first buyer of all and every the said commodities and Merchandizes before his receiving of the same from the Merchant that hath already or shall hereafter import or bring in the same except as hereafter is excepted And unless the merchant importer shall or do happen to be a shopkeeper Retailer or one imploying the commodities of his importation for his own use and consumption in all and every which cases the duties of Excize shall be paid and satisfied by such Importer shopkeeper Retailer or other person as aforesaid upon the importing and landing of his or their Goods and before he or they be permitted and suffered to receive or carry his or their goods away from the Customehouse or other place of the Port in which they may happen to be landed and brought on shore and the rates and values before mentioned according to which the Excize is intended to be paid by this present Act as aforesaid are declared and enacted to be the rates and values mentioned and expressed in one book of rates and values hereafter following intituled A book of Rates and values of Goods and merchandizes imported according to which Excize is to be paid by the first buyer or importer respectively which said book of rates and values and every article rule and clause therein contained shall be and remain as effâctual to all intents and purposes as if the same were included particularly in the body of this Act And for the better levying and collecting all and every of the said duties of Excise aforesaid and preventing the many frauds deceipts and undue practises which may be had and used by evil disposed persons and others to elude this present Act. And be it further enacted and ordained by the Authority aforesaid That all and every the merchants importers who keep neither shop nor retail or consume the goods and commodities of their own importation inhabiting or trading within the city of Dublin and all other the Towns corporate Ports all other places of this Kingdom do at or upon the first day of January One thousand six hundred sixty one make and deliver unto the Commissioners of Excize hereafter mentioned their Sub-commissioners Collectors or oâher chief Officer resident at the Office of Excize under which he or they live or inhabit a ârue and perfect accompt whether they have âny imported or forreign goods and commoâities excizeable resting on his or their hands âr in the hands of any other to his or their ââse at the time of giving in such accompt or âccompts or no and if so to mention and âxpress the true species sortment kind quality ând quantity of all and every the same and âhall likewise make oath before the said Commissioners Sub-commissioners or other âhief Officer as aforesaid who or any one of âhem are hereby authorized required to admiâister the same that the Accompt then by him âr them given in is a true just and perfect acâompt as it is by him or them delivered in âhat they not colourably or otherwise under aây pretence whatsoever out of favour affection âr respect to themselves or any other or oâhers concealed omitted or left out any goods âr commodities resting or remaining on his or their hands or the hands of any other or others for his or their use at the time aforesaid And further That all and every the goods in the said accompt mentioned and expressed and shewn unto the Officer or Officers as hereafter is directed were Bona Fide imported by him or themselves and entred upon their landing in his or their names and not belonging unto or entred in the names of any other or others whatsoever and after and upon the delivering of every such accompt respectively the said Commissioners of the Excize or their Sub-commissioners Collector or chief Officer respectively are hereby charged and required to send one or more Officer or Officers to enter into the cellars vaults store-houses ware-house store-cellars or other places of every merchant delivering â giving in accompt as aforesaid to search see and try whether the quality and quantity of goods every or any such person hath in his or their hands or any other person or persons to his or their use do exceed such accompt or no and if the same be found to agree that then the accompt given in shall be the rise and beginning of a new accompt for the future to be had and kept in the Excize office with every the aforesaid merchants respectively who âorthwith upon the agreeing of their rest or âemainder as aforesaid shall make and enter ânto a sufficient obligation in the Law in âuch form and manner as hereafter is directâd and appointed to be done by known Merâhants entering and landing their goods not âo deliver all or any of the same before the duâes of Excize shall be duely and truly answerâd according to the purport and meaning of âhis present Act And in case any Merchant âporter or other liable to give in an accompt âs aforesaid shall neglect omit or refuse to âake and deliver in such accompt at the time âforesaid or else making and delivering in such âccompt and at such time as aforesaid shall âot upon demand thereof by such Officer or âfficers as shall be appointed as aforesaid ârmit and