THe Lords spiritual and Temporal, and the Commons in this present Parliament assembled, in conside­ration of the Gracious inclinations and in­tentions of Your Royal Majesty, for the good [Page 4] quiet and repose of this your Majesties Realm of Ireland, and the great and certain charge which for this cause must and will exhaust and diminish your Majesties Treasure, without some timely provision made for remedy there­of, and withal being very sensible how much it will concern the peace, tranquility and welfare of all your Majesties good Subjects, that some certain Revenue be established for and towards the constant pay of the Army and Forces of your Majesty and for defraying other publick charges in the defence and pre­servation of this your Majesties Realm: And considering also that the manner and means of raising monies by way of an Excize and New Impost, is found by experience to be the most equal and indifferent Leavy that can be made or layed on the people for and towards the ends and purposes aforesaid.

In all humbleness We your Majesties most faithfull and loyal Subjects of your High­ness Realm of Ireland, do pray and beseech your Majesty, that it may be Enacted; And be it Enacted by your most excellent Majesty, by and with the advice & consent of the Lords Spiritual & Temporal, and Commons in this present Parliament assembled, and by Au­thority of the same, That from and after the [Page 5] Five and twentieth day of December, One thousand six hundred sixty one, the several [...]ates and Charges hereafter mentioned, and no other, in and by the name of the Excize or New Impost, shall be set, layed and imposed, and are hereby set, layed and imposed to be had, levied, demanded, collected, received, recovered and paid in and throughout the Realm of Ireland, upon all and every the Commodities, Merchandizes and Manufa­ [...]tures, as well Native as imported or For­reign, in manner and form following, viz.

For every Thirty two Gallons of Ale and Beer, of above six shillings the barrel price brewed within this Realm by the common Brewer, or in his vessels, or by any other [...]erson or persons who shall tap or sell out Beer or Ale publickly or privately, to be paid [...]y the said Brewer or such other person or [...]ersons respectively, Two shillings and six [...]ence; and so proportionably for a greater [...] lesser quantity.

For every Thirty two Gallons of six [...]hillings Beer or Ale, or under that price, [...]rewed by the common Brewer, or in his Vessels, or by any other person or persons who shall tap and sell such Beer or Ale pub­ [...]kly or privately, to be paid by the said Bre­wer [Page 6] or such other person or persons as afore­said, six pence, and so proportionably for a greater or lesser quantity.

For all Aqua-vitae or strongwaters made or distilled within this Realm, whether of Forreign or Domestick spirits or materials to be afterward sold and vended, to be paid upon every Gallon by the first maker or Di­stiller thereof four pence,

For all manner and sorts of Drugs alrea­dy imported, and remaining on the hands of the Merchant importer, who is not a shop-keeper, Retailer or Consumptioner thereof, or else to be imported or brought into any the Ports or places of this Realm from and af­ter the said five and twentieth day of De­cember, One thousand six hundred sixty one, of the value of every Twenty shillings of the same Drugs, according to the several and par­ticular Rates and Values of the same Drugs, as they are particularly and respectively ra­ted and valued in the book of Rates herein after mentioned, and referred unto, to be pay­ed and so after that Rate for a greater or les­ser quantity, two shillings.

For all manner and sorts of Raw hemp, undrest Flax, Tow, Ta [...], Rosin, Pitch, Wax, Cable, Cable Yarn, or Cordage, al­ready [Page 7] imported, and remaining on the hands of the Merchant importer, who is not a [...]opkeeper, Retailer, or Consumptioner thereof, or else to be imported or brought in­ [...]o any the Ports or places of this Realm, from [...]nd after the said five and twentieth day of December, One thousand six hundred sixty [...]ne, of the value of every Twenty shillings [...]f the same Goods and commodities, accord­ [...]ng to the several and particular Rates and Values of the same, as they are particularly [...]nd respectively rated and valued in the said [...]ook of Rates hereafter mentioned and re­ [...]red unto, to be paid, and so after that rate [...]r a greater or lesser quantity, six pence.

For all sorts of Wine, Tobacco, Silks, [...]alts, and other Goods, Wares, commo­ [...]ities and merchandizes, of what nature or [...]inde soever, specified and rated in the said [...]ook of Rates hereafter mentioned and refer­ [...]ed unto, already imported and remaining [...]n the hands of the Merchant importer, who [...]s not a shop-keeper, Retailer, or Consump­ [...]oner thereof, or else to be imported and [...]rought into any the Ports or places of this [...]ealm, from and after the said five and [...]entieth day of December, One thousand [...] hundred sixty one, of the value of every [Page 8] Twenty shillings of the same Wines, Tobac­co, silks, salt, and other Goods, Wares, Commodities and Merchandizes, according as they are particularly and respectively rated and valued in this book of Rates herein after mentioned, and referred unto, and to be paid, and so after that rate for a greater or lesser quantity, twelve pence.

For all other sorts of Goods, Wares, Commodities, Merchandizes whatsoever, o­mitted and not specified, contained, or rated in the said books of Rates or Values hereafter mentioned, except Iewels, Bullion, Corn, Victuals, Arms and Ammunition already imported, or remaining on the hands of the Merchant importer who is not a shopkeeper, Retailer, or Consumptioner, or else to be im­ported or brought into any the Ports or places of this Realm, from and after the said Five and twentieth day of December, One thou­sand six hundred sixty one, of the value of eve­ry Twenty shillings of the same Goods, Wares, Commodities and Merchandizes, as they shall or do stand Taxed in the book of Rates for Customes established by this present Parliament, and if omitted and not specified there, then as they shall be rated and valued by the Sub-commissioner, Collector and Sear­cher [Page 9] for Excize in the Port or place where the same shall happen to be imported, or accor­ding to the highest price the said commodities in their several species, sortments and kinds, shall then bear in the Market to be paid; and so after that rate for a greater or lesser quan­tity, twelve pence.

All which Duties to be paid for any Com­modities or Merchandizes already or hereaf­ter to be imported as aforesaid, shall from time to time and at all times be paid by the first buyer of all and every the said commodities and Merchandizes, before his receiving of the same from the Merchant that hath alrea­dy, or shall hereafter import or bring in the same, (except as hereafter is excepted.)

And unless the merchant importer shall or do happen to be a shopkeeper, Retailer, or one imploying the commodities of his impor­tation for his own use and consumption, in all and every which cases the duties of Excize shall be paid and satisfied by such Importer, shopkeeper, Retailer, or other person as afore­said, upon the importing and landing of his or their Goods, and before he or they be per­mitted and suffered to receive or carry his or their goods away from the Customehouse, or other place of the Port in which they may [Page 10] happen to be landed and brought on shore, and the rates and values before mentioned, accord­ing to which the Excize is intended to be paid by this present Act, as aforesaid, are de­clared and enacted to be the rates and values mentioned and expressed in one book of rates and values hereafter following, intituled, A book of Rates and values of Goods and merchandizes imported; according to which Excize is to be paid by the first buyer or importer respectively, which said book of rates and values, and every article, rule and clause therein contained, shall be and remain as eff [...]ctual to all intents and purposes, as if the same were included particularly in the body of this Act:

And for the better levying and collecting all and every of the said duties of Excise a­foresaid, and preventing the many frauds, de­ceipts, and undue practises which may be had and used by evil disposed persons and others to elude this present Act.

And be it further enacted and ordained by the Authority aforesaid, That all and every the merchants importers, who keep neither shop, nor retail or consume the goods and commodities of their own importation, inha­biting or trading within the city of Dublin, [Page 11] and all other the Towns corporate, Ports, & all other places of this Kingdom, do at or upon the first day of January, One thousand six hundred sixty one, make and deliver unto the Commissioners of Excize hereafter mention­ed, their Sub-commissioners, Collectors, or o­ [...]her chief Officer resident at the Office of Ex­cize, under which he or they live or inhabit, a [...]rue and perfect accompt, whether they have [...]ny imported or forreign goods and commo­ [...]ities excizeable, resting on his or their hands, [...]r in the hands of any other, to his or their [...]se, at the time of giving in such accompt or [...]ccompts or no, and if so, to mention and [...]xpress the true species, sortment, kind, quality [...]nd quantity of all and every the same, and [...]hall likewise make oath before the said Com­missioners, Sub-commissioners, or other [...]hief Officer as aforesaid, who, or any one of [...]hem, are hereby authorized & required to admi­ [...]ister the same, that the Accompt then by him [...]r them given in, is a true just and perfect ac­ [...]ompt, as it is by him or them delivered in; & [...]hat they not colourably or otherwise, under a­ [...]y pretence whatsoever, out of favour affection, [...]r respect to themselves, or any other or o­ [...]hers concealed, omitted, or left out any goods [...]r commodities resting or remaining on his or [Page 12] their hands, or the hands of any other or o­thers, for his or their use at the time aforesaid. And further, That all and every the goods in the said accompt mentioned and expressed, and shewn unto the Officer or Officers as hereafter is directed, were (Bona Fide) imported by him or themselves, and entred upon their landing in his or their names, and not belonging unto, or entred in the names of any other or others whatsoever, and after and upon the delivering of every such ac­compt respectively, the said Commissioners of the Excize, or their Sub-commissioners, Col­lector or chief Officer respectively, are hereby charged and required to send one or more Of­ficer or Officers to enter into the cellars, vaults, store-houses, ware-house, store-cellars, or other places, of every merchant, delivering [...] giving in accompt as aforesaid, to search, see, and try whether the quality and quantity of goods every or any such person hath in his or their hands, or any other person or persons to his or their use, do exceed such accompt, or no; and if the same be found to agree, that then the accompt given in, shall be the rise and begin­ning of a new accompt for the future to be had, and kept in the Excize office with every the aforesaid merchants respectively, who [Page 13] [...]orthwith, upon the agreeing of their rest, or [...]emainder as aforesaid, shall make and enter [...]nto a sufficient obligation in the Law, in [...]uch form and manner as hereafter is direct­ [...]d and appointed, to be done by known Mer­ [...]hants entering and landing their goods, not [...]o deliver all or any of the same, before the du­ [...]es of Excize shall be duely and truly answer­ [...]d, according to the purport and meaning of [...]his present Act: And in case any Merchant, [...]porter, or other, liable to give in an accompt [...]s aforesaid, shall neglect, omit or refuse to [...]ake and deliver in such accompt at the time [...]foresaid, or else making and delivering in such [...]ccompt, and at such time as aforesaid, shall [...]ot upon demand thereof by such Officer or [...]fficers as shall be appointed as aforesaid, [...]rmit and suffer him or them to enter into [...]s or their several Vaults, store-houses, [...]arehouses, Storecellars, or other places [...] search, see and take Accompt of the quantity [...]nd quality of all and every the goods and [...]mmodities Excizeable that shall be or re­ [...]ain in all or any the same, or shall conceal, [...]e, or not shew all and every his and their [...]ults, storehouses, warehouses, storecellars, [...] other places, or any Goods or commodities [...]oresaid, from the view and search of any [Page 14] such Officer or Officers shall for every such h [...] or their default therein, lose and forfeit [...] sum of two hundred pounds, to be levied [...] distress, or else for want thereof the party offending to be committed to prison as he [...] after is appointed.

