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Rates for the old subsidy, instead of the oath of the importer.

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Wire of brass or copper, not otherwise rated, the C. wt. containing \ ^

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Wick yarn, the dozen pound 099

Worsted yarn, being two or more threads twisted or thrown, die pound 030 Voices for oxen, the pair o 1 o

Rules, orders and regulations.

ANY of the rates aforesaid, or any thing contained in this additional book of rates, is not to extend to alter the method prescribed by law for ascertaining the values upon such unrated goods9 zvares and merchandizes imported, as are of the growth, produft or rnanufafture of the East-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 such sort of wood, plank or timber U&ought or umurought, or any of the goods called lumber, which are to be imported, duty-free, by virtue of the aft ?nade in the eighth year of his present Majesty s reign, on the conditions therein mentioned, during the continuance of the said aft: Or,

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

And whereas it may happen, that several goods and merchandizes may be imported, which are omitted to be rated in the bool of rates made in the twelfth year of the reign of King Charles the Seconds or in this additional book sf rates, or in some particular aft of parliament, in such cafe, the value and price of such goods and merchandizes for the old subsidy (other than of those of India, Persia or China) shall be ascertained by the oath or affirmation of the merchant, in the presence of the customer, colleftor, comptroller and surveyor, or any two of them; and the better to prevent frauds, and that all merchants may be upon an equal foot in trade, the colleftor and comptroller, or other proper officers of the customs, may open, view and examine such goods and merchandizes paying duty ad valorem, and compare the fame with the value and price thereof so sworn to or affirmed; and if upon such view and examination it /hall appeary that such goods or ?nerchandizes are not valued by such oath or affirmation, according to the true value and price thereof, according to the true intent and meaning hereof, thru then and in such case the importer or proprietor shall on demand made in ivriting by the customer or colleftor and comptroller os the port -where such goods or merchant dizes are entred, deliver or cause to be delivered, all such goods and merchandizes into his Majesty's warehouse at the port os importation x for the use and benefit of the crown and^ upon such delivery, the

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customer or collector ossuch port, with the privity os the comptroller^ Jball, out of any money in the hands of such customer or collector, arlfing by customs or other duties belonging to the crown, pay to such importer or proprietor, the value of such goods and merchandises so sworn to or affirmed, for the said old subsidy as aforesaid, together with ah addition of the customs and other duties paid for such goods, and of ten pounds per centum to such value, taking a receipt for the fame from such importer or proprietor, in full satisfaction for the said '■goods, as if they had been regularly fold; and the respective commis . stoners of the customs /ball cause the said goods to be fairly and pub? lichly fold for the best advantage, and out of the produce thereof, the money so paid or advanced as aforesaid, shall be repaid to such customer or collector, ivith the privity of the comptroller, to be replaced to such funds from whence the fame was borrowed, and the overplus (if any) stall be paid into his Majesty's exchequer, towards the staking furidy by the title of unrated goods imported undervalued.

CAP. VIII.

■An ad for continuing the duties upon malt, mum, cyder and perry, in that part of Great Britain, called England ; and for granting to his Majesty certain duties upon malt, mum^ cyder and ferry, in that part of Great Britain called Scotland, for thestervice of the year one thousand seven hundred and twenty five; and for transferring the deficiency cf a late malt act to, this ad and for explaining a late act in relation to stampt-duties on news-papers; and son appropriating the supplies granted in this session of parliament; and for disposing certain overplus money to proper objects of charity and for making forth duplicates of ex: chequer-bills, lottery-tickets and orders, lost, 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.

