Excise Act 1786
| Jurisdiction | UK Non-devolved |
| Citation | 1786 c. 59 |
| Year | 1786 |
(26 Geo. 3) C A P. LIX.
'W H E R E A S by an Act, made in the eighteenth Year of the Reign of his late Majesty King George the Second (intituled, Great Britain,and for raising a certain Sum of Money by Annuities and a Lottery, in Manner therein mentioned, to be charged on the said additional Duties ), it was enacted, That, from and after the twenty-fifth Day of March one thousand seven hundred and forty-five, over and above all Subsidies of Tonnage and Poundage, and all other Subsidies and Impositions whatsoever, due or payable for all Wines imported into Great Britain , by any Act or Acts of Parliament then in force, there should be raised, levied, collected, and paid unto his Majesty, his Heirs and Successors (before landing thereof), the additional Impositions, Rates, or Duties following, without any Discount or Deduction Inwards, or Drawback upon the Exportation afterwards; (that is to say), For every Ton of French Wine which should be imported into this Kingdom, the Sum of eight Pounds, and so after that Rate for any greater or lesser Quantity; and also for every Ton of all other Wines imported into this Kingdom, the Sum of four Pounds, and so after that Rate for any greater or lesser Quantity: And also by another Act, made in the third Year of the Reign of his present Majesty (intituled, ), it was enacted, That, from and after the thirty-first Day ofMarch one thousand seven hundred and sixty-three, over and above all Subsidies of Tonnage and Poundage, and all other Subsidies, additional Duties, and other Impositions whatsoever, due or payable for all Wines imported intoGreat Britain , by any Act or Acts of Parliament then in force, there should be raised, levied, collected, and paid unto his Majesty, his Heirs and Successors (before landing thereof), the additional Impositions, Rates, or Duties following, without any Discount or Deduction Inwards, or Drawback upon Re-exportation afterwards; (that is to say), For every Ton of French Wine which should be imported into this Kingdom, the Sum of eight Pounds, and so after that Rate for any greater or lesser Quantity; and also for every Ton of all other Wines imported into this Kingdom, the Sum of four Pounds, and so after that Rate for any greater or lesser Quantity: And also by another Act, made in the eighteenth Year of the Reign of his present Majesty (intituled, ), it was enacted, That, from and after the twentieth Day ofApril one thousand seven hundred and seventy-eight, over and above all Subsidies of Tonnage and Poundage, and all other Subsidies, additional Duties and Impositions whatsoever, due or payable for all Wines imported into Great Britain , by any Act or Acts of Parliament then in force, there should be raised, levied, collected, and paid unto his Majesty, his Heirs and Successors (before landing thereof), the additional Impositions, Rates, or Duties following, without any Discount or Deduction Inwards whatsoever, or any Drawback upon Re-exportation afterwards, except as therein after was provided; (that is to say), For every Ton of French Wine which should be imported into this Kingdom, the Sum of eight Pounds and eight Shillings, and so after that Rate for any greater or lesser Quantity; and also for every Ton of all other Wines imported into this Kingdom, the Sum of four Pounds and four Shillings, and so after that Rate for any greater or lesser Quantity: And whereas, by virtue of another Act, made in the nineteenth Year of the Reign of his said present Majesty (intituled, Great Britain), an additional Impost or Duty, after the Rate of five Poundsper Centum , became charged upon the Produce and Amount of the said additional Impositions, Rates, or Duties, so by the said in Part recited Acts imposed on French Wine and other Wines as aforesaid; and also by another Act, made in the twentieth Year of the Reign of his said present Majesty (intituled, ), it was enacted, That, from and after the tenth Day ofMay one thousand seven hundred and eighty, over and above all Subsidies of Tonnage and Poundage, and all other Subsidies, additional Duties, and Impositions whatsoever, due and payable for all Wines imported into Great Britain by any Act or Acts of Parliament then in force, there should be raised, levied, collected, and paid unto his Majesty, his Heirs and Successors (before landing thereof), the additional Impositions, Rates, or Duties following, without any Discount or Deduction Inwards whatsoever; (that is to say), For every Ton of French Wine which should be imported into this Kingdom, the Sum of eight Pounds, and so after