Taxation (No. 3) Act 1696

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

Such Sale to be entered with Officer before delivering of Goods sold; The Duty to be thereupon paid, and Collector to give Tanner, &c. a Copy of such Entry, and a Receipt for the Duties; Proceedings in case of Dispute touching the Value of the Leather so to be sold.

And for the better Collection receiving and levying of the said Rates or Duties upon Leather by this Act imposed be it further enacted by the Authority aforesaid That from and after the said Twentieth Day of April no Tanner Tawer Currier Maker or Dresser or other Person or Persons whatsoever shall putt or cause to be putt to Sale Exchange or otherwise depart with any kind of Leather tanned tawed dressed or made within the Kingdome of England Dominion of Wales and Towne of Berwick aforesaid for which the said Duty ought to be paid in any place or places whatsoever other than in some open Fair or Markett And that all such Leather so Sold or for which any Contract shall be made for the Sale thereof with the real Price or true Value thereof att which the same shall be sold bartered or exchanged or agreed to be sold bartered or exchanged shall be entred or registred with the Officer appointed to collect these Duties to containe the Number of all Hides Butts Backs Skins & Pieces of Leather so sold bartered exchanged or contracted for before the Delivery of such Leather or of any Part thereof and that all and every the Duty and Duties by this Act charged for the same shall thereupon be paid and satisfied to the said Collector in ready Money for His Majesties Use and such Collector and Collectors shall thereupon give to the said Tanner Tawer Currier Maker or Dresser paying the said Duties a true Copy of the Entry made in such Registry with an Acquittance for the Moneys so received for the Duties of such Leather as aforesaid to the end that such Tanner Tawer X1 Maker or Dresser of Leather paying the Duties aforesaid may discharge the Account and Entry which bee first made with the Officer as is above mentioned and in case any Dispute or Controversie shall arise touching the Value of any Leather Hides or Skins or Pieces thereof that shall be sold or agreed for in any Fair or Markett and there registred as aforesaid the said Officer or Officers if hee or they think His Majesty to be apparently defrauded by the Value or Price registred shall hereby have power forthwith to take such Leather att the Value or Price thereof specified in such Register hee or they then paying downe ready Money to the Owner for the same with a further Allowance after the Rate of Two Shillings for every Twenty Shillings in the Price or Value att which itt shall be so entred or registred & proportionably for a greater or lesser Quantity which Ready Money and Allowance so paid downe shall be allowed upon the Accounts to be made to His Majesty for the Duties aforesaid by the said Officers and the Goods in such Case shall be sold and disposed of to His Majesties best Advantage and Profitt.

Editorial Information

X1 Variant reading of the text noted in The Statutes of the Realm as follows: Currier O. [O. refers to a collection in the library of Trinity College, Cambridge]