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pig other forfeitures to be made from and after the said day, by virtue or in pursuance of any aft or afts whatsoever relating to the duties of excise, or any other duty or duties under the management of the commissioners of excise, upon which words a doubt hath arisen , whether by the generality thereof the right and liberty of appealing to the commissioners of'appeals, from judgments given by the commissioners of excije, in causes and prosecutions on account of forfeitures and offences relating to the duties of excise, and the jurisdiction and power of the commissioners of appeals to hear and determine such appeals, and also the right and liberty of appealing to the jujlices assembled at the respective quarter-sessions of the peace, in cafes where judgment or judgments happen to be given by two or more jujlices of the peace in caujes and prosecutions before them, for or on account of forfeitures and offences rejpetlively relating either to the duties on mali^ or to the duties on hides and skins > tanned, tawed or dressed, and upon vellum and parchment,.be not taken away and repealed: now for preventing and avoiding all such doubts and questions, and declaring and reestablilhing the right and liberty of appealing in the respective cases before mentioned, be it further enacted and declared by Right of ap- the authority aforesaid, That neither the said act of the sixth ptahng con- year of his said late Majesty's reign, not any clause, matter or fcraeq, thing therein contained, did or doth extend, or shall be con

strued tp extend, or to have extended to take away, repeal or alter the right and liberty of appealing in the respective cases before mentioned, or in any of them ; and the right and liberty of appealing in the respective cafes before mentioned, and the several jurisdictions and powers, as well of the commissioners of appeals,- as of the justices of the peace assernbled in their respective quarter-sessions, now is and are, and ought to continue and be in the fame plight and condition, as the said right, liberty, jurisdictions and powers respectively was and were before the making the said act of the sixth year of his- said late Majesty's reign; and that appeals already brought, or hereafter to be brought in the respective cases before mentioned, which have happened since the pasting the same act, are and ftand in the same plight and condition, as they respectively would have done in case the said act had never been made.} the aforesaid act, or any other law, statute, provision or usage to the contrary therepf in any wise notwithstanding.

IV. And whereas complaints and informations, which at the chief office in London for the duties of excise, and other duties there managed, are exhibited and commenced, either by traders and dealers in the commodities respectively liable to such duties, who apprehend themselves, to have been overcharged, or by prosecutors and informers Against suchtradersand dealers, for offences or fafts by them committed or incur* red, either by their having omitted to do things, which by the laws relating to the said respective duties they are required to do, or by their having done other things contrary to the said respective lawsy cannot be heard, adjudged and determined ivith the like dispatch, ease and convenience to the parties concerned therein, as might be done in {afe the fame were to be heard, adjudged and determined by d less

number number of the commissioners for the said duties for the time beings than a majority of them: and whereas such complaints and informations happening by the means aforesaid to remain and continue in jufpence and undetermined^ is discouraging and disadvantageous to the parties concerned therein: for remedy thereof, be it enacted by the autho- After 24 june rity aforesaid, That from and after the twenty fourth day of J728. comJune one thousand seven hundred and twenty eight, all such plaints may be complaints and informations as aforesaid, either of the one or ^111^^^ the other fort, which before the said twenty fourth day of June 'sixers of cxV one thousand seven hundred and twenty eight (hall not be heard, C1fe. adjudged and determined, hut shall then, or at any time after, be depending at the said chief office, (hall and may be heard, adjudged and determined by any three or more of such commissioners for the time being, and that it shall be sufficient in the written account or record of such proceedings to mention, that such complaint or complaints, information or informations, are made and exhibited to and before three of such commissioners, without particularly mentioning .or expressing the christian and surnames of such three commissioners for the time being; and that every such adjudication and determination of such three or more of such commissioners for the time being, shall and hereby is declared to be as'good and valid in the law, and of the faiiie force and effect, to all intents and purposes whatsoever, as if such adjudication and determination had been by all, or the majority of such commissioners for the time being; any law or statute to the contrary in any wife notwithstanding.

