Rates for the old fubfidy, inttead

of the oath of the importer.

Wire of brafs or copper, not otherwife rated, the C. wt. containing}

112 lb.

Wick yarn, the dozen pound

Y.

Worfted yarn, being two or more threads twisted or thrown, the pound
Yokes for oxen, the pair

Rules, orders and regulations.

to

ANY the rates not to
NY of the rates aforesaid, or any thing contained in this addi-
tional book of rates, is not to extend to alter the method pre-
fcribed by law for afcertaining the values upon fuch unrated goods,
wares and merchandizes imported, as are of the growth, product or
manufaclure of the Eaft-Indies, China or other the parts within
the limits of the charters granted to the united company of merchants
of England trading to the East-Indies: Or,

To the charging any duty upon fuch fort of wood, plank or timber wrought or unwrought, or any of the goods called lumber, which are to be imported, duty-free, by virtue of the act made in the eighth year of his prefent Majefty's reign, on the conditions therein mentioned, during the continuance of the faid act: Or,

To the charging any duty upon fuch drugs, or other goods used in dying, which are to be imported duty-free, by virtue of another act made in the eighth year of his prefent Majesty's reign, on the conditions therein mentioned.

And whereas it may happen, that feveral goods and merchandizes may be imported, which are omitted to be rated in the book of rates made in the twelfth year of the reign of King Charles the Second, or in this additional book of rates, or in fome particular act of parliament, in fuch cafe, the value and price of fuch goods and merchandizes for the old fubfidy (other than of thofe of India, Perfia or China) 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 better to prevent frauds, and that all merchants may be upon an equal foot in trade, the collector and comptroller, or other proper officers of the customs, may open, view and examine fuch goods and merchandizes paying duty ad valorem, and compare the fame with the value and price thereof fo fworn to or affirmed; and if upon fuch view and examination it shall 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 hereof, that then and in fuch case the importer or proprietor fall on demand made in writing by the customer 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 importation, for the use and benefit of the crown; and, upon fuch delivery, the

0 4

customer

Claufe relating to news papers.

customer or collector of fuch port, with the privity of the comptroller, Jhall, out of any money in the hands of such customer or collector, arifing by customs or other duties belonging to the crown, pay to fuch importer or proprietor, the value of fuch goods and merchandizes fo fworn to or affirmed, for the faid old fubfidy as aforesaid, together with an addition of the customs and other duties paid for fuch goods, and of ten pounds per centum to fuch value, taking a receipt for the fame from fuch importer or proprietor, in full fatisfaction for the faid -goods, as if they had been regularly fold; and the respective commiffioners of the customs shall cause the faid goods to be fairly and pub lickly fold for the best advantage, and out of the produce thereof, the money fo paid or advanced as aforesaid, shall be repaid to fuch customer or coltelor, with the privity of the comptroller, to be replaced to fuch funds from whence the fame was borrowed, and the overplus (if any) hall be paid into his Majesty's exchequer, towards the finking fund, by the title of unrated goods imported undervalued.

CAP. VIII.

An alt for continuing the duties upon malt, mum, cyder and perry, in that part of Great Britain, called England; and for granting to his Majefty certain duties upon malt, mum, cyder and perry, in that part of Great Britain called Scotland, for the fervice of the year one thousand feven bundred and twenty five; and for transferring the deficiency of a late malt at to this act, and for explaining a late at in relation to ftampt-duties on news-papers; and for appropriating the supplies granted in this feffion of parliament; and for difpofing certain overplus money to proper objects of charity; and for making forth duplicates of exchequer-bills, lottery-tickets and orders, loft, burnt or otherwife destroyed, and for giving further time to clerks and apprentices to pay duties omitted to be paid for their. indentures and contracts.

XIII AND whereas by an act of parliament, made in the tenth

year of the reign of her late majesty Queen Anne, it is (amonft other things) enacted, that the following duties should be paid 10 Ann. c. 19. on all books and papers commonly called pamphlets; and for and upon all printed news-papers or papers containing publick news, intelligence or occurences (that is to fay) for every pamphlet or paper contained in half a sheet, or in any leffer piece of paper printed, the fum of one half-penny; and for every pamphlet or paper being larger than half a sheet, and not exceeding one whole sheet, one penny; and for every pamphlet or paper, being larger than one whole sheet, and not exceeeding fix sheets in octavo, or in a leffer page, and not exceeding twelve Theets in quarto, or twenty fheets in folio, a duty after the rate of two fhillings for every sheet of any kind of paper which shall be contained in one printed copy thereof, as by the faid recited act, relation being thereunto bad, may more fully and at large appear;

