Page:William Blackstone, Commentaries on the Laws of England (3rd ed, 1768, vol I).djvu/331

 Ch. 8. England twenty tons or more; which by Edward I was exchanged into a duty of 2s. for every ton imported by merchant-trangers, and called butlerage, becaue paid to the king's butler.

cutoms payable upon exports and imports were ditinguihed into ubidies, tonnage, poundage, and other imports. Subidies were uch as were impoed by parliament upon any of the taple commodities before-mentioned, over and above the cutuma antiqua et magna: tonnage was a duty upon all wines imported, over and above the priage and butlerage aforeaid: poundage was a duty impoed ad valorem, at the rate of 12d. in the pound, on all other merchandize whatoever: and the other imports were uch as were occaionally laid on by parliament, as circumtances and times required. Thee ditinctions are now in a manner forgotten, except by the officers immediately concerned in this department; their produce being in effect all blended together, under the one denomination of the cutoms.

thee we undertand, at preent, a duty or ubidy paid by the merchant, at the quay, upon all imported as well as exported commodities, by authority of parliament; unles where, for particular national reaons, certain rewards, bounties, or drawbacks, are allowed for particular exports or imports. Thoe of tonnage and poundage, in particular, were at firt granted, as the old tatutes (and particularly 1 Eliz. c. 19.) expres it, for the defence of the realm, and the keeping and afeguard of the eas, and for the intercoure of merchandize afely to come into and pas out of the ame. They were at firt uually granted only for a tated term of years, as, for two years in 5 Ric. II ; but in Henry the fifth's time, they were granted him for life by a tatute in the third year of his reign; and again to Edward IV for the term of his life alo: ince which time they were regularly granted to all his ucceors, for life, ometimes at their firt, ometimes at other ubequent parliaments, till the reign of Charles the firt; when, Rh