Vi And be it further enacted by the authority aforesaid, That All adjudicaaJl and every such adjudication and adjudications, determination tions may be and determinations, shall and may, from and after the said twenty ex,ecuted by

fourth day of June one thousand seven hundred and twenty ^Lai2TM « , , J i 1 r 1 "1 tnicc com

eight, be executed by virtue or a warrantor warrants under the mimoners,

hands and seals of any three commissioners for the time being, whether such commissioners setting their hands and seals to such warrant or warrants shall or shall not happen to be the particular commissioners, by whom such adjudication or determination shall be made, or whether such three commissioners, so setting their hands and seals to such warrant or warrants, were commissioners at the particular time or times when such adjudication or adjudications, determination or determinations as aforesaid shall happen to be made; provided that the persons so setting their hands and seals to such warrant or warrants, at the time and times of such their setting their hands and seals thereto, actually are such commissioners; any law, statute or usage to the contrary in any wise notwithstanding.

CAP.

CAP. XVII.

An a5l for repealing the present duties on wine lees and ligr num vitæ, and laying new duties on wine lees*, and for prohibiting the importation of wine in flasks, bottles, or small casks \ and for preventing frauds in exporting silk manufactures, and for supplying the want of regular certificates of such manufactures, being landed in foreign parts\ where such certificates cannot be had and for giving further time to clerks and apprentices to pay duties omitted to be paid for their indentures and contrails*

Most gracious Sovereign,

WHEREAS in the book of rates annext to the aft of tonnage . and poundage, made in the twelfth year of the reign of King

Charles the Second, a particular rate of four pounds per ton was fixt upon wine lees imported: according to which rate a subsidy of twelve pence in the pound ivas thereby payable-to his Majefly; and whereas according to the said rate a further subsidy of poundage of tivelve pence in the powad on wine lees imported, was granted to his present Majefly for his life (which God long preserve) by an aft made iGco.2.stat.if in the first year of his Majesty's reign: and whereas by an aft made c. i. in the second year of her late majesty §)ueen Anne, another Jubftdy

% Ann. c. 9. ^as granted on the importation of wine lees, in proportion to the said 3 Ann. c. 5. rate, commonly called the one third subsidy; and by an aft passed in the third year of her said late Majefly, another subsidy of poundage .was granted on the importation of wine lees in proportion to the said rate, commonly called the two third subsidy; and whereas by an aft $W,&M.c. 5. made in the fourth year of the reign of their late majesties King William and Queen Mary, an additional impost of twenty five pounds for every hundred pound value, was laid upon French wine lees imported, according to the said rate; and whereas by an aft made 7W,&M*c.2o. in the seventh year of the reign of his late majesty King William the Third, an additional duty of twenty five pounds per centum was laid upon French wine lees imported-, all which acls which granted the said several subsidies, and other duties commonly called the old subsidy, the one third subsidy, and the two third subsidy (ex* cept the said further subsidy which is granted to his Majesty during - his life) as also the said additional impost and additional duty, are by several subsequent afts of parliament continued for ever, fubjeft to redemption by parliament: and whereas great quantities of wines have of late been imported, mixed with, and under pretence of lees, which were afterwards drawn off, and fold as wine, to the manifest abuse of the law, and prejudice of the revenue-, for remedy whereof, Wq your faithful commons in parliament assembled, do beseech your Majesty that it may be enacted, and be it enacted by the King's, most excellent majesty, by and with the advice and consent of the lords spiritual and temporal and commons in this present parliament assembled, and by the authority of the same, That

from from and after the twenty fourth day of August in the year of After 14 Aug. our Lord one thousand seven hundred and twenty eight, the said-^'^i^on several subsidies, additional impost, additional duty, and other wine Iees duties whatsoever, payable to your Majesty, your heirs and sue- cease, cessors, by any law now in force, upon the importation of wine lees, (hall cease and determine, and be no longer due and payable for wine lees imported after that time.

II. And be it further enacted by the authority aforesaid, That Wine lees 3m5ri lieu of the said former subsidies, and other duties repealed by ported to pay this act, all wine lees imported into Great Britain, from and £1^^^. drafter the said twenty fourth day of August, shall be subject and

liable to, and shall pay the same subsidies, impositions, and other duties, as are now payable to your Majesty, your heirs and successors, on the importation of wines into this kingdom, by any act or acts of parliament now in force, according to the several and respective growths thereof.

