bave freely and voluntarily refolved to give and grant unto your Majefly the feveral impofts and duties berein-after mentioned; and do most humbly befeech your Majesty that it may be enacted; and be it enacted by the King's most excellent majesty, by and with the advice and confent of the lords fpiritual and temporal, and commons, in this prefent parliament affembled, and by the authority of the fame, That there fhall be raised, levied, collected, From June 1, and paid unto his Majesty, his heirs and fucceffors, for and 1782, an adupon all tobacco which, from and after the first day of June, ditional duty one thousand feven hundred and eighty-two, fhall be imported pound on all of 4 d. per or brought into this kingdom of Great Britain, over and above tobacco im all cuftoms, fubfidies, and duties, already impofed thereon, an ported; additional duty of four-pence for every pound weight avoirdupois, and after that rate for a greater or lefs quantity. II. And whereas, in order to promote and encourage the manufacture of fnuff in Great Britain, it is expedient that a further duty bould be impofed upon foreign Jnuff imported, in proportion to the faid additional duty by this act granted upon tobacco; be it therefore further enacted by the authority aforefaid, That there shall be and of 8 d. alfo raised, collected, and paid unto his Majefty, his heirs and per pound on fucceffors, for and upon all fnuff which, from and after the all inuff imported. faid first day of June, one thoufand feven hundred and eightytwo, fhall be imported or brought into this kingdom of Great Britain, over and above all cuftoms, fubfidies, and duties, already imposed thereon, an additional duty of eight-pence for every pound weight avoirdupois, and after that rate for any greater or lefs quantity. and the ad. brandy. III. And whereas by an act, made in the eighteenth year of the Recital of an reign of King Charles the Second, intituled, An act for encourag- act 18 Car. 2. ing of coinage, a duty of twenty fhillings per ton was impofed upon ditional book brandy, wines, or strong waters, imported into this kingdom; and of rates, in and by the additional book of rates, referred to by an act made in Geo. 1. rethe eleventh year of the reign of his late majefty King George the lative to the Firft, fpirits called brandy are rated as follows; that is to fay, duty on brandy of France, the ton, containing two hundred and fifty-two gallons, at thirty pounds; brandy of Spain, Portugal, or Italy, the ton, containing two hundred and fifty-two gallons, at fifteen pounds; and brandy of all other countries, not otherwife rated, the ton, containing two hundred and fifty-two gallons, at twenty pounds: and whereas by an act made in the feventh year of the reign of his late majefly King George the Second, intituled, An act for afcer- 7 Geo. 24 taining the duties upon arrack, and for giving further time to c. 14, clerks and apprentices to pay duties omitted to be paid for their indentures and contracts; it was, amongst other things, enacted, That the fame fubfidies, duties, and excife, then payable upon brandy and foreign fpirits imported, and no more, should be paid for arrack, imported from any of his Majesty's colonies or territories in the East Indies, and that the jame allowance should be made on the exportation thereof, as was made upon foreign brandy, or other fpirits: and whereas, in order to evade payment of the duties due by law upon brandy of France, great quantities of French brandy mixed abroad with brandy of other countries, have been imported into this kingdom from Dunkirk, and other ports in Flanders, under the denomination of Flemish brandy; and by reafon of fuch mixture, and other practices, used by the traders therein to difguife the fame, it is impoffible for the officers of the customs to afcertain the proper duties that ought to be paid for fuch brandy, whereby the publick revenue is diminished, and the fair trader much injured: for remedy whereof, From June 1, be it enacted by the authority aforefaid, That, from and after 1782, the faid the first day of June, one thousand feven hundred and eightytwo, the said rates upon brandy fhall be repealed, and the feveimportation ral duties payable upon the importation of brandy and arrack, as herein-before mentioned, (except the duties of excife, as herein-after is provided), and all former drawbacks on the exportation thereof, fhall ceafe, determine, and be no longer paid. duties on of brandy and arrack, (except excife duties) to cease. thereof. IV. And be it further enacted by the authority aforefaid, New duties to That, from and after the first day of June, one thousand feven be paid inftead hundred and eighty-two, in lieu and in ftead of the faid former rates and duties repealed by this act, there shall be raised, levied, collected, and paid, for every ton of brandy, or spirits ufually entered under that denomination, containing two hundred and fifty-two gallons, which shall be brought or imported into this kingdom from any place or country beyond the feas, the fum of eight pounds and eight fhillings; and for every ton of arrack, containing