Taxation Act 1701

XXI. Exporters of Malt to produce Certificate of Duty paid or secured. Such Certificate to be given upon Oaths made as hereby required; also Certificate of Quantity shipped; upon Production of which, Duty repaid;

If Officer have not Money, Commissioners to pay.

And be it further enacted by the Authority aforesaid That [X1 any] Person or Persons who shall export any Malt into Foreign Parts (except as aforesaid) shall produce a Certificate or Certificates from the Collector or Officer who received the Duty of such Malt that the Duty thereof hath been paid or secured to be paid which Certificate the Collector or Officer is hereby required to give Proof being made upon Oath that the Duty of such Malt hath been paid or secured to be paid (which Oath the said Collector or Officer is hereby required to administer) and also making Oath before the Officer or Collector of the Port that the Malt so exported is the same mentioned in such Certificate that then the Collector or Chief Officers of the Port where such Malt shall be exported shall give to the Exporter thereof a Certificate or Debenture expressing the true Quantity of the Malt so exported or shipped for Exportation which Certificate or Debenture being produced to the Collector or other Officer appointed to receive the said Duty in the County or Place where such Malt was exported he is hereby required to pay the said Duty of Six pence per Bushell to the Persons or their Agents so exporting the same And in case the Collector or other Officers should not have any Money in their Hands to pay the same then the Commissioners appointed for executing of this Act are hereby required to pay the same out of the Duties arising by the [X2 said] Act Any thing in this Act contained to the contrary notwithstanding

Editorial Information

X1 Variant reading of the text noted in The Statutes of the Realm as follows: every O. [O. refers to a collection in the library of Trinity College, Cambridge]

X2 interlined on the Roll.