England twenty tons or more; which by Edward I was exchanged into a duty of 2s. for every ton imported by merchant-ſtrangers, and called butlerage, becauſe paid to the king's butler[1].
Other cuſtoms payable upon exports and imports were diſtinguiſhed into ſubſidies, tonnage, poundage, and other imports. Subſidies were ſuch as were impoſed by parliament upon any of the ſtaple commodities before-mentioned, over and above the cuſtuma antiqua et magna: tonnage was a duty upon all wines imported, over and above the priſage and butlerage aforeſaid: poundage was a duty impoſed ad valorem, at the rate of 12d. in the pound, on all other merchandize whatſoever: and the other imports were ſuch as were occaſionally laid on by parliament, as circumſtances and times required[2]. Theſe diſtinctions are now in a manner forgotten, except by the officers immediately concerned in this department; their produce being in effect all blended together, under the one denomination of the cuſtoms.
By theſe we underſtand, at preſent, a duty or ſubſidy paid by the merchant, at the quay, upon all imported as well as exported commodities, by authority of parliament; unleſs where, for particular national reaſons, certain rewards, bounties, or drawbacks, are allowed for particular exports or imports. Thoſe of tonnage and poundage, in particular, were at firſt granted, as the old ſtatutes (and particularly 1 Eliz. c. 19.) expreſs it, for the defence of the realm, and the keeping and ſafeguard of the ſeas, and for the intercourſe of merchandize ſafely to come into and paſs out of the ſame. They were at firſt uſually granted only for a ſtated term of years, as, for two years in 5 Ric. II[3]; but in Henry the fifth's time, they were granted him for life by a ſtatute in the third year of his reign; and again to Edward IV for the term of his life alſo: ſince which time they were regularly granted to all his ſucceſſors, for life, ſometimes at their firſt, ſometimes at other ſubſequent parliaments, till the reign of Charles the firſt; when,
