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AN ACT For the Setling of the EXCIZE AND NEW IMPOST Upon HIS MAJESTY, His Heirs and Succeſſors, according to the Book of Rates therein inſerted.

DUBLIN, Printed by Benjamin Tooke, Printer to the Kings moſt Excellent Majeſty, and are to ſold by Samuel Dancer in Caſtle-ſtreet,

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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 ſeveralates 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 Manufa­tures, 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 othererſon or perſons who ſhall tap or ſell out Beer or Ale publickly or privately, to be paidy the ſaid Brewer or ſuch other perſon orerſons reſpectively, Two ſhillings and ſixence; and ſo proportionably for a greater••leſſer quantity.

For every Thirty two Gallons of ſixhillings 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 in­o any the Ports or places of this Realm, fromnd after the ſaid five and twentieth day of December, One thouſand ſix hundred ſixtyne, of the value of every Twenty ſhillingsf the ſame Goods and commodities, accord­ng to the ſeveral and particular Rates and Values of the ſame, as they are particularlynd reſpectively rated and valued in the ſaidook of Rates hereafter mentioned and re­••red unto, to be paid, and ſo after that rater a greater or leſſer quantity, ſix pence.

For all ſorts of Wine, Tobacco, Silks,alts, and other Goods, Wares, commo­ities and merchandizes, of what nature orinde ſoever, ſpecified and rated in the ſaidook of Rates hereafter mentioned and refer­ed unto, already imported and remainingn the hands of the Merchant importer, whos not a ſhop-keeper, Retailer, or Conſump­••oner thereof, or elſe to be imported androught into any the Ports or places of thisealm, 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 effctual 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 o­her chief Officer reſident at the Office of Ex­cize, under which he or they live or inhabit, arue and perfect accompt, whether they haveny imported or forreign goods and commo­ities 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 orccompts or no, and if ſo, to mention andxpreſs the true ſpecies, ſortment, kind, qualitynd quantity of all and every the ſame, andhall likewiſe make oath before the ſaid Com­miſſioners, Sub-commiſſioners, or otherhief Officer as aforeſaid, who, or any one ofhem, are hereby authorized & required to admi­iſter the ſame, that the Accompt then by himr them given in, is a true juſt and perfect ac­ompt, as it is by him or them delivered in; &hat they not colourably or otherwiſe, under a­y pretence whatſoever, out of favour affection,r reſpect to themſelves, or any other or o­hers concealed, omitted, or left out any goodsr 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, deliveringgiving 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, who13orthwith, upon the agreeing of their reſt, oremainder as aforeſaid, ſhall make and enternto a ſufficient obligation in the Law, inuch form and manner as hereafter is direct­d and appointed, to be done by known Mer­hants entering and landing their goods, noto deliver all or any of the ſame, before the du­es of Excize ſhall be duely and truly anſwer­d, according to the purport and meaning ofhis preſent Act: And in caſe any Merchant,porter, or other, liable to give in an accompts aforeſaid, ſhall neglect, omit or refuſe toake and deliver in ſuch accompt at the timeforeſaid, or elſe making and delivering in ſuchccompt, and at ſuch time as aforeſaid, ſhallot upon demand thereof by ſuch Officer orfficers as ſhall be appointed as aforeſaid,rmit and ſuffer him or them to enter intos or their ſeveral Vaults, ſtore-houſes,arehouſes, Storecellars, or other placesſearch, ſee and take Accompt of the quantitynd quality of all and every the goods andmmodities Excizeable that ſhall be or re­ain 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 hor their default therein, loſe and forfeit〈◊〉ſum of two hundred pounds, to be levieddiſtreſs, or elſe for want thereof the party offending to be committed to priſon as heafter is appointed.

That no goods, wares, commoditiesmerchandizes whatſoever excizeable, from aafter the ſaid five and twentieth day of Dcember, One thouſand ſix hundred ſixty o••be taken up or diſcharged out of any GabbaLighter, Ship, Veſſel or Bottom whatſoevecoming from any part beyond the Sea, beinot in leak or wrack; to be laid on land, orden or put off or from any Wharf, Key, or aother place on the land into any gabbard, ligter, ſhip Veſſel or other bottom whatſoever, be tranſported or ſhipped off before ſuch Gabard, Lighter, ſhip, Veſſel or other bottohave been firſt entred into the Cuſtom houſe ſuch Port or other place, where ſuch veſhall happen to unlade or lade, or at any othtime or times but only in the day light (this to ſay) from the firſt of March until the〈◊〉of September, betwixt the ſun-riſingſun-ſetting, and from the laſt day of Septeber until the firſt of March, between the hoof ſeven in the morning and four in the aftnoon,15 nor at, in or upon any other place or pla­ces, than upon the open Key, Wharfs, Land­ng 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 timeo 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 one­y 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 waresr merchandizes imported from or ſhipped outr 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 GabbarLighter, Hoyboat or other veſſel whatſoever any goods, wares or merchandizes in any other place or places, or at any other hours otimes than is before limited and appointed or without the cognizance, knowledge, privi••or conſent of the Officer or Officers on boaras aforeſaid, where any ſuch Officer ſhall bevery ſuch Owner, Maſter, Purſer, or otheperſon, taking charge of any ſuch ſhip, gabbaor veſſel, ſhall forfeit and loſe for every ſucoffence one hundred pound, to be levied by dſtreſs of the goods and chattles of ſuch o­ner, Maſter, Purſer or other perſon, or in dfault thereof to be committed unto priſon,••hereafter is directed, there to remain••twelve moneths without bail or main-prizunleſs he ſhall before that time pay and ſatifie the ſame.

And every Mariner, Seaman or other peſon 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 aforeſid 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, Wher­y, 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 ſhalleceive any goods or commodities Excizeablento 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 thſame and alſo the Key, Wharf or place wherthe ſaid goods are to be landed, which ſhall••ſuch Key, Wharf or place, and no other, as ior ſhall be allowed and appointed for landing and bringing goods on ſhore as aforeſaid,••ſhall afterward diſcharge and land, or attempor cauſe to be diſcharged and landed all orny the goods and commodities received from19board as aforeſaid, at any other hours,imes or ſeaſons, than at the hours and times aforeſaid, or at any other place or places thant 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 al­owed 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,7arry or convey any goods or merchandizesxcizeable in any Coach, Cart, Waggon,umbrel, or other manner of Draught orſe by way of burden, and every Porter, Car­an, or other perſon, that ſhall knowingly••any other time whatſoever, though ſea­••nable, load, drive, carry or convey anyoods and Merchandizes, which ſhall have••en landed, or laid on ſhore, before Entry••ſt made at any unſeaſonable hour, or at anynlawfull place, ſhall for his or their ſo doing,ot only loſe and pay five pounds to be levieddiſtreſs, or elſe puniſhed as hereafter isrected; but the Coach, Cart or otherraught, 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 againſtherein 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 unſhippelanded or laid on ſhore, or elſe ſhipped〈◊〉from the ſame at any hours or times, orther Keys, Wharfs or places than as befo••in this Act mentioned, which are hereby itended 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 Iporter, 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, orother perſon or perſons whatſoever, entrany Goods, Wares, or Merchandizes Iwards 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, whethert be with or without the conſent of ſuch known Merchant, or other perſon or perſons, upon pain of forfeiture of ſuch goods or thealue 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 andppointed.

That every merchant or Importer that is not a ſhopkeeper, Retailer or Conſumptio­ner, after Entry of his or their Goods byill 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 theye 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 opoſſeſſion of any ſhopkeeper or Retayle whatſoever, before ſuch time as the duty oExcize 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 anform aforeſaid, That every ſuch perſon ſhathen be liable to pay down the Excize of h••Goods, and if he ſhall not be able, or elſrefuſe 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 ttake up ſuch perſons Goods, and after dunotice taken in the preſence of the Owner, oſuch as he ſhall appoint, of the Quantity anQuality thereof; or if he refuſe, in the preſence of two good witneſſes, to houſe anlay 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 upon15ain, that every Owner, Maſter and Com­mander of ſuch ſhip or Veſſel ſhall for everyme he ſhall ſo offend, pay and loſe the ſumf twenty pounds, and every Mariner, Sea­man or other knowing thereof, or being aid­ng, a betting or aſſiſting in doing thereof, theum of five pounds, to be levied by diſtreſs, ortherwiſe 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 firſteceive a Let-paſs or Tranſire, from the Com­miſſioners of Excize, their ſub-commiſſion­rs, Collectors or other Officer in the re­pective Ports out of which he is going, ſpe­ifying and expreſſing the Quality and Quan­ity 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 andequired to make and give accordingly. Norhall any ſuch Owner, Maſter or Command­r arriving afterward at his or their intended,r at any other Port of this Realm be per­mitted to receive any Warrant for landingnd delivering of the Goods and Commoditiesy 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 Goodor 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 theeas.

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 ſae of the ſame, aland 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 ais 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 thiRealm; and the Mayor and other Magiſtrates of the Burrough or Town Corporatewhich he is a Member, are hereby requireand authorized upon proof made thereof,proceed to the disfranchiſing of ſuch perſoaccordingly.

That foraſmuch as ſundry Commoditi••are periſhable and lyable to leakidge, waand decay, the Commiſſioners of Excize, theſub-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, accord­ng to which they ſhall at all times regulate and govern themſelves accordingly.

