CHA P. II. An act for granting unto his Majesty the feveral duties, rates, impofitions and taxes therein particularly expressed, to be applied to the payment of the intereft of the fums therein provided for, and towards the difcharge of the faid principal fums, in fuch manner as therein is directed, and for such other purposes as are therein mentioned. HEREAS by an act of parliament made and passed in the A. D. 1777-8: By G. 3. c. I. additional Dec. 1777 to an intereft, pay 4 per cent. WHE Wifteenth and fixteenth years of your Majefty's reign, in- 167.15 & titled, An act for granting unto his Majesty the feveral duties, rates, duties to 25 impofitions and taxes therein particularly expreffed, to be applied to pay an intereft at the rate of four per cent. per annum for fuch part of the feveral principal sums formerly borrowed, as shall remain unpaid on the twenty fifth day of December one thousand seven hundred and feventy five, and for fuch other purposes as are therein mentioned; feveral aids and additional duties were granted to your Majefty, your heirs and fucceffors, from the twenty fifth day of December one thousand seven hundred and seventy five to the twenty fifth day of December one thousand seven hundred and seventy seven inclufive to pay an intereft for the feveral fums in the faid recited act particularly mentioned, or fo much thereof as fhould remain unpaid on the faid twenty fifth day of December one thousand seven hundred and feventy five, to the perfon or perfons who lent the fame, his, her, or their executors, -adminiftrators or affigns, at the rate of four pounds per centum per annum, to commence from the faid twenty fifth day of December one thousand seven hundred and feventy five, without any fee or charge, and free from all deductions, defalcations, and abatements whatsoever, until fuch time as they should be respectively paid their principal money at one entire payment: and whereas the several aids and duties granted to your Majesty in and by the infufficient faid recited act have not proved fufficient to pay and discharge fums, and the faid feveral principal fums, and the intereft of the fame annuities by respectively and whereas it is neceffary to provide for the pay- 3. c. 5 & 7. ment of fuch part of the faid several principal fums, as fhall remain unpaid on the twenty fifth day of December one thousand feven hundred and feventy seven, together with the interest thereof, and alfo to provide for the payment of the several annuities granted by an act paffed in a feffion holden in the thirteenth and fourteenth years of your Majefty's reign, intitled, An act for VOL. XI. granting D faid duties to pay faid 13 & 14 G. & 15 & 16 G. 3. c. 2. A. D. granting annuities in the manner therein provided to fuch perfons as 1777-8. Shall voluntarily fubfcribe towards the raifing a fum not exceeding the Chap. 2. fum of two hundred and fixty five thousand pounds; which act was 4 per cent. due 25 Dec. 1777 half yearly without deducti explained and amended by one other act paffed in the fame feffion, intituled, An act to explain and amend an aƐt passed in this feffion of parliament, intituled, An act for granting annuities in the manner therein provided to fuch perfons as fhall voluntarily fubfcribe towards the raifing a fum not exceeding the fum of two hundred and fixty five thousand pounds; and alfo the feveral annuities granted by one other act paffed in the feffion holden in the fifteenth and fixteenth years of your Majesty's reign, intituled, An act for granting annuities in the manner therein provided to fuch perfons as shall voluntarily subscribe towards the raising a fum not exceeding the fum of one hundred and feventy five thousand pounds: we therefore your Majesty's most dutiful and loyal subjects, the commons of Ireland intereft to be in parliament affembled, do most humbly beseech your Majesty, paid at trea- that it may be enacted, and be it enacted by the king's most exfury on loan cellent Majefty by and with the advice and confent of the lords fpiritual and temporal and commons in this present parliament affembled, and by the authority of the fame, that for fo much of the said several principal fums fo formerly borrowed as aforefaid, as shall remain unpaid on the twenty fifth day of December one thousand seven hundred and seventy seven, there shall be paid at the receipt of his Majesty's exchequer by the hands of the vice treasurer or vice treasurers, paymaster, or receiver general, his or their deputy or deputies, at the end of every fix calendar months from the faid twenty fifth day of December one thoufand seven hundred and feventy seven to the person or perfons who has or have paid or lent the fame, his, her, or their executors, administrators, or affigns, an intereft at the rate of four pounds per centum per annum to commence from the faid twenty