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Taxation Act 1667
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XVII.To prevent the Duties being twice charged. Retailer paying or securing Duties to have Certificate thereof from Commissioners without Fee.
And to the end that no sorts of Wines or Strong Waters mentioned in this Act shall be twice charged with the Duties imposed by this Act or any part thereof (though it may happen to passe through the hands of several Retailers) Be it further enacted That wheresoever any Retailer shall sell any the Liquors aforesaid to any other person retailing the same every such Retailer shall before the delivery thereof pay or secure the Duty due for the same by vertue of this Act or make Oath the same hath beene formerly paid or secured and take a Certificate under the Hands and Seales of the Commissioners or any two of them of the payment or securing thereof Which Oath and Certificate the Commissioners or any two of them are hereby authorized and required to administer and give without Fee or Reward which said Certificate shall be a sufficient Discharge to the Buyer for retailing the same
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