Recital of

claufes in feveral acts of this feflion relating to the free importation of corn,

&c.

His Majefty impowered,

during the

shall be neceffary to make good any fuch deficiency or deficien

cies.

XXXIV. And whereas by an act passed in this present feffion of parliament, the free importation into Great Britain of wheat i wheat flour from any of his Majesty's colonies in America, by any bis Majesty's fubjects, in any ship or vessel navigated according to is permitted until the first day of Auguft, one thousand feven bantris and fixty Seven; and by another act of the fame feffion, the free inportation of oats or oat-meal, rye or rye-meal, into this kingdom. any person or perfons, in any fhip or vessel whatsoever, is permi until the twenty ninth day of September, one thousand seven bunara and fixty Seven; and by several other acts of the fame feffion, the fre importation into this kingdom of wheat or wheat flour, barley, bary meal, peafe, beans, tares, or callivancies, malt, bread, biscuit, a arch, from any part of Europe, by any person or perfons, in a Ship or velfel whatsoever, is permitted until the tenth day of Septen ber, one thousand seven hundred and fixty Seven: and whereas it ma during the next recefs of parliament, be expedient to permit the fre importation of the feveral articles and things aforefaid, into this king dom, beyond the refpective times by the faid acts of parliament limid for the free importation thereof; be it therefore enacted by the ai thority aforefaid, That it thall and may be lawful to and for his next recefs of Majefty, from time to time, during the faid next recefs, (whenparliament, ever it shall appear expedient to his Majefty fo to do) by his by proclama- royal proclamation to be iffued, by and with the advice of his tion, or order privy council, or by his order in council, to be published in the in council, to London Gazette, to permit the free importation of all or any the permit the free importation of articles or things aforefaid, from any parts or places in his Maall or any the jefty's dominions in America, for any time or times until the articles afore- first day of February, one thousand seven hundred and fixty eight faid from A- and alfo by his royal proclamation or order in council published. Feb. 1768; as aforefaid, to permit the free importation of all or any the faid and from any articles and things, from any parts or places in Europe or Afriss, parts of Eu- for any time or times until twenty days after the commenc rope or Africa, ment of the next feffion of parliament; and that all and every till 20 days the faid articles and things to be imported by virtue of, or under, fuch proclamations or orders, fhall not be subject or liable to the payment of any fubfidy, cuftom, duty, or impofition whatsoever; and may be allowed to be carried coaftwife, under the fame regulations as the like articles and things, being the growth of this kingdom; any thing in any former or other a or acts of parliament to the contrary thereof in any wife not withstanding.

merica till I

after the next feffion.

Que entries to be made of all corn, &c. fo imported;

otherwise to pay duty.

XXXV. Provided always, and be it further enacted by the authority aforefaid, That due entries fhall be made, in fuch manner and form as were used or practifed before the commencement of this feffion of parliament, of all corn, grain, and other things, which fhall be imported into this kingdom, by virtue of or under any fuch proclamation or order, at the cu tom house belonging to the ports of importation; or, in default thereof, the corn, grain, or other things, fo imported, ane

whereo

thereof fuch entries fhall not be made, fhall be fubject and liale to fuch and the fame duties as were payable upon the imhortation thereof before the commencement of this present sefcon of parliament; any thing in this act to the contrary thereof otwithstanding.

XXXVI. And whereas by an act of parliament made in this pre- Land tax act ent feffion of parliament, intituled, An act for granting an aid to of this session. is Majesty by a land tax to be raifed in Great Britain, for the

be

Jay

ers have neg

rvice of the year one thoufand feven hundred and fixty feven; commiffioners appointed for putting so much of the faid act in exetion as is thereby committed to their care and charge, were directed meet upon or before the thirtieth day of April laft: and whereas it have happened that the faid commiffioners may not in fome places ave met upon or before the faid thirtieth day of April laft, in pursunce of fuch directions: Now, in order to obviate and prevent any oubts that might arife thereupon, it is hereby further enacted nd declared by the authority aforefaid, That it shall and may be Where the awful for the faid feveral commiffioners who neglected to meet commiffiono put the faid act in execution upon or before the thirtieth day lected to meet of April laft, and they are hereby authorized and required to on or before neet, with all convenient fpeed, on fuch day or days as they 30 April to hall think fit to appoint to put the faid act into execution; and put the said uch meeting or meetings of the faid commiffioners, fo to be act in execution, they are ad in purfuance of this act, and alfo all meetings which fhall to meet for the have been held by the faid commiffioners, after the faid thirtieth purpose as ay of April, and before the paffing of this act, fhall, to all in- foon as conents and purposes, be as effectual for the putting the faid act veniently may nto execution, as if the fame meeting or meetings had been and fuch held upon or before the thirtieth day of April laft.

be;

meetings, and

hofe held after the said day, and before paffing this act, are deemed legal and valid.

