Taxation (Wines and Vinegar) Act 1670

XI. Recital that Persons had advanced Monies on the said former Act.

The Authority of the Commissioners under this Act for Execution of 19 & 20 Car. II. c. 6. (20 Car. II. c. 1.) transferred to such other Persons as the King shall appoint who may examine, &c.; Importers refusing to be examined how to be charged.; Oath of Importer to be a Conviction of Retailer as to Quantity sold to him, and Retailer charged accordingly.

And whereas severall persons have advanced great Summes of money for His Majestyes Service [X1 after] the rate of six pounds per cen? upon the security of the former Act and in order to the satisfaction of their debts are registred in course in His Majestyes Court of Exchequer as by the said Act was required To the end therefore that all and every the rates and impositions by the said former Act made due and payable may be fully answered dureing such time as the said Act is to continue in force, and the said Security made effectuall by a discovery of such Wines and other liquors aforesaid chargeable by the said Act which have beene or before the fower and twentyeth day of June One thousand six hundred and seaventy shall be delivered out to any retailer without due payment made, or security given for the dutyes by the said Act imposed. Bee it further enacted That the authority given to the present Commissioners for execution of the said former Act shall continue in force untill the first day of October next ensueing, and shall be transferred to and putt in execution by such other persons as the Kings Majestie shall for that purpose appoint, and such other persons soe to be appointed shall have power to informe themselves by the entryes at the Custome house or otherwise what quantityes of Wines have beene imported since the first day of October last past, and what quantity of other liquors have beene imported since the first day of February One thousand six hundred sixty and nine, and to examine each Importer upon oath to what retailer the same were sold or delivered; and all importers refuseing to be soe examined shall be and are hereby charged with the payment of soe much money as the said Wines or other liquors entred by such Importer at the Custome house would have amounted to, in case the same had beene sold to any retailer; and the oath of every [X2 such] Importer shall be and is hereby declared a sufficient conviction of every retailer touching the quantities of Wines or other Liquors to him sold or delivered to retaile, and all and every retailer shall be, and is hereby charged with soe much money as the dutyes of such liquors soe sworne to be delivered doe amount unto by the said former Act, and His Majestie shall and may cause the same to be leavyed accordingly.

Editorial Information

X1 Variant reading of the text noted in The Statutes of the Realm as follows: at O. [O. refers to a collection in the library of Trinity College, Cambridge]

X2 interlined on the Roll.