That no goods, wares, commodities [...] merchandizes whatsoever excizeable, from a [...] after the said five and twentieth day of D [...] cember, One thousand six hundred sixty o [...] be taken up or discharged out of any Gabba [...] Lighter, Ship, Vessel or Bottom whatsoeve [...] coming from any part beyond the Sea, bei [...] not in leak or wrack; to be laid on land, or [...] den or put off or from any Wharf, Key, or a [...] other place on the land into any gabbard, lig [...] ter, ship Vessel or other bottom whatsoever, be transported or shipped off before such Ga [...] bard, Lighter, ship, Vessel or other botto [...] have been first entred into the Custom house such Port or other place, where such ve [...] shall happen to unlade or lade, or at any oth [...] time or times but only in the day light (th [...] is to say) from the first of March until the [...] of September, betwixt the sun-rising [...] sun-setting, and from the last day of Septe [...] ber until the first of March, between the ho [...] of seven in the morning and four in the aft [...] noon, [Page 15] nor at, in or upon any other place or pla­ces, than upon the open Key, Wharfs, Land­ [...]ng places, slips of the several Customhouses of the ports of this Realm, or such other places as the Lord Lieutenant, Lord Deputy, or other chief Governour or Governours and privie-Council of this Realm for the time being, upon application made unto them by the com­missioners of Excize hereafter mentioned, shall therefore assign and appoint from time [...]o time, any former Law, Custome or usage to the contrary notwithstanding; nor without the cognizance, knowledge, privity or consent of such Officer or Officers as shall be on board any such ship or other Vessel attending the un­lading thereof, upon pain of forfeiture not one­ [...]y of all such goods, wares and merchandizes so discharged or laden contrary to the true mea­ning hereof; but further also the value of the said goods, wares and merchandizes to be le­vied by distress upon the goods and chattles of [...]e Claimers or proprietors of the same, as hereafter in this Act is directed and appointed.

That all Owners, Masters, Pursers or other persons taking charge of any ship, [...]essel or bottom, out of or into-which wares [...]r merchandizes imported from or shipped out [...]r beyond the Seas, shall be discharged or la­den, [Page 16] delivering, receiving or permitting any suffering either themselves or any of their ships company for them, either by or without his or their consent, to be delivered from or received on board into or out of any Gabbar [...] Lighter, Hoyboat or other vessel whatsoever any goods, wares or merchandizes in any other place or places, or at any other hours o [...] times than is before limited and appointed or without the cognizance, knowledge, privi [...] or consent of the Officer or Officers on boar [...] as aforesaid, where any such Officer shall b [...] every such Owner, Master, Purser, or othe [...] person, taking charge of any such ship, gabba [...] or vessel, shall forfeit and lose for every suc [...] offence one hundred pound, to be levied by d [...] stress of the goods and chattles of such o [...] ­ner, Master, Purser or other person, or in d [...] fault thereof to be committed unto prison, [...] hereafter is directed, there to remain [...] twelve moneths without bail or main-priz [...] unless he shall before that time pay and sati [...] fie the same.

And every Mariner, Seaman or other pe [...] son knowing, consenting, aiding, assisting [...] being present at the delivering or receiving any goods or commodities out of or into a [...] ship, gabbard, lighter, hoy-boat or other ves [...] [Page 3] whatsoever, contrary to the true intent and meaning hereof as aforesaid, who shall not within one moneth after the doing thereof disclose the same unto the chief Commission­ers, their Sub-commissioners, or Officers for the Excize hereafter in this Act mentioned, of the port or place where or within whose office or charge any such offence shall be committed or done, shall for every such concealment or not disclosing such offence, as is afores [...]id for­feit and lose ten pounds of good and lawfull moneys to be levied by distress, or in default thereof the party offending to be sent to the next house of Correction, and dealt with as hereafter is directed and appointed.

That no person or persons having the charge of any Gabbard, Lighter, Boat, Wher­ [...]y, Skiff or other vessel whatsoever▪ usually bringing and carrying goods from on board a­ny ship or vessel to the shore or from the shore, to any other ship or vessel, riding or being in any road, harbour or port of this Realm shall [...]eceive any goods or commodities Excizeable [...]nto his or their Gabbard, Lighter, Boat, [...]herry, Skiff or other Vessel to carry the same on board any other ship or Vessel as a­foresaid, at any other place or places, or at any other hours or times than is expressed and [Page 18] appointed in the foregoing Articles, nor shall receive or take into his or their Gabbard, Lighter, Boat, Wherry, Skiff or other vessel, from on board any other ship or vessel, riding or being in any road, harbour or port, not being in wrack or leak, any goods or com­modities whatsoever to carry the same on shore but at the same hours and places, nor before he or they shall first receive a note from the Officer for Excize where any such Officer shall be attending on board such ship or vessel, out of which the said goods shall be delivered, which Note the said Officer is hereby required and injoyned to make and deliver accordingly specifying the name of such person that hath charge of the same Gabbard, Lighter, boat, Wherry, Skiff, or other vessel, and the marks and numbers of every Cask, Hogshead, Pack, Farthel, Truss, bale, Seron, bag, Potace, ballot, Role, bundle, box, or outward form [...] bulk of any parcel or piece goods within th [...] same and also the Key, Wharf or place wher [...] the said goods are to be landed, which shall [...] such Key, Wharf or place, and no other, as i [...] or shall be allowed and appointed for landing and bringing goods on shore as aforesaid, [...] shall afterward discharge and land, or attemp [...] or cause to be discharged and landed all or [...] ny the goods and commodities received from [Page 19] [...]board as aforesaid, at any other hours, [...]imes or seasons, than at the hours and times aforesaid, or at any other place or places than [...]t or upon the open Key, Wharf or other lan­ding places of the several and respective Cu­stome houses of the ports of this Realm, or such other place or places as is or shall be al­ [...]owed and appointed for doing thereof, or without he or they first produce and deliver to the Waiter on shore the note received from the Waiter or Officer on board, where such Offi­cer shall be as aforesaid, upon pain not onely that every such person or persons having charge of such Gabbard, Lighter, boat, Wherry, Skiff or other vessel, doing contrary hereunto▪ shall forfeit and lose the sum of Ten pounds to be levied by distress on his and their respective goods and chattles, or in default thereof suffer imprisonment, and be punished as is hereafter directed and appointed, but also every Gabbard, Lighter, boat, Wherry, [...]kiff or other vessel into or out of which such Goods shall be received or landed, together with the Goods so received and landed, or at­tempted to be landed, together with their va­lue, shall be forfeited and confiscated: And all Mariners and seamen or other persons, that shall be found or discovered to have sailed [Page 20] rowed, shored, towed and managed, or were helping and assisting in the sailing, shoring, towing, or managing of any such Gabbard, Lighter, boat, Wherry, skiff or other vessel so forfeited, shall pay and lose every of them the sum of five pounds to be levied by Di­stress, or else the party offending to be impri­soned and punished as hereafter is directed, such only of them excepted, as shall within thirty dayes next after any such Offence com­mitted, make known or discover the same un­to some or more of the Commissioners of Ex­cize, their sub-commissioners, Collectors or Officers of the Port or place where the same was done and acted.

That no Wharffinger, or keeper of any Crane or Warehouse, no Porter, Carman, Waterman or other person, do take up or let down, or help to take up or let down, or other­wise permit, suffer, help, aid or assist the bring­ing on or shipping off any Wharf, Key or other place, any Goods or merchandizes whatsoever, but in the presence of an Officer for the excize, & at seasonable hours as aforesaid, upon penal­ty to forfeit ten pounds for every such offence.

That every Porter, Carman, or other per­son whatsoever, that shall at any unseason­able hour, or from any unlawfull place, draw, [Page 7] [...]arry or convey any goods or merchandizes [...]xcizeable in any Coach, Cart, Waggon, [...]umbrel, or other manner of Draught or [...]se by way of burden, and every Porter, Car­ [...]an, or other person, that shall knowingly [...] any other time whatsoever, though sea­ [...]nable, load, drive, carry or convey any [...]oods and Merchandizes, which shall have [...]en landed, or laid on shore, before Entry [...]st made at any unseasonable hour, or at any [...]nlawfull place, shall for his or their so doing, [...]ot only lose and pay five pounds to be levied [...] distress, or else punished as hereafter is [...]rected; but the Coach, Cart or other [...]raught, with the Horses or Cattle drawing [...] them, or their value shall be forfeited and [...]fiscated.

And in case any Porter, Carman or other [...]son carrying or conveying, as aforesaid, [...]ll be met and discovered doing thereof, [...]t it shall and may be lawfull for any Offi­ [...]r of the Excise, or other person to seize [...]d secure every such Coach, Cart, Waggon, [...]mbrel, Draught, with the horses and [...]ttle drawing, and the person driving in the [...]e, that so they may be proceeded against [...]herein is directed and appointed.

