Taxation (Tonnage and Poundage) Act 1689
1689 CHAPTER 4 2 Will and Mar
An Act for granting to Their Majesties a Subsidie of Tonnage and Poundage and other Sums of Money payable upon Merchandizes Exported and Imported.


12 Car. II. c. 4.; Tonnage and Poundage given to the King for Four Years; The said Act and an Order of the Commons annexed thereto, dated 17 May 1662, in force.The Commons assembled in Parlyament reposeing Trust and Confidence in your Majestyes for the guarding
and defending of the Seas against all persons who shall attempt to invade this your Realme or to disturbe
your Subjects in their Trade and Commerce towards the defraying the necessary Charge thereof And alsoe for
the better enabling your Majestyes to prosecute the present Warr against the French King and for the reduceing
of Ireland with speede and vigour have chearfully and unanimously given and granted and doe hereby give and
grant unto your Majestyes the Subsidy of Tonnage and Poundage and other Summes  given and granted unto his
late Majestie King Charles the Second for his Life by an Act of Parlyament made in the Twelfth yeare of his
Raigne Entituled A Subsidie granted to the King of Tonnage and Poundage and other Summes of Money
payable upon Merchandize Exported and Imported according to the Rates in the said Act mentioned and Rules
and Orders thereunto annexed (other then such concerning which it is otherwise provided or ordained by any
Act made in the last Parliament) And doe most humbly beseech your Majesties That it may be enacted And bee
it enacted by the King and Queens most excellent Majestyes by and with the advice and consent of the Lords
Spirituall and Temporall and Commons in this present Parliament assembled and by the authoritie of the same
That the aforesaid Subsidie of Tonnage and Poundage and other Sums of Money payable upon Merchandize be
levyed collected and paid unto their Majestyes for the Terme of Foure yeares to commence and be computed from
the foure and twentyeth day of December in the yeare of our Lord one thousand six hundred and ninety And
that the aforesaid Act and every Article Rule and Clause therein mentioned And alsoe an Order of the Commons
in Parliament assembled made in pursuance of the Rules and Orders annexed to the aforesaid Act for setleing of
Officers Fees dated the seventeenth of May one thousand six hundred sixty two and signed by Sir Edward
Turner then Speaker shall be of full force and effect to all intents and purposes dureing the said Terme of foure
yeares as fully and in like manner as if the same were particularly and at large recited and sett downe in the
Body of this Act

II. 
12 Car. II. c. 19.; 14 Car. II. c. 11; 22 Car. II. c. 13.; 25 Car. II. c. 6; 25 Car. II. c. 7; 1 Jac. II. c. 19. continued for Four Years.
And bee it further enacted by the authoritie aforesaid That an Act of Parlyament made in the twelfth yeare of
the Raigne of the said King Charles the Second Entituled An Act to prevent Frauds and Concealments of his
Majestyes Customs and Subsidies As alsoe an Act made in the fourteenth yeare of the Raigne of the said late King
Entituled An Act for preventing Frauds and regulateing Abuses in his Majesty's Customs And alsoe an Act made
in the two and twentyeth yeare of the Raigne of the said late King Charles the Second Entituled An Act for
Improvement of Tillage and the Breed of Catle And alsoe one other Act made in the twenty fifth yeare of the
Raigne of the said late King Charles the Second Entituled An Act for takeing of Aliens Duties upon Commodities
of the Growth Product and Manufacture of the Nation And alsoe one other Act made in the said twenty fifth
yeare of the said late King Charles the Second Entituled An Act for the Encouragement of the Greenland and
Eastland Trades and for the better secureing the Plantation Trade And alsoe one other Act made in the first yeare
of the late King James the Second Entituled An Additionall Act for the Improvement of Tillage be of full force
and effect dureing the said terme of foure yeares
Proviso for Clauses in the said Acts which were intended to be made perpetual.
III. 
Provided neverthelesse and bee it declared and enacted That nothing herein contained shall be construed or
taken to determine any Articles or Clauses in any of the before mentioned Acts which were appointed and intended
to be perpetuall but that the same and every of them shall continue and remaine in force as if this present Act
had not beene made But such of the said Acts and such Clauses in any of them as were temporary shall hereby
be revived and stand continue and be in force for the said terme of foure yeares onely and noe longer
Persons may lend £500,000 to the Crown on Credit of the said Duties.
IV. 
Interest at £8 per Cent. per Ann.
And whereas their Majestyes are contented and pleased That the Subsidie of Tonnage and Poundage and other
the Duties aforesaid should be made a Fond of Credit in confidence that their good Subjects will in due time
make provision for takeing off the anticipation thereof Bee it enacted by the authoritie aforesaid That it shall and
may be lawfull to and for any person or persons Natives or Forreigners Bodies Pollitick or Corporate to advance
and lend to their Majesties in the Receipt of their Exchequer upon the credit of this Act any summe or summes
of money not exceeding the summe of five hundred thousand pounds in the whole and to have and recieve for
the forbearance of all such moneys as shall be lent before the tenth day of June one thousand six hundred and
ninety Interest not exceeding the Rate of eight pounds per Centum per Annum and for what shall be lent after
the said tenth day of June Interest not exceeding seven pounds per Centum per Annum
Office to be kept in London for Receipt of the said Duties. Receiver General to separate three Parts in Four after Debentures, &c. paid.
