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tom or duty of prisage, which in England has been Prisage. traced by Mr. Maddox* in his history of the exchequer to *Vol. 1. p. 765, the reign of Richard I., is now enjoyed by the earl of Ormonde in Irelandt by a title derived from king Henry II. *Howard's Rev.
** v. 1. p. 75. In England it is due at the rate of 1 tun out of 10, for which the crown pays the merchant 20s. by way of com- . pensation for freight. I But in Ireland, when the quantity of wines imported in any one ship amounts to 9 tuns, and under 18 tuns, single prisage or 1 tun is taken; when such quantity amounts to or exceeds 18 tuns, double prisage or 2 tuns are taken ; but no money is paid to the merchant. In Ireland as in England this duty is taken either in kind according to its original institution, viz. one half before the mast, and the other half behind the mast; or a certain sum is paid. in lieu thereof by agree... mentor composition with the importer. The charter of Bullerace. Edward I. by which this duty was commuted, with regard to foreign merchants, for 25. on every tun of wine imported into England (whicli duty is called butlerage) does not extend to Ireland; though in the Act of Customs (14 & 15 Car. 2. c. 9. Ir.) and other statutes, this duty is designated by the name of prisage and butlerage. By the 43 Geo. 3. c. 156. and 46 Geo. 3. c. 59. the commissioners of the treasury of Great Britain are enabled to contract for the purchase of the duties of prisage and butlerage of wines, with the chancellor and council of the duchy of Lancaster as representing his majesty; with the prince of Wales in right of the duchy of Cornwall; with the duke of Beaufort, who claims the prisage, &c, within the ports of Swansea and Chepstow; with the marquis of Bute, who claims this duty within the port of Cardiff in Wales; and with the duke of Grafton, who claims the prisage and butlerage of all wines brought into any port of England, not being within the principality of Wales or earldom of Chester, except Liverpool and other ports in Lancaster, to which the king is entitled, and excep Plymouth in Devon and the ports in Cornwall, the right to. which is in the prince of Wales. And by the 46 Geo.3.c.94. I. VOL. 1, .
The 35 Edw. 3. c. 21. E. & I. and 43 Edw. 3. c. 3. E. & I. were passed to restrain the exactions of the king's butlers.
the commissioners for executing the office of lord high Tuninage and treasurer of Ireland are enabled to contract with the earl poundage.
of Ormonde for the purchase of the duties of prisage and butlerage in Ireland. The ancient duties of tunnage and poundage were granted to the crown by various acts of parliament in England from the reign of Edward II. And in Ireland by the 14 Hen. 7. c. 1. Ir. tunnage and poundage are recited to be duties belonging to the king. By the 15 Hen. 7. Ir. a duty of 12d. was imposed on every 20s. worth of merchandize imported or exported, wine and oil only excepted. This duty was called in Ireland « The old poundage;" the Act of Customs (14 & 15 Car. 2. c. 9. Ir. having imposed another duty of 12d. in the pound, on all goods exported or imported by merchants, strangers, or other aliens, except wines and oils, upon which a particular tunnage duty was payable by this statute. The ancient duties of tunnage and poundage are merged in the new duties imposed by the several acts con
solidating the duties of excise and customs, which will be Aliens duty. presently mentioned. By the 12 Car. 2.c. 4. Eng. aliens and
strangers were liable to higher rates for the tunnage and poundage duties or subsidies, than natural born subjects, and this statute was followed in this respect by the 14 & 15 Car. 2. c. 9. Ir.; but this aliens duty, which was commonly called “ The petty custom,” was discontinued by the 24 Geó. 3. c. 16. Eng. This act contains a saving, however, for the duties granted by charter to the corporation of London. But in Ireland aliens were liable to pay a,higher rate of tunnage' than natural born subjects by the 14 & 15 Car 2. c. 9. s. 2. Ir. as also by the 53d rule) a double custom or subsidy on the import or export of the articles mentioned in this act or in the book of rates thereto annexod. But by the consolidation of the customs with the excise, which will be presently explained, the aliens duty has been indirectly repealed, except in the instance of tobacco alone, which is liable to an additional rate of duty, when imported by strangers into Ireland. It may be here also observed that by prescription or ancient custom a duty of 4d. per tun is payable by all foreign ships trading to Ireland, and collected upon their
arrival in any port, towards the support of his majesty's light-houses. This duty has been placed under the management of the commissioners of the revenue by the letter of queen Anne, dated 22d November, 1704, *upon the * Howard's Rer. surrender of a certain patent granted by king Charles II. to the earl of Abercorn.
XVI. The duty of excise is distinguishable as a new $ 16., impost from the more ancient customs, and as an inland
Excise. imposition under the management of the commissioners of excise, from the port duties or customs which are received by the collectors and other officers of the respective ports. This duty is called by the name of “ New Impost” in the 12 Car. 2. c. 23. Eng.; and the 14 & 15 Car. 2. c. 8. Ir, is intitled “An act for settling the excise or new impost upon his majesty, his heirs and successors, according to the book of rates therein inserted.” By the former statute it was confined to beer, ale, and other liquors; but by the latter almost every possible article of import was made liable to this excise duty, to be paid by the first buyer or importer, as well as beer, ale, and other liquors made within the kingdom.