fifth day of December one thousand seven hundred and feventy feven, without any fee or charge, and free from all deductions, defalcations, and abatements whatsoever, until fuch time as they shall be respectively paid their principal money at one entire payment. on, till prin. cipal paid. Annuities II. And be it further enacted by the authority aforefaid, that to fubfcribers the several annuities granted by the said recited acts to the fevefor 265000l. ral fubfcribers, who advanced and paid the faid two several and 175000l. paid regularly fums of two hundred and fixty five thousand pounds, and of one hundred and feventy five thousand pounds, into his Majesty's treasury pursuant to the faid acts, fhall and may be as by faid acts. 2 regularly regularly paid, as the fame fhall become due, according to the true intent and meaning of the faid recited acts. A. D. 1777-8. Chap. 2. For further ceeding in aids this not exceeding 4 per cent. III. And whereas it may be neceffary, that a further fum or fums of money fhall be borrowed to fupply any deficiency or deficiencies, that may arife in the aids granted this feffion of loan not exparliament for the fupport of your Majesty's government: we 166000l. for therefore, your Majesty's most dutiful and loyal fubjects the deficiencies commons of Ireland in parliament affembled, do moft humbly feffion intereft befeech your Majefty, that it may be enacted, and be it enacted by the authority aforefaid, that for all and every fuch further paid half yearly withfum and fums of money, not exceeding in the whole the fum of out deductione hundred and fixty fix thousand pounds, as fhall be actually cipal paid. on, till prinpaid by any perfon or perfons into his Majesty's treasury at the inftance of his excellency the lord lieutenant, or other chief governor or governors of this kingdom for the time being, to supply such deficiencies as shall or may arise in the aids granted this feffion of parliament for the fupport of his Majesty's government, there shall be paid at the receipt of his Majesty's exchequer by the hands of the vice treasurer or paymaster general, vice treasurers or paymasters general, his or their deputy or deputies, at the end of every fix calendar months, to be computed from the respective times of such payments, to the person or perfons fo paying or lending the fame, his or their executors, administrators, or affigns, fuch intereft as fhall be agreed by his excellency the lord lieutenant, or other chief governor or governors of Ireland for the time being, to be paid for the same, not exceeding the rate of four pounds per centum per annum, without any fee or charge, and free from all deductions, defalcations, and abatements whatsoever, until fuch time as they shall be respectively paid their principal money at money at one entire payment. Like debentures giv bered. IV. And be it further enacted by the authority aforefaid, that fuch like debentures or receipts bearing fuch interest, not exceeding the rate of four pounds per centum per annum, as fhall en and numbe fo agreed upon, fhall be given by the proper officers of his Majefty's treasury for all and every fum and fums of money to be paid into the receipt of his Majesty's exchequer, pursuant to this act, on account of the faid intended loan, not exceeding the fum of one hundred and fixty fix thousand pounds, as have been heretofore given for fuch parts of the several principal fums formerly borrowed; and the said debentures or receipts, so to be given in pursuance of this act, fhall be numbered in arithmetical progreffion where the common excess or difference is to be one, A. D. until the whole fhall be numbered, beginning with the number 1777-8. next after the laft number of the receipts or debentures for the Chap. 2. fums fo formerly borrowed, and now standing out at an interest of four pounds per centum per annum in manner as aforefaid. For faid intereft of annuities ad ditional du ties to 25 over and above duties by 14 & 15 C. 2. c. 8 & 9. or other act in force .or V. And to the intent that the intereft of the faid feveral fums fo formerly borrowed and remaining unpaid, and the said several faid loans and annuities, and alfo the intereft of the faid fum of one hundred and fixty fix thousand pounds, or fo much thereof as shall be raised in pursuance of this act, may be duly and regularly paid, be it further enacted by the authority aforefaid, that from and after the twenty fifth day of December, which fhall be in this present year one thousand feven hundred and feventy feven, there fhall be throughout his Majefty's kingdom of Ireland raifed, levied, granted, collected, and paid to his Majefty, his heirs and or this feffion, fucceffors, until the twenty fifth day of December one thousand seven hundred and feventy nine inclufive, and no longer, over and above the feveral