and private men, and where quartered. Claufe for relief of perfons hastily lifting themselves. As often as it fhall be neceffary, officers of the marine and land forces may fit in conjunction upon courts martial; taking rank according to the feniority of their commiffions. Marine forces being borne as part of the complement of any fhips of war, are liable to be governed by the rules established by act 22 Geo. 2.

CAP. XI.

An act to repeal an a&t made in the last feffion of parliament, intituled, An act for granting and applying certain stamp duties, and other duties, in the British colonies and plantations in America, towards further defraying the expences of defending, protecting, and fecuring the fame; and for amending fuch parts of the feveral acts of parliament relating to the trade and revenues of the faid colonies and plantations, as direct the manner of determining and recovering the penalties and forfeitures therein mentioned.

W

HEREAS an act was paffed in the last feffion of parlia- Preamble, ment, intituled, An act for granting and applying certain stamp duties, and other duties, in the British colonies and plantations in America, towards further defraying the expences of defending, protecting, and fecuring the fame; and for amending fuch parts of the feveral acts of parliament relating to the trade and revenues of the faid colonies and plantations, as direct the manner of determining and recovering the penalties and forfeitures therein mentioned: and whereas the continuance of the faid act would be attended with many inconveniencies, and may be productive of confequences greatly detrimental to the commercial interests of these kingdoms; may it therefore please your most excellent Majefty, that it may be enacted; and be it enacted by the King's most excellent majefty, by and with the advice and confent of the lords spiritual and temporal, and commons, in this prefent parliament affembled, and by the authority of the fame, That from and after the first day of May, one thoufand seven hundred and fixty fix, the above-mentioned act, and the aft repealed, several matters and things therein contained, fhall be, and is to take place and are hereby repealed and made void to all intents and pur- from and after poses whatsoever. 1 May, 1766.

CA P. XII.

An alt for the better fecuring the dependency of his Majesty's dominions in America upon the crown and parliament of

Great Britain.

W

HEREAS feveral of the houses of reprefentatives in his Majefty's colonies and plantations in America, bave of late, against law, claimed to themfelves, or to the general affemblies of the fame, the fole and exclufive right of impofing duties and taxes upon his Majesty's fubjects in the faid colonies and plantations; and have, in pursuance of fuch claim, passed certain votes, refolutions, and or

ders,

The recited

Preamble.

ders, derogatory to the legislative authority of parliament, and inconfiftent with the dependency of the faid colonies and plantations upon the crown of Great Britain: may it therefore please your most excellent Majefty, that it may be declared; and be it declared by the King's most excellent majefty, by and with the advice and confent of the lords fpiritual and temporal, and commons, in this prefent parliament affembled, and by the authority of the fame, That the faid colonies and plantations in America have been, are, and of right ought to be, fubordinate unto, and dependent upon the imperial crown and parliament of Great Britain; and that the King's majefty, by and with the advice and consent of the lords fpiritual and temporal, and commons of Great Britain, in parliament affembled, had, hath, and of right ought to have, full power and authority to make laws and statutes of fufficient force and validity to bind the colonies and ment of Great people of America, fubjects of the crown of Great Britain, in all Britain; and cafes whatfoever.

The colonies and plantations in Ame

rica declared to be fubordi.

nate unto, and dependent

upon the imperial crown and parlia

the legislative authority of Great Britain declared to extend to, and bind the colonies. and people of America, as fubjects, in all cafes whatsoever.

All resolutions II. And be it further declared and enacted by the authority and proceed- aforefaid, That all refolutions, votes, orders, and proceedings, ings of the faid colonies in any of the faid colonies or plantations, whereby the power denying, or and authority of the parliament of Great Britain, to make laws calling in and statutes as aforefaid, is denied, or drawn into question, are, question the faid power, and are hereby declared to be, utterly null and void to all indeclared null tents and purposes whatsoever.

and void.

Preamble, reciting claufe in an act of the last fef

fion.

CAP. XIII.

An act to remove a doubt concerning fuch part of an act made in the last feffion of parliament, as relates to the afcertaining of the duties upon the importation of certain linen cloth of the manufacture of Ruffia; and to obviate all doubts with respect to the importation of tea, under certain licences authorized to be granted by an act made in the eighteenth year of the reign of his late Majesty.