V. 
Distinct Accounts kept of the said Three Parts; Weekly Payment into the Exchequer.
And to the end that all moneys which shall be soe lent unto their Majestyes may be well and sufficiently
secured out of the moneys ariseing and payable by this Act with Interest for the same not exceeding the respective
Rates aforesaid Bee it further enacted by the authoritie aforesaid That from and after the first day of November
one thousand six hundred and ninety dureing the continuance of this Act there shall be continued and be within
the City of London an Office for the generall Receipt of all the Subsidies and other Sums by this Act granted
into which Office all the moneys ariseing by the same either within the Port of London or in the Out-Ports or
elsewhere shall be well and truely answered and paid unto the Hands of the Receiver or Receivers Generall for
that purpose appointed or to be appointed by their Majestyes their Heires or Successors which said Receiver or
Receivers Generall is and are hereby directed and required from time to time at the said Office to separate and
keepe apart three parts (the whole in foure equall parts to be divided) of the whole Receipt of the said moneys
(as the same shall from time to time become due and be paid into the said Office by the severall Receivers
Collectors or any others who are or shall be employed to pay the same) which shall remaine from time to time after
the Payments which shall be made thereout by vertue of any Laws now in force upon Debentures for Goods that
are or shall be reshipt or for Corne exported or for Discounts upon Bonds where Discounts are allowable by
Law and of such allowances for damaged Goods and of Bills of Portage as have usually beene made and the
Comptroller Generall of the accounts of the Customs for the time being is hereby alsoe required and commanded
to keepe a perfect and distinct account in Books fairly written of the said three parts as the same shall come in
to which Books all persons concerned shall have free accesse at all seasonable times without Fee or Charge and
the said Receiver or Receivers Generall is and are hereby required and strictly enjoyned from time  to pay weekly
to witt on Wednesday in every Weeke unlesse it be a Holy-day and if it be then the next day after that is not
a Holy-day the said three parts of all such moneys as aforesaid into the Receipt of their Majestyes Exchequer
distinct and apart from the other moneys which he or they shall receive for their Majestyes use
Tally, Order, &c. granted to Lenders.
VI. 
Orders for Repayment registered and paid in course; Monies raised under this Act liable to Lenders; Reciever neglecting to pay, or misapplying Monies; Punishment; Officer or Deputy taking Fee for Entry, &c; Penalty; Undue Preference by Officer; Punishment; By Deputy; Punishment; Auditor, &c. not directing or making Payment; Penalty; Penalties how recovered.
And bee it further enacted by the authority aforesaid That there shall be provided and kept in their Majestyes
Exchequer (that is to say) in the Office of the Auditor of the Receipts one Booke in which all moneys that shall
be paid into the Exchequer of or for the said parts as aforesaid shall be entred apart and distinct from all other
moneys paid or payable to their Majestyes upon any account whatsoever and that all and every person and persons
Natives or Forreigners Bodies Politicke or Corporate who shall lend any money to their Majestyes upon the Credit
of this Act and pay the same into the Receipt of the Exchequer shall immediately have a Tally of Loane strucke
for the same and an Order for his or their Repayment bearing the same date with the Tally in which Order
shall be alsoe contained a Warrant for payment of Interest for forbearance not exceeding the respective Rates
aforesaid for his or their consideration to be paid every three months untill Repayment of his Principall and
that all Orders for Repayment of money shall be registred in course according to the date of the Tally respectively
without preference of one before another and that all and every person and persons shall be paid in course
according as their Orders shall stand registred in the said Booke soe as that the Person Native or Forreigner his
her or their Executors Administrators and Assignes who shall have his her or their Order or Orders first entred
in the said Booke shall be taken and accounted as the first person to be paid upon the moneys to come in by
vertue of this Act And he or they who shall have his or their Order or Orders next entred shall be taken
and accounted to be the second Person to be paid and soe successively and in course And that the moneys to
come in by this Act shall be in the same Order liable to the satisfaction of the said respective Parties their
Executors Administrators or Assignes successively without preference of one before another and not otherwise and
not to be divertible to any other use intent or purpose whatsoever And if the said Receiver or Receivers
Generall for the time being shall refuse or neglect to pay into the Exchequer the said three parts of the money
ariseing as aforesaid in such manner as he or they are before required or enjoyned to doe or shall divert or
misapply any part of the same then he or they for any such offence shall forfeit his or their Office of
Reciever or Recievers Generall and be uncapable of any Office Imployment or Place of Trust whatsoever and
shall be lyable to pay the full value of any Summe or Summes soe diverted or misapplied to any person or
persons who will sue for the same by any Action of Debt Bill Plaint or Information in any of their Majesties
