A.D. i685» Anno prlmo Jacobi II. C. 4. 407 'n the Office appointed foi- this Duty, and without any Alteration of Property ; all and every fuch Goods ftall be efteemcd and reputed the Goods and Merchandize of fome other than fuch Importer, and therefore not at all to he reckoned in Difcharge of his Account : And if fuch Merchant (hall make Oath, and yet fliall negled or refufe for the Space of fourteen Days following after the doing thereof, to pay and fatisfy Bern] rctumud fuch Duties as by this A6t fhall be due and payable thereupon, every fuch Importer his Bon<l given upon '"«<> '•'« I'xche- £ntry of thofe Goods which be found wanting, ftiall be returned into the Exchequer, there to be profecuted J;"' "P"" according to the Courfe of Law, and Ihall not afterwards upon his or their Importation of Goods into any ""P'J™^"'- Port of this Realm, be permitted to take up, land, or lay on Shore his or their Goods, before Payment down of the full Duties by this A61 impofed unto the Officer appointed to receive the fame at the Port where his Goods fhall arrive or be brought in. E: or fliippln^ . _, IValts, or Town of Berivick upon Tweed. VII.. Provided alfo. That every Importer, who fliall be Retailer, Confumptioner, or Shop-keeper, deal- importer Rc- jng in the Commodities aforefaid, who are to pay down the aforefaid Duty upon fuch his Importation, '^'.'^"^ '.° ti^ f^- ftiall, upon his Exportation of the faid Commodities, within the Space of eighteen Months next after <uch jJJ'^J^'|j^j|*'^"" his Importation, be repaid the Duties fo by him paid down upon his Importation of the fame, by the Officer "1"°" "P""'- tinn. appointed to receive the faid Duty. Thir- HirhtMn ' VIII. And forafmuch a^ the Commodities aforefaid are liable to Damage on the Seas ; and whereas by Monhs cniarpei
- the A<S: of Tonnage and Poundage, and the Rules and Inftruftions for collecting his Majefty's Duties i° '^'"'f ^'"^•'"
- arifing thereby, it is direfted that Allowance be made for Damage by Salt-water or otherwife;' Be it(>a7,'"°'ij
further enafted by the Authority aforefaid. That no Importer of the Commodities chargeable by this KQi § io. Ihall be charged for any greater Proportion of the Goods herein mentioned, duly entred at the Cullom- importer houfe, than what fliall remain neat after fuch Allowance or Abatement. charged only
- IX, And forafmuch as the Commodities aforefaid are liable to Wafte and Decay, during the Time they Eff^^l?' ""'
- may remain in the Hands of the Importer, before the Sale or Exportation of the fame ;' the aforefaid ^^^ ^"^
Commiffioner or Commiffioners, Colledlors, or Chief Managers of this Duty, are hereby impowered and m°™™oJ°"o" authorized to make fuch further Allowance for the fame, as to their Judgements fhall feem meet, confidir- Decay. ing the Circumftances of the Commodities, and the Time of their lying by, in Confideration of all Da- mages, Want of Weight, Diminution, or Prejudice whatfoever, that may happen to the faid Commodities : Piovided fuch Allowance exceed not eight Pounds per Cent, in the whole, for all Caufes whatfoever.
- X. And whereas it is provided. That this Duty be coUefted on the Retailer, Confumptioner, or Shop-
- keeper trading in the faid Commodities, importing the fame, or on the Firft Buyer, not exporting the fame,
' as is before declared ;' Be it further enafted by the Authority aforefaid. That in cafe the Merchant or others importing the fame (who fhall be admitted to receive PofTeffion of his Goods on Security, as afore- if no Sale nor faid) fliall not clear his or their Import Account, either by Sales or Exportation as aforefaid, within Exportation the Term of eighteen Months, from the Time of the Importation of the faid Goods ; he or they the J^|^'_"j^^^ljJ faid Importer or Importers fliall be charged witi the Duty impofed by this Aft on the Commodities afore- Duties to 'a-' faid, and anfwer and pay the fame as if the faid Goods had then been fold by Retail, although the faid Goods paid. fliall fti;ll remain without any Alteration of Property in his or their Hands ; any Thing in this Aft to the Allowance for contrary notwithftanding : Provided always, That in fuch Cafe Allowance be made for Waile and Decay Decay. in the Manner already provided for. XI. And to the End that all Importers, Merchants and Perfons concerned in the Payment of the Duties Commiirmners aforefaid, may know to whom and where to pay the fame, and to make Entry of their Goods, in Manner to be in every as by this Aft is intended ; it is hereby enaftcd. That his Majefty may-from time to time nominate, com- ^'"■ miflionate, and authorize fuch Commiffioner or Commiffioners, Colleftor or Colleftors, or other Officer or Officers, as he fliall think fit, to manage, colleft, and levy the faid Duties in every Port of the King- dom ; which faid Commiffioners, Colleftors, or other Officer or Officers fo appointed, fhall duly attend at the Cuftom -houfe, or other Place publickly appointed in the Port or Place to which he or they fliall be refpeftively appointed, at the ufual Hours and Times in which the Officers of the Cuftoms do or ought to attend, and there fhall do and execute whatfoever ought to be done and executed on his or their Parts, pur- suant to the Truft rcpofed in him or them, according to the true Intent and Meaning of this Aft. XII. And be it further enacted by the Authority aforefaid. That no Merchant or Merchants, or any Double Dufics other Perfon or Perfons whatfoever, entring any Goods, Wares, and Merchandizes from beyond the Seas, "?'^" ^J^Vi '^ that are liable to the Duties impofed by this Aft, fliall enter his or their Commodities in any other than the ^^°^^^ ' "** Name of the true Importer of the faid Commodities ; nor fhall make ufe of any Name of any Perfon what- f ever to colour his or their Goods, whether it be with or without the Confent of fuch Perfon ; upon Pain of Forfeiture of Double Duties on fuch Goods fo found or difcovered to be entered or coloured contrary to the true Meaning hereof. And for the better levying and collefting all and every of the faid Duties impofed by this Aft, and preventing the many Frauds and Deceits which may be had and ufed by evil, difpofed Perfons, and undue Praftices to elude this Aft, be it further enafted by the Authority aforefaid, That no c^'OO? fo.i.c Goods, Warts, or Merchandizes, liable to the Duties by this Aft impofed, fhall from and after tf'e[-^'^^^^^;'^;^^j;=- faid four and -twentieth Day oi June in the Year of our Lord one thoufand fvx hundred eight/ and"^'^'"/^^^!!^' " five, during the Continuanco of this Aft, be difcharged or laid on Land out of any Ship, Bottom, Hoy, Cuftowi. Bark, Lighter, Boat, or Vefiel whatfoever, . or put ofF from any Wharf, Key, or Place, or Land, into any^hip. Bottom, Hoy, Barkj Lighter, Boat, or other Veflel , whatfoever, hut only ia fuch Munner, audi