That all Goods, Wares, Merchandizes [Page 22] and Commodities whatsoever, coming in going out either from or to any Part Place beyond the sea, or to any Port or [...] ven of this Realm, that shall be unshippe [...] landed or laid on shore, or else shipped [...] from the same at any hours or times, or [...] ther Keys, Wharfs or places than as befo [...] in this Act mentioned, which are hereby i [...] tended and declared to be the only seasona [...] and lawfull times and places for shipping [...] landing Goods, or that shall be unshipp [...] at any time before due Entry of the sa [...] made with, or the Warrant or License [...] and obtained from the Officer of Excise in t [...] Port where such Goods shall be unshipp [...] landed or shipped off, for doing thereof sh [...] be lost and forfeited, and the Merchant I [...] porter, or other person that shall land, or sh [...] or cause the same or any part thereof to [...] landed or shipped, shall likewise forfeit m [...] the just vaine of the Goods so landed or sh [...] ped off, or otherwise be proceeded against hereafter is appointed.

That no Merchant or Merchants, or [...] other person or persons whatsoever, entr [...] any Goods, Wares, or Merchandizes I [...] wards from beyond the seas, shall enter [...] or their Goods or Commodities in any oth [...] [Page 23] than the name of the true and real Importer of the said Goods and commodities, nor shall make use of the name of any known Mer­chant, or any other person or persons what­soever, to colour his or their goods, whether [...]t be with or without the consent of such known Merchant, or other person or persons, upon pain of forfeiture of such goods or the [...]alue of the Goods found or discovered to be so entered or coloured contrary to the true meaning hereof, to be levied or proceeded a­gainst, as hereafter in this Act is directed and [...]ppointed.

That every merchant or Importer that is not a shopkeeper, Retailer or Consumptio­ner, after Entry of his or their Goods by [...]ill under his or their hand or the hand of such for whom he or they will ingage to be answerable, presently and before he or they [...]e permitted to have any Warrant to receive his or their Goods out of the ship, or from the water-side, shall make and enter into suf­ficient Obligation in the Law, in which he or they singly, if he or they be known Mer­chants and reputed responsible persons, or otherwise with sufficient security, shall be bound to our Soveraign Lord the King in such sum or sums of Money as shall amount to the [Page 6] double value of his or their Goods, with Condition that he or they shall not and will n [...] deliver or cause to suffer any of the said Good to be delivered unto any of the buyers thereof, or put or delivered into the custody o [...] possession of any shopkeeper or Retayle whatsoever, before such time as the duty o [...] Excize set and imposed by this present Act upon his or their said Goods, be first duly payed and satisfied.

And in case any the persons aforesaid cannot or will not give bond in manner an [...] form aforesaid, That every such person sha [...] then be liable to pay down the Excize of h [...] Goods, and if he shall not be able, or els [...] refuse the doing thereof, that then the Commissioners of Excize, their Sub-Commissioners and Collectors respectively, in every Port of this Realm, or such as they shall appoint, are hereby authorized and required t [...] take up such persons Goods, and after du [...] notice taken in the presence of the Owner, o [...] such as he shall appoint, of the Quantity an [...] Quality thereof; or if he refuse, in the presence of two good witnesses, to house an [...] lay the same up in his Majesties or other fitting Warehouse or Warehouses, there to be kept until sufficient bond be given or Ex­cize [Page 11] fully paid, as aforesaid. And the Owner or Proprietor aforesaid, coming to clear his or their Goods, shall besides his or their Ex­cize pay and satisfie such moderate Rates by the Week or Month for Warehouse Room of his or their Goods, as the Commissioners of Excize, or their sub-commissioners, Col­lectors, or other chief Officer in the Ports respectively in their discretions shall think meet.

That every Merchant, or Importer of any Excizeable Commodities, after he hath En­tred his Goods and given bond as aforesaid, shall afterward upon sail of all or any part of the same, under his own hand, or the hand of his servant, for whom he shall be respon­sible, certifie in writing the Quality, Quan­tity, Weight and Measure of his goods sold, with the name of the buyer, who bringing and delivering of the same unto the Office of Excize under which he lives, shall then and there pay the Excize of the Goods so certified to be sold, unto the Officer appointed to re­ceive the same, who shall thereupon give him a receipt for such his Excize, and no Merchant Importer aforesaid, before delivery of such Certificate, and payment of the Excize as aforesaid, shall deliver or cause to be delivered, [Page 26] nor any buyer or other person receive all or any such Goods upon pain of forfeiture of double the value of the Goods so delivered and received, which Forfeiture the said buyer and Receiver shall be only lyable unto, and sub­ject to such other proceedings for want of Distress, as is hereafter directed.

That a barter, Truck or Exchange of one Goods for another, shall to all Intents and Purposes be deemed and reputed a sale, and Excize presently payed for both Commodities, if they be both liable to pay Excize, or for such of the Commodities as is liable there­unto, upon pain of forfeiting by the parties bartering, trucking or exchanging equally, as in case of not paying Excize for Goods upon sale of them.

That every Shopkeeper, Retailer, or other person importing any Commodities or wares of his own Trade, or for his own private use or expense, shall not be permitted to unship, take up or land the same, before he shall first make true Entry both for the Quantity and Quality, nor be permitted to carry away all or every part of the same, before the Excize be fully paid and satisfied.

And if any shopkeeper or Retailer either shall take up, or carry away his Goods [Page 27] before due Entry, or Payment of Excize, or shall enter his Goods in any other per­sons name than his own, or if any shall enter or take up any Goods for any shop-keeper, Retailer, or Consumptioner, such shop-keeper, or Retailer, or other person whatsoever, shall respectively forfeit double the Value of the said Goods so taken up or carried away, to be levied by distress of the Goods and Chattels of such Offendor re­spectively: And in default thereof every such Offendor to be Imprisoned till due satis­faction be made for such Forfeiture, as is hereafter appointed.

That if any Merchant, shop-keeper or other person having Goods to Enter, shall voluntarily declare upon his Oath, before the Commissioners of Excize, their Sub-Commissioners or other chief Officer in the respective Ports, who are hereby autho­rized and impowered to take and administer such Oath, that he knows not the true and just Quantity or Quality of such his Goods, in all and every such case, or upon any other emergencie requiring the same, it shall and may (any thing before in this present Act to the contrary notwith­standing) be lawfull to the Commissioners [Page 10] of Excize, their Sub-commissioners, and Collectors respectively in the Ports, to grant Warrant and License for bringing the same to the Customhouse Key or Wharf, where the same shall be taken up, and viewed in some convenient place, in the presence of an Offi­cer appointed thereunto; and the owner and Proprietor shall thereupon make particular Entries thereof, both for quantity and quali­ty, upon pain of forfeiting the Goods and value of the Goods which shall be omitted to be entred, or else which shall be entred short, or not according to their true denomina­tions and kindes.

That all and every Owner, Master and Commander of any ship or coasting Vessel transporting or carrying any Goods or Com­modities from one Port to another within this Realm shall not receive on board, discharge or deliver on shore, or into any other Gabbard or Lighter or Boat, to be carried on shore, any Goods or commodities Excizeable at any other than seasonable hours and times, and from, at or upon no other Keys and pla­ces than is before declared, nor without Li­cense and leave first had for doing thereof from the Commissioners of Excize, their Sub-Commissioners, Collectors or Officers upon [Page 15] [...]ain, that every Owner, Master and Com­mander of such ship or Vessel shall for every [...]me he shall so offend, pay and lose the sum [...]f twenty pounds, and every Mariner, Sea­man or other knowing thereof, or being aid­ [...]ng, a betting or assisting in doing thereof, the [...]um of five pounds, to be levied by distress, or [...]therwise proceeded against as hereafter is directed: that every Owner, Master or Com­mander taking charge of any coasting Vessels as aforesaid, after he is entred or laden, [...]hall not go out of the Port before he do first [...]eceive a Let-pass or Transire, from the Com­missioners of Excize, their sub-commission­ [...]rs, Collectors or other Officer in the re­ [...]pective Ports out of which he is going, spe­ [...]ifying and expressing the Quality and Quan­ [...]ity of the Goods and Commodities excize­able, and to what Port, which to Let-pass or Transire the said Commissioners and their Officers respectively are hereby charged and [...]equired to make and give accordingly. Nor [...]hall any such Owner, Master or Command­ [...]r arriving afterward at his or their intended, [...]r at any other Port of this Realm be per­mitted to receive any Warrant for landing [...]nd delivering of the Goods and Commodities [...]y him or them transported and carried at or [Page 30] upon the shore or Land before he or they do first deliver unto the Officer for Excize in the said Port appointed to receive the same, the aforesaid Let-pass or Transire, and that then the aforesaid Owner, Master, Commander or such other person who was constantly on Board and sailed along the whole Voyage of the said ship or Vessel, and no other shall make Oath before the Commissioners for excize, their Sub-Commissioners, Col­lectors, or other Officers who are hereby au­thorized and impowered to administer such Oath, that to his certain knowledg there was not nor had not been laden on board, or taken into the said ship or Vessel, any Goods or Commodities excizeable, since the grant­ing of the said Let-pass or Transire, nor that the said ship or Vessel had been beyond the seas, nor at any other place or Port ex­cept such place and Port as he shall then and there declare: And in case such ship or Vessel be to deliver part of her Goods or la­ding at one Port, and the rest at any other Port or Ports that the Officers for excize where such part or parts of the said Good [...] or lading shall happen to be delivered, shall certifie or endorse on the backside of the said Let pass or Transire, the quantity and quality [Page 31] of the Goods or lading mentioned in the said Let-pass, which have been landed and deli­vered in such Port or Ports.

