A. p. 17^3* Anno duodecimo Ann^ Reginjg. Stat. 2. 631 ' fince continued, and are now in Force : And whereas by Law there are feveral other Duties payable en 12 Car. 2. r. -,^i ' the Importation of Tobacco, but no Provifion is made thereby for giving any Allowance out of the fame, 1 Car. 2. c. 7. ' in Coiifideration of Wafte or Shrinkage, as aforefaid ; and it being reafonable that the Manner of col- ^^^ *-' ^p =• ' lc(5ling the feveral Duties upon Tobacco fliould be in one uniform Adethod, and that the fame Allowance 'py ' f.'°,^ " ' for Wade and Shrinkage on theConfumption here, fiiould be granted to the Exporters, for the Prefe;va- zArn.i ().'fcci. ' don and Improvement of that moft beneficial Trade, which, for many Years paft, hath greatly declined;' ir. 6 jinn. .-. Be it enacted and declared by the Queen's moft Excellent Miijefty, by and with the Advice and Confent of ^-- .(^- "• the Lords Spiritual and Temporal, and Commons, in this prefent Parliament affembled, and by the Autho-,^^^"i'g- '3- rity of the fame, That from and after the firft Day of June one thoufand feven hundred and foui-teen, du--^f'j.J ,' t„,j. ring the Term of five Years, and from thence to the End of the then next Seffion of Parliament, there 1714. for five fhall, for the better Encouragement of the faid Corifumption and Export Trade, be an yllowance of eigiit Veai-s, SI. ler Pounds per Ccr.t. made to the Merchant at Importation, out of all the Duties payable upon Tobacco, in- Cent, allowe-i Head of the aforefiiid eight Pounds, and four Pounds pc?- Cent, which by the Isefore recited A£ts are to be dI,',.;"; „„ Vo- allowcd only out of the Import Duty, and yhich faid Allowance of eight Pounds per Cent, out of all the t,af|,o_' faid Duties, fhail not be deduced from the Merchants on E.xportation ; any Law or Cuftom to the contrary Net to be de- notwithftanding. duaed on Ex- ' 11. And whereas by the A£l: of Tonnage and Poundage made in the twelfth Year of the Reign of King P^fatiDn. ' Charles the Second, and by the Book of Rates thereunto annext, an additional Duty of one Penny /»(7r 'iC:.u-, 2. c. 4.
- Pound was made payable for all Tobacco of the EngliJ]} Plantations, upon giving Security for Payment of
' the fame at nine Months after the Importation: And vi'hcreas by the faid A£t made in the firft Year of the
- Reign of the late King James the Second, a Duty or Impofi: of three Pence per Pound was laid on the i Jac. 1. c. 4,
' fame Tobacco, and fix Pence fer Pound on all Tobacco of Foreign Plantations, the Method of collefting ' which Impoll Duty was altered by the faid Aft made in the feventh Year of the Reign of the late King ' William the Third, and thereby the Payment thereof was to be at the End of eighteen Months, with 7 S: 8 W, 3.
- certain Difcounts at different P,.aies for Prompt Paym.ent within the refpeftive Times thereby limited : <:■ i°-
' And whereas by an A£l: made in the ninth Year of the Reign of his faid late Majefly King William the 9 & 10 W. 3.
- Third, a further Subfidy of one Penny per Pound was laid on all Tobacco of the EngUJh Plantations, c. 23.
' payable in three Months from the Importation, upon Security : And whereas by one other Aft made in
- the fecond Year of her Majefly's Reign, a Duty of one third Part of one Penny /)^r Pound was ma,!e 2&3Ann.c.
