Taxation, etc. Act 1695

VIII. Stills, Utensils, &c. charged with Duties and Penalties.

And be it further enacted by the Authority aforesaid That from and after the said Five and twentieth Day of March all and every the Stills. Worms Still-heads and all other Vessells and Utensills for distilling used by any such Distiller or other Person for making of Low Wines or Spiritts for Sale or Exportation into whose Hands soever the same shall come and by what Conveyance or Title soever the same be claimed shall be liable and subject unto and are hereby charged with all and singuler the Debts and Duties of Excise that now are or hereafter shall be in Arrear and owing by any such Distiller or other Person or Persons for any Strong Waters Spiritts or Low Wines so made or drawne as aforesaid And that it shall be lawfull in all Cases to levy Debts and Penalties and use such Proceedings against the Stills Worms Vessells and Utensills therein contained as it may be lawfull to doe in case the Debtor or Offender using the said Utensills had been truly and really Owner and Proprietor of the same.