That all shop-keepers, Retailers and o­thers shipping Goods which had before payed excize for any the Ports of this Realm shall take and receive from the Officer of excize in the Port out of which he shall ship the same, certificate under the hand of such Of­ficer certifying the contents, Quantity and Quality of the same, and that they are the Goods and Wares of a shopkeeper or Re­tailer, which Certificate shall be delivered to the Officer of excize in the Port where they arrive, who shall thereupon grant War­rant for their landing and taking up without further question or trouble; but if such Cer­tificate be concealed or omitted to be taken out or delivered as aforesaid, that then such Goods shall be reputed Merchants Goods, and shall be liable to entry, have bond given, or payment made of the excize of the same, in such manner as if they had come directly thither from any Part or places beyond the [...]eas.

That all goods entered for the Custom either inwards or outwards, shall be entered in the name of the true Owner and Pro­prietor [Page 14] of the same, and no other, upon pain that all Goods entred otherwise for evading or eluding the present Duties of Excize shall be seized, forfeited and condemned, as is here­after directed.

And in case any shop-keeper, Retailer or other, shall colourably or otherwise fraudu­lently ship out any Goods or Commodities of some known Merchants or other, and not liable to Excize until sa [...]e of the same, al [...] and every such shop-keeper or Retayler pre­tending property in such Goods shall forfeit double the value of the same, to be levied by Distress, and further be proceeded against a [...] is hereafter directed and appointed; and like­wise be disfranchised and made uncapable for ever after to be a Member of any Burrough or Town Corporate within thi [...] Realm; and the Mayor and other Magistrates of the Burrough or Town Corporate [...] which he is a Member, are hereby require [...] and authorized upon proof made thereof, [...] proceed to the disfranchising of such perso [...] accordingly.

That forasmuch as sundry Commoditi [...] are perishable and lyable to leakidge, wa [...] and decay, the Commissioners of Excize, the [...] sub-commissioners, and Collectors of t [...] [Page 33] Ports respectively, shall therefore and are hereby authorized to appoint sworn Officers for the tasting of all decayed Wines, and viewing of all perishable Commodities, and upon report made by them shall make and give such allowance for the said cause and reasons, upon the landing and before the hou­sing of such Goods as they in their Iudge­ments shall think fit, not exceeding or al­lowing more than is given or afforded for the same cause in the like matter of Customs, and subsidy of Tonnage or poundage, accord­ [...]ng to which they shall at all times regulate and govern themselves accordingly.

That for taking away all disputes or con­ [...]roversies that may arise touching the con­ [...]ents of a Tun of Wines, It is hereby De­ [...]lared, although two hundred Fifty two Gal­ [...]ons is the just measure of one Tun, that [...]evertheless two buts, two Pipes, four Hog­ [...]eads of what sort soever, six Teirces, three [...]uncheons, or Tercions, and eight Quar­ [...]er Casks, shall be reckoned and accompted a [...]un of Wine, and every Cask of Wine [...]ported, which if full, shall exceed a Quar­ [...]er-Cask, shall be accompted for a Teirce, [...]nd every Cask that shall exceed a Teirce, [...]all be accompted for a Hogshead, and every [Page 34] Cask that shall exceed an Hogshead shall be accompted for a Puncheon, and every Cask that exceeds a Puncheon shall be accompted a But or Pipe, without any allowance of Vndergage whatsoever.

That all common Brewers of beer and Ale-makers, and Distillers of Aqua-vitae and Strong-waters to sell again in their shops, who by this present Act are charged with Excize, and liable to payment thereof, upon the brewing or making of their beer and ale, Aqua-Vitae and strong-waters, shall under their own hands, or the hands of such for whom they shall be responsible weekly (that is to say) On the munday of every Week, make true entry at the Office of Excize under which they live, of the Qua­lity and Quantity of all beer and ale, A­qua-Vitae and strong-waters by them brew­ed, made and distilled the Week forego­ing, and at the same time pay and clear the Excize, upon pain of forfeiting twenty pounds for the first, forty pounds for the se­cond, and sixty pounds for the third week they or any of them, or any other for them as aforesaid, shall neglect, refuse or o­mit to make such entry and payment as a­foresaid, and further to forfeit double the [Page 35] value of the beer, ale, Aqua-Vitae and strong-waters by them made and brewed in those or any of those Weeks, and before such Entry and payment of Excize as afore­said, the same to be levied by distress, and in default thereof, the party offending to be proceeded against as is hereafter mentioned and expressed.

And in case any common brewer of beer, and ale-maker, or Distiller of Aqua-Vitae or strong-waters shall for more than three several Weeks neglect or refuse to enter and pay weekly his Excize as aforesaid, every such brewer, maker or distiller of Aqua-Vi­tae or strong-waters, I shall for ever after be disabled and made uncapable of exercizing the Trade of a common brewer, maker or distiller of Aqua-Vitae or strong-waters, unless and untill he shall pay one hundred pounds, and give bonds unto our Sovereign Lord the King, with sufficient Sureties for his due and constant entring and paying weekly in the future, as aforesaid.

That all common brewers in paying and clearing their Excize, shall from time to time, and at all times, be allowed sixty four Gal­lons in every seven hundred and four Gal­lons, [Page 36] of beer; and Thirty two Gallons in every six hundred seventy Two Gallons of Ale, and so proportionably for a greater or lesser Quantity by them brewed free of Du­ties to be deducted and defaulked from their payments to be for and in respect of Filling, Waste, Leakage, Returns, or at any other Accidents or Considerations whatsoever.

That no Vintners, Inkeepers, Victua­lers, Alehouse-keepers, or other persons whatsoever, that use common selling of beer, Ale, Aqua-Vitae, or strong-waters, shall be permitted to brew, make or distil his or their own beer, Ale, Aqua-Vitae or strong-wa­ters, unless such Vintners, Inkeepers, Vi­ctualers, Alehouse-keepers and other Per­sons whatsoever, brewing making and vend­ing by Retail in their houses as aforesaid, do forthwith enter into bond to our Sovereign Lord the King, with sufficient sureties in such sum or sums of mony as the Commis­sioners or sub-Commissioners of Excize shall judge reasonable for the true entering and paying weekly at the Office of Excize, under which he or they live, of the Excize of all their beer, Ale, Aqua-Vitae or strong-waters, in case he or they live not above three miles [Page 37] from the said Office, or else every Fourteen days, in case they live further off from the same, upon pain that every Vintner, Ale­house-keeper or other person brewing, making or distilling his or their beer, Ale, Aqua-Vitae or strongwaters, without bond given as aforesaid, shall upon due proof thereof made before the Commissioners of Excize, or their sub-Commissioners respectively forfeit for every such Offence the sum of Twenty shillings, and if the said person shall offend the second time, then to forfeit the sum of Forty shillings to be levied by distress or otherwise, as hereafter by this Act is appoint­ed; and if the said person shall notwith­standing commit the like Offence the third time, then such person or persons so offend­ing, shall not only forfeit three pounds, to be levied as aforesaid, but shall and may be committed to some common Gaol by the said Commissioners or sub-Commissioners till he or they do enter into bond with a good surety to his Majesties use: in the penal sum of Twenty pounds Sterling, that he shall not and will not brew, make, distil and vend by retail or otherwise, beer, Ale, Aqua-Vitae or strongwaters any more, or at any time afterwards.

[Page 38]That for the better accompting with th [...] common brewer, Vintner, Inkeeper, Vi­ctualer, Alehouse-keeper and others brewing, making and retayling beer, Ale, Aqua-Vi­tae or strong▪Waters, it shall and may be lawfull for the Commissioners of Excize or their Sub-commissioners respectively under their Hands and Seals to constitute and ap­point such and so many sworn Gager or Ga­gers, searcher or searchers as they shal [...] find needfull to enter by night or by day into all or any of their houses, brew-houses▪ still-houses, Out-houses, store-houses [...] other places whatsoever, of or belonging [...] an [...] common brewer, Vintner, Inkeeper▪ Victualer, Alehouse-keeper or other brewer Maker or distiller of beer, Ale, Aqua-Vitae or strong-Waters, and to gage the Co [...] pers, Fats, Keeves and other Vessels of any brewer, and take accompt of the ba [...] el of drink brewed, and quantity of Aqua-Vitae or strong-Waters distilled or made from time to time, and to make his or their return or Report signed under his or the [...] hands to the said Commissioners, their Sub-Commissioners or Deputies of such Beer Ale, Aqua-Vitae or Strong-Waters, as b [...] their gage or search they shall find to ha [...] [Page 39] been made, brewed or distilled, and the Re­ [...]urns or Report of such Gager or searcher [...]hall be a charge upon the said common [...]rewer, Vintner, Inkeeper, Victualer, Alehouse-keeper or other brewer and distil­ [...]er who shall pay Excize accordingly, in case [...]e Return or Report of such Gager or sear­ [...]er do exceed what the said common and [...]ther brewers and distillers shall upon their [...]ntries charge themselves with, and not [...]therwise.

