12 Car. 2. c. 3 Ann. c. 9. 4. book of rates, paying duty at value, five pounds for every one hundred pounds value thereof, to be affirmed upon the oath of the importer according to the direction of the faid book of rates (except mum, and fuch goods and merchandizes as were particularly charged by the faid act of the fourth year of their faid late majefties, or by the faid act of the fecond year of their faid late Majefties reign:) and whereas by an act made in the feventh year of the reign of his late majefty 7 W. 3. c. 20. King William the Third, an additional duty of twenty five pounds per centum ad valorem was laid upon all goods of the growth, product or manufacture of France imported (other than those particularly rated) to be raised, levied, collected and paid by fuch rules, means and ways as are mentioned in the faid act of tonnage and poundage made in the twelfth year of his faid late majesty King Charles the Second: and whereas by an act made in the third year of the reign of her faid late majesty Queen Anne, a further duty was granted after the rate of four pounds for every one hundred pounds value, for and upon all unrated drugs (dying drugs excepted) that should be imported from any parts or places (other than the East-Indies, Perfia, China, and other parts within the limits of the charters granted to the East-India company) and that the values of fuch unrated drugs hould be affirmed by the oaths of the importers of such drugs refpectively; all which acts, which granted the faid feveral fubfidies, commonly called the old fubfidy, the one third fubfidy and two thirds fubfidy (except the faid further fubfidy, which is granted to his MajeAy during his life) as alfo the faid impofitions, additional duty on French goods, and the further duty upon unrated drugs, are by feveral fubfequent acts of parliament continued for ever, fubject to redemption by parliament: and whereas it has been found by experience, that the values of the feveral forts of goods ufually imported, and not rated in the faid book of rates, which are fworn to or affirmed by the importers, according to which the jaid fubfidies and other duties are to be paid, have been very unequal, fome perfons greatly undervaluing the fame, to the detriment of the revenue and difcouragement of the fair traders: now (for remedying the abuses aforefaid, and for putting trade on a more equal foot) we your faithful commons in parliament affembled do befeech your Majefty, that it may be enacted; and be it enacted by the King's moft excellent Majefty, by and with the advice and confent of the lords fpiritual and temporal and commons, in this prefent parliament Provifions for affembled, and by the authority of the fame, That the feveral ad valoremre. provifions aud claufes contained in the said recited acts and pealed after 25 book of rates before mentioned, for afcertaining the value of March 1725. goods or merchandizes imported according to the oaths or In lieu there of, the old fub fidy to be paid affirmations of the importers, fo far as the fame relate to the particular goods and merchandizes mentioned and expreffed in a certain book of rates herein after mentioned and referred unto, fhall, from and after the five and twentieth day of March one thousand feven hundred and twenty-five, be and are hereby repealed and made void. II. And be it further enacted by the authority aforefaid, That in lieu of the faid former rates and duties ad valorem, repealed by book of rates 12 Car. 2. c. 4. by this act, there fhall, from and after the faid five and twen- according to tieth day of March one thousand seven hundred and twenty five, the additional be payable and paid for the said old subsidy the several rates and figned by duties mentioned and expreffed in one book of rates, intituled, Spencer An additional book of rates of goods and merchandizes ufually import- Compton, efq; ed and not particularly rated in the book of rates referred to in the act speaker. of tonnage and poundage, made in the twelfth year of the reign of1 King Charles the Second, with rules, orders and regulations, figned by the right honourable Spencer Compton, efquire, Speaker of the honourable house of commons, the faid rates and duties to be paid upon importation of the faid goods and merchandizes refpectively into any port or place within this kingdom, and fo in proportion for any greater or leffer quantity; which faid last mentioned book of rates, compofed and agreed on by your Majesty's said commons, and every article, rule and claufe therein contained, fhall be and remain, during the continuance of the faid first recited act of tonnage and poundage, of full force, and shall be put in execution as fully and effectually to all intents and purposes, as if the fame were particularly inserted in the body of this present act. in the faid III. And be it further enacted by the authority aforefaid, Goods liable That in all cafes where any of the faid goods or merchandizes to the further mentioned in the said book of rates are by law fubject or liable fubfidy, &c. to to the payment of the faid further fubfidy, the one third fub- pay according fidy, the two thirds fubfidy, the old impost, the additional im- to the values post, the additional duty on French goods, and the further du- book of rates. ty on unrated drugs, or any of them, according to the refpective values fet thereon for the faid old fubfidy, or in proportion. thereto, the fame fhall, from and after the faid five and twentieth day of March one thoufand feven hundred and twenty five, be paid proportionably according to the particular value fet thereon in the faid book of rates last mentioned for the old fubfidy aforefaid, and not according to the oath or affirmation of the importer; any thing in the refpective acts which granted the faid duties, or in any other acts to the contrary notwithstanding. 