3 Anne c. 11. An Act for better charging several Accomptants with Interest money by them received.
The Navy Treasurer and Army Paymasters etc. are chargeable with the Interest on Tallies in their hands.

2 & 3 Anne c. 16. An Act for the better securing the Duties upon Salt.

2 & 3 Anne c. 18. An Act for granting.. an additional Subsidy of Tonnage and Poundage for Three Years and for laying a further Duty upon French Wines condemned as lawful Prize and for ascertaining the Values of unrated Goods imported from the East Indies.
One other subsidy of Tonnage upon Wines Imported after 8 March 1703–4 for Three Years viz. One Third Part of the Duties as by 9 W. III c. 23 and 1 Anne c. 1. Poundage upon all Goods imported after 8 March 1703–4 viz. One Third Part of the Duties as by the recited Acts. (This is the so-called One-third Subsidy.)

3 & 4 Anne c. 1. An Act for granting… a Land Tax… in the year 1705.
2,000,000l. to be raised in One Year, from 25 March 1705: 4s. in the 1l. on Personal Estates etc.

3 & 4 Anne c. 2. An Act for raising Monies by Sale of several Annuities for carrying on the present War.
877,930l. 19s. 3½d., to purchase Annuities for 99 years, at 15 years purchase. For raising a further 187,930l. 19s. 3½d., original Contributors for One Life etc. may convert their Estate to 99 Years.

3 & 4 Anne c. 3. An Act for granting… a further Subsidy on Wines and Merchandizes imported.
Additional Duties of Tonnage for 4 years upon Wines imported; and Duty of Poundage upon other Goods imported viz. Two Third parts of the Duties as by 9 W. III c. 23 and 1 Anne 1. (The so-called Two-third Subsidy.)

3 & 4 Anne c. 12. An Act for prohibiting all Trade and Commerce with France.

The Commodities mentioned therein are not to be imported during the present War.

3 & 4 Anne c. 17. An Act for continuing the Duties upon Malt, Mum Cyder and Perry for one Year.
This Act continues the Duties of 1 Anne st. 2. c. 3 as continued by 2 & 3 Anne c. 2 for a further year, 23 June 1705 to 24 June 1706. Clause of Loan at 6l. per cent. per an.

3 & 4 Anne c. 18. An Act for continuing Duties upon Low Wines and upon Coffee, Tea, Chocolate, Spices and Pictures and upon Hawkers, Pedlars and Petty Chapmen and upon Muslins and for granting new Duties upon several of the said Commodities and also upon Callicoes, China Ware and Drugs.
This Act further continues, until 24 June 1710, the Duties under 6 & 7 W. III c. 7 and 9 W. III. c. 27 as continued by 12 & 13 W. III c. 11. Additional Duties are laid on Coffee etc. and on White Callicoes etc. imported from 1 Feb. 1704–5 to 24 June 1710.

4 & 5 Anne c. 1. An Act for granting… a Land Tax… in the Year 1706.

1,997,763l. 3s. 4½d. to be raised in One Year from 25 March 1706. Personal Estates etc. to pay 4s. in the 1l.

4 & 5 Anne c. 9. An Act to impower the… Treasury to issue out of the… Coinage Duty any Sum not exceeding 500l. over and above the sum of 3,000l. yearly for the… Mint.
An Amendment of 18 & 19 Car. II c. 5.

4 & 5 Anne c. 17. An Act for continuing the Duties upon Malt, Mum, Cyder and Perry for the… Year 1706.
This further continues the Duties of 1 Anne st. 2 c. 3 from 23 June 1706 to 24 June 1707.

4 & 5 Anne c. 18. An Act for continuing an Additional Subsidy of Tonnage and Poundage and certain Duties upon Coals, Culm and Cinders and additional Duties of Excise and for.. establishing a Fond… for Payment of Annuities… for raising a Supply… for… the Year 1706.
Grant of 2,575,761l. 16s. 2d.
Continuance from 8 March 1706–7 for 98 years of the One-third Subsidy under 2 & 3 Anne c. 18.
Duties on Coal, Culm etc. under 9 W. III c. 13 and on Cinders under 10 W. III c. 10 continued to 30 September 1710.
Duties on Beer, Ale etc. as under 5 W. & M. c. 7, granted for 95 years from 17 May 1713.
2,855,761l. 16s. 2d. (including 280,000l. for quarterly payments) to be raised by 99-year Annuities at 15½ years purchase.

4 & 5 Anne c. 23. An Act for laying further Duties on Low Wines….
This imposes Additional Duties over and above those under 12 & 13 W. III c. 11 and 3 & 4 Anne c. 18; Distillers to pay 2d. per gallon for Spirits drawn from imported materials. Stronger provisions are imposed against the importation of foreign-cut Whalebone. Amendments are made to the Stamp Acts and to the Salt Duties Acts. William Kidd's effects are to go to Greenwich Hospital.

6 Anne c. 1. An Act for granting.. a Land Tax… in the Year 1707.
1,997,763l. 3s. 4½d. to be raised in One Year from 25 March 1707; Personal Estates to pay 24s. in the 100l.

6 Anne c. 2. An Act for continuing the Duties on Low Wines… and the Duties payable by Hawkers and part of the Duties on Stampt Vellum and the late Duties on Sweets and the One Third Subsidy and for establishing a Fund for raising a further Supply for the Year 1707
1,120,000l. and 35,000l. to be raised. Duties on Low Wines etc. and on Hawkers etc. as continued by 3 & 4 Anne c. 18 to be further continued for 96 years. Stamp Duties of 5 & 6 W. & M. c. 21, continued by 8 & 9 W. III c. 20 and 1 Anne c. 7, are further continued for 96 years from 1 Aug. 1710. Duty on Sweets, 36s. per barrel, from and after 24 March 1706–7 for 99 years. The Additional Tonnage and Poundage of 4 & 5 Anne c. 18 is continued for one further year. Annuities for 99 years at 16 years purchase from 25 March 1707 not to exceed 1,155,000l.

6 Anne c. 5. An Act for continuing the Duties upon Malt, Mum, Cyder and Perry for the Year 1707.
This further continues the Duties of 1 Anne st. 2 c. 3 to 24 June 1708.