suffer him or them to enter into âs or their several Vaults store-houses âarehouses Storecellars or other places â search see and take Accompt of the quantity ând quality of all and every the goods and âmmodities Excizeable that shall be or reâain in all or any the same or shall conceal ââe or not shew all and every his and their ââults storehouses warehouses storecellars â other places or any Goods or commodities ââoresaid from the view and search of any such Officer or Officers shall for every such hâ or their default therein lose and forfeit ãâã sum of two hundred pounds to be levied â distress or else for want thereof the party offending to be committed to prison as heâ after is appointed That no goods wares commodities â merchandizes whatsoever excizeable from aâ after the said five and twentieth day of Dâcember One thousand six hundred sixty oââ be taken up or discharged out of any Gabbaâ Lighter Ship Vessel or Bottom whatsoeveâ coming from any part beyond the Sea beiâ not in leak or wrack to be laid on land or âden or put off or from any Wharf Key or aâother place on the land into any gabbard ligâter ship Vessel or other bottom whatsoever be transported or shipped off before such Gaâbard Lighter ship Vessel or other bottoâ have been first entred into the Custom house such Port or other place where such veâ shall happen to unlade or lade or at any othâ time or times but only in the day light thâ is to say from the first of March until the ãâã of September betwixt the sun-rising â sun-setting and from the last day of Septeâber until the first of March between the hoâ of seven in the
morning and four in the aftânoon nor at in or upon any other place or places than upon the open Key Wharfs Landâng places slips of the several Customhouses of the ports of this Realm or such other places as the Lord Lieutenant Lord Deputy or other chief Governour or Governours and privie-Council of this Realm for the time being upon application made unto them by the commissioners of Excize hereafter mentioned shall therefore assign and appoint from time âo time any former Law Custome or usage to the contrary notwithstanding nor without the cognizance knowledge privity or consent of such Officer or Officers as shall be on board any such ship or other Vessel attending the unlading thereof upon pain of forfeiture not oneây of all such goods wares and merchandizes so discharged or laden contrary to the true meaning hereof but further also the value of the said goods wares and merchandizes to be levied by distress upon the goods and chattles of ââe Claimers or proprietors of the same as hereafter in this Act is directed and appointed That all Owners Masters Pursers or other persons taking charge of any ship âessel or bottom out of or into-which wares âr merchandizes imported from or shipped out âr beyond the Seas shall be discharged or laden delivering receiving or permitting any suffering either themselves or any of their ships company for them either by or without his or their consent to be delivered from or received on board into or out of any Gabbarâ Lighter Hoyboat or other vessel whatsoever any goods wares or merchandizes in any other place or places or at any other hours oâ times than is before limited and appointed or without the cognizance knowledge priviââ or consent of the Officer or Officers on boarâ as aforesaid where any such Officer shall bâ every such Owner Master Purser or otheâ person taking charge of any such ship gabbaâ or vessel shall forfeit and lose for every sucâ offence one hundred pound to be levied by dâstress of the goods and chattles of such oâner Master Purser or other person or in dâfault thereof to be committed unto prison ââ hereafter is directed there to remain ââ twelve moneths without bail or main-prizâ unless he shall before that time pay and satiâfie the same And every Mariner Seaman or other peâson knowing consenting aiding assisting ââ being present at the delivering or receiving any goods or commodities out of or into aââ ship gabbard lighter hoy-boat or other vesâââ whatsoever contrary to the true intent and meaning hereof as aforesaid who shall not within one moneth after the doing thereof disclose the same unto the chief Commissioners their Sub-commissioners or Officers for the Excize hereafter in this Act mentioned of the port or place where or within whose office or charge any such offence shall be committed or done shall for every such concealment or not disclosing such offence as is aforesâid forfeit and lose ten pounds of good and lawfull moneys to be levied by distress or in default thereof the party offending to be sent to the next house of Correction and dealt with as hereafter is directed and appointed That no person or persons having the charge of any Gabbard Lighter Boat Wherây Skiff or other vessel whatsoever usually bringing and carrying goods from on board any ship or vessel to the shore or from the shore to any other ship or vessel riding or being in any road harbour or port of this Realm shall âeceive any goods or commodities Excizeable ânto his or their Gabbard Lighter Boat âherry Skiff or