A. D. 1762. Anno tertio Georgii III. C. 12. 21 ' befeech your Majefty that it may be enacted ;' And be it enacted by the King's moft Excellent Majefty, by and with the Advice and Confent of the Lords Spiritual and Temporal, and Com- mons, in this prefent Parliament affembled, and by the Authority of the fame, That from and after Additional Duties grant- the thirty-firft Day of March one thoufand feven hundred and fixty-three, over and above all Sub- f^zh^ TmJI)?"' fidies of Tonnage and Poundage, and all other Subfidies, additional Duties and Impofitions what- j" 6 a " 3 foever, due or payable for all Wines and Vinegar imported into Great Britain, by any A£t or A£ts of Parliament now in Force, there fhall be raifed, levied, collected and paid unto his Majefty, his Heirs and SuccefTors (before Landing thereof) the additional Impofitions, Rates or Duties fol- lowing, without any Difcount or Deduction Inwards, or Drawback on Re-exportation afterwards ; that is to fay, For every Ton of French Wine and French Vinegar, which fhall be imported into this Kingdom, viz. On French Wines the Sum of eight Pounds ; and fo after that Rate for any greater or lelTer Quantity. and Vinegar imported 8 1. per Ton ; And alfo for every Ton of all other Wines and Vinegar imported into this Kingdom, the Sum and on all other Wines. of four Pounds ; and fo after that Rate for any greater or leffer Quantity. an . d v,ne |, ar Sported, ' ° ^— ' 4 1. per Ten; The fame to be raifed, levied, collected, paid and recovered in fuch Manner and Form, and by to be collected, levied fuch Ways, Means and Methods, and under fuch Penalties and Forfeitures (except as to Difcounts and paid, as exprefled in and Drawbacks aforefaid) as are mentioned and expreffed in the A£t of Parliament made and paffed ' J ac ' *' in the firft Year of the Reign of his late Majefty King James the Second, intituled, An Ail for granting his Majefty an Impojition upon all Wines and Vinegar imported between the twenty -fourth Day of June one thoufand fix hundred and eighty-jive, and the twenty fourth Day of June one thoufand fix hun- dred and ninety-three ; or in any other Act or A<ts of Parliament by which the faid Impofitions, or in any other Aft Rates and Duties upon all Wines and Vinegar imported, were continued and made perpetual ; making the Duties tnere- and all Powers, Penalties, Forfeitures, Provifions, Articles and Claufes therein contained, not any b ys iant P er P etu • ways altered by this Act, fhall continue in full Force and Effect during the Continuance of the faid Impofitions, Rates and Duties hereby granted, and fhall be applied, practifed and executed, for the raifing, levying, collecting, fecuring, anfwering and paying the faid Impofitions, Rates and Duties, according to the true Intent and Meaning of this Act, as fully and effectually to all Intents and Purpofes as if the faid Claufes, Matters and Things had been again repeated and re-enacted in the Body of this prefent Act; any Law, Cuftom or Ufage to the contrary in any wife notwith- ftanding. II. Provided always, That nothing in this Act contained fhall extend or be conftrued to extend, Damaged and tmmer- to lay any further Duties upon Wines damaged, corrupt or unmerchantable, and for which the chantable Wines ex- Merchants or Importers thereof fhall refufe to payor fecure the Duties; and which by an Act em pted from thefe addi- paffed in the twelfth Year of the Reign of his late Majefty King George the firft, intituled, A^nGw.'i. Ail for the Improvement of his Majefty' s Revenues of Cufoms, Excife, and Inland Duties, are on fuch Refufal directed to be received into the Cuftody of proper Officers of the Cufloms, to be publiclcly fold in order to be diftilled into Brandy, or to be made into Vinegar. III. And it is hereby enacted by the Authority aforefaid, That the faid Impofitions, Rates and The faid Duties to be Duties by this Ait granted, fhall from time to time be under the Management and Diredion of the "ndDireai^oMhT' refpedive Commiffioners of bis Majefty's Cuftoms, and their Officers for the Time being, and commmion'ers'of the fhall be paid into the Hands of the Receiver General of the Cuftoms in England for the Time be- Cuftoms ; and to be paid ing ; and fuch Receiver General fhall weekly, to wit, on Wednefday in every Week, if it be not an over weekly by the Re- Holy Day, and if it be, then on the next Day after that is not an Holy Day, anfwer and pay all " iv " General into the the Monies arifing by the faid additional Impofitions, Rates and Duties (the necefi'ary Charges of Exche 1 uer » raifing, collecting and anfwering the fame only excepted) into the Receipt of his Majefty's Exche- quer, diftinct and apart from all other Monies which fuch Receiver General fhall receive for the apart from all other Ufe of his Majefty, his Heirs and SuccefTors, /or the Ufes and Purpofes in this Act mentioned. Monies; IV. And be it further enacted by the Authority aforefaid, That there fhall be provided and kept and to be entered accor- in the Office of the Auditor of the faid Receipt of Exchequer, a Book or Books in which all the din s lv in pr , OF , e '". Bo k , s Monies hereby appointed to be paid v/eekly into the faid Receipt as aforefaid, fhall be entered fepa- t L p u V°ofe. """ rate and apart from all other Monies paid or payable to his Majefty, his Heirs or SuccefTors, upon any Account whatfoever. ' V. And whereas by the eighth Rule annexed to the Book of Rates referred to in the Act of Rule annexed to the ' Tonnage and Poundage paffed in the twelfth Year of the Reign.of King Charles the Second, Book of Rates. ' every Merchant bringing in any Sort of Wines into this Kingdom by way of Merchandize,
- and makin -, due Entries thereof, is allowed twelve Pounds per Centum for Leakage : And whereas
' it is of late Years become a Practice for feveral Merchants to lodge Spanijh, Portugal, and other ' Wines, at the Iflands of Guernfey and Jerfey, and after they have filled up the Cafks there, to
- import fuch Wines into this Kingdom, and demand the before mentioned Allowance for Leakage,
' notwithftanding the Casks ate quite full, to the lefTening of his Majefty's Revenue, and the Pre- ' judice of other Merchants who import Wines directly from the Place of their Growth :' For Re- No Allowance to be medy whereof, and in order to put all Merchants upon a more equal Footing; Be it enated by made '? r Le . aka E e ' but the Authority afoiefaid, That no Merchant fhall, in refpect of the Duties impofed by this Act, S y ^"m !he Coum.. be allowed twelve Pounds per Centum, or have any Allowance for Leakage upon any Wine im- or piace'of their ported Growth, &c.