6 Anne c. 11. An Act for an Union of the Two Kingdoms of England and Scotland.
Article VI deals with the Regulation of Trade, Duties etc.; English Duties to extend to Scotland; Article VII extends the English Excise to Scotland; Article VIII extends the Salt Duties to Scotland. Article IX provides that when England is charged with 1,997, 763l. 8s. 4½d. by way of Land Tax Scotland shall pay 48,000l. and so in proportion. By Articles X & XI the Stamp Duties and Window Tax are not to apply to Scotland. By Article XII the Duties on Coals, Culm and Cinders are not to apply to Coal etc. consumed in Scotland but are to apply to Coal etc. not consumed there. By Article XIII Malt Duty is not chargeable in Scotland; by Article XIV future Duties shall apply to both countries, but no Malt made and consumed in Scotland is to be charged ‘with any Imposition on Malt during this present War’ Article XV contains further provisions in respect of Proportion of Charges of Duties and Application of Revenue; including the method to be used in calculating the Equivalent due to Scotland.

6 Anne c. 21. An Act for continuing the Duties on Houses to secure a Yearly Fund for circulating Exchequer Bills whereby a sum not exceeding 1,500,000l. is intended to be raised for carrying on the War
This Act continues for ever the Duties of 7 & 8 W. III c. 18 as continued by 8 & 9 W. III c. 20 and 1 Anne c. 7. The Treasury to issue Bills for 1,500,000l.; the Bank of England to be allowed 4l. 10s. per cent. per an. for circulating Exchequer Bills.

6 Anne c. 27. An Act for continuing several Subsidies, Impositions and Duties.
This Act is that for the Third General Mortgage and continues to 1 August 1712 the Subsidy of Tonnage and Poundage 12 Car. II c. 4 and other Duties, the Duties on Wines and Vinegar of 1 Jac. II c. 3, the Tobacco Duties of 1 Jac. II c. 4, the Duties on East India Goods of 2 W. & M. sess. 2 c. 4, the Duties on Goods and Merchandizes of 4 W. & M. c. 5 and the Duties on Whale Fins of 9 W. III c. 45. There is a Clause of Loan for 822,381l. 15s. 6¼d. or over at 6l. per cent. tax free. Ss. 23 and 24 contain the Appropriation Clauses.

6 Anne c. 29. An Act for Ease of Her Majesty's Subjects in relation to the Duties upon Salt….
From 1 May 1707 Foreign Salt improted is to be weighed, cellared and locked up; to be removed by the Merchant or Importer, in such quantities as he may want, under Regulations.

6 Anne c. 35. An Act for granting… a Land Tax in Great Britain for… the Year 1708.
2,043,836l. 16s. 5½d. to be raised in Great Britain, whereof 1,995,882l. 0s. 5½d. to be raised in England, in one year from 25 March 1708. Personal Estates etc. to pay 4s. in the 1l.

6 Anne c. 37. An Act for better securing the Duties of East India Goods.
This Act amends 9 W. III c. 44.

6 Anne c. 38. An Act for continuing the Duties upon Malt, Mum, Cyder and Perry for… the Year 1708.
This continues the Malt Duties of 1 Anne st. 2 c. 3, with an exception for Malt made and consumed in Scotland. Clause of Loan at 5l. per cent.

6 Anne c. 39. An Act for raising a further Supply.. for… the Year 1708… by Sale of Annuities charged on a Fund not exceeding 40,000l. per an. by appropriating several Surpluses and by granting further Terms in the Duties on Low Wines and on Hawkers …, the Stamp Duties, the One Third Subsidy, the Duty on Sweets and one of the Branches of Excise….
This Act applies any Overplus on the One Third Subsidy and other Duties (reciting 4 & 5 Anne c. 18, 6 Anne c. 2 and 4 W. & M. c. 3) towards meeting charges of Annuities by which 640,000l. is to be raised, and for payment of which 40,000l. per an. for 99 years from Ladyday 1708 is to be applied. The Duties on Low Wines, the Stamp Duties and the One Third Subsidy are to be continued for one year more, the Duty on Sweets for two years longer, the Duties on Beer etc. of 6 W. & M. c. 2 for fifteen years longer.

6 Anne c. 43. An Act for… laying a Duty upon Broad Cloth exported white.
This imposes a Duty of 5s. a piece on Broadcloth exported white in order to encourage dressing and dyeing of cloth in the United Kingdom.

6 Anne c. 44. An Act for the Exportation of White Woollen Cloth.
This Act permits exportation, held up by the Customs after the expiry of a Patent to issue licences.

6 Anne c. 48. An Act for continuing One Half Part of the Subsidies of Tonnage and Poundage and other Duties.. and for settling a Fund… for Payment of Annuities not exceeding 80,000l. per an. for raising a further Supply.. for.. the Year 1708.…
This Act provides for 1,280,000l. by sale of Annuities of which 1,020,000l. for the War and 260,000l. for payment of Annuities. The Half Subsidy (12 Car. II c. 4, continued by 6 Anne c. 27) is further continued from 31 July 1712 for 96 years. Clause of Loan of 1,280,000l. for purchasing Annuities at 16 Years Purchase.

6 Anne c. 49. An Act to explain the Act [6 Anne c. 29].
This Act makes certain concessions in regard to the Salt Duties.

6 Anne c. 50. An Act for continuing several Duties upon Coffee, Chocolate, Spices, Pictures and Muslins and additional Duties [thereon] and certain Duties upon Callicoes, China Wares and Drugs and for continuing the… Two Thirds Subsidies.
This Act continues the Duties under 3 & 4 Anne c. 18 from 23 June 1710 for Four Years longer, to secure the Monies unsatisfied for the Loans upon that Act. The Two Thirds Subsidy is continued for Three Years from 7 March 1708–9. Duties on Coals exported (6 & 7 W. & M. c. 18, 11 W. & M. c. 13) are to continue to 25 March 1715.