other Vessel to carry the same on board any other ship or Vessel as aforesaid at any other place or places or at any other hours or times than is expressed and appointed in the foregoing Articles nor shall receive or take into his or their Gabbard Lighter Boat Wherry Skiff or other vessel from on board any other ship or vessel riding or being in any road harbour or port not being in wrack or leak any goods or commodities whatsoever to carry the same on shore but at the same hours and places nor before he or they shall first receive a note from the Officer for Excize where any such Officer shall be attending on board such ship or vessel out of which the said goods shall be delivered which Note the said Officer is hereby required and injoyned to make and deliver accordingly specifying the name of such person that hath charge of the same Gabbard Lighter boat Wherry Skiff or other vessel and the marks and numbers of every Cask Hogshead Pack Farthel Truss bale Seron bag Potace ballot Role bundle box or outward form ââ bulk of any parcel or piece goods within thâ same and also the Key Wharf or place wherâ the said goods are to be landed which shall ââ such Key Wharf or place and no other as iâ or shall be allowed and appointed for landing and bringing goods on shore as aforesaid ââ shall afterward discharge and land or attempâ or cause to be discharged and landed all or âny the goods and commodities received from âboard as aforesaid at any other hours âimes or seasons than at the hours and times aforesaid or at any other place or places than ât or upon the open Key Wharf or other landing places of the several and respective Custome houses of the ports of this Realm or such other place or places as is or shall be alâowed and appointed for doing thereof or without he or they first produce and deliver to the Waiter on shore the note received from the Waiter or Officer on board where such Officer shall be as aforesaid upon pain not onely that every such person or persons having charge of such Gabbard Lighter boat Wherry Skiff or other vessel doing contrary hereunto shall forfeit and lose the sum of Ten pounds to be levied by distress on his and their respective goods and chattles or in default thereof suffer imprisonment and be punished as is hereafter directed and appointed but also every Gabbard Lighter boat Wherry âkiff or other vessel into or out of which such Goods shall be received or landed together with the Goods so received and landed or attempted to be landed together with their value shall be forfeited and confiscated And all Mariners and seamen or other persons that shall be found or discovered to have sailed rowed shored towed and managed or were helping and assisting in the sailing shoring towing or managing of any such Gabbard Lighter boat Wherry skiff or other vessel so forfeited shall pay and lose every of them the sum of five pounds to be levied by Distress or else the party offending to be imprisoned and punished as hereafter is directed such only of them excepted as shall within thirty dayes next after any such Offence committed make known or discover the same unto some or more of the Commissioners of Excize their sub-commissioners Collectors or Officers of the Port or place where the same was done and acted That no Wharffinger or keeper
the Rule and Government of the said Office That the like Office and Offices and so many of them and in them such or so many subordinate Commissioners Sub-Commissioners or Collectors or subordinate Commissioners Sub-Commissioners or Collectors from time to time shall be nominated and appointed in all or any of the Counties of this Realm and in all other Cities Towns Ports and places thereof as the said Commissioners or the major part of them shall from time to time think fitting to be approved of by the Lord Lieutenant Lord Deputy or other Chief Governour or Governours and Privy Council of Ireland for the time being Which said subordinate Commissioners sub-Commissioners or Collectors shall take the like Oath as aforesaid respectively before the Lord Chief Baron of his Majesties Exchequer or before the said chief Commissioners or any two of them or before any of His Majesties Iustices of the Peace which Oath the said Lord chief Baron Iustices and Commissioners are hereby authorized to administer the same accordingly and every the said subordinate Commissioners sub-Commissioners or Collectors so to be appointed as aforesaid shall enter into Recognizance with good security to His Majesties use in such sum or sums of Money as shall be thought fit and reasonable before the Lord chief Baron of His Majesties Exchequer with condition for the due execution of his or their places and paying monthly all monies by him or them received for Excize their own and Officers Salaries and other contingent charges first deducted and accounting quarterly into his Majesties Exchequer at Dublin And the said Commissioners subordinate Commissioners sub-Commissioners or Collectors shall have for their several pains in and about the said business such reasonable sums of monies allowed them by way of Poundage or