Page:Ruffhead - The Statutes at Large - vol 3.djvu/655

 A. D. 1696. Anno feptimo & 0(5la'vo Gu LiELMi III. C. 10, 599 tieth Day ofjfime one thoufand fix hundred ninety-eight, until the faid nine and twentieth Day o( Sep- tember in the Year of our lyord otic thoufand fcvcn hundred and one, and no longer. ••• III. Provided always, and be it declared and enabled by the Authority aforefaid, That the faid Duties How to he paid, upon Tobacco, which were granted by the i'aid Mi made in the firft Year of the Reign of the faid hue i J-ic. i.e. 4. King James, and continued, as aforefaid, and vvliich by the f?id A6ts were made payable by the firlt: Buyer, and fubje(£l: to the Rules of Excife, in the feveral Parts of Management thereof, Ihall, for all fuch Tobacco as {hall be imported between tlie fiift Day oi May one thoufand fix hundred ninety fix, and the ,/aid nine and twentieth Day of Sepfenibcr one thoufand feven hundred and one, be fecured, collefled, raifed, levied, anfwered, and paid to His Majelty, according to the true Intent and Meaning of this prefent ■. A<S» ill the Method herein after particularly diicited, and with fuch Difcount and Allowances to the Mer- chants as are herein alfo mentioned, and no otherwife ; any thing in the faid former A6ts to the contrary ' notwithftanding : And that the CommiflionErs of His Majelty's Cuftoms for the time being, or any four or more of them, be authorized and impowcred, and the faid Commiflioners of the Cuflroms, or any four or more of them for the time being, are hereby authorized and impowered to give the neceflary DireiStions for fecuring, coUcfting,. raifing, levying, anfwering, and paying, to His Maj^fiy, the pid Duties upon To- ..bacco, and to make the Dilcount and Allowances to the Merchants herein after mentioned, for all fuch To- bacco as fliall be imported between the faid firit DayofyJ^^ry in the Year of our Lord one thoufand fix hundred ninety- fix, and the faid nine and twentieth Day of September one thoufand feven hundred and one, in the fame Manner and Form, and by fuch Rules, Means, or Ways, and under fuch Penalties and ■ Forfeitures, as are mentioned and exprefled in one A6t of Parliament made in the tvv'elfth Year of the q^ 2 c a .Reign of King Charles the Second, intituled, A Subfidy granted to the King of Tunnagc nnd Poundage^ and other Sunn of Money ^ payable upon Merchandize exported and imported, and the Rules, DiretStions, and Or- ders, thereunto annexed, or any other Law now in Force, relating to the Colledtion of PJis Majefly's Cu- ftoms; which faid Aft and Acts, and every Article, Rule, and Claufe, therein contained, {hall {tand and be in Force for the Purpofes a'brefaid, during the Continuance of this Act. IV. And be it further enacted by the Authority aforefaid. That the feveral additional and other Rates, Irrt- pofitions, Duties, and Charges, upon the feveral Sorts of Goods and Merchandizes, granted by an Act of Parliament made in the faid Second Year of their faid Majefties Reign, intituled, An AB for granting to their z'V7.Sc M.-fl".' . Majefiies certain Impofitions upon, all Eaft India Goods and Manufaiiures, and upon all zvrovght Silks, andfeve- ''■• '^■. *• ral other Goods and Merchandize^ to be imported after the five and tvjentlemh Day of Decimher one thoifand ^^^^y°"^^^'^'. fix hundred and ninety, and which were thereby to have Continuance until the tenth Day o^ November one indiTcoors ^ thoufand fix hundred ninety-five, and by another Aft made in the fourth and fifth Years of their faid Ma- &c. coninued to jefties Reign, were continued from the ninth Day of November one thoufand fix hundred ninety-five, ^9 Sept. jyoi. until the tenth Day of November one thoufand fix hundred ninety-feven, {hall be further continued from 4 & 5 W. & M. the ninth Day of iVflWOTZ'^r one thoufand fix hundred ninety-feven, until the nine and tv^entieth Day of ^ .^^'^ j^^. _ Septemher, one thoufand feven hundred and one; and that the faid Aft, intituled. An AB for granting to c. ^o co'niinl'e their Majefiies certain Impofitions upon all Eafl India Goods and ManifaStures, and upon all wrought Silks, and in Force. feveral other Goods and Merchandize, to be imported after the faid five and twentieth Day of December one thoufand fix hundred and nmety, and all Powers, Provifions, Penalties, Articles, and Claufes, therein con- tained, ftiall continue and be of full Force and Effeft, until the faid nine and twentieth Day oi September, 2W. &M,ff. », . and {hall be applied, praftifed, and executed, for the raifing, levying, collefting, anfwering, and paying, c, 4.' the faid Duties hereby continued, according to the Tenor and Intent of this prefent Aft, as fully, to all Intents and Purpofes, as if the faid lafl mentioned Aft, and all and every the Claufes, Matters, and Things, therein contained, had been again repeated in this Aft, and enafted particularly, except only as to fuch Exception. Part of the faid Afts, touching which other Provifions or Alterations are made by any Aft or Afts of Par- liament now in being, which other Provifions or Alterations are to be obferved, and to continue during the Continuance of this Aft. 'V. And v/hereas the Methods prefcribed by the faid recited Aft, granting the faid. Duties upon To- ' bacco, made in the fir{l: Year of the late King James the Second, have been found prejudicial to Trade, i jac. i.e. 4. ' and grievous to the Merchants concerned in paying the fame :' Therefore, for the more eafy and better Colleftion of the faid Duties for the future, be it enafted by the Authority aforefaid. That the Security to l™pof f^r to give be given for the faid Duties upon Tobacco be by Bond to be given by the Importer thereof, with one or p ""'^ '^°I^''° more fiifficient Sureties, for Payment of the Duty at the End of eighteen Months from the Importation, bacco!' °" '"". and that there be a Difcount of ten per Centum, for prompt Payment of the faid Impolt Duty, if the fame Difcount on {hill be paid within three Months from the Date of the Entry, and of eight />?r Centum at any Time after- prumpt Pay-, wards within fix Months from the fame, of ivx per Centujn if within nine Months, of four per Centum if 'n^'it. within twelve Months, of two per Centum if within fifteen Months ; but after fifteen Months expired, there {hall be no Difcount at all ; that on any Payment of the faid Duty for Tobacco to be confumed here, there be an Allowance for the future of eight Pounds /i^r Centum, for the Merchants Encouragement, in SI. percent. -■Confideration of .Wafl:e and Shrinkage in the Cellars ; that the Security given by the Importers for eigh- wT'^'^ ^!)' ■ teen Months be difcharged by Debentures referring to the particular Entries on Exportations, at any Time shrinVaRc within twelve Months from the Importation, and not after that Time ; that there {hall be an Allowance of See 7 Geo! i. four Pounds per Centum, in confideration of Wafte that may arife on any Tobacco fo exported, to be fiiruck ftat. i. c. 21. §. pfF only from the Entry, and not to be paid where the whole Quantity entred fhall happen to be exported ; '°' ^ "■ that the Debentures for half Subfidy, Additional and Impoft Duties of the fame Quantity of Tobacco ex- ^J', p^r Cent, ported be one or more Parchment or Parchments, and that the Oath be printed thereon in hac verba, to be ^33^ of To. figned and fworn by the Exporters, That all the Tobacco entred and fhipped, as th^re certified, is really bacco. .'and truly exported for Parts beyond the Seas on his own Account, if he afts for himfelf; or if he afts by Commiffion, then oa the Account of fuch Perfon or Perfons for whom the Deponent afts in the Direftion of