6 Anne c. 51. An Act for further directing the payment of the Equivalent Money.

6 Anne c. 71. An Act for assuring to the English Company trading to the East Indies… a longer Time… and for raising thereby… 1,200,000l. for carrying on the War.
This Company was set up under 9 W. III c. 44.

6 Anne c. 73. An Act for continuing the Half Subsidies… to raise money by way of Loan for. the War….
The Fourth General Mortgage. Half Subsidies, under 12 Car. II c. 4 continued by 6 Anne c. 27, are to continue from 31 July 1712 to 1 August 1714; also the Duties on Wines and Vinegar of 1 Jac. II c. 3, the Duties on Tobacco of 1 Jac. II c. 4, the Duties on East India Goods of 2 W. & M. st. 2 c. 4, the Additional Impositions of 4 W. & M. c. 5 and the Duties on Whale Fins of 9 W. III c. 45. French Prize Wines and Seizures to pay 25l. per ton. Clause of Loan for 729,067l. 15s. 6¾d. Appropriation.

7 Anne c. 1. An Act for granting … a Land Tax … for the Year 1709.
2,043,805l. 1s. 5½d. to be raised in Great Britain, whereof 1,995,851l. 0s. 5½d. to be raised in England. Personal Estates to pay 1l. 4s. in the 100l. Clause of Loan at 5l. per cent. per an.

7 Anne c. 3. An Act for continuing the Duties upon Malt, Mum, Cyder and Perry for the.. Year 1709.
This further continues the Duties of 1 Anne st. 2 c. 3, as applied to the United Kingdom by 6 Anne c. 38, with an exception as before for Malt made and consumed in Scotland. Clause of Loan at 6l. per cent. per an.

7 Anne c. 24. An Act … for Encouragement of the Coinage and … the bringing Foreign Coins and British or Foreign Plate to be coined.
This Act continues the Coinage Duties under 18 & 19 Car. II c. 5 and 25 Car. II c. 8, with the provisions of 4 & 5 Anne c. 9, for 7 years from 1 March 1708–9.

7 Anne c. 30. An Act for enlarging the Capital of the Bank of England and for.. a further Supply … for … the Year 1709.
This Act, reciting 5 & 6 W. & M. c. 20 and 8 & 9 W. III c. 20 and also 6 Anne c. 21 doubles the Bank Stock through Subscriptions, to be now 4,402,343l.; the Bank is to advance 400,000l. into the Exchequer, with a discount of 6l. per cent. till 1 August 1711. The Bank's privileges are confirmed; to receive the 100,000l. yearly fund; for discharging Exchequer Bills the Bank is to be entitled to a yearly Annuity of 106,501l. 13s. 5d. from the Duty on Houses. The Two Third Subsidies, the Duties (under 6 Anne c. 50) on Coffee, Tea etc. and the Half Subsidies of 6 Anne c. 73 are to continue for ever.

7 Anne c. 31. An Act for continuing several Impositions and Duties to raise money by way of Loan … And for circulating a further sum in Exchequer Bills.
This continues to 1 August 1716 the Duties on Wines and Vinegar under 1 Jac. II c. 3, the Tobacco Duties under 1 Jac. II c. 4, the Duties on East India goods of 2 W. & M. st. 2. c. 4, the Additional Impositions of 4 W. & M. c. 5 and the Duties on Whale Fins of 9 W. III c. 45. The Bank may agree to circulate further Exchequer Bills for 612,739l., bearing interest at 2d. per diem. A Fund is to be created. Clause of Loan for 645,000l.
This Act constitutes the Fifth General Mortgage.

8 Anne c. 1. An Act for granting … a Land Tax … for the … Year 1710.
2,043,805l. 1s. 5½d. to be raised in Great Britain whereof 1,995,851l. 0s. 5½d. to be raised in England. Personal Estates to pay 4s. in the 1l. Clause of Loan at 6l. per cent. per an.

8 Anne c. 2. An Act to prohibit the Exportation of Corn.

8 Anne c. 3. An Act for continuing the Duties upon Malt, Mum, Cyder and Perry for the Year 1710.
This continues the Duty of 1 Anne st. 2 c. 3 to 24 June 1711, with the exception for Malt made and consumed in Scotland. Clause of Loan at 6l. per cent. per an.

8 Anne c. 5. An Act for laying certain Duties upon Candles and certain Rates upon Monies to be given with Clerks and Apprentices towards… Supply for the Year 1710.
Duties on Candles for 5 years 1 May 1710 (4d. a 1b. on wax candles, ½d. a lb. on tallow candles), to be managed by the Commissioners of Customs and by the Commissioners of Excise. Duty on Apprentices for the same time, to be managed by the Commissioners of Stamp Duties (6d. for every 1l. on sums of 50l. and under, 1s. for every 1l. on sums over 50l.)

8 Anne c. 7. An Act to explain [8 Anne, c. 2].
This Act deals with corn grown in the Isle of Wight and allows oatmeal to be exported for Army Hospitals.

8 Anne c. 10. An Act for continuing part of the Duties upon Coal, Culm and Cynders and granting new Duties upon Houses having 20 Windows or more to raise 1,500,000l. by… a Lottery for … the Year 1710.
For 32 years from 29 Sept. 1710 additional Rates are to be paid for Coals etc., viz. for Coals, imported 3s. per ton and 4s. 6d. per chalder, for coals water-borne 3s. per chalder and 2s. per ton, for culm waterborne 7 2/10;d. per chalder and for cynders water-borne 3s. per chalder; under the Commissioners of Customs in England. 4 & 5 Anne c. 18 to remain in force. Window tax for 32 years from 29 Sept. 1710 on houses with 20 to 29 windows 10s. yearly, with 30 windows or more 1l. yearly; to be managed by Surveyors and Receivers.
Yearly fund of 135,000l. to be settled, any deficiency to be made good by Parliament. Lottery in 10l. units for 1,500,000l.; benefits from 5l. to 1,000l.; blanks to have 14s. per an. for 32 years.