' payable on the fame Tobacco, and the Importer to have nine Months for the Payment thereof, on fuffi- ' cient Security; all which A6ts before mentioned are, by feveral fubfequent Afts, fmce continued, and are ' now in Force :■ And whereas the Payment of the faid feveral Duties, at the different Times, as before ' mentioned, according to the refpeftive Afts of Parliament, has by Experience been found prejudicial and
- burthenfome to Trade, and a Lofs to the Revenue :' For Prevention whereof for the future. Be it fur- All Duties on
ther enafted by the Authority aforefaid. That from and after the firff Day oijnne one thoufand feven hun- Tobacco to be tired and fourteen, during the Term of five Years, and from thence to the End of the then next Seffion of of'^^fvi ,h" Parliament, all the faid feveral and refpeftive Duties on Tobacco, granted by the aforementioned Afts of gy , q^„ ,] ' Parliament, and fince continued, fliall be due and payable, during the Term aforefaid, at the End of c. 7. this Aft is eighteen Months, to commence at the End of thirty Days after the Mafter's Report of the Ship, or to com- continued as mence from the Merchant's Entry of the Goods within thofe thirty Days, which fnall firll: happen, and '°"S '>s the Du- the Bond or Bonds to be given for the fame, fliall be made payable at the End of eighteen Months accord- !i^^,i°" Tf*""^^" 1 o Ti 'ini. JiiaJl continue, ly; any Statute or Law to the contrary notwithltandmg. III. Provided always, That if the Importer or Proprietor of Tobacco fhall, upon Entry thereof, pay Allowance for ready Money for all or any Part of the faid Duties within the faid thirty Days, or at any Tirne or Tim.es '^^^ Money. within any of the firft fifteen Months of the faid eighteen Months, to commence at the End of the faid thirty Days after the Mafter's Report of the Ship, he fhall, in lieu of all former Difcounts made for Prompt Payment, out of all the faid Duties have an Allowance made of ten Pounds per Cent, per Jnn. for the faid fifteen Months, or proportionably for fo many intire Months of the faid fifteen Months as fnall then re- main unexpired, but not to be allowed any Difcount after the End of fifteen Months, nor for any lefs . Time than a Month ; and in cafe after the Importer or Proprietor fliall have given Serurity, as aforefaid, (which at his Eleftion may be in one or more Bond or Bonds) to pay the faid feveral Duties in eighteen Months, and fhall be defirous to difcharge his Bond or Bonds, or any Part thereof, in ready Money, fooner than fifteen Months, he fhall be abated upcn the Bond or Bonds for fuch Prompt Payment, fo much as the faid Difcount fhall amount to, in Proportion to fuch Time, but not to be allowed any Difcount after the EiT^d of fifteen Months. IV. Provided alfo, That nothing-in this Aft contained, is intended to take away the faid Allowance of Not to takeaway eight Pounds per Cent, to he made out of the feveral Duties for the Merchants Encouragement, and in Con- ^'- peiC^^nt. fideration of Wafte and Shrinkage, nor the Allowance of five in the Hundred out of the feveral Subfidies, '„" . 1'"'^'.'^, and the fajd additional Duty, by Virtue of the refpeftive Aft of Tonnage and Poundage, and other Afts Hundred ou'to'f before recited. the Subfidies. ' V. And whereas feveral Merchants and other Perfons concerned in the Importation of Tobacco of the on pajin? dow.i ' EngUfI) Plantations, are frequently under Difficulties, and unable to give good and fufficient Security fortheDutv of id.
- the Payment of the feveral Uuties impofed thereon : And whereas putting the fame into proper Ware- ^erh. Tobicto
' hcufes may not only be an Eafe and Convenience to the Importers thereof, but alfo a Security to her ""■^>'J"^^^'^-'^/ ' Majefty's Revenue,' Be it therefore enafted by the Authority aforefaid, That from and after the firft Day cWuChar"." oi'june one thoufand feven hundred and fourteen, during the Term of five Years, and from thence to the ,,. car. 2. c. "4, Err! of the then next Seffion of Parliament, in cafe any Perfon importing any of the faid T'obacco, flmll pay down in ready Money tre Subfidy of one Penny per Pound due and payable to her Majefty by the Ac: of the twelfth "^'ear of the Reign of his late Majefty King Charles the Second, or by any Aft or Afti continuing the fame, ai.d Ihall then defire to have the faid Tobacco put into Warehoufes, under the 3 Queen's
