An act for granting unto his Majesty an additional duty on beer, ale, strong waters, wine, tobacco, hides, and other goods and merchandizes therein mentioned; and for prohibiting the importation of all gold and filver lace, and of all cambricks and lawns, except of the manufacture of Great Britain. W 120co effec E your Majesty's most dutiful and loyal fubjects the commons of Ireland in parliament affembled, having a juft fenfe of your royal care for the profperity of all your fubjects, and well knowing that the fecurity of this realm, and the continuance of the many bleffings we enjoy under your Majefty's mild and aufpicious reign, depend on the fupport of your Majefty's government: and whereas twelve thousand effective men, commiffion and non commiffion officers included, are neceffary to be tive men, officers maintained within this kingdom for its defence: be it enacted by the King's fary for defence, moft excellent Majefty by and with the advice and confent of the lords fpiritual and temporal and commons in this prefent parliament affembled, and by the authority of the fame, that three thoufand and forty fix men, commiffion and non commiffion officers included, which have been raised in pursuance of an to 31 Dec. 1779. act 3 included, necef 3045, officers included, raised pursuant to 9 G. 3.c.2. continued from 1 Jan. 1778 A. D. act of parliament paffed in this kingdom in the feffion of one thoufand feven 1777-8. hundred and fixty nine be continued for two years from the first day of January one thousand seven hundred and feventy eight to the thirty first day of DeChap. I. cember one thousand feven hundred and feventy nine inclufive; fo as that the fo as establish- forces on the establishment in this kingdom may amount to fifteen thousand ed forces 15046 and forty fix effective men, commiffion and non commiffion officers included, included, fo foon fo foon as the four thousand men, which have been fent by your Majesty as 4000, fent out out of this kingdom on account of the prefent exigency of affairs, shall be returned. effective, officers on the present exigency, rereturned. To keep 12000, officers invafion or re bellion in G. Britain. and for other neceffary expen ces of government, additional duties to 25 Dec. II. And in order to enable your Majesty to carry into execution your Majesty's intentions and determined refolution, fignified to us by his excellency the lord included, unlefs vifcount Townshend, late lord lieutenant of this kingdom, by your Majesty's command, to keep within this kingdom for the neceffary defence of the fame twelve thousand effective men, commiffion and non commiffion officers included, at all times unlefs in cafes of invafion or rebellion in Great Britain, and to defray the other neceffary expences of your Majefty's government, we do moft humbly befeech your Majefty, that it may be enacted and be it enacted by the authority aforefaid, that from and after the twenty fifth day of December one thousand feven hundred and feventy feven until the twenty fifth day of December which fhall be in the year one thousand feven hundred and feventy nine inclufively, and no longer, there fhall be throughout his Majefty's kingdom of Ireland granted, raifed, collected, levied, and paid to his Majefty, his heirs and fucceffors, the feveral rates, additional duties and impofitions, herein after mentioned on beer or ale (that is to fay) for and upon every thirty two gallons of beer or ale, above the above 6s. a bar- price of fix fhillings the barrel, brewed within this kingdom by any common brewer, or in his veffels, or by any other perfon or perfons, who doth, or do, or fhall fell or tap out beer or ale publickly or privately, fuch gallon to contain 1-4th per gallon, two hundred and feventy two cubical inches, and one fourth part of a cubical 1779, rel2s. 32 gallons, 272 inches der, 4d. Aquavite, waters, or fpirits, 4d. per gallon, tobacco im ported 3 d. per lb. inch, the sum of two fhillings, to be paid by the common brewer, or by fuch other perfon or perfons refpectively who fhall brew, fell, or tap out the fame, of 6s. or un- and fo proportionably for a greater or a lefs quantity; and for every thirty two gallons of beer or ale of the price of fix fhillings or under, brewed within this kingdom by any common brewer, or in his veffels, or by any other perfon or perfons, who doth or do, or fhall fell or tap out beer or ale publickly or privately, each gallon to contain two hundred and feventy two cubical inches, and one fourth part of a cubical inch, the fum of four pence, to be paid by the common brewer, or fuch other perfon or perfons refpectively who shall brew, fell, or tap out the fame, during the time aforefaid, and