8 Anne c. 12. An Act for granting… new Duties of Excise and upon several imported Commodities and for establishing a yearly Fond thereby … to raise 900,000l. by sale of Annuities and (in Default thereof) by another Lottery for the… Year 1710.
New Duties of Excise are imposed for 32 years from 25 March 1710 (3d. a barrel on Strong Beer, 1d. a barrel on Small Beer, 5d. a hogshead on Cyder and Perry and on Verjuice, 1d. a gallon on Mead, 9d. a barrel on Vinegar, 1d. a gallon on Strong Waters and 2d. a gallon on Spirits). New Duties on Pepper, raisins, nutmegs, etc. and snuff (pepper 1s. 6d. a 1b., raisins 5s. a cwt., double the present duty on spices and 3s. a 1b. on snuff) for 32 years from 6 Feb. 1709–10. Under the management of the Commissioners of Customs and of the Commissioners of Excise. A fund of 81,000l. yearly to be settled, to be made good from the Window-tax or by Parliament. Annuities, not to exceed 81,000l. yearly, for 32 years at 9l. per. cent. per an. In default of contributions a Lottery to be established in 10l. units, with Fortunate Tickets and blanks; blanks to have 14s. per an. for 32 years; Fortunate Tickets not to exceed 1 in 40 of the whole and to carry such benefits as may come within the 81,000l. after payments on the blank tickets.

8 Anne c. 14. An Act for continuing several Impositions, additional Impositions and Duties upon Goods imported to raise money by way of Loan for.. the Year 1710. …
This is the Sixth General Mortgage and continues to 1 Aug. 1720 the Impositions on Wines and Vinegar of 1 Jac. II c. 5, the Impositions on Tobacco of 1 Jac. II c. 4 the Duties on East India Goods of 2 W. & M. Sess. 2 c. 4, the Additional Impositions of 4 W. & M. c. 5 and the Duties on Whale Fins of 9 W. III c. 45. Persons may lend to Her Majesty not exceeding 1,296,522l. 9s. 11¾d. at 6l. per cent. per an. tax free. Surplus of the Duties on Salt under 7 & 8 W. III c. 31 may be applied. Oversea Duties on Coals in British bottoms after 25 Dec. 1710 to cease. An appropriation clause of the Monies given this Session is found in s. 32 of this Act. (The previous General Mortgage Acts were 8 & 9 W. III c. 20, 1 Anne c. 7, 6 Anne c. 27, 6 Anne c. 73 and 7 Anne c. 31).

9 Anne c. 1. An Act for granting … a Land Tax … for the … Year 1711.
2,043,805l. 1s. 5½d. to be raised in Great Britain, whereof 1,995,851l. 0s. 5½d. to be raised in England, in One Year from 25 March 1711. Clause of Loan at 6l. per cent. per an.

9 Anne c. 3. An Act for … continuing the Duties upon Malt, Mum, Cyder and Perry for the.. Year 1711.
This further continues to 24 June 1712 the Duties under 1 Anne st. 2 c. 3; exception for Malt made and consumed in Scotland. Clause of Loan to bear interest at 6l. per cent. per an.

9 Anne c. 6. An Act for reviving. certain Duties upon several Commodities to be exported and certain Duties upon Coals … and for granting further Duties upon Candles for 32 years to raise 1,500,000l. by. a Lottery for the… Year 1711 …
Subsidy of tonnage and poundage (originally under 12 Car. II c. 4) revived and continued for 32 years from 8 March 1710–11. Leather may be exported for 32 years of payment of 12d. a cwt., Duty on Coals shipped to be exported at varying rates from 1s. to 12s. a chalder, Duty on Coals, Culm and Cinders carried coastwise or imported at 2s. a ton or 3s. a chalder for Coals, at 4 8/10;d. a chalder for Culm and at 2s. a chalder for all Cynders made of pitcoal. Additional Duty on Candles for 32 years from 25 March 1711 (4d. a 1b. on wax candles, ½d. a 1b. on tallow candles). Duty on Goods exported to the Mediterranean and on White Woollen Cloths appropriated for 32 years. A yearly Fund of 135,000l. to be settled and a Lottery for 1,500,000l. in 10l. units to be established; benefits up to 12,000l. Principal Money, blanks to have 10l. Principal Money and 6l. per cent. per an. until Principal paid off.

9 Anne c. 7. An Act for enabling and obliging the Bank of England.. to exchange all Exchequer Bills for ready Money upon Demand. …
The Bank to have 45,000l. per an. without Imprest to meet payments. Payment to continue until all the quarterly Exchequer Bills for interest and 1,000,000l. of the Bills be paid off. Payments to be satisfied until 31 July 1714 from any Aid or Supply available and thereafter from the Duties under 7 Anne c. 30 and 8 Anne c. 1.

9 Anne c. 8. An Act to repeal [3 & 4 Anne c. 12] so far as it relates to the prohibiting the Importation of French Wines.
Importation of French Wines to be subject to Duty.

9 Anne c. 11. An Act for establishing a General Post Office for all Her Majesty's Dominions and for settling a weekly Sum out of the Revenues thereof for.. the War. …
One General Post Office for all the Queen's Dominions and one Postmaster General. Rates laid down for England, Scotland, Ireland, Ship's Letters, the Penny Post and Foreign Letters. After 29 Sept. 1711 for 32 years 700l. weekly to be paid into the Exchequer. One Third of the Surplus above 111,461l. 11s. 10d. per an. and 700l. per week to be disposable by Parliament.

9 Anne c. 12. An Act for laying certain Duties upon Hides and Skins … and upon Vellom and Parchment for… 32 years for prosecuting the War. …
This Act imposes Duties on Hides and Skins imported for 32 years from 24 June 1711.

9 Anne c. 13. An Act for laying a Duty upon Hops.
From 1 June 1711 for 4 years Hops imported are to bear 4d. a 1b. Duty, to be managed by the Commissioners of Customs; English and Scotch Hops to pay 1d. a 1b., to be managed by the Commissioners of Excise.

