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1763 “ The duties upon cyder and perry made in England, to be under the receipt and manage
ment of the commissioners and officers of excise there, and those in Scotland under like officers there. The commissioners shall appoint a sufficient number of officers, and the duties shall be paid into the Exchequer apart from all other monies.
“ The makers of cyder and perry, not being compounders, shall enter their names, and the mills, preffes or other utensils, ftore houses and other places to be made use of, at the next office of excise, ten days before they begin to work, under the penalty of twenty-five pounds for using any unentered place.
“ The officers of excise, upon request made, shall have free access, in the day time, to all places entered or made use of for making or keeping perry or cyder, and shall gauge and report the contents to the commissioners, leaving a copy for the maker. The duties shall be paid according thereto, within six weeks from making such charge; and the usual allowances shall be made in refpe&t thereof.
Persons intending to sell or remove any cyder or perry in their possession made before the fifth of July, 1763, shall send a signed particular thereof to the next office of excise, ten days before the said fifth of July, that the officer may take an account thereof, and grant certificates occasionally for the removal of a like quantity without charging the duty, &c.
" No cyder or perry exceeding fix gallons shall be removed, &c. without a certificate, on forfeiture thereof, with the package. Officers of the excise may seize the same. A time shall be limited, for which the certificate shell be in force.
“ Persons making cyder or perry to be consumed in their own private families only, shall be admitted to compound for the duties, they giving in a list of the number in family, and paying at the rate of five shillings per head per annum. This composition to be renewed annually and the money paid down at the same time. The houses, &c. of persons who shall thus compound, shall be exempted from survey or search : but, upon increase of the family, a new lift shall be given in, and five-pence per month, per head, shall be paid for the additional number, during the subsisting unexpired term of the year. Compounders negle&ting to deliver in such lifts, and to pay their composition money, shall be charged with the duty, and become liable to a survey. Persons delivering false or defective lifts, shall forfeit twenty pounds.
“ Children under eight years of age shall not be inserted in the lists. Compounders may fell, dispose of, or remove any cyder or perry more than sufficient for their own use, giving two dar's notice to the proper officer, who shall attend, and take an account thereof, and charge the duties and report the same to the excise office, leaving a copy with the compounder. Such cyder or perry shall not be afterwards removed without a certificate. Compounders being guilty of any fraud, in selling, exchanging, or delivering out cyder or perry, shall forfeit twenty pounds.
“ No compounder shall let out or lend his mill or other utensils for making cyder or perry, without giving three days previous notice to the proper officer to attend and charge the duties ; unless the cyder or perry be the property of another compounder, or of some other person not liable to the duty; and no part of it shall be removed without a certificate, under a penalty of ten pounds.
“ Persons using their own mills, &c. or procuring cyder or perry to be made at the mills, &c. of any other person, shall be deemed makers.
« Compounders for malt shall not be liable to compound or pay duties for cyder or perry, to be made and consumed in their own families, unless they shall sell or otherwise dispose of any
3763 part thereof; in which case, they shall comply with the directions given with respect to com.
pounders in like circumstances.
“ 'Occupiers of tenements not rated above forty shillings per annum to the land tax, and not making more than four hogsheads of cyder and perry in the whole year, thall be exempted from duties or compounding.
“ These new duties on cyder and perry shall be drawn back on exportation; and upon diftillation thereof into low wines and spirits; and upon the same being made into vinegar, and charged with duties as such.
“ The penalty of opposing an officer in the execution of his office, or of rescuing or staving any cyder or perry after any seizure thereof, shall be fifty pounds, for every such offence. Informations for offences against this act by the makers of cyder or perry, shall be laid within three months after being committed ; and notice thereof shall be given them.
“ Persons aggrieved by the judgment of any justice of the peace touching the duties or pe. nalties, may appeal to the quarter sessions, and the determination of the said court shall be final.
“ Appellants shall give notice to the other parties, and the court shall award costs as they see fit, to be levied by diftraint.
“ For want of sufficient time intervening, an appeal may be made to the second quarter feffions.
“ A re-hearing shall be had of the merits of the case upon appeals; and defects of form in the original proceedings may be rectified by the court.
“ All powers, rules, methods, penalties and claufes in a& xii. Car. II. or in any other act relating to the revenue of excise, where not altered by this act, shall be put into execution with respect to the duties on cyder and perry.
“ The penalties and forfeitures relating thereto, shall be recovered or mitigated as by the laws of excise, or in the courts at Westminster, or the court of Exchequer in Scotland, and thall be employed, half to the use of the King, and half to him that shall sue.
“ The duty on cyder and perry brought from Jersey, Guernsey, Sark, or Alderney, shall be paid by the importer before landing, on penalty of being seized and forfeited.