otherwise as the Lord Lieutenant Lord Deputy or other chief Governour or Governours and Privy Council of Ireland shall think sit That the said Office or Officers in all places where they shall be appoined shall be kept open all days except the Lords day or Holy days in all places from nine of the clock to twelve in the forenoon and from two of the clock till five in the afternoon of each day for the taking and enregistring the Entries of all Merchants Retaylers Brewers and others and for the receiving all monies which shall be due and payable by all or any of them and for other things necessary to be done touching the business of Excize and affairs relating thereunto That the several surveyors searchers Wayters and all other Officers which shall from time to time be deputed or appointed thereunto by the said chief Commissioners under the hands and seals of them or the major part of them in the several Ports Creeks Havens and other Members of the same within this Realm shall have full power and authority to go on board and enter into any ship or other Vessel whatsoever as well by night as by day arriving and coming into any the several Ports Havens Creeks or other places and not only to continue there on board until such ship or other Vessel shall be fully unladen and discharged but also by night as by day to enter as well into all other ships Gabbards Hoys Barks bottoms or other boats or Vessels whatsoever as in the day time to go and enter into all Houses Cellars Vaults shops ware-houses store-houses store-cellars or other places belonging to any person whatsoever where they shall have just cause of suspicion to see survey and make search for any Goods or commodities excizeable either put on board any ship or Vessel or taken out or carried away or intended to be carried away without due entry first had and made of thâ same or payment of such Excize as shall ãâã due and payable thereupon and the saiâ Goods as also all other Goods excizeable and Merchandize whatsoever which they or any of them shall meet find or discover to be carrying or conveying either by Land oâ by water at unlawfull hours or times oâ before due Entry or payment had or made for the said Goods or Merchandizes or which shall be landed or attempted to be landed and laid on shore at any unlawfull place or places for landing Goods as in and by this present Act is before declared or without license or sufferance granted by the said Commissioners or their sub-Commissioners or Collectors respectively for the landing or shipping the said Goods or Merchandize to seize attach carry away and put into safe custody by bringing or causing them to be brought to the Office for Excize next adjoyning to the place when such Goods shall be so seized there to be deââined and kept And in case the said Goods and Merchandizes so seized shall not be claimed by the true and lawfull Owner or Proprietor thereof or by one deputed under his or their âands within one and twenty dayes after âeizure the said Goods shall be absolutely âorfeited and confiscated and shall and may âe sold at the next general day of sale to be âppointed by the Commissioners of Excize âr their sub-Commissioners respectively after âhat time and the proceed to be divided as âereafter in this present Act is directed and âppointed And in case such Goods or commodities so âeized shall be claimed within time aforeâaid and if the Owner or claimer as aforeâaid shall not make it appear unto the said commissioners of Excize their sub-Commissioners or Collectors respectively or unâo the major part of them or either of them âhat the said Goods and Merchandizes so âeized were or have been duly entered or ânladen and landed at a lawfull time and place as aforesaid or that licence or sufferance âad been obtained and granted for doing âhereof that then the said Goods and Merchandize shall likewise be forfeited and confiscated and sold and disposed of as hereafter in this present Act is directed and appointed And if it shall so happen that any Master Owner or commander of any ship or Vessel or any other person whatsoever shalâ refuse to permit or will not suffer anâ the aforesaid Officers to enter or come intâ or remain on board his or their ship Gabbard Hoye Barque bottom boat or otheâ Vessel or into his or their house Cellaâ Vault shop Ware-house store-House â storecellar or other place or places to searcâ as aforesaid or else permitting them or anâ of them so to do shall oppose hinder or restâ them or any of them in the seizing attacâing or carrying away any Goods and Meâchandize for the causes and Reasons aforâsaid shall for every such Offence forfeit Fift pounds to be levied by distress as hereaftââ is appointed Or if any Porter Carmaâ Waterman or other person or persons whaâsoever shall be aiding assisting or abettinâ to any other that shall oppose hinder or restâ the said Officers or any of them seizinâ attaching or carrying away any Goods â Merchandize as aforesaid or if any persoâ usually imploâed as Porter Carman or Waterman to carry roomage or remove Goodâ
