Customs Act 1662

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CUSTOMS ACT 1662

Certain Rules, Orders, and Directions for the Advancement of Trade and Encouragement of Merchants, as also for regulating as well of the Merchants in making of due Entries, and just Payments of their Customs, as of the Officers in all the Ports of this Realm, in the Receipts of their several Fees, and in the faithful Management of their Duties and Trusts.

EVERY merchant shall have free liberty to break bulk in any port allowed by the law, and to pay custom and subsidy for no more than he shall enter and land; provided that the master or purser of every ship shall first make declaration upon oath, before any two principal officers, of the true content of his ships lading, and shall likewise after declare upon his oath, before the customer, collector, comptroller or surveyor, or two of them, at the next port of this realm where his ship shall arrive, the quantity and quality of goods landed at the other port where bulk was broken, and to whom they did belong.

II. No merchant, native or stranger, shall ship off the goods of a stranger in the name of a native, upon pain of forfeiture and loosing the goods and merchandises so entred, and all his goods personal.

III. Every merchant born out of the dominions of his Majesty, and after made denizen, shall pay the custom as before he was made denizen, unless he do inhabit and be constantly abiding or dwelling in some part or place of this realm; in that case, such merchants shall pay only as a natural born subject, and not other-wise.

IV. All sugars and other foreign goods and merchandises (except wines, tobacco, wrought silks, haberdashery, and all forts of grocery wares) first imported, shall be again exported by any merchant who is a subject of this realm, or any other his Majesties dominions, within twelve months, or stranger within nine months; and such merchant or merchants as shall export any such foreign goods or merchandises (except before excepted) shall have allowance, and be repaid by the officer which received the same, the one moyety of the custom or subsidy which was paid at the first importation of such foreign goods and merchandises, or any part thereof; and so as due proof be first made by certificate from the officers of their due entry and payment of the custom and subsidy of all such foreign goods and merchandises inwards, together with the further oath of the merchants importing and exporting the same, affirming the truth thereof, and the name of his Majestie’s searcher or under-searcher in the port of Dublin, and of the searcher of any other the ports, testifying the shipping thereof to be exported; after all which ducly performed in manner before expressed, the moyety of the subsidy first paid inwards shall without any delay or reward, more than the duty set down in the table of fees for the certificate, be repaid unto such merchant or merchants who do export such goods and merchandises, within one month after demand thereof.

V. If any merchant having duely paid all duties inwards for foreign goods, and in regard of sales had, shall be enforced to keep the same or any part thereof in his hands, without alteration of the property, after the space of a year shall be clapsed; in this case, he is to be permitted to ship the same out for any the ports beyond the seas (if he so think sit) without payment of any subsidy for the same outwards, upon due proof that the same was duely entred, and subsidy paid inwards.

VI. No merchant or other person whatsoever shall have any allowance or abatement of subsidy made him by bill of store or otherwise, for any fort of tobacco, under pretence of being corrupt or unmerchantable; but in case any merchant shall refuse to make entry of such tobacco, and to pay the full subsidy of the same, the principal officers of the custom-house, or any two of them, shall cause all such corrupt tobacco to be publickly burnt, as not wholesome for use, and the owner thereof is to be discharged from paying any subsidy for the same.

VII. Every merchant bringing in any forts of wines into this realm by way of merchandise, and making due entries of the same in the custom-house, shall be allowed ten per centum for leakage, to be taken or deducted not out of the quantities of wines, but out of the moneys received for the subsidy; provided such wines be not filled up on ship-board, and if so, no allowance then to be made at all for the same.

VIII. Every merchant shall be allowed upon all other goods and merchandises appointed to pay the subsidy of poundage according to the rule of the before going book of rates to be imported, five in the hundred of all the said subsidies of poundage so appointed to be paid.

IX. Every hogshead of wine which shall be run out, and not full seven inches or above left therein, and every butt or pipe not above nine inches, shall be accounted for outs, and the merchant to pay no subsidy for the same.

