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William III, 1700 & 1701 An Act for granting to His Majesty several Duties upon Low Wines or Spirits of the First Extraction and continuing several additional Duties upon Coffee Tea Chocolate Spices and Pictures and certain Impositions upon Hawkers Pedlars and Petty [Chapmen] and the Duty of Fifteen per Cent[um] upon Muslins and for improving the Duties upon Japanned and Laquered Goods and for continuing the Coinage Duty for the severall Terms and Purposes therein mentioned. [Chapter XI. Rot. Parl. 12 £ 13 Gul. III. p. 3. n. I.]

Pages 716-723

Statutes of the Realm: Volume 7, 1695-1701. Originally published by Great Britain Record Commission, s.l, 1820.

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Citation:

In this section

From 24th March 1700 to 29th March 1706, there shall be paid by way of Excise the Duties following.

Most Gracious Sovereign We your Majesties most dutiful and loyal Subjects the Commons of England in Parliament assembled as a further Supply for Your Majesties necessary Occasions have given and granted unto Your Majesty the Rates and Duties herein after mentioned and do most humbly beseech Your Majesty that it may be enacted And be it enacted by the Kings most Excellent Majesty by and with the Advice and Consent, of the Lords Spiritual and Temporal and Commons in this present Parliament assembled and by the Authority. of the same That from and after the Twenty fourth Day of March in the Year of our Lord One thousand seven hundred and until the Twenty fifth Day of March One thousand seven hundred and six and no longer there shall be paid by way of Excise unto His Majesty His Heirs and Successors for all Low Wines or Spirits of the First Extraction made or drawn by any Distiller or other Person making or drawing Spirits or Strong Waters for Sale or Exportation within the Kingdom of England Dominion of Wales and Town of Berwick upon Tweed the Rates and Duties following over and above the Duties payable for Spirits perfectly made that is to say

For every Gallon of Low Wines or Spirits of the First Extraction made or drawn from any Foreign or imported Materials or any Mixture therewith Four Pence

For every Gallon of Low Wines or Spirits of the First Extraction made or drawn only from any Sort of Drink or Wash brewed or made from any Sort of Malt or Corn other than and except Brewers Wash and Tilts One Penny.

For every Gallon of Low Wines or Spirits of the First Extraction made or drawn from Brewers Wash or Tilts or any Mixture therewith One Penny.

For every Gallon of Low Wines or Spirits of the First Extraction made or drawn from any [other (fn. 2) ] Sort or Kind of English Materials or any Mixture therewith Three Half pence

II. To be raised as under Stat. 12 Car. II.c. 24; and Stat.7&8 W. III.c. 30; and by former Laws of Excise in force; (Exception.)

And be it further enacted by the Authority aforesaid That the several Rates and Duties hereby imposed on the Liquors aforesaid shall be raised levyed collected recovered and paid unto His Majesty His Heirs and Successors during the Time before mentioned in the same Manner and Form and by such Rules Ways Means and Methods and under such Penalties and Forfeitures as are mentioned expressed and directed in and by one Act of Parliament made in the Twelfth Year of the Reign of the late King Charles the Second intituled An Act for taking away the Court of Wards and Liveries and Tenures in Capite and by Knights Service and Purveyance and for setling a Revenue upon His Majesty in lieu thereof and in and by one Act made in the Seventh Year of His Majesties Reign intituled An Act for laying several Duties upon Low Wines or Spirits of the First Extraction and for preventing the Frauds and Abuses of Brewers Distillers and other Persons chargeable with the Duties of Excise [or by any other Law now in force relateing to the Revenue of Excise (fn. 2) ] and all and every the Powers Authorities Directions Rules Methods Penalties Forfeitures Clauses Matters and Things which in and by the said Acts and every or any of them are provided settled or established for the raising levying collecting recovering adjudging and ascertaining the Duties thereby granted or any of them (other than and in such Cases for which other Penalties or Provisions are made and prescribed by this Act) shall be exercised practised applyed used levied recovered and put in Execution for the raising levying collecting recovering and paying the several Rates and Duties on Low Wines or Spirits of the First Extraction hereby imposed during the Continuance of the same as fully and effectually to all Intents and Purposes as if all and every the said Powers Authorities Rules Directions Methods Penalties Forfeitures Clauses Matters and Things were particularly again repeated and enacted in the Body of this [present (fn. 2) ] Act

III.

Upon the Oath by Distillers and others herein mentioned.

Distillers, &c. may export Spirits made as aforesaid; and upon Certificate of Quantity,; a Drawback of 3d. per Gallon allowed on Exportation.

And for the Incouragement of Distillers and others to brew and make Spirits and Brandys from Drink brewed or made from malted Corn and to export the same as Merchandizes into Parts beyond the Seas Be it further enacted by the Authority aforesaid That it shall and may be lawful to and for any Distillers or others upon Oath made before any Two or more of the Commissioners of the Excise for the Time being or Two or more Justices of the Peace for the County or Place from whence any Brandy Spirits or Strong Waters made from malted Corn only shall be exported (which Brandy Spirits or Strong Waters shall have been made during the Time before mentioned) that the same were or was made and drawn from Drink brewed or made from malted Corn without any Mixture with any other Materials and that the same is not mixed with any Low Wines not drawn a Second Time nor with any other Brandy or Spirits made from any other Materials either Native or Foreign, and that the Duties for the same are paid or duly entred in order to be paid and that the same and every Part thereof are exported as Marchandize and are to be spent beyond the Seas to export such Spirits and Brandys made from Drink brewed or made from malted Corn only as [aforesaid (fn. 3) ] and upon Certificate under the Hands of the Officers of Excise for the Port or Place where such Spirits or Brandys were shipt off of the Quantity so shipt and that the same was shipt in the Presence of such Officers such Distillers or others so exporting such Spirits or Brandys shall be allowed or paid back by the Commissioners of Excise for the Time being or their Collector for the Port or Place where such Spirits and Brandys shall be so shipt off out of the Duties on Low Wines Spirits and Strong Waters and Aqua vite for every Gallon of such Spirits or Brandy so shipt off the Sum of Three Pence