That if any common brewer, distiller or [...]aker of Aqua-Vitae or strong-waters, or [...] any Vintner, Inkeeper, Victualer, Ale­ [...]ouse-keeper or other person brewing and [...]lling beer, Ale, Aqua-Vitae or strong-Waters shall refuse or deny any Gager or [...]archer as aforesaid, to enter into his or [...]heir Houses, brew-houses, stilling-houses, Out-houses, stores or other places whatso­ [...]ver of or belonging unto them, or any of [...]hem, and to gage or take Accompt of his [...] their brewing Vessels, Coppers, Fats, [...]eeves or other Vessels, and of his or their [...]eer, Ale, Aqua-Vitae or strong-Waters, [...]rewed, made or distilled, or else admitting [...] or them so to do, shall hide or conceal [...]ny part or parcel of his or their beer, Ale, [Page 40] Aqua-Vitae or strongwaters from the gag [...] view or sight of the Gager or Gagers, sea [...] cher or searchers, or else make use of an [...] private Tun, Copper, Fat, Keeve, stil [...] Alimbicks or other Vessel for the making brewing or distilling of his or their bee [...] Ale, Aqua-Vitae or strongwaters, withou [...] acquainting or giving notice thereof unt [...] such Gager or Gagers, searcher or searchers every such common brewer or distiller an [...] maker of Aqua-Vitae or strongwaters shall for every Copper, Fat, Keeve, still Alimbeck or other Vessel so made use [...] without acquainting or giving notice as aforesaid, forfeit the sum of Twenty pound [...] and every Vintner, Inkeeper, Victualer or Alehouse-keeper Five pounds, and s [...] denying entrance and liberty of Gaging [...] concealing any beer, Ale, Aqua-Vitae o [...] strongwaters as aforesaid, shall be presenti [...] forbidden by such Gager or searcher, t [...] carry or deliver any beer, or Ale, or retai [...] any more beer, Ale, Aqua-Vitae or strong-waters, which if he shall nevertheles [...] do, He or they respectively shall beside [...] the forfeiture of double the value of all such beer and Ale, Aqua-Vitae and strongwaters forfeit more to be paid by every such commo [...] [Page 41] brewer Fifty pounds, and by every Vintner, Inkeeper, Alehousekeeper, Distiller or other, the sum of Five pounds, to be levied by distress or otherwise, the party offending to be proceeded against as hereafter is appoint­ed.

Provided alwayes, That if any Vint­ner, Inkeeper, Victualer, Alehouse-keeper, or Maker, or distiller of Aqua-Vitae or strong waters, using common selling and retail­ing of beer, ale, Aqua-Vitae or strong Waters, shall think fit to compound for the Excize of all beer, ale, Aqua-Vitae or strong Waters which he or they shall brew, make, distil, draw, retail or bend in his or their houses, that they the said Commis­sioners of Excize, or Sub-Commissioners re­spectively, are hereby authorized and impow­red to agree and compound with such Vint­ner, Inkeeper, Victualer, Alehouse-keeper, or others, as aforesaid accordingly, for any time not exceeding Twelve Months, and at such Rates to be paid monthly, as they the said Commissioners or sub-Commissioners respectively shall judge meet and reasonable, in which regard is to be had to the number of Gallons of beer, ale, Aqua-Vitae or strong Waters, likely to be made, drawn or sold [Page 42] by every such Vintner, Inkeeper, Victualer, Alehouse-keeper or other, as aforesaid, in or at their Houses respectively and not else­where, and which are not to be computed and compounded for at less than such Vint­ner, Inkeeper, Victualer, Alehouse-keeper or other persons, his or their Excize for beer, Ale, Aqua-Vitae or strong-waters re­spectively amounted unto at any time for Twelve months before going; and upon Composition and Agreement made, such Vintner, Inkeeper, Victualer, Alehouse-keeper, or other person as aforesaid, shall with able sureties enter into sufficient Ob­ligation to our Sovereign Lord the King, as shall be appointed and concluded on for his or their performing, and paying accord­ing to such Composition and Agreement as shall be made betwixt them, and thereupon such Vintner, Inkeeper, Victualer, Ale­house-keeper or others so compounding shall be discharged and acquitted from making Entries weekly, or every fourteen dayes, or having any Gage or search made of what beer, ale, Aqua-Vitae or strong-waters, shall be by them made or brewed during the time and term of their Compositions, and of and from all Penalties and Forfeitures for [Page 43] or concerning all or any of the same, any thing before in this present Act to the con­trary notwithstanding.

That all persons selling and retailing beer, ale, Aqua-Vitae or strong-waters only in places where the General Assizes or Quarter-sessions shall be kept, during the time of the Assizes or sessions or at any Fair or Fairs, during the time of Fair or Fairs shall upon the place pay the Excize of such beer, ale, Aqua-Vitae or strong-waters, ex­cept the same were brewed by any Common brewer before they draw or tap the same, unto such sub-Commissioners or other Of­ficer for Excize, as shall be appointed, then and there to receive and demand the same. And if any person shall neglect or refuse do­ing thereof, such sub-Commissioners or other Officers shall and may seize and detain in his or their Custody such beer, ale, Aqua-Vitae or strong-waters, untill such person pay and clear the Excize of the same.

That no Vintner, Inkeeper, Victualer, Alehouse-keeper or other persons as afore­said, having compounded or given bond for Entry or Payment of his or their Excize shall vend or dispose of any their beer or [Page 44] Ale to any other House-keeper, Victualer or other person by the barrel, half barrel, Kilderkin, Ferkin or Gallon, for his or their private expence or consumption, or otherwise, to be by them retailed, upon pain that every such house-keeper, victualer, or other person, buying or receiving such beer or Ale from such Vintner, Inkeeper, Alehouse-keeper or other person, shall pay double the Excize for all such beer or Ale so by him or them bought and received, and in default of such payment both Vintner, Inkeeper, Victualer, Alehouse-keeper and other persons selling, as also every Housekeeper, or other person buying and receiving such beer or ale, shall be equally liable to the Forfeiture of Forty shillings a piece, to be levied by distress, as hereafter is mentioned.

That all Vintners, Inkeepers, Victua­lers, Alehouse-keepers, or other persons sel­ling beer or ale by retail, shall either wholly brew and make their own beer and ale, or take the same from some common brewer. And that every Vintner, Inkeeper, Victualer, Alehouse-keeper or other as aforesaid, doing otherwise by brewing part of his or their beer and ale, and taking other part from a common brewes, shall be liable and pay excize [Page 45] nevertheless, as if he or they had themselves brewed all and every part thereof, upon pain of forfeiting all such beer or ale which he or they shall take from such common brewer, or else the value thereof to be leviad by distress, [...]s hereafter is directed.

Provided always, and be it Enacted, that no Distress made or taken by vertue of this present Act, of the goods and Chattels of any Vintner, Inkeeper, Victualer, alehouse- [...]eeper or other, brewing, making and sel­ [...]ing by retail any beer, ale, Aqua-vitae or strongwaters, shall be sold or disposed of untill fourteen dayes after any such Goods or Chattels shall be distrained, and within [...] at time any such Vintner, Inkeeper, Victu­ [...]ler, alehouse-keeper or other person as afore­ [...]aid, finding him or themselves grieved, shall or may make his or their complaint unto one or more of the next Iustices of the Peace, who upon such complaint to him or them made by such party or parties, are hereby authorized and required to hear and examine the same upon Oath, which Oath any one or more of the said Iustices are hereby authorized to administer and finally [...]o determine the matter of complaint, and to [...]mitigate any fine, penalty, forfeiture inflicted [Page 46] or imposed upon any such person by this present Act, so as by such Mitigation the same may not be made less than double the value of the Duties of the Excize which should or ought to have been paid, besides the reaso­nable costs and charges of the Officer or Officers distraining, to be allowed by the said Iustice or Iustices, nor the party complaining receive Incouragement to continue the practise of any Fraud, Deceipt, Obstinacy or Disobedience in breach of any clause o [...] Article of this present Act.

Provided nevertheless, That if any per­son distrained, and complaining as aforesaid shall not prosecute his or their complain unto an hearing and sentence before the sai [...] Iustice or Iustices within the aforesaid tim [...] of Fourteen days that then the said Commissioners or their sub-Commissioners respectively, shall and may proceed to the sale and di [...] posal of the Goods and Chattels distraine [...] in such manner as they [...]r any of them ma [...] lawfully do, and in all other cases of distres [...] and as hereafter in this Act is mentioned an [...] expressed.

And for the more regular and orderly putting in execution of this present Act, be [...] Enacted and Ordained by Authority aforesaid, [Page 47] That there be an Office constituted and erected in the City of Dublin, to be called and known by the name of The Office of Excize, or New Impost▪ and to be managed and governed by Commissioners, not exceed­ing Five in Number, and also a Surveyor; all to be appointed by the Lord Lieutenant, Lord Deputy, or other Chief Governour or Governours of Ireland for the time being, and to be commissioned under the Great seal of this your Majesties Realm, to have and to hold to them respectively during their good behaviour respectively, which said Commis­sioners, or any three or more of them, shall have power, and are hereby authorized from time to time with the approbation of the Lord Lieutenant, Lord Deputy, or other Chief Governour or Governours of Ireland for the time being, to chuse and appoint such fitting Clerks, Searchers, Wayters, Mes­sengers, and all other Officers, for the City, Suburbs and Liberties, of Dublin, and the Port of Dublin, and the several Creeks and Members thereof, as they may necessarily have occasion to imploy for the advantage of your Majesties service, and the same again from time to time with the approbation aforesaid, to displace and place [Page 48] others in their Rooms, and to allow them and every of them such several yearly Wa­ges to be paid Quarterly out of the Receipts of the said Office and other accidental Re­wards for their pains and service, as the said Commissioners, or the major part of them shall think fit and reasonable, and as shall be allowed and approved of by the Lord De­puty, or other chief Governour or Gover­nours of Ireland for the time being as afore­said, and for all the other Cities, Counties and Ports of this Kingdom, and the several Creeks and Members thereof, excepting the City, Suburbs and Liberties of Dublin, and the Port of Dublin, and the Creeks and Members thereof.

That the Lord Treasurer of Ireland for the time being shall have power, and is hereby authorized from time to time to chuse and appoint such fitting Clerks, Sear­chers, Wayters and Messengers, as they may necessarily have occasion to imploy for the advantage of your Majesties service; and the same again from time to time to displace, and place others in their Rooms, and to al­low them and every of them such several yearly Wages to be paid Quarterly, out of the Receipts of the said Office, and other [Page 49] and other accidental Rewards for their pains and service, as the said Lord Treasurer shall think fit and reasonable, and as shall be allowed and approved of by the Lord Deputy, or other chief Governour or Gover­nours of Ireland for the time being, as afore­said.