That for taking away all diſputes or con­roverſies that may ariſe touching the con­ents of a Tun of Wines, It is hereby De­lared, although two hundred Fifty two Gal­ons is the juſt meaſure of one Tun, thatevertheleſs two buts, two Pipes, four Hog­eads of what ſort ſoever, ſix Teirces, threeuncheons, or Tercions, and eight Quar­er Casks, ſhall be reckoned and accompted aun of Wine, and every Cask of Wine••ported, which if full, ſhall exceed a Quar­er-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.

And in caſe any common brewer of beer, and ale-maker, or Diſtiller of Aqua-Vitae or ſtrong-waters ſhall for more than three ſeveral Weeks neglect or refuſe to enter and pay weekly his Excize as aforeſaid, every ſuch brewer, maker or diſtiller of Aqua-Vi­tae or ſtrong-waters, I ſhall for ever after be diſabled and made uncapable of exercizing the Trade of a common brewer, maker or diſtiller of Aqua-Vitae or ſtrong-waters, unleſs and untill he ſhall pay one hundred pounds, and give bonds unto our Sovereign Lord the King, with ſufficient Sureties for his due and conſtant entring and paying weekly in the future, as aforeſaid.

That all common brewers in paying and clearing their Excize, ſhall from time to time, and at all times, be allowed ſixty four Gal­lons in every ſeven hundred and four Gal­lons,36 of beer; and Thirty two Gallons in every ſix hundred ſeventy Two Gallons of Ale, and ſo proportionably for a greater or leſſer Quantity by them brewed free of Du­ties to be deducted and defaulked from their payments to be for and in reſpect of Filling, Waſte, Leakage, Returns, or at any other Accidents or Conſiderations whatſoever.

That no Vintners, Inkeepers, Victua­lers, Alehouſe-keepers, or other perſons whatſoever, that uſe common ſelling of beer, Ale, Aqua-Vitae, or ſtrong-waters, ſhall be permitted to brew, make or diſtil his or their own beer, Ale, Aqua-Vitae or ſtrong-wa­ters, unleſs ſuch Vintners, Inkeepers, Vi­ctualers, Alehouſe-keepers and other Per­ſons whatſoever, brewing making and vend­ing by Retail in their houſes as aforeſaid, do forthwith enter into bond to our Sovereign Lord the King, with ſufficient ſureties in ſuch ſum or ſums of mony as the Commiſ­ſioners or ſub-Commiſſioners of Excize ſhall judge reaſonable for the true entering and paying weekly at the Office of Excize, under which he or they live, of the Excize of all their beer, Ale, Aqua-Vitae or ſtrong-waters, in caſe he or they live not above three miles37 from the ſaid Office, or elſe every Fourteen days, in caſe they live further off from the ſame, upon pain that every Vintner, Ale­houſe-keeper or other perſon brewing, making or diſtilling his or their beer, Ale, Aqua-Vitae or ſtrongwaters, without bond given as aforeſaid, ſhall upon due proof thereof made before the Commiſſioners of Excize, or their ſub-Commiſſioners reſpectively forfeit for every ſuch Offence the ſum of Twenty ſhillings, and if the ſaid perſon ſhall offend the ſecond time, then to forfeit the ſum of Forty ſhillings to be levied by diſtreſs or otherwiſe, as hereafter by this Act is appoint­ed; and if the ſaid perſon ſhall notwith­ſtanding commit the like Offence the third time, then ſuch perſon or perſons ſo offend­ing, ſhall not only forfeit three pounds, to be levied as aforeſaid, but ſhall and may be committed to ſome common Gaol by the ſaid Commiſſioners or ſub-Commiſſioners till he or they do enter into bond with a good ſurety to his Majeſties uſe: in the penal ſum of Twenty pounds Sterling, that he ſhall not and will not brew, make, diſtil and vend by retail or otherwiſe, beer, Ale, Aqua-Vitae or ſtrongwaters any more, or at any time afterwards.

38That for the better accompting with thcommon brewer, Vintner, Inkeeper, Vi­ctualer, Alehouſe-keeper and others brewing, making and retayling beer, Ale, Aqua-Vi­tae or ſtrong Waters, it ſhall and may be lawfull for the Commiſſioners of Excize or their Sub-commiſſioners reſpectively under their Hands and Seals to conſtitute and ap­point ſuch and ſo many ſworn Gager or Ga­gers, ſearcher or ſearchers as they ſhalfind needfull to enter by night or by day into all or any of their houſes, brew-houſes ſtill-houſes, Out-houſes, ſtore-houſes〈◊〉other places whatſoever, of or belonging〈◊〉ancommon brewer, Vintner, Inkeeper Victualer, Alehouſe-keeper or other brewer Maker or diſtiller of beer, Ale, Aqua-Vitae or ſtrong-Waters, and to gage the Copers, Fats, Keeves and other Veſſels of any brewer, and take accompt of the bael of drink brewed, and quantity of Aqua-Vitae or ſtrong-Waters diſtilled or made from time to time, and to make his or their return or Report ſigned under his or thehands to the ſaid Commiſſioners, their Sub-Commiſſioners or Deputies of ſuch Beer Ale, Aqua-Vitae or Strong-Waters, as btheir gage or ſearch they ſhall find to ha39been made, brewed or diſtilled, and the Re­urns or Report of ſuch Gager or ſearcherhall be a charge upon the ſaid commonrewer, Vintner, Inkeeper, Victualer, Alehouſe-keeper or other brewer and diſtil­er who ſhall pay Excize accordingly, in caſee Return or Report of ſuch Gager or ſear­••er do exceed what the ſaid common andther brewers and diſtillers ſhall upon theirntries charge themſelves with, and nottherwiſe.

That if any common brewer, diſtiller oraker of Aqua-Vitae or ſtrong-waters, or〈◊〉any Vintner, Inkeeper, Victualer, Ale­ouſe-keeper or other perſon brewing and••lling beer, Ale, Aqua-Vitae or ſtrong-Waters ſhall refuſe or deny any Gager or••archer as aforeſaid, to enter into his orheir Houſes, brew-houſes, ſtilling-houſes, Out-houſes, ſtores or other places whatſo­ver of or belonging unto them, or any ofhem, and to gage or take Accompt of his〈◊〉their brewing Veſſels, Coppers, Fats,eeves or other Veſſels, and of his or theireer, Ale, Aqua-Vitae or ſtrong-Waters,rewed, made or diſtilled, or elſe admitting〈◊〉or them ſo to do, ſhall hide or concealny part or parcel of his or their beer, Ale,40 Aqua-Vitae or ſtrongwaters from the gagview or ſight of the Gager or Gagers, ſeacher or ſearchers, or elſe make uſe of anprivate Tun, Copper, Fat, Keeve, ſtilAlimbicks or other Veſſel for the making brewing or diſtilling of his or their beeAle, Aqua-Vitae or ſtrongwaters, withouacquainting or giving notice thereof untſuch Gager or Gagers, ſearcher or ſearchers every ſuch common brewer or diſtiller anmaker of Aqua-Vitae or ſtrongwaters ſhall for every Copper, Fat, Keeve, ſtill Alimbeck or other Veſſel ſo made uſe••without acquainting or giving notice as aforeſaid, forfeit the ſum of Twenty poundand every Vintner, Inkeeper, Victualer or Alehouſe-keeper Five pounds, and ſdenying entrance and liberty of Gaging••concealing any beer, Ale, Aqua-Vitae oſtrongwaters as aforeſaid, ſhall be preſenti••forbidden by ſuch Gager or ſearcher, tcarry or deliver any beer, or Ale, or retaiany more beer, Ale, Aqua-Vitae or ſtrong-waters, which if he ſhall nevertheleſdo, He or they reſpectively ſhall beſidethe forfeiture of double the value of all ſuch beer and Ale, Aqua-Vitae and ſtrongwaters forfeit more to be paid by every ſuch commo41brewer Fifty pounds, and by every Vintner, Inkeeper, Alehouſekeeper, Diſtiller or other, the ſum of Five pounds, to be levied by diſtreſs or otherwiſe, the party offending to be proceeded againſt as hereafter is appoint­ed.

Provided alwayes, That if any Vint­ner, Inkeeper, Victualer, Alehouſe-keeper, or Maker, or diſtiller of Aqua-Vitae or ſtrong waters, uſing common ſelling and retail­ing of beer, ale, Aqua-Vitae or ſtrong Waters, ſhall think fit to compound for the Excize of all beer, ale, Aqua-Vitae or ſtrong Waters which he or they ſhall brew, make, diſtil, draw, retail or bend in his or their houſes, that they the ſaid Commiſ­ſioners of Excize, or Sub-Commiſſioners re­ſpectively, are hereby authorized and impow­red to agree and compound with ſuch Vint­ner, Inkeeper, Victualer, Alehouſe-keeper, or others, as aforeſaid accordingly, for any time not exceeding Twelve Months, and at ſuch Rates to be paid monthly, as they the ſaid Commiſſioners or ſub-Commiſſioners reſpectively ſhall judge meet and reaſonable, in which regard is to be had to the number of Gallons of beer, ale, Aqua-Vitae or ſtrong Waters, likely to be made, drawn or ſold42 by every ſuch Vintner, Inkeeper, Victualer, Alehouſe-keeper or other, as aforeſaid, in or at their Houſes reſpectively and not elſe­where, and which are not to be computed and compounded for at leſs than ſuch Vint­ner, Inkeeper, Victualer, Alehouſe-keeper or other perſons, his or their Excize for beer, Ale, Aqua-Vitae or ſtrong-waters re­ſpectively amounted unto at any time for Twelve months before going; and upon Compoſition and Agreement made, ſuch Vintner, Inkeeper, Victualer, Alehouſe-keeper, or other perſon as aforeſaid, ſhall with able ſureties enter into ſufficient Ob­ligation to our Sovereign Lord the King, as ſhall be appointed and concluded on for his or their performing, and paying accord­ing to ſuch Compoſition and Agreement as ſhall be made betwixt them, and thereupon ſuch Vintner, Inkeeper, Victualer, Ale­houſe-keeper or others ſo compounding ſhall be diſcharged and acquitted from making Entries weekly, or every fourteen dayes, or having any Gage or ſearch made of what beer, ale, Aqua-Vitae or ſtrong-waters, ſhall be by them made or brewed during the time and term of their Compoſitions, and of and from all Penalties and Forfeitures for43 or concerning all or any of the ſame, any thing before in this preſent Act to the con­trary notwithſtanding.