IV. Stat. 2 W. & M. Sess. 2. c. 9. § 11. continued.

And be it further enacted by the Authority aforesaid That a certain Clause in an Act made in the Second Year of the Reign of His present Majesty and the late Queen Mary of blessed Memory entituled An Act for the encouraging the distilling of Brandy and Spirits from Corn and for laying several Duties on Low Wines or Spirits of the first Extraction relating to Strong Waters Brandy Aqua vite and other exciseable Liquors brought from the Islands of Guernsey Jersey Sark or Alderney and all the Charges Duties and Penalties and every Article and Thing therein contained shall continue and be of force and vertue during the Continuance of this Act in as full and ample Manner to all Intents and Purposes as if the said Clause was herein Word for Word repeated and enacted

V. Penalties for Offences relating to Duties upon Low Wines, &c. how applied and recovered.

And be it further enacted by the Authority aforesaid That the Penalties and Forfeitures hereby imposed for any Offence relating to the said Duties upon Low Wines or Spirits of the First Extraction shall be One Moyety to His Majesty His Heirs and Successors and the other Moyety to him or them that shall inform or sue for the and that the same Penalties and Forfeitures for any Offence relating to the said Duties upon Low Wines or Spirits of the First Extraction shall be recovered and levied by the same Ways Means and Methods as any Fines Penalties and Forfeitures are or may be recovered by any of the Laws of Excise or by Action of Debt Bill Plaint or Information in any of His Majesties Courts of Record at Westminster wherein no Essoign Protection or Wager of Law nor any more than One Imparlance shall be allowed.

VI. The additional Duties on Coffee, Tea, Chocolate, and Spices, and Pictures, &c. of Stat. 6 & 7 W. & M. c.7.

and continued by Stat. 9 W.III.c.14; continued from 30th April 1701 to 1st May 1706; The said Stat. 6&&M.c.7; continued until 1st May 1706.

And be it enacted by the Authority aforesaid That all the Rates Duties additional Duties Impositions and Sums of Money whatsoever granted to His Majesty by the Act passed in the Sixth Year of His Majesties Reign (intituled An Act for granting to His Majesty several Additional Duties upon Coffee Tea Chocolate and Spices towards Satisfaction of the Debts due for Transport Service for the Reduction of Ireland) which were thereby charged or imposed upon Coffee Cocoa Nuts [Chocolate (fn. 3) ] Cocoa Past Tea Nutmegs Cinamon Cloves Mace Pictures or any other Matters or Things thereby charged from the First Day of May One thousand six hundred ninety five until the Second Day of May One thousand six hundred ninety eight and which by an Act made in the Ninth Year of His Majesties Reign were continued from the First Day of May One thousand six hundred ninety eight until the First Day of May One thousand seven hundred and one shall be continued from the Thirtieth Day of April One thousand seven hundred and one and be raised levied collected [answered (fn. 3) ] and paid unto His Majesty His Heirs and Successors until the First Day of May One thousand [six (fn. 4) ] hundred and six And that the said Act of the Sixth Year of His Majesties Reign concerning the said Coffee and other the enumerated Com[m]odities aforesaid and all the Powers Priviledges Provisions Penalties Forfeitures Articles and Clauses therein contained (and not hereby altered) which were to have Continuance until the said First Day of May One thousand seven hundred and one shall continue and be in full Force and Effect until the said First Day of May One thousand seven hundred and six and shall be practised and executed for raising levying collecting and answering the Duties hereby continued for the Uses and Purposes in this Act expressed and to no other Use Intent or Purpose whatsoever

VII. Recital of Stat. 8 & 9 W.III.c.25; and of Stat. 9W.III.c.27; The Duties thereby granted continued from 23d June 1701 to 24th June 1706.

How the said Duties to be applied.

And whereas in the Eighth Year of His Majesties Reign an Act was made for licensing Hawkers and Pedlars which Act and the Impositions therein contained had Continuance till the Four and twentieth Day of June One thousand six hundred ninety eight and in the Ninth Year of His Majesties Reign another Act was made for licensing of Hawkers and Pedlars which Act with the Impositions therein mentioned were to continue from the Four and twentieth Day of June One thousand six hundred ninety eight until the Four and twentieth Day of June One thousand seven hundred and one It is hereby further enacted by the Authority aforesaid That from and after the Three and twentieth Day of June One thousand seven hundred and one until the Four and twentieth Day of June which shall be in the Year of our Lord One thousand seven hundred and six the Duties Impositions and Sums of Money to be paid by every Hawker Pedler Petty Chapman and such other trading Persons as are described in the said Act of the Ninth Year of His Majesties Reign for licensing Hawkers and Pedlars and all the Powers for granting Licenses and other Powers Clauses Rules Directions Allowances Penalties & Fofeitures Articles Matters and Things therein contained (and not hereby altered) shall be continued and shall be practised observed and put in Execution from the said Three and twentieth Day of June One thousand seven hundred and one until the said Four and twentieth Day of June One thousand seven hundred and six as fully and effectually as if the same were particularly repeated and again enacted by this present Act Neverthelesse the said Duties or Sums of Money to be paid by such Hawkers Pedlers Petty Chapmen and others as aforesaid shall be for the Uses and Purposes in this Act expressed and for no other Use Intent or Purpose whatsoever Any thing in the said recited Acts or any of them contained to the contrary notwithstanding

VIII. £15 per Cent. on Muslins of Stat 11 W.III.c.3. continued from 29th Sept. 1701 to the 30th Sept. 1706; to be raised as under the said Act.

