Taxation Act 1698

XXIV. Recital of Stat. 12 Car. II. c. 24. §14.

2 W. & M. c. 3; 4 W. & M. c.3. § 1; 5 W. & M. c. 7. § 26; 5 W. & M. c. 20. § 9; and that it is doubted that by the general Words of 8 W. III. c. 20. the Duties herein mentioned are chargeable from the last Day of Feb. 1696 until 1st Aug. 1706; Stat. 8 W. III. c. 20. declared to charge the Duties herein mentioned, From the Commencement and during the Continuance of the said Act.

And whereas by on e Act made in the Twelfth Yeare of the Reigne of King Charles the Second a Duty of Four Pence was imposed upon every Gallon of Strong Waters perfectly made imported from beyond the Seas to be paid for ever And by one other Act made in the Second Yeare of the Reigne of His present Majesty and the late Queen of Blessed Memory the like Duty of Four Pence per Gallon thereupon is payable during His Majesties Life and by another Act made in the Fourth Yeare of Their said Majesties Reigne there is a Duty of Six Pence imposed upon every Gallon of Single Brandy imported and a Duty of Twelve Pence on every Gallon of Double Brandy imported for the Terme of Ninety nine Yeares commenceing on the Twenty fifth Day of July One thousand six hundred ninety two And by one other Act made in the Fifth Yeare of Their said Majesties Reigne there is a Duty of Two Shillings imposed upon every Gallon of Single Brandy and Four Shillings upon every Gallon of Double Brandy imported for the Terme of Sixteene Yeares commenceing the Seaventeenth Day of May One thousand six hundred ninety seaven And by one other Act made in the same Yeare there is a Duty of Six Pence upon all Single Brandy and One Shilling on all Double Brandy imported granted in Perpetuity all which Duties upon Single Brandy do Amount to Three Shillings and Eight Pence for every Gallon and upon Double Brandy to Six Shillings and Eight Pence for every Gallon for the Excize thereof over and above other Duties which are payable for the Customes of the same And it is nevertheless doubted that by the generall Words of an Act of Parliament made in the Eighth Yeare of His Majesties Reigne intituled An Act for making good the Deficiencies of severall Funds therein mentioned and for inlarging the Capital Stock of the Bank of England and for raising the Publick Credit a further Duty of Two Shillings for every Gallon of Single Brandy and of Four Shillings for every Gallon of Double Brandy imported (which had been granted in the Fourth Yeare of the Reigne of His Majesty and the said late Queen) were and are (in strictness) imposed or chargeable from the last Day of February One thousand six hundred ninety six untill the First Day of August which shall be in the Yeare of our Lord One thousand seaven hundred and six which (if required or insisted upon) would amount to a Prohibition of X1 the said Commodities Be it therefore enacted and declared by the Authority aforesaid That the said Act for making good the Deficiencies of severall Funds therein mentioned and for inlarging the Capitall Stock of the Bank of England and for raiseing the Publick Credit or any thing therein contained shall not extend or be construed to extend to charge Single Brandies imported with the last mentioned Duty of Two Shillings for every. Gallon or Double Brandy imported with the last mentioned Duty of Four Shillings for every Gallon or any part thereof from the Commencement or during the Continuance of the Act last mentioned Any thing therein contained to the contrary notwithstanding

Editorial Information

X1 Variant reading of the text noted in The Statutes of the Realm as follows: of O. [O. refers to a collection in the library of Trinity College, Cambridge]