Right of ap

pealing confirmed.

ing other forfeitures to be made from and after the faid day, by virtue or in pursuance of any act or acts whatsoever relating to the dutics of excife, or any other duty or duties under the management of the commiffioners of excife, upon which words a doubt hath arifen, whether by the generality thereof the right and liberty of appealing to the commiffioners of appeals, from judgments given by the commiffioners of excife, in caufes and profecutions on account of forfeitures and offences relating to the duties of excife, and the jurifdiction and power of the commiffioners of appeals to hear and determine fuch appeals, and alfa the right and liberty of appealing to the juftices affembled at the reSpective quarter-feffions of the peace, in cafes where judgment or judgments happen to be given by two or more justices of the peace in caufes and profecutions before them, for or on account of forfeitures and offences refpectively relating either to the duties on malt, or to the duties on hides and skins, tanned, tawed or dressed, and upon vellum and parchment, be not taken away and repealed: now for preventing and avoiding all fuch doubts and queftions, and declaring and reestablishing the right and liberty of appealing in the refpective cafes before mentioned, be it further enacted and declared by the authority aforefaid, That neither the faid act of the fixth year of his faid late Majesty's reign, nor any clause, matter or thing therein contained, did or doth extend, or fhall be conftrued to extend, or to have extended to take away, repeal or alter the right and liberty of appealing in the refpective cafes before mentioned, or in any of them; and the right and liberty of appealing in the refpective cafes before mentioned, and the feveral jurifdictions and powers, as well of the commiffioners of appeals, as of the juftices of the peace affembled in their refpective quarter-feffions, now is and are, and ought to continue and be in the fame plight and condition, as the faid right, liberty, jurifdictions and powers refpectively was and were before the making the faid act of the fixth year of his faid late Majesty's reign; and that appeals already brought, or hereafter to be brought in the respective cafes before mentioned, which have happened fince the paffing the fame act, are and ftand in the fame plight and condition, as they refpectively would have done in cafe the faid act had never been made; the aforefaid act, or any other law, ftatute, provifion or ufage to the contrary thereof in any wife notwithstanding,

IV. And whereas complaints and informations, which at the chief office in London for the duties of excife, and other duties there managed, are exhibited and commenced, either by traders and dealers in the commodities respectively liable to fuch duties, who apprehend themselves to have been overcharged, or by profecutors and informers against fuch traders and dealers, for offences or facts by them committed or incur red, either by their having omitted to do things, which by the laws relating to the faid refpective duties they are required to do, or by their having done other things contrary to the faid refpective laws, cannot be heard, adjudged and determined with the like difpatch, eafe and convenience to the parties concerned therein, as might be done in cafe the fame were to be heard, adjudged and determined by d less

number

three commil.

number of the commiffioners for the faid duties for the time being, than a majority of them: and whereas fuch complaints and informations happening by the means aforefaid to remain and continue in fufpence and undetermined, is difcouraging and disadvantageous to the parties concerned therein: for remedy thereof, be it enacted by the autho- After 24 June rity aforefaid, That from and after the twenty fourth day of 1728. coinJune one thousand seven hundred and twenty eight, all fuch plaints may be complaints and informations as aforefaid, either of the one or determined by the other fort, which before the faid twenty fourth day of June fioners of exe one thousand seven hundred and twenty eight shall not be heard, cife. adjudged and determined, but shall then, or at any time after, be depending at the faid chief office, fhall and may be heard, adjudged and determined by any three or more of such commillioners for the time being, and that it fhall be fufficient in the written account or record of fuch proceedings to mention, that such complaint or complaints, information or informations, are made and exhibited to and before three of fuch commiffioners, without particularly mentioning or expreffing the chriftian and furnames of fuch three commiffioners for the time being; and that every fuch adjudication and determination of fuch three or more of such commiffioners for the time being, fhall and hereby is declared to be as good and valid in the law, and of the fame force and effect, to all intents and purposes whatfoever, as if fuch adjudication and determination had been by all, or the majority of such commiffioners for the time being; any law or statute to the contrary in any wife notwithstanding.