That all perſons ſelling and retailing beer, ale, Aqua-Vitae or ſtrong-waters only in places where the General Aſſizes or Quarter-ſeſſions ſhall be kept, during the time of the Aſſizes or ſeſſions or at any Fair or Fairs, during the time of Fair or Fairs ſhall upon the place pay the Excize of ſuch beer, ale, Aqua-Vitae or ſtrong-waters, ex­cept the ſame were brewed by any Common brewer before they draw or tap the ſame, unto ſuch ſub-Commiſſioners or other Of­ficer for Excize, as ſhall be appointed, then and there to receive and demand the ſame. And if any perſon ſhall neglect or refuſe do­ing thereof, ſuch ſub-Commiſſioners or other Officers ſhall and may ſeize and detain in his or their Cuſtody ſuch beer, ale, Aqua-Vitae or ſtrong-waters, untill ſuch perſon pay and clear the Excize of the ſame.

That no Vintner, Inkeeper, Victualer, Alehouſe-keeper or other perſons as afore­ſaid, having compounded or given bond for Entry or Payment of his or their Excize ſhall vend or diſpoſe of any their beer or44 Ale to any other Houſe-keeper, Victualer or other perſon by the barrel, half barrel, Kilderkin, Ferkin or Gallon, for his or their private expence or conſumption, or otherwiſe, to be by them retailed, upon pain that every ſuch houſe-keeper, victualer, or other perſon, buying or receiving ſuch beer or Ale from ſuch Vintner, Inkeeper, Alehouſe-keeper or other perſon, ſhall pay double the Excize for all ſuch beer or Ale ſo by him or them bought and received, and in default of ſuch payment both Vintner, Inkeeper, Victualer, Alehouſe-keeper and other perſons ſelling, as alſo every Houſekeeper, or other perſon buying and receiving ſuch beer or ale, ſhall be equally liable to the Forfeiture of Forty ſhillings a piece, to be levied by diſtreſs, as hereafter is mentioned.

That all Vintners, Inkeepers, Victua­lers, Alehouſe-keepers, or other perſons ſel­ling beer or ale by retail, ſhall either wholly brew and make their own beer and ale, or take the ſame from ſome common brewer. And that every Vintner, Inkeeper, Victualer, Alehouſe-keeper or other as aforeſaid, doing otherwiſe by brewing part of his or their beer and ale, and taking other part from a common brewes, ſhall be liable and pay excize45 nevertheleſs, as if he or they had themſelves brewed all and every part thereof, upon pain of forfeiting all ſuch beer or ale which he or they ſhall take from ſuch common brewer, or elſe the value thereof to be leviad by diſtreſs,s hereafter is directed.

Provided always, and be it Enacted, that no Diſtreſs made or taken by vertue of this preſent Act, of the goods and Chattels of any Vintner, Inkeeper, Victualer, alehouſe -eeper or other, brewing, making and ſel­ing by retail any beer, ale, Aqua-vitae or ſtrongwaters, ſhall be ſold or diſpoſed of untill fourteen dayes after any ſuch Goods or Chattels ſhall be diſtrained, and within〈◊〉at time any ſuch Vintner, Inkeeper, Victu­ler, alehouſe-keeper or other perſon as afore­aid, finding him or themſelves grieved, ſhall or may make his or their complaint unto one or more of the next Iuſtices of the Peace, who upon ſuch complaint to him or them made by ſuch party or parties, are hereby authorized and required to hear and examine the ſame upon Oath, which Oath any one or more of the ſaid Iuſtices are hereby authorized to adminiſter and finallyo determine the matter of complaint, and tomitigate any fine, penalty, forfeiture inflicted46 or impoſed upon any ſuch perſon by this preſent Act, ſo as by ſuch Mitigation the ſame may not be made leſs than double the value of the Duties of the Excize which ſhould or ought to have been paid, beſides the reaſo­nable coſts and charges of the Officer or Officers diſtraining, to be allowed by the ſaid Iuſtice or Iuſtices, nor the party complaining receive Incouragement to continue the practiſe of any Fraud, Deceipt, Obſtinacy or Diſobedience in breach of any clauſe oArticle of this preſent Act.

Provided nevertheleſs, That if any per­ſon diſtrained, and complaining as aforeſaid ſhall not proſecute his or their complain unto an hearing and ſentence before the ſaiIuſtice or Iuſtices within the aforeſaid timof Fourteen days that then the ſaid Commiſſioners or their ſub-Commiſſioners reſpectively, ſhall and may proceed to the ſale and dipoſal of the Goods and Chattels diſtrainein ſuch manner as theyr any of them malawfully do, and in all other caſes of diſtreſand as hereafter in this Act is mentioned anexpreſſed.

And for the more regular and orderly putting in execution of this preſent Act, be〈◊〉Enacted and Ordained by Authority aforeſaid,47 That there be an Office conſtituted and erected in the City of Dublin, to be called and known by the name of The Office of Excize, or New Impoſt and to be managed and governed by Commiſſioners, not exceed­ing Five in Number, and alſo a Surveyor; all to be appointed by the Lord Lieutenant, Lord Deputy, or other Chief Governour or Governours of Ireland for the time being, and to be commiſſioned under the Great ſeal of this your Majeſties Realm, to have and to hold to them reſpectively during their good behaviour reſpectively, which ſaid Commiſ­ſioners, or any three or more of them, ſhall have power, and are hereby authorized from time to time with the approbation of the Lord Lieutenant, Lord Deputy, or other Chief Governour or Governours of Ireland for the time being, to chuſe and appoint ſuch fitting Clerks, Searchers, Wayters, Meſ­ſengers, and all other Officers, for the City, Suburbs and Liberties, of Dublin, and the Port of Dublin, and the ſeveral Creeks and Members thereof, as they may neceſſarily have occaſion to imploy for the advantage of your Majeſties ſervice, and the ſame again from time to time with the approbation aforeſaid, to diſplace and place48 others in their Rooms, and to allow them and every of them ſuch ſeveral yearly Wa­ges to be paid Quarterly out of the Receipts of the ſaid Office and other accidental Re­wards for their pains and ſervice, as the ſaid Commiſſioners, or the major part of them ſhall think fit and reaſonable, and as ſhall be allowed and approved of by the Lord De­puty, or other chief Governour or Gover­nours of Ireland for the time being as afore­ſaid, and for all the other Cities, Counties and Ports of this Kingdom, and the ſeveral Creeks and Members thereof, excepting the City, Suburbs and Liberties of Dublin, and the Port of Dublin, and the Creeks and Members thereof.

That the Lord Treaſurer of Ireland for the time being ſhall have power, and is hereby authorized from time to time to chuſe and appoint ſuch fitting Clerks, Sear­chers, Wayters and Meſſengers, as they may neceſſarily have occaſion to imploy for the advantage of your Majeſties ſervice; and the ſame again from time to time to diſplace, and place others in their Rooms, and to al­low them and every of them ſuch ſeveral yearly Wages to be paid Quarterly, out of the Receipts of the ſaid Office, and other49 and other accidental Rewards for their pains and ſervice, as the ſaid Lord Treaſurer ſhall think fit and reaſonable, and as ſhall be allowed and approved of by the Lord Deputy, or other chief Governour or Gover­nours of Ireland for the time being, as afore­ſaid.

That the Commiſſioners of the Excize for the time being, are hereby appointed to be Governours and chief Commiſſioners of and for the ſaid Office: Which ſaid Commiſſio­ners, and all others from time to time, as ſhall be imployed under them, ſhall before they enter upon their reſpective Imploy­ments, take the Oath of Supremacy pre­ſcribed by the Statute made in Ireland, in the ſecond year of the Reign of the late Queen Elizabeth, and the Oath of Allegi­ance preſcribed by Statute in England, made in the time of the late King James: and likewiſe the following Oath, mutatis mu­tandis, for their true and faithful performance of their reſpective Truſts: viz.

YOU ſhall ſwear to be true and faithfull in the place of Commiſſioner, Sub-Com­miſſioner, Collector, &c. for the Excize, du­ring the time you ſhall be a Commiſſioner,50 Sub-Commiſſioner, Collector: You ſhall according to the beſt of your Knowledge, power and skill execute the ſame diligently, faithfully and impartially: You ſhall make and deliver a true Accompt of all your Re­ceipts from time to time, and further do all things without having any private reſpects to your ſelf in prejudice of His Majeſties Revenue.

So help you God, &c.

Which Oath the Lord Chief Baron of His Majeſties Exchequer is hereby authori­zed to adminiſter unto the ſaid Commiſſio­ners, and the ſaid Commiſſioners or the major part of them, unto all other imploy­ed under them.