12 G. 1. 2. altered.

X. If any wines shall prove corrupt and unmerchantable, and sit for nothing but to distil into hot waters, then every owner of such wines shall be abated in the subsidy, according to such his damages in those wines, by the diseretion of the commissioners of the customs in the port of Dublin, and of the collectors, and one other of the principal officers in all other the out ports.

XI. If any goods or merchandises, except tobacco, brought into this kingdom, shall receive any damage by falt water or otherwise, so that the owner thereof shall be prejudiced in the sale of such goods, the commissioners in the port of Dublin, and the principal officers of the custom-house in all other the ports, or any two of them, whereof the collector for the time being to be one, shall have power to choose two indifferent merchants experienced in the values of such goods, who upon visiting of the said goods shall certifie and declare upon their corporal oaths, first administred by the said commissioners or officers, what damage such goods have received and are lessened in their true value, and according to such damage in relation to the rates set on them in the foregoing book of rates the said officers are to make a proportionable abatement unto the merchant or owner of the subsidy due for the same.

XII. All merchants transporting any fort of woollen cloth called old drapery, as also bayes and cottons, shall be allowed one in ten for a wrapper, free of custom and subsidy.

XIII. Inasmuch as the natural situation of this realm renders it sufficiently convenient for the storing and laying up of commodities and merchandise brought in with intent to be afterwards carried cut again for supply of foreign markets, by which much benefit and advantage may arise to his Majesty and people; the lord deputy therefore, or other chief governour or governours and privy council of this realm for the time being, shall and may (as they in their judgments shall see meet, and find most advantageous and beneficial to his Majestie and this kingdom) appoint one certain port in each province of this realm, to which all merchants strangers and their factors, sending his or their goods, with intent and to the end and purpose aforesaid, may upon a reasonable composition or agreement, to be agreed on by direction of the said lord deputy, or other chief governour or governours and privy council as aforesaid, and payment thereof made unto the collector or collectors of those ports, in lieu of all customs or subsidies due and payable by this present act, there land and lay the same up in his Majestie’s warehouse at the custom-house of those places, or such other ware-houses or places, and no other, as shall be provided for that end and purpose by the collector, customer and searcher of those ports, under whose joint custody the same are to remain until they be shipped out again, which shall be done again without payment of any duties outwards, or any thing more than a reasonable rate for warehouse room; but if any merchant, factor, or other bringing in or laying up his or their goods by way of composition shall not export, but otherwise dispose of the same, every such merchant, factor, or other, shall, before he or they receive his or their goods from the ware-house or place where they are laid up, pay unto the collector not only so much, as with his or their composition monies shall compleat the whole customs and subsidies of such goods, but like-wise interest at the rate of ten pounds per cent. for so long time as the payment of the full duties of those goods had been forborn; and for prevention of all fraud and collusions such rules shall be observed by merchants and officers respectively, as the commissioners of the customs, with the allowance and approbation of the lord deputy, or other chief governour or governours and privy council shall from time to time find sit and necessary.

Altered 1 G. 2. 6. 11 G. 2. 3.

XIV. The officers who sit above in the custom-house of the port of Dublin, shall attend the service of their several places from, nine to twelve of the clock in the forenoon, and one officer or one able clerk shall attend with the book in the afternoon, during such time as the officers are appointed to wait at the water-side, for the better deciding of all controversies that may happen concerning merchants warrants: all other the officers of the out ports shall attend every day in the custom-house of every respective port, for dispatch of merchants and ships, between the hours of nine of the clock and twelve in the morning, and two and four in the afternoon.

XV. The searcher, surveyor, or other officer attending in any port or creek, shall give knowledge to the collector of the head port to which they belong, with all convenient speed, of every ship that cometh in or goeth out at any tide, by way of merchandise, or with goods from another port by way of certificate.

