Taxation Act 1698

XIX.

Officers of Excise to keep Accounts of Wash found with Distillers; and to make Charges upon Decrease thereof, as herein mentioned; Distillers to pay Duty according to such Charge.

And whereas it is found by Experience that any Quantity of Wash made of Mellasses will upon Distillation produce One Fourth Part of the same Quantity into Low Wines or Spirits of the First Extraction And that such Low Wines or Spirits upon the Second Distillation will produce Two Third Parts of the Quantity of the same Low Wines or Spirits into Proof-Spirits or Spirits of the Second Extraction And whereas many Distillers doe hide and conceale great Quantities of such Low Wines and Spirits from the Sight and View of the Gager before he can come to charge the same by meanes whereof His Majesty is very much defrauded in His Duties on such Low Wines and Proof-Spirits Be it therefore enacted by the Authority aforesaid That from and after the said Tenth Day of May One thousand six hundred ninety nine it shall and may be lawfull to and for the Gagers and Officers of Excise to keep an Account of all such Wash which shall from time to time be found by him or them in the Hands of any Distiller and upon any Decrease thereof to charge such Distiller with so much Low Wines or Spirits of the First Extraction as One Fourth Part of the Wash soe decreased shall amount unto and alsoe with so much Proof-Spirits or Spirits of the Second Extraction as Two Third Parts of the Low Wines or Spirits of the First Extraction soe charged as aforesaid shall amount unto And such Distiller shall pay the respective Duties of the Low Wines and Spirits soe charged as by the former Act is directed and appointed Any thing in the said Act or any other Statute to the contrary thereof in any wise notwithstanding