V.Recital of 12 Car. II. c. 4. Duty only upon neat Liquors.
And whereas by the Act for Tonnage and Poundage and the Instructions and Rules for collecting his Majestyes Dutyes ariseing thereby it is directed that certaine Allowances be made upon Importation of Wines and other Liquors; Bee it further enacted That noe Importer thereof shall be chargeable by vertue of this Act to pay the Duty hereby required for any greater proportion of Wines, or other Liquors duely entred at the Custome House then what shall remaine neat after all such Allowances and Abatements.