of any Crane or Warehouse no Porter Carman Waterman or other person do take up or let down or help to take up or let down or otherwise permit suffer help aid or assist the bringing on or shipping off any Wharf Key or other place any Goods or merchandizes whatsoever but in the presence of an Officer for the excize at seasonable hours as aforesaid upon penalty to forfeit ten pounds for every such offence That every Porter Carman or other person whatsoever that shall at any unseasonable hour or from any unlawfull place draw âarry or convey any goods or merchandizes âxcizeable in any Coach Cart Waggon âumbrel or other manner of Draught or âse by way of burden and every Porter Carâan or other person that shall knowingly ââ any other time whatsoever though seaâânable load drive carry or convey any âoods and Merchandizes which shall have ââen landed or laid on shore before Entry ââst made at any unseasonable hour or at any ânlawfull place shall for his or their so doing âot only lose and pay five pounds to be levied â distress or else punished as hereafter is ârected but the Coach Cart or other âraught with the Horses or Cattle drawing ãâã them or their value shall be forfeited and âââfiscated And in case any Porter Carman or other âââson carrying or conveying as aforesaid âll be met and discovered doing thereof ât it shall and may be lawfull for any Offiââr of the Excise or other person to seize ââd secure every such Coach Cart Waggon ââmbrel Draught with the horses and ââttle drawing and the person driving in the âââe that so they may be proceeded against âherein is directed and appointed That all Goods Wares Merchandizes and Commodities whatsoever coming in going out either from or to any Part Place beyond the sea or to any Port or ââven of this Realm that shall be unshippeâ landed or laid on shore or else shipped ãâã from the same at any hours or times or âther Keys Wharfs or places than as befoââ in this Act mentioned which are hereby iâtended and declared to be the only seasonaâââ and lawfull times and places for shipping ââ landing Goods or that shall be unshippââ at any time before due Entry of the saââ made with or the Warrant or License ãâã and obtained from the Officer of Excise in tââ Port where such Goods shall be unshippââ landed or shipped off for doing thereof shââ be lost and forfeited and the Merchant Iâporter or other person that shall land or shââ or cause the same or any part thereof to ââ landed or shipped shall likewise forfeit mâââ the just vaine of the Goods so landed or shââped off or otherwise be proceeded against hereafter is appointed That no Merchant or Merchants or â other person or persons whatsoever entrâ any Goods Wares or Merchandizes Iâwards from beyond the seas shall enter ââ or their Goods or Commodities in any othââ than the name of the true and real Importer of the said Goods and commodities nor shall make use of the name of any known Merchant or any other person or persons whatsoever to colour his or their goods whether ât be with or without the consent of such known Merchant or other person or persons upon pain of forfeiture of such goods or the âalue of the Goods found or discovered to be so entered or coloured contrary to the true meaning hereof to be levied or proceeded against as hereafter in this Act is directed and âppointed That every merchant or Importer that is not a shopkeeper Retailer or Consumptioner after Entry of his or their Goods by âill under his or their hand or the hand of such for whom he or they will ingage to be answerable presently and before he or they âe permitted to have any Warrant to receive his or their Goods out of the ship or from the water-side shall make and enter into sufficient Obligation in the Law in which he or they singly if he or they be known Merchants and reputed responsible persons or otherwise with sufficient security shall be bound to our Soveraign Lord the King in such sum or sums of Money as shall amount to the double value of his or their Goods with Condition that he or they shall not and will nââ deliver or cause to suffer any of the said Good to be delivered unto any of the buyers thereof or put or delivered into the custody oâ possession of any shopkeeper or Retayle whatsoever before such time as the duty oâ Excize set and imposed by this present Act upon his or their said Goods be first duly payed and satisfied And in case any the persons aforesaid cannot or will not give bond in manner anâ form aforesaid That every such person shaâ then be liable to pay down the Excize of hââ Goods and if he shall not be able or elsâ refuse the doing thereof that then the Commissioners of Excize their Sub-Commissioners and Collectors respectively in every Port of this Realm or such as they shall appoint are hereby authorized and required tâ take up such persons Goods and after duâ notice taken in the presence of the Owner oâ such as he shall appoint of the Quantity anâ Quality thereof or if he refuse in the presence of two good witnesses to house anâ lay the same up in his Majesties or other fitting Warehouse or Warehouses there to be kept until sufficient bond be given or Excize fully paid as aforesaid And the Owner