XVI. There shall be one shippers book outwards, and another inwards, kept in every custom-house, wherein every ship or vessel going out or coming in by way of merchandise, or with commodities of this kingdom to or from any other ports by certificate, shall enter openly in the custom-house the name of the ship and of the master, the burthen, from whence, and to and from what place it is freighted, before he take in any lading or discharge any goods, wares or merchandises whatsoever.

XVII. The master or purser of every ship coming in by way of merchandise, shall deliver under his hand, and upon his oath before the collector or cheque, one bill of the particulars and contents of the whole lading of the ship, with the names of the several merchants and the mark, pack, or outward form of the goods and merchandises, according to his knowledge, and shall also make declaration thereof upon oath.

XVIII. Every master of a ship, that shall lade any goods or merchandises for any parts beyond the seas, shall enter his ship with the collector and cheque, before he take in any goods, and before his departure shall give notice of his whole lading, with the names of the merchants that have laden goods in him, and shall answer upon oath to such questions concerning the same, as shall be demanded of him.

XIX. No entry nor agreement with any merchant or others for customs or subsidy shall be made by the collector or others, nor any cocquet, warrant, or certificate sealed or subscribed, but openly in the custom-house.

XX. Every merchant making an entry of goods, either inwards or outwards, shall be dispatched in such order as he cometh; and if any officer or his clerk shall either for favour or reward put any merchant or his servant duly attending by his turn, or otherwise delay any person so duly attending and making his entries aforesaid, to draw any other reward or gratuity from him than is limited in the table of fees hereafter following; if the master, officer, or the clerk be found faulty therein, they shall respecively, upon complaint to the said commissioners or chief officers, be publickly discharged of their respective imployments, and not permitted to sit any more in the custom-house.

XXI. Every merchant or other that will transport any goods by way of merchandise for foreign parts, shall make his entry particularly thereof with the collector and cheque, by a bill under his hand, or the hand of his assignes, with the name of the ship, the master, the burthen, of whence and to what place it is freighted, with the marks and number of the packs, casks, fardles, or other bulks, and the true quantity and quality of the goods therein contained, which bill shall forthwith be entred in a book by the collector, and delivered to the comptroller to be entred by him likewise, and to file and keep the bill of very ship together, as they shall be entered; and the true value of the goods, and of the custom, subsidy, and duties thereupon due shall be likewise set forth and charged in the books at the time the merchant maketh his entry.

XXII. All goods and merchandises allowed for store, portage, or provision inwards or outwards, shall be valued according to the book of rates, although the same neither doth nor shall pay any custom or subsidy, and shall be entered in books distinctly and apart by themselves.

XXIII. The searcher or surveyor shall have all cocquets, certificates and warrants delivered unto him before the Shipping or landing of any goods therein contained, and at the time of the shipping or landing thereof shall have the said cocquets, certificates and warrants with them, that the goods may be thereby examined and tryed whether they agree in quantity and quality or no; which if he neglect or fail to do, every such surveyor or searcher shall forfeit his or their place.

XXIV. Every merchant shall have his particular cocquet and certificate by himself, sealed and subscribed openly in the custom-house by the collector and comptroller, bearing date the same day that he entred his goods.

XXV. All entries inwards or outwards by licence shall be endorsed upon each particular licence, with the name of the merchant, the date of the cocquet or entry, and the particular quantities shipped or landed by vertue thereof shall be also set down, and entred in the books to which they properly belong.

XXVI. All merchandise customed outwards in any ship or vessel, which for some cause cannot be laden aboard the same ship, shall be appointed to another ship by certificate, openly sealed, subscribed, and delivered in the custom-house upon the oath of the searchers or surveyors, and of the owners thereof, openly taken, that the said goods did not pass according to former cocquet.