CAP. LV.

An act for further continuing an act of the last feffion of parliament, intituled, An act to amend and render more effectual, in his Majefty's dominions in America, an act paffed in this prefent feffion of parliament, intituled, "An act for punishing mutiny and defertion, and for the better payment of the army and their quarters.

W

HEREAS an a&t passed in the fixth year of his present Ma- Preamble, rejefty's reign, intituled, An act to amend and render more citing claufe effectual, in his Majefty's dominions in America, an act paffed in the Ameriin this prefent feffion of parliament, intituled, An act for punish- act of the last can mutiny ing mutiny and defertion, and for the better payment of the army and feffion. their quarters; which act was to continue and be in force, in all his Majefty's dominions in America, from the twenty fourth day of March, in the year one thousand feven hundred and fixty fix, until the twenty fourth day of March, one thoufand seven hundred and fixty eight: and whereas it has been found neceffary that the faid act should be continued for a further term; May it therefore please your most excellent Majefty that it may be enacted, and be it enacted by

the

The recited

act further

continued to 24 March, 1769.

the King's most excellent majefty, by and with the advice and consent of the lords fpiritual and temporal, and commons, in this prefent parliament affembled, and by the authority of the fame, That the faid act fhall be, and the fame is hereby continued until the twenty fourth day of March, one thousand feven hundred and fixty nine.

WHE

CAP. LVI.

An act for taking off the inland duty of one fhilling per pound weight upon all black and finglo teas confumed in Great Britain; and for granting a drawback upon th; exportation of teas to Ireland, and the British dominios in America, for a limited time, upon fuch indemnificatia to be made in respect thereof by the Eaft India company, as is therein mentioned; for permitting the exportation f teas in fmaller quantities than one lot to Ireland, or the faid dominions in America; and for preventing teas feized and condemned from being confumed in Great Britain. Preamble, reHEREAS by an act of parliament made in the eighteenth citing claufes year of the reign of his late majefty King George the feed, in act 18 Geo, intituled, An act for repealing the prefent inland duty of four fhillings per pound weight upon all tea fold in Great Britain, and for granting to his Majefty certain other inland duties in lieu thereof; and for better fecuring the duty upon tea, and other duties of excife; and for purfuing offenders out of one county into another; an inland duty of one fhilling per pound weight avoirdupois, and in that proportion for a greater or leffer quantity, was impofed and charged upon all tea to be fold in Great Britain; and alfo a further duty of twenty five pounds for every one hundred pounds of the gross price at which fuch teas fhould be fold at the publick fals of the united company of merchants of England trading to the Eat Indies, and proportionably for a greater or leffer fum; which datin were to commence from the twenty fourth day of June, one thousand feven hundred and forty five, over and above all customs, fubfidus, and duties, payable to his Majefty for the fame, upon importation thereof; to be paid in manner as in the faid act is directed: and 21 Geo, 2. whereas by an act of parliament made in the twenty first year of bis faid late Majefty's reign, tea was allowed to be exported from this kingdom to Ireland, and his Majesty's plantations in America, with out payment of the faid inland duties: and whereas the taking off the faid inland duty of one filling per pound weight upon black and singh teas, granted by the faid act, and the allowing, upon the exportation of all teas which fhall be exported to Ireland and his Majesty's plantations in America, the whole of the duty paid upon the importation thereof into this kingdom, appear to be the most probable and expedient means of extending the confumption of teas legally imported within this kingdom, and of encreafing the exportation of teas to Ireland, and to bis Majefty's plantations in America, which are now chiefly furnifted by foreigners in a courfe of illicit trade: and whereas the united com

bany of merchants of England trading to the Eaft Indies are willing and defirous to indemnify the public, in fuch manner as is herein after provided, with refpect to any diminution of the revenue which shall or may happen from this experiment: We, your Majefty's most dutiful and loyal fubjects, the commons of Great Britain in parlianent affembled, do therefore most humbly beseech your Maefty, that it may be enacted; and be it enacted by the King's moft excellent Majefty, by and with the advice and confent of the lords fpiritual and temporal, and commons, in this prefent The inland parliament affembled, and by the authority of the fame, That duty of 15. per pound diffor and during the fpace of five years, to be computed from the continued for fifth day of July, one thoufand feven hundred and fixty feven, the term of 5 the faid inland duty of one fhilling per pound weight upon teas, years, upon shall not be paid for or in refpect of any bohea, congo, fouchong, finglo teas or pekoe teas, commonly called Black Teas, or any teas known by the denomination of finglo teas, which fhall be cleared for cleared for confumption within Great Britain, out of the warehoufes of the confumption united company of merchants of England trading to the Eaft In- within Great dies, or their fucceffors; but that all fuch teas fo to be cleared, the company's whether the fame have been already, or fhall be hereafter, fold warehouses; by the said company, or their fucceffors, fhall be and are hereby freed and discharged, during the faid term, from the faid inland duty.