or Proprietor aforesaid coming to clear his or their Goods shall besides his or their Excize pay and satisfie such moderate Rates by the Week or Month for Warehouse Room of his or their Goods as the Commissioners of Excize or their sub-commissioners Collectors or other chief Officer in the Ports respectively in their discretions shall think meet That every Merchant or Importer of any Excizeable Commodities after he hath Entred his Goods and given bond as aforesaid shall afterward upon sail of all or any part of the same under his own hand or the hand of his servant for whom he shall be responsible certifie in writing the Quality Quantity Weight and Measure of his goods sold with the name of the buyer who bringing and delivering of the same unto the Office of Excize under which he lives shall then and there pay the Excize of the Goods so certified to be sold unto the Officer appointed to receive the same who shall thereupon give him a receipt for such his Excize and no Merchant Importer aforesaid before delivery of such Certificate and payment of the Excize as aforesaid shall deliver or cause to be delivered nor any buyer or other person receive all or any such Goods upon pain of forfeiture of double the value of the Goods so delivered and received which Forfeiture the said buyer and Receiver shall be only lyable unto and subject to such other proceedings for want of Distress as is hereafter directed That a barter Truck or Exchange of one Goods for another shall
other shall colourably or otherwise fraudulently ship out any Goods or Commodities of some known Merchants or other and not liable to Excize until saâe of the same alâ and every such shop-keeper or Retayler pretending property in such Goods shall forfeit double the value of the same to be levied by Distress and further be proceeded against aâ is hereafter directed and appointed and likewise be disfranchised and made uncapable for ever after to be a Member of any Burrough or Town Corporate within thiâ Realm and the Mayor and other Magistrates of the Burrough or Town Corporate â which he is a Member are hereby requireâ and authorized upon proof made thereof â proceed to the disfranchising of such persoâ accordingly That forasmuch as sundry Commoditiââ are perishable and lyable to leakidge waâ and decay the Commissioners of Excize theâ sub-commissioners and Collectors of tââ Ports respectively shall therefore and are hereby authorized to appoint sworn Officers for the tasting of all decayed Wines and viewing of all perishable Commodities and upon report made by them shall make and give such allowance for the said cause and reasons upon the landing and before the housing of such Goods as they in their Iudgements shall think fit not exceeding or allowing more than is given or afforded for the same cause in the like matter of Customs and subsidy of Tonnage or poundage accordâng to which they shall at all times regulate and govern themselves accordingly That for taking away all disputes or conâroversies that may arise touching the conâents of a Tun of Wines It is hereby Deâlared although two hundred Fifty two Galâons is the just measure of one Tun that âevertheless two buts two Pipes four Hogâeads of what sort soever six Teirces three âuncheons or Tercions and eight Quarâer Casks shall be reckoned and accompted a âun of Wine and every Cask of Wine ââported which if full shall exceed a Quarâer-Cask shall be accompted for a Teirce ând every Cask that shall exceed a Teirce ââall be accompted for a Hogshead and every Cask that shall exceed an Hogshead shall be accompted for a Puncheon and every Cask that exceeds a Puncheon shall be accompted a But or Pipe without any allowance of Vndergage whatsoever That all common Brewers of beer and Ale-makers and Distillers of Aqua-vitae and Strong-waters to sell again in their shops who by this present Act are charged with Excize and liable to payment thereof upon the brewing or making of their beer and ale Aqua-Vitae and strong-waters shall under their own hands or the hands of such for whom they shall be responsible weekly that is to say On the munday of every Week make true entry at the Office of Excize under which they live of the Quality and Quantity of all beer and ale Aqua-Vitae and strong-waters by them brewed made and distilled the Week foregoing and at the same time pay and clear the Excize upon pain of forfeiting twenty pounds for the first forty pounds for the second and sixty pounds for the third week they or any of them or any other for them as aforesaid shall neglect refuse or omit to make such entry and payment as aforesaid and further to forfeit double the value of the beer ale Aqua-Vitae and strong-waters by them made and brewed in those or any of those Weeks and before such Entry and payment of Excize as aforesaid the same to be levied by distress and in default thereof the party offending to be proceeded against as is hereafter mentioned and expressed And in case any common brewer of beer and ale-maker or Distiller of Aqua-Vitae or strong-waters shall for more than three several Weeks neglect or refuse to enter and pay