the present war, in which your Majefty is engaged, and for enabling your Majefty, at the end thereof, to eftablish a good and lafting peace, have for that end and purpose given and granted, and do by this act give and grant unto your Majesty, the feveral rates, duties, impofitions, and fums of money, as well for and upon fuch excifeable liquors, as for and upon fuch pepper, raifins, fpices, and fnuff, as are herein after-mentioned; and do most humbly befeech your Majesty that it may be enact ed; and be it enacted by the Queen's most excellent majesty, by and with the advice and confent of the lords fpiritual and temporal, and commons, in this prefent parliament affembled, and by authority of the fame, That from and after the feaft of the New duties annunciation, which shall be in the year of our Lord one thou- of excife for fand seven hundred and ten, there fhall be, within and through- 32 years, from out the whole realm of Great Britain, railed, levied, collected, 25 March, and paid unto her Majesty, her heirs and fucceffors, for and perpetual by during the term and space of thirty two years from thence next 6 Geo. 1. c. 4. and immediately enfuing, and fully to be compleat and ended, f. 1. for beer, ale, cyder, and other liquors herein after expreffed, by way of excife, over and above all duties, charges, and impofitions, by any former act or acts of parliament fet or impofed, the feveral rates and duties of excife herein after expreffed; that is to fay, 1710. made For every barrel of beer or ale (above fix fhillings the barrel, Strong beer, exclufive of the duties of excife) brewed by the common brewer, or any other perfon or perfons who doth or fhall fell or tap out beer or ale, publickly or privately, to be paid by the common brewer, or by fuch other perfon or perfons refpectively, and so proportionably for a greater or leffer quantity three pence. For every barrel of fix fhilling beer or ale, or under, brewed by the common brewer, or any other perfon or perfons who doth or fhall fell or tap out beer or ale, publickly or privately, to be paid by the faid common brewer, or by fuch other perfon or perfons respectively, as aforefaid, and fo proportionably for a greater or leffer quantity, one penny, Small beer. For all cyder and perry made and fold by retail, upon every Cyder and hogfhead, to be paid by the retailer thereof, and so proportion- perry. ably for any greater or leffer measure, five pence. For all verjuice made for fale, upon every hogfhead, to be Verjuice. paid by the maker thereof, and fo proportionably for a greater or leffer quantity, five pence. For all metheglin or mead, made for fale, whether by retail, Metheglin, or or otherwife, to be paid by the maker thereof, upon every gal- mead. lon, one penny. For and upon every barrel of vinegar, vinegar beer, or liquors Vinegar. preparing for vinegar, which fhall be brewed or made of any English or foreign materials, by any person or persons whatsoever, for fale, and fo in proportion for a greater or leffer quantity, to be paid by the maker thereof, nine pence, For Strong waters. Spirits. New duties lected. For every gallon of ftrong waters or Aqua vita, made for fale, to be paid by the maker thereof, one penny. And for every gallon of fpirits made in Great Britain, of any kind of wine or cyder imported, two pence. II. And be it enacted by the authority aforefaid, That the how to be col- faid feveral rates, duties, and impofitions upon beer, ale, cyder, and other liquors aforefaid, and all arrearages thereof, be raised, levied, collected, and paid unto her Majefty, her heirs and fucceffors, during the faid space and term of thirty two years, in the fame manner and form, and by fuch rules, ways, and means, and under fuch penalties and forfeitures, and with fuch power of mitigation, and other powers, and with fuch allowances, as any the duties of excife upon beer, ale, or other liquors, are by any act or acts of parliament or law whatfoever, now in force, enacted, appointed, or allowed to be raifed, levied, collected, managed, recovered, and paid; and that fo much of the faid acts as are now in force, for the raifing, levying, collecting, paying, or answering the said duties of excile, or any of them, formerly granted, fhall be continued and revived, and be practised, put in execution, and observed, in and for the raising, levying, collecting, managing, adjudging, and anfwering the faid duties of excife, by this act granted, for and during the said term of thirty two years, and all arrearages thereof, for the purposes in this act expreffed, as fully and effectually as if the fame were particularly and at large re-enacted in the body of this present act. Two penny This fection 1. 