9 Anne c. 15. An Act for making good Deficiencies and for erecting a Corporation to carry on a Trade to the South Seas.
This Act recites that 7,128,571l. 10s. 11d. with 85,000l. Interest, or 7,213,571l. 10s. 11d. in all, is due and unprovided for; the Funds provided by 8 Anne c. 14 do not yet take place and the Principal and Interest on the said Act amounts to 1,371,428l. 9s. 1d., making, with the above, a total of 8,971,325l.; the Tallies under 8 Anne c. 14 cannot be disposed of without great loss. The Impositions etc. under that Act are continued from 1 July 1720 for ever. The Duty on Tobacco is to be levied according to 7 & 8 W. III c. 10. After Principal and Interest charged by former Acts have been paid, the surplus is to be applied to this Act. The Duties on Salt and Rock Salt of 1 Anne c. 7 are to be in like manner applied. The Duties of 8 Anne c. 14 are to be appropriated to the uses of this Act. The Duties upon Candles and upon Clerks, Apprentices and Servants of 8 Anne c. 5 are to be continued for ever and, after repayment of Principal under that Act, to be applied to the uses of this Act. Deficiency to be made good by the Navy Treasurer out of Tallies, Orders etc. 568,279l. 10s. to be the Yearly Fund. Setting up of a Company or Corporation; Tallies and Orders under 8 Anne c. 14 to be part of the Joint Stock and persons interested in such Bills etc. to be admitted into the Joint Stock, also persons having Tallies on 9 W. III c. 3 and 1 Anne st. 2 c. 4 and on 8 Anne c. 14. Till 25 Dec. 1713 the annual sum of 568,279l. 10s. to be paid to the Corporation etc. Limits of the Company's Charter in the South Seas and America.

9 Anne c. 16. An Act for licensing Hackney Coaches and Chairs and for charging certain new Duties upon stampt Vellom, Parchment and Paper, and on Cards and Dice and on the exportation of Rock Salt for Ireland and for securing thereby and by a weekly Payment out of the Post Office and by several Duties on Hydes and Skinns a yearly Fond of 186,670l. for 32 years to be applied to the satisfaction of … the Contributors of any sum not exceeding 2,000,000l. … for carrying on the War.
Commissioners for licensing Hackney Coaches in London etc. to license 800 such Coaches for 32 years from 24 June 1715 at 5s. a week and 200 Hackney Chairs for 32 years from 24 June 1711 at 10s. per an. New Duties on stampt Vellum etc. From 11 June 1711 for 32 years Cards to pay 6d. a pack and Dice 5s. a pair. Duty on Rock Salt exported to Ireland for 32 years from 11 June 1711 to be 9s. a Tun. 186,670l., for 32 years, to be raised yearly, out of the 700l. per week from the Post Office, the Duties on Leather and the Duties under this Act. A Lottery to be raised in 100l. units for 2,000,000l. in 20,000 Tickets divided into Five Classes with different Premiums, the First Class to be first paid, the rest in course. Clause of Appropriation of the several Sums granted this Session.

9 Anne c. 17. An Act for granting.. Duties upon Coals for building Fifty new Churches in.. London and Westminster. …
This Act imposes a Duty upon Coals brought into the Port of the City of London from 14 May 1716 to 29 Sept. 1724 viz. from 14 May 1716 to 29 Sept. 1716 of 2s. per chalder or Ton, after 28 Sept. 1716 to 28 Sept. 1724 of 3s. per chalder or Ton; whereof 4,000l. per an. is to be applied for repairing Westminster Abbey and the balance to the erection of 50 new Churches, whereof Greenwich is to be one: Chapels, if fit, may be converted into Parish Churches; money may be borrowed at 6l.per cent. per an. tax free.

9 Anne c. 18. An Act for taking … the publick Accounts of the Kingdom.
Commissioners are named and appointed for taking, examining and starting the Public Accounts from 13 Dec. 1701; from 25 March 1711 to 25 March 1712.

10 Anne c. 1. An Act for granting … a Land Tax … for the … Year 1712.
2,042,598l. 9s. 4d. to be raised in Great Britain, whereof 1,994,644l. 8s. 4d. to be raised in England, in one Year, from 25 March 1712. Personal Estates to pay 1l. 4s. in the 100l. Clause of Loan for 1,880,000l. at 6l. per cent. per an.

10 Anne c. 7. An Act for.. continuing the Duties on Malt, Mum, Cyder and Perry for the.. Year 1712 and for applying Part of the Coinage Duties to pay the Deficiency of the Value of Plate coined and … for the recoining the Old Money in Scotland.
This continues the Duties of 1 Anne st. 2 c. 3 till 24 June 1713 (with the exception for Malt made and consumed in Scotland) and further provides for the Deficiency of 1,915l. 11s. 6d. on the Coinage of Wrought Plate brought into the Mint and a sum not exceeding 2,705l. 0s. 3½d. for recoining the old Money in Scotland being met out of the Coinage Duty. Clause of Loan for 650,000l. at 6l. per cent. per an.

10 Anne c. 11. An Act to continue the Act … for taking the public Accounts.
This continues the Commissioners under 9 Anne c. 18 to 25 March 1713.

10 Anne c. 18. An Act for laying several Duties upon all Sope and Paper.. upon chequered and striped Linens imported and upon certain Silks, Callicoes, Linens, and Stuffs painted or stained and upon several Kinds of stampt Vellom.. and upon certain Printed Papers, Pamphlets and Advertisements, for raising. 1,800,000l. by … a Lottery towards … Supply and for licensing … additional … Hackney Chairs and for charging … Stocks of Cards and Dice. …
From 10 June 1712 for 32 years Soap imported to pay 2d. a 1b., soap made in Great Britain to pay 1d. a 1b. Duty on Paper etc. imported etc. for 32 years from 24 June 1712 at varying rates; Duty on Paper etc. made in Great Britain. Printed Linens imported to pay 15l.per cent. ad valorem for 32 years from 20 July 1712. Duty on Silks etc. printed in Great Britain for the same period. New Stamp Duties for 32 years from 1 Aug. 1712. A Lottery for 1,800,000l. to be raised; 168,003l. to be the yearly Fund for clearing off the Principal sum of 2,341,740l. with interest at 6l. per cent. per an. units of 10l. The Principal sum to be repaid consists of 841,740l. to the owners of the 30,000 Fortunate Tickets and of 1,500,000l. on the 150,000 blank tickets; the highest benefit is a Principal repayment of 12,000l. in each of the three Lotteries into which the whole is divided. Commissioners empowered to license 100 more Hackney Chairs. Unsold Cards and Dice made before 1 Aug. 1712 to pay Duty.

