Taxation (No. 5) Act 1694

Duties laid upon Glass Wares, and Stone and Earthen Bottles made here or imported, for Five Years.

Wee your Majesties most dutiful and loyal Subjects the Co[m]mons [X1 in Parliament assembled] for a further supply of your Majesties extraordinary Occasions for and towards the necessary defence of your Realmes and carrying on of the Warr against the French King doe humbly present your Majestie with the gift of the Impositions Rates and Duties herein after mentioned And doe beseech your Majesty that it may bee enacted. And bee it enacted by the Kings most excellent Majesty by and with the Advice and Consent of the Lords Spiritual and Temporal and Co[m]mons in this present Parliament assembled and by the Authority of the same That for and dureing the terme of Five yeares commencing from the Nine and twentieth day of September in the yeare of our Lord One thousand six hundred ninety five there shall bee raised levyed collected and paid unto and for the use of his Majesty for and upon all glass and glasse wares and for and upon all stone and earthen bottles which att any time or times within or dureing the said terme of five yeares shall bee made within this Kingdom of England Dominion of Wales and Towne of Berwick upon Tweed or imported or brought into the same the several and respective impositions rates duties and su[m]ms of money herein after mentioned over and above all such customes and duties as are already payable for or upon the importation of any such commodities (that is to say.)

Quart Bottles, &c. of Glass, Stone, or Earth, per Dozen, 12d.

For all quart bottles of green glasse flask glasse or any other kind of glasse whatsoever and for all glasse Bottle works whatsoever co[m]monly called or reputed quarts whether the same bee or shall bee plaine or marked or called rounds squares receivers retorts bolt-heads still-heads bodies handle-bottles or any other kind of glasse bottles or bottle-works whatsoever And for all stone and earthen bottles and bottle-works of what kind soever commonly called or taken for quarts a piece (flint glasse bottles excepted) which att any time or times within or dureing the said terme of Five yeares shall bee made within the said Kingdome of England Dominion of Wales or Towne of Berwick upon Tweed or which (not being made or manufactured within the same Kingdome Dominion or Towne aforesaid) shall bee imported or brought into the same the su[m]m of Twelve pence of lawfull English money for every Dozen reckoning Twelve to the Dozen and noe more and after that rate for a greater or lesser number.

Pint Bottles, &c. of Glass, Stone, or Earth, per Dozen, 6d.

For all pint bottles or bottle-works co[m]monly called or reputed for pints of glasse stone or earth (flint glasse bottles excepted) which att any time or times within or dureing the aforesaid terme shall bee made within the Kingdome Dominion or Towne aforesaid or bee imported or brought into the same there shall bee paid the su[m]m of Six pence of like money for every such Dozen and after that rate for a greater or lesser number.

Bottles less than Pints, and more than Quarts in Proportion to those before mentioned.

For all such bottles and bottle-works of glasse stone or earth holding lesse then pints or more then quarts a piece (flint glasse bottles excepted) which att any time or times within or dureing the aforesaid terme shall bee made within the Kingdome Dominion or Towne aforesaid or imported or brought into the same there shall bee paid in like money for every such dozen a certaine duty which shall beare the same proportion to the measure or bignesse of such bottells or bottle works as the su[m]m of Twelve pence beares to the measure or bignesse of the said quart bottles or the su[m]m of Six pence beares to the measure or bignesse of the said pint bottles and after that rate for a greater or lesser number than twelve.

Flint Bottles, Coach-glass, &c. £20 per Cent.

For all flint glasse-bottles and all glasses and glasse works of flint or that shall bee flint mixed with christall or other ingredients and made in a furnace commonly called a flint or christal furnace And for all looking glasse plates coach glasse plates and [X2 and] all other sort of plate glasse or glasse plates made or manufactured within the Kingdom Dominion or Towne aforesaid or which shall bee imported as aforesaid into the same (not being otherwise charged by this Act) there shall bee paid a duty to bee computed after the rate of Twenty pounds for every hundred pounds of the true and real value of the same.

Window Glass, £10 per Cent.

For all window glasse or glasse made in tables or otherwise proper to bee used in glazed windows which att any time or times dureing the said terme shall bee made or manufactured in this Kingdom Dominion or Towne aforesaid or which shall bee imported into the same there shall bee paid a duty to bee computed after the rate of Tenne pounds for every hundred pounds of the true and real value thereof.

All Glass not mentioned, £15 per Cent.

And for all other sorts of glasses glasse works and glasse wares of what nature or kind soever (not herein before particularly charged) which att any time or times dureing the said terme shall bee made or manufactured in the Kingdom Dominion or Towne aforesaid or which shall bee imported as aforesaid there shall bee paid a duty to bee computed after the rate of Fifteen pounds for every Hundred pounds of the true and real value of the same.

Duties to be paid by Maker and Importer.

All which said rates or duties by this Act imposed for and upon such of the said commodities as shall bee made in this Kingdome Dominion or Towne aforesaid shall bee paid by the respective maker [X3 or] makers of the same and for such of the said commodities as shall bee imported or brought in as aforesaid shall bee paid by the respective importer or importers thereof over and above such duties as are already payable upon such importation.

Editorial Information

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

X2 O. omits.

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