Paper Duties Act 1794
| Jurisdiction | UK Non-devolved |
| Citation | 1794 c. 20 |
| Year | 1794 |
(34 Geo. 3) C A P. XX.
[4th April 1794]
'Most Gracious Sovereign,
WHEREAS by an Act, made in the twenty-seventh Year of the Reign of his present Majesty, intituled, EuropeanDominions of the French King into this Kingdom; and for applying certain unclaimed Monies remaining in the Exchequer for the Payment of Annuities on Lives, to the Reduction of the National Debt ; certain Duties of Customs are imposed upon Paper, Pasteboards, Millboards, and Scaleboards imported into Great Britain ; and by the said Act, and another Act made in the twenty-seventh Year of the Reign of his present Majesty, intituled, ; certain Duties of Excise are imposed upon all Papers, Pasteboards, Millboards, and Scaleboards, made inGreat Britain: ' We, your Majesty's most dutiful and loyal Subjects, the Commons of Great Britain in Parliament assembled, thinking it expedient to repeal the said Duties of Customs and Excise, and to grant other Duties in lieu thereof, do most humbly beseech your Majesty that it may be enacted; and be it enacted by the King's most 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, from and after the fifth Day ofApril one thousand seven hundred and ninety-four, the said Duties of Customs and Excise shall respectively cease and determine, and be no longer paid or payable, save and except in all Cases relating to the recovering or paying any Arrears thereof respectively, which may at that Time remain unpaid, or to any Fine, Penalty, or Forfeiture, Fines, Penalties, or Forfeitures relating thereto, which may have been incurred at any Time before, or on the said fifth Day of April one thousand seven hundred and ninety-four: Provided always nevertheless, That nothing in this Actcontained shall extend, or be deemed or construed to extend, to repeal the Duties of Excise by the said recited Acts, or either of them, imposed, for or in respect of Paper printed, painted, or stained inGreat Britain , to serve for Hangings of other Uses, or the Duties of Customs for or in respect of such Paper imported into Great Britain ; any Thing herein contained to the contrary notwithstanding.
II and the following Duties to be paid:
II. And be it further enacted by the Authority aforesaid, That, from and after the said fifth Day ofApril one thousand seven hundred and ninety-four, in lieu and instead of the said respective Duties of Customs and Excise hereby repealed, there shall be raised, levied, collected, and paid, unto his Majesty, his Heirs and Successors, the several Duties of Customs and Excise hereinafter respectively mentioned; (that is to say,)
For every Pound Weight Avoirdupois of Paper, fit or proper, or that may be used for or applied to the Uses or Purposes of writing, drawing, and printing, or either of them, and of all Elephant Papers, and all Cartridge Papers, which shall be imported intoGreat Britain , whether by the East India Company or otherwise, a Custom Duty of Ten-pence; and for every Pound Weight Avoirdupois of all such Papers which shall be made in Great Britain , an Excise Duty of Two-pence Halfpenny:
For every Pound Weight Avoirdupois of coloured Papers, and Whited Brown Papers, (other than and except Elephant and Cartridge Papers,) fit and proper for the Use or Purpose of wrapping up Goods, and not fit or proper, or capable of being used for or applied to the Uses or Purposes of writing, drawing, and printing, or either of them, which shall be imported intoGreat Britain , whether by the East India Company or otherwise, a Custom Duty of Four-pence; and for every Pound Weight Avoirdupois of all such Papers (except as aforesaid) which shall be made inGreat Britain , and Excise Duty of one Penny:
For every Pound Weight Avoirdupois of Brown Paper, fit and proper for the Use or Purpose of wrapping up Goods, and not fit or proper, or capable of being used for or applied to the Uses or Purposes of writing, drawing, and printing, or either of them, which shall be imported intoGreat Britain , whether by the East India Company or otherwise, a Custom Duty of Two-pence; and for every Pound Weight Avoirdupois of such Brown Paper, which shall be made in Great Britain , an Excise Duty of one Halfpenny:
For every Pound Weight Avoirdupois of every Sort or Kind of Paper, not hereinbefore enumerated or described, which shall be imported intoGreat Britain , whether by the East India Company or otherwise, a Custom Duty of Ten-pence; and for every Pound Weight Avoirdupois of such non-enumerated Paper, (other than and except Papers commonly called or known by the Names of Sheating Paper and Button Paper , or Button Board ,) which shall be made in Great Britain , an Excise Duty of Two-pence Halfpenny:
