網頁圖片
PDF
ePub 版

church of England for the space of one year, without having of having a been prefent at any conventicle, affembly, or meeting, as afore- licence, &c. faid, and receive the facrament of the Lord's fupper according to the rites and ufage of the church of England, at least three times in that year, every such person or persons shall be again capable of having and using a licence to teach school, or to instruct youth as a tutor or schoolmafter, he or they also performing all that is made requifite thereunto by this act.

XI. Provided alfo, and be it further enacted, That every fuch Perfons conperfon so convicted, and afterwards conforming, in manner as forming after aforefaid, fhall, at the next term after his being admitted to, or conviction, to taking upon him to teach or inftruct youth, as aforefaid, make make oath of their having oath in writing in fome one of her Majesty's courts at Westmin- conformed. fter, in publick and open court, or at the next quarter feffions for that county or place where he fhall refide, between the hours of nine and twelve in the forenoon, that he hath conformed to the church of England for the space of one year before fuch his admiffion, without having been prefent at any conventicle, affembly or meeting, as aforefaid, and that he hath received the facrament of the Lord's fupper at least three times in the year, which oath fhall be there inrolled, and kept upon record.

XII. Provided always, That this act shall not extend, or be Not to extend conftrued to extend, to any person, who as a tutor, or school- to fuch as mafter, fhall inftruct youth in reading, writing, arithmetick, or teach to read, any part of mathematical learning only, fo far as fuch mathe- write, &c. matical learning relates to navigation, or any mechanical art only, and fo as fuch reading, writing, arithmetick or mathematical learning, fhall be taught in the English tongue only.

XIII. And whereas by an act of parliament made in Ireland, in the seventeenth and eighteenth years of his faid late majesty King Charles the Second, intituled, An act for the uniformity of publick prayers, and administration of the facraments, and other rites and ceremonies; and for establishing the form of making, ordaining, and confecrating of bishops, priefts, and deacons in the church of Ireland; it is enacted, concerning fchoolmafters and other perfons inftructing youth in private families in Ireland, as in and by the above recited act is enacted concerning schoolmasters and others inftructing youth in private families in that part of Great Britain called England: and whereas it is reasonable, that where the law is the fame, the remedy and means for enforcing the execution of the law fhould be the fame; be it therefore enacted by the authority aforefaid, That all and every the remedies, provifions, and clauses, in and by this act given, made, and enacted, shall extend, and be deemed, conftrued, and adjudged to extend to Ireland, in as full and effectual manner, as if Ireland had been exprefly named and mentioned in all and every the clauses in

this act.

Repealed by 5 George 1. cap. 4.

This act shall extend to Iręland.

CAP.

7 & 8 W. 3. C. 10. and

1 Jac. 2. c.4.

CAP. VIII.

An act for encouraging the tobacco trade.

HEREAS by an act made in the feventh year of the reign

of the late King William the Third, intituled, An act for continuing feveral duties granted by former acts upon wines and vinegar, and upon tobacco and Eaft India goods, and other merchandizes imported, for carrying on the war against France, the methods prefcribed for collecting the impoft duty upon tobacco, granted by an act paffed in the first year of the reign of King James the Second, are altered, and, among other things, it is enacled, That on any payment of the faid duty for tobacco to be confumed here, there be an allowance of eight pounds per cent. for the merchant's encouragement, in confideration of waste and shrinkage in the cellars, and an allowance of four pounds per cent. in confideration of waste that may arife on any tobacco exported within the time allowed by law, to be Struck off only from the entries, and not to be paid where the whole quantity entred fhall happen to be exported; both which acts are fince continued, and are now in force: and whereas by law there are feve ral other duties payable on the importation of tobacco, but no provifion is made thereby for giving any allowance out of the fame, in confideration of waste or shrinkage, as aforefaid; and it being reasonable that the manner of collecting the feveral duties upon tobacco should be in one uniform method, and that the fame allowance for waste and Shrinkage on the confumption here, fhould be granted to the exporters, for the prefervation and improvement of that most beneficial trade, which, for many years past, hath greatly declined; be it enacted and declared by the Queen's moft excellent majesty, by and with the advice and consent of the lords fpiritual and temporal, and commons, in this prefent parliament affembled, and by the authority of the fame, That from and after the first day of June one thousand seven hundred and fourteen, during the term of five years, and from thence to the end of the then next session of parliament, there fhall, for the better encouragement of the faid confumption and export trade, be an allowance of eight pounds per cent. made to the merchant at importation, out of all the duties payable upon tobacco, inftead of the aforefaid eight pounds, Not to be de- and four pounds per cent. which by the before recited acts are ducted on ex- to be allowed only out of the impoft duty, and which faid alportation. lowance of eight pounds per cent. out of all the faid duties, shall not be deducted from the merchants on exportation; any law or custom to the contrary notwithstanding.

