456 C. 20,21. Anno nono Georgi i Regis. A. D. 1722. " Claufe to rt-aify Miihomers and Omiffions of Commiffioners for the Land-Tax 1723." EXP. CAP. XX. An Act for laying a Duty of two Pennies Scots, or one fixth Part of a Penny Sterling, upon every Scott Pint of Ale and Beer brewed and fold within the Town of Linlithgow and Liberties thereof, in the County of Weft-Lothian, for paying the Debts of the faid Town, and other Purpofes therein mentioned. PR. [Continued by 6 Geo. z. c. 18.] This Duty is granted from 1 July 1723, for eleven Years. C A P. XXI. An A£t for enabling his Majefty to put the Cuftoms of Great Britain under the Management of one or more Com millions, and for better fecuring and afcertaining the Duties on Tobacco, and to prevent Frauds in exporting Tobacco and other Goods and Merchandizes, or carrying the fame Coaftwife.
- I.lTrHEREAS by the fixth Article of the Aft of Parliament for uniting the two Kingdoms of
5 Ann. c. 8. ' England and Scotland, paiied in the fifth Year of the Reign of her late Majefty Queen Anne, ' all Parts of the United Kingdom were for ever, from and after the Union, to be liable to the fame Cuf-
- toms and Duties on Import and Export, and to be under the fame Redactions and Regulations of
' Trade : And whereas the Cuftoms and Duties arifing by the Exportation and Importation of Goods
- and Merchandize were put under the Direction of two diftinct Commiffions, one of which to have the
' Care and Management of the Cuftoms and Duties arifing in England, the other in Scotland, but each ' veiled with the like Powers and Authorities :' Be it enacted by the King's moft Excellent Majefty, by and with the Advice and Confent of the Lords Spiritual and Temporal, and Commons, in this prefent After t June Parliament aflembled, and by the Authority of the fame, That from and after the firft Day of June one 1723, the Cu- thoufand feven hundred and twenty-three, the Cuftoms and other Duties, now under the Management floras of Great Q ^ ^ f evera ] anc j refpeftive Commiffioners of the Cuftoms of England and Scotland, fhall and may be put under "oneor under the Management of one Commiffion of the Cuftoms for the whole united Kingdom, or under the jnore Commit- Management of feveral Commiffions of the Cuftoms for England and Scotland refpectively, from time to fions. time, as his Majefty fhall judge to be moft for the Advantage of Trade and Security of his Revenues; any Law, Statute or Ufage to the contrary notwithftanding. The Number of II. Provided always, and be it enacted, That it fhall and may be lawful for his Majefty, his Heirs and Commiffipners SuccefTors, by his Commiffion or Commiffions under the Great Seal of Great Britain, to increafe the may be increafed. Number of Commiffioners for the managing and caufmg to be levied and collected, his Cuftoms and Du- CottcermngGu- t j es ^ as fl :a ]j ^ e thought proper for the carrying on the faid Service, and in fuch Commiffion or Com- 1 "thi'a. iTe. 7 miffions to make Provifion for putting in Execution the feveral Laws relating to the Cuftoms ; any Law, 6 30/ ' Cuftom or Ufage to the contrary notwithftanding. 32 Geo. 1. c. 28. J Geo. 2. St. 2. c. 17. 9 Geo. 2. c. 35. 15 Geo. 2. c. 31. 18 Geo. 2. c. 28. 19 Geo. 2. c. 34, 21 Geo. 2. c. 2. 28 Geo. 2. c. 21. 30 Geo. 2, c. 18 . ti-f 29. 32 Geo. 2. c, to. A Recital of the ' HI. And whereas by the Act of Tonnage and Poundage made in the twelfth Year of the Reign of PutiesonTo- <■ King Charles the Second, and by the Book of Rates thereto annexed, a Duty of one Penny per ^c' ' P° un d (commonly called the Old Subfidy) was laid upon all Tobacco of the Britijh Plantations im- ' ' ported ; and by the fame Act and Book of Rates an additional Duty of one Penny per Pound was laid ' on the fame Tobacco imported ; and by another Act made in the firft Year of the Reign of the late j Jac. a. c 4. ' King James the Second, a Duty or Impoft of three Pence per Pound was laid on the fame Tobacco 9 & 10 w. 3. ' imported ; and by another Act made in the ninth Year of the Reign of his late Majefty King William
- • z 3- ' the Third, a further Subfidy of one Penny per Pound was laid on the fame Tobacco imported ; and
- 3 Ann, c. 9- i k v another Act made in the fecond Year of her late Majefty Queen Anne, a Duty or Subfidy of one
' third Part of a Penny per Pound was laid on the fame Tobacco imported; all which Duties on To- ' bacco imported, as before-mentioned, amounting in the whole to fix Pence and one third Part of a ' Penny per Pound Weight, are by feveral fubfequent Acts fince continued, and are now in Force ; And ' whereas certain Abatements, Difcounts and Allowances, for Wafte and Damage, and other Allow- ' ances, are made to the Importer of fuch Tobacco out of the faid Duties, which by Experience have c been found prejudicial to Trade and a Lofs to the Revenue :' Be it further enacted by the Authority Importer of To- aforefaid, That the faid feveral Duties upon Tobacco imported after the faid firft Day of June one thou- bacc0 x ° py . * fand feven hundred and twenty-three fhall be raifed, levied, collected and paid, during the Continuance n AUowance'of thereof refpectively, in the Manner following; that is to fay, The Importer of Tobacco of the Britijh 5 per Cent. Plantations {hall, on the Importation thereof, pay down the faid Old Subfidy of one Penny per Pound, All the other with an Allowance of twenty-five per Centum inftead of the former Allowance of five per Centum; and Duties to be paid that all the other Duties afore-mentioned on fuch Tobacco imported, amounting together to five Pence down, or fecured arl d one third of a Penny per Pound, {hall be paid down, or the Importer thereof {hall become bound to t° be P ald in ,a his Majefty, his Heirs and SuccefTors, with one or more fufficient Sureties, to be approved of by the Collector of the Port where the Tobacco {hall be imported, with the Confent of the Comptroller of fuch } Port,