XIIL AND whereas by an act of parliament, made in the tenth Clause retet- ii year of the reign of herIdte majesty ®)ueen Anne, it is

mg to^news (am0nst other things) enacted, that the following duties should be paid xo^Ann. c. 19. Qn a^ booh and papers commonly called pamphlets-, and for and upon (ill'printed news-papers or papery'containing publick news, intelligence or occurences (thai is to fay) for every pamphlet or paper contained in half a Jheet, or in any lesser piece os paper printed, the sum os one halfpenny and for every pamphlet or paper being larger than half a jheet, and not exceeding one whole Jheet, one penny; and for every pamphlet or paper, 'being larger than one whole sneet, and not exceeeding fix flieets in octavo, or in a tester page, and not exceeding twelve 'Jheetyin quarto, or twenty Jheets in folio, a duty after the rate of two shillings for every snTet of any kind of paper zuhich stall be contained in one printed copy thereof as by the said recited act, relation being thereunto had, may more sully and at large appear 3

ana) find whereas the authors or printers of several journals, mercuries

^ncl other news-papers, do, with an intent to defeat the aforesaid

payments, and in, defraud of the crown, so contrive as to print their

said journals and news-papers on one Jheet and a half sheet of paper

each, and by that means they neither pay the aforesaid duties of one

penny for each Jheet, nor a halfpenny for the half Jheet, as by law

they ought to do, bjit enter them as pamphlets f and pay only three

Jhillings for each impression thereof, whereby his Majesty hath been

much injured in his revenue, and the printers of other news-papers,

who do regularly pay the said duties, are great sufferers thereby:

for remedy whereof, it is hereby enacted and declared, That

such journals, mercuries and news-papers, so printed on one Ne*VSPaPers

meet and half-sheet of paper, mall not for the future be deem- pfmphku.^

ed or taken as pamphlets, to be entred and to pay only three

shillings for each impression thereof

XIV. And be it further enacted by the authority aforesaid, After 25 AThat from and after the twenty fifth day of April one thousand ^J72'5' the seven hundred and twenty five, the following duties mall be papers, TM" paid to his Majesty, his heirs and successors, upon every jour- ''

nal, mercury or otfyer publick news-paper, which mall be printed and published in Great Britain, during the term menT tioned in the said recited act, or any other act or acts of parliament, by which the duties aforesaid are granted or continued* (that is to fay) for every meet of paper, on which any journal, mercury or other news-paper whatsoever, (hall be printed, a duty of one penny sterling, and for every half-sheet thereof, the sum of one half-penny sterling; any thing in the said recited act, or any other act of parliament, to the contrary thereof jn any wise notwithstanding.

XV. And it is hereby further enacted, That the said duties How to be shall be levied, collected and paid in the fame manner, and sub- raised, ject to the same directions, penalties and forfeitures, appropriations and redemptions as are mentioned and contained in the aforesaid act of the tenth year of the reign of her late Majesty

Queen Anne, or any other act of parliament relating to the du- I0 Ann. c< ,9j ties thereby granted.

XVI. Provided always, and be it enacted by the authority aforesaid, That all monies lent and to be lent to his Majesty upon one act of this session of parliament, intituled, An ad for

granting an aid to his Majejly by a land-tax to be raised in Great llGeo* x* c«** Britain, for the service of the year one thousand seven hundred and twenty five \ and so much money (if any such be) of the tax thereby granted, as mall arise 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 interest thereof, and the f^iion^ charges thereby allowable for raising the said land-tax,(hall be satis-' 'fied, or money sufficient mall be reserved in the exchequer to discharge the same; and all the money lent or to be lent to his Majesty, by virtue of this present act, and so much of the duties gn malt, mum, cyder and perry, thereby granted or continued, slaall arise or remain (if any such be) after all the loans

hereby

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hereby directed to be made, and all the interest thereof, and the charges thereby allowable for raising the fame duties, shall be satisfied, or money sufficient mall be reserved to discharge the same 3 and the sum of thirteen thousand and ten pounds seven millings 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 several uses, intents and purposes herein expressed, subject nevertheless to such restrictions as are herein after prescribed,(that is to fay;) it is hereby enacted and declared, That out of all or any the aids or supplies aforesaid there shall and may be issued and appliedany sum not exceeding fifty seven thousand nine hundred fifty three pounds five (hillings and nine pence halfpenny, to make good the deficiency of the fund, commonly called the general fund, for raising seven hundred twenty four thousand eight hundred forty nine pounds six shillings and ten pence and one fifth part of a penny per annwn^ for the year ended at Michael-mas one thousand seven hundred and twenty four.

