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spondents, but so taken at the custom-house, and paid by the merchant: so that the double duty would be but 95l. more, but that respondents insisted it ought to be 100l. which the appellant insisted was 5l. too much, and that the duty payable being but 95l. no more could therefore be said to be charged, for that the whole rules, or book of rates, were but one imposition on the subject; and if it had been asked what yarn was chargeable with, or what was payable for it upon the tunnage and poundage act, all persons would answer 95l. because the deduction could never be said a charge, but only a reducing the duty to a certain charge or sum, and that the net of 2 W. and M. was to double the duty only, and not in any case to give more than the former duty; and that in the act 2 W. and M. which doubled the duty, there was an express clause that the new duty should be collected and paid in the same manner, and with such advantages, and by such rules as were mentioned in the act of tunnage and poundage, and the rules and orders thereunto annexed; and that therefore clearly no more ought to be paid for the new impost than was paid for the old subsidy, this being intended only to double the duty. (Sam. Dodd.)

The respondents in affirmance of the judgment, stated that the 17th rule in the book of rates, was, that every [297] merchant should be allowed upon all goods and merchandizes appointed to any the subsidy of poundage according to the rule of this book to be imported, five pounds in the hundred of all the said subsidies of poundage so appointed to be paid; and respondent observed, that by this act the subsidy of poundage was to be paid in ready money at the importation of the goods, and therefore a discount of 5l. per cent. was allowed the merchant out of the custom to be paid; and that by a clause in the act of W. and M. for the encouragement of merchants, it was enacted, that for the additional duties thereby imposed on the said yarn, &c. imported, as aforesaid, the importer giving security at the custom-house, should have time, not exceeding 12 months for payment of the same, from the importation, to be paid by four equal quarterly payments; or, in case such importer should pay ready money, he should have after the rate of 10l. per cent. for a year of the said duty abated him, and that for the advantage of the crown, it was further enacted, that the said impositions and duties above-mentioned, should be raised, levied, collected and paid, unto their majesties and their successors, in the same manner and form, with such advantages, and by such rules, means and ways, and under such penalties and forfeitures as were mentioned and expressed in the act of 12 Carol. II. and the rules and orders thereunto annexed; and that that act, and every article, rule, and clause therein contained, should stand and be in force for the purposes aforesaid, during the continuance of the said act: And defendant stated, that plaintiff had after the commencement of the latter act, imported yarn, for which he paid at importation the subsidy in the act of Car. 2. and had allowance of 5l. per cent. thereout, according to that act, and paid likewise the new impost for part of the same at importation, and had out of such new impost a discount at the rate of 10l. per cent. for prompt payment, allowed by the act of William and Mary, and gave security for payment of the new impost of the residue of the goods so imported in 12 months according to the act; and at the end of 12 months, paid the new impost, and had no allowance out of it, having had 5l. per cent. discount on payment of the subsidy of poundage, payable on the importation of the goods, and having had a year's time to pay the new impost in; and that plaintiff afterwards pretended he ought not only to have had a year's time to pay the [298] new impost in, or 10l. per cent. discount for prompt payment, but also to have 5l. per cent. more allowed him out of the new impost, as he had out of the old subsidy of poundage, which would be at the rate of 15l. per cent. out of the new impost, and brought his action in the Exchequer, Michaelmas 8 Will. against respondents, who as officers of the customs had received the now impost, for 85l. 6s. 8d. to which the 5l. per cent. demanded, would have amounted; and that all the matter being found by a special verdict after several arguments in the Exchequer, it was adjudged for respondents, and that judgment afterwards affirmed in the Exchequer chamber by the Lord Keeper of the Great Seal of England, assisted by the Chief Justices of the Queen's Bench and Common Pleas; which judgment defendants insisted was just; for that it appeared plainly that Parliament did not intend to