XXVII. Every merchant entring any merchandise inwards, or taking up any goods by store or portage, shall make entry thereof particularly, and deliver a bill thereof at large under his hand, or the hand of his assignce, to the collector, with the name of the ship and of the master, the burthen, of whence and from what place it was freighted, with the mark, and number of the fardles, bulk and paccage in the margent, and the true quantities and qualities of the goods therein contained; and the said collector shall, with all convenient speed, cast up the value of the goods and merchandises therein, and the customs and subsidies thereupon due, and write it upon the said bill, with the number and date of the bill, according to which it shall be presently entred in the book inwards, to be kept by the said collector, and then by him delivered to the comptroller or cheque, to be likewise entred; according to which bill another being subscribed by the said collector, comptroller or cheque, and numbered and dated as the former, shall be to the surveyor, searcher or waiter, a warrant to suffer the wares and merchandises therein contained to be landed and discharged accordingly.

XXVIII. All manner of goods, wares and merchandises, of which any merchant shall make oath he cannot perfectly enter for want of bills of lading, advice, or some other just cause, shall be entred at fight, and shall be taken up by warrant (ad visum) dated the day of the entry thereof, subscribed and delivered openly in the custom-house to the searcher or surveyor, who shall fee the same brought to the custom-house key or wharf, and give knowledge thereof to the said officers; which officers shall suffer the said goods to be taken up in the presence of the surveyor or searcher, and viewed in some convenient place, and the owner thereof shall forthwith make an entry thereof particularly under his hand, or the hand of his assignee, with the collector and comptroller, and thereupon a warrant shall be made for clearing and passing of the said wares as aforesaid accordingly.

XXIX. Every merchant taking up goods at sight, or otherwise, who shall permit or suffer his or their goods to lie and remain in any the ware-houses of the custom-house for longer than the space of seven dayes without entring or clearing the same, shall for such times as they continue there longer pay such reasonable rates for ware-house room, as the commissioners of the customs, or the respective collectors of the ports shall judge meet to direct; the one half thereof shall be to the use of his Majestie, and the other to the ware-house-keeper, and to be paid before the delivery of such goods unto the merchant.

XXX. In the port of Dublin the commissioners of the customs, and in every other port where more than one, whether searcher, surveyor, or waiters are appointed to attend there, the collector shall nominate and direct under his hand which and how many of them shall take charge of every respective ship going forth or coming into the same port, to fee the goods and merchandises therein cleared and discharged according to such warrants as he or they shall receive from the collector and comptroller; and every such officer as shall neglect or refuse, upon notice given by the merchant, to attend the lading or unlading of any goods shall forfeit for every default five pounds, the one moyety to the King, and the other to the party agrieved and fueing for the same.

XXXI. Every waiter, or other officer appointed to attend the lading or unlading of goods, shall enter into a book, to be given him for that purpose by the commissioners or collectors in the several ports, and in no other book or paper whatsoever, the name of every ship and master, unto the lading or unlading whereof he shall be appointed, and underneath each respective ship or masters name, either going out or coming in, shall enter the date of every warrant, cocquet, transire or certificate, according to the order of their dates, which he shall receive for the shipping or landing any goods, together with the quantities, qualities, numbers, weights, measures, and marks of all and every the same goods or merchandises, which shall be shipped or laid on shore upon any such warrant, cocquet, transire or certificate, with the time when, and how much at a time of the same was so landed or shipped off; which book shall be quarterly, or as soon as filled or written out, be delivered up to the commissioners, or the respective collectors of the ports, or sooner, whenfoever thereunto required; and every officer that shall omit the doing hereof, or enter the goods shipped off or landed in any other book or papers than the book that shall be given them for the purpose aforesaid, to be discharged from his or their employment.

XXXII. Every searcher or surveyor shall enter into a book, to be by him purposely kept for that purpose, the day of the going out and coming in of every ship, by way of merchandise or by certificate, from another port, with the name of the ship and master, and the date of every man’s cocquet, warrant and certificate.

