Taxation (No. 3) Act 1696

XXI.

Tanners, &c. to deliver to the Officer a Particular in Writing signed, of Stock of Leather not made into Wares.; Officer may enter Shops,; &c. and view and take account, and compare Goods with Valuation; Refusing Entrance to Officer; Penalty £20; If Officer satisfied as to Quantity and Value of Stock he is to collect Duty and give Acquittances gratis; If Duties not paid or secured within Three Months; Distress.

And to the end the said Stocks of Leather not made into Wares aforesaid and the true Value thereof may be knowne & discovered and the said Duty of Twelve Pounds Ten Shillings per Centum thereupon may be ascertained and answered Be it further enacted by the Authority aforesaid That all & every the said Tanners Leather Dressers Curriers Leather-sellers Shoe-makers and others before mentioned shall deliver or cause to be delivered to the proper Officer to be appointed as aforesaid a particular in Writing signed by themselves or by their appointment of the whole Quantities Kinds and Values of the several Stocks of Leather not made into Wares aforesaid for which such Person or Persons respectively ought to be charged according to the true intent and meaning of this Act And the said Officers to be appointed for that purpose where any such Stock of Goods shall be or remaine shall have Power & Authority and are hereby authorized and impowered to enter into any Shops Warehouses or other Places whatsoever where any such Goods shall be or remaine there to take an Account thereof and to view the same And if such Valuation be given in as aforesaid then to compare the said Goods therewith And all and every the said Person or Persons chargeable as aforesaid for their Stock of Leather not made into Wares shall be obliged by force and virtue of this Act (if thereunto required) to permitt and suffer the said proper Officer of the District or Place to make such Entrance and View as aforesaid And if any such Person or Persons shall refuse to permitt or suffer such Officer to enter into their Shops Warehouses or other Places (if thereunto required) there to view the said Stock as aforesaid or any Part thereof then every such Person for such Refusal shall forfeit the Su[m]m of Twenty Pounds One third Part thereof to His Majesty and the other Two thirds to him or them that will sue for the same in the manner before mentioned And in case the Officer or Officers so to be employed shall be satisfied both as to the Quantities and Values of such Stock of Leather not made into Wares aforesaid for which any such Person or Persons ought to pay by this Act then the same Officer or Officers as shall be appointed in that behalfe shall proceed to collect and receive the said Duties after the Rate of Twelve Pounds Ten Shillings per Centum upon the Value of such Goods for which such Person or Persons shall be chargeable as aforesaid and upon Receipt of any such Duties shall give Acquittances for the same gratis and in case such Duties shall not be paid by the Space of Three Months or if by that time the same be not secured to be paid within Three Months then next ensuing (which Security the said Officers are hereby impowered to take by Bond in His Majesties Name and to His Majesties Use) then such Officer or Officers shall and may by virtue of this Act levy such Duties that shall not be so paid or secured by Distresse of the Goods & Chattells of the Person or Persons Bodies Politick or Corporate liable thereunto and for Nonpayment may sell such Distresse within Ten Days rendring the Overplus (if any be) to the Owner after Satisfaction of the Duty and Charges of the said Distresse.