Taxation (Wine and Vinegar) Act 1685

VIII. Power of Officers to enter Ships and search, &c.

Officers and others doing Acts tending to defraud Revenue liable to Penalties of former Acts; Proof of Payment of Duty to be 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 Receiving of the Duties 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 Duties 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 Duties by this Act imposed and the due and orderly Collection thereof which any Customers Collectors or other Officers of any of His Majesties Ports can or may doe touching the Secureing His Majesties Customs 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 Customs and all Persons Importing any of the said Liquors and all others imployed by His Majestie in the Collection of the Duties ariseing by this Act who shall be found guilty of any Act or Neglect tending to defraude His Majestie of any the Duties hereby Imposed shall be subject and lyeable to the same Seizures Penalties 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 of His Customs and Subsidies as fully and amply as if the same Clauses of Seizures Penalties and Forfeitures and the same Distribution of such Forfeitures and the same Remedy for Recovery thereof had beene againe in this Act particularly 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 Duties 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.