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missioners of the navy for the time being (who are hereby required to cause the fame to be paid) fix pence per diem for the passage and provisions of each man and boy, from the day of their imbarkation homewards* to the day of their arrival in Great Britain, or being put into some ship of war; fix pence per diem only being deducted for such time, and so many persons as he wanted of his complement during his voyage;
XIV. Provided always,That nothing in this act: contained (hall Not to take extend or be construed to lessen or take away the allowances or a^ay other other advantages made or appointed to or for any seaman that is ^ f^mfiT or shall be in the service of his Majesty, his heirs or successors,
by any law or statute now in force, or by the custom or usage of the navy.
XV. And to prevent for the future, as far as may be, any unjust' ^ seaman or fraudulent arrests upon seamen affually belonging to any of bis ^^^en^ Majesty s Jbips, zubereby bis Majesty and the publick may be deprived out of his Master y^rt//^; be it enacted by the authority aforesaid, That jesty^s service, ho person whatsoever who (hall list and enter himself to otherwise than serve his Majesty, as a seaman on board any of his Majesty's sos some cri" shi ps or Vestels, (hall be liable to be taken out of his Majesty's uniefs the debt service by any process or execution whatsoever, other than for amounts to some criminal matter, unless for a real debt, or other just cause 201.
of action, and unless, before the taking out such process or
XVI. And to the end that honest creditors who aim only at the recovery of their just debts due to them from such seamen as are actually belonging to some of his Majesty's ships, may not be hindrei from suing for the fame, but on the co?}trary may be assisted and forwarded in their- suits, and instead of an arrests which may hurt the service, and occasion a great expence and delay to themselves, may be enabled to proceed in a more speedy and easy method: be it further Plaintiff may enacted by the authority aforesaid, That it shall and may be enter a com- lawful to and for any plaintiff and plaintiffs, upon notice first: mon appear, given in writing of the cause of action to such seaman or seamen
ceStoXS^"in his MaJesty's service> or kft at his or the"* Jast Place of rejne-nt, &c. sidence, before his entring into his Majesty's service, to file a common appearance in any action to be brought for or upon account of any debt whatsoever, so as to intitle such plaintiff or plaintiffs to proceed therein to judgment and outlawry, and to have an execution thereupon, other than against the body or bodies of him or them so actually belonging to one of his Majesty's ships as aforesaid; this act or any thing herein, or any former law or statute to the contrary notwithstanding.
An act for making provision far the rector of the new church situate near
An act for removing doubts concerning the additional duty of two pence per gallon upon low wines and spirits of the first extraction, from foreign materials; and for obviating questions relating to appeals in matters of excifej, and for appointing the fiumber of commissioners of excise? who may hear causes depending before them, W* 3. c, «• 1l 117' H E RE AS by an act of parliament made and pasted in the YV twelfth year of his late majesty King William the Third, inr
tituUd* tituleh An act for granting to his Majesty several duties upon low wines or spirits of the first extraction; and continuing several additional duties upon coffee, tea, chocolate, spices and puStures, and certain impositions upori hawkers, pedlars and petty chapmen, and the duty of fifteen per centum upon muslins* and for improving the duties upon japaned and laquered goods, and for continuing the coinage duty, for the several terms and purposes therein mentioned, it was enacted, That from and after\ the twenty fourth day of March in the year of our Lo?'d one thousand seven hundred, and until the twenty fifth day of March one thousand seven hundred and fix, there should be paid, byway of excise, unto his Majesty, his heirs and successors, for all low wines or spirits of the first extraction, made or drawn by any distiller or other person making or drawing spirits or strong waters for sale or exportation^ within the kingdom of England, dominion of Wales and town of Berwick upon Tweed, the rates and duties therein mentwied, over end above the duties payable for spirits perfectly made, and particularly for every gallon of loiv wines or spirits of the first extraction^, made or drawn from any foreign or imported 7?iaterials, or any mixture therewith, four pence: and whereas by one other ad of parliament tnade and pasted in the third year of the reign of her late majesty 3 Ann. c. 4* Queen Anne, intituledi An act for continuing duties upon low wines and upop coffee, tea, chocolate, spices and pictures, and iipon hawkers* pddiars and petty chapmen, and upon muslins* and for granting new duties upon several of the said commodities, and also upon callicoes, china ware and drugs, the aforesaid duties on low wines or spirits of the first extraction, were continued from the twenty fourth day of March one thousand seven hundred and fix$ until the twenty fourth day of June one thousand seven hundred and ten: and ivhereas by one other act of parliament made and pasted in the fourth year of the reign of her late majesty Queen 4. Ann. c.tzi Anne, intituled, An act for laying further duties on low wines^ and for preventing the damage to her Majesty's revenue by importation of foreign cut whalebone, and for making some provisions as to the stamp duties, and the duties on births, burials and marriages, and the salt duties, and touching million lottery tickets; and for enabling her Majesty to dispose of the effects of JViUidm Kidd, a notorious pirate, to the use of Greenwich hospital; and for appropriating the publick monies granted in this session of parliament, it zvas amœngfi other things enacted, That for every gallon of low wines or spirits of the first extraction, which at any time or times, during the term of five years, to commence from the twenty fourth day of March one thousand seven hundred and five, should be made or draivn from any foreign materials, or any mixture with foreign materials, there fimild be paid and payable to her Majesty, her heirs and successors, over and above all other duties charged or chargeable thereupon by the said last mentioned or any other act or acts cf parliament, the sum of two pence, to be paid by the distillers or makers thereof: and zvhereas by an all of parliament made aud pasted in the fifth year of the reign of 5 Ann. c, her late mqjefy ^hteen Anne, intituled^ An act for continuing the