III. And be it further enacted by the authority aforesaid, How these duThat the several subsidies, impositions, and other duties granted ties (hall be leby this act, shall be paid or secured, and (hall be raised, levied curcd

and collected in such manner and form, and by such ways and means, and under such" penalties and forfeitures, and with such discounts and allowances, as are mentioned and expressed in the several acts of parliament, which granted or continued the several subsidies, impositions, or other duties upon wines imported respectively; and all powers, penalties, provisions, articles and clauses therein contained, shall continue in full force and effect during the continuance of the said respective subsidies, impositions, and other duties upon wines, and shall be applied, practised and executed for. the raising, levying, collecting, securing, answering, paying and appropriating the said respective subsidies, impositions, and other duties on wine lees imported, according to the true intent and meaning of this act, as fully and effectually, to all intents and purposes, as if the said clauses, matters and things, had been again repeated in the body of this present act; any law, custom or usage to the contrary in any "wise notwithstanding.

IV. And be it declared and enacted by the authority afore- ^0 drawback said, That no drawback (hall be allowed for any lees of wine for wine lees, exported; any law, custQm or usage to the contrary notwitkstanding.

, V. And whereas by an aft pajsed in the eighth year of the reign gGeo.i, c.i-u ps his late majejly King George the First*, intituled, An act giving further encouragement for the importation of naval stores, and for other purposes therein mentioned, liberty is given for any per~ son or persons to import into Great Britain, within the term of one and twenty years, to be reckoned from the twenty fourth day of June one thousand seven hundred and twenty tivo, dire Si ly from any of his Majesty's plantations or colonies in America, in any Jhip or vessel, stips or vessels, which may lawfully trade to and from the said plantations or 'colonies, and which shall be navigated according to law, any sort os wood j plank or timber whatsoevery wrought or unwr ought, cr

any *

any of the goods called lumber, in the said aft enumerated, being of the growth and produft of the said plantations or colonies, or some of them (except masts, yards and bowsprits) free from all customs and impositions whatsoever granted to his said Majesty, his heirs or successors; and whereas lignum vitæ being of the growth or product of she British plantations in America, is for the most part made use of by turners^ in making bowls, cups, arid'other necessaries, and particularly in making blocks, pullus, and sijeaves for pips, and Jhuttels for weavers; and forasmuch as some doubt has arisen whether lignum vitæ, ivhich is rated in the book of rates to pay duty as a drug, is zvithin the intent and meaning of the said ad, though very snail quantities thereof are made use of physically: be it further enacted by Lignum vitæ the authority aforesaid, That such lignum vita imported, or to after 24. June be imported on the conditions mentioned in the said act, after 1728. tree ot t^e twenty fourth dayof Ju'fie in the year of our Lord one thou* 2^Geo.2.c.57. farLd seven hundred and twenty eight, shall during the remaining term of the said one and twenty years, fee free from all customs and impositions whatsoever, granted to his Majesty, his heirs or fucceflbrs, as if thfe fame had been meriti'onfed and expressed in the body of the said act; any law, custom or usage to the contrary notwithstanding. Bonds for an- VI. And whereas Upon the aforesaid doubt, whet her.lignum vitæ, dmiesdis-6 6f.the irozvth an& product'if tin British plantations in America, charged. * might be imported into this kingdom free of duty, several bonds and deposits have been taken for answering the duties demanded for -the fame, the said bonds are hereby declared null and void, and discharged frqfn all prosecutions for tfrd same, and the deposits shall be delivered up.

VII. And whereas great quantities of French wines and other Ovines, are imported in flasks arid bottles and inffnall casks, which are frequently conveyed on Jhore without payment of duty, to the manifest fofs of the revenue, and the detriment of the fair traders; be it enactAfter 10 Nov. eci by tne authority aforesaid, That from arid after the twenty 17aS.no wines ninth day of November one thousand seven hundred and twenty to be import- eight, no wines"(other than such as hereafter are mentioned) thall ed in flasks, ^e imported into this kingdom in flasks or in bottles, or in any sexless than ve^*el or caslc which contain less than twenty five gallons, 25 gallons. upon pain of forfeiting the fame, or the value thereof; one moiety of which forfeiture to be for the use of his Majesty, his heirs and successors, and the other moiety to him or them, who will seize, inform or sue for the fame, by action of debt, bill, plaint or information, in any of his Majesty's courts of record at Westminster, wherein no essoin, protection or wager of law shall be allowed, or any more than one imparlance; or by virtue of any law or laws of excise, for such forfeiture as (hall be incurred in that part of Great Britain called England, Wales, or JBenuick upon Twted-, or in the court of exchequer in Scotland, for such forfeiture as shall be incurred in that part of Great Britain called Scotland > any law, custom or usage to the contrary notwithstanding.

Exception, VIII. Provided always, and be it declared and enacted by ^ r the

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