That the Commissioners of the Excize for the time being, are hereby appointed to be Governours and chief Commissioners of and for the said Office: Which said Commissio­ners, and all others from time to time, as shall be imployed under them, shall before they enter upon their respective Imploy­ments, take the Oath of Supremacy pre­scribed by the Statute made in Ireland, in the second year of the Reign of the late Queen Elizabeth, and the Oath of Allegi­ance prescribed by Statute in England, made in the time of the late King James: and likewise the following Oath, mutatis mu­tandis, for their true and faithful performance of their respective Trusts: viz.

Which Oath the Lord Chief Baron of His Majesties Exchequer is hereby authori­zed to administer unto the said Commissio­ners, and the said Commissioners or the major part of them, unto all other imploy­ed under them.

That all Parishes, Parts and Places of the City and County of the City of Dublin, and County of Dublin, and all and every the Baronies, Parts, and Places of the same, shall be subject to the Rule and Government of the said Office.

That the like Office and Offices, and so many of them, and in them such or so many subordinate Commissioners, Sub-Commis­sioners or Collectors, or subordinate Com­missioners, Sub-Commissioners or Collectors [Page 51] from time to time shall be nominated and ap­pointed in all or any of the Counties of this Realm, and in all other Cities, Towns, Ports and places thereof, as the said Com­missioners, or the major part of them▪ shall from time to time think fitting, to be ap­proved of by the Lord Lieutenant, Lord De­puty, or other Chief Governour, or Gover­nours, and Privy Council of Ireland for the time being.

Which said subordinate Commissioners, sub-Commissioners or Collectors, shall take the like Oath as aforesaid respectively before the Lord Chief Baron of his Majesties Ex­chequer, or before the said chief Commissi­oners or any two of them, or before any of His Majesties Iustices of the Peace, which Oath the said Lord chief Baron, Iustices and Commissioners are hereby authorized to administer the same accordingly, and every the said subordinate Commissioners, sub-Commissioners or Collectors, so to be ap­pointed as aforesaid, shall enter into Recog­nizance with good security to His Maje­sties use, in such sum or sums of Money as shall be thought fit and reasonable before the Lord chief Baron of His Majesties Ex­chequer, with condition for the due exe­cution [Page 52] of his or their places, and paying monthly all monies by him or them received for Excize, their own and Officers Salaries, and other contingent charges first deducted, and accounting quarterly into his Majesties Exchequer at Dublin.

And the said Commissioners, subordinate Commissioners, sub-Commissioners or Col­lectors shall have for their several pains in and about the said business, such reasona­ble sums of monies allowed them by way of Poundage or otherwise, as the Lord Lieu­tenant, Lord Deputy, or other chief Gover­nour or Governours, and Privy Council of Ireland shall think sit

That the said Office or Officers in all pla­ces where they shall be appoined, shall be kept open all days except the Lords day, or Holy days, in all places from nine of the clock to twelve in the forenoon and from two of the clock till five in the afternoon of each day, for the taking and enregistring the En­tries of all Merchants Retaylers, Brewers and others, and for the receiving all monies which shall be due and payable by all or any of them, and for other things necessary to be done, touching the business of Excize, and affairs relating thereunto.

[Page 53]That the several surveyors, searchers, Wayters and all other Officers which shall from time to time be deputed or appointed thereunto by the said chief Commissioners un­der the hands and seals of them, or the major part of them, in the several Ports, Creeks, Havens, and other Members of the same within this Realm shall have full power and authority to go on board and en­ter into any ship or other Vessel whatsoe­ver, as well by night as by day arriving and coming into any the several Ports, Havens, Creeks or other places, and not only to continue there on board until such ship or other Vessel shall be fully unladen and dis­charged, but also by night as by day to enter as well into all other ships, Gabbards, Hoys, Barks, bottoms, or other boats or Vessels whatsoever as in the day time to go and enter into all Houses, Cellars, Vaults, shops, ware-houses, store-houses, store-cellars, or other places belonging to any person whatsoever, where they shall have just cause of suspicion, to see, survey, and make search for any Goods or com­modities excizeable, either put on board any ship or Vessel, or taken out or car­ried away, or intended to be carried away [Page 54] without due entry first had and made of th [...] same, or payment of such Excize as shall [...] due and payable thereupon, and the sai [...] Goods as also all other Goods excizeable and Merchandize whatsoever, which they or any of them shall meet, find or discover to be carrying or conveying either by Land o [...] by water, at unlawfull hours or times, o [...] before due Entry or payment had or made for the said Goods or Merchandizes, or which shall be landed or attempted to be landed and laid on shore at any unlawfull place or places for landing Goods, as in and by this present Act is before declared or without license or sufferance granted by the said Commissioners, or their sub-Com­missioners or Collectors respectively, for the landing or shipping the said Goods or Mer­chandize, to seize attach, carry away and put into safe custody by bringing or cau­sing them to be brought to the Office for Excize, next adjoyning to the place when such Goods shall be so seized, there to be de­ [...]ined and kept.

And in case the said Goods and Mer­chandizes so seized, shall not be claimed by the true and lawfull Owner or Proprietor thereof, or by one deputed under his or their [Page 55] [...]ands, within one and twenty dayes after [...]eizure, the said Goods shall be absolutely [...]orfeited and confiscated, and shall and may [...]e sold at the next general day of sale to be [...]ppointed by the Commissioners of Excize, [...]r their sub-Commissioners respectively, after [...]hat time, and the proceed to be divided as [...]ereafter in this present Act is directed and [...]ppointed.

And in case such Goods or commodities so [...]eized, shall be claimed within time afore­ [...]aid, and if the Owner or claimer as afore­ [...]aid shall not make it appear unto the said commissioners of Excize, their sub-Com­missioners or Collectors respectively, or un­ [...]o the major part of them, or either of them, [...]hat the said Goods and Merchandizes so [...]eized, were or have been duly entered or [...]nladen, and landed at a lawfull time and place as aforesaid, or that licence or sufferance [...]ad been obtained and granted for doing [...]hereof, that then the said Goods and Mer­chandize shall likewise be forfeited and con­fiscated, and sold and disposed of as hereaf­ter in this present Act is directed and appoint­ed.

And if it shall so happen, that any Master, Owner or commander of any ship or Ves­sel [Page 56] or any other person whatsoever, shal [...] refuse to permit or will not suffer an [...] the aforesaid Officers to enter or come int [...] or remain on board his or their ship, Gabbard, Hoye, Barque, bottom, boat or othe [...] Vessel, or into his or their house, Cella [...] Vault, shop, Ware-house, store-House, [...] storecellar, or other place or places, to searc [...] as aforesaid, or else permitting them or an [...] of them so to do, shall oppose, hinder or rest [...] them or any of them, in the seizing attac [...] ing, or carrying away any Goods and Me [...] chandize for the causes and Reasons afor [...] said, shall for every such Offence forfeit Fift pounds, to be levied by distress, as hereaft [...] is appointed. Or if any Porter, Carma [...] Waterman, or other person or persons wha [...] soever, shall be aiding, assisting, or abettin [...] to any other that shall oppose, hinder or rest [...] the said Officers, or any of them, seizin [...] attaching or carrying away any Goods [...] Merchandize as aforesaid, or if any perso [...] usually implo [...]ed as Porter, Carman or Waterman, to carry, roomage or remove Good [...] shall (if required thereunto by any suc [...] Officer or Officers) refuse to carry, load an [...] drive away any Goods and Merchandize [...] seized or attached as aforesaid, to the Offic [...] [Page 57] for Excize next adjoyning to the place where the said goods shall be so seized and attached as aforesaid, reasonable satisfaction being tendred and allowed them for their pains therein, every such person shall for every such offence forfeit Ten pounds to be levied by distress, or in default thereof, the said offen­ders to be otherwise proceeded against, as hereafter is directed and appointed.

That for the better accompting with the Merchants importers whose goods, commo­dities or merchandizes are not liable to excize until sale of the same, the said Commissio­ners, their Sub-commissioners or collectors respectively in their several offices, shall frame and keep a distinct and several accompt by the name of an Import accompt, with all and every such Merchants whose several and respective Accounts shall constantly from time to time be armed and charged with the rest or remainder of all such goods and com­modities as shall be remaining in his or their hands, at or upon the Five and twen­tieth day of December, One thousand six hundred sixty one, as is before mentioned, and with the several Entries of Goods which he or they shall make for any Goods [Page 58] or Merchandizes Inwards from beyond the Seas, or from the Coast, and again exonera­ted and discharged by what shall appear in the Excize books to have been paid upon the sale and delivery of all or any of the said Goods or Merchandizes, and by the se­veral Quantities of all or any of them which shall be shipped out and landed beyond the Seas, or else in any other Port or Haven of this Realm, and there entred, of which he or they shall make Oath, and all things else appearing by certificate or otherwise to be done with the sub-Commissioner or Col­lector there, as is by this Act directed and appointed to be done, upon the Importation of all Goods and Merchandizes Excizeable from any parts beyond the Seas.

Provided alwayes, and it is hereby decla­red, Intended and Enacted, That for all Goods that shall be sent by Land carriage or otherwise, by any such as Merchants a­foresaid, into the County, or unto any City, Town, Burrough or Place whatsoever, o­ther than the Ports and Members thereof, in this Realm, and there entred as aforesaid, every such Merchant upon his accompting with the said Commissioners, sub-Commis­sioners or Collectors, shall make good the [Page 59] Excize of all such Goods and Merchandizes by payment of the Excize of the same him­self, and is therefore to be allowed him by the buyer in the Price of his commodity, any thing before in this present Act in any manner of wise to the contrary notwithstand­ing.

