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Taxation Act 1701
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XV.Malt in Custody of Makers liable to the said Duties and to Seizure for Penalties, &c. as if the Debtor were the Owner.
And be it further enacted by the Authority aforesaid That all Malt in the Custody of any Maker of Malt shall be liable and subject to and are hereby made chargeable with all and singular the Debts and Duties of Malt in arrear and owing by any Person or Persons for any Malt made by such Malster or within his Malthouse and shall also be subject to all Penalties and Forfeitures incurred by such Person or Persons so using such Malthouse for any Offence against the Laws relating to the Duties on Malt And that it shall be lawful in all Cases to levy Debts and Penalties and use such Proceedings against such Malt as it may be lawful to do in case the Debtor or Offender were the true and reall Owner of the same Malt
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