Taxation (No. 3) Act 1696

XXVI. And upon producing Certificate to Officer, and Oath that the Leather so made into Wares exported has paid the Duty;

Allowance of £5 per Cent. on the Value of the Wares so exported.

And it is hereby further enacted That upon producing a Certificate or Debenture of the said Customer or Collector of such Port as aforesaid for any Quantity of Boots or Shoes or other made Ware so shipped to be exported for Forreigne Parts unto His Majesties Co[m]missioners who shall be appointed for the Management of the said Duties upon Leather or to any Collector who received the Duty for the Leather converted into such Boots or Shoes or other made Ware and sufficient Proof being made upon Oath before such Co[m]missioners Collector or Collectors who have hereby Power to administer the same that His Majesties Duties hereby granted were paid for the Leather converted into the Boots or Shoes or other made Ware so exported or shipped for Exportation whereof the kinds and quantities shall be expressed in the Certificate or Debenture of the said Customer or Collector of such Port as aforesaid in every such case the said Co[m]missioners or Collector for the said Dutys upon Leather shall out of the Moneys which shall be in his or their Hands of the said Duties upon Leather repay to the Person or Persons who shall bring such Certificate or Debenture of the said Customer or Collector an allowance after the Rate of Five Pounds per Centum for the Boots and Shoes or other made Wares so exported according to the Value of such Boots and Shoes or other made Ware to be affirmed by the Oath of the Exporter thereof which the Customer or Collector of the Port have hereby Power to administer and to certifie the same to the said Co[m]missioners or Collectors for the said Duties upon Leather Any thing herein contained to the contrary notwithstanding.