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If any goods are imported not mentioned in the book of rates, they are taxed at 4s.
The book of rates is extremely comprehensive, and enumerates a great variety of articles, many of them little used, and therefore not well known.
To solve this problem, Mary's government published a revised "Book of Rates" (1558), which listed the tariffs and duties for every import.
But these duties were levied, not upon the actual value of the goods, but upon the official value given in the Books of Rates.
The word comes from the Italian word tariffa "list of prices, book of rates," which is derived from the Arabic ta'rif "to notify or announce."
This subsidy, which is now called the Old Subsidy, still continues to be levied according to the book of rates established in the twelfth of Charles II.
The General or Great Statute (1660) provided a scale of duties, 5% on imports and exports, with special duties on wines and woollen cloths accompanied by a new book of rates.
But all grain was rated so low in the book of rates that this poundage amounted only upon wheat to a shilling, upon oats to fourpence, and upon all other grain to sixpence the quarter.
French goods have never been omitted in any of those general subsidies, or duties of five per cent, which have been imposed upon all, or the greater part of the goods enumerated in the book of rates.
Owing to its control of the sea and the principal ports, Parliament was also able to command customs revenue where it again remodelled duties, abolishing the wool subsidy and readjusting general customs by a new book of rates.
The method of ascertaining, by a book of rates, the value of goods subject to this duty is said to be older than the time of James I. The New Subsidy imposed by the ninth and tenth of William III was an additional five per cent upon the greater part of goods.
