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Taxation, etc. (No. 2) Act 1695
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LIII.Regulations for adjusting the Value of Goods charged with ad valorem Duty.
Proceedings in case of Fraud.
And for the better adjusting the Value of such Goods as are charged by this Act to pay the Duty ad valorem and to prevent Disputes ariseing thereby Be it further enacted and declared That the Value of such of the said Stone and Earthen Wares as shall be made or manufactured in England Wales or Towne of Berwick as aforesaid and which by this Acta are to pay the Duties ad valorem shall in all cases be taken to be so much as such Co[m]modities shall be worth to be sold as soon as they are perfectly made or fitt for use And in case any Dispute or Controversie shall att any time or times arise touching the Valuation of such Co[m]modities between the Marker or Makers and the Officers of His Majesty His Heires or Successors (which said Officer and Officers are to be under such Orders and Instructions as are before mentioned) in all and every such [X1case &] cases the Value of such Goods shall be esteemed by the Affidavitt of such Maker or Makers of the Value thereof according to his her or their usual Rates and Prices of selling the same Which Affidavitt shall be made in Writing before any of His Majesties Justices of the Peace (who are hereby impowered and required to take the same) to be delivered to the said Officer or Officers who shall thereupon have Power by this Act (if hee think the King to be apparently defrauded) to take such Goods att the Value specified in such Affidavitt & Twenty Pounds per Centum [X2more] for His Majesties Use paying downe Ready Money to the Maker for the same which Ready Money so paid downe shall be allowed upon the Accounts to be made to His Majesty His Heires or Successors for the Duties aforesaid And the Goods in such Cases shall be sold and disposed of for the best Advantage and Profitt of His Majesty His Heires and Successors.
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