58. to the duties. III. And be it further enacted by the authority aforefaid, That for the barrel of two penny ale, mentioned and described in the seventh article of the treaty of union, there fhall be only paid and charged, by virtue of this act, fuch a proportional part of three pence, as two fhillings bears to four fhillings and nine pence, over and above the other duties wherewith the faid` barrel of ale is charged in the faid article. Vinegar for IV. And whereas it may be doubted whether fuch perfons as make pickles liable vinegar, and use the fame in the preparing or making of pickles for fale, are vinegar-makers within the meaning of this and the other acts relating to the duties upon vinegar; it is hereby declared, That from and after the commencement of this act, the vinegar fo made and used is and fhall be liable to the duties by this act, and the former acts, whereby the duties on vinegar are imposed; and the faid perfons fhall, to all intents and purposes, be deemed and taken to be the makers of vinegar for fale, within the meaning of the fame acts. lead not lia ble. Vinegar for V. Provided always, That nothing in this or any other act, making white fhall extend, or be conftrued to extend, to charge with this or any other duty, fuch vinegar as fhall be made by the manufacturers of white lead only, and used and confumed by themfelves, in the making and preparing the fame, and to no other use whatsoever; nevertheless, fuch makers of vinegar, fo used in the preparing of white lead (in cafe they fhall fell or deliver QUE out any vinegar whatsoever by them made, to any perfon or perfons, or employ the fame for any other ufe) fhall from henceforth be chargeable with all duties payable to her Majesty by vinegar-makers, for all vinegar by them made or to be made. VI. And her Majefty's faid dutiful and loyal fubjects, the New duties commons of Great Britain in parliament affembled, do alfo moft on pepper, &c. humbly befeech her Majefty, that it may be enacted; and be it from 6 Febfor 32 years, enacted by the authority aforefaid, That there fhall be answered ruary, 1709. and paid unto her Majefty, her heirs and fucceffors, for and Made perpetual upon all and all manner of pepper, raisins, nutmegs, cinnamon, by 6 Geo. I. cloves, and mace whatsoever; and for such snuff as is herein C. 4. f. I. after-mentioned, imported or to be imported into the kingdom of Great Britain, at any time or times after the fixth day of February, one thousand seven hundred and nine, within or during the term of thirty two years from thence next and immediately enfuing (over and above all duties, and additional duties already payable for the fame, or any of them, by any other law now in force) the feveral new rates, duties, and fums of money following; that is to say, For every pound of pepper, Averdupois weight, imported, as Long pepper aforefaid, one fhilling and fix pence. not chargeFor every hundred weight of raisins of what kind foever, im- able with this ported, as aforefaid, accounting one hundred and twelve pounds duty. Averdupois to the hundred, the fum of five fhillings. 9 Annæ, c. 6. 1.59: And for all nutmegs, cinnamon, cloves, and mace, imported, Railins. as aforefaid, as much as the fame spices refpectively pay by any Nutmegs, &c. law or laws now in force, upon the importation thereof, it be- See 8 Geo. 1. ing intended by this act, that the present duties upon the im- C. 15. f. 17. portation of nutmegs, cinnamon, cloves, and mace, shall be doubled. And for every pound weight Averdupois of all fnuff imported, Snuff. as aforefaid, not being of the product or manufacture of her The old duty only to be Majefty's plantations, the fum of three fhillings. paid for fnuff, The faid refpective duties, for and upon all pepper, raifins by 12 Geo. 1. nutmegs, cinnamon, cloves, mace, and fnuff, to be paid or fe- c. 26. f. 1, 3. cured in the manner herein after-mentioned. VII. And for the better fecuring the duties upon pepper by this and other acts of parliament impofed, and to the intent that the fame may not be too burdenfome on the importers of fuch pepper, as fhall be again exported to parts beyond the feas; it is hereby provided, and further enacted by the authority aforefaid, That from and after the feventeenth day of Pepper imFebruary, one thousand feven hundred and nine, all fuch pepper ported after as fhall be imported into the kingdom of Great Britain, fhall, 17 February, upon entry thereof, be forthwith carried and put into fuch ware- warehoufed, houfe or warehouses, as fhall for that purpose be provided by and at the charge of the importers of the faid pepper, and be ap-. proved of by the commiffioners of her Majefty's customs for the 1709. to be and half the fubfidy paid; and if to be not to be car- the time being; and half the fubfidy which by law is payable for pepper, imported after the faid feventeenth day of February, fhall be paid down in ready money by the importer or importers thereof, who fhall have power to fift or garble the said pepper as hath been ufual, and ever practifed, to make it merchantable; which faid pepper fo brought into fuch warehouse or warehouses, shall not be taken or carried out thence upon any account whatsoever, other than as is herein after-mentioned; that is to say, fuch of the faid pepper as fhall be fold to be conconfumed in fumed or spent in Great Britain, fhall be delivered out of such Great Britain, warehouse or warehouses, unto the perfon or perfons who fhall buy the fame of the importer or importers thereof, upon fuch perfon or perfons paying to her Majefty's use the duties charged or impofed, or to be charged or impofed, by this or any other act or acts of parliament in that behalf, for or upon fuch pepper fo bought (other than and except the before-mentioned halffubfidy; and fuch of the faid pepper as fhall be for exportation to parts beyond the feas, fhall be delivered out of fuch warehouse or warehouses, unto the importer