WH

HEREAS by an act made in the last feffion of parliament, intituled, An act for the better fecuring and further improvement of the revenues of customs, excife, inland, and falt duties; and for encouraging the linen manufacture of the isle of Man; and for allowing the importation of several goods, the produce and manufacture of the faid island, under certain reftrictions and regulations; it is amongst other things enacted, That from and after the first day of June, one thousand seven hundred and fixty five, the duties payable upon the importation of unrated linen cloth, of the manufacture of Ruffia, hall cease and determine; and that all the provifions and claufes contained in any former act or acts of parliament, fo far as the fame relate to the aftertaining the value of fuch unrated linens, according to the oaths or affirmations of the importers, shall be repealed and made void; and that in lieu of the faid duties thereby repealed, from and after the said first

day

day of June, one thousand seven hundred and fixty five, all linen cloth or diaper of Ruffia, not otherwife rated, which shall be imported into Great Britain, fhall be rated to pay the old fubfidy, and all other fubfidies or duties due for the fame, according to the feveral rates and values in the faid recited act mentioned; that is to fay, all linen cloth and diaper of Ruffia, not otherwife rated, exceeding thirty one inches and one half of an inch in breadth, and not exceeding forty five inches in breadth, for every one hundred and twenty English ells, fix pounds; and for all linen cloth and diaper of Ruffia, not otherwife rated, exceeding forty five inches in breadth for every one hundred and twenty English ells, ten pounds; and in that proportion for any greater or less quantity of any of the faid goods; and whereas feveral quantities of linen cloth and diaper of Ruffia, exceeding twenty two inches and one half of an inch, and not exceeding thirty one inches and one half of an inch in breadth, have, fince the faid first day of June, one thousand feven hundred and fixty five, been imported into Great Britain, which fort of linen formerly paid duty ad valorem; and the Jame being omitted to be exprefly rated in the faid recited at, doubts have arifen, whether the duties upon fuch linen are to be ascertained according to the former method, by the cath of the importer, or in proportion to the rates affixed by the faid recited act upon Ruffia linen not otherwife rated, exceeding in breadth thirty one inches and one half of an inch: and whereas the proportion of such rates, when applied to Ruffia linen, exceeding twenty two inches and one half of an inch, and under thirty one inches and one half of an inch in breadth, is four pounds for every one hundred and twenty English ells: now to obviate thofe doubts, and for supplying fuch omiffion, may it please your Majesty that it may be declared and enacted; and be it declared and enacted by the King's most excellent Majefty, by and with the advice and confent of the lords fpiritual and temporal, and commons, in this prefent parliament affembled, and by the authority of the fame, That all linen cloth and diaper of Ruffia, Ruffia cloth not otherwise rated, exceeding twenty two inches and one half not otherwife of an inch, and not exceeding thirty one inches and one half of ceeding 22 an inch in breadth, which have been, or shall be, imported into 1-half inches any port or place within Great Britain, from and after the faid in breadth, first day of June, one thoufand feven hundred and fixty five, than 31 1-half shall be rated to pay the old fubfidy granted by the act of ton- inches, imnage and poundage, made in the twelfth year of the reign of ported after King Charles the Second, and all other fubfidies, impofts, and June, 1765, duties whatfoever, payable for the fame, according to the rate to pay as here and value of four pounds for every one hundred and twenty English ells of fuch linen, in the fame manner, and by such rules, ways and means, as if the fame had been particularly and exprefly so rated and valued in the said recited act, made the last feffion of parliament; any thing therein contained to the contrary notwithstanding.

rated, and ex

but not more

rated.

II. And whereas by an act of parliament made in the twenty eighth A& 28 Geo.2. year of the reign of his late majesty King George the Second, intituled, An act for making more effectual the laws prohibiting the importation of spirituous liquors in cafks or veffels not containing

C 3

fixty

fixty gallons, and of tea above the quantity of fix pounds, found on board any British ship or veffel, not belonging to, or employed by, the East India company; reciting, amongst other things, that notwithstanding the feveral provifions made for preventing frauds, hips and veffels arriving from foreign parts frequently had on board tea, which tea was intended to be run on fhore, without payment of the duties thereof; but in order to prevent the seizure and forfeiture thereof, was brought into port, under pretence that it was defigned for exportation, and was frequently reported for exportation to foreign parts, and nevertheless was afterwards run on fhore; it was therefore enacted, that from and after the twenty fourth day of June, one thousand seven hundred and fifty five, all tea above the quantity of fix pounds, which should be found in any British ship or veffel arriving in Great Britain from foreign parts, excepting thofe belonging to, or employed by, the East India company, should be forfeited and loft, whether fuch tea fhould be intended or reported for exportation or not and whereas doubts have arisen, wheA&t 18 Geo. 2. ther the powers contained in an act made in the eighteenth year of his faid late Majefty's reign, 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 excise; and for pursuing offenders out of one county into another; to grant licences to any person or perfons, body or bodies politick or corporate (other than the Eaft-India company) for the importation of tea into this kingdom from any part of Europe, were not repealed by the said act made in the twenty eighth The act of 28 year of his faid Majefty's reign: now for obviating fuch doubts, Geo. 2. declar- be it declared and enacted by the authority aforefaid, That the ed not intend- faid act, made in the twenty eighth year of his said late Majesty's ed to prevent reign, was not intended to extend, and doth not extend, to hinthe granting licences for the der or prevent the granting of any licence whatfoever, for the importation importation of tea into this kingdom from any parts of Europe, in pursuance of the powers contained in the said act made in the eighteenth year of the reign of his said late majesty; or to hinder or prevent any perfon or perfons, body or bodies politick or corporate, other than the East India company, from importing other than the any quantities of tea, not exceeding the quantities for which any fuch licence hath been or fhall be granted, in any British ship whatsoever, navigated according to law, or to make tea fo imported liable to forfeiture; any thing in the faid act notwithftanding.