XXXIII. No searcher or other officer of the custom-house, having power to search and visit any ship outward bound, shall without just and reasonable ground detain any such ship, under colour of searching the goods laden therein, above one tide after the said ship is fully laden and ready to set fail, upon pain of loss of the office of such offender, and rendring damage to the merchant and owner of the ship, unless any occasion or delay happen by stress of weather or other emergency.

XXXIV. If any wharsinger, crane-keeper, searcher, lighter-man, waiter, or other officer, do consent or know of any goods shipped or landed without payment of subsidy, or at any unlawful place, or at any unlawful time, and do not disclose the same within one month after, shall forfeit one hundred pounds, and every officer befide to lose his or their place.

XXXV. Every officer that maketh any cocquet or warrant contrary or disagreeing to the entry of any goods or merchandizes shall lose his or their place.

XXXVI. All officers, whom it concerns in their respective places, shall be diligent and careful to make stay and seisure of goods, wares and merchandises, that shall be brought in or carried out or intended to be carried out of this realm contrary to the laws of the same.

XXXVII. All goods and merchandises, that shall be seised or stayed, shall prefently after such seisure or stay be delivered into the charge of any ware-house-keeper at the custom-house of the port where such stay or seisure shall he made, there to remain until sufficient warrant and discharge shall be brought for release and delivery thereof.

XXXVIII. That every officer, who shall make any seisure, shall thereupon forthwith acquaint the commissioners of the customs therewith, and likwise certify the same to the register of seisures in the port of Dublin for the time being, together with the quantity and quality of the goods so seised, the time when, the ground whereupon he seised the same, with such other circumstances as are sit to be known for exhibiting informations in the Exchequer against the same.

XXXIX. No officer or other person shall make composition or agreement for the seisure or forfeiture of any goods, without licence out of the court of Exchequer, or other lawful warrant first had and obtained.

XL. All licences, compositions, fines, recoveries, warrants, orders, and other discharges to be had, made, or granted for or upon the aforesaid seisures and informations, are to be entred with the regifter aforesaid, and the money or moneys thereupon due and payable to the use of his Majesty to be paid to the collectors of the respective ports.

XLI. All appraisements of goods, wares and merchandises, seised as aforesaid, are to be shewed and delivered to the register aforesaid, before they be returned into the Exchequer, to be by him examined and entred; and if the goods be too much undervalued, the said register is to make stay thereof, and to acquaint some of the barons of the Exchequer therewith, to the end that a review and new appraisement may be made of the goods.

XLII. That all bonds taken for shipping goods to the coast, for which certificates are returned, shall be delivered quarterly into the Exchequer, with the certificate thereunto annexed, and endorsed also thereupon, and every term after the accompt of the officers that did take them is past, the said bonds shall be delivered to every person that shall sue for the same, paying the usual fees.

XLIII. All other bonds taken by the collectors that be expired, and all other bonds for which no certificates are returned according to their conditions, shall be delivered likewise into the Exchequer quarterly, after the breach of such conditions, that process and execution may be had thereupon according to the due course of law.

XLIV. That the collectors of the several ports shall monthly send up an abstract of their several receipts, and quarterly an accompt of their quarters receipts, unto the commissioners of the customs, which, account shall be half-yearly delivered by the said commissioners unto the auditor general of his Majestie’s Exchequer; and every collector shall yearly, betwixt the beginning of Easter and ending of Trinity term, repair to Dublin, there to make oath of the truth of his or their respective accompts sent up to the said commissioners, and by them delivered to the auditor as aforesaid, and shall before they depart fully adjust and clear their accompts; every collector failing herein to lose his or their place or places.

XLV. That the commissioners of the customs shall take and have inspection of the accompts, actions, and proceedings of the collectors and all other officers in the several ports, by viewing and looking over the books, papers and accompts, when and as often as they shall see cause; and the said collectors or other officers, at all times, and upon demand, are to render an accompt of their actions and proceedings, and to permit and suffer them, or any of them, to have the sight and perusal of all and every their accompts, books, entries, warrants, or other papers whatsoever, and to take notes out of all or any of the same, as they shall judge needful and requisite; every officer refusing to give obedience herein shall lose and forfeit his or their place or places.