XVII. And it is hereby enacted and declared, That out of all or any the aids or supplies provided as aforesaid, there (hall and may be issued and applied any sum or sums of money, not exceeding seven hundred thirty four thousand two hundred ninety five pounds fourteen shillings and nine pence, for or towards the naVal services herein after more particularly expressed, (that is to fay) for or towards defraying the charge of the ordinary of his Majesty's navy, and for half^pay to sea-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 sea-services in the office of ordnance, performed and to be performed, and for or towards other sea-services of the navy, performed and to be performed.

XVIII. And it is hereby also enacted, That out of all or any the aids" or supplies provided as aforesaid, there (hall and may be issued and applied any sum or sums of money, not exceeding eighty thousand and eighty pounds eleven (hillings and ten pence, for or towards defraying the charge of the office of his Majesty's ordnance for land-services, performed and to be performed, and for defraying several extraordinary expences of the office of ordnance for land-services, not provided for by parliament.

XIX. And it is hereby likewise enacted, That out of all or any the aids or supplies provided as aforesaid, there (hall or may be issued and applied any sum or sums of money, not exceeding in the whole the sum of nine hundred and twelve thousand nine hundred sixty eight pounds two (hillings and eight pence farthing, for or towards maintaining his Majesty's land-forces* and other services herein after more particularly expressed; that is to fay, any sum, not exceeding six hundred fifty four thousand four hundred eighty eight pounds seventeen shillings and eight pence, for defraying the charge of eighteen thousand two hundred sixty four effective men, including commission and non^

corncommission officers and invalids, for guards, garrisons and other his Majesty's land-forces in Great Britain, Jersey and Guernsey^ and other services relating to the forces for the year one thousand seven hundred twenty five; and any sum or sums of money not exceeding one hundred fifty two thousand fix hundred thirty seven pounds sixteen shillings, and five pence halfpenny, for maintaining his Majesty's forces and garrisons in the plantations, Minorca and Gibraltar, and for provisions for the garrisons of Annapolis Roy al j Placentia and Gibraltar for the year one thousand seven hundred and twenty five; and any sum and sums of money not exceeding twelve thousand pounds, upon account for out-pensioners of Chelsea hospital for the year one thousand seven hundred twenty five; and any sum and sums of money not exceeding sixteen thousand eight hundred forty one pounds eight shillings and six pence three farthings, for defraying several extraordinary expences and services incurred, and not provided for by parliament, on account of provisions for the garrison of Gibraltar, and for a loss by bills of exchange drawn by Mosei Beranger in the year one thousand seven hundred twenty one, for remitting subsistence to his Majesty's forces in Minorca and Gibraltar, which were returned protested, and on account of what is due to the garrison of Placentia, and the four late independent companies of that garrison, between the twenty fourth day of April one thousand seven hundred and thirteen, and the Surplus of this ■twenty fourth day of August one thousand seven hundred and ^^J^1"0" seventeen, when the said companies were regimented; and any ^qcq * c 13 sum and sums of money not exceeding seventy seven thousand r. 35. *' pounds, upon account of half-pay to the reduced officers of his Majesty's land-forces and marines, for the year one thousand seven hundred twenty five, subject nevertheless to such rules to be observed in the application of the said half-pay, as are herein after prescribed concerning the same; and any sum and sums of money not exceeding thirty seven thousand nine hundred thirty one pounds nine shillings 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 said aids or supplies pro- Not to be apvided as aforesaid, mall not be issued or applied to any use, in- plied to other tent or purpose whatsoever, other than the uses and purposes uses« before-mentioned, or for the several deficiencies before directed

to be satisfied out of the said loans, by any particular clause or
clauses for that purpose contained in this act, or in the said act
of this present session of parliament, for granting an aid to his ♦
Majesty by a land tax.

XXI. And as to the said sum of seventy seven thousand pounds Rules to be ofr. by this act appropriated on account of half-pay as aforesaid, it served in ap/ is hereby enacted and declared by the authority aforesaid, That plication of the rules herein after prescribed shall be duly observed in the ap- the kalt'-pay\ plication thereof; that is to fay, That no person sihall have or

receive any part of the same, who was a minor under the ae;e pf sixteen years at the time when the regiment, troop or company

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