10 Anne c. 19. An Act for laying Additional Duties on Hydes and Skins, Vellom and Parchment and new Duties on Starch, Coffee, Tea, Druggs, Gilt and Silver Wire and Policies of Insurance to secure a yearly Fund for Satisfaction of … Contributors of a further sum of 1,800,000l. towards … Supply. …
This Act imposes Duties on Leather etc. for 32 years from 1 Aug. 1712, whether imported or—at lower rates—made in Great Britain and Additional rates on Vellum and Parchment (imported Vellum 3s. a dozen, imported Parchment 2s. a dozen, Vellum made in Great Britain 2s. a dozen, Parchment made in Great Britain 1s. a dozen). Duties on Starch for the same period (2d. a 1b. for imported Starch 1d. a 1b. for Starch made in Great Britain). Duties on Coffee, Tea and Drugs imported (Coffee 12d. a 1b., Tea 2s. and 5s. a 1b., Drugs 20l. per cent. ad valorem) for 32 years from 16 June 1712. Duties on Gilt and Silver Wire for 32 years from 1 July 1712 (imported, 1s. and 9d. an oz. Troy, respectively, made in Great Britain 8d. and 6d. an oz. Troy). Each Policy of Insurance to pay 2s. 4d. additional Duty for 32 years from 1 Aug. 1712. Raising of the ‘Classis’ Lottery for 1,800,000l. in units of 100l.; 168,003l. to be the yearly Fund for clearing off the Principal sum of 2,341,990l.; interest at 6l.per cent. per an.. 18,000 tickets to be divided into Five Classes with varying Benefits, to be paid off in rotation. Appropriation Clause to cover the several sums granted this Session.

10 Anne c. 20. An Act for enlarging the time … for building Fifty new Churches in and about London. …
See 9 Anne c. 17supra.

10 Anne c. 27. An Act for … the support of the Royal Hospital at Greenwich.

10 Anne c. 35. An Act for continuing the Trade … of the United East India Company …

10 Anne c. 37. An Act for continuing the Trade to the South Seas …

10 Anne c. 38. An Act for the appointing Commissioners to take … the Debts due to the Army.

These are to be the same as for taking the public Accounts [see 10 Anne c. 11 supra].

12 Anne c. 1. An Act for granting … a Land Tax.. for the. year 1713.

1,021,299l. 4s. 9d. to be raised in Great Britain, whereof 997,322l. 4s. 2d. to be raised in England, in One Year from 25 March 1713. Clause of Loan for 940,000l. at 5l. per cent. per an. The Land Tax is halved on the Cessation of Hostilities.

12 Anne c. 2. An Act for granting … Duties upon Malt, Mum, Cyder and Perry for the … Year 1713..

Duties continued from 23 June 1713 to 24 June 1714; Malt made in England to pay 6d. a Bushel, Malt made in Scotland to pay the same; Mum 10s. a Barrel, Cyder and Perry 4s. a Hogshead. This extension of the Malt Act to Scotland was vigorously opposed [see the Introduction to Vol. XXVII of this series]. Clause of Loan for 700,000l. at 5l. per cent. per an.

12 Anne c. 3. An Act to revive … the Act for taking.. the Publick Accounts … and to continue the Act to take.. the Debts due to the Army…

This continues 9 Anne c. 18 as continued by 10 Anne c. 11 and also 10 Anne c. 38 to 24 June 1714.

12 Anne c. 11. An Act to raise 1,200,000l. for publick Uses by circulating … Exchequer Bills and for enabling Her Majesty to raise 500,000l. on the Revenues appointed for Her Civil Government … towards Payment of … Debts and Arrears owing to Her Servants, Tradesmen and others.

After reciting 7 Anne c. 30, 8 Anne c. 1 and 9 Anne c. 7 this Act empowers the Treasury to issue 1,200,000l. in Exchequer Bills to bear interest at 2d. per cent. per diem; the Bank to receive 3l. per cent. per an. for circulating such Bills. 8,000l. (above the 45,000l. of 9 Anne c. 7) to be paid into the Bank yearly from 31 July 1713; until no more than 1,900,000l. of the Bills issued under this and the previous Acts stand out uncancelled. In order to provide the Queen with 500,000l. to pay off the Debts of the Civil Government, she may by Letters Patent appoint 35,000l. per an. for 32 years chargeable on the Revenues of the Crown; she may, by such Letters Patent, direct how the said sum of 500,000l. is to be paid and may by Lottery or otherwise empower Persons to advance the same.

12 Anne c. 12. An Act for the better Encouragement of the Making of Sail Cloth in Great Britain.

This Act imposes from 21 July 1713 a further Duty upon Foreign-made Sails and Sail Cloth imported of 1d. an ell, and grants a Bounty of 1d. an ell on British-made Sail Cloth exported.

12 Anne c. 15. An Act to explain the Acts for licensing Hackney Chairs.

This Act amends 9 Anne c. 16 in respect of preference to the Widows of Hackney Coachmen.

13 Anne c. 1. An Act for granting … a Land Tax … for the.. Year 1714.

1,020,588l. 16s. 6½d. to be raised in Great Britain, whereof 996,611l. 15s. 11½d. to be raised in England, in One Year, from 25 March 1714. Personal Estates to pay 2s. in the 1l. Clause of Loan for 940,000l. at 5l. per cent. per an.

13 Anne c. 2. An Act for continuing the Duties upon Malt, Mum, Cyder and Perry for the Year 1714.
This Act continues the Duties of 12 Anne c. 2 to 24 June 1715 (including the 6d. tax on Malt made and consumed in Scotland). Clause of Loan for 700,000l. at 5l. per cent. per an. Encouragement for the distilling of Brandy from British Malt.

13 Anne c. 3. An Act for allowing a Drawback upon the Exportation of Salt to be made use of for the curing of Fish taken at North Seas or at Island.

