Taxation (No. 2) Act 1694
1694 CHAPTER 1 6 and 7 Will and Mar
An Act for granting to their Majesties a Subsidy of Tonnage and Poundage and other su[m]ms of money payable upon Merchandizes exported and imported


12 Car. II. c. 4.; Tonnage and Poundage given for 5 Years; 12 Car. II. c. 4. in force for 5 Years.The Co[m]mons assembled in Parliament reposeing trust and confidence in your Majesties for the guarding and
defending of the Seas against all persons who shall attempt to invade this your Realme or to disturb your
Subjects in their Trade and Commerce towards the defraying the necessary charge thereof and alsoe for the
better enableing your Majesties to prosecute the present War against the French King with vigour have cheerfully
and unanimously given and granted and doe hereby give and grant unto your Majesties the subsidy of Tonnage
and Poundage and other su[m]ms of money given and granted unto His late Maesty King Charles the Second for his
Life by an Act of Parliament made in the Twelfth yeare of his Reigne entituled A subsidy granted to the King
of Tunnage and Poundage and other su[m]ms 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 or in this present Parliament) and doe most
humbly beseech your Majesties that it may bee enacted. And bee it enacted by the King and Queens most excellent
Majesties by and with the advice and consent of the Lords Spiritual and Temporal and Co[m]mons in this present
Parliament assembled and by the authority of the same That the aforesaid subsidy of Tonnage and Poundage and
other su[m]ms of money payable upon Merchandize bee levied collected and paid unto their Majesties for the terme
of Five yeares and noe longer to commence on the Twenty sixth day of December in the yeare of our Lord One
thousand six hundred ninety foure and that the aforesaid Act and every Article Rule and Clause therein menc[i]oed
and alsoe an Order of the Commons in Parliament assembled made in pursuance of the Rules and Orders annexed
to the aforesaid Act for settling of Officers Fees dated the Seventeenth of May One thousand six hundred sixty
two and signed by Sir Edward Turner then Speaker shall bee of full force and effect to all intents and purposes
dureing the said terme of Fives yeares as fully and in like manner as if the same were particularly and att large
recited and sett downe in the body of this Act.
12 Car. II. c. 19.
II. 
14 (13 & 14) Car. II. c. 11; 22 Car. II. c. 13; 25 Car. II. c. 6; c. 7; 1 Jac. II. c. 19. In force for Five Years.
And be it further enacted by the authority aforesaid That an Act of Parliament made in the Twelfth year of
the Reigne of the said King Charles the Second entituled An Act to prevent Frauds and Concealments of his Majesties
Customes and Subsidies As alsoe an Act made in the Fourteenth yeare of the Reigne of the said late King
entituled An Act for preventing Frauds and regulateing Abuses in his Majesties Customes and alsoe An Act made
in the Two and twentieth yeare of the Reigne of the said late King Charles the Second entituled An Act for
Improvement of Tillage and the Breed of Cattel and alsoe one other Act made in the Twenty fifth year of the
Reigne of the said late King Charles the Second entituled An Act for takeing off Aliens Duty upon Comodities
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 additional Act for improvement of Tillage bee of full Force and
Effect dureing the said terme of Five yeares.
Proviso for the said Acts.
III. 
Provided neverthelesse and be it declared and enacted That nothing herein contained shall bee construed or
taken to determine any Articles or Clauses in any of the before mentioned Acts which were appointed and intended
to bee perpetual or which are continued by any Act of Parliament for any time which will not expire within
the said terme of Five yeares but that the same and every of them shall continue and remaine in force as if this
present Act had not been made But such of the said Acts and such Clauses in any of them as would otherwise
determine within the said terme of Five yeares shall hereby bee revived and stand continue and bee in force for
the said terme of Five yeares onely and noe longer.
Goods imported and not landed upon 25th Dec. to pay Duty.
IV. 
Provided neverthelesse and be it further enacted by the authority aforesaid That if any Goods Wares or
Merchandizes shall happen to bee imported into this Kingdome upon the Five and twentieth day of December One
thousand six hundred ninety foure and not landed or put on shore upon the said Day all the said Goods soe
imported and not landed shall bee subject unto like Duties Rates Payments and Penalties as if the same had been
imported after the comencement of this Grant any thing herein contained to the contrary notwithstanding.
Commissioners and Officers of Customs to take Oath of Execution of Act.
V. 
Patent Officers and their Deputies, &c. to take the said Oaths; Neglecting, &c. to take the said Oath, Forfeiture of Office.
And bee it further enacted by the authority aforesaid That Two of their Majesties Commissioners of the Customs
first named in the Commission whereby they are now authorized to act shall respectively take their Corporal
Oaths before the Chancellor or Chief Baron of the Exchequer or Master of the Rolls for the time being which
they and every of them respectively are hereby authorized and required to administer to them on or before the
First day of January next ensueing for the true and faithfull execution to the best of their knowledge and power
of their several respective Trusts co[m]mitted to their Charge and Inspection and that they will not take or receive
any Reward or Gratuity directly or indirectly other then their respective Salaries and what is or shall bee allowed
them from the Crowne or the regular Fees established by Law for any Service done or to bee done in the execution
of their employment in the Customs on any Account whatsoever And every other of the said Commissioners and
the Patent Officers and every of their Deputies Clerks or Servants and all other Officers who have or shall have
any employment in or about their Majesties Customes within the Port of London shall before the First day of
February next ensueing or att their respective Admissions hereafter to their respective employments take the said
Oath before any Two Commissioners of the Customes who are hereby authorized to administer the same unto
them after they shall themselves have taken the said Oath as aforesaid And all and every such other Patent Officers
and every of their Deputies Clerks or Servants and all other Officers who have or shall have any employment in
or about their Majesties Customs in the Out Ports or elsewhere shall before the Five and twentieth day of March
next ensueing or att their respective admissions into their respective employments take the said Oath before Two
Justices of the Peace in the County Towne or Place where his or their employments shall bee who are hereby
authorized and required to administer the same accordingly And when any new Commission shall bee att any time
hereafter made or granted for the constituteing of Commissioners of the Customes the said Oath shall bee administered
and taken in like manner by the several and respective new Comissioners as is before directed And if any of
the said Co[m]missioners or Officers their Deputies Clerks or Servants shall neglect or refuse to take the said Oath
in such manner as is hereby directed and appointed every such person soe refuseing or neglecting shall forfeit such
his Office or Employment.
Taking Oath to be certified to Quarter Sessions.
VI. 
And bee it further enacted by the authority aforesaid That the persons hereby respectively authorized and
required to administer the Oath hereby appointed to bee taken shall certifie the takeing thereof to the next General
Quarter Sessions of the Peace to bee held for the County City or Place where such Oath shall bee administred
and taken which Certificate shall bee recorded and kept amongst the Rolls of the said General Quarter
Sessions.
Debentures, &c. due since 24th Dec. to be paid.
VII. 
And least any doubt should arise by the intermission or discontinuance of the duties hereby granted whether
Debentures for any Goods and Merchandize exported or any Allowances or Abatements for any damage or
defects upon any Goods or Merchandize imported or for Over-entries which according to the ordinary course of
the Customes ought to have been made or paid shall bee due and payable out of the duties hereby granted It
is hereby further enacted That all such Debentures Allowances and Abatements as have incurred or growne due
according to the co[m]mon Rules and Course of the Customs since the Foure and twentieth day of December in
the yeare of our Lord One thousand six hundred and ninety shall still remaine due and payable and bee allowed
in their ordinary course as if noe such intermission or discontinuance had been made.