That all Pariſhes, Parts and Places of the City and County of the City of Dublin, and County of Dublin, and all and every the Baronies, Parts, and Places of the ſame, ſhall be ſubject to the Rule and Government of the ſaid Office.

That the like Office and Offices, and ſo many of them, and in them ſuch or ſo many ſubordinate Commiſſioners, Sub-Commiſ­ſioners or Collectors, or ſubordinate Com­miſſioners, Sub-Commiſſioners or Collectors51 from time to time ſhall be nominated and ap­pointed in all or any of the Counties of this Realm, and in all other Cities, Towns, Ports and places thereof, as the ſaid Com­miſſioners, or the major part of them ſhall from time to time think fitting, to be ap­proved of by the Lord Lieutenant, Lord De­puty, or other Chief Governour, or Gover­nours, and Privy Council of Ireland for the time being.

Which ſaid ſubordinate Commiſſioners, ſub-Commiſſioners or Collectors, ſhall take the like Oath as aforeſaid reſpectively before the Lord Chief Baron of his Majeſties Ex­chequer, or before the ſaid chief Commiſſi­oners or any two of them, or before any of His Majeſties Iuſtices of the Peace, which Oath the ſaid Lord chief Baron, Iuſtices and Commiſſioners are hereby authorized to adminiſter the ſame accordingly, and every the ſaid ſubordinate Commiſſioners, ſub-Commiſſioners or Collectors, ſo to be ap­pointed as aforeſaid, ſhall enter into Recog­nizance with good ſecurity to His Maje­ſties uſe, in ſuch ſum or ſums of Money as ſhall be thought fit and reaſonable before the Lord chief Baron of His Majeſties Ex­chequer, with condition for the due exe­cution52 of his or their places, and paying monthly all monies by him or them received for Excize, their own and Officers Salaries, and other contingent charges firſt deducted, and accounting quarterly into his Majeſties Exchequer at Dublin.

And the ſaid Commiſſioners, ſubordinate Commiſſioners, ſub-Commiſſioners or Col­lectors ſhall have for their ſeveral pains in and about the ſaid buſineſs, ſuch reaſona­ble ſums of monies allowed them by way of Poundage or otherwiſe, as the Lord Lieu­tenant, Lord Deputy, or other chief Gover­nour or Governours, and Privy Council of Ireland ſhall think ſit

That the ſaid Office or Officers in all pla­ces where they ſhall be appoined, ſhall be kept open all days except the Lords day, or Holy days, in all places from nine of the clock to twelve in the forenoon and from two of the clock till five in the afternoon of each day, for the taking and enregiſtring the En­tries of all Merchants Retaylers, Brewers and others, and for the receiving all monies which ſhall be due and payable by all or any of them, and for other things neceſſary to be done, touching the buſineſs of Excize, and affairs relating thereunto.

53That the ſeveral ſurveyors, ſearchers, Wayters and all other Officers which ſhall from time to time be deputed or appointed thereunto by the ſaid chief Commiſſioners un­der the hands and ſeals of them, or the major part of them, in the ſeveral Ports, Creeks, Havens, and other Members of the ſame within this Realm ſhall have full power and authority to go on board and en­ter into any ſhip or other Veſſel whatſoe­ver, as well by night as by day arriving and coming into any the ſeveral Ports, Havens, Creeks or other places, and not only to continue there on board until ſuch ſhip or other Veſſel ſhall be fully unladen and diſ­charged, but alſo by night as by day to enter as well into all other ſhips, Gabbards, Hoys, Barks, bottoms, or other boats or Veſſels whatſoever as in the day time to go and enter into all Houſes, Cellars, Vaults, ſhops, ware-houſes, ſtore-houſes, ſtore-cellars, or other places belonging to any perſon whatſoever, where they ſhall have juſt cauſe of ſuſpicion, to ſee, ſurvey, and make ſearch for any Goods or com­modities excizeable, either put on board any ſhip or Veſſel, or taken out or car­ried away, or intended to be carried away54 without due entry firſt had and made of thſame, or payment of ſuch Excize as ſhall〈◊〉due and payable thereupon, and the ſaiGoods as alſo all other Goods excizeable and Merchandize whatſoever, which they or any of them ſhall meet, find or diſcover to be carrying or conveying either by Land oby water, at unlawfull hours or times, obefore due Entry or payment had or made for the ſaid Goods or Merchandizes, or which ſhall be landed or attempted to be landed and laid on ſhore at any unlawfull place or places for landing Goods, as in and by this preſent Act is before declared or without licenſe or ſufferance granted by the ſaid Commiſſioners, or their ſub-Com­miſſioners or Collectors reſpectively, for the landing or ſhipping the ſaid Goods or Mer­chandize, to ſeize attach, carry away and put into ſafe cuſtody by bringing or cau­ſing them to be brought to the Office for Excize, next adjoyning to the place when ſuch Goods ſhall be ſo ſeized, there to be de­••ined and kept.

And in caſe the ſaid Goods and Mer­chandizes ſo ſeized, ſhall not be claimed by the true and lawfull Owner or Proprietor thereof, or by one deputed under his or their55ands, within one and twenty dayes aftereizure, the ſaid Goods ſhall be abſolutelyorfeited and confiſcated, and ſhall and maye ſold at the next general day of ſale to beppointed by the Commiſſioners of Excize,r their ſub-Commiſſioners reſpectively, afterhat time, and the proceed to be divided asereafter in this preſent Act is directed andppointed.

And in caſe ſuch Goods or commodities ſoeized, ſhall be claimed within time afore­aid, and if the Owner or claimer as afore­aid ſhall not make it appear unto the ſaid commiſſioners of Excize, their ſub-Com­miſſioners or Collectors reſpectively, or un­o the major part of them, or either of them,hat the ſaid Goods and Merchandizes ſoeized, were or have been duly entered ornladen, and landed at a lawfull time and place as aforeſaid, or that licence or ſufferancead been obtained and granted for doinghereof, that then the ſaid Goods and Mer­chandize ſhall likewiſe be forfeited and con­fiſcated, and ſold and diſpoſed of as hereaf­ter in this preſent Act is directed and appoint­ed.

And if it ſhall ſo happen, that any Maſter, Owner or commander of any ſhip or Veſ­ſel56 or any other perſon whatſoever, ſhalrefuſe to permit or will not ſuffer anthe aforeſaid Officers to enter or come intor remain on board his or their ſhip, Gabbard, Hoye, Barque, bottom, boat or otheVeſſel, or into his or their houſe, CellaVault, ſhop, Ware-houſe, ſtore-Houſe,ſtorecellar, or other place or places, to ſearcas aforeſaid, or elſe permitting them or anof them ſo to do, ſhall oppoſe, hinder or reſtthem or any of them, in the ſeizing attacing, or carrying away any Goods and Mechandize for the cauſes and Reaſons aforſaid, ſhall for every ſuch Offence forfeit Fift pounds, to be levied by diſtreſs, as hereaft••is appointed. Or if any Porter, CarmaWaterman, or other perſon or perſons whaſoever, ſhall be aiding, aſſiſting, or abettinto any other that ſhall oppoſe, hinder or reſtthe ſaid Officers, or any of them, ſeizinattaching or carrying away any GoodsMerchandize as aforeſaid, or if any perſouſually imploed as Porter, Carman or Waterman, to carry, roomage or remove Goodſhall (if required thereunto by any ſucOfficer or Officers) refuſe to carry, load andrive away any Goods and Merchandizeſeized or attached as aforeſaid, to the Offic57for Excize next adjoyning to the place where the ſaid goods ſhall be ſo ſeized and attached as aforeſaid, reaſonable ſatisfaction being tendred and allowed them for their pains therein, every ſuch perſon ſhall for every ſuch offence forfeit Ten pounds to be levied by diſtreſs, or in default thereof, the ſaid offen­ders to be otherwiſe proceeded againſt, as hereafter is directed and appointed.

That for the better accompting with the Merchants importers whoſe goods, commo­dities or merchandizes are not liable to excize until ſale of the ſame, the ſaid Commiſſio­ners, their Sub-commiſſioners or collectors reſpectively in their ſeveral offices, ſhall frame and keep a diſtinct and ſeveral accompt by the name of an Import accompt, with all and every ſuch Merchants whoſe ſeveral and reſpective Accounts ſhall conſtantly from time to time be armed and charged with the reſt or remainder of all ſuch goods and com­modities as ſhall be remaining in his or their hands, at or upon the Five and twen­tieth day of December, One thouſand ſix hundred ſixty one, as is before mentioned, and with the ſeveral Entries of Goods which he or they ſhall make for any Goods58 or Merchandizes Inwards from beyond the Seas, or from the Coaſt, and again exonera­ted and diſcharged by what ſhall appear in the Excize books to have been paid upon the ſale and delivery of all or any of the ſaid Goods or Merchandizes, and by the ſe­veral Quantities of all or any of them which ſhall be ſhipped out and landed beyond the Seas, or elſe in any other Port or Haven of this Realm, and there entred, of which he or they ſhall make Oath, and all things elſe appearing by certificate or otherwiſe to be done with the ſub-Commiſſioner or Col­lector there, as is by this Act directed and appointed to be done, upon the Importation of all Goods and Merchandizes Excizeable from any parts beyond the Seas.