That the Commissioners of the Excize and their sub-Commissioners or Collectors respectively in their several and respective Offices, once every Three Months without fail, or oftner if they shall see cause, shall take care for the ballancing and adjusting of the Merchants their Import accompts, by calling and requiring them and every of them, to bring and deliver to them respective­ly a particular accompt of all goods and Mer­chandizes excizeable which shall be remaining then on his or their hands, at the time he or they shall be so called upon or required, and if any such Merchant Importer or other per­son shall upon notice given him or them or upon notice or summons left at his or their usual place of abode or habitation, warning him or them thereunto, refuse or neglect to give in such accompt for the space of four dayes after such notice, warning or summons as aforesaid, every such Merchant or Im­porter [Page 60] shall be presently lyable to payment of the full Excize of all goods that shall be found to stand charged in the Excize books on his or their Import accompt, by his and their rest and remainder as aforesaid, and his or their entries of goods upon Importation, which have not been discharged or cleered by payment of Excize or shipping out of such Goods, and accordingly adjudged and warn­ed by summons as aforesaid, or otherwise to pay the same within six dayes next after fol­lowing at furthest, or in default thereof, eve­ry such Merchant importer shall not onely forfeit double the value of all such goods as shall be found wanting, resting or remaining on his Import Accompt, to be levied as here­after is mentioned, but shall ever after be un­capable of taking up any goods or commodi­ties Excizeable in any Port of this Realm ei­ther for his own or any others use, without payment down of the Excize of such Goods as if he were a shop-keeper, Retailer or con­sumptioner of the same: But if such Im­porter shall upon demand, or within four days after give in such Accompt as aforesaid, then the said Commissioners of Excize, their Sub-Commissioners and Collectors shall forthwith appoint one or more Officer or Of­ficers [Page 61] to enter into all the Cellars, Ware-houses, store-houses, store-cellars and o­ [...]her places whatsoever belonging unto such Importer, to search, see and try by taking an Accompt of the Quality and Quantity of the Goods and Merchandizes therein remain­ [...]ng, whether such Importers remainder do agree with his Accompt or no, and to make report thereof unto the said Commissioners, sub-Commissioners or Collectors respective­ly, which report of such Officer or Officers in case of difference betwixt the Remainder and Accompt of such Merchant; shall be reputed, taken and esteemed for the true and just Remainder, according to which the said Commissioners, sub-Commissioners or Col­lectors shall proceed in making up his Ac­compt, and then such Merchant making Oath before the sai [...] Commissioners, sub-Com­missioners or Collectors respectively, that the Goods and Merchandizes remaining viewed and seen by the Officer or Officers a­foresaid, and all other Goods shipped out by him, by which his Accompt is to be dischar­ged, were all and every part and parcel of them such Goods and Merchandizes as had been bona fide formerly Imported by him­self, and entred in the excize office, and there [Page 62] charged on his proper Import accompt, and that the said Goods and Merchandizes foun [...] so remaining had not been sold or altered either directly or indirectly in their property, since their first Importation and bringing i [...] of the same into this Realm, the said Com­missioners, sub-Commissioners and Col­lectors respectively, allowing upon the ac­compt such Remainder, and also such othe [...] Goods and Merchandizes which such Mer­chant shall at any time betwixt the time [...] of his accompting have shipped out and landed in any part beyond the Seas, or shipped out, landed and entred in any othe [...] Port or Member thereof in this Realm, sha [...] have power to adjust his accompt to th [...] day, and to receive Excize presently of hi [...] for so much Goods and Merchandizes a [...] shall be found wanting on his accompt without any further penalty, any thing before in this Act to the contrary notwithstanding: And so go on to the framing of [...] New Import accompt with him from th [...] whole Remainder stated and agreed on [...] aforesaid, without demanding any Exciz [...] till he sell or dispose thereof, but if any Merchant as aforesaid shall refuse to permit an [...] Officer or Officers to enter into and searc [...] [Page 63] his or their Cellars, Ware-houses, Store-houses, store-Cellars and other places, and to take an accompt of the quality and quan­tity of his or their Goods therein remaining, every such Merchant shall for every such re­fusal forfeit one hundred pounds; and if per­mitting entrance and search as aforesaid shall nevertheless afterwards refuse to make Oath that the Goods and Merchandizes viewed and seen by, and shewn unto the Offi­cer or Officers as aforesaid, or by him ship­ped out as aforesaid, were all of them im­ported by himself, or for his accompt from beyond the Seas, and entered upon his Im­port accompt in the Office of Excize, and without alteration of property, all and every such Goods shall be esteemed and reputed the Goods and Merchandizes of some other than such Merchants, and therefore not at all to be reckoned in discharge of his accompt, and if such Merchant shall make Oath, and yet shall neglect or refuse for six days follow­ [...]ng after the doing thereof, to pay and sa­ [...]isfie stch Excize as shall be due or payable [...]hereupon, every such Merchant his Bond given upon Entry of those Goods which shall be found wanting shall be returned in­to the Exchequer there to be prosecuted ac­cording [Page 64] to the course of Law, and shall not afterwards upon his or their Importation of Goods into any Port of this Realm be per­mitted to take up, land or lay on shore his or their Goods before payment down of their full excize unto the Officer appointed to receive the same at the Port where such his Goods shall arrive or be brought in.

That the Commissioners, sub-Commis­sioners or Collectors of excize respectively, in the limits and districts of their several and respective Offices, or the major part of them, where there are or shall be more than one sub-Commissioner and Collector, or else such other persons, or the major part of them as shall be authorized thereunto, together with such sub-Commissioners or Collectors under the hands and seals of the said com­missioners, or the major part of them, an [...] hereby authorized and required to hear and determine all offences and breaches of any clause or Article in this present Act mentio­ned, other than such as are or shall be o­therwise by this present Act appointed; which said Commissioners, sub-commissio­ners and Collectors or others, authorized under the hands and seals of the said Com­missioners, or the major part of them, are [Page 65] hereby authorized upon any notice, complaint or information, to proceed to examination of the matter of Fact, by summoning or cau­sing Parties and Witnesses to be summoned to appear before them, by causing summons [...]n writing under the hand of their Clerk or o­ther Officer thereunto appointed, to be left at the usual place of abode or habitation of such Parties or Witnesses, and to examine such Witnesses upon Oath in the presence of the Party accused, if such party accused do ap­pear, and in case any person or persons duely warned as aforesaid, to be a Witness and give Testimony, shall wilfully neglect or re­fuse to appear, or else appearing shall refuse to make Oath for discovery of his knowledge concerning the matter in Question, or else making Oath and refusing to answer to such Questions or Interrogatories as shall be de­manded of him touching the matter in Que­stion, every such person shall for every time so offending, forfeit Ten pounds to be levied by distress: And in case the party accused be­ing summoned shall wilfully neglect or refuse to appear, the said Commissioners, their Sub-Commissioners and collectors respective­ly, or such as shall be authorized together with one of them as aforesaid, are hereby au­thorized [Page 66] to proceed as if he had been present, & defending himself against the complaint or information, to examination of matter of fact, & any offence or breach of any clause or article in this present Act mentioned, being proved by the voluntary confession of the party, or by the Oath of one or more credible witness or witnesses, the said Commissioners, their sub-Commissioners, Collectors or others as aforesaid, are hereby authorized to give judge­ment and Sentence accordingly, as in and by this Act is directed and appointed; and afterwards to issue Warrant of Distress under the hands and seals of them, or the major part of them, for levying of any for­feiture, Fine or Penalty inflicted or imposed by this present Act, by Distreyning so much of the Goods and Chattels of the party a­gainst whom Iudgement and sentence shall be given as aforesaid, as may be sufficient to sa­tisfie any such Forfeiture, Fine or Penalty, and if any goods and chattels so distrained, shall not be redeemed within six dayes fol­lowing, except before excepted, it shall and may be lawful unto the said Commissioners, their sub-Commissioners, Collectors and o­thers as aforesaid to put the same to sale, in such manner as is hereafter directed.

[Page 67]And if such Distress be better or more than will satisfie such Forfeiture, Fine or Penal­ty, the said Commissioners, sub-Commissio­ners, Collectors and others shall render and restore the Surplusage to the party whose goods or chattles shall be so distrained, if there be any; if less than will answer the same, the party shall forthwith pay the Surplusage, or be distrained again.

But if no sufficient distress can be had or obtained, upon proof made thereof before the said Commissioners, sub-Commissioners, Collectors or others, they the said Commis­sioners, sub-Commissioners, Collectors and others, shall and may by Warrant under the Hands of them, or the major part of them, commit the Party offending to Prison, there to remain untill he pay and satisfie the For­feiture, Fine or penalty imposed on him, or untill he be discharged and released thence by Warrant or Direction of the said Commissi­oners, sub-Commissioners, Collectors or o­thers as aforesaid, who committed him, or else by Warrant or Order of the Lord Lieu­tenant, Lord Deputy, or other chief Gover­nour or Governours and Privy-councill of Ireland for the time being, as hereafter is appointed.

[Page 68]That for want of Distress to be had to sa­tisfie any Forfeiture, Fine or Penalty im­posed by this present Act, not exceeding Ten pounds, it shall and may be lawfull to the said Commissioners in the City and port of Dublin, and to the Sub-commissioners and collectors in any other Port of Ireland, toge­ther with a Iustice of Peace or other chief Ma­gistrate of any Corporation-Town, to commit the Party offending to the next Goal or House of correction, there to be put to work and labour, if they be able, and to have such and so much allowance as they shall deserve by their own labour and work, during such time as they shall continue in the said Goal or House of correction, which shall not exceed the space of six weeks; and all Iaylers and Keepers of any Prison, and all Gover­nours and Masters of any House of correcti­on are hereby authorized and required to re­ceive and keep in safe custody, and put to work and labour all such persons as by Warrant of the Commissioners of Excize or their Sub-commissioners or collectors, and the said Iustices of Peace or chief Magistrate as afore­said, shall be from time to time committed unto their several Goals, Prisons or Houses of Correction, for which Prisoners so com­mitted [Page 69] to Goal, all Sheriffs respectively shall [...]e responsible; and if any sheriff, his Depu­ [...]y or Deputies, shall make replevin dr deli­ [...]erance of any distress or distresses taken by [...]irtue of this present Act, or if any sheriff, Goaler, Governour or Master of any House [...]f Correction shall refuse to receive and set [...]n work such persons or shall permit or suffer [...]ny person or persons to him or them com­mitted as aforesaid to escape out of his or [...]heir custody, or permit him or them to go [...]orth out of Prison or house of Correction, without warrant or Order in writing from [...]im or them that committed such person, or [...]hat as well before as hereafter by this Act [...]re authorized to do the same, every such She­ [...]iff, Iayler, Governour, Master or other Officer aforesaid, shall forfeit double the value [...]f every sum or sums of money for which [...]uch person was or shall be committed to him [...]r them as abovesaid, the same to be levied by [...]istress and sale of the goods and Chattels [...]f such sheriff, deputy or deputies, Iaylor, Governour or Master of any House of cor­ [...]ection: as before in this present Act is di­ [...]ected and appointed.

