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church of England for the space of one year, without having of having a been present at any conventicle, assembly, or meeting, as afore- licence, &c. faid, and receive the sacrament of the Lord's fupper according to the rites and usage of the church of England, at least three times in that year, every such person or persons shall be again capable of having and using a licence to teach school, or to instruct youth as a tutor or schoolmaster, he or they also performing all that is made requisite thereunto by this act. *
XI. Provided also, and be it further enacted, That every such Perfons conperson so convicted, and afterwards conforming, in manner as forming after aforesaid, shall, at the next term after his being admitted to, or conviction, to taking upon him to teach or instruct youth, as aforesaid, make ma
te make oath of
outh, as atorelaid, make their having oath in writing in some one of her Majesty's courts at Westmin- conformed. fter, in publick and open court, or at the next quarter sessions for that county or place where he shall reside, between the hours of nine and twelve in the forenoon, that he hath conformed to the church of England for the space of one year before such his admission, without having been present at any conventicle, affembly or meeting, as aforesaid, and that he hath received the facrament of the Lord's supper at least three times in the year, which oath shall be there inrolled, and kept upon record.
XII. Provided always, That this act shall not extend, or be Not to extend construed to extend, to any person, who as a tutor, 'or school- to such as master, fhall instruct youth in reading, writing, arithmetick, or teach to read, any part of mathematical learning only, so far as such mathe- write, a matical learning relates to navigation, or any mechanical art only, and so as such reading, writing, arithmetick or mathematical learning, fhall be taught in the English tongue only. · XIII. And whereas by an act of parliament made in Ireland, in the seventeenth and eighteenth years of his said late majesty King Charles the Second, intituled, An act for the uniformity of publick prayers, and administration of the facraments, and other rites and ceremonies; and for establishing the form of making, ordaining, and consecrating of bishops, priests, and deacons in the church of Ireland; it is enacted, concerning schoolmasters and other persons instructing youth in private families in Ireland, as in and by the above recited act is enacted concerning schoolmasters and others instructing youth in private families in that part of Great Britain called England : and whereas it is reasonable, that where the law is the same, the remedy and means for enforcing the execution of the law should be the same; be it therefore enacted by the authority aforesaid, That all and every the remedies, provisions, and clauses, in and by this act given, made, and enacted, shall extend, and be deemed, construed, and adjudged to extend to This act shall Ireland, in as full and effectual manner, as if Ireland had been extend to
land. exprefly named and mentioned in all and every the clauses in this act.
Repealed by 5 George 1. cap. 4.
d, andia duty for cent. for use in the
CAP. VIII. An aet for encouraging the tobacco trade. W H EREAS by an acl made in the seventh year of the reign 7&8W. 3.
V of the late King William the Third, intituled, An act for c. 10. and
4. continuing several duties granted by former acts upon wines and
vinegar, and upon tobacco and East India goods, and other merchandizes imported, for carrying on the war against France, the methods prescribed for collecting the import duty upon tobacco, granted by an act palled in the first year of the reign of King James the Second, are altered, and, among other things, it is enaEled, That on any payment of the said duty for tobacco to be consumed here, there be an allowance of eight pounds per cent. for the merchant's encouragement, in consideration of waste and prinkage in the cellars, and an allowance of four pounds per cent. in consideration of waste that may arise on any tobacco exported within the time allowed by law, to be ftruck off only from the entries, and not to be paid where the whole quantity entred shall happen to be exported; both which acts are fince continued, and are now in force: and whereas by law there are several other duties payable on the importation of tobacco, but no provifion is made thereby for giving any allowance out of the same, in consideration of waste or phrinkage, as aforesaid; and it being reasonable that the manner of colleeting the several duties upon tobacco pould be in one uniform method, and that the same allowance for waste and Jorinkage on the consumption here, should be granted to the exporters,
for the preservation and improvement of that most beneficial trade, which, After 1 Tune for many years past, hath greatly declined; be it enacted and de1714. for five clared by the Queen's inost excellent majesty, by and with the years, 81. per advice and consent of the lords spiritual and temporal, and com
mons, in this present parliament assembled, and by the authoout of all the duties on to
rity of the same, That from and after the first day of June one bacco. thousand seven hundred and fourteen, during the term of five
years, and from thence to the end of the then next session of parliament, there shall, for the better encouragement of the said consumption and export trade, be an allowance of eight pounds per cent. made to the merchant at importation, out of all the du.
ties payable upon tobacco, instead of the aforesaid eight pounds, Not to be de- and four pounds per cent, which by the before recited acts are
ted on ex- to be allowed only out of the import duty, and which said alportation.
