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Taxation Act 1701
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II.What Persons shall be deemed and charged as Retailers of Cyder and Perry.
And for the avoiding of Disputes in charging of the Duties upon Cyder and Perry Be it enacted and declared That every Person who shall buy any Cyder or Perry or any Fruit to make into Cyder or Perry and shall sell any of the Cyder or Perry so bought or made by the Hogshead or any greater or lesser Measure shall during the Continuance of this Act and no longer be deemed and taken to be a Retailer of Cyder and Perry and shall be chargeable with the Duties of all such Cyder and Perry.
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