After June 1714. for five years, 81. per cent. allowed out of all the duties on to

bacco.

12 Car. 2. c. 4.

II. And whereas by the act of tonnage and poundage made in the twelfth year of the reign of King Charles the Second, and by the book of rates thereunto annext, an additional duty of one penny per pound was made payable for all tobacco of the English plantations, upon giving fecurity for payment of the fame at nine months after the importation: and whereas by the faid act made in the first year of the reign of 1 Jac. 2. c. 4. the late King James the Second, a duty of impoft of three pence per pound was laid on the fame tobacco, and fix pence per pound on all tobacco of foreign plantations, the method of collecting which impoft duty was

altered

altered by the faid act made in the feventh year of the reign of the

C.

late King William the Third, and thereby the payment thereof was to 7 & 8 W. 3. be at the end of eighteen months, with certain difcounts at different c. 10. rates for prompt payment within the respective times thereby limited: and whereas by an act made in the ninth year of the reign of his faid late majesty King William the Third, a further fubfidy of one penny

per pound was laid on all tobacco of the English plantations, payable 9 & 10 W. 3. in three months from the importation, upon fecurity: and whereas by c. 23. one other act made in the fecond year of her Majesty's reign, a duty

of one third part of one penny per pound was made payable on the 2 & 3 Ann.c.9. fame tobacco, and the importer to have nine months for the payment thereof, on fufficient fecurity; all which acts before mentioned are, by feveral fubfequent acts, fince continued, and are now in force: and whereas the payment of the faid feveral duties, at the different times, as before mentioned, according to the refpective acts of parliament, has by experience been found prejudicial and burthenfome to trade, and a lofs to the revenue: for prevention whereof for the future, be it All duties on further enacted by the authority aforefaid, That from and after tobacco to be the first day of June one thoufand feven hundred and fourteen, paid at the during the term of five years, and from thence to the end of the end of 18 then next feffion of parliament, all the faid feveral and refpec- By 5 Geo. 1. tive duties on tobacco, granted by the aforementioned acts of c.7. this act is parliament, and fince continued, fhall be due and payable, dur- continued as ing the term aforefaid, at the end of eighteen months, to com- long as the du mence at the end of thirty days after the mafter's report of the hall continue. ship, or to commence from the merchant's entry of the goods within those thirty days, which fhall firft happen, and the bond or bonds to be given for the fame, thall be made payable at the end of eighteen months accordingly; any ftatute or law to the contrary notwithstanding.

months.

ties on tobacco

III. Provided always, That if the importer or proprietor of Allowance for tobacco fhall, upon entry thereof, pay ready money for all or ready money. any part of the faid duties within the faid thirty days, or at any time or times within any of the first fifteen months of the faid eighteen months, to commence at the end of the faid thirty days after the master's report of the ship, he shall, in lieu of all for. mer discounts made for prompt payment, out of all the said duties have an allowance made of ten pounds per cent. per ann. for the faid fifteen months, or proportionably for fo many intire months of the said fifteen months as shall then remain unexpired, but not to be allowed any discount after the end of fifteen months, nor for any less time than a month; and in cafe after the importer or proprietor fhall have given fecurity, as aforefaid, (which at his election may be in one or more bond or bonds) to pay the faid feveral duties in eighteen months, and fhall be defirous to discharge his bond or bonds, or any part thereof, in ready money, fooner than fifteen months, he fhall be abated upon the bond or bonds for fuch prompt payment, fo much as the laid discount fhall amount to, in proportion to fuch time, but not to be allowed any discount after the end of fifteen months.

IV. Pro

Not to take

cent. for

IV. Provided alfo, That nothing in this act contained, is away 81. per intended to take away the faid allowance of eighteen pounds fhrinkage, nor per cent. to be made out of the feveral duties for the merchants 51. in the hun- encouragement, and in confideration of wafte and fhrinkage, nor the allowance of five in the hundred, out of the several subfidies, and the faid additional duty, by virtue of the respective act of tonnage and poundage, and other acts before recited.

dred out of

the fubfidies.