warrant of

V. And be it further enacted by the authority aforefaid, That All adjudicaall and every such adjudication and adjudications, determination tions may be and determinations, fhall and may, from and after the faid twenty executed by fourth day of June one thoufand feven hundred and twenty three comeight, be executed by virtue of a warrant or warrants under the miffioners. hands and feals of any three commiffioners for the time being, whether fuch commiffioners fetting their hands and feals to fuch warrant or warrants fhall or shall not happen to be the particular commiffioners, by whom fuch adjudication or determination fhall be made, or whether fuch three commiffioners, fo fetting their hands and feals to fuch warrant or warrants, were com miffioners at the particular time or times when fuch adjudication or adjudications, determination or determinations as aforefaid fhall happen to be made; provided that the perfons fo fetting their hands and feals to fuch warrant or warrants, at the time and times of fuch their fetting their hands and feals thereto, actually are fuch commiffioners; any law, ftatute or ufage to the contrary in any wife notwithstanding.

12 Car. 2. c. 4.

C. I.

2 Ann. c. 9.

3 Ann. c. 5.

CAP. XVII.

An act for repealing the prefent duties on wine lees and lig num vitæ, and laying new duties on wine lees; and for prohibiting the importation of wine in flafks, bottles, or Small cafks; and for preventing frauds in exporting filk manufactures, and for fupplying the want of regular certificates of fuch manufactures being landed in foreign parts, where fuch certificates cannot be had; and for giving further time to clerks and apprentices to pay duties omitted to be paid for their indentures and contracts.

Moft gracious Sovereign,

W

HEREAS in the book of rates annext to the act 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 fubfidy of twelve pence in the pound was thereby payable to his Majefty; and whereas according to the faid rate a further fubfidy of poundage of twelve pence in the pound on wine lees imported, was granted to his prefent Majefty for his life (which God long preferve) by an act made Geo.2. ftat.1, in the first year of his Majesty's reign: and whereas by an act made in the fecond year of her late majesty Queen Anne, another fubfidy was granted on the importation of wine lees, in proportion to the faid rate, commonly called the one third fubfidy; and by an act passed in the third year of her faid late Majefly, another fubfidy of poundage was granted on the importation of wine lees in proportion to the faid rate, commonly called the two third fubfidy; and whereas by an act 4W.&M. c. 5. made in the fourth year of the reign of their late majefties King William and Queen Mary, an additional impoft 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 act made 7W.&M.c.20. in the feventh 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 acts which granted the faid feveral fubfidies, and other duties commonly called the old fubfidy, the one third fubfidy, and the two third subsidy (except the faid further fubfidy which is granted to his Majefty during bis life) as alfo the faid additional impoft and additional duty, are by Several fubfequent acts of parliament continued for ever, fubject 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 manifeft abufe of the law, and prejudice of the revenue; for remedy whereof, we your faithful commons in parliament affembled, do befeech your Majesty that it may be enacted, and be it enacted by the King's most excellent majefty, by and with the advice and confent of the lords fpiritual and temporal and commons in this present parliament assembled, and by the authority of the fame, That

from

fent duties on

from and after the twenty fourth day of Auguft in the year of After 24 Aug. our Lord one thousand seven hundred and twenty eight, the faid 1728. the preseveral subsidies, additional impoft, additional duty, and other wine lees shall duties whatsoever, payable to your Majefty, your heirs and fuc- cease. ceffors, by any law now in force, upon the importation of wine lees, fhall ceafe 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 aforefaid, That Wine lees imin lieu of the faid former fubfidies, and other duties repealed by ported to pay this act, all wine lees imported into Great Britain, from and the fame duafter the faid twenty fourth day of August, fhall be fubject and ties as wine. liable to, and fhall pay the fame fubfidies, impofitions, and other duties, as are now payable to your Majefty, your heirs and fucceffors, on the importation of wines into this kingdom, by any act or acts of parliament now in force, according to the feveral and refpective growths thereof.