of tea from any parts of Europe; or to hinder any perfons,

Eaft India company,

from duly importing any quantities of tea, fo as not to exceed the quantities licensed.

Preamble, reciting act

CA P. XIV.

An act for repealing the duties granted upon cyder and perry by an act made in the third year of his prefent Majesty's reign, and for granting other duties on cyder and perry in lieu thereof; and for more effectually fecuring the duties on cyder and perry impofed by feveral former acts.

WHE

HEREAS certain duties of excife were laid on cyder and perry by an act of parliament made in the third year of his present

Ma

and 4 Geo. 3•

Majesty's reign; intituled, An act for granting to his Majesty se- 3 Geo. 3. veral additional duties upon wines imported into this kingdom, and certain duties upon all cyder and perry; and for raising the fum of three millions five hundred thousand pounds by way of annuities and lotteries, to be charged on the faid duties; and divers provifions and directions, for and in relation to the managing, fecuring, afcertaining, collecting, recovering, levying, and paying, the faid duties upon cyder and perry, were enacted by the faid act, and by one other act of parliament made in the fourth year of the reign of his prefent Majefty, intituled, An act to explain and amend such part of an act made in the last feffion of parliament, intituled, An act for granting to his Majesty several additional duties upon wines imported into this kingdom, and certain duties upon all cyder and perry; and for raising the fum of three millions five hundred thousand pounds by way of annuities and lotteries, to be charged on the faid duties, as relates to cyder and perry made in this kingdom: and whereas great inconveniences have arifen from the manner of laying and collecting the faid duties: For remedy thereof, and in order to maintain your Majesty's revenue, and fecure a proper and fufficient fund towards payment of such incumbrances as are now charged on those and other duties by the faid act paffed in the third year of your Majefty's reign; we, your Majesty's most loyal and dutiful fubjects, the commons of Great Britain in parliament affembled, think it will be for the advantage of the publick to repeal the said duties on cyder and perry, and, in lieu thereof, to grant unto your Majesty the feveral duties herein after mentioned; and therefore do moft humbly befeech your Majefty, that it may be enacted; and be it enacted by the King's most excellent inajefty, by and with the advice and confent of the lords fpiritual and temporal, and commons, in this prefent parliament assembled, and by the authority of the fame, That from and after the fifth From and af. day of July, one thousand feven hundred and fixty fix, all ter 5 July, the duties granted and impofed upon cyder and perry, by the 1766, the du faid act made in the third year of his prefent Majefty's reign, ties granted shall cease, determine, and be no longer paid or payable; and by the recited act of 3 Geo. 3• that then, and from thenceforth, all the powers and authorities are to ceafe; given and granted, and all the rules and regulations established as alfo all the and prescribed by the faid act made in the third year of his pre- powers and refent Majesty's reign, for or in relation to the managing, fecuring, Established by gulations, &c. afcertaining, collecting, recovering, levying, and paying, the the faid act, faid duties, and all penalties and forfeitures in refpect thereof, together with and also the said act made in the fourth year of his prefent Ma- the recited act jefty's reign, fhall determine, and be no longer put in execution; of 4 Geo. 3. fave only and except in all cafes relating to the recovering any arrears which may, at that time, remain unpaid of the faid du- except as to ties, or to any penalty or forfeiture which fhall have been in- or penalties curred upon or at any time before the faid fifth day of July, one incurred bethousand seven hundred and fixty fix; any thing herein con- fore that time. tained to the contrary notwithstanding.

arrears;

II. And be it further enacted by the authority aforefaid, That In lieu of the from and after the faid' fifth day of July, one thoufand feven duties fo re

C 4

hun- pealed, the