A.D. i6gg. Anno decimo & undecimo Gulielmi III. C. 21. 17 CAP. XXI. An Aft for laying further Duties upon Sweets, and for lefTening the Duties as well upon Vinegar, as upon certain Low Wines, and Whale Fins, and the Duties upon Brandy im- ported, and for the more eafy raifing the Duties upon Leather, and for charging Cyn- ders, and for permitting the Importation of Pearl Allies, and for preventing Abufes in. the brewing of Beer and Ale, and Frauds in Importation of Tobacco. Mqfi Gracious Sovereign, WE your Majefty's moft dutiful and loyal Subjefts, the Commons of England, in Parliament aflem- bled, as a further Supply for your Majefty's neceffary Occafions, have given and granted unto your Mijefty the Rates and Duties herein after mentioned, and do humbly befeech your Majefty, that it may be enacted ; and be it enafbed by the King's mofl Excellent Majefty, by and with the Advice and Confent of the Lords Spiritual and Temporal, and Commons, in this prefent Parliament aftembled, and by the Autho- rity of the fame. That there fhall be raifed, levied, colledted, and paid, to and for the Ufe of your A4a- Duties to be jefry, your Heirs and Succeffors, for and upon all Sweets made or to be made within the Kingdom of P^'"* o" Sweets, England, Dominion of IVales, and Town of Berwick upon Tweed, for Sale (over and above all former Duties already granted upon Sweets, and which are to continue during the refpedtive Terms granted in the fame) the Rates and Duties following ; that is to fay, II. For every Barrel of Sweets made for Sale, after the tenth Day of 7W<7y one thou fand fix hundred Sweets made be- ninety-nine, and before the twentieth Day of %/y one thoufand fix hundred ninety-nine, the Sum of*"/^*"!"'? twelve Shillings. ' J ^ fe"'" ^'^ III. For every Barrel of Sweets made for Sale, after the nineteenth Day of yw/y one thoufand fix And before a? hundred ninety-nine, and before the twenty-fifth Day of March one thoufand feven hundred and one, March 1701. the Sum of twenty-four Shillings. 24s. per Barrel. IV. And for every Barrel of Sweets made for Sale, from and after the twenty-fourth Day of iI<fr7j-<:Zi Before 15 March one thoufand feven hundred, and before the five and twentieth Day of March which fhall be in the Year lyo^- 36s. per of our Lord one thoufand feven hundred and fix, the Sum of fix and thirty Shillings : The faid ??r^' ^1 '*>= Duties to be paid by the Maker and Makers of the faid Sweets, and fo in Proportion for greater or leffer ^ ^ Quantities. V. And it is hereby declared. That all Liquors made by Infufion, Fermentation, or otherwife, from Liquors deemed foreign Fruit or Sugar, or from Fruit or Sugar mixt with other Materials, and commonly made ufe oft" be Sweets. for recovering, increafing, or making of any Kinds of Wine or Cyder, or of any Liquor called. IVlne, loGeo, z.c. 17. ihall be deemed to be Sweets within the Meaning of this and all former Adts for laying Duties on Sweets ; and that the refpeftive Duties impofed on Sweets by every of the faid former Afts are chargeable by the Duties chargeable Barrel, and fo in Proportion for any greater or lefler Quantity ; and that any Perfon who is a Retailer y ^^^ Barrel, of, or fliall at any Time fell or make ufe of, any the Liquors aforefaid, for any the Purpofes before MakerofSwcetj. mentioned, and in whofe Cuftody any Qtiantity of fuch Sweets, exceeding two Gallons, fhall be found, fhall be deemed and taken to be a Maker of Sweets for Sale within the Meaning of this and the faid former ASs. VI. Provided always, and be it enafled by the Authority aforefaid, That all Refiners of Sugar, who ProTifo. fhall before the firfl: Day of fune one thoufand fix hundred ninety-nine, enter into a Bond or Bonds to Refiners of Su- his Majefty, of the penal Sum of five hundred Pounds, upon Condition that he or they fhall not fell, de- E^""- liver out, or difpofe of any Sweets or Liquors, commonly called Syrups, made from Sugar (except Mel- lafiTufes) or make ufe of the fame, in making or increafing, or improving any Wine, Cyder, or Perry, or any Liquor called IVinc, fhall not be chargeable with the Duties of Sweets or Syrups hereby impofed, which he or they fhall make from S*igar, until he or they fhall fo fell, difpofe, or make ufe of fuch Sweets or ■ Liquors made from Sugar. VII. And it is enafted by the Authority aforefaid. That the Duties on Sweets hereby granted fliall be Duties how aj. applied, and are hereby appropriated, for the fame Ufes and Purpofes, to which Part of the prefent Du- P'^opf'^'^J- ■ties on Sweets, with all the Duties on Alalt, are appropriated, by an Aft of Parliament made in the eighth , ^ Year of his Majefty's Reign. -- svy. 3.0.22. ■ ■' VIII. And whereas by Virtue of feveral Afts of Parliament nov/ in Force, there are feveral different Rates and Duties impofed on Vinegar, Vinegar Beer, 6r Liquors prepared for Vinegar, made within this Kingdom for Sale, by which Means the fame Liquor is twice charged in difrerent Operations ; and it is found by Experience, that Vinegar made by palTing through Rape is much better for any Ufe at home, ' and fitter for Exportation, than any other Sort of Englijh Vinegar ; and that the high Duties chargeable on Rape Vinegar by the former Atts are fo great a Difcouragement to the Makers thereof, that little or none is made, whereby his Majefty is defeated of the faid high Duties, and the Nation deprived of ■ ' a good and found Commodity ;' Be it therefore enafted by the Authority aforeiaid. That from and after From 10 May the tenth Day of May one thoufand fix hundred ninety-nine, all the Duties on Vinegar, .Vinegar 1699. Duties on Beer, and_ Liquor preparing for Vinegar, which might be chargeable after the faid tenth Day of ^(7y Vinegar^ &c, to one thoufand fix hundred ninetv-nine, by Virtue of the faid former Afts, or any of them'j fhall. ceafe '^^*'^^' and determine. Vol. IV. - P iX. And