duties on low wines and spirits of the first extraction; and the duties payable by hawkers, pedlars and petty chapmen; and part of the duties on stamped vellum, parchment and paper 3 and the late duties on sweets; and the one third subsidy, of tunage and poundage; and for settling and establishing a fund thereby, and by the application of certain overplus monies, and otherwise, for payment of annuities, to be fold for raising a further supply to her Majesty, for the service of the year one thousand seven hundred and seven, and other uses therein expressed, it is enacted, That all and every such or the like duties for <ind upon all loiv zuines or spirits of the firjl extraction, as by the aforefaid act of parliament made and passed in the third year of her said late Majesty's reign, were continued or granted until the twenty fourth day of June one thousand seven hundred and ten, should, by 'virtue of the Jaid act of parliament made and passed in the said fifth year of the reign of her said late Majesty, be further continued, and be paid and payable to her said late Majesty, her heirs and successors, for and upon all low wines and spirits of the firfl extraction, to be made or drawn by any difliller or other persons making or drawing spirits or Jlrong waters for sale or exportation within the kingdom of England, dominion of Wales or toivn of Berwick upon Tweed, from the tzuenty third day of June which fimdd be in the year of our Lord one thoujand seven hundred and ten, for the term of ninety fix years, from thence next and immediately ensuing, for the uses and purpojes expressed in the said acl of parliament made and passed in the fifth year of the reign of her said late Maje/ly: and whereas it zvas the true intent and meaning of the said last mentioned acl, to continue all the said duties on low wines and spirits of the firfl extraction, granted by any of the said recited acts, from the respective times of the expiration of them, until the end of the terrh of ninety and fix years, therein limited and expressed: and whereas some doubts and questions have nevertheless been made, whether the additional duty of two pence per gallon on low wines and spirits of the first extraction, given and granted by the said act made and passed in the fourth year of the reign of her said late Majefly, be continued by the said act made in the fifth year of the reign of her said late Majefly, and is to continue for the term therein mentwied; for the obviating and clearing which doubts, with regard as -well to the time past as to come; and for the acquitting, discharging and indemnifying all persons whatsoever, who have any way acted or been concerned in the charging, collecting, paying or receiving the said duty of two pence per gallon, on such low wines and spirits of the first extraction, or who (hall be concerned, or act in the charging, collecting, paying or receiving the fame for the future, and for the supporting and establishing the fund, by the said last mentioned act of parliament intended to be created for the securing such annuities, as should be purchased pursuant to the said last mentioned act of parliament; and for the explanation of the said act: be it enacted and declared by the King's most excellent majesty, by and with the advice and consent of the lords spiritual and temporal
and and commons, in this present parliament assembled, and by the authority of the same, That the said additional duty of two The addipence per gallon, for and upon all low wines or spirits of the tional duty of first extraction, drawn from any foreign or imported materials, 7-d. per gallon or any mixture with foreign materials, given and granted by the drawn from said recited act of parliament made and passed in the fourth year foreign mateof her said late Majesty's reign, from the twenty fourth day of rials to con. March one thousand seven hundred and rive, for the term 0ftmuefrom five years, was by the said recited act, made and passed in the ^jears?" fifth year of her late Majesty's reign, intended to be continued, iGeo.i.c.12, and shall and ought to be and continue from the twenty third sect. 8. day of June one thousand seven hundred and ten, for the term of ninety six years, from thence next and immediately ensuing; and shall and ought to be paid and payable to his Majesty, his heirs and successors during the said term, for the uses and purposes in the said act made in the fifth year of her said late Majesty's reign exprest; and shall be levied and collected during the To be levied said term, by the like powers and authorities, and under the like^s bv tr,e act: rules, directions, penalties and forfeitures, as in and by the said 5 nn' c*I9# act made in the fifth year of her said late Majesty's reign, are expressed and provided, in respect of the several duties of excise thereby continued; and that all persons whatsoever, who have been concerned, or who have acted in the charging, collecting, paying or receiving the said duty of two pence per gallon for such low wines and spirits of the first extraction as aforesaid, are and shall respectively by virtue of this act be acquitted and discharged and indemnified in respect thereof,
II. Provided always, That no distiller or distillers, or maker Driers not or makers of spirits or strong waters for sale or exportation shall, liable to pefor or by reason of this present act of parliament, or of any nalnes for not thing herein declared or contained, be subject or liable to any jutthebe penalty or forfeiture, for or on account of his, her or their hav- f^re J e~ ing omitted or neglected to pay the said duty of two pence per 172g. gallon on low wines or spirits of the first extraction, made or
drawn from any foreign or imported materials, or any mixture therewith, at any time before the first day of June one thousand seven hundred and twenty eight; but that all and every of them respectively shall be and are hereby acquitted and discharged from all such penalties and forfeitures, and stiall be liable to be sued or prosecuted only for the single duties so omitted or neglected to be paid, at any time before the said first day of June one thousand seven hundred and twenty eight.
III. And whereas in an aft of parliament made in the sixth year of
the reign os his late majesty King George the Firsts os glorious memory 6 Geo. 1. c. 41. intituled^ An act for preventing frauds and abuses in the publick revenues of excise, customs, stamp-duties, post-office, and housemoney, a clause is contained concerning the forfeiture and seizure os szveetSy which from and after the first day <?/* August in the year of our . Lord one thousand seven hundred and twenty, should be sent or removed from one place to another without certificates from the proper officers '$f excise5 in which clause some general words are mentioned concern
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