A. D. 1724. Anno undecimo Georgii Regis. C. 7. 509
- every one hundred Pounds of the true and real Value, was laid upon all Paper, White or Brown, or
' of any other Colour or Kind whatsoever, which fhould be imported or brought into this Kingdom (not ' being particularly charged in that Act) ; and by another Act made in the twelfth Year of the Reign of ' 2 Ann S- 3 '- «•
- ' her (aid late Majefty, a further new Duty, after the Rate of ten Pounds for every one hundred Pounds c - 9-
I ' of the true and real Value, was laid on the like Sorts of unrated Paper imported, the faid Values of ' fuch Paper in the two Acts laft mentioned to be taken to be fo much as fuch imported Kinds arc really
- worth to be fold at the Port of Importation, without any Abatement for the Duties charged by the faid
' Ads, or any former Acts ; the faid new Duties, fo payable ad Valorem, to be received and levied upon ' the Oath or Affirmation of the Merchant or Importer ; which faid Acts are by fubfequent Acts conti- ' nued for ever, iubjeft to Redemption by Parliament :' Be it further enacted by the Authority aforefaid, That from and after the faid five and twentieth Day of March one thoufand kvtn hundred and twenty- A ^' '° & «* five the faid feveral Acts of Parliament made in the tenth and twelfth Years of the Reign of her faid late Ann - rclatin E "> Majefty, fo far as they relate to the levying the faid refpective new Duties of twenty Pounds per Centum, " c n ™ a t i e ,, tl d ' ,ai,c;r ' and ten Pounds per Centum, on all Paper, White or Brown, or of any other Colour, imported, not" 1 '"' ' particularly charged in the faid Acts, according to fuch Valuations thereof upon the Oath or Affirmation and fuch Pa r" of the Merchant or Importer, fhall he and are hereby repealed, and inftead thereof the laid new Duties t0 ? ay * c " rd ' - of twenty Pounds per Centum and ten Pounds per Centum, fo payable ad Valorem, fhall be anfwered, le- [he faid Book " vied and paid to his Majefty, his Heirs and Succeftbrs, over and above the Subfidies and other Duties on of Rates. unrated Paper, for and towards the Fund granted by the faid Acts of the tenth and twelfth Years of her faid late Majefty, and during the Continuance thereof, according to the refpective Rates and Values for and upon the feveial Kinds and Sorts of unrated Paper mentioned and expreffed in a certain Book of Rates before-mentioned, figned by the Right Honourable Spencer Compton, Efquire, Speaker of the Honourable Houfe of Commons, and fo in Proportion for any greater or leffer Quantity, as fully and effectually as if the faid Rates and Values, and the Claufes and Rules relating thereunto, were inferted in the Body of this prefent Act ; any Thing in the faid Acts of the tenth and twelfth Years of her faid late Majefty, or in any other Acts to the contrary notwithstanding. V. And for the more equal Payment of the faid feveral Duties upon unrated Paper imported or brought New Sorts of into this Kingdom from and after the five and twentieth Day of March one thoufand feven hundred and Pa P er imported, twenty-five; Be it enacted and declared by the Authority aforefaid, That if any new Fabrick or Sorts or t0 p j' y ^ ccord,n g Kinds of Paper fhall be imported, which are not particularly valued or rated in the faid refpective Books thofe'neartft 5 ' of Rates, or in any Act or Acts of Parliament, fuch Paper or Papers fhall pay the feveral and refpective above in Size Duties that are charged thereon according to the Values and Rates of thofe Sorts or Kinds of Papers, and Goodnefs. which are neareft above in Size and Goodnefs to the feveral Sorts or Kinds of Papers valued or rated in the faid refpective Books of Rates, or by this or any former Act or Acts of Parliament, without any Di- ftinctions of Country or Place from whence the fame fhall be imported; any Law, Cuftom or Ufage to the contrary notwithftanding. VI. And be it enacted and declared by the Authority'aforefaid, That the feveral Subfidies, Impofitions, How the feveral Duties, new Duties, and further new Duties upon the faid feveral Sorts of unrated Goods, {ball be paid Subfidies on un- or fecured, and fhall be raifed, levied and collected in fuch Manner and Form, and by fuch Ways and rated G °° ds are Means, and under fuch Penalties and Forfeitures, and with fuch Difcounts, Allowances and Drawbacks *<• be raifed. as are mentioned and expreffed in the feveral Acts of Parliament which granted or continued the fame re- fpedtively ; and all Powers, Penalties, Provifions, Articles and Claufes therein contained (except in fuch Cafes where any Alteration is by this Act made) (hall continue in full Force and Effect during the Conti- nuance of the laid refpective Subfidies, Impofitions and other Duties, and new Duties, and fhall be ap- plied, practifed and executed for the raifing, levying, collecting, fecuring, anfwering, paying and ap- propriating the faid refpective Subfidies, Impofitions and other Duties according to the true Intent and Meaning of this prefent Act, as fully and effectually to all Intents and Purpofes, as if the faid Claufes, Matters and Things (except as aforefaid) had been again repeated in the Body of this prefent Act ; any Law, Cuftom or Ufage to the contrary notwithftanding. ' VII. And whereas it may happen that feveral Goods and Merchandizes may be imported, which are How Goods not
- omitted to be rated in either of the faid Books of Rates;' Be it enacted by the Authority aforefaid, " ted m th £
That in fuch Cafe the Value and Price of fuch Goods and Merchandizes fhall be afcertained by the ™°™j f Kat " Oath or Affirmation of the Merchant, in the Prefence of the Cuftomer, Collector, Comptroller and Sur- veyor, or any two of them, and the old Subfidy, and other Duties which are payable in Proportion to the faid old Subfidy, are to be paid according to fuch Value and Price. VIII. And the better to prevent Frauds to the Revenue, and that all Merchants may be upon a more Proper Officer equal Foot in Trade, Be it enacted by the Authority aforefaid, That it fhall and may be lawful for the ™y examine Collector and Comptroller, or other proper Officers of the Cuftoms, to open, view and examine fuch valorem^anf ff Goods and Merchandizes paying Duty ad Valorem, and compare the fame with the Value and Price not va ] u ^ t0 tQe thereof fo fworn to or affirmed ; and if upon fuch View and Examination it fhall appear, that fuch Goods true Price, or Merchandizes are not valued by fuch Oath or Affirmation according to the true Value and Price there- ' of, according to the true Intent and Meaning of this or any other Act or Acts of Parliament, that then ^Goods for* and in fuch Cafe the Importer or Proprietor ftiall, on Demand made in Writing by the Cuftomer or Col- th ° v r e of th _ ■ lector, and Comptroller of the Port where fuch Goods or Merchandizes are entred, deliver or caufe to be Crown, and pay- delivered all fuch Goods and Merchandizes into his Majefty's Warehoufe at the Port of Importation, to the Importer for the Ufe and Benefit of the Crown ; and upon fuch Delivery the Cuftomer or Collector of fuch Port, the Value fworn with the Privity of the Comptroller, fhall, out of any Money in his Hands, arifing by Cuftoms or other j^'Ly*-,^" Duties belonging to the Crown, pay to fuch Importer or Proprietor the Value of fuch Goods and Mer- , o]- p er q„x. 1 chandizes ever.