fo proportionrits, ably for a greater or lefs quantity; for every gallon of Aquavite, ftrong waters, or fpirits made or diftilled within this kingdom for fale, the fum of four pence to be paid by the first maker or distiller thereof, during the time aforefaid; for every pound weight of tobacco, that shall be imported into this kingdom during the time aforefaid, the fum of three pence half penny; for every yard of muflin that fhall be imported into this kingdom during the time aforefaid, the fum of filks, ftuffs, fix pence; for every yard of all forts of filks and ftuffs, made or manufactured of Perfia, &c. IS. in Perfia, China or the Eaft Indies, that fhall be imported into this kingdom and 6d. wine 41. per during the time aforefaid, the fum of one fhilling and fix pence; for every ton of wine, that shall be imported into this kingdom during the time aforefaid, the fum of four pounds; and fo proportionably for a greater or lefs quantity. brandy, wa- for every gallon of brandy, ftrong waters, and fpirits perfeâly made, and of ters, and spirits perfect, and not fpirits made and diflilled of wine not above proof, that shall be imported into above proof 8d. this kingdom during the time aforefaid, the fum of eight pence; and fo profpirits above portionably for a greater or lefs quantity and for every gallon of foreign fpirits fingle, charged (above the quality of fingle fpirits) which fhall be imported into this kingdom. during the time aforefaid, an additional duty fhall be paid for fuch fpirits, and fhall be charged thereon, in proportion to the duties payable for fingle fpirits mulin 6d. per yard, ton, per gallon, in proportion, of 1777-8. Chap. 1. coffee, cho. colate, cocoa, 3d. per lb. herrings, fave Britif, Is. per barrel, molaffes, Cwt. of the fame denomination, acccording to the comparative degree of ftrength, which A. D. fuch spirits so to be imported fhall bear to fingle fpirits of the fame denomination; for and upon every pound weight of coffee, chocolate, and cocoa nuts, that shall be imported into this kingdom during the time aforefaid, the sum of three pence; a tax of one fhilling per barrel upon all herrings that fhall be imported into this kingdom (except British herrings) during the time aforefaid; an additional duty of twenty fhillings fterling on every hundred weight of molaffes; an additional duty of twenty fhillings on every hundred weight of treacle; an additional duty of fix pence per yard for and upon all foreign ftuffs called romals, and all manufactures made of cotton or of cotton and linen mixed, whether plain, treacle 20s. per painted, or stained, which fhall be imported into this kingdom during the time. romals, cotaforefaid from any parts beyond the feas (except the manufacture of Great Bri- tons, fave British, 6d. per yard, toin;) an additional duty of fix pence per hide for and upon every raw and un- raw hides, tanned hide which shall be exported out of this kingdom to parts beyond the feas (except to Great Britain) during the time aforefaid; an additional duty of one hilling for every rheam of writing or printing paper which shall be imported into this kingdom during the time aforefaid (except of the manufacture of Great Britain;) an additional duty of fix pence per yard over and above the prefent duties on all damask towelling or napkins made of flax or hemp imported into this kingdom from foreign parts, or from any other place than Great Britain, during the time aforefaid, at or under a yard wide, and of one fhilling per yard on all fuch goods from fix quarters to eight quarters wide, and of two fhillings per yard on all fuch goods from eleven quarters to twelve quarters wide. except to Bri tain, 6d. Paper, fave British, 15. per rheam, towelling at or under yard wide except from Great Britain 6d. per yard, from 6 to 8 quarters, 15. aid. 11 to 12, 28. Fees account III. And be it further enacted by the authority aforefaid, that the fix pence per pound, and all other fees which fhall or may be payable to the vice treasurer or ed for as further vice treasurers, paymafter or receiver general of this kingdom, upon iffuing or payment of any fum or fums which shall or may arife out of the aids herein before particularly mentioned, fhall be received by the faid vice treasurer or vicetreasurers, receiver, or paymafter general for the use of his Majefty, his heirs and fucceffors, during the time aforefaid, and shall be duly accounted for by him or them to his Majefty, his heirs and fucceffors, as a further additional aid hereby given and granted for the fupport of his Majefty's government. Further additional duties to 25 Dec. 1779, French wine IV. And be it further enacted by the authority aforefaid, that the feveral further additional rates, duties, and impofitions herein after mentioned fhall be granted, raifed, levied, and paid to his Majefty, his heirs and fucceffors, from the twenty fifth day of December one thousand feven hundred and feventy feven to the twenty fifth day of December one thoufand feven hundred and feventy nine inclufively; that is to fay, a further additional duty of four pounds thirteen hillings and four pence per ton for and upon all French wines; a further ddi- 4'. 