FORASMUCH as the Lords and Commons aſſembled in Parliament have taken notice, That the Rate of four pence lately impoſed, by Ordinance of the eleventh of September laſt, upon every pound of4 Tobacco of the Engliſh Plantations by way of Exciſe, hath ſomething intermitted Trade in that Commoditie:
Be it therefore Ordained by the ſaid Lords and Commons in Parliament aſſembled, and by Authoritie of the ſame, for the encouragement and eaſe, as well of the Importer, as Ingroſſer and Seller of ſuch Tobacco's; That all Tobacco's of the Engliſh Plantations imported, and remaining on the hands of the Merchant or Importer, or the Ingroſſer or Seller thereof, before the eleventh of September laſt paſt, ſhall pay onely one penny upon every pound: And all ſuch Tobacco's imported ſince the eleventh of5 September laſt, and remaining on the hands, either of the Merchant, Importer, Ingroſſer, or Seller thereof, at the day of the date of this Ordinance, ſhall be liable to, and pay two pence upon every pound: And for all ſuch Tobacco of the Engliſh Plantations, as ſhall hereafter, from the day of the date hereof, be imported into the Kingdom of England, Dominion of Wales, and Port and Town of Berwick, ſhall pay after the rate of four pence upon every pound, according to the former Ordinance dated the eleventh of September laſt; The reſpective ſummes of one penny, two pence, and four pence upon every pound, to be paid by the Ingroſſer, or Seller,6 upon ſale thereof, as is therein preſcribed: Provided alwayes, That no perſon ſhall have any benefit of the aforeſaid Moderation to one penny and two pence upon every pound of Tobacco reſpectively before mentioned, but ſuch onely as ſhall within fourteen days after the publication of this Ordinance, make his perſonall appearance at ſuch Office of Exciſe under which his dwelling place ſhall be, and there deliver in, upon oath, a true and juſt Particular of all Tobacco by him ſold, ſince the eleventh of September laſt, unto the time he ſhall make his appearance; As alſo, at the ſame time declare upon oath, and deliver in a like true Particular of all Tobacco's7 either remaining upon his hands at that time, of ſuch Tobacco's as were upon his hands before the eleventh of September, as of ſuch Tobacco's as have been by him imported or brought, and are remaining upon his hands at the time of his appearance; and ſhall preſently, according to the reſpective Rates of one penny and two pence, pay and cleer the duty of Exciſe, as well for all Tobacco by him ſold ſince the eleventh of September laſt, as for all Tobacco by him imported, and remaining at that time upon his hands as aforeſaid, but be proceeded againſt without favour or pardon, according to the former Ordinance of the eleventh of September laſt.
8Provided alſo, That no Abatement or Allowance ſhall be made, under pretence of this Ordinance, for any Tobacco's which have already paid Exciſe, according to the ſaid Ordinance of the eleventh of September laſt, before the date hereof.