two hundred and fifty-two gallons, which fhall be brought or imported into this kingdom, the like fum of eight pounds and eight fhillings; and after those rates for any greater or lefs quantity thereof; any thing in any former act or acts to the contrary notwithstanding. New duties fubject to an additional duty of 51. per cent. conformable to 19 Geo. 3. c. 25. without any to be under V. And it is hereby further enacted by the authority aforefaid, That the faid refpective duties herein before granted, fhall be also subject and liable to an additional impoft or duty of five pounds per centum, in the fame manner, and under the fame regulations, as the additional duty of five pounds per centum is granted to his Majefty by an act, made in the nineteenth year of his reign, intituled, An act for granting to his Majesty additional duties upon the produce of the feveral duties under the management of the respective commiffioners of the customs and excife in Great Britain. VI. And it is hereby further enacted by the authority aforeDuties to be faid, That the said several and respective duties herein-before paid upon granted, fhall be paid down in ready money, without any dif importation, count or allowance, upon importation, and shall be raised, lediscount, and vied, collected, paid, and recovered, in fuch manner and form, and by fuch ways, means, and methods, and under fuch penalties and forfeitures, (except where any alteration is made by this act), as the former duties payable to his Majefty upon such articles respectively were raifed, levied, collected, paid, and recovered, as fully and effectually, to all intents and purposes, as if the feveral claufes, powers, directions, penalties, and forfeitures, refpectively relating thereto, were particularly repeated the manage ment of the commiffioners of the customs. and and again enacted in the body of this prefent act; and the fame fhall be under the management and direction of the respective commiffioners of his Majefty's cuftoms and their officers for the time being, and fhall be paid into the hands of the receivergeneral of the cuftoms in England, and fhall be by him paid (the neceffary charges of raifing, collecting, and anfwering the fame, only excepted) into the receipt of his Majefty's exchequer, and appropriated and applied in the following manner; that is to fay, two pounds twelve fhillings and fixpence, How to be part of the faid duties on brandy and arrack, to the fubfidy on applied. fpirits; one pound and one fhilling, other part thereof, to the fubfidy one thousand seven hundred and forty-feven; one pound and one (hilling, to the fubfidy one thousand feven hundred and fifty-nine; one pound and one fhilling, to the coinage on fpirits; and two pounds twelve fhillings and fixpence, the remainder of the faid duties on brandy and arrack, together with the whole of the feveral additional duties of four-pence per pound weight upon tobacco, and eight-pence per pound weight upon fnuff, fhall be paid in diftinct and apart from all other monies which fuch receiver-general shall receive for the use of his Majefty, his heirs and fucceffors, for the uses and purposes in this act mentioned; and the additional impoft of five pounds per centum, granted by this act, fhall be paid in as part of the faid impoft, granted by the before-mentioned act of the nineteenth year of his prefent Majefty's reign, under the title and defcription of The impoft one thousand feven hundred and seventy nine. auditor's of VII. And be it further enacted by the authority aforesaid, That there fhall be provided and kept, in the office of the au- A book to be ditor of the faid receipt of exchequer, a book or books, in which kept in the all the monies arifing from the faid last mentioned duty of two fice, in which pounds twelve fhillings and fixpence, being part of the duties the additional on brandy and arrack; and the faid additional duties of four- duties are to pence per pound weight upon tobacco, and of eight-pence per be entered. pound weight upon fnuff, hereby granted and paid into the faid receipt as aforefaid, fhall be entered feparate and apart from all other monies paid and payable to his Majefty, his heirs and fucceffors, upon any account whatfoever; and the faid money, Application fo paid into the faid receipt of exchequer as aforefaid, fhall, to- thereof. gether with fuch other rates, duties, and revenues, as fhall be granted by any act or acts of this feffion of parliament for this purpose, (and not otherwife applied), be a fund for the payment of the feveral annuities, and all fuch other charges and expences as are directed to be paid and payable pursuant to an act of this prefent feffion of parliament, intituled, An all for raifing a certain fum of money by way of annuities, and for establishing a lottery. VIII. And it is hereby further enacted by the authority aforefaid, That in lieu of the former drawbacks upon the ex- Drawbacks to portation of brandy and arrack, repealed by this act, where any be allowed on brandy or arrack, having paid the duties herein-before granted, the exporta. tion of brandy fhall and