and

and whereas the authors or printers of several journals, mercuries and other news-papers, do, with an intent to defeat the aforesaid payments, and in defraud of the crown, fo contrive as to print their faid journals and news-papers on one sheet and a half-fheet of paper each, and by that means they neither pay the aforefaid duties of one penny for each sheet, nor a half-penny for the half-fheet, as by law they ought to do, but enter them as pamphlets, and pay only three hillings for each impreffion thereof, whereby his Majesty hath been much injured in his revenue, and the printers of other news-papers, who do regularly pay the faid duties, are great fufferers thereby : for remedy whereof, it is hereby enacted and declared, That fuch journals, mercuries and news-papers, fo printed on one News papers fheet and half-fheet of paper, fhall not for the future be deem- not to pay as pamphlets. ed or taken as pamphlets, to be entred and to pay only three hillings for each impreffion thereof

the 1725, rates on news

XIV. And be it further enacted by the authority aforefaid, After 25 AThat from and after the twenty fifth day of April one thousand pril seven hundred and twenty five, the following duties shall be papers, paid to his Majefty, his heirs and fucceffors, upon every journal, mercury or other publick news-paper, which fhall be printed and published in Great Britain, during the term men, tioned in the faid recited act, or any other act or acts of parliament, by which the duties aforefaid are granted or continued, (that is to fay) for every sheet of paper, on which any journal, mercury or other news-paper whatfoever, fhall be printed, a duty of one penny fterling, and for every half-fheet thereof, the fum of one half-penny fterling; any thing in the faid recited act, or any other act of parliament, to the contrary thereof in any wife notwithstanding.

XV. And it is hereby further enacted, That the faid duties How to be fhall be levied, collected and paid in the fame manner, and fub- raised. ject to the fame directions, penalties and forfeitures, appropriations and redemptions as are mentioned and contained in the aforefaid act of the tenth year of the reign of her late Majefty

Queen Anne, or any other act of parliament relating to the du- 10 Ann. c. 19, ties thereby granted.

XVI. Provided always, and be it enacted by the authority aforefaid, That all monies lent and to be lent to his Majesty upon one act of this feffion of parliament, intituled, An act for granting an aid to his Majefty by a land-tax to be raised in Great 11Geo. 1. c. I. Britain, for the service of the year one thousand feven hundred and twenty five; and fo much money (if any fuch be) of the tax thereby granted, as fhall arife and remain after all the loans made Application of or to be made on the fame act, or thereby transferred, or directed the monies to be transferred thereunto, and all the intereft thereof, and the eflion, viz. granted this charges thereby allowable for raifing the faid land-tax, fhall be fatisfied, or money fufficient fhall be referved in the exchequer to dif charge the fame; and all the money lent or to be lent to his Majefty, by virtue of this prefent act, and fo much of the duties on malt, mum, cyder and perry, thereby granted or continued, as fhall arife or remain (if any fuch be) after all the loans

{

hereby

hereby directed to be made, and all the intereft thereof, and the charges thereby allowable for raifing the fame duties, fhall be fatisfied, or money fufficient shall be reserved to discharge the fame; and the fum of thirteen thoufand and ten pounds feven fhillings and two pence three farthings, remaining in the receipt of his Majesty's exchequer, or arrears of former land taxes, shall be appropriated and applied, and are hereby appropriated for and towards the feveral ufes, intents and purposes herein expreffed, fubject nevertheless to fuch reftrictions as are herein after prescribed, (that is to fay;) it is hereby enacted and declared, That 9d. 2q. for the out of all or any the aids or fupplies aforefaid there fhall and may general fund. be iffued and appliedany fum not exceeding fifty seven thousand nine hundred fifty three pounds five fhillings and nine pence halfpenny, to make good the deficiency of the fund, commonly called the general fund, for raifing seven hundred twenty four thousand eight hundred forty nine pounds fix fhillings and ten pence and one fifth part of a penny per annum, for the year ended at Michaelmas one thousand seven hundred and twenty four.

57,9531. 5s.

734,2951. 145. 9 d. for the

navy.

80,0801. IIS. Tod. for the

ordnance for land-fervice.

912,968 1. 25. 8 d. 19. for land-forces, &c.