135. 4d. per tional duty of fix pounds per ton for and upon all wines of the growth of Portugal; and a further additional duty of four pounds eleven fhillings per ton for and upon all Rhenish wines, and all other wines (except Spanish wines) which fhall Spanish 41. 115. be imported into this kingdom during the time aforefaid, over and above all other ton. Port 61. Rbnih, and others except lon, dusies now payable for the fame, and fo proportionably for a greater or lefs quan- fpirits, except tity; a further additional duty of fix pence per gallon for and upon all brandy, of fugar colo geneva, and other fpirits that fhall be imported into this kingdom from the nies, 6d. per galtwenty fifth day of December one thoufand feven hundred and feventy feven to the twenty fifth day of December one thousand feven hundred and seventy nine inclufively (except fpirits of the growth and produce of his Majfty's fugar colonies in America) over and above all other duties now payable for the fame; a further Paper (except additional duty of one fhilling per rheam upon every rheam of paper, except writing, print ing, brown, writing, printing, brown, blue, and preffing paper, which fhall be imported into blue, and prefthis kingdom from the twenty fifth day of December one thoufand feven hun- fing) is. per rheam, except dred and feventy feven to the twenty fifth day of December one thousand feven British, hundred and feventy nine inclufive, except of the manufacture of Great Britain; a further additional duty of ten fhillings for and upon every coach, chariot, ber- carriage 10s. VOL. XI. lin, B 1 4 wheel if more 20s. each, except hackneys, &c. 2 wheel chaises, 108. to 25 Dec. 1778, and 25 De A. D. lin, calafh, or chaife with four wheels, which any perfon fhall keep in his or her 1777-8. poffeffion, being in number not more than one, and of twenty fhillings for every Chap. 1. coach, chariot, berlin, calafh, or chaife with four wheels, which any perfon fhall keep exceeding that number (except hackney and ftage carriages, and carriages kept by coach makers for fale) and alfo an additional duty of ten fhillings on all chaifes with two wheels which any perfon fhall keep in his or her poffeffion (except hackney chaifes, and chaifes kept by the makers for fale) from the twenty fifth day of December one thoufand feven hundred and feventy feven to the twenty fifth day of December one thoufand feven hundred and feventy eight inclufively, over and above all other duties now payable for the fame; a further additional duty of ten fhillings for and upon ever coach, chariot, berlin, calash, or chaife with four wheels, which every perfon fhall keep in his or her poffeffion, being in number not more than one, and of twenty fhillings for every coach, chariot, berlin, calash, or chaife with four wheels which any perfon fhall keep excceding that number (except hackney and ftage carriages and carriages kept by coachmakers for fale) and alfo an additional duty of ten fhillings on all chaifes with two wheels which any perfon fhall keep in his or her poffeffion (except hackney chaises and chaifes kept by the makers for fale) over and above all other duties now payable for the fame, from the twenty fifth day of December one thoufand feven hundred and feventy eight to the twenty fifth day of December one thoufand feven hundred and feventy nine inclufively. cember 1779, Further additional duties to 25 December 1779, aquavitæ, ftrong waters, fpirits, diftilied for fale, 4d. per gallon, rum, fpirits of colonies, 4d. brandy, ge neva, or other fpirits imported td. carriages to collector in 3 months with abode. V. And be it further enacted by the authority aforefaid, that the feveral further additional rates, duties, and impofitions herein after mentioned fhall be granted, raifed, levied, and paid to his Majefty, his heirs and fucceffors, from the twenty fifth day of December one thousand seven hundred and feventy seven to the twenty fifth day of December one thousand seven hundred and feven y nine inclufively; that is to fay, a further additional duty of four pence per gallon. for and upon all aquavita, ftrong waters, or fpirits made or diftilled within this kingdom for fale, to be paid by the first maker or