all black or

Britain, out of

colonies in

II. And it is hereby further enacted by the authority afore- and the duties faid, That for and during the like space of five years, to be of cuftoms, computed from the fifth day of July, one thousand seven hun- payable on dred and fixty feven, there fhall be drawn back and allowed for importation, all teas exported from this kingdom as merchandize to Ireland, to be drawn back upon all or any of the British colonies or plantations in America, the whole teas exported duties of cuftoms payable upon the importation of fuch teas; as merchanwhich drawback or allowance, with refpect to fuch teas as fhall dizetoIreland, be exported to Ireland, fhall be made to the exporter in fuch or the British manner, and under fuch rules, regulations, fecurities, penalties, America; and forfeitures, as any drawback or allowance is now payable out of the duty of cuftoms upon the exportation of foreign goods to Ireland; and with refpect to fuch teas as fhall be exported to the British colonies and plantations in America, the said drawback or allowance fhall be made in such manner, and under fuch rules, regulations, penalties, and forfeitures, as any drawback or allowance payable out of the duty of customs upon foreign goods exported to foreign parts, was, could, or might be, made before the paffing of this act (except in fuch cases as are otherwise provided for by this act.)

III. Provided always, and it is hereby enacted by the autho- the faid drawrity aforefaid, That the drawback allowed by this act fhall not back to be be paid or allowed for any teas which fhall not be exported di- paid for fuck rectly from the warehouse or warehouses wherein the fame fhall teas only as be lodged, pursuant to the directions of an act made in the tenth fhall be exporteddirectly year of the reign of his late majefty King George the First. from the warehouses where lodged, pursuant to act 10 Geo, 1. IV. And

5

And if, upon an annual ftate of the accounts as

here directed

to be made

an average

taken for 5

years preceding, any di

minution in the revenues

the faid draw

is to make

good the deficiency,

IV. And, for making good any diminution which may happen in the revenues of customs and excife by the difcontinuance of the said dan, and the allowance of the faid drawback, during the term aforejcil; be it enacted by the authority aforefaid, That on or before the first day of September, one thousand feven hundred and fixt up, there fhall eight, and on or before the first day of September in each of the appear, upon four fucceeding years, a true and exact account fhall be taken, stated, and made up, by the proper officers of the cuftoms ar excife respectively, of the net produce of all the duties of cufton for and in respect of teas fold by the faid company, or their fa ceffors; and also of the net produce of the duties of excife upo by difconti- teas cleared out of the warehouses belonging to the faid comp nuance of the ny, or their fucceffors; within the year, ending the fifth day faid duty, and July immediately preceding the taking, ftating, and making allowance of fuch account; and that a fum, which fhall be equal to the an back, during nual net produce of the duties of customs paid upon the impar the faid term; tation of teas which were exported to Ireland and the Britif co the company lonies and plantations in America, upon an average for five years preceding the fifth day of July, one thousand seven hundred and fixty feven, fhall be deducted from the total of the net produce," so stated, of the said duties of customs and excise in the faid a count, for the year ending the said fifth day of July, one thoufand feven hundred and fixty eight, and for each of the faid four fucceeding years refpectively: and if, after fuch deduction fha.. have been made, the remaining sum shall not amount to such 1. fum as fhall be equal to the annual net produce of all the duties of customs for and in refpect of teas fold by the faid company,) and also to the annual net produce of the duties of excife upon: teas cleared out of the warehouses of the faid company, on an average for five years preceding the faid fifth day of July, one thousand seven hundred and fixty feven; then, and in every fuch case, from time to time, as often as fuch case shall fo hap pen, the faid company, or their fucceffors, within forty days. after a copy of fuch yearly account respectively shall have be delivered to their chairman, deputy chairman, fecretary, cashier, or accomptant general, fhall advance and pay, for every fuch year refpectively, into the receipt of his Majefty's exchequer." for his Majefty's ufe, fuch fum of money as fhall, with the monies remaining in fuch respective annual account after the de duction aforefaid fhall have been made, amount to such a fur: as fhall be equal to the annual net produce of all the faid dutis; of customs and excife upon teas, on the faid average of five yea preceding the faid fifth day of July, one thousand seven hundre and fixty feven; fo as the money to be paid by the faid comp ny, or their fucceffors, in pursuance of this act, fhall not, in a one of the said five years, exceed fuch a fum as fhall be equal t the annual net amount of the faid inland duty of one thillic per pound weight upon teas cleared from the warehouses of th faid company, for confumption within Great Britain; and at to the annual net amount of the duties of customs paid on the importation of teas which were exported to Ireland, and t