XVII. And it is hereby enacted and declared, That out of all or any the aids or fupplies provided as aforefaid, there fhall and may be iffued and applied any fum or fums of money, not exceeding seven hundred thirty four thousand two hundred ninety five pounds fourteen fhillings and nine pence, for or towards the naval fervices herein after more particularly expreffed, (that is to fay) for or towards defraying the charge of the ordinary of his Majesty's navy, and for half-pay to fea-officers, and for and towards victual, wages, wear and tear of the navy, and the victualling thereof, performed and to be performed, and for or towards fea-fervices in the office of ordnance, performed and to be performed, and for or towards other fea-fervices of the navy, performed and to be performed.

XVIII. And it is hereby alfo enacted, That out of all or any the aids or supplies provided as aforefaid, there shall and may be iffued and applied any fum or fums of money, not exceeding eighty thoufand and eighty pounds eleven fhillings and ten pence, for or towards defraying the charge of the office of his Majefty's ordnance for land-fervices, performed and to be performed, and for defraying feveral extraordinary expences of the office of ordnance for land-fervices, not provided for by parliament.

XIX. And it is hereby likewife enacted, That out of all or any the aids or fupplies provided as aforefaid, there shall or may be issued and applied any fum or fums of money, not exceeding in the whole the fum of nine hundred and twelve thousand nine hundred fixty eight pounds two fhillings and eight pence farthing, for or towards maintaining his Majefty's land-forces, and other services herein after more particularly expreffed; that is to fay, any fum, not exceeding fix hundred fifty four thoufand four hundred eighty eight pounds feventeen fhillings and eight pence, for defraying the charge of eighteen thousand two hundred fixty four effective men, including commiffion and non

com

commiffion officers and invalids, for guards, garrifons and other
his Majefty's land-forces in Great Britain, Jersey and Guernsey,
and other services relating to the forces for the year one thou-
fand seven hundred twenty five; and any fum or fums of money
not exceeding one hundred fifty two thousand fix hundred thirty
feven pounds fixteen fhillings and five pence halfpenny, for
maintaining his Majefty's forces and garrifons in the plantations,
Minorca and Gibraltar, and for provifions for the garrifons of
Annapolis Royal, Placentia and Gibraltar for the year one thoufand
feven hundred and twenty five; and any fum and fums of mo-
ney not exceeding twelve thousand pounds, upon account for
out-pensioners of Chelsea hofpital for the year one thousand seven
hundred twenty five; and any fum and fums of money not ex-
ceeding fixteen thoufand eight hundred forty one pounds eight
fhillings and fix pence three farthings, for defraying feveral ex-
traordinary expences and fervices incurred, and not provided
for by parliament, on account of provifions for the garrifon of
Gibraltar, and for a lofs by bills of exchange drawn by Mofes
Beranger in the year one thousand seven hundred twenty one,
for remitting fubfiftence to his Majesty's forces in Minorca and
Gibraltar, which were returned protefted, and on account of
what is due to the garrifon of Placentia, and the four late inde-
pendent companies of that garrison, between the twenty fourth
day of April one thoufand feven hundred and thirteen, and the Surplus of this
twenty fourth day of August one thousand feven hundred and fum, appro-
priated.
feventeen, when the faid companies were regimented; and any 12Geo. 1. c.12.
fum and fums of money not exceeding feventy feven thoufand. 35.
pounds, upon account of half-pay to the reduced officers of his
Majefty's land-forces and marines, for the year one thousand
seven hundred twenty five, fubject nevertheless to fuch rules to
be obferved in the application of the faid half-pay, as are herein.
after prescribed concerning the fame; and any fum and fums of
money not exceeding thirty feven thousand nine hundred thirty
one pounds nine fhillings and ten pence halfpenny, towards
making good the deficiency of the grants for the service of the
year one thousand seven hundred twenty four.

XX. And be it enacted, That the faid aids or supplies pro- Not to be ap-
vided as aforesaid, fhall not be iffued or applied to any ufe, in- plied to other
tent or purpose whatsoever, other than the ufes and purposes ufes.
before-mentioned, or for the feveral deficiencies before directed
to be fatisfied out of the faid loans, by any particular clause or
claufes for that purpose contained in this act, or in the said a&
of this present feffion of parliament, for granting an aid to his •
Majefty by a land tax.

XXÍ. And as to the said sum of feventy feven thousand pounds Rules to be ob by this act appropriated on account of half-pay as aforefaid, it ferved in apis hereby enacted and declared by the authority aforefaid, That plication of the rules herein after prescribed shall be duly observed in the the half-pay. plication thereof; that is to fay, That no perfon fhall have or receive any part of the fame, who was a minor under the age of fixteen years at the time when the regiment, troop or com

ap

pany