miffioners of the navy for the time being (who are hereby required to caufe the fame to be paid) fix pence per diem for the paffage and provifions of each inan and boy, from the day of their imbarkation homewards, to the day of their arrival in Great Britain, or being put into fome fhip of war; fix pence per diem only being deducted for fuch time, and fo many perfons as he wanted of his complement during his voyage:

to feamen.

XIV. Provided always, That nothing in this act contained shall Not to take extend or be conftrued to leffen or take away the allowances or away other other advantages made or appointed to or for any feaman that is advantages or fhall be in the fervice of his Majefty, his heirs or fucceffors, by any law or ftatute now in force, or by the cuftom or ufage of the navy.

ac

to be taken

minal matter,

XV. And to prevent for the future, as far as may be, any unjust No feaman or fraudulent arrefts upon feamen actually belonging to any of his thall be liable Majesty's fhips, whereby his Majesty and the publick may be deprived out of his Maof their fervice: be it enacted by the authority aforefaid, That jefty's fervice, no person whatfoever who fhall lift and enter himself to otherwife than ferve his Majefty, as a feaman on board any of his Majefty's for fome crifhips or veffels, thall be liable to be taken out of his Majefty's unless the debt fervice by any procefs or execution whatsoever, other than for amounts to fome criminal matter, unless for a real debt, or other just cause 201. of action, and unlefs, before the taking out fuch process or execution, not being for a criminal matter, the plaintiff or plaintiffs therein, or fome other perfon or perfons on his or their behalf, shall make affidavit before one or more judge or judges of the court of record, or other court, out of which such procefs or execution fhall iffue, or before fome perfon authorized to take affidavits in fuch courts, That to his or their knowledge, the fum juftly due and owing to the plaintiff or plaintiffs, from the defendant or defendants in the action, or cause of tion, on which fuch process fhall iffue, or the debt or damage and cofts, for which fuch execution shall be issued out, amounts to the value of twenty pounds at the leaft, a memorandum of which oath fhall be marked on the back of fuch process or writ, for which memorandum or oath no fee fhall be taken. And if any perfon fhall be nevertheless arrefted, contrary to the intent of this act, it shall and may be lawful for one or more judge or judges, or fuch court upon complaint made thereof by the party himself or by any his fuperior officer to examine into the fame by the oath of the parties or otherwise, and by warrant under his or their hands and feals to discharge such seaman fo arrested contrary to the intent of this act, without paying any fee or fees, upon due proof made before him or them, that fuch feaman fo arrested was actually belonging to one of his Majefty's fhips or veffels, and arrested contrary to the intent of this act, and alfo to award to the party fo complaining, fuch cofts as fuch judge or judges shall think reasonable, for the recovery whereof he fhall have the like remedy that the person who takes out the faid execution might have had for his cofts, or the plaintiff in the said action might have had for the recovery of his cofts, in cafe judgment had been given for him with cofts against the defendant in the faid action. VOL. XV. XIV. And

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XVI. And to the end that honeft creditors who aim only at the recovery of their just debts due to them from fuch feamen as are actually belonging to fome of his Majesty's ships, may not be hindred from fuing for the fame, but on the contrary may be affifted and forwarded in their fuits, and inftead of an arreft, which may hurt the fervice, and occafion a great expence and delay to themselves, may be enabled to proceed in a more speedy and eafy method: be it further Plaintiff may enacted by the authority aforefaid, That it fhall 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 fuch feaman or feamen ance, and pro in his Majesty's fervice, or left at his or their laft place of receed to judg-fidence, before his entring into his Majefty's fervice, to file a

ment, &c.

#2 W. 3. C. II.

common appearance in any action to be brought for or upon account of any debt whatfoever, fo as to intitle fuch plaintiff or plaintiffs to proceed therein to judgment and outlawry, and to have an execution thereupon, other than againft the body or bodies of him or them fo actually belonging to one of his Majesty's ships as aforefaid; this act or any thing herein, or any former law or ftatute to the contrary notwithstanding.

CAP. XV.

An act for making provifion for the rector of the new church fituate near Millbank, in the parish of Saint Margaret Westminster, and for other purposes therein mentioned.