diftiller thereof; a further additional duty of four pence per gallon for and upon all rum or other fpirits of the growth and produce of his Majefty's fugar colonies in America, which shall be imported into this kingdom from the twenty fifth day of December one thoufand seven hundred and feventy feven to the twenty fifth day of December one thousand feven hundred and feventy nine inclufively; a further additional duty of fix pence per gallon for and upon all brandy, geneva, or other fpirits, which fhall be imported into this kingdom from the twenty fifth day of December one thoufand feven hundred and feventy feven to the twenty fifth day of December one thouand feven hundred and feventy nine inclufively, except fpirits of the growth and produce of his Majefty's fugar colonies in America. Certificate of VI. And be it further enacted by the authority aforefaid, that for the better collecting the faid duty chargeable on every perfon, who fhall keep any carriages with four wheels or two wheels (except as before excepted) every person, who from and after the faid twenty fifth day of December one thousand seven hundred and feventy feven fhall have or keep any coach, chariot, berlin, calafh, or chaife with four wheels, or chaife with two wheels, fhall within three calendar months after the faid twenty fifth day of December one thousand feven hundred and feventy seven, or within three calendar months after he or she shall have or keep any fuch coach, chariot, berlin, calafh, or chaife with four wheels, or chaife with two wheels, by writing under his or her hand certify to the collector of excife in fome one of the diftricts, where he or the fhall refide or dwell within the time aforefaid, a true account of every fuch coach, chariot, berlin, calash, and chaife with four wheels, and chaife with two wheels, which he or she fhall have or keep (except hackney or ftage carriages, and carriages kept by coachmakers for fale, and except hackney chaifes, and chaifes with two wheels, kept by the makers for fale) with the name of the place and parish of his or her refidence or abode at the time of giving fuch certificate; which faid certificate shall be A. D. 1777-8. Chap. 1. I. registered al phabetically and numbered, yearly lifts ceiver of duty, levied in dif be k pt by the refpective collectors of the feveral districts in this kingdom for money, turned, tered, VII. And be it further enacted by the authority aforefaid, that if any person or Not certifying carriage zol. perfons fhall have or keep any coach, chariot, berlin, calafh, or chaife with four as by 14 & 15 wheels, or chaife with two wheels, chargeable with the faid refpective duties by vir- C. 2. c. 8. tue of this act, which shall not be certified in manner as aforefaid, then and in fuch cafe every fuch perfon and perfons fo having or keeping fuch coach, chariot, berlin, calash, or chaife with four wheels, or chaife with two wheels, not certified as aforefaid, fhall for fuch neglect forfeit the fum of twenty pounds, to be fued for, recovered, and levied, and applied in fuch manner and form, and by fuch ways and methods, as are prescribed and appointed for the fuing, recovering, levying, and applying forfeitures and penalties in and by an act of parliament made and paffed in the fourteenth and fifteenth years of the reign of king Charles the fefecond, intitled, An act for the fettling of the excife or new impoft upon his Majesty, bis heirs and fucceffors, according to the book of rates therein inferted. Poffeffor owner. VIII. Provided nevertheless, that every perfon (except as before excepted) having in his or her keeping or poffeffion any coach, chariot, berlin, calafh, er charged as chaise with four wheels, or chaife with two wheels, belonging to another perfon, hall be charged for every fuch coach, chariot, berlin, calafh, or chaife with four wheels, or chaife with two wheels, with the faid duty impofed by this act, in the fame manner as the owner or proprietor thereof is or ought to be charged or chargeable for the fame by this act. Paid to col IX. And be it further enacted by the authority aforefaid, that the perfon or perfons, who for the time being fhall be authorized and impowered to collect and lector of district, levy the faid duty on coaches, chariots, berlins, calafhes, and chaises with four wheels, and chaifes with two wheels, fhall pay the fame to the faid collectors of the several districts, where the faid duties fhall be collected and raised; and that the faid collectors fhall keep feparate and diftinct accounts thereof, and pay the fame into his Majefty's treafury, as other money received by them for the ufe of paid to treahis MajeЯy. 5 X. Provided feparate accounts kept, fury. |