weekly his Excize as aforesaid every such brewer maker or distiller of Aqua-Vitae or strong-waters I shall for ever after be disabled and made uncapable of exercizing the Trade of a common brewer maker or distiller of Aqua-Vitae or strong-waters unless and untill he shall pay one hundred pounds and give bonds unto our Sovereign Lord the King with sufficient Sureties for his due and constant entring and paying weekly in the future as aforesaid That all common brewers in paying and clearing their Excize shall from time to time and at all times be allowed sixty four Gallons in every seven hundred and four Gallons of beer and Thirty two Gallons in every six hundred seventy Two Gallons of Ale and so proportionably for a greater or lesser Quantity by them brewed free of Duties to be deducted and defaulked from their payments to be for and in respect of Filling Waste Leakage Returns or at any other Accidents or Considerations whatsoever That no Vintners Inkeepers Victualers Alehouse-keepers or other persons whatsoever that use common selling of beer Ale Aqua-Vitae or strong-waters shall be permitted to brew make or distil his or their own beer Ale Aqua-Vitae or strong-waters unless such Vintners Inkeepers Victualers Alehouse-keepers and other Persons whatsoever brewing making and vending by Retail in their houses as aforesaid do forthwith enter into bond to our Sovereign Lord the King with sufficient sureties in such sum or sums of mony as the Commissioners or sub-Commissioners of Excize shall judge reasonable for the true entering and paying weekly at the Office of Excize under which he or they live of the Excize of all their beer Ale Aqua-Vitae or strong-waters in case he or they live not above three miles from the said Office or else every Fourteen days in case they live further off from the same upon pain that every Vintner Alehouse-keeper or other person brewing making or distilling his or their beer Ale Aqua-Vitae or strongwaters without bond given as aforesaid shall upon due proof thereof made before the Commissioners of Excize or their sub-Commissioners respectively forfeit for every such Offence the sum of Twenty shillings and if the said person shall offend the second time then to forfeit the sum of Forty shillings to be levied by distress or otherwise as hereafter by this Act is appointed and if the said person shall notwithstanding commit the like Offence the third time then such person or persons so offending shall not only forfeit three pounds to be levied as aforesaid but shall and may be committed to some common Gaol by the said Commissioners or sub-Commissioners till he or they do enter into bond with a good surety to his Majesties use in the penal sum of Twenty pounds Sterling that he shall not and will not brew make distil and vend by retail or otherwise beer Ale Aqua-Vitae or strongwaters any more or at any time afterwards That for the better accompting with thâ common brewer Vintner Inkeeper Victualer Alehouse-keeper and others brewing making and retayling beer Ale Aqua-Vitae or strong Waters it shall and may be lawfull for the Commissioners of Excize or their Sub-commissioners respectively under their Hands and Seals to constitute and appoint such and so many sworn Gager or Gagers searcher or searchers as they shalâ find needfull to
shall if required thereunto by any sucâ Officer or Officers refuse to carry load anâ drive away any Goods and Merchandizeâ seized or attached as aforesaid to the Officâ for Excize next adjoyning to the place where the said goods shall be so seized and attached as aforesaid reasonable satisfaction being tendred and allowed them for their pains therein every such person shall for every such offence forfeit Ten pounds to be levied by distress or in default thereof the said offenders to be otherwise proceeded against as hereafter is directed and appointed That for the better accompting with the Merchants importers whose goods commodities or merchandizes are not liable to excize until sale of the same the said Commissioners their Sub-commissioners or collectors respectively in their several offices shall frame and keep a distinct and several accompt by the name of an Import accompt with all and every such Merchants whose several and respective Accounts shall constantly from time to time be armed and charged with the rest or remainder of all such goods and commodities as shall be remaining in his or their hands at or upon the Five and twentieth day of December One thousand six hundred sixty one as is before mentioned and with the several Entries of Goods which he or they shall make for any Goods or Merchandizes Inwards from beyond the Seas or from the Coast and again exonerated and discharged by what shall appear in the Excize books to have been paid upon the sale and delivery of all or any of the said Goods or Merchandizes and by the several Quantities of all or any of them which shall be shipped out and landed beyond the Seas or else in any other Port or Haven of this Realm and there entred of which he or they shall make Oath and all things else appearing by certificate or otherwise to be