And it is hereby [further (fn. 5) ] enacted by the Authority aforesaid That the Duty upon Muslins after the Rate of Fifteen Pounds for every One hundred Pounds of the true and real Value thereof which was imposed by an Act made in the Eleventh Year of His Majesties Reign whereby further Duties were laid upon Wrought Silk Muslins and some other Commodities of Persia China and the East Indies which should be imported after the Five and twentieth Day of March One thousand seven hundred and before the Thirtieth Day of September One thousand seven hundred and one shall be continued for and upon all Muslins which from and after the Nine and twentieth Day of September One thousand seven hundred and one and before the Thirtieth Day of September One thousand [six (fn. 6) ] hundred and six shall be imported or brought into the Kingdom of England Dominion of Wales and Town of Berwick upon Tweed over and above all other Duties payable for the said Muslins and that all the Rules Directions Powers Allowances Penalties Forfeitures Clauses Matters and Things in the said last mentioned Act contained (and not hereby altered) for or concerning the ascertaining securing levying or raising the Duties thereby imposed shall be revived practised and put in Execution for ascertaining securing levying and raising the Duties upon Muslins hereby imposed during the Time aforesaid for the Uses and Purposes in this Act expressed and to no other Use Intent or Purpose whatsoever

IX. Upon Duties being paid or secured; and Oath made as herein mentioned,; if the Goods are exported within a Year, the Duties to be repaid.

Provided always and it is hereby enacted That if the said Muslins hereby charged or any of them upon which the said [further (fn. 5) ] Duties of Fifteen Pounds in the Hundred are paid or secured to be paid as aforesaid be again exported at any Time or Times within Twelve Months after the Importation thereof and that due Proof be first made upon Oath that the Goods or Marchandizes so exported be the same for which the said Duties are paid or secured to be paid as aforesaid then and in such Case and not otherwise the same Duties shal without any Delay or Reward be repaid by the Reciever General of His Majesties Customs for the Time being out of such Moneys as shall be in his Hands of the said Duties of Fifteen Pounds per Centum arisisng by this Act unto the Person or Persons Bodies Politick or Corporate making the said Exportations or the said Security shal be vacated as to so much of the said Goods or Merchandizes as shall be so exported Any thing in this Act or in any former Act or Acts of Parliament contained to the contrary notwithstanding

X. Descriptions of Muslins intended by this Act; and of painted Calicoes of Stat. 11 W. III. c. 3.

And it is hereby declared That by Muslins the several Species following are meant (vizt) Awbroaks Abdaties Betelles plain striped Pandavarts Rowallew Golconda Oringall Junays and also Doreas Cossaes plain and flowred Tanjebs plain and flowred Jamdannes Mullmulls plain and flowred Jecolsies Mamolwhiates plain and flowred Neckcloths Rehing Sallows Comervilles Seerbands Night Rails Aprons Tirindanes Callico Lawns and all other thin Callicoes commonly called Muslins and that by painted dyed and stained Callicoes mentioned in the said Act of the Eleventh Year of His Majesties Reign for laying the said Duty of Fifteen Pounds per Centum on several Commodities from Persia China and the East Indies are meant not only all Callicoes painted dyed or stained after the weaving thereof but all such whereof the Yarn or other Materials were painted dyed or stained before the making of such Callicoes.

XI. Ad valorem Duty upon Japanned and Lacquered Goods imported after the 24th July 1701, how ascertained.

How the said Duties to be applied.

And it is hereby further enacted by the Authority aforesaid That all the Duties by any Act or Acts of Parliament now in being charged or imposed upon all or any japanned and lacquered Goods which shall be imported into the Kingdom of England Dominion of Wales and Town of Berwick upon Tweed from and after the Four and twentieth Day of June One thousand seven hundred and one shall be answered and paid according to the true and real Value of the same to be ascertained by the Gross Price at which such Goods shall be sold by the Candle and in such Manner and Form and under such Rules and Directions and subject to such Penalties and Forfeitures as by the said Act of the Eleventh Year of His Majesties Reign are prescribed for ascertaining the said Duty upon Muslins Nevertheless the said Duties upon japanned and lacquered Goods shall be applyed and disposed to the same Uses and Purposes to which the respective Duties upon the same Goods payable in any other Manner by the said former Act or Acts were appropriated or applicable

XII. Stat. 18 & 19 Car. II. c. 5; and 25 Car.II. c.8. § 1 as revived by 1 Jac. II.c. 7; and continued by 4 W. & M.c.24; continued for Seven Years, from 1st June 1701, and from thence to the End of the next Session.

And be it further enacted by the Authority aforesaid That an Act made in the Eighteenth Year of the Reign of the late King Charles the Second intituled An Act for encouraging of Coynage and another Act made in the Five and twentieth Year of the Reign of the said late King Charles entituled An Act for continuing a former Act concerning Coynage both which said Acts were revived by an Act made in the First Year of the Reign of the late King James the Second and were further continued by an Act made in the Fourth Year [of the Reign (fn. 5) ] of His present Majesty and the late Queen of blessed Memory to be in Force for the Space of Seven Years from the Thirteenth Day of February One thousand six hundred ninety two and from thence to the end of the First Session of Parliament then next following shall be and are by vertue of this Act continued and shall be in Force for the Space of Seven Years from the First Day of June One thousand seven hundred and one and from thence to the end of the First Session of Parliament then next following and no longer to defray the necessary Expences of His Majesties Mint

XIII. Limitation of Information against Distillers, &c. for Offences committed after 24th June 1701.

Notice thereof to Person against whom Information laid, to be left at Dwelling House.