III. And be it further enacted by the authority aforefaid, How thefe duThat the feveral fubfidies, impofitions, and other duties granted ties fhall be fe by this act, fhall be paid or fecured, and fhall be raised, levied cured. and collected in fuch manner and form, and by fuch ways and means, and under fuch penalties and forfeitures, and with fuch discounts and allowances, as are mentioned and expreffed in the feveral acts of parliament, which granted or continued the feveral fubfidies, impofitions, or other duties upon wines imported respectively; and all powers, penalties, provisions, articles and clauses therein contained, fhall continue in full force and effect during the continuance of the faid respective subfidies, impofitions, and other duties upon wines, and fhall be applied, practifed and executed for the raifing, levying, collecting, fecuring, answering, paying and appropriating the faid respective fubfidies, impofitions, 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 faid clauses, matters and things, had been again repeated in the body of this present act; any law, cuftom or ufage to the contrary in any wife notwithstanding.

IV. And be it declared and enacted by the authority afore- No drawback faid, That no drawback fhall be allowed for any lees of wine for wine lees. exported; any law, cuftom or ufage to the contrary notwith

standing.

V. And whereas by an act passed in the eighth year of the reign 8 Geo.1. c. 12. of his late majesty King George the First, intituled, An act giving further encouragement for the importation of naval ftores, and for other purposes therein mentioned, liberty is given for any perJon or perfons 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 feven hundred and twenty two, directly from any of his Majesty's plantations or colonies in America, in any ship or vellel, Ships or veffels, which may lawfully trade to and from the faid plantations or colonies, and which shall be navigated according to law, any fort of wood, plank or timber whatsoever, wrought or unwrought, or

any

Lignum vitae after 24 June 1728. free of duty.

24Ġeo.2. c. 57.

Bonds for anfwering the duties difcharged,

any of the goods called lumber, in the faid act enumerated, being of the growth and product of the faid plantations or colonies, or fome of them (except mafts, yards and bowfprits) free from all customs and impofitions whatfoever granted to his faid Majefty, his heirs or fucceffors: and whereas lignum vitæ being of the growth or product of the British plantations in America, is for the most part made use of by turners, in making bowls, cups, and other necellaries, and particu larly in making blocks, pullies, and sheaves for ships, and shuttels for weavers; and forafmuch as fome doubt has arifen whether lignum vitæ, which is rated in the book of rates to pay duty as a drug, is within the intent and meaning of the faid act, though very small quantities thereof are made ufe of phyfically: be it further enacted by the authority aforefaid, That fuch lignum vitæ imported, or to be imported on the conditions mentioned in the faid act, after the twenty fourth day of June in the year of our Lord one thoufand feven hundred and twenty eight, fhall during the remaining term of the faid one and twenty years, be free from all customs and impofitions whatsoever, granted to his Majefty, his heirs or fucceffors, as if the fame had been mentioned and expreffed in the body of the faid act; any law, custom or usage to the contrary notwithstanding.

VI. And whereas upon the aforefaid doubt, whether lignum vitæ, of the growth and product of the British plantations in America, might be imported into this kingdom free of duty, feveral bonds and depofits have been taken for answering the duties demanded for the fame, the faid bonds are hereby declared null and void, and difcharged from all profecutions for the fame, and the depofits fhall be delivered up.

VII. And whereas great quantities of French wines and other wines, are imported in flasks and bottles and in small cafks, which are frequently conveyed on fhore without payment of duty, to the manifeft lofs of the revenue, and the detriment of the fair traders: be it enactAfter 29 Nov. ed by the authority aforefaid, That from and after the twenty 1728. no wines ninth day of November one thousand seven hundred and twenty to be import- eight, no wines (other than fuch as hereafter are mentioned) fhall ed in flafks, bottles, or vef- be imported into this kingdom in flafks or in bottles, or in any fels lefs than veffel or cafk which fhall contain lefs 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 Majefty, his heirs and fucceffors, and the other moiety to him or them, who will feize, inform or fue for the fame, by action of debt, bill, plaint or information, in any of his Majefty's courts of record at Westminster, wherein no effoin, protection or wager of law fhall be allowed, or any more than one imparlance; or by virtue of any law or laws of excife, for fuch forfeiture as fhall be incurred in that part of Great Britain called England, Wales, or Berwick upon Tweed; or in the court of exchequer in Scotland, for fuch forfeiture as fhall be incurred in that part of Great Britain called Scotland; any law, cuftom or ufage to the contrary notwithstanding.

Exception,

VIII, Provided always, and be it declared and enacted by

the