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parliament assembled, and by the authority of the same, That From April 5, from and after the fifth day of Aptil, one thousand seven hundred and seventy -nine, there shall be raised, levied, col- aster the^rate lected, and paid, to, and for the use of his Majesty, his heirs of 5per cent. and successors, an additional impost or duty, after the rate of of the former five pounds per centum upon the produce and amount of all the d"t,es* laid on several subsidies, imposts, and other duties, of what kind or porfed into1" nature soever they may be, which are now due and payable to exported from, his Majesty, and are collected in this kingdom under the ma- or carried nagement and direction of the respective commissioners of the c°aftwife\n, customs in Great Britain^ for and upon any goods and mer- Gr€atBntatn* chandizes imported into, or exported from, or carried coastwise in, Great Britain^ which said additional impost or duty shall be charged and paid upon the amount of the feid former subsidies, imposts, and other duties, after the usual discounts and other allowances have been made and deducted therefrom, and shall be wholly repaid and drawn back upon exportation of the goods, under the fame rules, regulations, securities, penalties, and forfeitures, and in the fame manner and form in all respects, as the present duties of customs are now charged, collected, paid, and-drawn back, except as herein-after is provided.

IL Provided always, and it is hereby further enacted by the Pnze g°°ds authority aforesaid, That the said impost or duty herein-before *a,ehc^f.ef* granted, shall not be charged and paid for or on account of to the aforeany prize goods warehoused in this kingdom pursuant to two said duty, several acts of parliament, the one made in the eighteenth year of his Majesty's reign, and the other in this present session, for granting relief to the captors of prizes with respect to bringing and landing certain prize goods in this kingdom; nor for any other goods which by any act of parliament now in force are permitted to be warehoused in this kingdom for exportation, unless, and until, such goods shall be taken out of any warehouse wherein they are so secured, to be consumed or used in this kingdom; and that the said additional impost or duty shall not be drawn back or repaid upon the exportation of any goods, in any cafe where no drawback is allowed by law.

III. And be it further enacted by the authority aforesaid, Ast additional That, from and after the said fifth day os April, one thousand ciseab^t116^"" seven hundred and seventy-nine, there (hall be charged, levied, (excepta?after collected, and paid, to and for the use of his Majesty, his heirs excepted)/ and successors, an additional duty or charge of five pounds per aster the rate centum^ upon the produce and amount of all the several inland ^ SPer ctnt. of duties, rates, impositions, and charges, (except as herein- daVes""361* after is excepted) now payable to his Majesty, and which are charged and collected under the management of the respective commissioners of excise in England and Scotland; which said additional duty or charge of five pounds per centum hereby imposed, shall and may, from time to time, be charged, raised, received, levied, recovered, and secured, by such ways and means, and under such penalties and forfeitures^ and with such

0^4 power

power of adjudging and mitigating penalties and forfeitures, and subject: to such allowances, drawbacks, rules, and directions, as the several ar>d respective inland duties, rates, impositions, and charges, on the produce and amount of which the said additional duty and charge is hereby imposed, are or can, by any statute now in force, be respectively charged raised, re-? ceived, levjed, collected, recovered, secured, mitigated, or drawn back, as fully and effectually, to all intents and purposes, as if all and every the several respective powers, authorities, directions, rules, regulations, methods, penalties, forfeitures, powers of mitigation, clauses, matters, and things, were particularly repeated and again enacted in the body of this present act:.

This act not IV. Provided always, and it is hereby enacted by the authoto affect the rity aforesaid, That nothing in this act contained (hall extend, ed b^hTmalt or be con^rue^ to extend, to charge, with the said addiact ot'tills"11 tional duty or charge pf five pounds per centum, the produce session, nor or amount of the duty on malt, mum, cyder, or perry, conthose on beer, tinued and granted to his Majesty in and by an act: made in cT^dles^and Pre^ent leffi°n °f parliament, intituled, An act for continuing

hides made Qn^ gra^ng bis Msefly certain duties upon malt, mum, cyder, &c in Great and perry, for the service of the year one thousand seven hundred and Britain. seventy - nine \ nor upon the produce or amount of the duties arising from and payable for any beer, fope, tallow candles, or hides, brewed, made, tanned, tawed, or dressed, within Great Britain9, any thing herein-before contained to the contrary notwithstanding.