Provided also That no Information shall be brought laid or prosecuted against any common Distiller Vinegarmaker or Cydermaker for any false or Misentry or Offence made or committed from and after the Four and twentieth Day of June One thousand seven hundred and one unless the same Information or Informations be laid and entred before such Persons appointed to determine the same within Three Months next after every such Offence committed and that Notice thereof be given to such Person or Persons (against whom such Information shall be laid) in Writing or left at their Dwelling Houses within one Week after the laying and entring such Information to the end a timely Provision may be had and made in defending the same Any thing in this Act or other Law to the contrary notwithstanding.

XIV. No Brandy, &c. to be sold by retail, without Licence.

Retailers subject to Penalties as Alehouse Keepers; Justices, &c. to have the same Jurisdiction over them.

And be it enacted by the Authority foresaid That no Person or Persons whatsoever shall from and after the Nine and twentieth Day of September One thousand seven hundred and one sell Brandy or other distilled Liquors by retail to be drank in his her or their House or Houses but such Persons only as shall be thereunto licensed and allowed in the same manner as common Alehousekeepers and every Person or Persons so selling Brandy or other distilled Liquors by retail as aforesaid shall be subject to the same Rules Penalties and Forfeitures for selling Drink without License as common Alehousekeepers now are And the several Justices [of the Peace (fn. 7) ] of this Kingdom and other Officers are hereby impowred and authorized to ( (fn. 8) ) exercise the same Jurisdiction Powers and Authorities over such Retailers of Brandy and other distilled Liquors which they now have or exercise over common Alehousekeepers by any Law or Statute whatsoever.

XV. Recital of Stat. 11 W. III. c. 15. § 5.

The said Act not to extend to the Privileges of the Two Universities to stamp Ale and Beer Measures.

And whereas by an Act made in the Eleventh Year of His Majesties Reign entituled An Act for ascertaining the Measures for retailing Ale and Beer it is enacted that every Mayor or Chief Officer of each City Town Corporate Borough or Market Town from and after the Twenty fourth Day of June One thousand seven hundred shall from time to time cause or procure all Ale Quarts and Ale Pints brought to him or them respectively to be measured compared sized and equalled with the Standard and then signed stampt and markt as in the said Act is mentioned and described Be it enacted and declared That nothing in the said recited Act contained shall extend or be construed [or taken (fn. 7) ] to extend to deprive the Two Universities of this Kingdom or either of them of their Right Priviledge and Usage of sizing equalling signing Stamping and marking of Measures for Ale and Beer within their respective Limits and Jurisdictions but that they and each of them respectively shall and may have and [enjoy their said Right Priviledge and Usage Any thing in the said recited Act to the contrary thereof in any wise notwithstanding

XVI. After 29th Sept. 1701, Foreign Brandy and Spirits imported in Vessels under 15 Tons Burthen,

(Exception) forfeited.

And for the preventing all secret and unlawfull Importation of Foreign Spirits or Brandy Be it enacted by the Authority aforesaid That if any Foreign Brandy or Spirits of any kind whatsoever shall from and after the Nine and twentieth Day of September One thousand seven hundred and one be imported into this Kingdom or be brought into any Port Creek or Haven of this Realm in any Ship or Vessell under the Burthen of Fifteen Tuns (except for the Use of the Seamen on Board such Ship or Vessel only not exceeding One Gallon for each Seaman) such Brandy or Spirits shall be forfeited one Moyety thereof to His Majesty His Heirs and Successors the other Moyety to such Person as shall seize or sue for the same by Bill Plaint or Information in any of His Majesties Courts of Record at Westminster.

XVII. Clause of Loan for £300,000 upon Credit of the said Duties.

Interest at the Rate of £6 per Cent per Ann. for First £150,000; £7 per Cent. per Ann for last £150,000.

And be it further enacted by the Authority aforesaid That it shall and may be lawfull to and for His Majesty or His Majesties Officers in the Receipt of His Exchequer to borrow or take in by way of Loan to His Majesties Use on Credit of the said Rates and Duties upon Low Wines or Spirits of the First Extraction and of the said Duties upon Coffee Cocoa Nuts Chocolate Cocoa Past Tea Nutmegs Cinamon Cloves Mace and Pictures and any other Things therewith charged as aforesaid and of the said Impositions and Sums of Money payable by Hawkers Pedlars and Petty Chapmen and of the said further Duties imposed upon Muslins any Sum or Sums of Money not exceeding Three hundred thousand Pounds from any Person or Persons Natives or Foreigners Bodies Politick or Corporate as shall be willing to advance or lend the same and that Interest for the Forbearance thereof not exceeding the Rate of Six Pounds per Centum per Ann[um] for the First One hundred and Fifty thousand Pounds and Seven Pounds per Centum per Annum for the remaining One hundred and fifty thousand Pounds which shall be so lent shall be allowed and paid out of the same Rates [and (fn. 9) ] Duties and that the Money so to be lent shall not be rated or assessed to any Publick Tax or Assessment whatsoever.

XVIII.

Duties to be paid Weekly into the Exchequer; and entered separate from other Duties.

And to the End all the Money that shall be so lent to His Majesty on the said Duties on Low Wines and other the Duties before particularly expressed may be well and sufficiently secured and repaid with Interest as aforesaid out of the same be it further enacted by the Authority aforesaid That all the Monies arising by the said Duties upon which the said Loans are to be made shall be brought and paid from Time to Time weekly into the Receipt of the Exchequer (that is to say) upon Wednesday in every Week if it be not an Holiday and if it be then the next Day after that is not an Holiday and that there shall be provided and kept in His Majesties Exchequer (that is to say) in the Office of the Auditor of the Receipt one Book in which all the said Moneys which shall be so paid into the Exchequer shall be entred apart and distinct from all other Moneys paid or payable to His Majesty His Heirs and Successors upon any Account whatsoever.

XIX. Tallies of Loan and Orders for Repayment and Interest granted.

Interest to be paid every Three Months; Orders assignable; Distinct Register of Orders kept; Orders paid in course and registered; No Fee for providing Register; or for Search; Penalty; For demanding Fee or giving undue Preference.

