Taxation (No. 4) Act 1696

IV. Duties to be levied by Officers of the Customs, and paid into the Exchequer.

Powers, Penalties, &c. in 12 Car. II. c. 4. and in the Book of Rates and other former Acts in force.

And be it further enacted by the Authority aforesaid That the said several Subsidies of Tunnage and Poundage hereby granted shall be raised levied & collected by the respective Officers of his Majesties Customes for the time being under the Management & Direction of the Co[m]missioners of the Customs for the time being and shall be brought and paid or answered into the Receipt of his Majesties Exchequer for the Purposes in this Act mentioned (such additional Charge as shall be necessary for the Management of this Revenue onely excepted) and that all and every the Clauses Powers Directions Penalties Forfeitures Matters & Things whatsoever contained in the said former Act of Tunnage & Poundage or in the said Book of Rates or the Rules thereunto annexed or in any other Laws or Statutes whatsoever now in force for raiseing levying securing collecting answering or paying the Subsidy of Tunnage & Poundage thereby granted shall be applied practised and putt in Execution for the raiseing levying securing collecting answering and paying the Subsidy of Tunnage and Poundage by this Act granted as fully and effectually to all intents and purposes as if all and every the said Clauses Powers Directions Penalties Forfeitures Matters and Things were particularly repeated and again enacted in the Body of this present Act.

7 & 8 W. III. c. 20. §1.; The said Act not to extend to charge French Goods condemned as Prize with any other Duties than before that Act.

And whereas by an Act made in the last Session of Parliament intituled An Act for granting to his Majesty an additional Duty upon all French Goods & Merchandize a Duty of Twenty five pounds is laid upon every Tu[n]n of French Wine imported from and after the Twenty eighth Day of February One thousand six hundred ninety six upon every Tun[n] of French Brandy of single Proof Thirty pounds upon every Tun of French Brandy of double Proof Sixty pounds upon every Tun of French Vinegar Fifteen pounds and upon all other Goods of the Growth Product or Manufacture of France Twenty five pounds per Centum ad valorem over & above the Duties already charged thereupon which proves a very great Discouragem^t. to the Co[m]manders Officers and Seamen of his Majesties Shipps of Warr and to Privateers in annoying the Enemy Be it therefore enacted by the Authority aforesaid That nothing in the said [X1 Act] contained shall extend or be construed to extend to the chargeing of any Goods Wares or Merchandizes of the Growth Product or Manufacture of France which shall be bona fide seized or taken and condemned as Prize with any further or other Duties than what they were or ought to have been charged with all before the making of the said Act Any thing therein contained to the contrary notwithstanding.

Editorial Information

X1 interlined on the Roll.