Acts and Ordinances of the Interregnum, 1642-1660. Originally published by His Majesty's Stationery Office, London, 1911.
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[31 August, 1644.]
Rules for Commissioners of Excise, Auditors, and others.
First, That the List of the Names, and the severall Salaries of the Officers imployed in the Receipts of the Excise or otherwise, signed by the Committee of the Excise, or any five of them for the time past, shall be a sufficient warrant unto the Auditors, having compared the same with the Receipts of the said Officer and Officers, to passe and allow thereof, and accordingly to discharge the Commissioners of Excise for the time past.
Secondly, that the Commissioners of Excise shall quarterly deliver the Auditors in writing, a true Copy of all perfect Entries, Receipts and payments within their severall Offices under the Cognizance and Limits of the Office of the City of London: The which Copy the said Auditors shall according as they shall find needfull compare, prick over, and examine, with the Vouchers, perfect entries, or any other Book of accompts within the said severall Offices, and having found the same to agree, shall ingrosse the same in their Office, and forthwith discharge the Commissioners of Excise, and every of them, of and from the same, according to the forme of discharge hereunto annexed.
Thirdly, That the Commissioners of Excise shall likewise quarterly deliver the Auditors in writing a true Copy of all imperfect entries within their severall Offices, under the Cognizance and Limits of the Office of the City of London; which Copy the said Auditors shall, according as they shall find needfull, compare and examine with their Bookes; And the said Commissioners of Excise shall also quarterly deliver unto the said auditors in writing, a true Copy of all imperfect entries, and of all perfect entries, Receipts, and payments of all and every the other Offices throughout the Kingdome, to the end the State may have an accompt both of Debts which are owing, and the person by whom they are due.
Fourthly, That the Commissioners of Excise shall not stand chargeable for any Debts which have, or shall arise upon any Tickets of sufferance, which in case of necessity, and for accommodation of Trade, they shall find needfull to grant out, untill the weight or measure of any Exciseable Commodity may bee perfected; but in such case the same Debt shall be onely charged by the auditors upon the head and accompt of the Debtor: Provided that no Ticket of sufferance shall be granted to any person for above twenty eight dayes; That the auditors in the course of their audit, do together with every entry or Parcells, examine and allow all Tares, Trets, and other abatements and allowances which the Commissioners have or shall make upon any Exciseable Commodoties, without charging the accompt with any more then the summe received upon every entry or Parcell.
Fifthly, That such debts as have arisen and stand in arreare upon the accompts of Excise, either for halfe Excise of Beere, Ale, or Wine, or for the whole Excise of these or any other commodities which are drawn out of the returnes made upon the search at the first settlement of the Office, and were not made by any default of the Commissioners of Excise, be not charged by the auditors upon the said Commissioners, but set upon the accompts of the Debtors.
Sixthly, That the Commissioners, and the said auditors may be the better enabled to goe forward in their severall places and trust, according to the direction herein prescribed, the Commissioners of Excise shall ballance and make up their Bookes on the 11 of September next for the yeer past, and deliver the auditors a copy of the Receipts, Disbursements, Debts or Arreares made and passed during the same time, which the auditors shall with all Expedition examine, compare, and pricke over, with the vouchers, Entries, and Bookes of accompts in the severall Offices; and having found and made the same to agree, shall discharge the Commissioners of Excise, and every of them for one yeere together.
Seventhly, That although the Income of some Counties in the principality of Wales, and in other places and parts of the Kingdome bee assigned by Ordinance of Parliament, for maintenance of the Forces in those parts, it shall not be understood, as if the Commissioners, Deputies, or any other Receivers of the said Excise in those places, should not still accompt with the Office in London, unto which they shall be quarterly enjoyned, as other Sub-Commissioners. And the Lords and Commons doe further Ordaine and Declare, that from henceforth no Receipts shall be delivered, or any Collection of Excise bee made within any the parts of the Kingdome, but by Commission onely from the chiefe Office in London.
Eightly, That no Governours, or Commanders of any Townes, Castles, Forts, or Armies under service of the Parliament, shall seize upon any the Receipts of the Excise, or protect any person or persons from payment of the Excise, upon any occasion or pretence whatsoever.
Ninthly, That no Wharfinger, or Keeper of any Wharfe, Crane, or any Porter or other Officer at the Custome house, doe take up, or let downe, or otherwise permit to be brought on, or shipped off his Wharfe any Goods or Merchandizes whatsoever, but in the presence of an Officer of Excise, who to that purpose shall be appointed to attend at the Custome-house at all usuall houres and time accustomed, and lately setled by Ordinance of Parliament concerning Customes.