Sope, paper, &c. made in

to the duties of their respective offices; and that all the duties - impofed by this act upon fuch fope, paper, paftboards, millboards, fcaleboards, and chequered and ftriped linens, or any the commodities before charged, as fhall be imported into Scotland, during the refpective terms aforefaid, and all the duties imposed by this act, which fhall arife in Scotland, for coals to be exported during the faid term therein granted, as aforefaid, shall be under the management of the commiffioners and officers of the customs in Scotland for the time being, according to the duties of their refpective offices; and that the refpective receivers general of the customs in England and Scotland for the time being fhall, from time to time, pay or caufe to be paid, all the monies that they fhall respectively receive for the faid imported commodities, and for the said exported coals (the neceffary charges of raifing and accounting for the fame excepted) into the receipt of her Majefty's Exchequer in England, diftinctly and apart from all other branches of the publick revenues, for the purposes in this act expreffed, and under the like penalties, forfeitures and difabilities, as are to be inflicted by this act for diverting or misapplying any monies by this act appropriated or appointed for any the purposes herein after mentioned.

Great Britain, to be under

XI. And be it further enacted by the authority aforefaid, That all the duties impofed by this act upon fuch fope, paper, pastboard, millboard, fcaleboard, ftarch, and other commodities. the manage- hereby particularly charged, as fhall be made in England, Wales, ment of the or Berwick upon Tweed, during the term or terms aforefaid, and commiffioners all the duties impofed by this act, upon fuch filks, callicoes, liof excife. nens, stuffs and paper, as fhall be printed, painted, ftained or dyed in England, Wales, or Berwick upon Tweed, at any time or times within or during the term or terms therein granted, as aforefaid, thall be under the management of the con.miffioners of excise in England for the time being, and the officers imployed or to be imployed under them; and that all the duties imposed by this act upon fuch sope, paper, pastboard, millboard, scale board, ftarch, and other commodities before particularly charged, as thall be made in Scotland during the term or terms aforefaid, and all duties impofed by this act upon fuch filks, callicoes, linens, ftuffs and paper, as fhall be printed, painted, stained, or dyed in Scotland, at any time or times within or during the term or terms therein granted, as aforefaid, thall be under the management of the commiffioners of excife in Scotland for the time being, and the officers to be imployed under them; and that the faid refpective commiffioners of excife in England and Scotland for the time being fhall, from time to time, pay or caufe to be paid, all the monies that they fhall refpectively receive for the faid duties upon fope, paper, paftboard, millboard, scaleboard and ftarch, as fhall be made in Great Britain within or during the refpective terms aforefaid, and for the faid duties upon fuch filks, callicoes, linens, ftuffs and paper, as fhall be printed, painted, stained or dyed in Great Britain, at any time or times within or during the refpective terms therein granted,

as

as aforefaid, as the same shall arife, into the receipt of her Majesty's Exchequer in England, under the like penalties, forfeitures and disabilities, as are to be inflicted by this act for diverting or misapplying any monies by this act appropriated or appointed for any the purposes herein after mentioned.

&c.

XII. And it is hereby enacted by the authority aforefaid, How these feThat all the several duties by this act impofed, upon fope, pa- veral duties per of all forts, paftboards, millboards, scale boards, chequered fhall be raised, and ftriped linens, and upon printed, painted, ftained and dyed filks, callicoes, linens and stuffs, during the faid term or terms of years, therein by this act granted, in all cafes whatsoever (except where other provifion or direction is specially made or given by this act) fhall be raised, levied, afcertained, fecured, collected, answered and paid, by fuch ways, means and methods, and under fuch pains, penalties and forfeitures, and with the like discounts, allowances, exemptions and drawbacks, and in fuch manner and form, as the duties impofed on the fame commodities refpectively, by an act made in the tenth year of her Maje- 10 Ann. c.19. fty's reign, for laying feveral duties upon fope, paper, chequered and striped linens, and upon certain filks, callicoes, linens and ftuffs, printed, painted or ftained, (amongst other things thereby charged) for and during the refpective terms thereby granted, towards raifing the fum of one million eight hundred thoufand pounds therein mentioned, or by any act or acts of parliament thereby referred unto, or by any other act of this feffions of parliament are to be raised, levied, afcertained, fecured, collected, answered and paid respectively; and that the said duty by this act impofed upon ftarch, during all the faid term of two and thirty years therein by this act granted, shall be raised, levied, afcertained, fecured, collected, anfwered and paid, by fuch ways, means and methods, and under fuch pains, penalties and forfeitures, and with the like difcounts, allowances, exemptions and drawbacks, and in fuch manner and form, as the duties imposed by another act of the tenth year of her Majefty's 10 Ann. c. 26. reign, upon ftarch (amongst other things thereby charged) for and during the term thereby granted, towards raifing another fum of one million eight hundred thousand pounds therein mentioned, or by any act or acts of parliament thereby referred unto, are to be raifed, levied, afcertained, fecured, collected, anfwered and paid refpectively, except in fuch cafe or cafes, touching which other directions are given by this act; and that the faid duties by this act impofed upon coals exported to any foreign parts, (except before excepted) during the faid term of years by this act granted of and in the fame, fhall be raised, levied, afcertained, fecured, collected, anfwered and paid, by fuch ways, means and methods, and under fuch pains, penalties and forfeitures, and in fuch manner and form, as the prefent duties upon exportation of coals, or any other cuftomable goods, to any foreign parts, by any law or ftatute now in force, during the continuance thereof, are to be raised, levied, afcertained, fecured, collected, anfwered and paid.

