A. D. 1795. 341 



all offenders coming under the defcription of rogues and vagabonds, 

 fmugglers, and embezzlers of naval ftores, between the ages of fixteen * 

 and fixty, unlefs they be entitled to vote for the eledion of members of 

 parliament, [c. 34] 



March 1 6'" — Additional excife duties of j[^o per tun were impofed 

 on French wines, £20 per tun on all other foreign wines, and 1 i/j-k per 

 barrel on wines make in Great Britain of fruit, fugar, &c. [c. 10] 



Additional excife duties at various rates were alfo impofed upon 

 fpirits diftilled in England. And the diftillers were prohibited till fix 

 weeks after the commencement of the next feffion of parhament from 

 uling wheat in diftillation. [c. 11] 



Additional excife duties of Sd per gallon were impofed on Britifli 

 plantation rum, and 10^ per gallon on brandy or other foreign fpirits; 

 both to be doubled, when the liquors are above proof, [c. 1 2] 



Additional excife duties of /even and a half per cent, computed on the 

 prices at the Eaft-India company's fales, were impofed upon tea ; alfo 

 6~d per pound on cacao nuts of the Britifh colonies, and 1/8 on thofe 

 -of foreign colonies ; and 64-^ per pound on coffee. \c. 13] 



The operation of thefe four ads for new duties commenced on the 

 23" of February (three weeks before they were enaded) the duties be- 

 ing levied on the ftock, which the dealers had on hand on that day, 

 with an exemption in the cafe of wine, when the quantity was under 

 252 gallons. 



The fum of ^^i 8,000,000 was raifed by a loan, the fubfcribers to 

 which received /^loo in the three-per-cent conlblidated fund, £'^'^ : 6 : 8 

 in the four-per-cent fund, and a terminable annuity of 9/6 f for d^-^ 

 years, for every /^loo paid in by them. \cc. 14, 128.] The capital of 

 the debt thus created amounted to £i%,qoo,ooo in the three-per-cents, 

 ;{'6,ooo,ooo in the four-per-cents, and an annual charge of X^85,5oo, 

 payable till January i860. 



Veffels employed in importing Dutch merchandize and other pro- 

 perty, in virtue of the orders in council of 16"' and 21" January, 

 were exempted from feizure, to which they might be liable by the ft rid 

 letter of the law for the fuppreffion of fmuggling. \c. 15] 



March 27'" — A variety of new duties were impofed on the importation 

 of raifins, lemons, oranges, iallad oil, filk, mahogany, fir and beech 

 timber, mafts, &c. New duties were alio laid on the exportation of 

 Britifh rock-falt and coals. \c. 20] 



rcn to the defcription of paupers, objeCls of the be a charity, rather than a hardfhip, to carry them 



extorted charity of tiie parifti — if funds can be onboard the navy, and fave them from the galkws ? 

 found to enable the p.ivilh to liipport thofe who -(- Tiie terminable annuity was only 8/5 by the 



ufed to fiipport the parilh. a6t, c. 14, and was augmented by another act, c. 



* If all worchlefs idlers could really be taken 128 of the fame feffion, ui confiileration of the hard- 



aivay, it would be a vail relief to the induftrious (liip brought upon the fubleiibers to this loan by 



clalTes ot the community. With refpcc\ to defti- the fuperventiou of another, called the //H_^«';a/ /wn 



lute boys unJer fixteen, who are unwilliuT; to in the fame year- 

 uork, or unabk to liud employ mcntj would it nuj 