2,500l. allotted for the rector of the new church near Millbank. Treafurer to lay out that fum in purchasing lands, &c. in fee fimple, for the use of the rector. Chargeable with 521. 10 s. per annum to Dr. Brodrick, officiating minister at the new chapel near Tuttle Fields. Till some purchafe be made, the money to be placed out on real fecurities, or publick funds. 1251. per ann. to be raised by an equal pound rate on the inhabitants. Rector, churchwardens and veftry to make the affeffment, and to make good deficiencies on any former affeffments, on forfeiture of 100l: Affeffments to be allowed by two juftices. Veftry to choose collectors. Collectors to pay the rector quarterly, Perfons aggrieved may appeal to the quarter-feffions. The intereft of 2,500 l. laid out, and the 125 1. per ann. by a pound rate, fhall be the annual maintenance of the rector, befides furplice fees, and houfe. Subject to pay 17 1. 8 s. 11 d. per ann. to the curate of the old parish church. Dr. Gee to have the furplice fees, and the annual intereft of 2,500l. on providing ministers to officiate in the new church. When the curacy fhall become vacant, the provision hereby made shall be enjoyed by the rector and fucceffors for ever. Subject to pay 521. 10s. per ann. to Dr. Brodrick, and 171. 8 s. 11 d. per ann. to the curate of the old church. Churchwardens not to dispose of Pews, but by consent of veftry. If churchwardens and veftry on Eafter Tuesday fhall allot the annual fum or any part, and pay it to the rector, then only so much shall for that year be raised as will make up that fum. The. rectory shall not be held in commendam. The parish clerk shall be a member of the corporation of parish clerks.

CAP. XVI.

An act for removing doubts concerning the additional duty of two pence per gallon upon low wines and fpirits of the first extraction, from foreign materials; and for obviating queftions relating to appeals in matters of excife; and for appointing the number of commiffioners of excife, who may bear caufes depending before them.

WH

HEREAS by an act of parliament made and passed in the twelfth year of his late majesty King William the Third, in

tituled,

i

tituled, An act for granting to his Majefty feveral duties upon low wines or spirits of the firft extraction; and continuing feveral additional duties upon coffee, tea, chocolate, fpices and pictures, and certain impofitions upon hawkers, pedlars and petty chapmen, and the duty of fifteen per centum upon muflins, and for improving the duties upon japaned and laquered goods, and for continuing the coinage duty, for the feveral terms and purposes therein mentioned, it was enacted, That from and after the twenty fourth day of March in the year of our Lord one thoufand Seven hundred, and until the twenty fifth day of March one thousand Seven hundred and fix, there should be paid, by way of excife, unto his Majefty, his heirs and fucceffors, for all low wines or Spirits of the first extraction, made or drawn by any diftiller or other person making or drawing spirits or strong waters for fale or exportation, within the kingdom of England, dominion of Wales and town of Berwick upon Tweed, the rates and duties therein mentioned, over and above the duties payable for fpirits perfectly made, and particularly for every gallon of low wines or fpirits of the first extraction, made or drawn from any foreign or imported materials, or any mixture therewith, four pence: and whereas by one other act of parliament made and passed in the third year of the reign of her late majefty 3 Ann. c. 4. Queen Anne, intituled, An act for continuing duties upon low wines and upon coffee, tea, chocolate, fpices and pictures, and upon hawkers, pedlars and petty chapmen, and upon muslins, and for granting new duties upon several of the said commodities, and alfo upon callicoes, china ware and drugs, the aforefaid duties on low wines or fpirits 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 whereas by one other act of parliament made and passed in the fourth year of the reign of her late majesty Queen 4 Ann. c. 1ze Anne, intituled, An act for laying further duties on low wines, and for preventing the damage to her Majefty's revenue by importation of foreign cut whalebone, and for making fome provisions as to the ftamp duties, and the duties on births, burials and marriages, and the falt duties, and touching million lottery tickets; and for enabling her Majefty to difpofe of the effects of William Kidd, a notorious pirate, to the use of Greenwich hofpital; and for appropriating the publick monies granted in this feffion of parliament, it was amongst 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 thoufand feven hundred and five, fhould be made or drawn from any foreign materials, or any mixture with foreign materials, there should be paid and payable to her Majesty, her heirs and fucceffors, over and above all other duties charged or chargeable thereupon by the faid laft mentioned or any other act or acts of parliament, the fum of two pence, to be paid by the distillers or makers thereof: and whereas by an act of parliament made and passed in the fifth year of the reign of 5 Ann. c. 19. her late majesty Queen Anne, intituled, An act for continuing the duties

