Taxation Act 1698

XXV. Duty on Cinders of Pit Coal, shipped, &c. for Four Years, of 5s. per Chalder.

Contents of Chalder; to be paid by Owner, &c. of Ship at Place of Landing or Importation; Duties to be under Management of Commissioners of Customs, and under Penalties, &c. of 9 W. III. c. 13.

And be it enacted by the Authority aforesaid That there shall be raised levied collected and paid unto and for the Use of His Majesty His Heires and Successors for all Cynders made of Pit Coale which at any time or times dureing the Terme of Four Yeares commencing from the Fifteenth Day of May One thousand six hundred ninety nine shall be shipped or waterborn in order to be shipped within the Kingdom of England Dominion of Wales or Towne of Berwick upon Tweed or brought into the same the Sum of Five Shillings of lawfull English Money for every Chalder reckoning the Chalder to consist of Thirty six Bushells Winchester Measure and after that Rate for a greater or lesser Quantity to be paid at the respective Ports and Places of Importation or landing of such Cynders and to be charged upon the respective Owner and Owners Master and Masters or other Persons haveing the Charge of the Ship or Vessell in which the said Cynders shall be carried imported or brought And that the said Duties upon Cynders shall be under the Management and Government of the Commissioners of the Customes for the time being and shall be raised levied and collected by such Waies and Meanes and under the like Penalties and Forfeitures and with such Allowances and according to such Rules and Methods as in and by an Act of Parliament made in the Ninth Yeare of His Majesties Reigne intituled An Act for granting to His Majesty severall Duties upon Coals and Culm are prescribed authorized or mentioned for raising levying and collecting the Duties thereby granted