XIII. And

XIII. And for better fecuring the duties by this act chargeable upon fuch of the commodities, as by the firft mentioned 10 Ann. c. 19. act of the tenth year of her Majefty's reign are directed to be marked or stamped: and to the end the duties arifing thereupon by this act may be better distinguished, and applied to the fepaProper ftamps rate ufe by this act intended, be it further enacted by the authoto be provided. rity aforefaid, That such proper ftamps or feals fhall, on or before the said second day of August one thousand seven hundred and fourteen, be provided and diftributed by the faid respective commiffioners, as may ferve to denote the payment or charging of the several duties by this and the faid former act chargeable on the fame commodities refpectively; and that the said stamps or feals by this act directed to be provided, fhall be used and applied accordingly, and fhall and may, from time to time, be renewed or altered by the said respective commissioners, as often as there shall be a neceffary occafion for renewing the fame.

All the powers in ro Ann. to

be in force.

ro Ann. c. 19. & 26.

Perfons ex

XIV. And be it alfo enacted by the authority aforefaid, That all the powers, authorities, rules, directions, pains of death, and other pains, penalties and forfeitures, clauses, matters and things whatsoever, contained in the faid feveral acts of the tenth year of her Majesty's reign, for raising, receiving, levying, recovering, fecuring and paying the duties on fuch commodities before mentioned, as are by this act charged with new or additional duties thereupon, or touching the marks or ftamps thereby directed to be continued, practifed, and put in execution, for raifing, receiving, levying, recovering, fecuring, and paying the fame new or additional duties, by this act charged upon the fame commodities refpectively, and all arrearages thereof, as fully and effectually to all intents and purposes as if they were particularly and at large repeated in the body of this prefent act, except in such cases only where any alteration therein is fpecially made by this act.

XV. And whereas great quantities of filks, callicoes and linens that are printed, painted, ftained or dyed in Great Britain, are frequently Shipt off in order to be exported, as is pretended, for which the exporter doth receive a very great drawback; and notwithstanding the law already made to prevent the relanding of them, yet very great quantities are frequently relanded, to the great leffening of her Majefty's revenue, and prejudice of the fair trader; to prevent which evil practices for the future, and to fecure the duties upon the faid goods, be it enacted by the authority aforefaid, That from and after the faid fecond day of August one thousand seven hundred and fourteen, all and every perfon and perfons that fhall proper officer export any filks, callicoes or linens that are printed, painted, of packing the ftained or dyed, for which a drawback is to be allowed, fuch faid goods, perfon or persons (before he or they shall ship the said goods) in order to obtain the drawback for the fame, shall be obliged to give notice to the proper officer or officers to be appointed for that purpose by the respective commiflioners of the customs, when and where he will pack up the faid goods in order to be exported; and the faid commiffioners of the customs are hereby

porting filks, &c. to give notice to the

every

care that the feals be taken off from eve

impowered and directed to cause such officer to take care to see who is to take that such feal or feals, ftamps or marks, be taken off from piece fo intended to be exported; and the said officer or officers shall take an account of the kinds and quantities of the goods for intended to be exported, and make a return thereof to the officer that shall be appointed by fuch commiffioners to receive the fame, without any fee or reward for fo doing.

ry piece, &c.