On paying

V. And whereas feveral merchants and other perfons concerned in the importation of tobacco of the English plantations, are frequently under difficulties, and unable to give good and fufficient fecurity for the payment of the feveral duties impofed thereon: and whereas putting the fame into proper warehouses may not only be an ease and convenience to the importers thereof, but also a fecurity to her Majesty's revenue, be it therefore enacted by the authority aforefaid, That from and after the first day of June one thousand seven hundred and fourteen, during the term of five years, and from thence to the end of the then next feffion of parliament, in cafe any houfed at mer- perfon importing any of the faid tobacco, fhall pay down in chants charge. ready money the fubfidy of one penny per pound due and pay12 Car. 2. C. 4. able to her Majefty by the act of the twelfth year of the reign

down the duty of 1 d. per lb.

tobacco may be ware

[blocks in formation]

of his late majesty King Charles the Second, or by any act or acts continuing the fame, and fhall then defire to have the faid tobacco put into warehouses, under the Queen's and the merchant's locks, for the fecurity of the remainder of the duties, the merchant or his fervants fhall have free access into the said warehouses, at all seasonable times; and the custom-house officers are hereby required to attend, without fee or reward: and it fhall and may be lawful for the commiffioners or principal officers of the customs, to permit and cause the faid tobacco to be lodged and put into warehouses (to be provided by and at the charge of the merchants, and to be first approved by the faid commiffioners or officers) upon the merchant's giving his own bond for payment of the duties at the end of fifteen months; and if the importer or importers of such tobacco, as has been fo lodged in the warehouses, fhall not, within the faid time of fifteen months, offer good and fufficient fecurity for payment of the duties at the end of the faid eighteen months, or by debentures on exportation of fuch tobacco, or payment of the feveral duties for which his own bond hath been given, discharge his or their obligations, or any part thereof, but that the tobacco, or any part thereof, fhall continue and be ftill remaining in the faid warehouses, for want of the payment of the duties due thereon; in fuch cafe it fhall be lawful for the faid commiffioners, or principal officers of the customs for the time being, and who are hereby required and impowered, to cause the said tobacco fo remaining to be publickly fold by inch of candle, first giving the proprietor or proprietors fourteen days notice, or leaving the fame in writing at the place of his or their laft abode, the product thereof, after fuch fale, first to be applied towards payment of the cuftoms and charges that have been expended thereon, and the overplus, if any, to be ren

dred

dred and paid to the proprietor, or other person lawfully autho

rized to receive the fame.

duties to be

VI. Provided always, That in cafe any tobacco put into the Tobacco faid warehouses, and fo locked up, as aforefaid, fhall be burnt burnt in the or destroyed by fire, during the time it remains in the faid ware- warehouses, houses, the proprietors or owners of such tobacco shall be allow- allowed, and ed the duties paid, and the bond fhall be discharged for fo much bond dif thereof as fhall have been fo burnt or destroyed

entred,

charged. VII. And whereas divers great quantities of tobacco of the English For tobacco in plantations have been imported for fome time, but by reafon of the the river undeadnefs of the tobacco trade, occafioned by the length of the late war, the importers or proprietors thereof have not entred the faid tobacco, and paid or fecured the duties for the fame, as the law requires; for relief therefore of the said importers or proprietors of the faid tobacco in this special cafe, be it further enacted by the authority aforefaid, That the time of importation of all fuch tobaccoes, Time of imas are already imported, and not entred, fhall be reckoned to portation to be be from the second day of June one thousand seven hundred and reckoned from fourteen, in like manner as if the masters of the faid fhips or 2 June 1714. veffels had made report of their several ladings on that day; and the importers or proprietors of fuch tobacco fhall pay or secure the duties, and have and enjoy the feveral allowances and difcounts, and be entituled to draw back the duties, as fully and in like manner as if the said tobacco had been imported, and the masters of the fhips had made their respective reports of their ladings, on the faid fecond day of June one thousand feven hundred and fourteen; any law, ufage or cuftom, to the contrary in any wife notwithstanding.

VIII. And whereas it hath been found by experience, that her Ma- No allowance jefly's revenue fuffers great prejudice, as well by allowances for da- for damaged maged tobacco, as by the obtaining a drawback by debenture on the re- tobacco. Shipping the fame, as if fuch tobacco had been found and good, and paid the duties at importation; for preventing the like abuses for the future, be it further enacted by the authority aforefaid, That from and after the first day of August one thousand seven hundred and fourteen, within or during the term of five years thence next enfuing, or at any time before the end of the then next feffion of parliament, no merchant or other person whatfoever shall have any allowance or abatement for the subsidies or other duties made him, for any fort of tobacco imported, or to be imported, under pretence of fuch tobacco being corrupt or unmerchantable: but in cafe any merchant or other perfon fhall Merchant rerefuse to make entry of fuch damaged tobacco, and to pay and fufing to pay fecure the whole duties due and payable for the fame, then he the duties, or they fhall have liberty to feparate from his or their tobacco, to be deftroyfo much thereof as they fhall refufe to pay custom for; and the ed, &c. principal officers of her Majefty's cuftoms, or any two or more of them, fhall caufe all fuch corrupt tobacco to be weighed and publickly burnt, or otherwise destroyed as not wholfome and fit for ufe; and the owner or importer thereof fhall be discharged from paying or fecuring any fubfidy, or other duties for the fame,

fuch tobacco

to

« 上一頁繼續 »