Taxation Act 1667

XIX. A Tenth Part allowed for Lees, Leakage, &c. Retailer to make Entries.

And whereas the severall sorts of Vessels or Caske wherein Wines are imported are of different and uncertain Gage and Content and that the Retailers of Wine by reason of Lees Leakage Spillage Bottomes and Decayes of Wine and other Waste cannot be p[re]sumed to sell or retail so many Quarts of Wine as they must necessarily enter or be returned att as aforesaid Be it provided and enacted by the authority aforesaid That the Entries from time to time of all and every the Retailers of Wines and the Returnes of such person or persons as shall be soe as aforesaid appointed to view search and take accompt of Wines shall be according to the true and just quantityes of Wines and Lees contained in all and every the severall Vessells and Cask aforesaid And that all and every the Retailers of Wine having accordingly made true and just Entries of the quantities of theire Wines and Lees in such Vessells or Cask contained shall for and in respect of Lees Leakage Spillage Bottomes and Decayes of Wine and other Waste whatsoever have the allowance or abatement of one tenth part Any thing herein contained to the contrary notwithstanding