Taxation (No. 3) Act 1696

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

Receiver General to pay into the Exchequer.; Officers to levy and account ad valorem Duty on the Oath of Merchant or Importer as herein mentioned.

And it is hereby further enacted That the said Duties on such of the said Co[m]modities as shall be imported as aforesaid shall be from time to time under the Management & Government of the Co[m]missioners of His Majesties Customs for the time being who shall cause the same from time to time to be raised levied collected and paid by His Majesties Officers of the Customs to the Hands of the Receiver or Receivers General of the Revenue of the Customes for the time being and such Receiver and Receivers General for the time being shall answer and pay the Moneys ariseing thereby (the necessary Chargs of raiseing collecting & answering the same onely excepted) into His Majesties Excheq[uer] distinct & apart from all other Branches within his or their Receipt for the Purposes in this Act mentioned And that the respective Customer or Collector or other Person or Persons Officer or Officers of the Customes for the time being shall receive & levy the Duties of Fifteene Pounds for every One hundred Pounds hereby imposed according to the true Value and Price of such Leather or Co[m]modities made of Leather as aforesaid to be esteemed upon the Oath of the Merchant or Importer and such Oath shall be administred and all other Matters done for ascertaining recovering & levying the said Duties hereby granted upon the Values of the said imported Leather or Co[m]modities made of Leather in the same Manner and Forme as are now lawfully used and practised in cases where Goods pay the Subsidy of Poundage or other Duties ad valorem upon the Importation thereof.