gar that fhall be imported into this kingdom during the time afore

faid.

Refolved, That it is the opinion of this committee, that a duty of 12s. 6d. be paid by every perfon that doth or fhall fell or tap out by retail any cider at any time during the time aforesaid.

Refolved, That it is the opinion of this committee, that a duty of id. per gallon be laid on all cider that fhall be fold or tapped out by retail, to be paid by the person who shall fell or tap out the fame during the time aforefaid.

Refolved, That it is the opinion of this Committee, that a further additional duty of 5 per cent. be laid upon all china, earthen, japanned or laquered ware, as valued or rated for cuftom by the book of rates, which fhall be imported into this kingdom during the time aforefaid; and alfo on the several goods and manufactures, not being of the growth and produce or manufacture of Great Britain, herein after-named, as the fame now ftand rated for custom in the book of rates, or if unrated shall be valued on oath on the importer, which fhall be imported into this kingdom during the time aforefaid, over and above all other duties now payable for the fame, viz. apparel, apples, bacon and hams, beads of glais, chocolate, cocoa nuts, coffee, cork, capers, cloves, currants, chefnuts, walnuts, fmall nuts, bugles, hulled barley, fans, hats (chip and ftraw), anchovies, fturgeon, pins, wrought ivory, olives, onions, prints and pictures, mace, nutmegs, wrought incle, drugs not being for dyers ufe, elephants teeth, furs, all lacquered, japanned, gilt, painted, bronzed and enamelled ware, gloves of all forts, almonds, annifeeds, cinnamon, liquorice, pepper, piamento, pruens, raifins, rice, faffron, fuccards, fuccus liquoritiæ, needles, thimbles, outnal thread, fifters thread, china and earthen ware, whited brown thread, and all other threads, haberdashery, hardware, toys, mermits, iron pots, fciffars, fnuff, tyles, fhot, laces of cotton, thread, worfted or filk, groceries of all kinds, except fugars, oranges and lemons; lime, lemen and orange juice not being for dyers ufe, tape, foreign linens, and all manufactures of flax and hemp.

Refolved, That it is the opinion of this committee, that an additional duty of is. per ream be laid upon every ream of paper (except brown, blue and prefling paper) which fhall be imported into this kingdom during the time aforefaid, except of the manufacture of Great Britain.

Refolved, That it is the opinion of this committee, that a tax of 15. per barrel be laid upon all herrings which fhall be imported into this kingdom (except British herrings) during the time aforefaid.

Refolved, That it is the opinion of this committee, that an additional duty of 6d. per pack be laid upon all painted or playing cards that fhall be manufactured or vended in this kingdom

during the time aforefaid, over and above the present duty now payable for the fame.

Refolved, That it is the opinion of this committee, that a duty of 15. per pack, be laid upon all painted or playing cards which fhall be imported into this kingdom during the time aforefaid.

Refolved, That it is the opinion of this committee, that an additional duty of 61. per hide, be laid on every raw and untanned hide which fhall be exported out of this kingdom during the time aforefaid to any place except Great Britain.

Refolved, That it is the opinion of this committee, that a duty of 20. per ton, be laid upon every ton of foap boilers waste, and of 31. per ton on every ton of linen rags, and fo in proportion for a greater or lefs quantity, that shall be exported out of this kingdom during the time aforefaid.

Refolved, That it is the opinion of this committee, that an additional duty of 6d. per gallon, be laid upon all linfeed oil which fhall be imported into this kingdom during the time aforesaid, and fo in proportion for a greater or lefs quantity.

Refolved, That it is the opinion of this committee, that for and upon every 100l. value of fpeckle wood, as the fame is rated for cuftom, which fhall be imported into this kingdom from Africa or Great Britain, during the time aforefaid, there shall be paid down in ready money net, without discount or allowance, the feveral duties following, that is to say, if the fame be imported from Africa by any of his Majefty's fubjects, a duty of 22. 155. or from Great Britain by any of his Majefty's fubjects, a duty of 20. o. 10d. but if the fame be imported from Africa by a stranger, then a duty of 24. 35. 54d. or by a ftranger from Great Britain, then a duty of 20. 25. 24d. and fo in proportion to any greater or lefs quantity; the faid duties to be in lieu and full fatisfaction of all duties, customs and excife, payable thereout by virtue of any law or laws heretofore made in this kingdom; and that upon the exportation thereof within three years after import, whether the fame fhall have been imported from Africa or Great Britain, there fhall be allowed and paid a drawback of equal amount to the duties refpectively charged hereby on the import of such speckle wood from Great Britain.