Provided alwayes, and it is hereby decla­red, Intended and Enacted, That for all Goods that ſhall be ſent by Land carriage or otherwiſe, by any ſuch as Merchants a­foreſaid, into the County, or unto any City, Town, Burrough or Place whatſoever, o­ther than the Ports and Members thereof, in this Realm, and there entred as aforeſaid, every ſuch Merchant upon his accompting with the ſaid Commiſſioners, ſub-Commiſ­ſioners or Collectors, ſhall make good the59 Excize of all ſuch Goods and Merchandizes by payment of the Excize of the ſame him­ſelf, and is therefore to be allowed him by the buyer in the Price of his commodity, any thing before in this preſent Act in any manner of wiſe to the contrary notwithſtand­ing.

That the Commiſſioners of the Excize and their ſub-Commiſſioners or Collectors reſpectively in their ſeveral and reſpective Offices, once every Three Months without fail, or oftner if they ſhall ſee cauſe, ſhall take care for the ballancing and adjuſting of the Merchants their Import accompts, by calling and requiring them and every of them, to bring and deliver to them reſpective­ly a particular accompt of all goods and Mer­chandizes excizeable which ſhall be remaining then on his or their hands, at the time he or they ſhall be ſo called upon or required, and if any ſuch Merchant Importer or other per­ſon ſhall upon notice given him or them or upon notice or ſummons left at his or their uſual place of abode or habitation, warning him or them thereunto, refuſe or neglect to give in ſuch accompt for the ſpace of four dayes after ſuch notice, warning or ſummons as aforeſaid, every ſuch Merchant or Im­porter60 ſhall be preſently lyable to payment of the full Excize of all goods that ſhall be found to ſtand charged in the Excize books on his or their Import accompt, by his and their reſt and remainder as aforeſaid, and his or their entries of goods upon Importation, which have not been diſcharged or cleered by payment of Excize or ſhipping out of ſuch Goods, and accordingly adjudged and warn­ed by ſummons as aforeſaid, or otherwiſe to pay the ſame within ſix dayes next after fol­lowing at furtheſt, or in default thereof, eve­ry ſuch Merchant importer ſhall not onely forfeit double the value of all ſuch goods as ſhall be found wanting, reſting or remaining on his Import Accompt, to be levied as here­after is mentioned, but ſhall ever after be un­capable of taking up any goods or commodi­ties Excizeable in any Port of this Realm ei­ther for his own or any others uſe, without payment down of the Excize of ſuch Goods as if he were a ſhop-keeper, Retailer or con­ſumptioner of the ſame: But if ſuch Im­porter ſhall upon demand, or within four days after give in ſuch Accompt as aforeſaid, then the ſaid Commiſſioners of Excize, their Sub-Commiſſioners and Collectors ſhall forthwith appoint one or more Officer or Of­ficers61 to enter into all the Cellars, Ware-houſes, ſtore-houſes, ſtore-cellars and o­her places whatſoever belonging unto ſuch Importer, to ſearch, ſee and try by taking an Accompt of the Quality and Quantity of the Goods and Merchandizes therein remain­ng, whether ſuch Importers remainder do agree with his Accompt or no, and to make report thereof unto the ſaid Commiſſioners, ſub-Commiſſioners or Collectors reſpective­ly, which report of ſuch Officer or Officers in caſe of difference betwixt the Remainder and Accompt of ſuch Merchant; ſhall be reputed, taken and eſteemed for the true and juſt Remainder, according to which the ſaid Commiſſioners, ſub-Commiſſioners or Col­lectors ſhall proceed in making up his Ac­compt, and then ſuch Merchant making Oath before the ſaiCommiſſioners, ſub-Com­miſſioners or Collectors reſpectively, that the Goods and Merchandizes remaining viewed and ſeen by the Officer or Officers a­foreſaid, and all other Goods ſhipped out by him, by which his Accompt is to be diſchar­ged, were all and every part and parcel of them ſuch Goods and Merchandizes as had been bona fide formerly Imported by him­ſelf, and entred in the excize office, and there62 charged on his proper Import accompt, and that the ſaid Goods and Merchandizes founſo remaining had not been ſold or altered either directly or indirectly in their property, ſince their firſt Importation and bringing iof the ſame into this Realm, the ſaid Com­miſſioners, ſub-Commiſſioners and Col­lectors reſpectively, allowing upon the ac­compt ſuch Remainder, and alſo ſuch otheGoods and Merchandizes which ſuch Mer­chant ſhall at any time betwixt the timeof his accompting have ſhipped out and landed in any part beyond the Seas, or ſhipped out, landed and entred in any othePort or Member thereof in this Realm, ſha••have power to adjuſt his accompt to thday, and to receive Excize preſently of hifor ſo much Goods and Merchandizes aſhall be found wanting on his accompt without any further penalty, any thing before in this Act to the contrary notwithſtanding: And ſo go on to the framing ofNew Import accompt with him from thwhole Remainder ſtated and agreed onaforeſaid, without demanding any Exciztill he ſell or diſpoſe thereof, but if any Merchant as aforeſaid ſhall refuſe to permit anOfficer or Officers to enter into and ſearc63his or their Cellars, Ware-houſes, Store-houſes, ſtore-Cellars and other places, and to take an accompt of the quality and quan­tity of his or their Goods therein remaining, every ſuch Merchant ſhall for every ſuch re­fuſal forfeit one hundred pounds; and if per­mitting entrance and ſearch as aforeſaid ſhall nevertheleſs afterwards refuſe to make Oath that the Goods and Merchandizes viewed and ſeen by, and ſhewn unto the Offi­cer or Officers as aforeſaid, or by him ſhip­ped out as aforeſaid, were all of them im­ported by himſelf, or for his accompt from beyond the Seas, and entered upon his Im­port accompt in the Office of Excize, and without alteration of property, all and every ſuch Goods ſhall be eſteemed and reputed the Goods and Merchandizes of ſome other than ſuch Merchants, and therefore not at all to be reckoned in diſcharge of his accompt, and if ſuch Merchant ſhall make Oath, and yet ſhall neglect or refuſe for ſix days follow­ng after the doing thereof, to pay and ſa­isfie ſtch Excize as ſhall be due or payablehereupon, every ſuch Merchant his Bond given upon Entry of thoſe Goods which ſhall be found wanting ſhall be returned in­to the Exchequer there to be proſecuted ac­cording64 to the courſe of Law, and ſhall not afterwards upon his or their Importation of Goods into any Port of this Realm be per­mitted to take up, land or lay on ſhore his or their Goods before payment down of their full excize unto the Officer appointed to receive the ſame at the Port where ſuch his Goods ſhall arrive or be brought in.

That the Commiſſioners, ſub-Commiſ­ſioners or Collectors of excize reſpectively, in the limits and diſtricts of their ſeveral and reſpective Offices, or the major part of them, where there are or ſhall be more than one ſub-Commiſſioner and Collector, or elſe ſuch other perſons, or the major part of them as ſhall be authorized thereunto, together with ſuch ſub-Commiſſioners or Collectors under the hands and ſeals of the ſaid com­miſſioners, or the major part of them, anhereby authorized and required to hear and determine all offences and breaches of any clauſe or Article in this preſent Act mentio­ned, other than ſuch as are or ſhall be o­therwiſe by this preſent Act appointed; which ſaid Commiſſioners, ſub-commiſſio­ners and Collectors or others, authorized under the hands and ſeals of the ſaid Com­miſſioners, or the major part of them, are65 hereby authorized upon any notice, complaint or information, to proceed to examination of the matter of Fact, by ſummoning or cau­ſing Parties and Witneſſes to be ſummoned to appear before them, by cauſing ſummonsn writing under the hand of their Clerk or o­ther Officer thereunto appointed, to be left at the uſual place of abode or habitation of ſuch Parties or Witneſſes, and to examine ſuch Witneſſes upon Oath in the preſence of the Party accuſed, if ſuch party accuſed do ap­pear, and in caſe any perſon or perſons duely warned as aforeſaid, to be a Witneſs and give Teſtimony, ſhall wilfully neglect or re­fuſe to appear, or elſe appearing ſhall refuſe to make Oath for diſcovery of his knowledge concerning the matter in Queſtion, or elſe making Oath and refuſing to anſwer to ſuch Queſtions or Interrogatories as ſhall be de­manded of him touching the matter in Que­ſtion, every ſuch perſon ſhall for every time ſo offending, forfeit Ten pounds to be levied by diſtreſs: And in caſe the party accuſed be­ing ſummoned ſhall wilfully neglect or refuſe to appear, the ſaid Commiſſioners, their Sub-Commiſſioners and collectors reſpective­ly, or ſuch as ſhall be authorized together with one of them as aforeſaid, are hereby au­thorized66 to proceed as if he had been preſent, & defending himſelf againſt the complaint or information, to examination of matter of fact, & any offence or breach of any clauſe or article in this preſent Act mentioned, being proved by the voluntary confeſſion of the party, or by the Oath of one or more credible witneſs or witneſſes, the ſaid Commiſſioners, their ſub-Commiſſioners, Collectors or others as aforeſaid, are hereby authorized to give judge­ment and Sentence accordingly, as in and by this Act is directed and appointed; and afterwards to iſſue Warrant of Diſtreſs under the hands and ſeals of them, or the major part of them, for levying of any for­feiture, Fine or Penalty inflicted or impoſed by this preſent Act, by Diſtreyning ſo much of the Goods and Chattels of the party a­gainſt whom Iudgement and ſentence ſhall be given as aforeſaid, as may be ſufficient to ſa­tisfie any ſuch Forfeiture, Fine or Penalty, and if any goods and chattels ſo diſtrained, ſhall not be redeemed within ſix dayes fol­lowing, except before excepted, it ſhall and may be lawful unto the ſaid Commiſſioners, their ſub-Commiſſioners, Collectors and o­thers as aforeſaid to put the ſame to ſale, in ſuch manner as is hereafter directed.