An additional V. And be it further enacted by the authority aforesaid, duty on malt That from and after the said fifth day of April, one thousand of J $ per cent. feven hundred and seventy-nine, there shall be charged, raised, ^v^blethere- levied> collected, and - paid, to and for the use of his Majesty, pn by an act his heirs and successors, an additional rate, duty, and impostr of 33Geo> 2. tion, of fifteen pounds/?^ centum upon the produce or amount of the duty payable on malt, by an act made in the thirtythird year or the reign of his late majesty King George the Second, intituled, An act for granting to his Majefly several duties upon malt; and for raffing the sum of eight millions by way of annuities, and a lottery, to be charged on the said duties; and to prevent the fraudulent obtaining of alloivances in the gauging of corn taaling into malt; and for making forth duplicates of exchequer bills, tickets, certificates, receipts, annuity orders, and other orders, loft, burnt, or otherwise de/froyed. Tbe Taid ^uty VI. And be it further enacted by the authority aforesaid, %o be raised, That the additional rate, duty, and imposition, of fiheen IeVieeaMe°to Poun^S Per (Mum hereby granted, shall be ascertained, secured, the directions raised, collected, levied, recovered, and paid, in such and the contained in like form and manner, and under such management, and by the malt act the fame ways, means, and methods, and with such and the pt th|s session, j-j^ auowan*ces and repayments, and power of making compositions, proportionally and according to such rules, regulations, and directions, and tinder such penalties, forfeitures, and fines, with such power of recovery and mitigation thereof, and other powers, as are prescribed, mentioned, or expressed, for or concerning the ascertaining, compounding, securing, managing, raising, collecting, levying, recovering, paying, allowing, and repaying, the several and respective duties upon malt within Great Britain, which were continued and granted to his Majesty, in and by the said above-recited act, made in this present session of parliament, or as are contained in any other act or acts of parliament in and by the said act, made in this present session, mentioned or referred unto, or any of them; and that all and every article, rule, clause, matter, and thing, in them, any or either of them, contained or thereby referred unto, (hall be in full force and effect, and be duly observed, practised, and put in execution, for charging, ascertaining, compounding, securing, managing, raising, collecting, levying, recovering, paying, allowing, and repaying, the said additional rate, duty, and imposition, of sisteen pounds per centum hereby granted, and for levying, recovering, and mitigating, fines, penalties, and forfeitures, and for doing all other matters and things, as fully and effectually, to all intents and purposes, as if the fame were specially repeated and re-enacted in the body of this present act.

VII. And it is hereby enacted by the authority aforesaid, New duties That the said additional imposts and duties by this act granted, to b^ Paid ,n" shall, from time to time, be paid into the hands of the receiv- quer weekly* er-general of the customs, and to the cashier of the excise in England, respectively, for the time being; and such receivergeneral and cashier respectively shall weekly, to wit, on/W nesday in every week, if it be not an holiday, and if it be, then on the next day after that is not an holiday, answer and pay all the monies arising by the said additional imposts and duties, (the necessary charges of raising, collecting, and answering the same, only excepted) into the receipt of his Majesty's exchequer, distinct and apart from all other monies which such receiver-general and cashier respectively (hall receive for the use of his Majesty, his heirs and successors, for the uses and purposes in this act mentioned.

VIIL And be it further enacted by the authority aforesaid, to be kept se* That there (hall be provided and kept, in the office of the au- parate from ditor of the said receipt of exchequer, a book or books, in ^s°.ther da" which ail the monies arising from the said several imposts and' duties, and paid into the laid receipt as aforesaid, (hall be entered separate and apart from all other monies paid and payable to his Majesty, his heirs and successors, upon any account whatsoever \ and the said money so paid into the said receipt of and to be apexchequer, as aforesaid, (hall, together with such other rates, phed in payduties, and revenues, as (hall be granted by any act or acts of ment.°/ the this session of parliament for this purpose, be a fund for the granted by payment of the several annuities, and all such other charges the lottery and expences as are directed to be paid and payable pursuant act °f this |o ar* act of this present session of parliament, intituled. An aff session»

for

for raising a certain sum of money by way of annuities and for

establishing a lottery.

CAP. XXVI.

