http://www.legislation.gov.uk/aep/Cha2/22/3/section/IX/enactedTaxation (Wines and Vinegar) Act 1670enBritish History Onlinebho/pubid-351/47411.xml2024-12-11 IXDefrauding His Majesty of the said Duties; Penalty.; Onus probandi as to Duty paid or secured on Claimant.And for the better prevention of all such Frauds which at any time hereafter may be committed to the prejudice of his Majestie in the due collecting and receiveing of the Dutyes hereby imposed upon such Liquors to be imported as aforesaid Bee it further enacted by the authoritie aforesaid That the Officers of his Majestyes Customes or such other person or persons as his Majestie shall authorize and appoint to collect the Dutyes ariseing by this Act shall have like Power and Authoritie to enter on board Shipps and Vessells and make Searches and to doe all other matters and things which may tend to secure the true payment of the Dutyes by this Act imposed, and the due and orderly Collection thereof, which any Customers Collectors or other Officers of any his Majestyes Ports can or may doe touching or concerning the collecting or secureing his Majestyes Customes and Subsadies of Tonnage and Poundage and all the said Liquors to be imported within the time aforesaid and landed without doeing and performing what by this Act is required to be done and performed before the Landing thereof, And all Officers of his Majestyes Customes and all persons importing any of the said Liquors and all others imployed by his Majestie in the Collection of the Dutyes ariseing by this Act, who shall be found guilty of any act or negclect tending to defraude his Majestie of any the Dutyes hereby imposed shall be subject and lyeable to the same Seizures, Penaltyes and Forfeitures which by vertue of any former Act can or may be inflicted in such cases, where his Majestie is defrauded or endeavoured to be defrauded of any his Customes or Subsidyes, as fully and amply as if the same Clauses of Seizures, Penaltyes and Forfeitures and the same distribution of such Forfeitures and the same remedy for recovery thereof had beene againe in this Act perticularly repeated, applyed and enacted, And if any liquors seised for any offence committed against this Act shall be claimed by any person as the Importer thereof, the proofe whether the dutyes thereof be duely paid or secured shall lye upon such claimer and shall not be incumbent on His Majestie or any Prosecutor or Informer on behalfe of His Majestie and himselfe.interlined on the Roll.