For every one hundred Weight of Pasteboard, Millboard, and Scaleboard, which shall be imported intoGreat Britain , whether by the East India Company or otherwise, a Custom Duty of twenty Shillings; and for every one hundred Weight of Pasteboard, Millboard, and Scaleboard, which shall be made in Great Britain , an Excise Duty of ten Shillings and Six-pence, and so in Proportion for any greater or lesser Quantity of the same respectively:
For every one hundred Weight of Glazed Paper for Clothiers and Hot Pressers, which shall be imported intoGreat Britain , whether by the East India Company or otherwise, a Custom Duty of twelve Shillings; and for every one hundred Weight of Glazed Paper which shall be made in Great Britain , an Excise Duty of six Shillings, and so in Proportion for any greater or lesser Quantity:
For every Pound Weight Avoirdupois of printed, painted, or stained Paper, for Hangings, which shall be imported intoGreat Britain , whether by the East India Company or otherwise, over and above all other Duties of Customs imposed thereon, an additional Custom Duty of Six-pence, and so in Proportion for any greater or lesser Quantity:
And for every hundred Weight of Books, whether bound or unbound, which shall be imported intoGreat Britain , whether by the East India Company or otherwise, over and above all other Duties of Customs imposed thereon, an additional Custom Duty of one Pound three Shillings and Four-pence, and so in Proportion for any greater or lesser Quantity:
Which said several Custom Duties upon Paper, Pasteboard, Millboard, Scaleboard, and Glazed Paper respectively imported intoGreat Britain , shall be paid by the Importers thereof respectively; and the said several Duties of Excise upon Paper, Pasteboard, Millboard, Scaleboard, and Glazed Paper, made in Great Britain , shall be paid by the Makers thereof respectively.
III Duties to be under the Management of the Commissioners of Customs and Excise respectively.
III. And be it further enacted by the Authority aforesaid, That such of the said Duties of Customs by this Act imposed as shall arise or become due in that Part ofGreat Britain called England , shall be under the Management of the Commissioners of the Customs in England for the Time being, and such thereof as shall arise or become due in that Part of Great Britain called Scotland , shall be under the Management of the Commissioners of the Customs in Scotland for the Time being; and that such of the Excise Duties by this Act imposed, as shall arise or become due in that Part of Great Britain called England , shall be under the Management of the Commissioners of Excise in England for the Time being, and such thereof as shall arise or become due in that Part of Great Britain called Scotland , shall be under the Management of the Commissioners of Excise in Scotland for the Time being.
IV The different Classes of Paper.
IV. And be it further enacted by the Authority aforesaid, That all Paper fit or proper, or that may be used for or applied to the Uses or Purposes of writing, drawing, and printing, or either of them, and also all Elephant Papers, and all Cartridge Papers, which shall be made inGreat Britain , shall be denominated, deemed, and taken to be Papers of the First Class within the Meaning of this Act; that all coloured Papers and all Whited Brown Papers, (not being Elephant or Cartridge Papers,) which shall be made in Great Britain , fit and proper for the Use or Purpose of wrapping up Goods, and not fit or proper or capable of being used for or applied to the Uses or Purposes of writing, drawing, and printing, or either of them, shall be denominated, deemed, and taken to be Paper of the Second Class within the Meaning of this Act; that all Brown Paper which shall be made in Great Britain , fit and proper for the Use or Purpose of wrapping up Goods, and not fit or proper or capable of being used for or applied to the Uses or Purposes of writing, drawing, and printing, or either of them, shall be denominated, deemed, and taken to be Paper of the Third Class within the Meaning of this Act; that every Sort or Kind of Paper, not enumerated or described in any of the three Classes hereinbefore mentioned, (other than and except Papers commonly called and known by the Names of Sheating Paper , and Button Paper , or Button Board ,) which shall be made in Great Britain , shall be denominated, deemed, and taken to be Paper of the Fourth Class within the Meaning of this Act; and that all Pasteboard, Millboard, Scaleboard, and Glazed Paper, for Clothiers and Hot Pressers, made in Great Britain , shall be denominated, deemed, and taken to be of the Fifth Class within the Meaning of this Act.
V Makers of Paper,...
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