Taxation (No. 3) Act 1696

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

Landing before Entry made and Duty paid, or without Warrant,; Leather, &c. forfeited.

And be it further enacted by the Authority aforesaid That the Duties hereby sett or imposed on all Forreigne or imported Leather whether the same be in Hides Backs Butts or Skins or whether the same be or be not manufactured into Boots Shoes Gloves or any other Wares shall from time to time be satisfied and paid by the Importer or Importers of the same in Ready Money upon his or their Entry or Entries made and before the Landing thereof And that in case any such Forreigne or imported Leather or Co[m]modities made of Leather shall be landed or putt on Shore out of any Shipp or Vessell from beyond the Seas before due Entry be made thereof with the Officer appointed thereto in the Port or Place where the same shall be imported and the Duties hereby imposed shall be fully satisfied and paid or without any Warrant for the landing and delivering of such imported Leather or Co[m]modities made of Leather as aforesaid first signed by the Co[m]missioners Collectors or other proper Officer and Officers of His Majesties Customes respectively That all such imported Leather or Co[m]modities made of Leather as aforesaid as shall be so landed or putt on Shore or taken out of any Shipp or Vessell contrary to the true Intent and Meaning hereof or the Value of the same shall be forfeited and lost and shall and may be recovered of the Importer or Proprietor thereof (to witt) One third Part of the same to the Use of His Majesty His Heires or Successors the other Two thirds to the Use of him or them that will seize the said Leather or Co[m]modities made of Leather as aforesaid or sue for the same or the Value thereof by Action of Debt or of the Case Bill Suit or Information wherein no Essoigne Protection Wager of Law or more than one Imparlance shall be granted or allowed.