Taxation (Tobacco and Sugar) Act 1685

V. Commissioners may once every three Months call on Merchant to bring in Account of Goods in hand.

Penalty on Merchant not giving in Account; If Merchant bring in Account, then Commissioners may appoint Searchers of the Goods; Report by Searchers taken for true; Oath of Merchant before passing Account.; Merchant refusing Officer to search; Penalty, £100; Refusing Oath that Goods searched were imported by him; Punishment; Or making Oath and not paying Duties; Bond returned into Exchequer and prosecuted, and further Punishment.

And bee it further enacted by the Authority aforesaid That the Commissioners or chiefe Managers and Collectors appointed for the Collecting of this Duty respectively and in their severall and respective Offices once every Three Months without faile or oftner if they shall see cause shall take care for the Balancing and Adjusting of the Merchants their Import Accounts by calling them and requireing them and every of them to bring and deliver to them respectively a particular Account of all the Goods and Merchandize lyeable to this Duty which shall be then remaining on his or their Hands at the Time he or they shall be soe called upon and required And if any such Merchant Importer or other Person shall upon Notice given him or them, or shall upon notice or summons left at his or their usuall place of abode or habitation warning him or them thereunto refuse or neglect to give in such Account for the space of Fourteene dayes after such notice warning or summons as aforesaid Every such Merchant or Importer shall then be lyable to the Payment of the full Duty of all the Goods he shall stand duely Charged within his or their Import Account and shall pay the same within Fourteene dayes next after following at the furthest Or in default thereof every such Merchant Importer shall forfeite double the value of all the Dutyes of such Goods as shall be found resting and remaineing on his Import Account and shall ever after be incapeable of takeing up any Goods lyable to this Duty in any Port of this Realme for his owne or any other use without Payment downe of the Duty of such Goods as if he were a Retailer Consumptioner or Shopkeeper dealing in such Goods But if such Importer shall upon demand or within Fourteene dayes after give in such Account as aforesaid then the said Commissioners Collectors or chiefe Managers of this Duty may (if they see cause soe to doe) appoint One or more Officer or Officers to Enter into all the Cellers Warehouses Store Cellers or other Places whatsoever belonging to such Importer to Search See and Try by takeing an Account of the Quantity and Quality of the Goods and Merchandize therein remaining whether such Importers Remainder doe agree with his Account or noe and to make Reporte thereof to the said Commissioners or Collectors respectively Which Report of such Officer or Officers in case of differences betweene the Remainder and Accompt of such Merchant shall be reputed taken and esteemed for the true and just remainder according to which the said Commissioners or Collectors shall proceede in makeing up his Accompt And then such Importer makeing Oath before the said Commissioners Collectors or chiefe Managers of this Duty respectively that the Goods and Merchandize remaining viewed by the Officer or Officers aforesaid and all other Goods shipt out by him or others by which his Account is to be discharged were all and every Part and Parcell of them such Goods and Merchandize as had beene bona fide formerly imported by himselfe and Entred in the Office appointed for the same and there Charged on his proper Import Account and that the said Goods and Merchandizes found soe remaineing had not beene sold or altered either directly or indirectly in their property since [X1 the] first Importation and bringing in of the same into this Realme the said Commissioners Collectors or chiefe Managers of this Duty shall setle and adjust the aforesaid Importers Accounts accordingly But if any Merchant Importer aforesaid shall refuse to permitt any Officer or Officers Authorized by Warrant from the Commissioner or Commissioners for the Collecting of this Duty in the day time to Enter into or Search his or their Cellars Warehouses Storehouses Store Cellars or other Places and to take an Account of the Quality and Quantity of his and their Goods therein remaining Every such Merchant shall for every such refusall forfeite One hundred Pounds; and if permitting Entrance and Search as aforesaid shall neverthelesse refuse to make [X2 Oath] that the Goods and Merchandize viewed and seene and shewn unto the Officer or Officers as aforesaid or Shipt out as aforesaid were all of them Imported by himselfe from beyond the Seas and Entered upon his Import Account in the Office appointed for this Duty and without any Alteration or Property all and every such Goods shall be esteemed and reputed the Goods and Merchandize of some other then such Importer and therefore not at all to be reckoned in Discharge of his Account And if such Merchant shall make Oath and yet shall neglect or refuse for the Space of Fourteene dayes following after the doeing thereof to pay and satisfie such Duties as by this Act shall be due and payable thereupon every such Importer his Bond given upon Entry of those Goods which he found wanting shall be returned into the Exchequer there to be Prosecuted according to the course of law and shall not afterwards upon his or their Importation of Goods into any Port of this Realme be permitted to take up Land or Lay on Shore his or their Goods before Payment downe of the full Duties by this Act Imposed unto the Officer appointed to receive the same at the Port where his Goods shall arrive or be brought in

Editorial Information

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

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