done with the sub-Commissioner or Collector there as is by this Act directed and appointed to be done upon the Importation of all Goods and Merchandizes Excizeable from any parts beyond the Seas Provided alwayes and it is hereby declared Intended and Enacted That for all Goods that shall be sent by Land carriage or otherwise by any such as Merchants aforesaid into the County or unto any City Town Burrough or Place whatsoever other than the Ports and Members thereof in this Realm and there entred as aforesaid every such Merchant upon his accompting with the said Commissioners sub-Commissioners or Collectors shall make good the Excize of all such Goods and Merchandizes by payment of the Excize of the same himself and is therefore to be allowed him by the buyer in the Price of his commodity any thing before in this present Act in any manner of wise to the contrary notwithstanding That the Commissioners of the Excize and their sub-Commissioners or Collectors respectively in their several and respective Offices once every Three Months without fail or oftner if they shall see cause shall take care for the ballancing and adjusting of the Merchants their Import accompts by calling and requiring them and every of them to bring and deliver to them respectively a particular accompt of all goods and Merchandizes excizeable which shall be remaining then on his or their hands at the time he or they shall be so called upon or required and if any such Merchant Importer or other person shall upon notice given him or them or upon notice or summons left at his or their usual place of abode or habitation warning him or them thereunto refuse or neglect to give in such accompt for the space of four dayes after such notice warning or summons as aforesaid every such Merchant or Importer shall be presently lyable to payment of the full Excize of all goods that shall be found to stand charged in the Excize books on his or their Import accompt by his and their rest and remainder as aforesaid and his or their entries of goods upon Importation which have not been discharged or cleered by payment of Excize or shipping out of such Goods and accordingly adjudged and warned by summons as aforesaid or otherwise to pay the same within six dayes next after following at furthest or in default thereof every such Merchant importer shall not onely forfeit double the value of all such goods as shall be found wanting resting or remaining on his Import Accompt to be levied as hereafter is mentioned but shall ever after be uncapable of taking up any goods or commodities Excizeable in any Port of this Realm either for his own or any others use without payment down of the Excize of such Goods as if he were a shop-keeper Retailer or consumptioner of the same But if such Importer shall upon demand or within four days after give in such Accompt as aforesaid then the said Commissioners of Excize their Sub-Commissioners and Collectors shall forthwith appoint one or more Officer or Officers to enter into all the Cellars Ware-houses store-houses store-cellars and oâher places whatsoever belonging unto such Importer to search see and try by taking an Accompt of the Quality and Quantity of the Goods and Merchandizes therein remainâng whether such Importers remainder do agree with his Accompt or no and to make report thereof unto the said Commissioners sub-Commissioners or Collectors respectively which report of such Officer or Officers in case of difference betwixt the Remainder and Accompt of such Merchant shall be reputed taken and esteemed for the true and just Remainder according to which the said Commissioners sub-Commissioners or Collectors shall proceed in making up his Accompt and then such Merchant making Oath before the saiâ Commissioners sub-Commissioners or Collectors respectively that the Goods and Merchandizes remaining viewed and seen by the Officer or Officers aforesaid and all other Goods shipped out by him by which his Accompt is to be discharged were all and every part and parcel of them such Goods and Merchandizes as had been bona fide formerly Imported by himself and entred in the excize office and there charged on his proper Import accompt and that the said Goods and Merchandizes founâ so remaining had not been sold or altered either directly or indirectly in their property since their first Importation and bringing iâ of the same into this Realm the said Commissioners sub-Commissioners and Collectors respectively allowing upon the accompt such Remainder and also such otheâ Goods and Merchandizes which such Merchant shall at any time betwixt the timeâ of his accompting have shipped out and landed in any part beyond the Seas or shipped out landed and entred in any otheâ Port or Member thereof in this Realm shaââ have power to adjust his accompt to thâ day and to receive Excize presently of hiâ for so much Goods and Merchandizes aâ shall be found wanting on his accompt without any further penalty any thing before in this Act to the contrary notwithstanding And so go on to the framing of â New Import accompt with him from thâ whole Remainder stated and agreed on