And be it further enacted by the Authority aforesaid That from time to time upon making such Loans as aforesaid on Credit of the said Duties on Low Wines and other the Duties before mentioned as aforesaid Tallies of Loan shall be levied for all and every Sum and Sums of Money so to be lent and that Orders according to the Course of the Exchequer shall be drawn and signed for Repayment of the same and for Payment of [such (fn. 10) ] Interest as aforesaid for the Forbearance thereof the said Interest to be paid every Three Months until Satisfaction of the Principal Sum and that all and every such Order and Orders and the Monies therein to be contained or any Part thereof shall be assignable and transferable without Power of Revocation so as the Assignments thereof be endorsed upon the respective Orders and entred or notified in the Office of the Auditor of the Receipt of the Exchequer in a Book to be there kept for that Purpose and that a distinct Register shall be kept in the said Receipt of Exchequer of all the said Orders of Repayment not exceeding Three hundred thousand Pounds in which the said Orders shall be registred in course according to the Date of the Tallies respectively without any other Preference of one before another And that every Person shall be paid in course as his Order shall stand entred in such Register Book out of the said Duties upon Low Wines and the said other Duties whereupon the said Loans shall be made as aforesaid which are hereby appropriated thereunto and that no Fee Reward or Gratuity directly or indirectly shall be demanded or taken for providing or making any such Book or Register or for any view or Search in the same by any of His Majesties Officers their Clerks or Deputies on pain of forfeiting Treble Damages to the Party grieved to be recovered by Action of Debt or of the Case Bill Plaint or Information in any of His Majesties Courts of Record at Westminster by any Person or Persons who will sue for the same wherein no Essoign Protection Wager of Law Priviledge of Parliament or other Priviledge or more than One Imparlance shall be granted or allowed either for demanding or taking any such Fee or Gratuity or for giving any undue Preference in point of Registry or Payment

XX. In what Case Entry of one Tally before others, no undue Preference.

Provided always That if it shall happen that several of those Tallies ( (fn. 10) ) bear Date or be brought the same Day to the Auditor of the Receipt to be registred it shall be interpreted no undue Preference which of those he entred first.

XXI. Nor paying subsequent Orders when Payment of prior ones not demanded of Money reserved for Payment of such precedent Orders.

Provided always That it shall not be interpreted any undue Preference to incur any Penalty in point of Payment if the Auditor direct or the Clerk of the Pells record and the Tellers do pay subsequent Orders of Persons that come and demand their Monies and bring their Orders before other Persons that did not come to demand their Moneys and bring their Orders in [their (fn. 11) ] course so as there be so much Money [reserved (fn. 11) ] as will satisfy precedent Orders which shall not be otherwise disposed but kept for them yet so as that Interest of Loan shall in that Case cease from the Time the Money is so reserved and kept in Bank for them

XXII. Sums lent and raised under this Act.

(Exception) and Monies lent between 18th Feb. and 10th June 1701; Cap ante; and Monies further lent upon the Credit of Two Thirds of the Aid granted by this said Act; and Monies lent upon Credit of the £3,700 per Week out of Civil List Funds (Exception) and Overplus of the Funds appropriated by Stat. 11W. III. c.2; (Exception); and Arrears of Tunnage and Poundage &c; and Duties of 5s. per Ton upon French Shipping, under Stat. 12 Car. II. c. 4. and Duties under Stat. 7 & 8 W.III. c. 20. § 1.; and Duties of 1s. 10d. per Ton upon East India wrought Silk, imported under Stat. 9 W.III. C.23.; and Rents of Licences for Hackney Coaches, as herein mentioned;(Exception) appropriated as herein mentioned.

