Taxation Act 1667

III. Merchants not to sell Wine, &c. to any but Retailers.

Proviso.; Penalty. and such Wine may be seized, unless Certificate of Duty paid. ; Who shall be deemed a Retailer.

And be it further enacted by the authority aforesaid That no Merchant Importer of Wine do or shall att any time between the said Four and twentieth day of June One thousand fix hundred sixty eight and the Four and twentieth day of June One thousand six hundred and seventy utter or sell any Wine in greater or lesser quantityes to any person or persons other then such as sell Wine by way of Retail unlesse such Merchant or Importer before the delivery of the Wine do or shall pay unto the Commissioners for execution of this Act so much Money for his Majesties use as the Duties of Wine sold or delivered would have amounted unto in case the same had been uttered or sold by way of Retail upon pain of forfeiture of double the value of the Wine so sold and delivered one moiety to his Majesty the other moyety thereof to such person or persons as do or shall sue for the same And all Wine delivered by the Merchant Importer within the time aforesaid to any but Retailers shall and may [X1 be lawfully ] seized as aforesaid unlesse such Merchant before the delivery thereof shall obtain a Certificate under the Hands and Seales of the Commissioners for Execution of this Act or any two of them that the Duty hath been paid and satisfied as aforesaid And it is hereby declared That all and every person and persons other then the Merchant Importer who shall utter or sell any manner of Wine shall be adjudged a Retailer within the meaning of this Act

Editorial Information

X1 Variant reading of the text noted in The Statutes of the Realm as follows: lawfully be O. [O. refers to a collection in the library of Trinity College, Cambridge]