case bell against knight a statute impose a duty on every fireheart b and  stove in any house extend to smith forge although there be a proviso exempt  any blowinghouse stamp furnace or kiln from the payment of such duty post in a  action of trover upon not guilty plead the jury find a special verdict in  which the point be upon the construction of the statute of car c for the  establish of a additional revenue upon the king his heir and successor for the  better support of his and their crown and dignity by which it be enact that  for every firebearth and stove in every house the yearly sum of two shilling  shall be pay to the king other than such as in the say Act be exempt then come  a proviso which say that this Act shall not extend to charge any blowinghouse  stamp furnace or kiln c the question now be whether a smith sJorge shall be  charge with this duty winnington solicitor general conceive that all  firebearths be liable within the body of the Act that there be nothing to  exempt they but what be in the exception and then a smith forge can be call a  blowinghouse within the intent of the Act notwithstanding the jury have find  that smith use bellows to blow their forge for by blowinghouses such house be  mean as be in Staffordshire and Suffolk foe the make of iron these be the  blowinghouses intend by the parliament to be except and no other for if smith  forge have be mean thereby those will have be insert in the proviso as well as  the other thing thereinmentioned modern word be to be take in a common  understanding and if a traveller shall inquire for a blowinghouse nobody will  send he to a smith sforge by the opinion of the whole court it be adjudge upon  the first argument that smith forge be liable to this duty and the solicitor  say it have be late adjudge so in this court by the opinion of Twisden wile  and Rainsford justice and that hale chief justice be of the same opinion but  Twisden justice say that neither the chief justice nor himself give any  judgement upon the merit but upon a point in plead hilary term the  twentyeighth and twentyninth of Charles the second in the common plea sir  Francis north Knt chief justice sir Hugh Wyndham Knt sir Robert Atkins Knt sir  William scrog S Knt justice sir William Jones Knt zng attorneygeneral sir  Francis winnington Knt solicitor general