lowance of eight pounds per cent. out of all the said duties, shall not be deducted from the merchants on exportation ; any law
or custom to the contrary notwithstanding. 12 Car. 2. c.4. II. And whereas by the act of tonnage and poundage made in the
twelfth year of the reign of King Charles the Second, and by the book of rates thereunto annext, an additional duty of one penny per pound was made payable for all tobacca of the English plantations, up, on giving security for payment of the same at nine months after the im
portation : and whereas by the said aci made in the first year of the reign of 1 Jac. 2. C. 4. the late King James the Second, a duty of impost of ihree pence per pound
was laid on the same tobacco, and fix pence per pound on all tobacco of foreign plantations, the method of collecting which import duty was
ble upons per cent of the in
in threr att made of one peners to have h" acts before now in forne zin
altered by the said act made in the seventh year of the reign of the late King William the Third, and thereby the payment thereof was to 7 & 8 W. 3. be at the end of eighteen months, with certain discounts at different C. 10. rates for prompt payment within the respektive times thereby limited: and whereas by an act made in the ninth year of the reign of his faid late majesty King William the Third, a further subsidy of one penny per pound was laid on all tobacco of the English plantations, payable , & 10 W. 3. in three months from the importation, upon security : and whereas by C. 23. one other act made in the second year of her Majesty's reign, a duty of one third part of one penny per pound was made payable on the e&, Ann.co. fame tobacco, and the importer to have nine months for the payment thereof, on suficient security; all which acts before mentioned are, by several subsequent ačts, since continued, and are now in force : and whereas the payment of the said several duties, at the different times, as before mentioned, according to the respective nets of parliament, has by experience been found prejudicial and burthen fome to trade, and a lofs to the revenue : for prevention whereof for the future, be it all duties on further enacted by the authority aforesaid, That from and after tobacco to be the first day of Yune one thousand seven hundred and fourteen, paid at the during the term of five years, and from thence to the end of the on
e months. then next session of parliament, all the said several and respec- By s Geo. 1. tive duties on tobacco, granted by the aforementioned acts of c.7. this act is parliament, and since continued, shall be due and payable, dur- continued as ing the term aforesaid, at the end of eighteen months, to com- ing
ties on tobacco mence at the end of thirty days after the inafter's report of the small continue.. fhip, or to commence from the merchant's entry of the goods, within those thirty days, which shall first happen, and the bond or bonds to be given for the same, thall be made payable at the end of eighteen months accordingly; any statute or law to the contrary notwithstanding.
III. Provided always, That if the importer or proprietor of Allowance for tobacco shall, upon entry thereof, pay ready money for all or ready money. any part of the said duties within the said thirty days, or at any time or times within any of the first fifteen months of the said eighteen months, to commence at the end of the said thirty days after the master's report of the ship, he shall, in lieu of all for. mer discounts made for prompt payment, out of all the said duties have an allowance made of ten pounds per cent. per ann. for the said fifteen months, or proportionably for so many intire months of the said fifteen months as shall then remain unexpired, but not to be allowed any discount after the end of fifteen months, nor for any less time than a month; and in case after the importer or proprietor shall have given security, as an foresaid, (which at his election may be in one or more bond or bonds) to pay the said several duties in eighteen months, and shall be desirous to discharge his bond or bonds, or any part thereof, in ready money, sooner than fifteen months, he shall be abated upon the bond or bonds for such prompt payment, so much as the laid discount shall amount to, in proportion to such time, but not to be allowed any discount after the end of fifteen months.
Not to take IV. Provided also, That nothing in this act contained, is away 8 l. per intended to take away the said allowance of eighteen pounds cent, for
ace, nor per cent. to be made out of the several duties for the merchants sl. in the hun- encouragement, and in consideration of waste and shrinkage, dred out of nor the allowance of five in the hundred, out of the several subthe sublidies. fidies, and the said additional duty, by virtue of the respective
act of tonnage and poundage, and other acts before recited.