Provided always, & be it enacted by authori­ [...]y aforesaid, that this act, nor any thing therein [Page 70] contained, shall not extend to charge an [...] person or persons with any Penalty, Fo [...] feiture and Punishment for and concernin [...] any offence to be done contrary to the T [...] nor of this Act, or of any the Articles o [...] Branches of the same, unless he or the [...] so offending, be informed against, or co [...] plained of to the said Commissioners, the [...] sub Commissioners or Collectors within [...] months after the same Offence shall be do [...] and committed as aforesaid, any thing co [...] tained in this Act to the contrary notwit [...] standing.

And provided alwayes, That if any dif [...] rence or other matter of controversie or di [...] ­ficulty happen to arise between any Me [...] chant, Trader or Dealer, and the said Commissioners, sub-Commissioners, Collector [...] or other Officers, or if any person or person [...] shall judge him or themselves agrieved [...] injured with any manner of proceedings t [...] be had, made or done by the said Commissi [...] ners, sub-Commissioners, Collectors o [...] other Officers, that it shall and may be lawfull for every such person or persons to mak [...] his appeal unto the Lord Lieutenant, Lor [...] Deputy, or other chief Governour or Go­vernours and Privy Council of Ireland, o [...] [Page 71] such as they shall appoint by Commission un­der the great seal, which Commissioners shall take the Oath following, Videlicet.

Which said Oath the Lord Chief Baron is hereby authorized to administer, and the said Commissioners for Appeals, or the ma­jor part of them are hereby Authorized and Impowered to receive all or any Appeals that may or shall be made from the said Com­missioners, sub-Commissioners, Collectors or others, and to send for Parties and wit­nesses, and all manner of papers and wri­tings belonging to any case brought before them, and to examine upon Oath, and to hear and determine all such Appeals mat­ters in difference, and thereupon to confirm or reverse all Iudgements and sentences given by the said Commissioners, sub-Com­missioners, Collectors or others as afore­said, [Page 72] against any person, and by warrant under their or the major part of their hands to discharge, release & set at liberty, any person committed to prison, or any house of correction by the said Commissioners, sub-Com­missioners or Officers, and further from time to time to mitigate and abate all fines penalties and forfeitures, set, imposed and adjudg­ed by them or any of them, by virtue of thi [...] present Act, as to them shall seem meet, and as shall be according to equity & good conscience.

Provided always, That in the mitigating such forfeiture, fine or penalty, care be had that the informer or prosecutor may be duly encouraged for his care, pains, and discovery, according to the nature and quality of the fraud, had, used and discovered.

That the said Commissioners of Excize, or the major part of them, shall have power & au­thority to frame, make and give such instru­ctions from time to time unto their several & respective Officers imployed under them, as shall be most for the true and orderly putting in execution of this present Act, so as the same be first allowed and approved of by the Lord Lieutenant, Lord deputy or other chief gover­nour or Governours & Privy Council of Ire­land and such Officer or Officers as shall not [Page 73] give due observance unto such instructions or shall be wilfully negligent, remiss, careless or unfaithfull in the Execution of his or their trust and imployment, the said Commissio­ners or the major part of them, shall punish all & every such Officers by fine, not exceeding double the value of his or their yearly salary or wages, and to forfeit his office or imploy­ment, the fine to be levied by distress, or in default thereof such Officer or Officers to be proceeded against, as aforesaid.

That the said last before-mentioned Com­missioners, or any one of them, their Sub-commissioners, Collectors and all others au­thorized thereunto by commission under their hands and seals, or under the hands & seals of the major part of them respectively, shall and have hereby power to administer all such Oath or Oaths as in all and every case in this pre­sent Act is required and appointed to be made and given, other than such as are appointed otherwise to be administred.

And if any person or persons shall from and after the said Five and twentieth day of De­ [...]ember, one thousand six hundred sixty one, [...]nlawfully or corruptly procure any witness [...]r witnesses, by reward, promise or any [...]nister and unlawfull means, whatsoever, [Page 74] to commit any willfull or corrupt perjury in any matter cause or thing, which by virtue of this present Act shall depend or come be­fore the said Commissioners for Appeals or of Excize, their sub-Commissioners or Col­lectors, by complaint or Information, or if any person or persons either by subornation, unlawfull procurement, sinister perswasion or means of any others, or by their own Act, consent or agreement, from and after the said Five and twentieth day of December, One thousand six hundred sixty One, wil­fully or corruptly commit any manner of wilfull perjury, by his or their depositions be­fore the said respective commissioners, or their sub-commissioners or collectors, or any of them, in any matter before mentioned, every such Offendor or Offendors shall for hi [...] or their said offence being thereof lawfully indicted and convict, lose and forfeit such sum and sums of money, and further shall be pro­ceeded against, set and put in the Pillory, a [...] in and by one statute made in this Realm i [...] the Eight and twentieth year of the Reig [...] of the late Queen Elizabeth, is Enacted and Ordained, and the Iustices of Assize an [...] Goal Delivery, in their several circuits, an [...] the Iustices of Peace in every county with [Page 75] in this Realm at their Quarter-sessions, both within Liberties and without, shall have full power and authority by virtue hereof, to in­quire of all and every the defaults and offen­ces last before-mentioned, by inquisition, pre­sentment, Bill or Information before them exhibited, or otherwise, lawfully to hear and determine the same, and thereupon to give Iudgement, award, process and Execution of the same, according as in and by the said statute is directed and ordained.

That if any Goods distrained in pursuance of this present Act shall not be redeemed within six dayes, except before excepted, or if any goods seized, shall not be claimed or cleer­ed within one and twenty dayes after, as a­foresaid, the commissioners of Excize, their sub-Commissioners and Collectors respective­ly appointing a general day of sale, and give­ing publick notice thereof, shall cause the said goods to be appraised by two sworn Officers or others, and afterwards sell and dispose of the same by the candle unto such person as shall bid or give most for the same, and all sales so made of any Goods seized or distrain­ed, shall be good in Law to all person and persons buying the same.

[Page 76]That all seizures, Fines, forfeitures and penalties mentioned in this Act, all necessary charges for recovery thereof, being first dedu­cted, the same to be rated and allowed of by the Commissioners of Excize, their sub-Commis­sioners or Collectors respectively the moyety or one half part of the remainder of such fines, Forfeitures and Penalties shall be to the use of his Majesty His Heirs and Suc­cessors, and the other moyety or one half part to him or them that shall seize or discover, or give Information of, and prove any breach of any clause or Article of this present Act.

Provided alwayes, and be it declared, That in case any person or persons subject to any Fine, or Penalty, or Forfeiture, who is not a Principal, but an Abettor or Accessary to any offence or breach of this present Act, shall discover, declare, or make known any such offence or breach of this present Act un­to the Commissioners of Excize, their sub-Commissioners or Collectors, every such person shall not only be acquitted and dis­charged of and from any penalty in relation to himself, but shall have and receive the one moyety of the Fines, Forfeitures and pe­nalties incurred by any others, whose offence or breach of this present Act he shall so declare [Page 77] and make known, any thing in this present Act before to the contrary notwithstanding.

That for the better and more effectual and vigorous execution of this Act, all Sheriffs, Iustices of the peace, Mayors, Portriffs, Sovereigns, Constables, and all others his Majesties Officers in the several Counties, Baronies, Liberties, Franchenzices and Iu­risdictions of this his Majesties Realm of Ire­land, be and are hereby required to be from time to time, and at all times aiding and assisting unto the Commissioners of Excize, their sub-Commissioners, Collectors, and all other Officers and Persons imployed by or under them, in the due Execution of this Act, and punishing all Offenders according to law, and doing all other things, as in and by this present Act is required to be done by all, eve­ry or any of them.

And His Majesty is graciously pleased that it be Enacted, and it is hereby Enacted and declared by the Authority aforesaid, That, for the space of seven years next ensuing, there be no lease made by his Maje­sty, his Heirs or Successors, to any person or persons, or any Authority given as Agent or Agents or otherwise, for granting licences for any of the premisses, otherwise than as by [Page 78] this Act is appointed, nor after the said se­ven years, without special advice in that be­half of the chief Governour or Governours, and six or more of the Council of this King­dom, and even that not to be without then reserving thereout yearly to his Majesty, His Heirs and successers, the highest Rent yearly thereout, that in any one Year of the now next succeeding seven years, the same shall yield to His Majesty, His Heirs or successors, and if any such Lease as aforesaid shall be made of any the premisses contrary to this Act, the same is hereby declared to be void.

And be it further Enacted by the Au­thority aforesaid, that the several Rates and duties of Excize in and by this present Act rated, imposed and set, to be had, received, levied, and demanded within your Maje­sties Realm of Ireland shall be had, receiv­ed and demanded for the use of your most Excellent Majesty, your Heirs and successors for ever, and all powers and authorities therein given and granted, shall be exercised, continued and put in execution from the said Five and twentieth day of December, One thousand six hundred sixty and one, and thence­forward for ever.

[Page 79]And lastly, Be it Declared and Enacted by the Authority aforesaid, That the said se­veral Rates and Duties of Excize, and all Fines, Penalties, Forfeitures, or other sum or sums of money, rated, imposed, set or for­feited in and by this present Act, are meant and intended to be currant and lawfull money or moneys of England, and that all and every of the same be therefore demanded, received, paid, and satisfied accordingly.