Courts of Record at Westminster wherein noe Essoigne Protection Wager of Law or Priviledge or more then
one Imparlance shall be granted or allowed And that noe Fee Reward or Gratuity directly or indirectly be
demanded or taken of any their Majestyes Subjects for providing or makeing of any such Books Registers
Entryes View or Search as aforesaid or in or for the Payment of Money lent or the Interest as aforesaid by any of
their Majesties Officer or Officers their Clerks or Deputies on paine of payment of treble Damages to the partie
grieved by the partie offending with Costs of Suite Or if the Officer himselfe take or demand any such Fee
or Reward then to lose his place alsoe And if any undue Preference of one before another shall be made
either in point of Registry or Payment contrary to the true meaning of this Act by any such Officer or
Officers then the partie offending shall be lyable by Action of Debt or on the Case to pay the Value of the
Debt Damages and Costs to the partie grieved and shall be forejudged from his Place or Office And if such
Preference be unduely made by any his Deputy or Clerke without direction or privity of his Master then such
Deputy or Clerke onely shall be lyable to such Action Debt Damages and Costs and shall for ever after be
uncapable of his Place or Office And in case the Auditor shall not direct the Order or the Clerke of the Pells
Record or the Teller make Payment according to each persons due Place and Order as aforedirected then he
or they shall be judged to forfeit and their respective Deputies and Clerks herein offending to be lyable to
such Action Debt Damages and Costs in such manner as aforesaid All which said Penalties Forfeitures Damages
and Costs to be incurred by any of the Officers aforesaid or any their Deputies or Clerks shall and may
be recovered by Action of Debt Bill Plaint or Information in any of their Majesties Courts of Record at
Westminster wherein noe Essoigne Protection Priviledge Wager of Law Injunction or Order of Restraint shall be
in any wise granted or allowed
Payment of any Tally of the same Date or of subsequent Orders first demanded, no undue Preference.
VII. 
Proviso.
Provided alwayes and bee it hereby declared That if it happen that severall Tallys of Loane or Orders for
payment as aforesaid beare date or be brought the same day to the Auditor of the Receipt to be registred
then it shall be interpreted noe undue preference which of those he enters first soe he enters them all the same
day Provided alsoe That it shall not be interpreted any undue Preference to incurr any Penalty in point of payment
if the Auditor direct and the Clerke of the Pells Record and the Teller doe pay subsequent Orders of persons that
come and demand their Money and bring their Order before other persons that did not come to demand their
Money and bring their Order in their course soe as there be soe much Money reserved as will satisfie precedent
Orders which shall not be otherwise disposed but kept for them (Interest upon Loane being to cease from the
time the Money is soe reserved and kept in Bank for them)
Order for Monies how assignable.
VIII. 
Memorial of Assignment without Fee; Assignee may assign.
And bee it further enacted by the Authoritie aforesaid That every person or persons to whome any Moneys
shall be due by vertue of this Act after Order entered in the Booke of Register aforesaid for payment thereof his
Executors Administrators or Assignes by Indorsment of his Order may assigne and transferr his Right Title
Interest and Benefit of such Order or any part thereof to any other which being notified in the Office of the
Auditor of Receipt aforesaid and an Entry or Memoriall thereof alsoe made in the Booke of Register aforesaid
for Orders (which the Officers shall upon request without Fee or Charge accordingly make) shall entitle such
Assignee his Executors Administrators and Assignes to the benefit thereof and payment thereon And such Assignee
may in like manner assigne againe and soe toties quoties And afterwards it shall not be in the power of such person
or persons who have or hath made such Assignments to make void release or discharge the same or any the
Moneys thereby due or any part thereof
1 W. & M. Sess. 1. c. 34.
X. 
Heathcote and Shallett may import 200 Tuns of Brandy before 1st Nov. next.
And whereas in an Act made in the first Session of the last Parliament Entituled an Act for prohibiting all Trade
and Commerce with France there is contained a certaine Clause or Provisoe whereby it is enacted That Gilbert
Heathcote and Arthur Shallet of London Merchants or either of them have leave to import into the Port of
London any Quantity of Spanish Brandy not exceeding two hundred Tuns at most paying to their Majesties all
Duties payable upon the same before the said Session of Parliament aforesaid importing the same at or before the
five and twentyeth day of March one thousand six hundred and ninety And forasmuch as for want of Convoy
the said Gilbert Heathcote and Arthur Shallet have not beene able to send out such Goods as they have provided
for Spaine nor to bring home their said Brandy from thence and the time limited by the said Act for importing
the said Brandy is now neare expireing Bee it therefore enacted by the authoritie aforesaid That the said Gilbert
Heathcote and Arthur Shalcote or either of them have leave to import the said two hundred Tunns of Spanish
Brandy into the said Port of London at or before the first day of November next under the same Conditions
Restrictions and Limitations as in the said Act for that purpose are mentioned and expressed and noe other.