Taxation (No. 5) Act 1640

Taxation (No. 5) Act 1640X1

1640 CHAPTER 12 16 Cha 1

A Subsidy granted to the King of Tonnage and Poundage and other sums of money paiable uppon Merchandizes exported & imported. X2

Editorial Information

X1 Abbreviated title derived from Chronological Table of the Statutes: Covering the Period from 1235 to the End of 1971 (London: Her Majesty's Stationery Office. 1972)

X2 From the Original in the Parliament Office. This Act is not upon the Roll.

Grant of Tonnage, viz.;Wine imported, 3s. per Ton. Several Wines imported by Merchant Alien, 3s. per Ton, &c. Rhenish. Wine imported, 12d. per Awme. Grant of Poundage, viz.; Merchandize of Merchant Denizens and Aliens exported and imported, 12d. for every 20s. worth. The like Duty on Tin and Pewter Vessels exported by Merchant. Aliens. Proviso for Woollen Cloths manufactured here and exported by Denizens. Proviso for Wools and Leather exported, and for Wines not before mentioned, and for Fresh Fish and Bestial imported.

Whereas uppon examinac[i]on in this present Parliament of divers of the Farmoers Customers and Collectors of the Customes uppon Merchandize and likewise uppon theire owne confession it appeared that they have taken divers great Su[m]ms of Monie of his Ma^ts Subjects and likewise of Merchants aliens for Goods imported and exported by the Names of A Subsidie of Tonnage and Poundage, and by colour of divers other Imposic[i]ons laide uppon Merchandize w^ch have beene taken and received against the Lawes of the Realme in regard the said Su[m]ms of Monie and imposic[i]ons were not granted by co[m]mon consent in Parliament, and for soe doeing [X3 have] deserved condigne punishment: Bee it therefore declared & enacted by the Kings most excellent Ma[jes]tie and the Lords & Co[m]mons in this present Parliament assembled, And it is hereby declared and enacted that it is and hath bin the auncient right of the subjects of this Realme that noe Subsidie [X3 Custome] Impost or other charge whatsoever ought or may bee laid or imposed uppon anie merchandize exported or imported by Subjects Denizens or Aliens w^thout co[m]mon consent in Parliamm[en]t Yet nevertheles the Co[m]mons (before whome theis examinac[i]ons were taken) takeing into their considerac[i]on the great perill that might ensue to this Realme by the not guarding of the Seas and the other inconveniencs w^ch might follow in case the said su[m]ms of monie should uppon the suddaine bee forborne to bee paid, by and w^th the advise and consent of the Lords in this present Parliament assembled and by the authority of the same Doe give and grant to our Supreame Leige Lord and Soveraigne One Subsidy called Tonnage, (that is to say) Of everie Tonn of Wyne that is or shall come into this Realme or anie your Ma^ts Dõions by way of Merchandize the su[m]m of three shillings and soe after that rate And of every Tonn of Sweete Wynes aswell Malmesey as other, that is or shall come into this Realme by anie Merchant Alien three shillings and soe after the rate over and above the three shillings above menc[i]oned And of everie awme of Rhenish Wyne that is or shall soe come in twelve pence And alsoe one other subsidy called Poundage, (that is to say) Of all manner of Goods and Merchandizes of everie Merchant Denizen and Alien carried or to be carryed out of this Realme or any his Ma^ts Dõions or to be brought into the same by way of Merchandize of the value of every twenty shillings of the same Goods and Merchandize twelve pence soe after the rate, and of every twenty shillings value of tynn and Pewter Vessell carryed out of this Realme by every or anie Merchant Alien twelve pence over and above the twelve pence aforesaid Except and foreprized out of this Grant of Subsidie of Poundage all manner of Woollen Cloth made or wrought or w^ch shall be made or wrought w^chin this Realme of England, and by everie or any Merchant Denizen and not borne Alien carried or to be carried out of this Realme And all maner of Woolls Woolfells Hides and Backs of Leather, that is or shalbe carried out of this Realme and all Wynes not before lymitted to pay Subsidy or Tonnage, And all maner of Fresh Fish or Bestiall co[m]ming or that shall come into this Realme.

Editorial Information

X3 Variant reading of the text noted in The Statutes of the Realm as follows: interlined O. [O. refers to a collection in the library of Trinity College, Cambridge]

II. On Merchant Denizens, for Wool, 33s. 4d. per Sack, and for for every 240 Woolfells 33s. 4d. and for Hides and Backs £3. 6s. 8d. per Last;

On Merchant Aliens, for Wool, £3. 6s. 8d. per Sack, and for every 240 Woolfells £3. 6s. 8d. and for Hides and Backs £3. 13s. 4d. per Last; and also all Duties on Merchandize exported or imported by virtue of Letters Patent since 1 Jac. I. and which were continued and paid at the Beginning of this Parliament.

