Taxation (No. 4) Act 1696

1. Introductory Text

2. