An Act FOR The Setling of the Excize or New Impoſt, upon His Majeſty, His Heirs and Succeſſors, according to the Book of Rates there­in inſerted.

THe Lords ſpiritual and Temporal, and the Commons in this preſent Parliament aſſembled, in conſide­ration of the Gracious inclinations and in­tentions of Your Royal Majeſty, for the good4 quiet and repoſe of this your Majeſties Realm of Ireland, and the great and certain charge which for this cauſe muſt and will exhauſt and diminiſh your Majeſties Treaſure, without ſome timely proviſion made for remedy there­of, and withal being very ſenſible how much it will concern the peace, tranquility and welfare of all your Majeſties good Subjects, that ſome certain Revenue be eſtabliſhed for and towards the conſtant pay of the Army and Forces of your Majeſty and for defraying other publick charges in the defence and pre­ſervation of this your Majeſties Realm: And conſidering alſo that the manner and means of raiſing monies by way of an Excize and New Impoſt, is found by experience to be the moſt equal and indifferent Leavy that can be made or layed on the people for and towards the ends and purpoſes aforeſaid.

In all humbleneſs We your Majeſties moſt faithfull and loyal Subjects of your High­neſs Realm of Ireland, do pray and beſeech your Majeſty, that it may be Enacted; And be it Enacted by your moſt excellent Majeſty, by and with the advice & conſent of the Lords Spiritual & Temporal, and Commons in this preſent Parliament aſſembled, and by Au­thority of the ſame, That from and after the5 Five and twentieth day of December, One thouſand ſix hundred ſixty one, the ſeveral•ates and Charges hereafter mentioned, and no other, in and by the name of the Excize or New Impoſt, ſhall be ſet, layed and impoſed, and are hereby ſet, layed and impoſed to be had, levied, demanded, collected, received, recovered and paid in and throughout the Realm of Ireland, upon all and every the Commodities, Merchandizes and Manufa­•tures, as well Native as imported or For­reign, in manner and form following, viz.

For every Thirty two Gallons of Ale and Beer, of above ſix ſhillings the barrel price brewed within this Realm by the common Brewer, or in his veſſels, or by any other•erſon or perſons who ſhall tap or ſell out Beer or Ale publickly or privately, to be paid•y the ſaid Brewer or ſuch other perſon or•erſons reſpectively, Two ſhillings and ſix•ence; and ſo proportionably for a greater••leſſer quantity.

For every Thirty two Gallons of ſix•hillings Beer or Ale, or under that price,•rewed by the common Brewer, or in his Veſſels, or by any other perſon or perſons who ſhall tap and ſell ſuch Beer or Ale pub­•••kly or privately, to be paid by the ſaid Bre­wer6 or ſuch other perſon or perſons as afore­ſaid, ſix pence, and ſo proportionably for a greater or leſſer quantity.

For all Aqua-vitae or ſtrongwaters made or diſtilled within this Realm, whether of Forreign or Domeſtick ſpirits or materials to be afterward ſold and vended, to be paid upon every Gallon by the firſt maker or Di­ſtiller thereof four pence,

For all manner and ſorts of Drugs alrea­dy imported, and remaining on the hands of the Merchant importer, who is not a ſhop-keeper, Retailer or Conſumptioner thereof, or elſe to be imported or brought into any the Ports or places of this Realm from and af­ter the ſaid five and twentieth day of De­cember, One thouſand ſix hundred ſixty one, of the value of every Twenty ſhillings of the ſame Drugs, according to the ſeveral and par­ticular Rates and Values of the ſame Drugs, as they are particularly and reſpectively ra­ted and valued in the book of Rates herein after mentioned, and referred unto, to be pay­ed and ſo after that Rate for a greater or leſ­ſer quantity, two ſhillings.

For all manner and ſorts of Raw hemp, undreſt Flax, Tow, Ta•, Roſin, Pitch, Wax, Cable, Cable Yarn, or Cordage, al­ready7 imported, and remaining on the hands of the Merchant importer, who is not a••opkeeper, Retailer, or Conſumptioner thereof, or elſe to be imported or brought in­•o any the Ports or places of this Realm, from•nd after the ſaid five and twentieth day of December, One thouſand ſix hundred ſixty•ne, of the value of every Twenty ſhillings•f the ſame Goods and commodities, accord­•ng to the ſeveral and particular Rates and Values of the ſame, as they are particularly•nd reſpectively rated and valued in the ſaid•ook of Rates hereafter mentioned and re­••red unto, to be paid, and ſo after that rate•r a greater or leſſer quantity, ſix pence.

For all ſorts of Wine, Tobacco, Silks,•alts, and other Goods, Wares, commo­•ities and merchandizes, of what nature or•inde ſoever, ſpecified and rated in the ſaid•ook of Rates hereafter mentioned and refer­•ed unto, already imported and remaining•n the hands of the Merchant importer, who•s not a ſhop-keeper, Retailer, or Conſump­••oner thereof, or elſe to be imported and•rought into any the Ports or places of this•ealm, from and after the ſaid five and••entieth day of December, One thouſand〈◊〉hundred ſixty one, of the value of every8 Twenty ſhillings of the ſame Wines, Tobac­co, ſilks, ſalt, and other Goods, Wares, Commodities and Merchandizes, according as they are particularly and reſpectively rated and valued in this book of Rates herein after mentioned, and referred unto, and to be paid, and ſo after that rate for a greater or leſſer quantity, twelve pence.

For all other ſorts of Goods, Wares, Commodities, Merchandizes whatſoever, o­mitted and not ſpecified, contained, or rated in the ſaid books of Rates or Values hereafter mentioned, except Iewels, Bullion, Corn, Victuals, Arms and Ammunition already imported, or remaining on the hands of the Merchant importer who is not a ſhopkeeper, Retailer, or Conſumptioner, or elſe to be im­ported or brought into any the Ports or places of this Realm, from and after the ſaid Five and twentieth day of December, One thou­ſand ſix hundred ſixty one, of the value of eve­ry Twenty ſhillings of the ſame Goods, Wares, Commodities and Merchandizes, as they ſhall or do ſtand Taxed in the book of Rates for Cuſtomes eſtabliſhed by this preſent Parliament, and if omitted and not ſpecified there, then as they ſhall be rated and valued by the Sub-commiſſioner, Collector and Sear­cher9 for Excize in the Port or place where the ſame ſhall happen to be imported, or accor­ding to the higheſt price the ſaid commodities in their ſeveral ſpecies, ſortments and kinds, ſhall then bear in the Market to be paid; and ſo after that rate for a greater or leſſer quan­tity, twelve pence.

All which Duties to be paid for any Com­modities or Merchandizes already or hereaf­ter to be imported as aforeſaid, ſhall from time to time and at all times be paid by the firſt buyer of all and every the ſaid commodities and Merchandizes, before his receiving of the ſame from the Merchant that hath alrea­dy, or ſhall hereafter import or bring in the ſame, (except as hereafter is excepted.)

And unleſs the merchant importer ſhall or do happen to be a ſhopkeeper, Retailer, or one imploying the commodities of his impor­tation for his own uſe and conſumption, in all and every which caſes the duties of Excize ſhall be paid and ſatisfied by ſuch Importer, ſhopkeeper, Retailer, or other perſon as afore­ſaid, upon the importing and landing of his or their Goods, and before he or they be per­mitted and ſuffered to receive or carry his or their goods away from the Cuſtomehouſe, or other place of the Port in which they may10 happen to be landed and brought on ſhore, and the rates and values before mentioned, accord­ing to which the Excize is intended to be paid by this preſent Act, as aforeſaid, are de­clared and enacted to be the rates and values mentioned and expreſſed in one book of rates and values hereafter following, intituled, A book of Rates and values of Goods and merchandizes imported; according to which Excize is to be paid by the firſt buyer or importer reſpectively, which ſaid book of rates and values, and every article, rule and clauſe therein contained, ſhall be and remain as eff•ctual to all intents and purpoſes, as if the ſame were included particularly in the body of this Act:

And for the better levying and collecting all and every of the ſaid duties of Exciſe a­foreſaid, and preventing the many frauds, de­ceipts, and undue practiſes which may be had and uſed by evil diſpoſed perſons and others to elude this preſent Act.

And be it further enacted and ordained by the Authority aforeſaid, That all and every the merchants importers, who keep neither ſhop, nor retail or conſume the goods and commodities of their own importation, inha­biting or trading within the city of Dublin,11 and all other the Towns corporate, Ports, & all other places of this Kingdom, do at or upon the firſt day of January, One thouſand ſix hundred ſixty one, make and deliver unto the Commiſſioners of Excize hereafter mention­ed, their Sub-commiſſioners, Collectors, or o­•her chief Officer reſident at the Office of Ex­cize, under which he or they live or inhabit, a•rue and perfect accompt, whether they have•ny imported or forreign goods and commo­•ities excizeable, reſting on his or their hands,•r in the hands of any other, to his or their••ſe, at the time of giving in ſuch accompt or•ccompts or no, and if ſo, to mention and•xpreſs the true ſpecies, ſortment, kind, quality•nd quantity of all and every the ſame, and•hall likewiſe make oath before the ſaid Com­miſſioners, Sub-commiſſioners, or other•hief Officer as aforeſaid, who, or any one of•hem, are hereby authorized & required to admi­•iſter the ſame, that the Accompt then by him•r them given in, is a true juſt and perfect ac­•ompt, as it is by him or them delivered in; &•hat they not colourably or otherwiſe, under a­•y pretence whatſoever, out of favour affection,•r reſpect to themſelves, or any other or o­•hers concealed, omitted, or left out any goods•r commodities reſting or remaining on his or12 their hands, or the hands of any other or o­thers, for his or their uſe at the time aforeſaid. And further, That all and every the goods in the ſaid accompt mentioned and expreſſed, and ſhewn unto the Officer or Officers as hereafter is directed, were (Bona Fide) imported by him or themſelves, and entred upon their landing in his or their names, and not belonging unto, or entred in the names of any other or others whatſoever, and after and upon the delivering of every ſuch ac­compt reſpectively, the ſaid Commiſſioners of the Excize, or their Sub-commiſſioners, Col­lector or chief Officer reſpectively, are hereby charged and required to ſend one or more Of­ficer or Officers to enter into the cellars, vaults, ſtore-houſes, ware-houſe, ſtore-cellars, or other places, of every merchant, delivering•giving in accompt as aforeſaid, to ſearch, ſee, and try whether the quality and quantity of goods every or any ſuch perſon hath in his or their hands, or any other perſon or perſons to his or their uſe, do exceed ſuch accompt, or no; and if the ſame be found to agree, that then the accompt given in, ſhall be the riſe and begin­ning of a new accompt for the future to be had, and kept in the Excize office with every the aforeſaid merchants reſpectively, who13•orthwith, upon the agreeing of their reſt, or•emainder as aforeſaid, ſhall make and enter•nto a ſufficient obligation in the Law, in•uch form and manner as hereafter is direct­•d and appointed, to be done by known Mer­•hants entering and landing their goods, not•o deliver all or any of the ſame, before the du­•es of Excize ſhall be duely and truly anſwer­•d, according to the purport and meaning of•his preſent Act: And in caſe any Merchant,•porter, or other, liable to give in an accompt•s aforeſaid, ſhall neglect, omit or refuſe to•ake and deliver in ſuch accompt at the time•foreſaid, or elſe making and delivering in ſuch•ccompt, and at ſuch time as aforeſaid, ſhall•ot upon demand thereof by ſuch Officer or•fficers as ſhall be appointed as aforeſaid,•rmit and ſuffer him or them to enter into•s or their ſeveral Vaults, ſtore-houſes,•arehouſes, Storecellars, or other places•ſearch, ſee and take Accompt of the quantity•nd quality of all and every the goods and•mmodities Excizeable that ſhall be or re­•ain in all or any the ſame, or ſhall conceal,••e, or not ſhew all and every his and their••ults, ſtorehouſes, warehouſes, ſtorecellars,•other places, or any Goods or commodities••oreſaid, from the view and ſearch of any14 ſuch Officer or Officers ſhall for every ſuch h•or their default therein, loſe and forfeit〈◊〉ſum of two hundred pounds, to be levied•diſtreſs, or elſe for want thereof the party offending to be committed to priſon as he•after is appointed.

That no goods, wares, commodities•merchandizes whatſoever excizeable, from a•after the ſaid five and twentieth day of D•cember, One thouſand ſix hundred ſixty o••be taken up or diſcharged out of any Gabba•Lighter, Ship, Veſſel or Bottom whatſoeve•coming from any part beyond the Sea, bei•not in leak or wrack; to be laid on land, or•den or put off or from any Wharf, Key, or a•other place on the land into any gabbard, lig•ter, ſhip Veſſel or other bottom whatſoever, be tranſported or ſhipped off before ſuch Ga•bard, Lighter, ſhip, Veſſel or other botto•have been firſt entred into the Cuſtom houſe ſuch Port or other place, where ſuch ve•ſhall happen to unlade or lade, or at any oth•time or times but only in the day light (th•is to ſay) from the firſt of March until the〈◊〉of September, betwixt the ſun-riſing•ſun-ſetting, and from the laſt day of Septe•ber until the firſt of March, between the ho•of ſeven in the morning and four in the aft•noon,15 nor at, in or upon any other place or pla­ces, than upon the open Key, Wharfs, Land­•ng places, ſlips of the ſeveral Cuſtomhouſes of the ports of this Realm, or ſuch other places as the Lord Lieutenant, Lord Deputy, or other chief Governour or Governours and privie-Council of this Realm for the time being, upon application made unto them by the com­miſſioners of Excize hereafter mentioned, ſhall therefore aſſign and appoint from time•o time, any former Law, Cuſtome or uſage to the contrary notwithſtanding; nor without the cognizance, knowledge, privity or conſent of ſuch Officer or Officers as ſhall be on board any ſuch ſhip or other Veſſel attending the un­lading thereof, upon pain of forfeiture not one­•y of all ſuch goods, wares and merchandizes ſo diſcharged or laden contrary to the true mea­ning hereof; but further alſo the value of the ſaid goods, wares and merchandizes to be le­vied by diſtreſs upon the goods and chattles of••e Claimers or proprietors of the ſame, as hereafter in this Act is directed and appointed.

That all Owners, Maſters, Purſers or other perſons taking charge of any ſhip,•eſſel or bottom, out of or into-which wares•r merchandizes imported from or ſhipped out•r beyond the Seas, ſhall be diſcharged or la­den,16 delivering, receiving or permitting any ſuffering either themſelves or any of their ſhips company for them, either by or without his or their conſent, to be delivered from or received on board into or out of any Gabbar•Lighter, Hoyboat or other veſſel whatſoever any goods, wares or merchandizes in any other place or places, or at any other hours o•times than is before limited and appointed or without the cognizance, knowledge, privi••or conſent of the Officer or Officers on boar•as aforeſaid, where any ſuch Officer ſhall b•every ſuch Owner, Maſter, Purſer, or othe•perſon, taking charge of any ſuch ſhip, gabba•or veſſel, ſhall forfeit and loſe for every ſuc•offence one hundred pound, to be levied by d•ſtreſs of the goods and chattles of ſuch o•­ner, Maſter, Purſer or other perſon, or in d•fault thereof to be committed unto priſon,••hereafter is directed, there to remain••twelve moneths without bail or main-priz•unleſs he ſhall before that time pay and ſati•fie the ſame.

And every Mariner, Seaman or other pe•ſon knowing, conſenting, aiding, aſſiſting••being preſent at the delivering or receiving any goods or commodities out of or into a••ſhip, gabbard, lighter, hoy-boat or other veſ•••3whatſoever, contrary to the true intent and meaning hereof as aforeſaid, who ſhall not within one moneth after the doing thereof diſcloſe the ſame unto the chief Commiſſion­ers, their Sub-commiſſioners, or Officers for the Excize hereafter in this Act mentioned, of the port or place where or within whoſe office or charge any ſuch offence ſhall be committed or done, ſhall for every ſuch concealment or not diſcloſing ſuch offence, as is aforeſ•id for­feit and loſe ten pounds of good and lawfull moneys to be levied by diſtreſs, or in default thereof the party offending to be ſent to the next houſe of Correction, and dealt with as hereafter is directed and appointed.

That no perſon or perſons having the charge of any Gabbard, Lighter, Boat, Wher­•y, Skiff or other veſſel whatſoever ▪ uſually bringing and carrying goods from on board a­ny ſhip or veſſel to the ſhore or from the ſhore, to any other ſhip or veſſel, riding or being in any road, harbour or port of this Realm ſhall•eceive any goods or commodities Excizeable•nto his or their Gabbard, Lighter, Boat,•herry, Skiff or other Veſsel to carry the ſame on board any other ſhip or Veſsel as a­foreſaid, at any other place or places, or at any other hours or times than is expreſſed and18 appointed in the foregoing Articles, nor ſhall receive or take into his or their Gabbard, Lighter, Boat, Wherry, Skiff or other veſſel, from on board any other ſhip or veſſel, riding or being in any road, harbour or port, not being in wrack or leak, any goods or com­modities whatſoever to carry the ſame on ſhore but at the ſame hours and places, nor before he or they ſhall firſt receive a note from the Officer for Excize where any ſuch Officer ſhall be attending on board ſuch ſhip or veſſel, out of which the ſaid goods ſhall be delivered, which Note the ſaid Officer is hereby required and injoyned to make and deliver accordingly ſpecifying the name of ſuch perſon that hath charge of the ſame Gabbard, Lighter, boat, Wherry, Skiff, or other veſſel, and the marks and numbers of every Cask, Hogſhead, Pack, Farthel, Truſs, bale, Seron, bag, Potace, ballot, Role, bundle, box, or outward form••bulk of any parcel or piece goods within th•ſame and alſo the Key, Wharf or place wher•the ſaid goods are to be landed, which ſhall••ſuch Key, Wharf or place, and no other, as i•or ſhall be allowed and appointed for landing and bringing goods on ſhore as aforeſaid,••ſhall afterward diſcharge and land, or attemp•or cauſe to be diſcharged and landed all or•ny the goods and commodities received from19•board as aforeſaid, at any other hours,•imes or ſeaſons, than at the hours and times aforeſaid, or at any other place or places than•t or upon the open Key, Wharf or other lan­ding places of the ſeveral and reſpective Cu­ſtome houſes of the ports of this Realm, or ſuch other place or places as is or ſhall be al­•owed and appointed for doing thereof, or without he or they firſt produce and deliver to the Waiter on ſhore the note received from the Waiter or Officer on board, where ſuch Offi­cer ſhall be as aforeſaid, upon pain not onely that every ſuch perſon or perſons having charge of ſuch Gabbard, Lighter, boat, Wherry, Skiff or other veſſel, doing contrary hereunto ▪ ſhall forfeit and loſe the ſum of Ten pounds to be levied by diſtreſs on his and their reſpective goods and chattles, or in default thereof ſuffer impriſonment, and be puniſhed as is hereafter directed and appointed, but alſo every Gabbard, Lighter, boat, Wherry,•kiff or other veſſel into or out of which ſuch Goods ſhall be received or landed, together with the Goods ſo received and landed, or at­tempted to be landed, together with their va­lue, ſhall be forfeited and confiſcated: And all Mariners and ſeamen or other perſons, that ſhall be found or diſcovered to have ſailed20 rowed, ſhored, towed and managed, or were helping and aſſiſting in the ſailing, ſhoring, towing, or managing of any ſuch Gabbard, Lighter, boat, Wherry, skiff or other veſſel ſo forfeited, ſhall pay and loſe every of them the ſum of five pounds to be levied by Di­ſtreſs, or elſe the party offending to be impri­ſoned and puniſhed as hereafter is directed, ſuch only of them excepted, as ſhall within thirty dayes next after any ſuch Offence com­mitted, make known or diſcover the ſame un­to ſome or more of the Commiſſioners of Ex­cize, their ſub-commiſſioners, Collectors or Officers of the Port or place where the ſame was done and acted.

That no Wharffinger, or keeper of any Crane or Warehouſe, no Porter, Carman, Waterman or other perſon, do take up or let down, or help to take up or let down, or other­wiſe permit, ſuffer, help, aid or aſſiſt the bring­ing on or ſhipping off any Wharf, Key or other place, any Goods or merchandizes whatſoever, but in the preſence of an Officer for the excize, & at ſeaſonable hours as aforeſaid, upon penal­ty to forfeit ten pounds for every ſuch offence.

That every Porter, Carman, or other per­ſon whatſoever, that ſhall at any unſeaſon­able hour, or from any unlawfull place, draw,7•arry or convey any goods or merchandizes•xcizeable in any Coach, Cart, Waggon,•umbrel, or other manner of Draught or•ſe by way of burden, and every Porter, Car­•an, or other perſon, that ſhall knowingly••any other time whatſoever, though ſea­••nable, load, drive, carry or convey any•oods and Merchandizes, which ſhall have••en landed, or laid on ſhore, before Entry••ſt made at any unſeaſonable hour, or at any•nlawfull place, ſhall for his or their ſo doing,•ot only loſe and pay five pounds to be levied•diſtreſs, or elſe puniſhed as hereafter is•rected; but the Coach, Cart or other•raught, with the Horſes or Cattle drawing〈◊〉them, or their value ſhall be forfeited and•••fiſcated.

And in caſe any Porter, Carman or other•••ſon carrying or conveying, as aforeſaid,•ll be met and diſcovered doing thereof,•t it ſhall and may be lawfull for any Offi­••r of the Exciſe, or other perſon to ſeize••d ſecure every ſuch Coach, Cart, Waggon,••mbrel, Draught, with the horſes and••ttle drawing, and the perſon driving in the•••e, that ſo they may be proceeded againſt•herein is directed and appointed.

That all Goods, Wares, Merchandizes22 and Commodities whatſoever, coming in going out either from or to any Part Place beyond the ſea, or to any Port or••ven of this Realm, that ſhall be unſhippe•landed or laid on ſhore, or elſe ſhipped〈◊〉from the ſame at any hours or times, or•ther Keys, Wharfs or places than as befo••in this Act mentioned, which are hereby i•tended and declared to be the only ſeaſona•••and lawfull times and places for ſhipping••landing Goods, or that ſhall be unſhipp••at any time before due Entry of the ſa••made with, or the Warrant or Licenſe〈◊〉and obtained from the Officer of Exciſe in t••Port where ſuch Goods ſhall be unſhipp••landed or ſhipped off, for doing thereof ſh••be loſt and forfeited, and the Merchant I•porter, or other perſon that ſhall land, or ſh••or cauſe the ſame or any part thereof to••landed or ſhipped, ſhall likewiſe forfeit m•••the juſt vaine of the Goods ſo landed or ſh••ped off, or otherwiſe be proceeded againſt hereafter is appointed.

That no Merchant or Merchants, or•other perſon or perſons whatſoever, entr•any Goods, Wares, or Merchandizes I•wards from beyond the ſeas, ſhall enter••or their Goods or Commodities in any oth••23than the name of the true and real Importer of the ſaid Goods and commodities, nor ſhall make uſe of the name of any known Mer­chant, or any other perſon or perſons what­ſoever, to colour his or their goods, whether•t be with or without the conſent of ſuch known Merchant, or other perſon or perſons, upon pain of forfeiture of ſuch goods or the•alue of the Goods found or diſcovered to be ſo entered or coloured contrary to the true meaning hereof, to be levied or proceeded a­gainſt, as hereafter in this Act is directed and•ppointed.

That every merchant or Importer that is not a ſhopkeeper, Retailer or Conſumptio­ner, after Entry of his or their Goods by•ill under his or their hand or the hand of ſuch for whom he or they will ingage to be anſwerable, preſently and before he or they•e permitted to have any Warrant to receive his or their Goods out of the ſhip, or from the water-ſide, ſhall make and enter into ſuf­ficient Obligation in the Law, in which he or they ſingly, if he or they be known Mer­chants and reputed reſponſible perſons, or otherwiſe with ſufficient ſecurity, ſhall be bound to our Soveraign Lord the King in ſuch ſum or ſums of Money as ſhall amount to the6 double value of his or their Goods, with Condition that he or they ſhall not and will n••deliver or cauſe to ſuffer any of the ſaid Good to be delivered unto any of the buyers thereof, or put or delivered into the cuſtody o•poſſeſſion of any ſhopkeeper or Retayle whatſoever, before ſuch time as the duty o•Excize ſet and impoſed by this preſent Act upon his or their ſaid Goods, be firſt duly payed and ſatisfied.

And in caſe any the perſons aforeſaid cannot or will not give bond in manner an•form aforeſaid, That every ſuch perſon ſha•then be liable to pay down the Excize of h••Goods, and if he ſhall not be able, or elſ•refuſe the doing thereof, that then the Commiſſioners of Excize, their Sub-Commiſſioners and Collectors reſpectively, in every Port of this Realm, or ſuch as they ſhall appoint, are hereby authorized and required t•take up ſuch perſons Goods, and after du•notice taken in the preſence of the Owner, o•ſuch as he ſhall appoint, of the Quantity an•Quality thereof; or if he refuſe, in the preſence of two good witneſſes, to houſe an•lay the ſame up in his Majeſties or other fitting Warehouſe or Warehouſes, there to be kept until ſufficient bond be given or Ex­cize11 fully paid, as aforeſaid. And the Owner or Proprietor aforeſaid, coming to clear his or their Goods, ſhall beſides his or their Ex­cize pay and ſatisfie ſuch moderate Rates by the Week or Month for Warehouſe Room of his or their Goods, as the Commiſſioners of Excize, or their ſub-commiſſioners, Col­lectors, or other chief Officer in the Ports reſpectively in their diſcretions ſhall think meet.

That every Merchant, or Importer of any Excizeable Commodities, after he hath En­tred his Goods and given bond as aforeſaid, ſhall afterward upon ſail of all or any part of the ſame, under his own hand, or the hand of his ſervant, for whom he ſhall be reſpon­ſible, certifie in writing the Quality, Quan­tity, Weight and Meaſure of his goods ſold, with the name of the buyer, who bringing and delivering of the ſame unto the Office of Excize under which he lives, ſhall then and there pay the Excize of the Goods ſo certified to be ſold, unto the Officer appointed to re­ceive the ſame, who ſhall thereupon give him a receipt for ſuch his Excize, and no Merchant Importer aforeſaid, before delivery of ſuch Certificate, and payment of the Excize as aforeſaid, ſhall deliver or cauſe to be delivered,26 nor any buyer or other perſon receive all or any ſuch Goods upon pain of forfeiture of double the value of the Goods ſo delivered and received, which Forfeiture the ſaid buyer and Receiver ſhall be only lyable unto, and ſub­ject to ſuch other proceedings for want of Diſtreſs, as is hereafter directed.

That a barter, Truck or Exchange of one Goods for another, ſhall to all Intents and Purpoſes be deemed and reputed a ſale, and Excize preſently payed for both Commodities, if they be both liable to pay Excize, or for ſuch of the Commodities as is liable there­unto, upon pain of forfeiting by the parties bartering, trucking or exchanging equally, as in caſe of not paying Excize for Goods upon ſale of them.

That every Shopkeeper, Retailer, or other perſon importing any Commodities or wares of his own Trade, or for his own private uſe or expenſe, ſhall not be permitted to unſhip, take up or land the ſame, before he ſhall firſt make true Entry both for the Quantity and Quality, nor be permitted to carry away all or every part of the ſame, before the Excize be fully paid and ſatisfied.

And if any ſhopkeeper or Retailer either ſhall take up, or carry away his Goods27 before due Entry, or Payment of Excize, or ſhall enter his Goods in any other per­ſons name than his own, or if any ſhall enter or take up any Goods for any ſhop-keeper, Retailer, or Conſumptioner, ſuch ſhop-keeper, or Retailer, or other perſon whatſoever, ſhall reſpectively forfeit double the Value of the ſaid Goods ſo taken up or carried away, to be levied by diſtreſs of the Goods and Chattels of ſuch Offendor re­ſpectively: And in default thereof every ſuch Offendor to be Impriſoned till due ſatis­faction be made for ſuch Forfeiture, as is hereafter appointed.

