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Excise (No. 3) Act 1660
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II.Duty upon Foreign Liquors imported to be paid by Importer in money upon Entry made before landing.
And be it further Enacted and Ordained by the Authority aforesaid that the severall Rates Dutyes and Charges of Excise or new Impost above mentioned hereby sett or imposed upon all and every the said Forraigne Liquors which shall be Imported or brought into all or any the Ports of this Kingdome and Dominions thereof aforesaid from and after the Five and twentyeth of December next shall be from time to time satisfied and paid by the Merchant or Merchants Importer or Importers of the same in ready money upon his or their entry or entryes made and before the landing thereof
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