13 Anne c. 5. An Act for taking away the new Additional Duty of 30l. per cent. ad valorem imposed upon all Books and Prints imported.
This Act repeals 10 Anne c. 18 s. 38.

13 Anne c. 8. An Act for encouraging the Tobacco Trade.
This Act standardises the allowance for Waste and Shrinkage for all Duties and Imposts on Tobacco at 8l. per cent. and the time within which all Duties must be paid at 18 months.

13 Anne c. 12. An Act to discharge… the Commissioners of Equivalent for the sum of 381,509l. 15s. 10½d. by them duly issued out of the sum of 398,085l. 10s. which they received.

13 Anne c. 18. An Act for laying certain additional Duties on Sope and Paper and upon certain Linnens, Silks, Callicoes and Stuffs and upon Starch and exported Coals and upon stampt Vellom, Parchment and Paper for raising 1,400,000l. by way of a Lottery …
For 32 years, from 2 Aug. 1714, Soap imported to pay an additional Duty of 1d. a 1b. and Soap made in Great Britain ½d. a 1b.; Additional Duties at varying rates on Paper, Pasteboards, etc. imported and made in Great Britain; Additional Duty upon painted Paper made in Great Britain; chequered and striped Linens etc. imported to pay 15l. per cent. ad valorem; Duty on Silks, Calicoes, Linens and Stuffs printed in Great Britain; Additional Duties on Starch imported and Starch made in Great Britain; Additional Duties upon Coals exported in Foreign Bottoms and in English Bottoms; Additional Duties on Stamps. A Lottery for 1,400,000l. to be raised; 105,000l. for 32 years to be the yearly Fund for clearing off the Principal Sum of 1,876,400l. with interest at 4l. per cent. per an. 140,000 tickets of 10l. to include 24,262 Fortunate Tickets (highest prize 20,000l.). Appropriation of the several sums granted this Session. Proviso for the South Sea Company and for the Commissioners of Accounts.

13 Anne c. 22. An Act to explain a Clause in [10 Anne c. 18].
Certain articles not chargeable with Duty (lawns, neckcloths, etc.).

13 Anne c. 24. An Act to explain Part of [7 Anne c. 30].
European unwrought Incle exempted from the Duties of the Two Thirds Subsidies.

CLASSIFIED LIST OF THE ABOVE ACTS.

Accounts, Public (Commissioners of, and for Army Debts), 1 Anne c. 4, 1 Anne st. 2 c. 23, 1 Anne st. 2 c. 24, 9 Anne c. 18, 10 Anne c. 11, 10 Anne c.38, 12 Anne c. 3; (interest received by Accountants on tallies etc. in their hands), 2 & 3 Anne c. 11.

Additional Impositions, 6 Anne c. 73, 7 Anne c. 31, 8 Anne c. 14, 9 Anne c. 15.

Aids. See Land Tax.

Ale. See Beer Duties.

Annuities. See Lotteries.

Apprentices, Rates on money given with Clerks and, 8 Anne c. 5, 9 Anne c. 15.

Army Debts. See Accounts.

Bank of England, 7 Anne c. 30. See also Exchequer Bills.

Beer Duties, 1 Anne c. 1, 4 and 5 Anne c. 18, 6 Anne c. 39, 8 Anne c. 12. See also Civil List.

Books, 13 Anne c. 5. See also Stamp Duties.

Brandy, 1 Anne st. 2 c. 14. See also Corn, Wines.

Calicoes, 10 Anne c. 18, 13 Anne c. 18. See also Cloth, Coffee.

Candles, 8 Anne c. 5, 9 Anne c. 6, 9 Anne c. 15.

Cards and Dice, 9 Anne c. 16.

China Ware. See Coffee.

Chocolate. See Coffee.

Churches, new, in London etc., 9 Anne c. 17, 10 Anne c. 20.

Civil List, 1 Anne c. 1, 12 Anne c. 11.

Clerks. See Apprentices.

Cloth etc., 6 Anne c. 43, 6 Anne c. 44, 9 Anne c. 6, 10 Anne c. 18, 13 Anne c. 22. See also Coffee, Sail Cloth.

Coal Duties, 1 Anne st. 2 c. 4, 4 and 5 Anne c. 18, 6 Anne c. 50, 8 Anne c. 10 8 Anne c. 14, 9 Anne c. 6, 9 Anne c. 17, 10 Anne c. 20, 13 Anne c. 18.

Coffee etc. Duties 3 and 4 Anne c. 18, 6 Anne c. 50, 7 Anne c. 30, 10 Anne c. 19.

Coinage, 1 Anne c. 3, 4 and 5 Anne c. 9, 7 Anne c. 24, 10 Anne c. 7.

Commissioners. See Accounts, Union of the Kingdoms.

Corn, 8 Anne c. 2, 8 Anne c. 7. For Malted Corn see 1 Anne st. 2 c. 14.

Customs. See Civil List, Deficiencies, Subsidies; and under the several Duties..

Cyder. See Beer Duties, Malt Duties.

Deficiencies, Acts for remedying (the General Mortgages), 1 Anne c. 7, 6 Anne c. 27, 6 Anne c. 73, 7 Anne c. 31, 8 Anne c. 14. See South Sea Company.

Drugs. See Coffee, East India Goods.

East India Company, 6 Anne c. 71, 10 Anne c. 35.

East India Goods, 2 and 3 Anne c. 18, 6 Anne c. 37. See also Deficiencies.

Equivalent. See Union of the Kingdoms.

Exchequer Bills, 6 Anne c. 21, 7 Anne c. 30, 7 Anne c. 31, 9 Anne c. 7, 12 Anne c. 11.

Excise, 8 Anne c. 12. See Beer Duties, Civil List, Deficiencies, Lotteries, Malt Duties, Subsidies; and under the several Duties.

France, trade with. See Brandy, Wines.

Gilt and Silver Wire, 10 Anne c. 19.

Greenwich Hospital, 4 and 5 Anne c. 23, 10 Anne c. 27.

Groceries, Duty on, 8 Anne c. 12.

Hackney Coaches and Chairs, 9 Anne c. 16, 10 Anne c. 18, 12 Anne c. 15.