And be it further enacted by the Authority aforesaid That all the Money to be lent by vertue of this Act upon Credit of the [several (fn. 11) ] Duties and Impositions hereby granted and all the Moneys arising by this Act of and for the same Duties and Impositions respectively (the Monies of the said Duties and Impositions which are to go in Repayment of [the (fn. 11) ] Loans and for Satisfaction of the Interest thereof and the Charges of raiseing and levyeing the said several Duties and Impositions by this Act granted always excepted) And all the Monies lent at the Receipt of Exchequer between the Eighteenth Day of February One thousand seven hundred and the Tenth Day of June One thousand seven hundred and one not exceeding Seven hundred thousand Pounds for which the Orders are appointed to be transferred to the Register of Orders payable out of Two Third Parts of the Moneys arising by another Act of this present Session of Parliament entituled An Act for granting an Aid to His Majesty for defraying the Expence of His Navy Guards and Garrisons for One Year and for other necessary Occasions And all the Moneys which shall be further lent to His Majesty upon Credit of the said Two Third Parts of the Moneys arising by the Act last mentioned and so much of the said Two Third Parts as after Repayment of all the Loans transferred made or to be made thereupon and the Interest thereof and the making of such Allowances as are to be made by the Act last mentioned shall or may arise or be brought into the said Receipt of the Exchequer And all the Moneys which shall be lent or advanced to His Majesty upon Credit of the Weekly Sum of Three thousand seven hundred Pounds of lawfull English Money by any other Act or Acts of this present Session of Parliament to be taken out of certain Branches of the Excise for Five Years from the Five and twentieth Day of December One thousand seven hundred and the Monies arising by such Weekly Payments (so much thereof as is to go in Repayment of Loans thereupon and the Interest of such Loans always excepted) And all the Overplus of the severall Fonds which by certain Clauses in the Act for the Land Tax made in the Eleventh Year of His Majesties Reign were appropriated for Sea Services therein particularly mentioned and for Land Service in the Office of His Majesties Ordnance and for the Charge of circulating Exchequer Bills and for Half pay to disbanded Officers and for His Majesties Guards and Garrisons for One Year therein mentioned and for Arrears due to the same which said Overplus is hereby declared to consist of so much Moneys as shall remain of those appropriated Fonds after the said Uses and Services are or shall be fully satisfyed and discharged as the Act last mentioned did direct (the Money due and to be paid to the Governor and Company of the Bank of England out of the said Overplus Moneys to make good the Deficiency of their Fond for the Year ended on the First Day of June One thousand seven hundred only excepted) And all the Moneys to arise by the Arrears of the Subsidy of Tunnage and Poundage and other Duties upon Goods and Marchandizes imported and exported which were granted for Five Years ending upon the Five and twentieth Day of December One thousand six hundred ninety nine and are yet unsatisfyed over and above the Debentures and ( (fn. 12) ) other legal Allowances which are to be first satisfyed out of the said Arrears And all the Moneys which from the Five and twentieth Day of December One thousand seven hundred until the Five and twentieth Day of March One thousand seven hundred and two shall arise by the Duty of Five Shillings per Ton upon French Shipping pursuant to an Act of Parliament in that Behalf made in the Twelfth Year of the Reign of King Charles the Second and all the several Duties which in one Year to be reckoned from the last Day of March One thousand seven hundred and one shall arise by vertue of the Act of Parliament made and passed in the Seventh Year of His Majesties Reign (intituled An Act for granting to His Majesty an additional Duty upon all French Goods and Marchandizes) And all the Moneys which from the said Five and twentieth Day of December One thousand seven hundred shall arise by the Duty of One Shilling and Ten Pence for every Pound Weight of Wrought Silk which before the Thirtieth Day of September One thousand seven hundred and one shall have been imported from the East Indies or Persia pursuant to an Act of Parliament in that Behalf made in the Ninth Year of His Majesties Reign And the Moneys which from the Four and twentieth Day of June One thousand seven hundred and one until the Five and twentieth Day of March One thousand seven hundred and two shall arise by the Rents of Licenses for Hackney Coaches pursuant to the Act of Parliament in that Behalf (the necessary Charges of raising and levying the said Arrears of the Subsidy of Tonnage and Poundages and the said Duties of Five Shillings per Ton upon French Shipping and the said additional Duties upon French Goods and Marchandizes and the said Duty upon Wrought Silks and for the Execution of the said Act for licensing [of (fn. 13) ] Hackney Coaches always excepted) and every of them be and shall be appropriated and applied and the same are hereby appropriated and applied in Manner and Form following (that is to say) out of the said Aids Supplies Duties overplus Money and other Moneys hereby appropriated as aforesaid there is and shall be applied for Sea Service (to wit) for Arrears of Wages due to Officers and Seamen of the Fleet and for Payments upon the Recalls Two hundred thousand Pounds for Bounty Money to the Officers of the Fleet and for the Ordinary of the Navy (excluding the Charge of the Register for Seamen) One hundred and ninety thousand Pounds towards extraordinary Repairs of the Fleet Ninety thousand Pounds And for the Service of the Navy and the victualling thereof and for the Sea Service of the Office of the Ordnance performed and to be performed the Sum of Nine hundred thousand Pounds out of which Sum last mentioned the Sum of Twenty thousand Pounds shall be applyed towards discharging a further Part of the Debt due for Sick and Wounded Seamen And out of all the Said Aids Supplies Dutys overplus Money and other Moneys hereby appropriated as aforesaid there is and shall be also applied for Land Service performed and to be performed by His Majesties Office of Ordnance Twenty five thousand Pounds And to and for Subsistance Off reckonings and Clearings to His Majesties Guards and Garrisons in England and the Dominions thereunto belonging (Ireland excepted) for one Year from the Four and twentieth Day of December One thousand seven hundred the Sum of Three hundred thousand Pounds And to discharge Debts due to Clothiers and others incurred by reason of the extraordinary Expence of His Majesties Guards and Garrisons within the Year ended upon the Four and twentieth Day of December One thousand seven hundred the Sum of Forty thousand Pounds And for One Years Pay of the Officers and Soldiers of Twelve Battalions intended for the Assistance of the States General of the United Provinces and for the contingent Charges of the said Battalions for one Year and for Levy Money to raise Five thousand Recruits for the said Battalions the Sum of One hundred eighty one thousand and thirty three Pounds Two Shillings and Six Pence for the recieving issuing and paying of which Sum of One hundred eighty one thousand and thirty three Pounds Two Shillings and Six Pence or any Part thereof the Officers in the Receipt of His Majesties Exchequer or any of them shall not demand or take any Fees or Reward whatsoever And for Payment of Seven Quarters Interest due at Lady Day One thousand six hundred ninety nine upon the Malt Tickets remaining unsatisfied a Sum not exceeding Thirty seven thousand seven hundred eighty eight Pounds [and (fn. 13) ] One Shilling the same to be issued to the Paymaster of the Malt Tickets by way of Imprest and upon Account for that Purpose And for Payment of One Years Interest of the Loans remaining due upon the First Aid of Three Shillings in the Pound which was granted to His Majesty a Sum not exceeding Thirty three thousand eight hundred fourty seven Pounds Eighteen Shillings and Five Pence And for Payment of One Years Interest for the Moneys remaining unsatisfied which were advanced upon Credit of the late Duties laid upon Vellum Parchment and Paper a Sum not exceeding Twelve hundred thirty two Pounds And for paying One Years Interest of the Money remaining due upon the Third Quarterly Poll Tax which was granted to His Majesty a Sum not exceeding Eighteen thousand three hundred eighty one Pounds and Twelve Shillings And for paying One Years Interest of the Loans remaining unpaid upon the Third Aid of Three Shillings in the Pound which was granted to His Majesty a Sum not exceeding Seventeen hundred thirty eight Pounds and Seven Pence And for Eighteen Months Interest of the Principal Money remaining due and unsatisfied to all and every Person and Persons Bodies Politick or Corporate upon the Register for the late Duties which were charged upon Leather. a Sum not exceeding Fifty two thousand nine hundred sixty six Pounds And for and towards Half Pay now due and which shall grow due to disbanded Officers and Soldiers a Sum not exceeding Forty one thousand Pounds And for compleating the Sixty sixth Payment upon the Malt Tickets so much as together with the Moneys of the Malt Duties resting in the Exchequer and in the Hands of the Paymaster of the said Tickets shall be sufficient to compleat the Sum of Ten thousand Pounds Principal Money for the Sixty sixth Payment and the Interest thereof and the Benefits attending the same And for the Salaries of Five Commissioners for stating the Accounts of the Army Transport Debts and Prizes and for incident Charges in the Execution of their Trust a Sum not exceeding Three thousand and Five hundred Pounds

