Taxation (No. 3) Act 1696

1. Introductory Text

2. Recital of 7 & 8 W. III. c. 31.

3. II. Duty on Foreign Leather imported to be paid by Importer in Ready Money upon Entry, and before landing.

4. III. Duties on imported Goods under Commissioners of Customs, who are to cause the same to be levied and paid to Receiver General.

5. IV. Recital of Stat. 1 Jac. I. c. 22. and that the due Execution thereof is necessary

6. V. The King or the Treasury may appoint Commissioners, who may...

7. VI. Values of Goods how to be taken, and without Allowance for Duties.

8. VII. Tanners, &c. to give Notice in Writing to the Officer of using Tan Houses, &c. and of Number of Pits and other Particulars herein mentioned; and of changing the same; and of their Names and Places of Abode, &c

9. VIII. Tanners, &c. to use no Place other than that mentioned in the Notice; and to suffer Commissioners or Officers to take Account of the Number and Quality of Hides &c. taken out of the Wooze, &c. and within Three Days after taking out of Wooze, and before carrying to drying Places, make Entry thereof.

10. IX. Officers at seasonable Times may enter Tan Yards, &c. and search.

11. X. No Fee for any of the said Entries, Certificates, &c.

12. XI. Leather not to be sold otherwise than in open Market.

13. XII. Buyer not to take away Goods till Entry made.

14. XIII. Selling otherwise than in open Market, or not making Entry, or Buyer removing Goods before Entry made, &c.;

15. XIV. Where Leather seized and Information laid, or Complaint made as herein mentioned; the same may be determined by Two Justices of Peace; Appeal.

16. XV. Tanner, &c. every Three Months to account with Officer for Hides, &c. taken out of Wooze, &c. and for Entries, and discharge such Account in Manner herein mentioned;

17. XVI. Negro Dress not accounted Leather imported; but to pay Duty as dressed.

18. XVII. Collar Makers, Glovers, &c. accounted Tawers.

19. XVIII. Persons making their Leather into Wares not obliged to carry the same to Fairs, or sell or register there, but to enter the same with the Officer of the Place where they dwell; and make Oath of Value as herein mentioned, and pay Duties.

20. XIX. Collar Maker, &c. making Leather into Wares, or selling before Entry, and Duty paid;

21. XX. Tanners, Collar Makers, &c. having Stock of Leather not made...

22. XXI. Tanners, &c. to deliver to the Officer a Particular in...

23. XXII. Allowance for prompt Payment of Duty.

24. XXIII. Tanners, Collar Makers, &c. neglecting, &c. to give Particular and Valuation on or before 1st May 1697, or giving fraudulent Particulars, or unduly removing or concealing Stock;

25. XXIV. Shipping Leather Ware for Exportation, and giving Security not to reland, &c.

26. XXV. Upon producing such Certificate and Oath that the Goods therein mentioned are the Goods for which Duty has been paid, Two-thirds of the Duties repaid.

27. XXVI. And upon producing Certificate to Officer, and Oath that the Leather so made into Wares exported has paid the Duty;

28. XXVII. Wares so shipped relanded, forfeited, together with the Treble Value.

29. XXVIII. Persons having Annuities for one Life purchased upon the several...

30. XXIX. Such Persons not paying the Money before 24th June 1697. then other Persons may pay and acquire such Interest

31. XXX. Persons entitled to Arrears of Annuities charged upon Tunnage and Salt Duties discharging the Crown of Consideration Money shall be entitled to Annuity.

32. XXXI. Directions of 7&8 W.III. c. 31. as to levying of Talleys, &c. to be observed.

33. XXXII. Monies paid into the Exchequer for the said further Estates in Annuities to be issued and applied as herein mentioned.

34. XXXIII. Surplus of Duty on Leather, after Payment of Charges of collecting, to be applied as herein mentioned.

35. XXXIV. Deficiency of Duties to make good the said Sum of £564, 700 and Interest, to be supplied out of next Aid.