Taxation (No. 3) Act 1696

XX.

Tanners, Collar Makers, &c. having Stock of Leather not made into Wares on the 20th April to pay an ad valorem Duty as herein mentioned, within Three Months after the 20th April.

And whereas several Tanners Leather Dressers Curriers Leather-sellers Shoe-makers Coach-makers Coller-makers Bridle-cutters Sadlers and other Makers Dressers Merchants Dealers or Workers in Leather have or may have on the Twentieth Day of April One thousand six hundred ninety seven several Stocks or Quantities of Leather not made into Wares Be it further enacted by the Authority aforesaid That all and every such Tanner Leather-Dresser Currier Leather-seller Shoe-maker Coach-maker Coller-maker Bridle-cutter Sadler and other Maker Dresser Merchant Dealer or Worker in Leather on the said twentieth Day of April having in his her or their Custody or Possession or in the Custody or Possession of any other Person or Persons for his her or their Use Benefitt or Account any Stock or Quantity of Leather not made into Wares within the Kingdome of England Dominion of Wales or Towne of Berwick upon Tweed being for Sale shall yield & pay unto His Majesty for the same a Duty after the Rate of Twelve Pounds Ten Shillings per Centum to be computed upon every One hundred Pounds of the true and real Value of all such Leather not made into Wares as aforesaid as the same shall be worth to be sold by them respectively on the said Twentieth Day of April which said Duty of Twelve Pounds Ten Shillings per Cents upon the Value as aforesaid shall be answered and paid to His Majesty by the respective Tanners LeatherDressers Curriers Leather-sellers Shoe-makers Coach-makers Coller-makers or Bridle-cutters Sadlers or other Makers Dressers. Merchants Dealers or Workers in Leather within Three Months after the said Twentieth Day of April.