February, 1644/5
[19 February, 1644/5.]
Whereas, by the Thirteenth Article in the Ordinance of the
11th of September, 1643, the Merchants, Importers, Brewers of
Beer and Ale, and Distillers of Aqua Vitæ and Strong Waters,
and others chargeable by the said Ordinance with the Excise
for any the Commodities in the Schedule of the said Ordinance
mentioned, in case of not making due Entry according to that
and the precedent Article, are liable to the Penalties therein
expressed; and whereas the Buyers of divers exciseable Commodities, as well in Cases of Bills of Sufferance as in other cases
being not made expressly liable to the said Penalties, have took
Encouragement not only to return short Entries, but less than
the full Value of the Goods for which Sufferance hath been
granted; and divers Merchants and others have rummaged,
removed, and disposed of, Wines, Tobaccos, and sundry
other exciseable Commodities, without Ticket, pretending
them not to be sold, and that the Rummage, Removal,
or Disposal, renders them not forfeitable; and whereas,
it is a constant Practice of divers Merchants, Importers,
and others, to remove from the Ships, and other
Vessels, wherein such Goods are first imported, into
other Ships, Hoys, Barques, Lighters, or other Vessels, all Sorts
of exciseable Goods, Merchandizes, Wares, and Commodities
whatsoever, carrying them beyond the Seas, to the Coasts, Port
Towns, Creeks, or other Bye-places whatsoever, without making
Entry thereof at the Excise-office, thereby endeavouring to
frustrate the State of the Duty of Excise, upon Pretence that, so
long as Goods are Water-borne, they are not liable to Seizure or
Forfeiture; as also, upon Tickets, granted from the Office,
fraudulently to use One Merchant's Name, of whom they pretend
the Goods to be bought, instead of the Importer or true Owner
thereof, under whose Hand they bring no true Note or
Certificate to signify the Truth; which several Frauds, though
apparently practised, yet are so cunningly carried on, that they
cannot in all Cases be proved by Two Witnesses: Now the
Lords and Commons in Parliament assembled, taking Notice how
People of all Degress and Qualities are apt to dispute and elude
the said Ordinance, which doth much prejudice and interrupt
that necessary Service; for Prevention of these and the like
fraudulent and indirect Practices hereafter, the said Lords and
Commons in Parliament assembled do hereby Ordain and Declare,
That the Commissioners of Excise, and their Deputies, had,
by the true Intent and Meaning of the said Ordinance of the
11th of September, 1643, and hereby shall have, absolute Power
and Authority to punish all such and other Offenders and
Offences against the said Ordinance, or any other Ordinances
touching the Excise (not otherwise in them or any of them
provided for), in the same Manner, by the same Penalties, and
with the same Forfeitures, as is in the said Thirteenth Article
expressed: And it is further Ordained and Established, by
Authority aforesaid, That, from and after the last of March next,
the Rummage, Removal, or Disposal, of Wines, Tobaccos, or
other exciseable Foreign Commodities, whereof the Excise hath
not been formerly paid, from or to any Celler, Vault, Warehouse,
Storehouse, or other Place whatsoever, or the Landing of any
such Goods out of any Ship or Vessel (except withing his or their
own House or Houses) without Warrant, Ticket, or Officer, in
that Behalf first procured, is Cause of the same Forfeiture as in
the Case of Sale, and for Delivery from the Merchant or Importer
upon Sale; and that, for a short Payment, or short Entry
of Number, Price, or Value, of any exciseable Commodities, by
the Buyer, Consumptioner, Planter, Maker, or other Trader or
Dealer of or in any of the Commodities that now are, or hereafter shall be, exciseable, all and every such Buyer and other
Persons shall be liable to the same Fines, Penalties, and Forfeitures, as by the said Thirteenth Article are imposed upon the
Merchant or Persons therein mentioned, upon Proof of One or
more Witnesses, or the Party upon Oath, or Confession, and in
the same Manner to be levied, recovered, and disposed of, except
the same be otherwise particularly provided for: And it is hereby
further Ordained, That as well the Commissioners of Excise, their
Deputies and Officers, as all and every other Person and Persons
which shall do any Thing in Execution or Performance of this
present Ordinance, shall be therein from Time to Time protected
and saved harmless, by the Power and Authority of both Houses
of Parliament.