XVI. And whereas fope is more or less used in washing, fcouring, or preparing the sheeps wool, or lambs wool, to be converted into the woollen manufactures of this realm, and in the making or finishing woollen manufactures, or manufactures mixed with wool, whereof the greatest part of the value of the materials is wooll, and in whitening of new linen in the piece, in order to the fale of fuch linen, or in fome of them, and it being judged reafonable to give an encouragement to perfons who shall be employed in the preparing, making or finishing thofe manufactures, whether the fame be for exportation or home confumption; it is hereby further provided and enacted, That it shall On oath or and may be lawful to and for any person and perfons, who, af- affirmation of ter the faid second day of August one thousand feven hundred and the quantity of fope spent fourteen, during the continuance of the duties on fope by this in making act granted, shall employ, spend and confume any quantity or cloths, &c. quantities of fope in the making of any cloths, ferges, kerfies, bays, stockings, or other manufactures of sheeps or lambs wool only, or manufactures whereof the greatest part of the value of the materials fhall be wool, or in the finishing the faid manufactures, or preparing the wool for the fame, or in whitening of new linen in the piece, in order to the fale of fuch linen, or to and for his, her, or their chief workman employed under him, her or them in those works, or any of them, from time to time, to make proof in writing by the affidavit of the faid person or persons, who fhall fo employ, spend and consume the faid fope, or of his, her or their chief workman, unless he, the or they be a known quaker or quakers, and by the folemn affirmation of fuch quaker or quakers, before the collector and fupervisor of the diftrict or divifion where fuch fope shall be so employed, spent and confumed, or either of them (who are hereby respectively impowered and required to adminifter the fame, upon the request of the manufacturer, or his, her or their chief workman aforefaid) which faid affidavit or affirmation fhall fpe- Specifying the cify the kinds and quantities of the manufactures fo made, finish- manufactures ed, prepared or whitened refpectively, and the quantities and fo made, &c. kinds of the fope which were actually employed, spent and confumed therein, and that no allowance by virtue of this act, was and that no before made to fuch manufacturers refpectively, or for his, her allowance or their benefit, of the duties payable by this act, for the fope made before, fo specified in fuch affidavit or affirmation, or any part thereof; and that upon the making of every fuch affidavit or affirmation,

hath been

the faid collector out of the money in his hands of the faid du- Collector to ties upon fope by this act granted, fhall pay to the said manu- repay the facturers respectively fo much as the whole duties granted by whole duties, this act, for the fope specified in every fuch affidavit or affirma

tion

&c.

Such affida

vits, &c. not to be ftamped, &c,

feits treble

the value of

tion taken by the faid collector and fupervifor jointly, or by the faid collector fingly, doth amount unto, without any delay; and in case the same were adminiftred by the supervisor only, then upon a certificate thereof made and figned by the faid supervisor (which he is hereby required to make and fign upon demand) the faid collector fhall, out of any monies in his hands of the faid duties on fope, forthwith pay to the said manufacturers respectively, the faid duties fo payable by this act for the sope fo fpent and confumed, as aforefaid; and in cafe the collector fhall not then have money fufficient in his hands to fatisfy fuch payments, That then and in every fuch cafe, the commiffioners of the faid duties on fope for the time being, upon a certificate thereof from the faid collector (who is hereby enjoined and required to make and fign fuch certificate) fhall forthwith caufe fuch payments to be made out of any monies arifing by the said duties on fope by this act granted, without any further delay.

XVII. And it is hereby declared and enacted, That the faid affidavits, affirmations and certificates, touching the faid allowance to the woolen and linen manufacturers aforefaid, shall and may be written or printed upon paper not ftamped or marked for any the duties charged by any act upon ftampt vellum, parchment or paper; and that no fee, gratuity or reward whatfoever, fhall be required, demanded or taken from any the faid manufacturers, for making any the payments of the faid allowance for fope confumed in the faid woolen or linen manufactures, or for making or taking any the faid affidavits, affirmations, or certificates relating thereunto (except four pence for writing every such affidavit, affirmation or certificate) upon pain that any of the faid officers offending therein, fhall for every fuch offence pay treble damages to the party grieved, befides cofts of fuit, to be recovered in fuch manner, as any other penalties relating to the duties upon fope are by this act to be recovered.

Such affidavit, XVIII. And for the better preventing frauds and abuses in &c. falle, for- obtaining the allowances laft mentioned, it is hereby further enacted, That if any perfon or perfons fhall, in fuch affidavit or the allowance, affirmation, fwear, affirm or alledge any matter or thing that shall be falfe and untrue, with an intent to defraud her Majefty, her heirs or fucceffors, fuch perfon or perfons offending therein, shall for every fuch offence forfeit and lose treble the value of the allowance for which fuch affidavit or affirmation fhall be made, to be recovered in like manner (to wit) one third part thereof to the ufe of the Queen's majefty, and the other two thirds thereof, with cofts of fuit, to the use of the informer or prosecutor; and if any perfon or perfons, being once convicted of any fuch offence, fhall again offend in the like kind, and be thereof duly convicted in any court of record at Westminster, or in any the courts of Scotland, every such person or perfons, for fuch other offence, fhall fuffer as in cafes of wilful and corrupt perjury.

Second offence perjury.

XIX. And whereas it has been found by experience, That feveral makers of fope, with intent to deceive her Majesty of the just duties by