V. And whereas several merchants and other persons concerned in the importation of tobacco of the English plantations, are frequently under difficulties, and unable to give good and sufficient security for the payment of the several duties imposed thereon : and whereas purting the same into proper warehouses may not only be an ease and con
venience to the importers thereof, but also a security to her Majesty's On paying revenue, be it therefore enacted by the authority aforesaid, That down the duty from and after the first day of Yune one thousand seven huntobacco may
10 dred and fourteen, during the term of five years, and from thence be ware.ay to the end of the then next session of parliament, in case any housed at mer- person importing any of the said tobacco, shall pay down in chants charge. ready money the subsidy of one penny per pound due and pay12 Car. 2. C. 4. able to her Majesty by the act of the twelfth year of the reign
of his late majesty King Charles the Second, or by any act or acts continuing the same, and shall then desire to have the said tobacco put into warehouses, under the Queen's and the merchant's locks, for the security of the remainder of the duties, the merchant or his servants shall have free access into the said warehouses, at all seasonable times; and the custom-house officers are hereby required to attend, without fee or reward: and it shall and may be lawful for the commissioners or principal officers of the customs, to permit and cause the said tobacco to be
lodged and put into warehouses (to be provided by and at the Merchant to charge of the merchants, and to be first approved by the said give his own commissioners or officers) upon the merchant's giving his own bond to pay bond for payment of the duties at the end of fifteen months ; the duties at
t and if the importer or importers of such tobacco, as has been 15 months end,
so lodged in the warehouses, shall not, within the said time of fifteen months, offer good and sufficient security for payment of the duties at the end of the said eighteen months, or by debentures on exportation of such tobacco, or payment of the several duties for which his own bond hath been given, discharge his or their obligations, or any part thereof, but that the tobacco, or any part thereof, shall continue and be still remaining in the said warehouses, for want of the payment of the duties due thereon; in such case it shall be lawful for the said commissioners, or principal officers of the customs for the time being, and who are hereby required and impowered, to
cause the said tobacco so remaining to be publickly sold by inch elle to be fold of candle, first giving the proprietor or proprietors fourteen days by inch of notice, or leaving the same in writing at the place of his or their candle.
last abode, the product thereof, after such sale, first to be applied towards payment of the customs and charges that have been expended thereon, and the overplus, if any, to be ren
Anno duodecimo ANNÆ. Stat. 2. c. 8, dred and paid to the proprietor, or other person lawfully authorized to receive the same.
VI. Provided always, That in case any tobacco put into the Tobacco said warehouses, and so locked up, as aforesaid, shall be burnt burnt in the or destroyed by fire, during the time it remains in the said ware- warehouses,
duties to be houses, the proprietors or owners of such tobacco shall be allowed the duties paid, and the bond shall be discharged for so much bond dirthereof as shall have been so burnt or destroyed
charged. VII. And whereas divers great quantities of tobacco of the English For tobacco in plantations have been imported for some time, but by reason of the the river undeadness of the tobacco trade, occafioned by the length of the late war, the importers or proprietors thereof have not entred the said tobacco, and paid or secured the duties for the same, as the law requires ; for relief therefore of the said importers or proprietors of the said to. bacco in this special case, be it further enacted by the authority aforesaid, That the time of importation of all such tobaccoes, Time of imas are already imported, and not entred, shall be reckoned to portation to be be from the second day of June one thousand seven hundred and reckoned from fourteen, in like manner as if the masters of the said ships or 2 June 1714. vessels had made report of their several ladings on that day; and the importers or proprietors of such tobacco shall pay or secure the duties, and have and enjoy the several allowances and difcounts, and be entituled to draw back the duties, as fully and in like manner as if the said tobacco had been imported, and the masters of the ships had made their respective reports of their ladings, on the said second day of June one thousand seven hundred and fourteen; any law, usage or custom, to the contrary , in any wise notwithstanding.
VIII. And whereas it hath been found by experience, that her Ma- No allowance jesty's revenue suffers great prejudice, as well by allowances for da- for damaged maged tobacco, as by the obtaining a drawback by debenture on the re- tobacco. pipping the same, as if such tobacco had been found and good, and paid the duties at importation ; for preventing the like abuses for the future, be it further enacted by the authority aforesaid, That from and after the first day of August one thousand seven hundred and fourteen, within or during the term of five years thence next ensuing, or at any time before the end of the then next session of parliament, no merchant or other person whatsoever shall have any allowance or abatement for the subsidies or other duties made him, for any sort of tobacco imported, or to be imported, under pretence of such tobacco being corrupt or unmerchantable: but in case any merchant or other person shall Merchant rerefuse to make entry of such damaged tobacco, and to pay and fusing to pay secure the whole duties due and payable for the same, then he
" such tobacco or they shall have liberty to separate from his or their tobacco, to be de so much thereof as they shall refuse to pay custom for; and the ed, &c. principal officers of her Majesty's customs, or any two or more of them, shall cause all such corrupt tobacco to be weighed and publickly burnt, or otherwise destroyed as not wholsome and fit for use; and the owner or importer thereof shall be discharged from paying or securing any subädy, or other duties for the same,
he came bash the duties.