Taxation Act 1701

XVI.

Commissioners or Officers appointed may compound for Duties with private Persons as herein mentioned; The Houses, &c. of Persons compounding, free from Duties, Search, &c.

And whereas many of His Majesties Subjects do make Malt not to sell or make any Profit thereof but to be consumed in their own private Families only For the better Accommodation of such Persons it is hereby further enacted and provided by the Authority aforesaid That the said Commissioners of Excise for the Time being or the major Part of them or such Person or Persons as they or the major Part of them shall appoint for that Purpose And in default of such Appointment then the Collector and Supervisor for the District and Division within which such Person doth or shall inhabit shall and may compound and agree with such Person or Persons for the said Duties of such Malt which shall grow due or payable from him her or them by this Act until the end of the Term hereby granted at the Rate of Five Shillings per Annum for every Head which at any Time or Times during the Continuance of such Composition shall be of the Family of such Person or Persons respectively and to recieve such Composition Money or to take Security for the Payment thereof Quarterly and that the Houses Outhouses Malthouses or other Places of such particular Persons making such Composition and Agreement and paying such Composition in Money or giving such Security and duly complying with their Payments thereupon shall not be liable to the said Duty of Six Pence per Bushell upon Malt or to the Survey or Search of any Gauger or Officer of the Excise for or by reason of his or their making such Malt as aforesaid