XLVI. The said commissioners, or some of their number, shall once every year at least visit the several out-ports of this realm, to make observation, and take cognizance how and in what manner the affairs of the ports be carried on, and how the several officers demean themselves in discharge of their trusts, and to rectisie things in the best manner they possibly may, by giving such sitting and further instructions from time to time, to be their rule and guide in the due and lawful execution of this aft, as they the said commissioners, with the allowance and approbation of the lord deputie, or other chief governour or governours and privy council, shall think sit and meet.

1 G. 3. 7.

XLVII. That for the better management as well as lessening the charge of his Majestie’s revenue, the commissioners of the customs shall not at any time be more than seven, or less than five in number, to be appointed from time to time by the lord lieutenant, lord deputy, or other chief governor or governors, and privy council of this realm, and known unto them for persons of ability and experience in custom affairs; who shall have commission under the great seal of this realm during pleasure only, and shall make oath (the same to be administered by the lord chief baron) for the true and faithful discharge of their trust, before they enter upon the same.

XLVIII. No commissioner, comptroller, customer, or any other officer of the customs, their deputies or servants, shall have any ship of their own, or shall buy or sell by way of merchandise, or shall meddle with fraighting or shipping, or have or occupy any wharf or key, or hold any hostlery or tavern, or shall be any factor or at torney for any merchant, or shall be host to any merchant, or shall be a common officer, or deputy of any common officers in the city, town, borough, or town where he or they shall be collector, comptroller or searcher, upon pain of losing his or their office or employments as to the customs.

12 C. e. 18 Eng.

XLIX. Every collector, customer, comptroller, searcher, or other officers, shall from time to time do his or their diligent attendance at the custom house, as shall be most for the dispatch of the merchant, without concealing or consenting to any thing which may be to the hurt or damage of his Majestie, in the just answering of the customs and subsidies, upon pain that every such officer shall forfeit and lose his or their several offices and employments. You are hereby required to take care that the act passed in England, intituled, An Act for the incouraging and increasing of shipping and navigation, be from time to time duly observed and executed.

A TABLE of Fees to be taken by His Majesties Officers respetively, in the several and respective Ports of Ireland, viz.

Out of every barque or boat for bringing in apples, to the searcher one hundred of the same.

Out of every barque or boat bringing in oysters, to the searcher one hundred of the same.

For gauging every tun of wine, ganger four pence.

For gauging every tun of oyle, beer or other liquid commodities, gauger four pence.

Besides, out of every ship bringing in wines, one small bottle of wine for a gauging bottle.

For every barrel of herrings, gauger q.

For the like by strangers, gauger ob.

For every barrel of tallow or butter weighing two hundred weight, gauger one penny.

For the like by strangers, gauger one penny ob.

For every hundred weight of like commodities in certain casks, and not in barrels, gauger ob.

For the like by strangers, gauger one penny.

For every barrel of beef, pork, herrings or salmon, by natives, gauger q.

For the like by strangers, gauger ob.

For every barrel of like commodity by strangers, gauger ob.

For every pack of yarn, fardle, or bag of wool, skins, and all other packable commodities, packer four pence.

If the fees from the smallness of trade in any port not sufficient to maintain the officers, the governour and council may establish salaries out of Exchequer.

L. And if it so happen that the fees above-mentioned, by reason of the smallness of trade in any port or ports of this kingdom, shall appear to be too little, or not sufficient for provision and maintenance of his Majesties officers imployed in such port or ports; that then the lord lieutenant, lord deputy, or other chief governour or governours and privy council for the time being, shall have liberty to make and establish such salary, to be paid yearly unto the said officers out of his Majesties Exchequer, as they in their judgements shall think sit, and as the service, care and pains, of such officers may justly merit and deserve.

