Duties on Wines, etc. Act 1796

JurisdictionUK Non-devolved
Citation1796 c. 123
Year1796
Anno Regni GEORGII III. tricesimo sexto. An Act for granting to His Majesty additional Duties on Foreign Wines andBritish Sweets, and on Foreign Wines sold by Auction.—

(36 Geo. 3) C A P. CXXIII.

[19th May 1796]

'Most Gracious Sovereign,

W, your Majesty's most dutiful and loyal Subjects, the Commons ofGreat Britain in Parliament assembled, towards raising the necessary Supplies to defray your Majesty's Public Expences, and making such permanent Addition to the public Revenue as shall be adequate to the increased Charges occasioned by any Loan to be raised, or Stock to be created, by virtue of any Act or Acts for that Purpose, passed or to be passed in this Session of Parliament, have freely and voluntarily resolved to give and grant unto your Majesty the several additional Rates and Duties herein-after respectively mentioned; and do therefore most humbly beseech your Majesty that it may be enacted;' and be it enacted by the King's mast Excellent Majesty, by and with the Advice and Consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the Authority of the same, That there shall be raised, levied, collected, and paid, unto and for the Use of His Majesty, his Heirs and Successors, for and in respect of the several Matters and Things herein-after mentioned, over and above all Duties already imposed for or in respect thereof, by any Act or Acts of Parliament, the further Duties of Customs and Excise herein-after mentioned; that is to say,

Forevery Tun ofFrench Wine imported into Great Britain after the seventeenth Day of April one thousand seven hundred and ninety-six, or which shall be imported into Great Britain after the passing of this Act, and so in Proportion for any greater or less Quantity, to be paid by the Importer thereof, a Custom Duty of thirty Pounds:

Forevery Tun ofPortugal and Madeira Wine, and Wine of the Produce of Spain , or of any of the Dominions of the King of Spain , and Wine of all other Sorts, imported into Great Britain after the said seventeenth Day of April one thousand seven hundred and ninety-six, or which shall be imported into Great Britain after the passing of this Act, and so in Proportion for any greater or less Quantity, to be paid by the Importer thereof, a Custom Duty of twenty Pounds:

Forevery Tun ofFrench Wine, and so in Proportion for any greater or less Quantity, which shall have been imported into Great Britain on or before the said seventeenth Day of April one thousand seven hundred and ninety-six, and which, after the said seventeenth Day of April one thousand seven hundred and ninety-six, shall be found in any Ship or Vessel in which the same shall have been imported, or in any Lighter, Boat, or other Vessel, after the unshipping and before the landing thereof, or upon any Pier, Quay, Wharf, or other Place, upon the first landing thereof, or which, on the said seventeenth Day of April one thousand seven hundred and ninety-six, was in any Cellar, Vault, or Warehouse of the United Company of Merchants of England trading to the East Indies , or in any Warehouse under the Locks of the Customs or Excise, and which shall not actually have been charged with any Duty by this Act imposed, to be paid by the Importer or Proprietor thereof, as the Case may require, upon Demand, a Custom Duty of thirty Pounds:

Forevery Tun ofPortugal and Madeira Wine, and Wine of the Produce of Spain , or of any of the Dominions of the King of Spain , and Wine of all other Sorts, and so in Proportion for any greater or less Quantity, which shall have been imported into Great Britain on or before the said seventeenth Day of April one thousand seven hundred and ninety-six, which after the said seventeenth day of April , one thousand seven hundred and ninety-six, shall be found in any Ship or Vessel in which the same shall have been imported, or in any Lighter, Boat, or other Vessel, after the unshipping and before the landing thereof, or upon any Pier, Quay, Wharf, or other Place, upon the first landing thereof, or which, on the said seventeenth Day of April one thousand seven hundred and ninety-six, was in any Cellar, Vault, or Warehouse of the United Company of Merchants of England trading to the East Indies , or in any Warehouse under the Locks of the Customs or Excise, and which shall not actually have been charged with any Duty by this Act imposed, to be paid by the Importer or Proprietor thereof, as the Case may require, upon Demand, a Custom Duty of twenty Pounds:

Forevery Tun ofFrench Wine, and so in Proportion for any greater or less Quantity, which shall have been found on the first actual Survey by the proper Officer of Excise after the said seventeenth Day of April one thousand seven hundred and ninety-six, in the Stock, Custody, or Possession of any Dealer in or Seller of Foreign Wine, to be paid by such Dealer or Seller, an Excise Duty of thirty Pounds:

For every Tun ofPortugal and Madeira Wine, and Wine of the Produce of Spain , or of any of the Dominions of the King of Spain , and Wine of all other sorts, and so in Proportion for any greater or less Quantity, which shall have been found on the first actual Survey by the proper Officer of Excise, after the said seventeenth Day of April one thousand seven hundred and ninety-six, in the Stock, Custody, or Possession of any Dealer in, or Seller of Foreign Wine, to be paid by such Dealer or Seller, an Excise Duty of twenty Pounds:

For every Tun ofFrench Wine, for or in respect whereof none of the Duties imposed by an Act, made in the last Session of Parliament, intituled,An Act for granting to his Majesty additional Duties of Excise on Foreign Wine and Sweets , shall have been paid, and which shall be sold by Auction, and so in Proportion for any greater or lesser Quantity, thirty Pounds:

For every Tun ofFrench Wine, for or in respect whereof none of the Duties by this Act imposed shall have been paid, and which shall be sold by Auction, and so in Proportion for any greater or less Quantity, thirty Pounds:

For every Tun ofPortugal and Madeira Wine, and Wine of the Produce of Spain , or any of the Dominionsof the King ofSpain , and Wine of all other Sorts, for or in respect whereof none of the Duties impose by the said Act of the last Session of Parliament shall have been paid, and which shall be sold by Auction, and so in Proportion for any greater or less Quantity, twenty Pounds:

For every Tun ofPortugal and Madeira Wine, and Wine of the Produce of Spain , or of any of the Dominions of the King of Spain , and Wine of all other Sorts, for or in respect whereof none of the Duties by this Act imposed shall have been paid, and which shall be sold by Auction, and so in Proportion for any greater or less Quantity, twenty Pounds:

And for every Barrel of Liquor which shall be made inGreat Britain for Sale by Infusion, Fermentation, or otherwise, from Fruit or Sugar, or from Fruit or Sugar mixed with any other Ingredients or Materials whatsoever, commonly calledSweet...

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