rates and duties payable by virtue of an act paffed in the fourteenth and fifteenth years of the reign of his Majefty King Charles the fecond, intitled, An act for the fettling of the excife or new impoft upon his Majefty, his heirs and fucceffors, according to the book of rates therein inferted, or by virtue of one other act, paffed in the faid fourteenth and fifteenth years of the reign of the faid King Charles the fecond, intitled, An act for fettling the fubfidy of poundage, and granting a fubfidy of tunnage, and other fums of money unto bis royal Majefty, his heirs and fucceffors, the fame to be paid upon merchandizes imported and exported into or out of the kingdom of Ireland, according to a book of rates kereunto annexed, and over and above any other duties, rates, impofitions, and taxes granted to his Majefty by any other act of parliament heretofore enacted in this kingdom, and ftill in force, and over and above any duties, rates, and impofitions granted by any other act of parliament, or which shall or may be enacted during this prefent feffion of parliament, the feveral duties, rates, impositions, and taxes herein after mentioned, that is to fay, an additional duty of fix pounds per ton for and upon all forts of wine of the growth of France or Spain, and of three pounds per ton for and upon all forts of wine of the growth of Portugal, and of five pounds per ton for and upon all other wines that fhall be imported into this kingdom from and after the faid twenty fifth day of December one thousand feven hundred and ilks, except feventy feven; and alfo an additional duty of four pounds fterof G. Britain ling per pound weight for and upon all velvets or manufactures 41. per lb. made of or mixed with filk (except thofe of Great Britain, French, ton, others 51. velvets, or the Fait per ton, aquavitæ, here for fale China, Perfia, and the Eaft Indies) that. fhall be imported into A. D. this kingdom from and after the twenty fifth day of December 1777-8. one thousand seven hundred and feventy seven; an additional Chap. 2. duty of one halfpenny per pound weight for and upon all hops, hops d. that shall be imported into this kingdom from and after the per lb. twenty fifth day of December one thousand seven hundred and seventy seven; an additional duty of five pounds per centum for and upon all china, earthen, japanned, or lacquered ware, as china ware, &c. 51. per valued or rated for cuftom by the book of rates, that fhall be cent. as rated imported into this kingdom from and after the faid twenty fifth for cuftom, day of December one thousand seven hundred and seventy seven ; an additional duty of three pounds per ton for and upon all vinegar 31. forts of vinegar that fhall be imported into this kingdom from and after the faid twenty fifth day of December one thousand feven hundred and seventy seven; a further additional duty of two pence per gallon for and upon every gallon of aquavite, ftrong waters, ftrong waters, and spirits, that shall be made or diftilled within fpirits diftiled this kingdom for fale," to be paid by the first maker or diftiller 2d. per gallon, thereof, from and after the said twenty fifth day of December one thousand feven hundred and seventy seven; a further addi- coffee 2d. tional duty of two pence per pound for and upon all coffee that per lb. fhall be imported into this kingdom from and after the faid twenty fifth day of December one thousand seven hundred and feventy seven; a duty of ten fhillings per annum to be paid by all and every person or perfons, that doth, do, or fhall fell or tap tafere out by retail any cyder at any time between the said twenty fifth per ann, and Id. per galday of December one thousand seven hundred and seventy seven lon, and the twenty fifth day of December one thoufand feven hundred and feventy nine inclufive; a duty of one penny per gallon for and upon all cyder that shall be fold or tapped out by retail, to be paid by the person who fhall fell or tap out the fame by retail, from and after the said twenty fifth day of December one thoufand seven hundred and feventy seven; an additional duty of twenty fhillings to be paid by every person for every coach, cha- ann. 4 wheel riot, berlin, calash, or chaife with four wheels, which fuch per- cept hackfon fhall keep in his or her poffeffion (except hackney and stage neys, &c. carriages, and carriages kept by coach makers for sale, and also except cabriolets or garden chairs) at any time between the said twenty fifth day of December one thousand seven hundred and seventy seven and the twenty fifth day of December one thousand feven hundred and feventy eight inclufive; an additional duty of twenty fhillings to be paid by every perfon for every coach, chariot, berlin, calafh, or chaife with four wheels which any person VOL. XI. hall E cyder re 206. per carriages, ex |