67And if ſuch Diſtreſs be better or more than will ſatisfie ſuch Forfeiture, Fine or Penal­ty, the ſaid Commiſſioners, ſub-Commiſſio­ners, Collectors and others ſhall render and reſtore the Surpluſage to the party whoſe goods or chattles ſhall be ſo diſtrained, if there be any; if leſs than will anſwer the ſame, the party ſhall forthwith pay the Surpluſage, or be diſtrained again.

But if no ſufficient diſtreſs can be had or obtained, upon proof made thereof before the ſaid Commiſſioners, ſub-Commiſſioners, Collectors or others, they the ſaid Commiſ­ſioners, ſub-Commiſſioners, Collectors and others, ſhall and may by Warrant under the Hands of them, or the major part of them, commit the Party offending to Priſon, there to remain untill he pay and ſatisfie the For­feiture, Fine or penalty impoſed on him, or untill he be diſcharged and releaſed thence by Warrant or Direction of the ſaid Commiſſi­oners, ſub-Commiſſioners, Collectors or o­thers as aforeſaid, who committed him, or elſe by Warrant or Order of the Lord Lieu­tenant, Lord Deputy, or other chief Gover­nour or Governours and Privy-councill of Ireland for the time being, as hereafter is appointed.

68That for want of Diſtreſs to be had to ſa­tisfie any Forfeiture, Fine or Penalty im­poſed by this preſent Act, not exceeding Ten pounds, it ſhall and may be lawfull to the ſaid Commiſſioners in the City and port of Dublin, and to the Sub-commiſſioners and collectors in any other Port of Ireland, toge­ther with a Iuſtice of Peace or other chief Ma­giſtrate of any Corporation-Town, to commit the Party offending to the next Goal or Houſe of correction, there to be put to work and labour, if they be able, and to have ſuch and ſo much allowance as they ſhall deſerve by their own labour and work, during ſuch time as they ſhall continue in the ſaid Goal or Houſe of correction, which ſhall not exceed the ſpace of ſix weeks; and all Iaylers and Keepers of any Priſon, and all Gover­nours and Maſters of any Houſe of correcti­on are hereby authorized and required to re­ceive and keep in ſafe cuſtody, and put to work and labour all ſuch perſons as by Warrant of the Commiſſioners of Excize or their Sub-commiſſioners or collectors, and the ſaid Iuſtices of Peace or chief Magiſtrate as afore­ſaid, ſhall be from time to time committed unto their ſeveral Goals, Priſons or Houſes of Correction, for which Priſoners ſo com­mitted69 to Goal, all Sheriffs reſpectively ſhalle reſponſible; and if any ſheriff, his Depu­y or Deputies, ſhall make replevin dr deli­erance of any diſtreſs or diſtreſſes taken byirtue of this preſent Act, or if any ſheriff, Goaler, Governour or Maſter of any Houſef Correction ſhall refuſe to receive and ſetn work ſuch perſons or ſhall permit or ſufferny perſon or perſons to him or them com­mitted as aforeſaid to eſcape out of his orheir cuſtody, or permit him or them to goorth out of Priſon or houſe of Correction, without warrant or Order in writing fromim or them that committed ſuch perſon, orhat as well before as hereafter by this Actre authorized to do the ſame, every ſuch She­iff, Iayler, Governour, Maſter or other Officer aforeſaid, ſhall forfeit double the valuef every ſum or ſums of money for whichuch perſon was or ſhall be committed to himr them as aboveſaid, the ſame to be levied byiſtreſs and ſale of the goods and Chattelsf ſuch ſheriff, deputy or deputies, Iaylor, Governour or Maſter of any Houſe of cor­ection: as before in this preſent Act is di­ected and appointed.

Provided always, & be it enacted by authori­y aforeſaid, that this act, nor any thing therein70 contained, ſhall not extend to charge anperſon or perſons with any Penalty, Fofeiture and Puniſhment for and concerninany offence to be done contrary to the Tnor of this Act, or of any the Articles oBranches of the ſame, unleſs he or theſo offending, be informed againſt, or coplained of to the ſaid Commiſſioners, theſub Commiſſioners or Collectors withinmonths after the ſame Offence ſhall be do••and committed as aforeſaid, any thing cotained in this Act to the contrary notwitſtanding.

And provided alwayes, That if any dif••rence or other matter of controverſie or di­ficulty happen to ariſe between any Mechant, Trader or Dealer, and the ſaid Commiſſioners, ſub-Commiſſioners, Collectoror other Officers, or if any perſon or perſonſhall judge him or themſelves agrieved〈◊〉injured with any manner of proceedings tbe had, made or done by the ſaid Commiſſiners, ſub-Commiſſioners, Collectors oother Officers, that it ſhall and may be lawfull for every ſuch perſon or perſons to makhis appeal unto the Lord Lieutenant, LorDeputy, or other chief Governour or Go­vernours and Privy Council of Ireland, o71ſuch as they ſhall appoint by Commiſſion un­der the great ſeal, which Commiſſioners ſhall take the Oath following, Videlicet.

YOU ſhall be true and faithfull in the place of Commiſſioner for Appeals, you ſhall in all things execute the ſame imparti­ally, without any reſpect, favour, reward or affection to any perſon whatſoever.

So help you God.

Which ſaid Oath the Lord Chief Baron is hereby authorized to adminiſter, and the ſaid Commiſſioners for Appeals, or the ma­jor part of them are hereby Authorized and Impowered to receive all or any Appeals that may or ſhall be made from the ſaid Com­miſſioners, ſub-Commiſſioners, Collectors or others, and to ſend for Parties and wit­neſſes, and all manner of papers and wri­tings belonging to any caſe brought before them, and to examine upon Oath, and to hear and determine all ſuch Appeals mat­ters in difference, and thereupon to confirm or reverſe all Iudgements and ſentences given by the ſaid Commiſſioners, ſub-Com­miſſioners, Collectors or others as afore­ſaid,72 againſt any perſon, and by warrant under their or the major part of their hands to diſcharge, releaſe & ſet at liberty, any perſon committed to priſon, or any houſe of correction by the ſaid Commiſſioners, ſub-Com­miſſioners or Officers, and further from time to time to mitigate and abate all fines penalties and forfeitures, ſet, impoſed and adjudg­ed by them or any of them, by virtue of thipreſent Act, as to them ſhall ſeem meet, and as ſhall be according to equity & good conſcience.

Provided always, That in the mitigating ſuch forfeiture, fine or penalty, care be had that the informer or proſecutor may be duly encouraged for his care, pains, and diſcovery, according to the nature and quality of the fraud, had, uſed and diſcovered.

That the ſaid Commiſſioners of Excize, or the major part of them, ſhall have power & au­thority to frame, make and give ſuch inſtru­ctions from time to time unto their ſeveral & reſpective Officers imployed under them, as ſhall be moſt for the true and orderly putting in execution of this preſent Act, ſo as the ſame be firſt allowed and approved of by the Lord Lieutenant, Lord deputy or other chief gover­nour or Governours & Privy Council of Ire­land and ſuch Officer or Officers as ſhall not73 give due obſervance unto ſuch inſtructions or ſhall be wilfully negligent, remiſs, careleſs or unfaithfull in the Execution of his or their truſt and imployment, the ſaid Commiſſio­ners or the major part of them, ſhall puniſh all & every ſuch Officers by fine, not exceeding double the value of his or their yearly ſalary or wages, and to forfeit his office or imploy­ment, the fine to be levied by diſtreſs, or in default thereof ſuch Officer or Officers to be proceeded againſt, as aforeſaid.

That the ſaid laſt before-mentioned Com­miſſioners, or any one of them, their Sub-commiſſioners, Collectors and all others au­thorized thereunto by commiſſion under their hands and ſeals, or under the hands & ſeals of the major part of them reſpectively, ſhall and have hereby power to adminiſter all ſuch Oath or Oaths as in all and every caſe in this pre­ſent Act is required and appointed to be made and given, other than ſuch as are appointed otherwiſe to be adminiſtred.

And if any perſon or perſons ſhall from and after the ſaid Five and twentieth day of De­ember, one thouſand ſix hundred ſixty one,nlawfully or corruptly procure any witneſsr witneſſes, by reward, promiſe or any••niſter and unlawfull means, whatſoever,74 to commit any willfull or corrupt perjury in any matter cauſe or thing, which by virtue of this preſent Act ſhall depend or come be­fore the ſaid Commiſſioners for Appeals or of Excize, their ſub-Commiſſioners or Col­lectors, by complaint or Information, or if any perſon or perſons either by ſubornation, unlawfull procurement, ſiniſter perſwaſion or means of any others, or by their own Act, conſent or agreement, from and after the ſaid Five and twentieth day of December, One thouſand ſix hundred ſixty One, wil­fully or corruptly commit any manner of wilfull perjury, by his or their depoſitions be­fore the ſaid reſpective commiſſioners, or their ſub-commiſſioners or collectors, or any of them, in any matter before mentioned, every ſuch Offendor or Offendors ſhall for hior their ſaid offence being thereof lawfully indicted and convict, loſe and forfeit ſuch ſum and ſums of money, and further ſhall be pro­ceeded againſt, ſet and put in the Pillory, ain and by one ſtatute made in this Realm ithe Eight and twentieth year of the Reigof the late Queen Elizabeth, is Enacted and Ordained, and the Iuſtices of Aſſize anGoal Delivery, in their ſeveral circuits, anthe Iuſtices of Peace in every county with75 in this Realm at their Quarter-ſeſſions, both within Liberties and without, ſhall have full power and authority by virtue hereof, to in­quire of all and every the defaults and offen­ces laſt before-mentioned, by inquiſition, pre­ſentment, Bill or Information before them exhibited, or otherwiſe, lawfully to hear and determine the ſame, and thereupon to give Iudgement, award, proceſs and Execution of the ſame, according as in and by the ſaid ſtatute is directed and ordained.

