Taxation (Wines and Vinegar) Act 1670

XII. Recital that great Quantities of Wines imported by Retailers since 1st Oct. 1668 have not paid the Duty.

Retailer to pay such Duty; and Customhouse Book, and his Entry a Charge as to so much as he shall not discharge himself of by Oath.; Proviso as to travelling to take the Oath.

And forasmuch as great quantities of Wine have beene imported since the first day of October One thousand six hundred sixty and eight by persons being retailers of Wine which Wines or a great part thereof have not paid the duty as by the said Act ought to have beene done Bee it therefore enacted by the Authoritie aforesaid That all and every such retailer shall pay the duty for all such wine as was by him soe imported, and the Custome house booke and his entry thereof shall be a charge upon such retailer, and the said retailer shall pay for all such Wines soe entred as he shall not discharge himselfe [X1 of] either by his owne corporall oath or by the oath of two other credible witnesses that he hath already paid the said duty or secured the same, or hath sold such Wine to some other retailer. Provided that noe person be compellable to travell out of the [X2 Country] where he dweleth to take the said oath.

Editorial Information

X1 interlined on the Roll.

X2 Variant reading of the text noted in The Statutes of the Realm as follows: County O. [O. refers to a collection in the library of Trinity College, Cambridge]