that Rate for any greater or lesser Quantity; and also for every Ton of all other Wines imported into this Kingdom, the Sum of four Pounds, and so after that Rate for any greater or lesser Quantity; and that the said additional Duties thereby granted should be also subject and liable to an additional Impost or Duty of five Pounds per Centum , as in the said Act is mentioned: And whereas by virtue of another Act, made in the twenty-second Year of the Reign of his said present Majesty (intituled, Great Britain), an additional Impost or Duty, after the Rate of five Poundsper Centum , became charged upon the Produce and Amount of the said additional Impositions, Rates, or Duties, so by the said in Part recited Acts imposed on French Wine and other Wines as aforesaid, except and exclusive of the additional Impost or Duty of five Pounds per Centum , commonly called The Impost one thousand seven hundred and seventy-nine , which was granted by an Act made in the nineteenth Year of his Majesty's Reign (intituled, An Act for granting to his Majesty additional Duties upon the Produce of the several Duties under the Management of the respective Commissioners of the Customs and Excise in Great Britain): And whereas it is expedient to repeal the said additional Impositions, Rates, or Duties herein before particularly mentioned, and by the said in Part recited Acts imposed on French Wine and other Wines respectively as aforesaid, and also the said additional Imposts or Duties so charged as aforesaid upon the Produce and Amount thereof; and in lieu thereof to grant unto his Majesty the several Inland Duties herein-after mentioned:' Be it therefore 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 of one thousand seven hundred and eighty-six, the said additional Impositions, Rates, or Duties herein before particularly mentioned, and by the said in Part recited Acts imposed onFrench Wine and other Wines respectively as aforesaid, and also the said additional Imposts or Duties so charged a aforesaid upon the Produce and Amount thereof, shall cease and determine, and be no longer paid or payable, save and except in all Cases relating to the recovering any Arrears thereof respectively, which may at that Time remain unpaid, or to any Penalty or Forfeiture, Penalties or Forfeitures, relating thereto respectively, which shall have been incurred upon, or at any Time before the said fifth Day of July one thousand seven hundred and eighty-six.
II From July 5, 1786, the following Duties to be paid for Wines imported:
II. And be it further enacted by the Authority aforesaid, That, from and after the said fifth Day ofJuly one thousand seven hundred and eighty-six, there shall be raised, levied, collected, and paid unto his Majesty, his Heirs and Successors, over and above all Subsidies of Tonnage and Poundage, and all other Subsidies, Duties, and Impositions whatsoever (not repealed by this Act), due and payable for any Wine imported into Great Britain , by any Act or Acts of Parliament now in force, the several Inland Duties herein after mentioned; (that is to say), For every Ton of French Wine, which shall be imported intoGreat Britain , the Sum of thirty-five Pounds fourteen Shillings, and so after that Rate for any greater or lesser Quantity; and also, for every Ton of all other Wines imported intoGreat Britain , the Sum of seventeen Pounds seventeen Shillings, and so after that Rate for any greater or lesser Quantity: Provided always, That nothing in this Act contained shall extend, or be construed to extend, to make chargeable with the said Dutieshereby imposed, or any of them, any Wines damaged, corrupt, or unmerchantable, and for which the Merchants or Importers thereof shall refuse to pay or secure the Duties, and which, by an Act passed in the twelfth Year of the Reign of his late Majesty King George the First (intituled,An Act for the Improvement of his Majesty's Revenues of Customs, Excise, and Inland Duties ), are on such Refusal directed to be received into the Custody of the proper Officers of the Customs, to be publickly sold in order to be distilled into Brandy, or to be made into Vinegar.
III Duties to be under the Management of the Excise.
III. And be it further enacted by the Authority aforesaid, That such of the Duties by this Act imposed as shall arise inEngland, Wales , and the Town of Berwick upon Tweed , shall be under the Management of the Commissioners of Excise in England for the Time being; and such thereof as shall arise in Scotland , shall be under the Management of the Commissioners of Excise in Scotland for the Time being.
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