The duties of excise and customs which were fore . merly paid in England according to two books of rates annexed to the 12 Car. 2. c. 4. Eng. and 11 Geo. 1. c. 7. Eng. as altered by subsequent statutes, were consolidated by the 27 Geo. 3. c. 13. Eng. but many new duties having been imposed, the 43 Geo. 3. c. 68. G. B. has been since also passed to repeal the duties of customs payable Customs. in Great Britain and to grant other duties in lieu thereof; and by the 43 Geo. 3. c. 69. G. B. the duties of excise Excise. theretofore payable in Great Britain have been also repealed and others substituted in their place. Two books of rates were also annexed to the 14 & 15 Car. 2. c. 8. Ir. called the Act of Excise, and to the 14 & 15 Car.2.c.9. Ir. called the Act of Customs, but the duties of customs and Import-excise,
and customs cono excise, payable by these and other acts, were first consoli- solidated in Iredated by the 31 Geo. 3.c. 1. Ir.; and the 45 Geo. 3.c. 18. I. Cand. is the last act consolidating and augmenting these duties; some alterations have been since also made by subsequent statutes in respect to the amount and mode of collecting these several duties in Great Britain and Ireland.
The duties of customs are payable upon almost every article of import, as well as upon many exported or carried coastwise, which are of course too numerous to detail; but the duties of excise in England are levied upon auc
tions, beer, bricks and tiles, candles, cocoa-nuts and coffee, Erciseable ar- cider and perry, glass, hides and skins, hops, licenses, Licles.
malt, metheglin or mead, paper, printed goods, salt, soap, spirits, starch, sweets, tea, tobacco and snuff, verjuice, vinegar, wine, and wire ; and in Ireland the inland duties of excise are levied by the 47 Geo. 3. st. 1. c. 18. I. upon auctions, cards and dice, glass bottles, leather, metheglin or mead, paper-manufacture, paper-hangings, plate wrought, sweets or made wines, tobacco, vellum or parchment, and vinegar; and upon malt and spirits by the 48 Geo. 3. c. 78. I. ; which are the last acts imposing
duties on these articles. $ 17. XVII. The 5 W. & M. c. 7. Eng. is the first statute by
which the duty on salt was imposed; which placed it within the receipt of the commissioners of excise: but by the i Ann st. 1. c. 21. Eng. the receipt of this duty was transferred to particular commissioners. This duty was made perpetual by the 26 Geo. 2. c. 3. Eng. and several statutes have been since passed in respect to this duty. This article has been made subject to an increased duty of customs by the 43 Geo, 3. c. 68. G. B. and to a duty of excise by the 43 Geo.3, c. 69. G. B.; and the 45 Geo. 3, c. 14. G. B. which imposed an additional duty, provides that it shall be under the management of the commissioners of the excise. In Ireland salt was made liable to an import-excise duty by the 14 & 15 Car. 2. c. 8. Ir. and to the duty of customs by the 14 & 15 Car. 2. c. 9. Ir. The 45 Geo, 3: c. 18. 1. has consolidated and augmented
these duties amongst others. 18. XVIII. With respect to the revenue of the post-office, I Post-office. lave only to observe, that the first statute erecting and
establishing a post-office in England was the 12 Car. 2. c. 35. Eng. : but the 23 & 24. Geo. 3. c. 17. Ir. was the first statute passed for the support of his majesty's government and the convenience of trade by the establishinent of a post office in Ireland. The 41 Geo. 3. c. 7. is the last act regulating the rates of postage in Great
Britain : and the duties upon letters and packets sent by the post within Ireland are levied by virtue of the 43 Geo. 3. C. 28. I. and 45 Geo. 3. c. 21. I.
XIX. The first institution of the stamp-duties appears to $ 19. have been in England by the 22 & 23 Car. 2. st. 2. c. 9. Stamp duty. Eng. : but the first stamp act passed in Ireland is the 13 & 14 Geo. 3. c. 6. Ir. The stamp duties payable in Great Britain were consolidated by the 44 Geo. 3. c. 98. G. B. and have since undergone some modifications by the 45 Geo. 3. c. 28-46 Geo. 3. c. 43, and 48 Geo. 3. c. 149 & c. 143. And in Ireland these duties bave been also consolidated by the 47 Geo. 3. st. 1. c. 50. I. which statute has been since amended by the 47 Geo. 3. st. 2. c. 14, I. and 48 Geo. 3. c. 41.1.
XX. The duty payable by harkers and pedlers, &c. is $20. another branch of the extraordinary perpetual revenue, Duty upon
hawkers and which was first imposed by the 9 & 10 W.3. c. 27. Eng. and peillers. since increased by the 29 Geo. 3. c. 26. Eng. These petty chapmen, or other trading persons of that description, are required to be licensed in Ireland, and are liable to a stamp duty in that respect by the 48 Geo. 3. c. 41. I. and the previous stamp acts.
XXI. Similar to the last, is the revenue arising from 621. licenses to hackney coaches and chairs, within the cities of Licenses 10
huckney coaches London and Westminster and the suburbs thereof. A duty and chuirso upon hackney coaches was first imposed by the 13 & 14 Car. 2. c. 2. Eng.; and the last act laying a duty thereon is the 24 Geo. 3. c. 27. Eng. The commissioners are also authorized to license chairs by the 9 Ann. c. 23. Eng. .
XXII. The duty upon houses and windows which was 622. first established in England by the 7 & 8 W.3. c. 18 Eng. House and winhas been since increased by several subsequent statutes. ** The 48 Geo. 3. c. 55. G. B. is the last act ascertaining the duties payable for every dwelling-house in Great Britain (with certain exceptions) according to the number of windows or lights, as also the duties payable on inhabited dwelling-houses according to the value thereof. The hearth-money tax (to which this succeeded) which was Hearth-money introduced in England by the 13 & 14 Car. 2. c. 10. was an abolished by the 1 W. & M. st. 1. c. 10. Eng.; but this duty upon hearths has been a house tax levied in Ireland