That if any Goods diſtrained in purſuance of this preſent Act ſhall not be redeemed within ſix dayes, except before excepted, or if any goods ſeized, ſhall not be claimed or cleer­ed within one and twenty dayes after, as a­foreſaid, the commiſſioners of Excize, their ſub-Commiſſioners and Collectors reſpective­ly appointing a general day of ſale, and give­ing publick notice thereof, ſhall cauſe the ſaid goods to be appraiſed by two ſworn Officers or others, and afterwards ſell and diſpoſe of the ſame by the candle unto ſuch perſon as ſhall bid or give moſt for the ſame, and all ſales ſo made of any Goods ſeized or diſtrain­ed, ſhall be good in Law to all perſon and perſons buying the ſame.

76That all ſeizures, Fines, forfeitures and penalties mentioned in this Act, all neceſſary charges for recovery thereof, being firſt dedu­cted, the ſame to be rated and allowed of by the Commiſſioners of Excize, their ſub-Commiſ­ſioners or Collectors reſpectively the moyety or one half part of the remainder of ſuch fines, Forfeitures and Penalties ſhall be to the uſe of his Majeſty His Heirs and Suc­ceſſors, and the other moyety or one half part to him or them that ſhall ſeize or diſcover, or give Information of, and prove any breach of any clauſe or Article of this preſent Act.

Provided alwayes, and be it declared, That in caſe any perſon or perſons ſubject to any Fine, or Penalty, or Forfeiture, who is not a Principal, but an Abettor or Acceſſary to any offence or breach of this preſent Act, ſhall diſcover, declare, or make known any ſuch offence or breach of this preſent Act un­to the Commiſſioners of Excize, their ſub-Commiſſioners or Collectors, every ſuch perſon ſhall not only be acquitted and diſ­charged of and from any penalty in relation to himſelf, but ſhall have and receive the one moyety of the Fines, Forfeitures and pe­nalties incurred by any others, whoſe offence or breach of this preſent Act he ſhall ſo declare77 and make known, any thing in this preſent Act before to the contrary notwithſtanding.

That for the better and more effectual and vigorous execution of this Act, all Sheriffs, Iuſtices of the peace, Mayors, Portriffs, Sovereigns, Conſtables, and all others his Majeſties Officers in the ſeveral Counties, Baronies, Liberties, Franchenzices and Iu­riſdictions of this his Majeſties Realm of Ire­land, be and are hereby required to be from time to time, and at all times aiding and aſſiſting unto the Commiſſioners of Excize, their ſub-Commiſſioners, Collectors, and all other Officers and Perſons imployed by or under them, in the due Execution of this Act, and puniſhing all Offenders according to law, and doing all other things, as in and by this preſent Act is required to be done by all, eve­ry or any of them.

And His Majeſty is graciouſly pleaſed that it be Enacted, and it is hereby Enacted and declared by the Authority aforeſaid, That, for the ſpace of ſeven years next enſuing, there be no leaſe made by his Maje­ſty, his Heirs or Succeſſors, to any perſon or perſons, or any Authority given as Agent or Agents or otherwiſe, for granting licences for any of the premiſſes, otherwiſe than as by78 this Act is appointed, nor after the ſaid ſe­ven years, without ſpecial advice in that be­half of the chief Governour or Governours, and ſix or more of the Council of this King­dom, and even that not to be without then reſerving thereout yearly to his Majeſty, His Heirs and ſucceſſers, the higheſt Rent yearly thereout, that in any one Year of the now next ſucceeding ſeven years, the ſame ſhall yield to His Majeſty, His Heirs or ſucceſſors, and if any ſuch Leaſe as aforeſaid ſhall be made of any the premiſſes contrary to this Act, the ſame is hereby declared to be void.

And be it further Enacted by the Au­thority aforeſaid, that the ſeveral Rates and duties of Excize in and by this preſent Act rated, impoſed and ſet, to be had, received, levied, and demanded within your Maje­ſties Realm of Ireland ſhall be had, receiv­ed and demanded for the uſe of your moſt Excellent Majeſty, your Heirs and ſucceſſors for ever, and all powers and authorities therein given and granted, ſhall be exerciſed, continued and put in execution from the ſaid Five and twentieth day of December, One thouſand ſix hundred ſixty and one, and thence­forward for ever.

79And laſtly, Be it Declared and Enacted by the Authority aforeſaid, That the ſaid ſe­veral Rates and Duties of Excize, and all Fines, Penalties, Forfeitures, or other ſum or ſums of money, rated, impoſed, ſet or for­feited in and by this preſent Act, are meant and intended to be currant and lawfull money or moneys of England, and that all and every of the ſame be therefore demanded, received, paid, and ſatisfied accordingly.

81

A BOOK OF RATES AND Value of Goods and Merchandize im­ported, according to which Excize is to be paid by the firſt Buyer or Importer reſpectively.