XXIII. Officers for Payment of Malt Tickets to indorse Interest paid, &c.

Treasury to issue Monies above appropriated to the Uses of this Act, (Exception); and to allow Interest upon Tallies at £6 per Cent. per Ann.

And the proper Officer and Officers concerned in the Payment of the said Malt Tickets are hereby required to indorse the Interest which shall be paid in pursuance of this Act upon every such Ticket and to keep a fair Account of such Payments in a Book for that Purpose And the Commissioners of his Majesties Treasury or any Three or more of them now being and the High Treasurer or any Three or more of the Commissioners; of the Treasury for the Time being are hereby directed and authorized to issue and pay or to assign by Talleys or. otherwise as to them shall seem most expedient for His Majesties Service all the Moneys hereby appropriated as aforesaid for which no other Credit is given to the several Uses and Purposes by this Act directed and intended as aforesaid and to no other Use Intent or Purpose whatsoever and to allow an Interest upon any such Talleys. or Assignments not exceeding the Rate of Six Pounds per Cent[um] per Ann[um] for any Part of the said Money which shall be so advanced for the Purposes aforesaid or any of them.

XXIV. Rules of Stat. 1 W.& M. Sess.2. c. 1. revived, and applied to the Appropriation of Monies by this Act.

And to the End the Sums by this Act appropriated may not be diverted or applied to any other Purposes than are hereby declared and intended Be it further enacted by the Authority aforesaid That the Rules and Directions appointed and enacted in one Act made in the First Year of His Majesties Reign intituled An Act for granting to Their Majesties an Aid of Two Shillings in the Pound for One Year for the speedy Payment of Money thereby granted into the Receipt of the Exchequer by the Collectors and Receievers and for the Distribution and Application thereof and keeping distinct Accounts of the same and all other Provisions Pains Penalties and Forfeitures thereby enacted in case of Diversion or Misapplication of any Money thereby appropriated are hereby revived and enacted to be in force and shall be practised applied executed and put in Ure for and concerning the Distribution and Application of the said Sums hereby appropriated as fully amply and effectually as if the same were here again particularly repeated and reenacted

XXV.

Officers who are to account for Money imprested in the Exchequer, to charge themselves upon Oath with the Interest Monies received, as herein mentioned; such Charge to be examined by the Auditor of the Exchequer, with Vouchers, and attested, who may surcharge.

And whereas several Sums of Money have during the Continuance of the late Warr against France and since been [imprested (fn. 14) ] at the Receipt of Exchequer to the respective Treasurers of the Navy and to the several Paymasters of the Land Forces for the Service of the said Navy and Land Forces and for the Service of several Offices subordinate to them by Talleys of fictitious Loans with Orders for Principal Sums equal to the Sums so imprested and for Interest thereof at several Rates payable to the said respective Treasurers and Paymasters or their Assigns with Power to them respectively to make Assignments of or upon such Orders for the respective Services aforesaid Be it further enacted by the Authority aforesaid That the said respective Treasurers and Paymasters and all the Officers in the said Subordinate Offices who are to render Accounts for the Money so imprested in the Exchequer shall fully charge themselves upon Oath (which the said Auditors of the Imprests or either of them for the Time being have hereby Power to administer to the said Treasurers Paymasters and other Officers and to their Agents respectively) with all the Interest Moneys by the said Treasurers Paymasters and other Officers respectively or by their [respective (fn. 15) ] Agents recieved at the Exchequer or otherwise for or upon Account of any such Talleys and Orders or any of them or any Part thereof at any Time or Times before any Assignment or Assignments made of or upon such Orders or any of them by the said Treasurers Paymasters or other Officers respectively which Interest Moneys ought in Justice to be accounted for to the Uses aforesaid and shall specify therein every particular Sum so recieved for Interest and the Order or Tally upon which the same were so receieved and the Persons to whom the Assignments were made upon the said Tallies or Orders for which the said Interest was recieved and that every such Charge shall be examined by the Auditor of the Receipt of the Exchequer for the Time being with the Entries or Vouchers remaining in the said Receipt and shall be attested by the said Auditor of the Receipt who (if any Omission or Omissions be made in the said Charge) shall take care to add and surcharge the same before ( (fn. 16) ) the respective Account or Accounts of the said Treasurers Paymasters and other Officers before mentioned shall be declared

XXVI. Reasons for this Enactment.

Treasury may compound for Debts due from insolvent Collectors and others; and upon Payment of Composition give a Discharge.