Refolved, That it is the opinion of this committee, that for and upon all beaver fkins of the produce of the British plantations in America or the Weft-Indies, which fhall be imported from thence into this kingdom during the time aforefaid, there shall be paid down in ready money net, without difcount or allowance, a duty after the rate of 9s. 5. for every five score of skins, and fo in proportion for any greater or lefs number, in lieu and full fatisfaction of all cuftoms, duties and excife, payable thereon by any act or acts of parliament heretofore made in this kingdom.

Refolved, That it is the opinion of this committee, that for and upon all beaver wool, cut and combed, the produce and manufacture of the faid plantations, which fhall be imported into this kingdom from thence during the time aforefaid, there shall be paid down in ready money net, without discount or allowance, a duty after the rate of 17s. od. for every pound weight thereof, in lieu and full fatisfaction of all duties, customs and excise, payable thereon by any act or acts of parliament heretofore made in this kingdom, and fo in proportion for any greater or lefs quantity; and that the faid duty fhall be fully drawn back and repaid upon due exportation thereof within three years after importation.

Refolved, That it is the opinion of this committee, that for and upon all cotton wool of the growth or produce of the British plantations in America or the Weft Indies, which shall be exported from this kingdom during the time aforefaid in any other than British or Irifh fhipping, there fhall be paid down in ready money net, without discount or allowance, a duty after the rate of 5/. 13.9d. for every 100. value thereof, and fo in proportion for any greater or lefs value, in lieu and full fatisfaction of all duties and customs payable on the fame by any act or acts of parliament heretofore made in this kingdom.

Refolved, That it is the opinion of this committee, that an additional duty of 30s. be laid on every coach, chariot, berlin, calash or chaife with four wheels which any person shall keep in his or her poffeflion, except cabriolets, garden chairs, hackney or ftage carriages, and carriages kept by coach-makers for fale, being in number not more than one, and of 40s. for every coach, chariot, berlin, calash or chaife with four wheels which any perfon fhall keep exceeding that number, except as aforefaid; and also an additional duty of 10. on all chaifes with two wheels which any perfon fhall keep in his or her poffeffion, except hackney chaifes and chaises kept by the makers for fale, at any time between the 25th day of December, 1783, and the 25th day of December, 1784, inclufive, and one-fourth part of the like additional duties for the like carriages refpectively, except as aforefaid, which any perfon or perfons fhall keep in his, her or their poffeffion at any time between the 25th day of December, 1784, and the 25th day of March, 1785, inclufive.

Refolved, That it is the opinion of this committee, that a tax of 45. in the pound be laid upon all falaries, profits of employments, fees and penfions, payable between the 25th day of December, 1783, and the 25th day of March, 1785, to the perfons who fhall not actually refide seven calendar months and a half in this kingdom between the faid 25th day of December, 1783, and the faid 25th day of March, 1785, except the defcendants of his Majefty's royal grandfather, and except the Chief Governor and his

Secretary, and also except the Duke of Brunswick, Prince Ferdinand, the Duke and Duchefs of Athol, the reprefentatives of the Right Honourable Edward Lord Baron Hawke, of the kingdom of Great Britain, and George Charles, Efq; if his Majefty fhall think fit, by his fign manual, to exempt them from the faid tax, and alfo exempt all officers of the army, fo far as refpects the pay arifing from their regimental commiffions, and alfo except the half-pay officers on this establishment, and the widows of officers.

Refolved, That it is the opinion of this committee, that for and upon all beaver wool or wombs which fhall have been imported from the faid plantations or fettlements, and which shall be afterwards exported from this kingdom during the time aforefaid, there shall be paid down in ready money net, without dif count or allowance, a duty after the rate of 81. 10. 71⁄2d. for every fcore pounds weight thereof, and fo in proportion for any greater or lefs quantity, in lieu and full fatisfaction of all duties and cuftoms payable thereon by any act or acts of parliament heretofore made in this kingdom.