And further the said Commons by the advise assent and authority aforesaid Do give and grant unto oer said Leige Lord oer Soveraigne for the causes aforesaid, one other Subsidie that is to say Of every Merchant borne Denizen of and for everie Sack of Wooll thirtie three shillings foure pence, and of and for everie two hundred and fortie Woolfells thirtie three shillings and foure pence and of and for everie Last of Hides and Backs three pounds six shillings eight pence, and so after the same rate for everie lesse or greater quantitie for any the same Merchandize more or lesse And of every Merchant stranger not borne denizen of and for everie sack of Wooll Three Pounds six Shillings and eight Pence And of and for everie two hundred and fortie Woolfells Three Pounds six [X3 Shillings] and eight Pence, and for everie Last of Hides and Backs Three Pounds thirteen Shillings foure pence, and so of all the said Woolls Woolfells Hydes and Backs and of everie of them after the rate And such other so[m]mes of money as have been ymposed upon any Merchandize either outward or inward by p[re]text of any tres Patents Co[m]mission under the Great Seale of England or Privie Seale since the first yeare of the raigne of his late Ma[jes]tie King James of Blessed Memory and w^ch were continued and paid at the beginning of this p[re]sent Parliam[en]t. To have take enjoy and perceive the subsidies aforesaid and other the fore menc[i]oned su[m]ms and everie of them and everie part and parcell of them to our said leige Lord and Soveraigne from the fifteenth of July One thousand six hundred fourty one to the tenth [X3 Day] of August next ensueing.

Editorial Information

X3 Variant reading of the text noted in The Statutes of the Realm as follows: interlined O. [O. refers to a collection in the library of Trinity College, Cambridge]

III. Subsidy and Monies granted by this Act to be employed under the Provision of 1 Jac. I. c. 33.

And bee it further enacted by the authority aforesaid that the said Subsidy of Tonnage and Poundage Woolls and other su[m]ms of money shall bee taken and imployed dureing the time aforesaid to and for the intents and purposes and uppon and under such provisions clauses and limitac[i]ons as are contained in one Act made in the Parliament held in the first yeare of the raigne of his said late Ma[jes]tie King James of Blessed Memorie intituled An Act for the granting of a Subsidy to the King of Tonnage Poundage Woolls &c.

IV. The above Rates to be altered as shall be thought fit.

And It is hereby declared [X3 that y^e su[m]ms of money hereby granted] uppon Merchandize are not the rates intended to bee continued but the same to be hereafter in this present Parliam[en]t altered in such manner as shall bee thought fitt:

Provided that noe Penalty or Forfeiture contained in this present Act or in the said Act made in the first yeare of King James doe or shall ensue to any person or persons unles they refuse to compound for anie Merchandize or Goods imported or exported after notice given of this Act Penalties and Forfeiture by Proclamac[i]on where the said Goods are or ought to be entred.

Editorial Information

X3 Variant reading of the text noted in The Statutes of the Realm as follows: interlined O. [O. refers to a collection in the library of Trinity College, Cambridge]

V. Officer, &c. after the Determination of this Grant unduly continuing to receive the Subsidy.

Premunire.

And It is further enacted that any Customer or Comptroller or anie other Officer or person that after the determinac[i]on of this Grant shall take or receive or cause to be taken or received the said subsidy su[m]ms of money or any other imposic[i]on uppon Merchandize whatsoever exported or imported except the same by Grant in Parliament bee due or by such Grant shall become due, or have bin continuallie paid from the end of the raigne of the late King Edward the Third untill the begining of the raigne of the late Queene Mary shall incurr and sustaine the paines penalties and forfeitures ordained and provided by the Statute of Provision and Premunire made in the sixteenth yeare of King Richard the Second and shall alsoe from thencefourth bee disabled dureing his life to sue or impleade anie person in anie Acc[i]on reall mixt or personall or [X4 in] anie Court whatsoever.

Editorial Information

X4 Variant reading of the text noted in The Statutes of the Realm as follows: interlined O. [O. refers to a collection in the library of Trinity College, Cambridge]

VI. Proviso for Tobacco of English Plantations.

Provided alwaies That this Act shall not extend to anie Imposic[i]on or charge uppon anie sort of Tobacco of English Plantac[i]on but that the said Tobaccoes shall bee charged onely w^ch the payment of two pence in the pound and noe more.