10 Ann. c. 19. IV. And whereas by an act made in the tenth year of the reign of her faid late majesty Queen Anne (for laying feveral duties upon all fope and paper made in Great Britain, or imported into the fame, and for other purposes therein mentioned) a new duty, after the rate of twenty pounds for every one hundred pounds of the true and real value, was laid upon all paper, white or brown, or of any other colour or kind whatsoever, which should be imported or brought into this kingdom (not being particularly charged in that act) and by ano- 12 Ann, stat. 2. ther act made in the twelfth year of the reign of her faid late Majefly, a further new duty, after the rate of ten pounds for every one hundred pounds of the true and real value, was laid on the like forts of unrated paper imported, the faid values of fuch paper in the two acts last mentioned to be taken to be fo much as fuch imported kinds are really worth to be fold at the port of importation, without any abatement for the duties charged by the faid acts, or any former acts, the C. 9. 1 to unrated paper, repealed, Said new duties, so payable ad valorem, to be received and levied upon the oath or affirmation of the merchant or importer; which faid a&ts are by subsequent acts continued for ever, fubject to redemption by parliament: be it further enacted by the authority aforeActs 10 & 12 faid, That from and after the faid five and twentieth day of Ann. relating March one thousand seven hundred and twenty five the said several acts of parliament made in the tenth and twelfth years of the reign of her faid late Majefty, fo far as they relate to the levying the faid refpective new duties of twenty pounds per centum, and ten pounds per centum, on all paper, white or brown, or of any other colour, imported, not particularly charged in the faid acts, according to fuch valuations thereof upon the and fuch paper oath or affirmation of the merchant or importer, fhall be and to pay accordare hereby repealed, and instead thereof the faid new duties of ing to the values in the faid twenty pounds per centum and ten pounds per centum, so payable book of rates. ad valorem, fhall be answered, levied and paid to his Majesty, his heirs and fucceffors, over and above the fubfidies and other duties on unrated paper, for and towards the fund granted by the said acts of the tenth and twelfth years of her faid late Majefty, and during the continuance thereof, according to the refpective rates and values for and upon the several kinds and forts of unrated paper mentioned and expreffèd in a certain book of rates before-mentioned, figned by the right honourable Spencer Compton, efquire, fpeaker of the honourable houfe of commons, and fo in proportion for any greater or leffer quantity, as fully and effectually as if the faid rates and values, and the claufes and rules relating thereunto, were inferted in the body of this present act; any thing in the faid acts of the tenth and twelfth years of her faid late Majefty, or in any other acts to the contrary notwithstanding. New forts of nearest above in fize and goodness. V. And for the more equal payment of the said feveral dupaper import- ties upon unrated paper imported or brought into this kinged, to pay ac- dom from and after the five and twentieth day of March one cording to the thousand seven hundred and twenty five; be it enacted and devalues of those clared by the authority aforefaid, That if any new fabrick or forts or kinds of paper fhall be imported, which are not particularly valued or rated in the faid refpective books of rates, or in any act or acts of parliament, fuch paper or papers fhall pay the feveral and refpective duties that are charged thereon according to the values and rates of those forts or kinds of papers, which are nearest above in size and goodness to the feveral forts or kinds of papers valued or rated in the faid respective books of rates, or by this or any former act or acts of parliament, without any diftinctions of country or place from whence the fame fhall be imported; any law, cuftom or ufage to the contrary notwithstandnig. How the feve- VI. And be it enacted and declared by the authority aforefaid, That the feveral fubfidies, impofitions, duties, new duties, and further new duties upon the said several forts of unrated goods, shall be paid or fecured, and fhall be raised, levied and collected in fuch manner and form, and by fuch ways and means, and 1 and under fuch penalties and forfeitures, and with fuch difcounts, allowances and drawbacks as are mentioned and expreffed in the several acts of parliament which granted or continued the fame refpectively; and all powers, penalties, provisions, articles and claufes therein contained (except in such cafes where any alteration is by this act made) thall continue in full force and effect during the continuance of the faid refpective fubfidies, impofitions and other duties, and new duties, and shall be applied, practifed and executed for the raifing, levying, collecting, fecuring, answering, paying and appropriating the faid refpective fubfidies, impofitions and other duties according to the true intent and meaning of this present act, as fully and effectually to all intents and purposes, as if the faid claufes, matters and things (except as aforefaid) had been again repeated in the body of this prefent act; any law, custom or usage to the contrary notwithstanding. not rated in VII. And whereas it may happen that feveral goods and merchan- How goods dizes may be imported, which are omitted to be rated in either of the books of the faid books of rates; be