[4 March, 1643/4.]
Forasmuch as the Lords and Commons Assembled in Parliament, have taken notice of the Rates, Customes, and Excise laid
and imposed on Tobacco of all sorts, to be greater and higher
than it will now well bear, in regard of the disturbance of Trade
in Forraign parts, and present distractions of this Kingdome:
For the regulating whereof, and for the encouragement and ease
as well of the Importer, as Ingrosser and Seller of Tobacco.
Excise on Tobacco from English Plantations now in hand to be at rates prescribed in Ord. of 23 Dec., 1643.; Rate for Spanish Tobacco now in hand.; Who to have benefit of this Ord.
It is Ordained by the said Lords and Commons, That all
Tobaccoes of the English Plantations imported or remaining in
the hands of the Merchant or Importer, or the Ingrosser or
Buyer thereof, shall be liable to such Rates for the Excise, and
such Rules observed for the same, as are set downe and prescribed in a late Ordinance of the 23 December, 1643. And for
all Spanish Tobacco not of the English Plantation, imported and
remaining in the hands of any Merchant or Importer, or the
Ingrosser or Buyer thereof, at the day of the date of this Ordinance, there shall be paid only sixpence for every pound Excise
for the same. Provided alwayes, that no person shall have any
benefit of this moderation, but only such as shall within fourteen
dayes after the publication of this Ordinance, make his personal
appearance at such Office of Excise under which his dwellingplace shall be, and there deliver in a true particular account of
all such Spanish Tobaccoes not of the English Plantations, as
were remaining in his hands at the Date of this Ordinance, and
for which the Excise hath not been paid as aforesaid, and shall
presently, according to the respective rate of Six-pence upon a
Pound weight, pay and cleare the said duty of Excise, for all
such Tobacco as he had at or before the day of the date hereof
remaining in his hands, but be proceeded against without favour
or pardon according to the said former Ordinance of Excise of
the Eleventh of September last.
Rate for Tobaccos hereafter imported.
And it is further ordained by the said Lords and Commons,
that for all Tobaccoes which have not before this Ordinance paid
the Customs and Excise, or shall from the day of the date hereof
be imported by any Merchant or others into the Kingdome of
England, Dominion of Wales, and Port and Town of Berwick,
the Importer or Ingrosser thereof shall pay Customs and Excise
for the same, as followeth:—viz. For all Spanish and other
Tobacco, not of the English Plantation, the Importer shall pay
six-pence for every pound weight for Custome, and the Ingrosser
or first buyer one shilling Excise for the same. And for all
Tobaccoes of the English Plantations, which shall be imported
as aforesaid, the Importer shall pay one penny per pound
Custome, and the Ingrosser or first Buyer, two pence per pound
for Excise of the same, which respective sums of one shilling,
and two pence, are to be paid by the Ingrosser or Buyer upon
sale thereof, as is prescribed in the said Ordinance of the
Eleventh September last.
No part of Customs paid on importation of tobacco to be allowed on exportation.; Ord. to continue for a year.
And lastly, it is Ordered and Ordained by the said Lords and
Commons, that no part of the Customes or Subsidie paid by the
Merchants or other, at the time of the importation of his
Tobacco, as is expressed in the Second Article in the Book of
Rates, shall be allowed by the Commissioners of the Customes,
or other Officer or Officers of the severall Custom-Houses to any
Merchant or others upon the exportation of any Tobaccoes;
Any Order or Ordinance heretofore made to the contrary in anywise notwithstanding. Provided that this Ordinance shall
continue in force for the space of one whole year, from the day
of the date of this Ordinance and no longer.