Refolved, That it is the opinion of this committee, that for and upon every piece of white woollen cloth of the manufacture of Ireland, called broad cloth, which fhall be exported from this kingdom, during the time aforefaid, to any of the faid plantations or fettlements, there fhall be paid down in ready money net, without any discount or allowance, a duty of 5. 84d. and fo in proportion for any greater or lefs quantity, in lieu and full fatisfaction of all duties and cuftoms payable thereon by any act or acts of parliament heretofore made in this kingdom.

Refolved, That it is the opinion of this committee, that the feveral fubfidies, duties and cuftoms, except the ainage duties, heretofore payable upon the exports of any goods and merchandizes of the growth, product and manufacture of this kingdom, be taken off, except on tkins, hides of all forts, coney hair or wool, hares wool, hair of all forts, horns, live cattle of all forts, afles, bacon, beef, pork, butter, greafe, guts, hogs-lard, tallow, tongues, bones not manufactured, flax-feed, hemp-feed, linenyarn, linen-rags or fhreds, rape-cakes, foapers wafte, tin unwrought, weld, wax or woad, and provifions of all forts, excepting corn, meal, malt and flour, when the prices of fuch corn, meal, malt and flour fhall exceed those upon which a bounty on their exportation is or fhall be payable.

Refolved, That it is the opinion of this committee, that no fubfidy, cuftom or duty whatsoever shall be raised, levied or paid on the export of any goods or merchandizes, the product or manufacture of this kingdom, to the British plantations in America, the West Indies, or the British fettlements on the coast of Africa, except on the feveral articles mentioned in the foregoing refolu

tion, and on iron and iron wares, leather tanned, dreffed or tawed, fhreds and points of leather, pelts, vellum and parchment, foap, hops, alum, lead, lead ore, copperas, coals, wool cards, white wollen cloth, lapis calaminaris, glew and litharge of lead.

Refolved, That it is the opinion of this committee, that from and after the 25th day of December, 1783, the full duties which have been or fhall be paid on the import of any goods, wares or merchandizes, except where it fhall be otherwife provided this feflion of parliament, fhall be repaid for fuch as fhall be exported by any merchant within three years after import to any place whatever.

Refolved, That it is the opinion of this committee, that from and after the 25th day of December, 1783, no cuftoms, fubfidy or duty whatever fhall be payable on the importation of any unwrought timber or timber lumber of the growth or produce of America or the Weft Indies, any wrought timber, noq being a maft, yard or bowfprit, any wood or plank, any clean, good, merchantable, well-conditioned pitch or tar, unmixed with drofs or water, or clean, good, merchantable turpentine, fuch pitch, tar or turpentine being imported directly from America or the Weft Indies, and being the growth or produce thereof; any cotton wool, indigo, cochineal, Brazil or Fernambuco wood, logwood, Brazilletto or Jamaica wood, Nicorago wood, red or Guinea wood, fapan wood, mahogany or other wood, the product of America or the Weft Indies; any wood for dyers ufe imported from any place, excepting fpeckle wood of the growth of Africa any whale fins, train oil or blubber, the produce of whales taken or caught in any part of the ocean, by and imported in any fhip or veffel belonging to his Majefty's fubjects in this kingdom, Great Britain, Guernsey, Jerfey or the Ifle of Man; any raw and undreffed goat skins imported in British or Irifh fhips, navigated according to law, from any port or place whatever; any raw and undreffed feal skins, taken by the crews of veffels belonging to and fitted out from this kingdom, Great Britain, Jersey, Guernfey or the Isle of Man, whereof the captain and master and threefourths of the mariners at the leaft are his Majefty's fubjects, or by perfons employed by the mafter or owner of fuch veffels, any raw filk of the growth or culture of America; any pig or bar iron made in and imported from America, any fago, powder or vermicelli imported from America; any raw or undressed hides of deers, cows or other cattle whatsoever, except of horses, mares or geldings, imported from America, and any beaver skins, the produce of America, imported from Great Britain, any law, ftatute or ufage to the contrary notwithstanding.

Refolved, That it is the opinion of this committee, that from and after the 25th day of December, 1783, no cuftom, subsidy or duty whatsoever shall be payable on the export to any place