Taxation Act 1698

III. How Value of Goods ascertained.

Landing Goods before Entry made and Duties secured, and without Warrant,; Penalty.

And it is hereby enacted and declared That the Value of the said Goods according to which the said Rate is to be paid shall be reckoned according to the grosse Price at which such Goods shall be sold and that in case any such Goods shall be landed or putt on shore out of any Shipp or Vessell before due Entry be made thereof att the Custome-house in the Port or Place where the same shall be imported and the Duties hereby imposed shall be secured as aforesaid or without a Warrant for the landing or delivering of the same first signed by the Commissioners Collectors or other proper Officer or Officers of the Customes respectively that all such imported Goods'as shall be soe landed or putt on shore or taken out of any Shipp or Vessell contrary to the true Meaneing hereof or the Value of the same shall be forfeited and shall and may be recovered of the Importer or Proprietor thereof (to wit) Two Third Parts of the same to the Use of His Majesty His Heires and Successors and the other Third Part to the Use of such Person or Persons as will seize the said Goods or sue for the same or the Value thereof by Action Bill Suite or Information wherein no Essoigne Protection or Wager of Law shall be allowed