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Taxation (No. 3) Act 1696
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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.
Provided neverthelesse That such Persons so making their Leather into Wares without selling the same in Skins shall not be obliged to carry the Leather which they do so make into Wares to any Faire or Markett or to sell or register the same there as by this Act is directected But such Collermakers Bridle-Cutters or others making into Wares the Leather they so make shall so soon as such Leather is made enter the same with the Officer of the Place or Division where such Coller-maker. Bridle-cutter or Glover or other such Person respectively shall
dwell before the same shall be made into Wares and make an Oath before the Officer to be appointed for such Division or Place (which Oath such Officer is hereby impowered to administer and take) of the true Value of the Leather so by them respectively made to be by him or them made into Wares and shall thereupon pay the Duties hereby imposed to such Officer and take his Acquittance for the same after which Oath and Payment made such Coller-maker Glover Bridle-cutter or other Person as aforesaid as to such Leather onely shall not be liable to any of the Penalties by this Act imposed.
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