“ The monies arising by the refpe&tive duties granted by this act, shall be entered in proper books in the auditors office, separately from each other and from all other monies; and shall be a fund for the payment of the annuities chargeable on the principal sum of five millions borrowed on the credit of this act." The
part of this act which related the duty on cyder and perry, with the mode of collecting it, was debated with uncommon violence in both Houses of Parliament, and a very strong protest was entered in the journals of the House of Lords against it. Nay, so general was the disapprobation of it, that many feared the revival of that spirit which was raised by a scheme of excise in the year 1733, when not only the political but personal existence of a great Minister was in imminent danger. The city of London not only instructed its representatives in Parliament, but petitioned the different branches of the legislature against it; while some of the constant friends of administration withdrew their support on this occasion. Yet we now find that many persons of great property and political talents are become converts to this mode of raising taxes, and do not hefitate to support the opinion, that an extension of the excise laws merely to obje&ts, without enlarging the power, would produce a great public benefit, by the augmentation it would occasion in the public revenues.
1763 The produce of South Carolina entered for exportation from the port of Charles-town, from
the twenty-third of December 1761, the day the first vessel with rice, of crop 1761, was cleared out, to the first of September 1762, both days inclusive. Rice,
63,288 barrels. Indigo,
249,000 pounds weight. Staves,
3,980 barrels. Butter,
8 kegs. Deer skins,
12 casks. 215 bundles.
1,043 loose. Pitch,
3,110 barrels. Tar,
14 hogsheads. Rofin,
ig barrels. Tanned leather,
2,693 sides. Tallow,
32 barrels. Fish,
41 Timber, &c.
103,293 feet. Oranges,
4 barrels. Soap,
100 boxes. Potatoes,
20 bushels. Laths,
1,648 pounds weight, Candles, myrtle wax,
14. boxes. Oats,
388 bushels. Hoops,
3 calks. Jesuits bark,
7 serons. Tortoiseshell,
2 casks. Of which, and the rest of the plunder, the first distribution amounted to five hundred and fixe teen thousand one hundred and eighty-five pounds three shillings.
It appears by the Georgia Gazette, that from the fifth of January 1762, to the fifth of January 1763, the exports of that province were, Rice,
119 half barrels. Indigo,
9,633 pounds weight, Deer skins,
832 bundles. Beaver skins,
13 bundles. Pine timber,
417,449 feet. Pork,
292 barrels. Shingles,
688,045 Staves and heading,
1,250 bushels. Rough rice,
246 barrels, Tanned leather,
1,602 sides. Hoops,
2,033 In the summer of this year, a very uncommon number of bankruptcies took place at Amsterdam, Hamburg, and several other principal towns in Germany. They began at Amsterdam the latter end of July, by the failure of two brothers of the name of Neuville, for between three and four hundred thousand pounds; and that of a Jew for a very considerable fum. These two bankruptcies occafioned, or at leaft haftened a stoppage of payment, by no less than eighteen houses in that city: they were followed by a ftill greater number of failurcs at Hamburg and other places, which gave such a blow to private credit, as almost wholly to interrupt, for some time, the course of commercial transactions. But the Lombard houses at Amfterdam and Hamburg stood forward on the occasion, and, by advancing large fums of ready money to such as could give a proper security, restored credit to its former functions, and liberated commerce from the oppressions beneath which it had struggled.
On this occafion several merchants, on shewing their books to persons appointed to examine them, were protected from arrefts by the magiftrates : an exercise of power which had the
1763 public interest for its object, and should be adopted, both as politic and humane, by the legis
lature of every commercial country.
Various were the conjectures concerning the causes of these alarming failures. But they were chiefly attributed to the large sums of money left unpaid by the English and French armies, and to the incapacity or indisposition of several of the German Princes, to call in the base money which they had found themselves obliged to issue, and had got into a very extenfive circulation during the course of the war.
The marine Society, with that truly patriotic fpirit which has ever animated its exurtions, not only received all those boys, under fixteen years of age, which it had sent to sea, who thought proper, on being discharged from the King's service, to apply to them for assistance, but even invited them to make application to their protection and aslistance. Of such the socicty put out, To fishermen,
15 To mechanic trades,
71 To manufacturers, To public houses,
6 To the merchants service,
29 To the King's fea officers, who engaged to keep them for three years,
80 Sent home to their friends in Scotland and Ireland,
9 Aflifted to procure masters for themselves,
17 Cloathed and provided for themselves,
The Dublin fociety, inspired also by a similar zeal for the public good, proposed to the first hundred soldiers or sailors who served his Majesty out of Great Britain or Ireland, and being honourably discharged from the service, should take leases of lives of any lands in the provinces of Leinster, Munster, and Connaught, not less than five or more than twenty acres, in the year 1763, and hold the same one year from their taking possession of the said lands, on producing a certificate of their industry, and being likely to continue, from the clergyman of the parish or two neighbouring justices of the peace, five pounds each.
And to the first ten landlords of the provinces of Leinster, Munster, and Connaught, who should let such farms to such tenants as above, not less than five farms by each landlord, a gold medal,
The trustees also for the forfeited estates in Scotland, were not backward in offering the same patriotic encouragement.
They wished to reward those men, who had planted the British laurel in every quarter of the globe, by affording them a comfortable retreat after all their toils, and to continue their services to their country by enabling them to pursue the employments of peace. . For this most laudable purpose, they promised not only lands but materials for building and implements of cultivation, together with fishing boats, tackle, &c. and even money, to such reduced soldiers and sailors as should settle on these eftates. And Sir Ludowick Grant and Vol. IV.