arrack, tobacco and Inuff. to alter the duties of ex cife upon fo fhall be again exported by way of merchandize, the merchant or merchants, fo exporting the fame, fhall be repaid and allowed the following drawback; that is to fay, for every ton of fuch brandy or arrack, as fhall be exported to any British colony or plantation in America, the fum of feven pounds and feven thillings; and for every ton of fuch brandy or arrack, as fhall be exported to any other place, where fuch brandy or arrack would have been legally intitled to any former drawback, the fum of feven pounds feventeen fhiilings and fixpence; and after those rates for any greater or less quantity; and upon the exportation of fuch tobacco and fnuff from this kingdom, to any part beyond the feas, as merchandize, the exporter thall be paid and allowed a drawback of all the before-mentioned duties, paid upon the importation of fuch tobacco and fnuff by virtue of this act; which faid refpective drawbacks or allowances fhall be made in fuch manner, and under fuch rules, regulations, reftrictions, penalties, and forfeitures in all refpects, as any former drawback or allowance, payable out of the duties of customs upon the exportation of fuch brandy, arrack, tobacco, or fnuff, was, could, or might be paid or allowed. IX. Provided always, and it is hereby further enacted and This act not declared by the authority aforefaid, That nothing in this act contained hall extend, or be conftrued to extend, to repeal, or any wife alter, any duty of excife impofed by any act or acts of reign brandy, parliament now in force, upon foreign brandy, arrack, or strong waters, imported into this kingdom, but fuch duties fhall continue to be paid and applied in the fame manner, in all respects, as if this act had not been made. &c. CA P. XXIX. An act for further continuing an act, made in the twentieth year of the Preamble. 20 Geo. 3. c. 50. recited, further continued during the pre- CA P. XXX. An act for allowing the importation of goods of the growth, produce, or Goods the produce or manufacture of St. Chriftophers, Nevis, and Mont- 1 1 CAP. CA P. XXXI. An all for the preventing of bribery and corruption in the election of members to ferve in parliament for the borough of Cricklade, in the county of Wilts. W HEREAS there was the most notorious bribery and cor- Preamble. ruption at the last election of burgesses to ferve in parliament for the borough of Cricklade, in the county of Wilts: and whereas fuch bribery and corruption is likely to continue and be practized in the faid borough in future, unless fome means are taken to prevent the fame; in order therefore to prevent fuch unlawful practices for the future, and that the faid borough may from henceforth be duly represented in parliament; be it enacted by the King's moft excellent majefty, by and with the advice and confent of the lords fpiritual and temporal, and commons, in this present parliament affembled, and by the authority of the fame, That Certain freefrom henceforth it fhall and may be lawful to and for every holders intifreeholder, being above the age of twenty-one years, who fhall tled to vote have, within the hundreds or divifions of Highworth, Cricklade, rough of Staple, Kingsbridge, and Malmbury, or one or more of them, Cricklade: in the county of Wilts, a freehold of the clear yearly value of forty fhillings, to give his vote at every election of a burgess or burgeffes to ferve in parliament for the faid borough of Cricklade for the bo intitled. II. And be it further enacted by the authority aforesaid, That the right of election of a member or members to ferve in Cuftomary parliament for the faid borough of Cricklade, fhall be, and is voters alfo hereby declared to be, in fuch freeholders as aforesaid, and in the perfons who, by the custom and ufage of the faid borough, have, or fhall hereafter have, a right to vote at fuch election; and the proper officer for the time being, to whom the return of every writ or procefs does belong, is hereby required to return the perfon or perfons to ferve in parliament for the faid borough who fhall have the major number of votes of fuch freeholders and other perfons having a right to vote at fuch. election; any law or usage to the contrary notwithstanding. fuch as are III. Provided always, That fuch freeholders only fhall be in- No freeholdtitled to vote as shall be duly qualified to vote at elections for ers to vote but knights of the fhire for the faid county of Wilts, according to qualified to be the laws now in being for regulating county elections. county voters. IV. And be it further enacted by the authority aforesaid, That every fuch freeholder, before he is admitted to poll at any Freeholders election for the faid borough, fhall, if required by the candi- to be fworn dates, or any of them, or any other perfon having a right to vote at the faid election, first take the oath, or, being one of the people called Quakers, the folemn affirmation following; videlicet, Do fwear, [or, being a Quaker, folemnly affirm], That I am The oath. a freeholder in the hundreds or divifions of Highworth, Crick lade, |