And whereas many Persons who pay Duties of Excise and Salt and some Collectors of the said Duties and of the late Duties on Malt and Leather have by Accidents failed in their Credit and may hereafter fail and they and their Securities become insolvent being indebted to His Majesty for the said Duties or for Moneys collected for the the same and though incapable to pay all the Moneys due or to grow due from them to His Majesty may notwithstanding by the Assistance of Friends and Relations be capacitated to pay Part of their said Debts which they would in many Cases do if a Composition could be made for the same and such Persons could be discharged of the Remainders of the said Debts but for want of sufficient Authority to make such Compositions such Debts do and may frequently become wholly and utterly lost For Remedy whereof be it enacted by the Authority aforesaid That it shall and may be lawfull for the Commissioners of His Majesties Treasury or any Three or more of them or Lord High Treasurer or Commissioners of His Majesties Treasury for the Time being for any such Debts incurred before the Five and twentieth Day of March One thousand seven hundred and one to make such reasonable Compositions as to him or them shall seem meet and upon Payment of the Money compounded [for (fn. 15).] in case he or they shall think it reasonable by Warrant to the Commissioners of Excise to discharge the Remainder of the Debt or Debts so compounded.

XXVII. Proviso for Discharge of Monies due to Four Marine Regiments.

And it is hereby enacted and declared That the Moneys remaining due to the Officers and Soldiers of the Four Marine Regiments lately commanded by Colonel William Seymour Colonel Edward Dutton Colt (since deceased) Colonel Harry Mordant and Colonel Thomas Brudenell shall and may be discharged and satisfied to them or their Assigns out of such Moneys as were issued to the Earl or Orford late Treasurer of the Navy for the Service thereof and are still undisposed or out of such Moneys as are or shall be issued for Wages to the present Treasurer of the Navy

XXVIII.; Proviso for Hellen Arthur, Widow going to Ireland, to enter Claims herein mentioned before Commissioners, under Stat. 11 & 12 W.III. c. 2.

Provided always and be it enacted That it shall and may be lawfull to and for Hellen Arthur Widow and Relict of Robert Arthur of Hacketts Town in the County of Dublin [Esquire (fn. 17) ] deceased to go into Ireland and in Behalf of her self and of her Children to enter her and their respective Claim and Claims before the Trustees appointed by an Act made in the Eleventh and Twelfth Years of His Majesties Reign intituled An Act for granting an Aid to His Majesty by Sale of the forfeited and other Estates and Interests in Ireland and by a Land Tax in England for the several Purposes therein mentioned or before any Seven or more of them to and for her and their respective Rights and Titles to any Mannors Lands Tenements or Hereditaments and to the respective Portions of the said Children at any Time before the First Day of September One thousand seven hundred and one

XXIX. Proviso for Persons who have petitioned the House of Commons for Relief; in respect of not entering Claims in respect of Irish Forfeitures, pursuant to the said Act.

And further That it shall and may be lawfull to and for all and every other Person or Persons who have by Petition to the House of Commons prayed Relief either for not entring his her or their Claim or Claims within the Time limitted by the said Act or for not doing thereof according to the Directions of the said Act and who are mentioned in the Report from a Committee of [the (fn. 17) ] Commons appointed to separate the Petitions relating. to the said Irish Forfeitures to enter his her and their respective Claims before the said Trustees or any Seven or more of them in Manner and within the Time aforesaid and the said respective Claims being so entred shall be heard adjudged and determined by the said Trustees according to the Direction of the said Act Any thing in the said former Act to the contrary thereof in any wise notwithstanding

XXX.; Recital that several Persons had exhibited Petitions to the House of Commons for Relief, under Stat. 11 & 12 W. III. c.2. and of Proceedings thereon.

The Estates, &c. claimed by said Petitions (Exception) not to be aliened by Trustees, under Stat. 11 & 12 W.III. c. 2. until after the End of the next Session; Proviso for Petitions herein mentioned.

And whereas several Persons have exhibited Petitions to the House of Commons for Relief in divers Matters relating to an Act of Parliament made in the Eleventh and Twelfth Years of His present Majestys Reign intituled An Act for granting an Aid to His Majesty by Sale of the forfeited and other Estates and Interests in Ireland and by a Land Tax in England for the several Purposes therein mentioned which said Petitions have been by them referred to Sir Henry Sheeres Knight Francis Annesly and John Trenchard Esquires Three of the Trustees in the said Act mentioned and Reports have been thereupon made And whereas it was resolved by the said House that the said Petitions (except such Cases as are certified under the Hands of the Twelve Trustees and except such of the said Petitions as the Irish Trustees in England have certified the Matter of Fact to be true) be referred to the Trustees in Ireland to examine upon Oath the Matter of Fact and represent the same to the said House and the said House appointed a Committee to separate the same according to the said Resolution which were separated accordingly and reported to the said House And whereas some of the said Petitions now lye before the said House upon the said Report and the rest of them are to be farther examined by the Trustees nominated by the said Act in order to ascertain the Facts therein contained Be it enacted by the Authority aforesaid That the several and respective Estates Rights Titles Possessions and Interests claimed by the said Petitions shall not be sold aliened transferred removed or prejudiced by the said Trustees in the said Act mentioned or any [of (fn. 18) ] them until after the End of the next Session of Parliament except such Claims as have been already adjudged by the Trustees and as to the said Petitions so to be farther examined as aforesaid the same are hereby referred to the Trustees nominated in the said Act to examine the respective Allegations contained in the said several Petitions and to report the same within the Space of Ten Days after the Commencement of the next Session of Parliament and such Petitions as lye before the said House upon the said Report as aforesaid they and every of them shall and may be proceeded upon and taken into Consideration the next Session of Parliament

Footnotes

  • 1. Chapman O.
  • 2. interlined on the Roll.
  • 3. interlined on the Roll.
  • 4. Seven O. & King's Printer's Copy.
  • 5. interlined on the Roll.
  • 6. Seven O. & King's Printer's Copy.
  • 7. interlined on the Roll.
  • 8. have and O.
  • 9. or O.
  • 10. and Orders O.
  • 11. interlined on the Roll.
  • 12. and O.
  • 13. interlined on the Roll.
  • 14. impressed O.
  • 15. interlined on the Roll.
  • 16. before O.
  • 17. interlined on the Roll.
  • 18. O. omits.