http://www.legislation.gov.uk/aep/Cha2/22/3/section/IV/enactedTaxation (Wines and Vinegar) Act 1670enBritish History Onlinebho/pubid-351/47411.xml2024-12-11 IVPenalty; But such Persons importing or landing still liable to Duty.And bee it further enacted by the authority aforesaid That if any of the said Liquors shall be imported within the time aforesaid and landed without present payment made of the Rates and Dutyes by this Act imposed in cases where this Act requires present payment to be made, or without Security given for payment thereof in cases where this Act admitts of Security to be taken That then and in every such case all and every the Liquors soe imported and landed, or the value thereof shall be forfeited; One moity thereof to his Majestie and the other moyty to him or them that shall or will sue for the same, And shall and may be recovered in any Court of Record by Action of Debt, Bill, Plaint or Information, wherein noe Essoyne, Protection, or Wager of Law shall be allowed, nor any more then one Imparlance. And yet neverthelesse the person soe importing and landing any of the said Liquors shall notwithstanding such Forfeiture soe as aforesaid incurred remaine and continue lyeable unto, and shall answere and pay unto his Majestie the Rates and Dutyes for such Liquors which by this Act are due and payable.