http://www.legislation.gov.uk/aep/Cha2/22/3/section/VI/enactedTaxation (Wines and Vinegar) Act 1670enBritish History Onlinebho/pubid-351/47411.xml2024-12-11 VIAnd whereas this present Act gives noe Abatement to any person upon Exportation of any the Liquors aforesaid Bee it further enacted and declared That all Importers not being Vintners or Retailers (who are hereby declared shall pay ready money for the whole Duty) who shall import any of the aforesaid Liquors within the time aforesaid, and shall make Oath that the same are imported by way of Merchandise and with intent to sell againe (which Oath the Farmers or Commissioners of his Majestyes Customes for the time, being, or in their absence the Collector of his Majestyes Customes in each severall respective Port, or such other person or persons as his Majestie shall authorize and appoint to collect the Dutyes ariseing by this Act have hereby power to administer) That then and in every such case for and in consideration of any defect or dammage that may happen by any of the aforesaid Liquors lyeing longer on the said Importers hands then heretofore, or by reason of any other Accident there shall be allowed and abated to every such Importer the further allowance of Eight pounds per Cen? and noe more.interlined on the Roll.