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53 Georgii III. Cap. Kxxiii, xxxiv.
1114

TABLE (B) continued.

  Temporary or
War Duty.
  £ s. d.
Goods, Wares, and Merchandize, of the Growth, Produce, or Manufacture of Great Britain, for every Hundred Pounds of the Produce and Amount of the Temporary or War duties of Customs due and payable thereon 50 0 0
Goods, Wares, and Merchandize, not of the Growth, Produce, or Manufacture of Great Britain for every Hundred Pounds of the Produce and Amount of the Temporary or War Duties of Customs due and payable thereon 50 0 0

53 GEORGIII III. Cap. XXXIV.

An Act for grunting to His Majesty additional Duties of Excise in Great Britain, on Tobacco and Snuff, and on French Vines.

[15th April 1813.]

Most Gracious Sovereign,
We Your Majesty's most dutiful and loyal Subjects, the Commons of the United Kingdom of Great Britain and Ireland, in Parliament assembled, towards raising the necessary Supplies to defray Your Majesty's Public Expences, and making a permanent Addition to the Public Reve­nue, have freely and yoluntarily resolved to give and grant unto Your Majesty the several addi­tional Rates and Duties of Excise herin respectively mentioned; and do therefore most humbly beseech Your Majesty that it may be enacted, and be it enacted by the King's Most Excellent Majesty, by and with the Advice and Consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the Authority of the same,Additional Duties of Excise, as expressed in the Schedules, to be paid, &c. That there shall be raised, levied, collected and paid, throughout Great Britain, to and for the Use of His Majesty, His Heirs and Successors, upon the several Goods, Wares, Merchandize, and Commodities men­tioned and described in the Schedules marked (A.) and (B.) respectively hereunto annexed, the several Sums of Money and additional Duties of Excise as they are respectively inserted, described, and set forth in the said Schedules; and that there shall be made, allowed, and paid for or in respect of Goods, Wares, Merchandize, and Commodities, for or in respect whereof any additional Duty of Excise is by this Act imposed shall have been, paid, the several Drawbacks of Excise as the same are also respectively inserted, described, and set forth in the Schedule marked (C.) hereunto annexed; and also all such special Allowances as are particularly directed by any Act or Acts of Parliament in Force, at and immediately before the passing of this Act, and the same respectively shall commence and take Effect from the respective Day or Days mentioned in the said Schedule, in Cases where any special Date or Dates is or are inserted therein, and in Cases where no Date is inserted, from and after the Thirtieth Day of March One thousand eight hundred and thirteen.

Duties to be charged on Tobacco and French wine warehoused before March 30, 1813.III. Provided always, and he it further enacted, That the new arid additional Duties of Excise granted by this Act on Tobacco and French Wines, shall be charged on all Tobacco and French Wine imported into Great Britain which shall have been warehoused, and shall have remained on the Thirtieth Day of March One thousand eight hundred and thirteen in Warehouses under His Majesty's Locks, in pursuance or by the Authority of any Act or Acts of Parliament, or other special Authority in Force on or immediately before the said Thirtieth Day of March, although such Tobacco or French Wines may have been imported before the said Thirtieth Day of March One thousand eight hundred and thirteen; Provided always, that such Duties shall not be payable on any such Tobacco or French Wines unless and until any such Tobacco or French Wines shall be taken out of any such Warehouse for the Purpose of being used or consumed in Great Britain.

Duties imposed on specific Quantities to apply to a greater or less Quantity.V. And be it further enacted, That in all Cases where Duties are imposed or Drawbacks this Act on any specific Quantity of Goods, Wares, Merchandize, or Commodities, the same shall in every case be understood, and deemed and taken to apply in the same Proportion and after the same Rate to any greater or less Quantity than such specific Quantity.

In Gases of Contracts Dealers allowed to charge the additional Duty.VI. And whereas Contracts or Agreements may have been made before the passing of this Actby