it enacted by the authority aforefaid, rates are to That in fuch case the value and price of such goods and mer- pay. chandizes fhall be afcertained by the oath or affirmation of the merchant, in the prefence of the customer, collector, comptroller and furveyor, or any two of them, and the old subsidy, and other duties which are payable in proportion to the faid old fubfidy, are to be paid according to fuch value and price. may examine and if not va VIII. And the better to prevent frauds to the revenue, and that all merchants may be upon a more equal foot in trade, be Proper officer it enacted by the authority aforefaid, That it fhall and may be goods paying lawful for the collector and comptroller, or other proper offi- ad valorem, cers of the customs, to open, view and examine fuch goods and lued to the merchandizes paying duty ad Valorem, and compare the fame true price, with the value and price thereof so sworn to or affirmed; and if upon fuch view and examination it fhall appear, that fuch goods or merchandizes are not valued by fuch oath or affirmation according to the true value and price thereof, according to the true intent and meaning of this or any other act or acts of parliament, that then and in fuch cafe the importer or proprietor fhall, on demand made in writing by the cuftomer or collector, and comptroller of the port where fuch goods or merchandizes. are entred, deliver or caufe to be delivered all fuch goods and merchandizes into his Majefty's warehouse at the port of im- may wareportation, for the use and benefit of the crown; and upon fuch goods for the delivery the customer or collector of such port, with the privity use of the of the comptroller, fhall, out of any money in his hands, arif- crown, ing by customs or other duties belonging to the crown, pay to fuch importer or proprietor the value of fuch goods and mer- and to pay to chandizes fo fworn to or affirmed for the faid old fubfidy as a- the importer forefaid, together with an addition of the customs and other the value duties paid for fuch goods, and of ten pounds per centum over fworn to, with and above the value thereof, taking a receipt for the fame from paid, and rol. fuch importer or proprietor, in full fatisfaction for the faid per cent. over. goods house the the customs > goods, as if they had been regularly fold; and the respective commiffioners of the cuftoms fhall caufe the faid goods to be fairly and publickly fold for the beft advantage; and out of the produce thereof the money fo paid or advanced as aforesaid shall be repaid to fuch collector, to be replaced to fuch funds from whence he borrowed the fame, and the overplus (if any) fhall be paid into his Majefty's exchequer towards the finking fund; any law, custom or ufage to the contrary in any wife notwithstanding. IX. And whereas by an act made in the tenth year of her faid late 10 Ann. c. 26. Majesty, Queen Anne, (for laying additional duties on hides and Lect. 32. skins, vellum and parchment, and new duties on starch, coffee, tea and drugs, and for other purposes therein mentioned) a duty was granted after the rate of twenty pounds for every one hundred pounds of the true and real value of all kinds of drugs imported (dying drugs imported from foreign parts and turpentine imported from the British plantations excepted) over and above all other customs, fubfidies and duties imposed upon or payable for the fame: And whereas it has been found by experience, That the laying the faid additional duty of twenty pounds per centum on the faid drugs has not answered the intention thereof, the faid duty being so exceffive high, that the fair merchant cannot import the faid drugs, which gives opportunity to run the fame clandeftinely, to the prejudice of the revenue, be it The addition, therefore enacted by the authority aforefaid, That the faid additial duty to onal duty of twenty pounds per centum upon drugs, payable by virAnn. on drugs tue of the said last mentioned act, fhall, from and after the five to cease after and twentieth day of March one thousand seven hundred and 25 March1725 twenty five, ceafe, determine, and be no longer payable; any thing in the said act or in any other acts to the contrary notwithstanding. No duty on old rags im ported. X. And for the encouragement of the making of paper in this kingdom, be it further enacted by the authority aforefaid, That from and after the five and twentieth day of March one thousand seven hundred and twenty five it fhall and may be lawful to import into this kingdom any old rags, old ropes or junks, or old fishing nets, fit only for the making of paper or paftboard, without paying any fubfidy, cuftom, impofition or other duty for the fame, so as a due entry be firft made thereof in the custom-house belonging to the port into which the fame shall be imported, in the fame manner and form, expreffing the quantities and qualities of the faid goods, as was ufed and practifed before the making of this act, and fo as the fame be landed in the presence of the proper officer or officers appointed for that purpofe; and on failure of fuch conditions fuch goods fhall be liable to forfeiture, and fhall and may be feized and profecuted, and the value thereof divided, as if this act had never been made; any law, statute, usage or provifion to the contrary notwithstanding. XI. And whereas by an act of parliament made and passed in the eighth year of his prefent Majefty's reign (for paying off and cancelling one million of exchequer-bills, and for other purposes therein mention& Geo.1.c.20. ed) an additional duty of two fillings for every bushel was laid upon all apples imported after the feast-day of the annunciation of the blefe Additional duty on ap ples, Sed |