^An aft to continue and amend an aft, made in the eleventh year of his present Majesty's reign, intituled, An act for the encouragement ot the white herring fishery. Preamble. \K7 HERE AS by an aft, made in the eleventh year of the ActuGeo.-j. re'l&n ^ ^s Prefent Majesty, (intituled, An act for the

recited, ^ ^ encouragement of the white herring fishery), it was enaftedyfor the better regulation of the f:d trade? and for preventing frauds and impositions in the management thereof, That from and after the Uventy-fecond day of October, one thousand seven hundred and seventy-one, a bounty of thirty shillings per ton should be paid annually, in manner as in the said aft is provided for, to the owner or owners of all deckt vessels from twenty to eighty tons burthen, that fiiould be fitted out and employed in the said fishery, in manner, and under the regulations mentioned in the [aid aft, and that for the space and term os seven years from and after the said twenty-second day of October, one thousand seven hundred and seventy-one, and to the end of the then next ensuing session of parliament: and ivhereas the said fishery is of greatest importance to the nation, by promoting useful industry, providing for great numbers of poor people, and serving as a nursery for seamen; but the fame cannot be carried on ivithout the aid of a bounty, and as a prolongation of the above-recited aft {which expires at the end of this present session of parliament) will be of great advantage to the publick; May it therefore please 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 and further parliament assembled, and by the authority of the same, that conr r.u< d(. x- the said act, and all the powers, provisions, clauses, and peceptasafur nalties, therein contained, (except as herein-after is excepted)

}t\tnieelrsCr ^a^J ^rom anc^ a^cer tne renn tnerem mentioned, be, and the ^ n J ' fame are hereby granted and continued for and during the further term of seven years, and from thence to the end of the then next session of parliament, and sliall, during such additional term, be in full force, and be put in execution, as fully and effectually, to all intents and purposes, as if the fame were again repeated and re-enacted in the body of this present act. Part of a IT. And whereas great inconveniencies have arisen to the said

clause in the fishery, and to the persons employed therein, by reason of part of a said act re- c)aufie jn tf,e siid aft which enafts, that every buss or vcfjeljhall pealed. proceed respectively, manned, furnished, and accoutred, (as therein

mentioned), either to Yarmouth in the county 0/Norfolk, Whitehaven in the county of Cumberland, and Leith in the county of Edinburgh, Inverness in the county of Inverness, or to Brassey Sound in Shetland, Cambeltown or Oban in Argylesbire, or Kirkwall in Orkney, and be at the rendezvous of the said fishery there on or before the twenty-second day of June, and shall not shoot

or

or wet their nets before the twenty-fourth day of the said month of June, and'shall continue fishing to the twelfth day of October; or jhallproceed to Yarmouth in the county of Norfolk, Whitehaven in the county of Cumberland, Leith in the county of Edinburgh, Inverness in the county 0/Inverness, or to Brassey Sound in Shetland, Campbeltown or Oban in Argyleshire, or Kirkwall in Orkney, and he at the rendezvous of the said fisheries on or before fir/I day October, and Jhall continue fishing until the eleventh day of January following? unless they Jhall have sooner compleated their loading of fijh; be it therefore enabled, That, from and after the pasting of this present act, that part of the said clause aboverecited (hall be, and the same is hereby repealed.

III. And be it enacted by the authority aforesaid, That At wha^ every such buss or vessel, (hall from and after the passing of places, and at this present act, proceed respectively, manned, furnished, and what time, accoutred, in manner directed by the beforerecited act, either the siting to Yarmouth in the county of Norfolk, Whitehaven in the county rendezvous0 of Cumberland Leith, in the county of Edinburgh, Inverness in &c. * the county of Inverness, or to Brajsey Sound in Shetland, Campbeltown or Oban in Argylejhire, Kirkwall in Orkney, Stranrawer in the county of Wigton, or to Stornoway in the island of Lewis and county of Ross, and (hall be at the rendezvous of the said fishery there at any time between the first day of August and the first day of October, in each year, and (hall continue riming for the space of three months from the day of their respective departures from the said places of rendezvous, unless they mall have sooner compleated their loading of fish; any thing in the before-recited act to the contrary notwithstanding.

CAP. XXVII.

An aft for further consuming and extending the provisions of two ails; made in the twenty-ninth year of the reign of his late majesty King George the Second, and in the tenth year of the reign of his present Majesty, for granting a bounty on certain species of British and Irish linens exported, and taking off the duties on the importation of foreign raw linen yarns made of flax; and for granting a bounty on the exportation of British chequed and striped linens, and upon British and Irish diapers, huckabacks, meeting, and other linen, of above a certain breadth.

1I/HEREAS by an aft, made in the twenty-ninth year ^/^cita! ofran V V the reign of his late majesty King George the Second, {jnti- ad 29 Geo' z* tuled, An act for granting a bounty upon certain species of Britijh and Irish linens exported, and taking off the duties on the importation of foreign raw linen yarns made of flax); is enafted, That there (hall be given and paid, without any fee, reward, or deduction whatsoever, a bounty for every yard of Britijh and Irijh linens, made of hemp or flax, and 6f the breadth of twenty-five inches, or more, under the value of five-pence per yard, the sum of one halfpenny \ and of the va

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