A.
 l. ſ. d.
ALLom the tun150000
Aneil of barbery the pound000108
Annoto the pound000106
Argal white and red, or powderhe hundred weight, containingne hundred and twelve pounds010200
Aggats ſmall the hundred dozen001304
Aggats large the piece000006
Amber the pound000108
Aſhes called Pot-aſhes the hun­dred weight, containing one hun­dred and twelve pounds020000
Aſhes called Wood or Soap Aſhes the hundred weight, containing 112 pounds010000
B.
Babies-heads of earth the dozen000900
Balks Great the hundred, con­taining 120200000
Balks Middle the hundred, con­taining 120060000
Balks Smal the hundred, con­taining 120040000
Gold ballances the groce, contain­ing twelve dozen pair040000
Ballances called Ounce ballances the groce, containing 12 dozen pair02000
Ballances called The ſort containing four dozen02130
Balls called Tennis balls the thouſand01100
Balls called Waſhing balls the groce, containing 12 dozen00100
Band ſtrings the dozen knots030000
Barlings the hundred, containing 120 pounds120000
Barilla, or Saphora to make glaſs, the hundred weight containing 112 pounds011000
Basket rods the bundle000800
Baskets called hand-baskets or Sports the dozen000400
Battery baſherons, or Kettles the 100 weight, containing 112 pound060000
Beads of Amber the pound010000
Beads of Bone the groce contain­ing 12 ſmall groce011000
Beads of Box the great groce011000
Beads of Corral the pound011000
Beads of Chriſtal the thouſand030000
Beads of Glaſs & wood all ſorts, the great groce001000
Beads of Glas the pound000200
Beads of The ſmall groce, con­taining twelve Dicker000400
Beads of Jaſper ſquare the hun­dred Stones020000
Beer and Ale imported, the barrel000500
Bells called Hawks bells, French ma­king, the dozen001200
Dogs bells the great groce000800
Blacking, or Lamp-black the hun­dred weight, containing one hun­dred and twelve pounds.040000
Boards called Clap-boards, the hundred, containing one hundred and twenty boards050000
Bome-Spars the hundred, contain­ing one hundred and twenty030000
Bottles of Earth covered with wicker the dozen000106
Bottles of Glaſs covered with wicker the dozen000300
Bottles of Glaſs uncovered the dozen000300
Bottles of Glaſs with wires covered with leather the dozen000300
Bowling ſtones the buſhel001000
Boxes namely Neſt boxes the groce containing twelve dozen neſt020000
Boxes Money boxes the groce, containing 12 dozen000306
Boxes Drawing boxes the dozen000400
Boxes Round boxes or French boxes for Marmalade or Gelly the dozen000206
Boxes Tobacco boxes the groce containing twelve dozen001200
Bracelets or Neck-laces of glaſs the ſmall groce containing 12 bundles or dickers000400
Braſs or lever cocks the pound00010
Brickſtone the thouſand Brickſtones001300
Brick­ſtones Flanders Tyle to ſcour with, the thouſand010000
Brick­ſtones Gally Tyles the Foot000006
Brick­ſtones Pavlng Tyles the thouſand050000
Brimſtone the hundred weight containing 112 pound001500
Briſtles Dreſt the pound000100
Briſtles Undreſt the pound000006
Buckrams of Eaſt Country the piece000500
Buckrams of Roan the dozen030000
Buckrams of Caen the dozen021000
Buckrams of Hamborough black the piece001000
Bugle Of glaſs the pound000206
Bugle Great the pound000400
Bugle Small or ſeed Bugle the the pound000608
Bugle Lace the pound000800
Buttons of Braſs, ſteel, copper or lattin, the great groce, containing twelve ſmall groce, every groce 12 dozen010608
Buttons of Chriſtal the dozen000400
Buttons of Glaſs the great groce, containing 12 ſmal groce001304
Buttons of Thrid the great groce, containing 12 ſmal groce001000
Buttons of Silk the great groce, con­taining 12 ſmall groce030000
Buttons of Bugle the dozen000008
Buttons of Hair the groce, contain­ing twelve dozen000400
Buttons of Handkerchiefs the groce containing 12 dozen010000
Bull-ruſhes the lead010000
Burs for mil-ſtones the hundred containing five ſcore020000
C.
Cables tarr'd or untarr'd to be free000000
Candle wick the hundred weight, containing 112 pounds040000
Canes the hundred001000
Canes the groce, containing 12 dozen000500
Cantſpars the ſpar000500
Capars the hundred weight, con­taining 112021000
Cap-hooks, or hooks ends the groce, containing 12 dozen pair001200
Cards called playing cards the groce containing twelve dozen pair020000
Carpets called Brunſwicks and Gentiſh Carpets, ſtript and un­ſtript the piece000800
Carpets called Carpets of Turky for Cheſts the piece010000
Carpets called Carpets of Turky or Venice ſhort the piece011500
Carpets called Turky or Venice long, containing four yards and upwards060000
Carpets called Carpets of Perſia ſhort the piece021000
Carpets called Carpets of Perſia long the piece060000
Chaſing Diſhes of braſs or Latin the pound weight000102
Cheſts of Iron ſmall or middle ſort the piece040000
Cheſts of Iron large the piece080000
Cheſts of Cyprus wood the cheſt050000
Coaches for childrn the dozen000300
Compaſſes of braſs & iron the dozen030000
Copper the hundred weight, con­taining 112 pounds040000
Copper as green the 100 weight containing 112 pounds001000
Copper as the hundred weight, containing 112 pounds000608
Cork the hundred weight, con­taining 112 pounds010000
Counters of braſs the pound000200
D.
Deals called Norway Deals the hun­dred containing ſix ſcore040000
Deals called Burgindrop deals the hundred, containing ſix ſcore100000
Deals called Spruce deals the hundred containing ſix ſcore120000
Dials of Wood the dozen000006
Dials of Bone the dozen000500
Dimity the yard000006
Diſhes of China Great and ſmall under a quart the dozen010000
Diſhes of China Of a quart and up­wards the dozen030000
Drapery called Old drapery the yard coming from England000000
Drapery called Coming from any other parts the yard081000
Drapery called New Drapery, to wit, Kerſies, Searges, and all other Stuffs of wool, or mixed with wool com­ing from England the yard000000
Drapery called From any other parts.020500
Drugs called Acacia the pound000400
Drugs called Acorus the pound000100
Drugs called Adiantum Album the the pound000008
Drugs called Adiantum Nigrum the pound000006
Drugs called Agaricus or Agarick the pound, trimed or pared001000
Drugs called Agaricus rough or un­trimmed the pound000206
Drugs called Agnus Caſtus ſeeds the pound000100
Drugs called Alcanet Roots the pound000009
Drugs called Alker­mes Syrup the pound000304
Drugs called Alker­mes Confectio the pound020000
Drugs called Aloes Succotrina the pound000206
Drugs called Aloes Epatica the pound000106
Drugs called Allom romiſh or Roach the hundred, contain­ing 112 pounds010608
Drugs called Amber greece black or gray the ounce Troy030000
Drugs called Ameous ſeeds the pound000006
Drugs called Amomy ſeeds the pound000006
Drugs called Anacardium the pound000300
Drugs called Angelica the pound000010
Drugs called Antimonium praepara­tum or Stibium the lb.000100
Drugs called Antimonium crudum the pound000002
Drugs called Argentum ſublime, or Lymum the pound, or Quickſilver00030
Drugs called Ariſtolochia longa, or Rotunda the pound000008
Drugs called Arſenick white or yel­low, or Roſealger the the pound00000
Drugs called Aſarum roots, the pound000010
Drugs called Aſphalathus the pound000104
Drugs called Aſſafoetida the pound00010
Drugs called Almonds bitter the hun­dred weight, contain­ing 112 pounds01070
Drugs called Alumen plume the pound000008
Drugs called Balauſtium the pound000206
Drugs called Balſamun the pound artificial000304
Drugs called Balſamum the pound natural020000
Drugs called Bayberries the 112 pounds001304
Drugs called Barley huld or French barly the 112 pounds010000
Drugs called Bellium the pound000200
Drugs called Benalbum or Rubrum the pound000100
Drugs called Benjamin of all ſorts the pound000206
Drugs called Bezar ſtone of Weſt-In­dies the ounce Troy000400
Drugs called Bezar ſtone of the Eaſt-Indies, the ounce Troy011500
Drugs called Blacklead the 112 pounds011000
Drugs called Balla byzantia the pound001200
Drugs called Bolus communis or ar­moniacus the hundred weight, containing 112 pounds000500
Drugs called Bolus verus the pound, or the fine bole000104
Drugs called Borax in paſte, or unre­fined, commonly called Tinckull the pound000100
Drugs called Borax refined the pound000208
Drugs called Bunkins, holly-wortles, or piſtolochia the the pound000008
Drugs called Cacao nuts the pound000009
Drugs called Calamus the pound000003
Drugs called Camphire the pound refined000608
Drugs called Cancri oculus the pound00030
Drugs called Catharides the pound00040
Drugs called Caraway ſeeds the 112 pounds00060
Drugs called Cardomomes the pound00020
Drugs called Carpo balſami the pound00020
Drugs called Carraby or Succinum the pound00010
Drugs called Carthamum ſeed the pound00000
Drugs called Caffia Fiſtula the pound of all ſorts00000
Drugs called Caſſia lignea the pound00010
Drugs called Caſtoreum, or Beaver cods the pound01000
Drugs called Ceruſſa the hundred and twelve pounds01100
Drugs called China roots the pound00030
Drugs called Ciceres white and red the pound00000
Drugs called Cyprus longus and ro­tundus the pound00000
Drugs called Cyprus nuts the pounds00000
Drugs called Civet the ounce Troy02000
Drugs called Coculus Indiae the pound00000
Drugs called Coloquintida the pound00010
Drugs called Corral white or red in fragments for phyſical uſe the pound000104
Drugs called Corral whole the pound001000
Drugs called Corfu berries the pound000206
Drugs called Coriander ſeeds the hundred 12 pounds001200
Drugs called Cortex guaiaci the pound000005
Drugs called Cortex capparum the pound000100
Drugs called Cortex tamariſci the pound000006
Drugs called Cortex mandragorae the pound000100
Drugs called Coſtus dulcis & amara the pound000104
Drugs called Cubebs the pound000008
Drugs called Cummin ſeeds the hun­dred and 12 pounds011304
Drugs called Cyclamen roots the pound000104
Drugs called Citrago the pound000006
Drugs called Cetarch the pound000008
Drugs called Cinabrum, or Vermili­on the pound000304
Drugs called Cope­ras White the pound000005
Drugs called Cope­ras Blew of Dant­zick of Hunga­ry the pound000002
Drugs called Cambogium, or Gutta Camboae the pound00010
Drugs called Chriſtal broken in pie­ces for phyſical uſes the pound00030
Drugs called Carlina the pound00000
Drugs called Carolina the pound00000
Drugs called Cortex winteranus the pound00010
Drugs called Cuſcata the pound00000
Drugs called Daucus crecicus the lb.00020
Drugs called Diagredium, or Sca­mony the pound00120
Drugs called Dip­taninty Leaves the lb.00040
Drugs called Dip­taniny Roots the pound00010
Drugs called Dronicum the pound00010
Drugs called Eleborus albus and ni­ger the pound00000
Drugs called Epithemum the pound00010
Drugs called Es Uſtum the pound00010
Drugs called Euphoribium the pound00000
Drugs called Fennel ſeeds the pound00000
Drugs called Fenu greek the hundred and twelve pound01100
Drugs called Florey the pound00020
Drugs called Folium Indiae the pound00030
Drugs called Fox lungs the pound00010
Drugs called Frankincenſe of France, or Paroſin the 112 lb.00120
Drugs called Galbanum the pound000200
Drugs called Galganga the pound000104
Drugs called General the pound000100
Drugs called Gentiana the pound000004
Drugs called Ginney pepper the pound000004
Drugs called Grana Pinae the pound000008
Drugs called Green ginger the pound001000
Drugs called Gum armoniack the lb.000100
Drugs called Gum carrana the pound001000
Drugs called Gum tragagant the lb.000009
Drugs called Gum elemni the pound000206
Drugs called Gum hedere the pound000200
Drugs called Gum lack the pound000100
Drugs called Gum oppopanas the lb.000300
Drugs called Gum ſarcocol the pound000104
Drugs called Gum ſerapinum, of ſa­gapinum the pound000106
Drugs called Gum taccamahacca the pound001000
Drugs called Gum tinctorum the lb.000100
Drugs called Grains of Guinny, or French Grains the 112 pounds010400
Drugs called Gum Arabick, or Gum Seneca the 112 pounds001500
Drugs called Gum ſandrack, or gum Juniper the 112 pounds011000
Drugs called Gum guaiaci the pound000304
Drugs called Gum caramen the pound000200
Drugs called Hermodactilus the pound000102
Drugs called Hypociſtis the pound000108
Drugs called Horns of Harts of Stags the hundred weight021000
Drugs called Incenſe or Olibanum the 112 pounds031200
Drugs called Ireos the 112 pounds030000
Drugs called Iron glaſs the 110 pound100000
Drugs called Jujubes the pound000006
Drugs called Jolop the pound000400
Drugs called Juniper berries the pound001304
Drugs called Labdanum or Labdo­num the pound000104
Drugs called Lapis calaminaris the pound000002
Drugs called Lapis hematitis the pound000200
Drugs called Lapis judaicus the pound000100
Drugs called Lapis tutiae the pound000100
Drugs called Lapis lazuli the pound000608
Drugs called Leaves of roſes, of Vio­lers, of flowers the pound000010
Drugs called Lyntiſcus or Xylobalſa­mum the pound000008