That if any Merchant, ſhop-keeper or other perſon having Goods to Enter, ſhall voluntarily declare upon his Oath, before the Commiſſioners of Excize, their Sub-Commiſſioners or other chief Officer in the reſpective Ports, who are hereby autho­rized and impowered to take and adminiſter ſuch Oath, that he knows not the true and juſt Quantity or Quality of ſuch his Goods, in all and every ſuch caſe, or upon any other emergencie requiring the ſame, it ſhall and may (any thing before in this preſent Act to the contrary notwith­ſtanding) be lawfull to the Commiſſioners10 of Excize, their Sub-commiſſioners, and Collectors reſpectively in the Ports, to grant Warrant and Licenſe for bringing the ſame to the Cuſtomhouſe Key or Wharf, where the ſame ſhall be taken up, and viewed in ſome convenient place, in the preſence of an Offi­cer appointed thereunto; and the owner and Proprietor ſhall thereupon make particular Entries thereof, both for quantity and quali­ty, upon pain of forfeiting the Goods and value of the Goods which ſhall be omitted to be entred, or elſe which ſhall be entred ſhort, or not according to their true denomina­tions and kindes.

That all and every Owner, Maſter and Commander of any ſhip or coaſting Veſſel tranſporting or carrying any Goods or Com­modities from one Port to another within this Realm ſhall not receive on board, diſcharge or deliver on ſhore, or into any other Gabbard or Lighter or Boat, to be carried on ſhore, any Goods or commodities Excizeable at any other than ſeaſonable hours and times, and from, at or upon no other Keys and pla­ces than is before declared, nor without Li­cenſe and leave firſt had for doing thereof from the Commiſſioners of Excize, their Sub-Commiſſioners, Collectors or Officers upon15•ain, that every Owner, Maſter and Com­mander of ſuch ſhip or Veſſel ſhall for every•me he ſhall ſo offend, pay and loſe the ſum•f twenty pounds, and every Mariner, Sea­man or other knowing thereof, or being aid­•ng, a betting or aſſiſting in doing thereof, the•um of five pounds, to be levied by diſtreſs, or•therwiſe proceeded againſt as hereafter is directed: that every Owner, Maſter or Com­mander taking charge of any coaſting Veſſels as aforeſaid, after he is entred or laden,•hall not go out of the Port before he do firſt•eceive a Let-paſs or Tranſire, from the Com­miſſioners of Excize, their ſub-commiſſion­•rs, Collectors or other Officer in the re­•pective Ports out of which he is going, ſpe­•ifying and expreſſing the Quality and Quan­•ity of the Goods and Commodities excize­able, and to what Port, which to Let-paſs or Tranſire the ſaid Commiſſioners and their Officers reſpectively are hereby charged and•equired to make and give accordingly. Nor•hall any ſuch Owner, Maſter or Command­•r arriving afterward at his or their intended,•r at any other Port of this Realm be per­mitted to receive any Warrant for landing•nd delivering of the Goods and Commodities•y him or them tranſported and carried at or30 upon the ſhore or Land before he or they do firſt deliver unto the Officer for Excize in the ſaid Port appointed to receive the ſame, the aforeſaid Let-paſs or Tranſire, and that then the aforeſaid Owner, Maſter, Commander or ſuch other perſon who was conſtantly on Board and ſailed along the whole Voyage of the ſaid ſhip or Veſſel, and no other ſhall make Oath before the Commiſſioners for excize, their Sub-Commiſſioners, Col­lectors, or other Officers who are hereby au­thorized and impowered to adminiſter ſuch Oath, that to his certain knowledg there was not nor had not been laden on board, or taken into the ſaid ſhip or Veſſel, any Goods or Commodities excizeable, ſince the grant­ing of the ſaid Let-paſs or Tranſire, nor that the ſaid ſhip or Veſſel had been beyond the ſeas, nor at any other place or Port ex­cept ſuch place and Port as he ſhall then and there declare: And in caſe ſuch ſhip or Veſſel be to deliver part of her Goods or la­ding at one Port, and the reſt at any other Port or Ports that the Officers for excize where ſuch part or parts of the ſaid Good•or lading ſhall happen to be delivered, ſhall certifie or endorſe on the backſide of the ſaid Let paſs or Tranſire, the quantity and quality31 of the Goods or lading mentioned in the ſaid Let-paſs, which have been landed and deli­vered in ſuch Port or Ports.