or importers thereof, or fuch buyer or other perfon or persons, as such importer or importers fhall appoint in that behalf, upon fufficient fecurity to be first given by the importers, or fuch buyers or other perfons, to her Majefty, her heirs and fucceffors (which fecurity the faid commiffioners of her Majefty's customs are hereby required and impowered to take) that the fame and every part thereof, shall be exported, and not relanded in Great Britain; which faid fecurities fhall be discharged without fee or reward, upon certificate returned or produced to the faid commiffioners of the customs, under the common feal of the chief magiftrate in any place or places in parts beyond the feas, or under the hands and feals of two known British merchants, then being at fuch place or places, that fuch pepper was there landed, or upon proof by credible perfons, that fuch pepper was taken by enemies, or perished in the feas; the examination and proof thereof being left to the judgment of the faid commiffioners of the cuftoms for the time being. If to be ex ported, fecurity to be giv en, &c. What shall be destine impor per. VIII. And for preventing all clandeftine importing or bringdeemed clan- ing any pepper into this kingdom of Great Britain, be it furtation of pep- ther enacted by the authority aforefaid, That if any perfon or perfons, or bodies politick or corporate, from and after the faid feventeenth day of February, one thousand seven hundred and nine, fhall import or bring any pepper into any port of or in this kingdom of Great Britain other than the port of London; or into the port of London, and fhall not make due entries of fuch pepper fo imported or brought in, and bring the fame into the faid warehoufe or warehouses, as aforefaid: the fame fhall be, and is hereby adjudged, deemed, accounted, and taken to be clandeftine running, and unlawful importation thereof; and fuch perfon or perfons, or bodies politick or corporate, fo offending therein, and their abettors, fhall not only forfeit and lofe all fuch pepper pepper fo clandeftinely run as aforefaid, but also the fum of one hundred pounds, to be recovered and divided, one moiety to her Majesty, her heirs and fucceffors, and the other moiety to the perfon or perfons that fhall feize, fue, or inform for the fame, in any of her Majefty's courts of record at Westminster, or in the court of Exchequer in Scotland. IX. And for preventing the clandeftine carrying of any of What fhall be the faid pepper out of the faid warehouses, be it enacted by the deemed clandeftine carryauthority aforefaid, That the keeper or keepers of the faid ware- ing out of houfe or warehouses (who fhall be provided at the charge of the pepper. importers) fhall keep one or more book or books, wherein he or they fhall fairly enter or write down an exact, particular, and true account of all pepper which thall be brought into and carried out of his or their faid warehouse or warehouses, and the days and times when the fame was fo brought in and carried out, and how much thereof was delivered out to be confumed and spent in Great Britain, and how much for exportation, as aforefaid; and fhall at the end of every fix months tranfmit in writing an exact account thereof, upon oath, to the commiffioners of the cuftoms for the time being, together with an exact account of how much shall be remaining in his or their faid warehouse or warehouses refpectively, and the faid commiffioners are hereby impowered and enjoined, within one month after the same shall be tranfmitted to them as aforefaid, to appoint one or more perfon or perfons to infpect the faid book or books, warehouse or warehouses, and to examine the faid accounts; and if upon examination it shall appear that any of the faid pepper was delivered out otherwise than as aforefaid, or before paying the duties of fuch of the said pepper as fhall be fold to be confumed and spent in Great Britain, or giving fuch fecurity, as aforesaid, for fuch of the faid pepper as fhall be delivered out for exportation, as aforefaid, then the warehouse-keeper or warehousekeepers, fo offending therein, fhall not only forfeit and lofe the value of the faid pepper fo carried out, as aforefaid, and be for ever difabled from any publick employment for the future, but alfo fhall forfeit the fum of one hundred pounds for every fuch offence, to be recovered and divided, as aforefaid. X. And be it further enacted by the authority aforefaid, That Proprietors it fhall and may be lawful to and for the proprietor or proprie- may affix a lock on the tors of the faid pepper, fo lodged in any warehouse or ware- warehouse, houses, as aforefaid, to affix one lock to every fuch warehouse, &c. the key of which fhall remain in the cuftody of fuch proprietor or proprietors; and that he or they may, in the prefence of the faid warehouse-keeper or warehouse-keepers, who is and are hereby obliged to attend at all seasonable times for that purpose, view, fort, and deliver out the faid pepper, or any part thereof, in manner following; that is to fay, Such of the faid pepper as fhall be fold to be confumed and fpent in Great Britain, to the perfon or perfons who fhall buy the fame, upon paying the duties charged or impofed thereon, as aforefaid, and fuch of the faid pepper as fhall be fold for exportation to parts beyond the |