Hawkers, 3 and 4 Anne c. 18, 6 Anne c. 2, 6 Anne c. 39.

Hides and Skins, 9 Anne c. 12, 9 Anne c. 16, 10 Anne c. 19.

Hops, 9 Anne c. 13.

Household, the Queen's. See Civil List.

Houses. See Windows.

Incle, 13 Anne c. 24.

Insurance Policies, 10 Anne c. 19.

Land, Crown Grants of, 1 Anne c.1; Stamp Duty on such Grants, 13 Anne, c. 18.

Land Tax, 1 Anne c. 6, 1 Anne st. 2 c. 1, 2 and 3 Anne c. 1, 3 and 4 Anne c. 1, 4 and 5 Anne c. 1, 6 Anne c. 1, 6 Anne c. 35 (extended to Scotland), 7 Anne c. 1, 8 Anne c. 1, 9 Anne c. 1, 10 Anne c. 1, 12 Anne c. 1 (reduced to 2s. in the 1l.), 13 Anne c. 1.

Leather, 9 Anne c. 6, 9 Anne c. 16, 10 Anne c. 19. See also Hides.

Linens. See Cloth, Coffee, Silks.

Lotteries and Annuities, 1 Anne st. 2 c. 5, 2 and 3 Anne c. 3, 2 and 3 Anne c. 9, 3 and 4 Anne c. 2, 4 and 5 Anne c. 18, 6 Anne c. 2, 6 Anne c. 39, 6 Anne c. 48, 8 Anne c. 10, 8 Anne c. 12, 9 Anne c. 6, 9 Anne c. 16, 10 Anne c. 18, 10 Anne c. 19, 13 Anne c. 18. See also. 12 Anne c. 11.

Low Wines. See Wines.

Malt Duties, 1 Anne st. 2 c. 3, 2 and 3 Anne c. 2, 3 and 4 Anne c. 17, 4 and 5 Anne c. 17, 6 Anne c. 5, 6 Anne c. 38 (exception for Malt made and consumed in Scotland), 7 Anne c. 3, 8 Anne c. 3, 9 Anne c. 3, 10 Anne c. 7, 12 Anne c. 2 (exception in favour of Scotland withdrawn), 13 Anne c. 2.

Mead, 8 Anne c. 12.

Mum. See Malt Duties.

Muslins. See Coffee.

North Britain. See Land Tax, Malt Duties, Union of the Kingdoms.

Paper etc., 10 Anne c. 18, 13 Anne c. 5, 13 Anne c. 18. See also Stamp Duties.

Parchment. See Stamp Duties.

Pedlars and Petty Chapmen. See Hawkers.

Pepper, 8 Anne c. 12.

Perry. See Malt Duties.

Pictures. See Coffee.

Post Office, 9 Anne c. 11, 9 Anne c. 16.

Prize Wines. See Wines.

Prizes, Account of, 1 Anne st. 2 c. 24.

Public Accounts. See Accounts.

Sail Cloth, 12 Anne c. 12.

Salt Duties, 1 Anne c. 15, 2 and 3 Anne c. 16, 4 and 5 Anne c. 23, 6 Anne c. 29, 6 Anne c. 49, 8 Anne c. 14, 9 Anne c. 15, 9 Anne c. 16, 13 Anne c. 3.

Scotland. See Coinage, Land Tax, Malt Duties, Union of the Kingdoms.

Silks, Linens etc., 10 Anne c. 18, 13 Anne c. 18, 13 Anne c. 22. See also Coffee.

Skins. See Hides, Stamp Duties.

Snuff, 8 Anne, c. 12.

Soap, 10 Anne c. 18, 13 Anne c. 18.

South Sea Company, 9 Anne c. 15, 10 Anne c. 37, 13 Anne c. 18.

Spices, 8 Anne c. 12. See also Coffee, East India Goods.

Spirits and Strong Waters, 1 Anne st. 2 c. 14, 8 Anne c. 12. See also Corn.

Stamp Duties, 1 Anne c. 7, 1 Anne st. 2 c. 19, 4 and 5 Anne c. 23, 6 Anne c. 2, 6 Anne c. 39, 9 Anne c. 16, 10 Anne c. 18, 13 Anne c. 18. See also Apprentices, Deficiencies.

Starch, 10 Anne c. 19, 13 Anne c. 18.

Subsidies, 1 Anne c. 6, 1 Anne st. 2 c. 17, 2 and 3 Anne c. 18, 3 and 4 Anne c. 3, 4 and 5 Anne c. 18, 6 Anne c. 2, 6 Anne c. 39, 6 Anne c. 48, 6 Anne c. 50, 6 Anne c. 73, 7 Anne c. 30, 9 Anne c. 6, 13 Anne c. 24. See also Deficiencies.

Sweets, Duty on, 6 Anne c. 2, 6 Anne c. 39.

Tea. See Coffee.

Tobacco, 13 Anne c. 8. See Deficiencies, South Sea Company, Subsidies.

Tonnage and Poundage, 9 Anne c. 6. See Civil List, Deficiencies, Lotteries, Subsidies, Wines.

Union of the Kingdoms, 1 Anne c. 8, 6 Anne c. 11, 6 Anne c. 51, 13 Anne c. 12.
See also Land Tax, Malt Duties.

Vellum. See Leather, Stamp Duties.

Vinegar. See Beer Duties, Civil List, Deficiencies.

Whale Fins, Duty on, 4 and 5 Anne c. 23. See Deficiencies, Exchequer Bills, Subsidies.

Windows, Duty on Houses for, 6 Anne c. 21, 8 Anne c. 10, 8 Anne c. 12.

Wines, 1 Anne c. 1, 3 and 4 Anne c. 12. Duty on Low Wines, 3 and 4 Anne c. 18, 4 and 5 Anne, c. 23, 6 Anne c. 2, 6 Anne c. 39. Prize Wines See 2 and 3 Anne c. 18, 6 Anne c. 73. Trade with France, 3 and 4 Anne c. 12 (prohibited), 9 Anne c. 8 (allowed). See also Civil List, Deficiencies, Subsidies.

Wire. See Gilt and Silver Wire.