Fees of taster, and surveyer of outs and defects.

LI. Provided always, and be it further enacted by the authority aforesaid, That it shall and may be lawful for the taster of all wines, oyls and other liquors imported into any port of this kingdom, and the surveyor of the outs and defects of the same for the time being, to demand and receive the fees following, viz. for every but, pipe, puncheon or large cask, that shall be tasted or surveyed, fix pence: for every hogshead, tierce, barrel, rundlet or smaller vessel, that shall be tasted or surveyed, three pence.

Foreign silks (except from England and Wales) pay i third more than in book of rates.

LII. Provided always, That all silks and silk-manufactures imported into this your Majesties kingdom of Ireland from any forreign parts, other than from the kingdom of England and dominion of Wales, do pay one entire third part more, over and above the rates imposed and set by the book of rates above mentioned; any thing before in this act, or in the said book of rates, to the contrary notwithstanding.

Repealed as to Rum and Spirits 11 & 12 G. 3. c. 6.

Commodities of the plantations imported from England or Wales pay only half the custom in book of rates.

Wines and tobacco from England or Wales, pay so much only as on exportation thereof out of England should be re-paid.

All other commodities from foreign parts pay one third more.

Aliens or strangers pay double custom or subsidy.

LIII. Provided also, That all sugars, indico, ginger, cotton woolls, as all other woolls and all other commodities of the growth or manufacture of any the English plantations first imported into and landed in England or Wales, and afterwards exported from thence into this your Majesties kingdom of Ireland, do pay but one half part of all such custom and subsidies, as according to the said book of rates is imposed, and set upon the said commodities; and that all wines and tobaccoes of what sort soever imported into this your Majesties realm of Ireland, out of your kingdom of England or dominion of Wales, do, pay so much onely in subsidy, as upon the exportation of the same wines and tobaccoes out of England shall or ought to be repayed or discharged of the subsidy of tunnage and poundage, and addidtional duties there paid or secured for the same; and that for all other foreign commodities, except wines and tobaccoes, and commodities from the English plantations above mentioned, imported into this your Majesties kingdom of Ireland, by any your Majesties subjects from any the parts and places beyond the seas, other than from your Majesties realm of England and dominion of Wales, there shall be satisfied and paid to your Majesty, your heires and successors for ever, one third more in subsidy over and above the subsidy payable for the same, according to your book of rates above-mentioned: and that for all or any of the commodities or merchandises mentioned in this act, or in the book of rates above-mentioned, which shall hereafter be imported or exported by any aliens or strangers born out of your Majesties allegiance, the said aliens or strangers shall pay double the custom or subsidy payable by virtue of this act for the same commodities and merchandises imported or exported by all or any of your Majesties natural born subjects; any thing before in this act, or in the book of rates, to the contrary notwithstanding.

French ships to Pay 5s. per tun burthen, to be computed by the officer of customs.

This duty to continue as long as a duty of 50 sols per tun imposed by the French King on English Ships, and 3 months after.

LIV. Provided alfo, and it is hereby enacted, That everyship or vessel belonging to any the subjects of the French king, which from and after the four and twentieth day of June in the year of our Lord one thousand six hundred sixty-two shall come into any port, creek, harbour or road of Ireland, and shall there lade or unlade any goods or commodities, or take in, or set on shore any passengers, shall pay to the collectors of his Majesties customs in such port, creek, harbour or road, for every tun of which the said ship or vessel is of burthen, to be computed by such officer of the customs as shall be thereunto appointed, the sum of five shillings currant money of England; and that no ship or vessel be suffered to depart out of such port, creek, harbour or road, until the said duty be fully paid; and that this duty shall continue to be collected, levied and paid, for such time as a certain duty of fifty solls per tun lately imposed by the French King, or any part thereof, shall continue to be collected upon the shipping of England lading in France, and three months after, aud no longer.