That all ſhop-keepers, Retailers and o­thers ſhipping Goods which had before payed excize for any the Ports of this Realm ſhall take and receive from the Officer of excize in the Port out of which he ſhall ſhip the ſame, certificate under the hand of ſuch Of­ficer certifying the contents, Quantity and Quality of the ſame, and that they are the Goods and Wares of a ſhopkeeper or Re­tailer, which Certificate ſhall be delivered to the Officer of excize in the Port where they arrive, who ſhall thereupon grant War­rant for their landing and taking up without further queſtion or trouble; but if ſuch Cer­tificate be concealed or omitted to be taken out or delivered as aforeſaid, that then ſuch Goods ſhall be reputed Merchants Goods, and ſhall be liable to entry, have bond given, or payment made of the excize of the ſame, in ſuch manner as if they had come directly thither from any Part or places beyond the•eas.

That all goods entered for the Cuſtom either inwards or outwards, ſhall be entered in the name of the true Owner and Pro­prietor14 of the ſame, and no other, upon pain that all Goods entred otherwiſe for evading or eluding the preſent Duties of Excize ſhall be ſeized, forfeited and condemned, as is here­after directed.

And in caſe any ſhop-keeper, Retailer or other, ſhall colourably or otherwiſe fraudu­lently ſhip out any Goods or Commodities of ſome known Merchants or other, and not liable to Excize until ſa•e of the ſame, al•and every ſuch ſhop-keeper or Retayler pre­tending property in ſuch Goods ſhall forfeit double the value of the ſame, to be levied by Diſtreſs, and further be proceeded againſt a•is hereafter directed and appointed; and like­wiſe be disfranchiſed and made uncapable for ever after to be a Member of any Burrough or Town Corporate within thi•Realm; and the Mayor and other Magiſtrates of the Burrough or Town Corporate•which he is a Member, are hereby require•and authorized upon proof made thereof,•proceed to the disfranchiſing of ſuch perſo•accordingly.

That foraſmuch as ſundry Commoditi••are periſhable and lyable to leakidge, wa•and decay, the Commiſſioners of Excize, the•ſub-commiſſioners, and Collectors of t••33Ports reſpectively, ſhall therefore and are hereby authorized to appoint ſworn Officers for the taſting of all decayed Wines, and viewing of all periſhable Commodities, and upon report made by them ſhall make and give ſuch allowance for the ſaid cauſe and reaſons, upon the landing and before the hou­ſing of ſuch Goods as they in their Iudge­ments ſhall think fit, not exceeding or al­lowing more than is given or afforded for the ſame cauſe in the like matter of Cuſtoms, and ſubſidy of Tonnage or poundage, accord­•ng to which they ſhall at all times regulate and govern themſelves accordingly.

That for taking away all diſputes or con­•roverſies that may ariſe touching the con­•ents of a Tun of Wines, It is hereby De­•lared, although two hundred Fifty two Gal­•ons is the juſt meaſure of one Tun, that•evertheleſs two buts, two Pipes, four Hog­•eads of what ſort ſoever, ſix Teirces, three•uncheons, or Tercions, and eight Quar­•er Casks, ſhall be reckoned and accompted a•un of Wine, and every Cask of Wine••ported, which if full, ſhall exceed a Quar­•er-Cask, ſhall be accompted for a Teirce,•nd every Cask that ſhall exceed a Teirce,••all be accompted for a Hogſhead, and every34 Cask that ſhall exceed an Hogſhead ſhall be accompted for a Puncheon, and every Cask that exceeds a Puncheon ſhall be accompted a But or Pipe, without any allowance of Vndergage whatſoever.

That all common Brewers of beer and Ale-makers, and Diſtillers of Aqua-vitae and Strong-waters to ſell again in their ſhops, who by this preſent Act are charged with Excize, and liable to payment thereof, upon the brewing or making of their beer and ale, Aqua-Vitae and ſtrong-waters, ſhall under their own hands, or the hands of ſuch for whom they ſhall be reſponſible weekly (that is to ſay) On the munday of every Week, make true entry at the Office of Excize under which they live, of the Qua­lity and Quantity of all beer and ale, A­qua-Vitae and ſtrong-waters by them brew­ed, made and diſtilled the Week forego­ing, and at the ſame time pay and clear the Excize, upon pain of forfeiting twenty pounds for the firſt, forty pounds for the ſe­cond, and ſixty pounds for the third week they or any of them, or any other for them as aforeſaid, ſhall neglect, refuſe or o­mit to make ſuch entry and payment as a­foreſaid, and further to forfeit double the35 value of the beer, ale, Aqua-Vitae and ſtrong-waters by them made and brewed in thoſe or any of thoſe Weeks, and before ſuch Entry and payment of Excize as afore­ſaid, the ſame to be levied by diſtreſs, and in default thereof, the party offending to be proceeded againſt as is hereafter mentioned and expreſſed.