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duties on low wines and fpirits of the firit extraction; and the duties payable by hawkers, pedlars and petty chapmen; and part of the duties on ftamped vellum, parchment and paper; and the late duties on fweets; and the one third fubfidy, of tunage and poundage; and for fettling and establishing a fund thereby, and by the application of certain overplus monies, and otherwife, for payment of annuities, to be fold for raifing a further fupply to her Majefty, for the fervice of the year one thousand feven hundred and feven, and other uses therein expreffed, it is enacted, That all and every fuch or the like duties for and upon all low wines or spirits of the first extraction, as by the aforefaid act of parliament made and paffed in the third year of her Jaid late Majefty's reign, were continued or granted until the twenty fourth day of fune one thousand feven hundred and ten, fhould, by virtue of the faid act of parliament made and paffed in the faid fifth year of the reign of her faid late Majesty, be further continued, and be paid and payable to her faid late Majesty, her heirs and fucceffors, for and upon all low wines and Spirits of the first extraction, to be made or drawn by any diftiller or other perfons making or drawing Spirits or strong waters for fale or exportation within the kingdom of England, dominion of Wales or town of Berwick upon Tweed, from the twenty third day of June which should be in the year of our Lord one thousand feven hundred and ten, for the term of ninety fix years, from thence next and immediately enfuing, for the ufes and purposes expreffed in the faid act of parliament made and passed in the fifth year of the reign of ber said late Majefly: and whereas it was the true intent and meaning of the faid last mentioned act, to continue all the faid duties on low wines and fpirits of the first extraction, granted by any of the faid recited acts, from the respective times of the expiration of them, until the end of the term of ninety and fix years, therein limited and expressed: and whereas fome doubts and questions have nevertheless been made, whether the additional duty of two pence per gallon on low wines and fpirits of the first extraction, given and granted by the faid act made and passed in the fourth year of the reign of her faid late Majesty, be continued by the said act made in the fifth year of the reign of her faid late Majefty, and is to continue for the term therein mentioned; for the obviating and clearing which doubts, with regard as well to the time paft as to come; and for the acquitting, difcharging and indemnifying all perfons whatsoever, who have any way acted or been concerned in the charging, collecting, paying or receiving the faid duty of two pence per gallon, on fuch low wines and fpirits of the first extraction, or who fhall be concerned, or act in the charging, collecting, paying or receiving the fame for the future, and for the fupporting and establishing the fund, by the faid laft mentioned act of parliament intended to be created for the fecuring fuch annuities, as fhould be purchased pursuant to the faid laft mentioned act of parliament; and for the explanation of the faid act: be it enacted and declared by the King's most excellent majesty, by and with the advice and confent of the lords fpiritual and temporal

and

and commons, in this prefent parliament assembled, and by the authority of the fame, That the faid additional duty of two The addipence per gallon, for and upon all low wines or fpirits of the tional duty of first extraction, drawn from any foreign or imported materials, on low wines zd. per gallon or any mixture with foreign materials, given and granted by the drawn from faid recited act of parliament made and paffed in the fourth year foreign mateof her faid late Majefty's reign, from the twenty fourth day of rials to conMarch one thousand feven hundred and five, for the term of tinue from five years, was by the faid recited act, made and paffed in the for 96 years. 23 June 1710. fifth year of her late Majesty's reign, intended to be continued, Geo.1. c. 12. and shall and ought to be and continue from the twenty third fect. 8. day of June one thousand seven hundred and ten, for the term of ninety fix years, from thence next and immediately ensuing; and fhall and ought to be paid and payable to his Majefty, his heirs and fucceffors during the faid term, for the uses and purposes in the said act made in the fifth year of her faid late Majesty's reign expreft; and shall be levied and collected during the To be levied faid term, by the like powers and authorities, and under the like as by the act rules, directions, penalties and forfeitures, as in and by the faid 5 Ann. c. 19. act made in the fifth year of her faid late Majesty's reign, are expreffed and provided, in respect of the several duties of excife thereby continued, and that all perfons whatsoever, who have been concerned, or who have acted in the charging, collecting, paying or receiving the faid duty of two pence per gallon for fuch low wines and spirits of the first extraction as aforesaid, are and shall respectively by virtue of this act be acquitted and dif charged and indemnified in respect thereof,

II. Provided always, That no diftiller or diftillers, or maker Distillers not or makers of spirits or ftrong waters for fale or exportation fhall, liable to pefor or by reafon of this prefent act of parliament, or of any nalties for not thing herein declared or contained, be fubject or liable to any paying the faid duty, bepenalty or forfeiture, for or on account of his, her or their hav- fore 1 June ing omitted or neglected to pay the faid duty of two pence per 1728. gallon on low wines or fpirits 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 feven hundred and twenty eight; but that all and every of them respectively thall be and are hereby acquitted and discharged from all fuch penalties and forfeitures, and fhall be liable to be fued or profecuted only for the fingle duties fo 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 act of parliament made in the fixth year of the reign of his late majesty King George the First, of glorious memory 6 Geo. 1. c. 21. intituled, An act for preventing frauds and abufes in the publick revenues of excife, cuftoms, ftamp-duties, poft-office, and houfemoney, a claufe is contained concerning the forfeiture and feizure of Sweets, which from and after the first day of Auguft in the year of our Lord one thousand feven hundred and twenty, fhould be fent or removed from one place to another without certificates from the proper officers of excife, in which claufe fome general words are mentioned concern

i3

ing