5o8 C. 7. Anno undecimo Georgii Regis. A. D. 1724. 4 W. & M. c. 5 7 W. 3, c. 20. la Car. 2. c. 4, 3 Ann. c. 9. Provifions for rating Goods ad Valorem repeal- ed after 25 March 1725. In lieu thereof, the old Subfidy to be paid ac- cording to the additional Book of Rates figned by Spencer Compton, Efq; Speaker. Jz Car. 2. c. 4. Goods liable' to the further Sub- fidy, &c. to pay according to the Values in the laid Book of Rates. 10 Ann. c. 19. ' therein mentioned, and it is provided, That where any Duties upon Goods and Merchandizes therein ' granted are to be levied according to the Value of the fame, where fuch Goods or Merchandizes are c particularly rated in the (aid Book of Rates, the Value fhall be underftood and taken according to fuch ' Rate, and where they are not particularly rated, the Value fhall be taken by and according to the Oath ' of the Importer, and not otherwife (the Duties impofed by the faid A£t not to be reckoned into the ' Value of the fame:) And whereas by an Aft made in the fourth Year of the Reign of their faid late 4 Majefties, an additional Impoft was laid upon feveral Goods and Merchandizes therein mentioned ac- ' cording as the fame ftood rated in the faid Book of Rates, and alfo upon all Goods and Merchandizes ' imported not particularly rated in the faid Book of Rates, paying Duty at Value, five Pounds for every ' -one hundred Founds Value thereof, to be affirmed upon the Oath of the Importer according to the Di- ' redtion of the faid Book of Rates (except Mum, and fuch Goods and Merchandizes as were particu- ' larly charged by the faid Act of the fourth Year of their faid late Majefties, or by the faid Act of the ' fecond Year of their faid late Majefties Reign:) And whereas by an AcT: made in the feventh Year of ' the Reign of his late Majefty King William the Third, an additional Duty of twenty-five Pounds 6 per Centum ad Valorem was laid upon all Goods of the Growth, Product or Manufacture of France im- ' ported (other than thofe particularly rated) to be raifed, levied, collected and paid by fuch Rules, ' Means and Ways as are mentioned in the faid AcT: of Tonnage and Poundage made in the twelfth Year ' of his faid late Majefty King Charles the Second : And whereas by an Act made in the third Year ' of the Reign of her faid late Majefty Queen Anne, a further Duty was granted after the Rate of four
- Pounds for every one hundred Pounds Value, for and upon all unrated Drugs (dying Drugs excepted)
' that fhould be imported from any Parts or Places (other than the Eaft-Indies, Perfia, China, and other
- Parts within the Limits of the Charters granted to the Eaft-India Company) and that the Values of
' fuch unrated Drugs ftiould be affirmed by the Oaths of the Importers of fuch Drugs refpectively ; all
- which Acts, which granted the faid feveral Subfidies, commonly called the old Subfidy, the one third
- Subfidy and two thirds Subfidy (except the faid further Subfidy, which is granted to his Majefty during
' his Life) as alfo the faid Impofitions, additional Duty on French Goods, and the further Duty upon ' unrated Drugs, are by feveral fubfequent Acts of Parliament continued for ever, fubject to Redemp- ' tion by Parliament : And whereas it has been found by Experience, that the Values of the feveral Sorts 4 of Goods ufually imported, and not rated in the faid Book of Rates, which are fworn to or affirmed ' by the Importers, according to which the faid Subfidies and other Duties are to be paid, have been very ' unequal, fome Perfons greatly undervaluing the fame, to the Detriment of the Revenue and Difcou- ' ragement of the fair Traders :' Now (for remedying the Abufes aforefaid, and for putting Trade on a more equal Foot) We your faithful Commons in Parliament affembled do befeech your Majefty, that it may be enacted ; And be it enacted by the King's moft Excellent Majefty. by and with the Advice and Confent of the Lords Spiritual and Temporal, and Commons, in this prefent Parliament afiembled, and by the Authority of the fame, That the feveral Provifions and Claufes contained in the faid recited Acts and Book of Rates before-mentioned, for afcertaining the Value of Goods or Merchandizes imported ac- cording to the Oaths or Affirmations of the Importers, fo far as the fame relate to the particular Goods and Merchandizes mentioned and expreiled in a certain Book of Rates herein after mentioned and re- ferred unto, fhall, from and after the five and twentieth Day of March one thoufand feven hundred and twenty-five, be and are hereby repealed and made void. II. And be it further enacted by the Authority aforefaid, That in lieu of the faid former Rates and Duties ad Valorem, repealed by this Act, there fhall, from and after the faid five and twentieth Day of March one thoufand feven hundred and twenty-five, be payable and paid for the faid old Subfidy the fe- veral Rates and Duties mentioned and expreffed in one Book of Rates, intituled, An additional Book of Plates of Goods and Merchandizes ujually imported and not particularly rated in the Book of Rates referred 10 in the Alt of Tonnage and Poundage, made in the twelfth Year of the Reign of King Charles the Second, with' Rules, Orders and Regulations, figned by the Right Honourable Spencer Compton, Efquire, Speaker of the Honourable Houfe of Commons, the faid Rates and Duties to be paid upon Importation of the faid Goods and Merchandizes reflectively into any Port or Place within this Kingdom, and fo in Proportion for any greater or lefler Quantity ; which faid laft mentioned Book of Rates, compofed and agreed on by your Majefty's faid Commons, and .every Article, Rule and Claufe therein contained, fhall be and remain, during the Continuance of the faid firft recited Act of Tonnage and Poundage, of full Force, and fhall be put in Execution as fully and effectually to all Intents and Purpofes, as if the fame were particularly inferted in the Body of this prefent Act. III. And be it further enacted by the Authority aforefaid, That in all Cafes where any of the faid Goods or Merchandizes mentioned in the faid Book of Rates are by Law fubject or liable to the Payment of the faid further Subfidy,- the one third Subfidy, the two thirds Subfidy, the old Impoft, the additional Impoft, the additional Duty on French Goods, and the further Duty on unrated Drugs, or any of them, according to the refpedtive Values fet thereon for the faid old Subfidy, or in Proportion thereto, the fame fhall, from and after the faid five and twentieth Day of March one thoufand feven hundred and twenty- five, be. paid proportionably according to the particular Value fet thereon in the faid Book of Rates laft mentioned for the old Subfidy aforefaid, and not according to the Oath or Affirmation'of the Importer; any Thing in the refpective Acts which granted the faid Duties, or in any other Acts to the contrary not- withftanding. ' IV. And whereas by an Act made in the tenth Year of the Reign of her faid late Majefty Queen ' Anne (for laying feveral Duties upon all Sope and Paper made in Great Britain, or imported into the ' fame, and for 'other Purpofes therein mentioned) a new Duty, after the Rate of twenty Pounds for ' every
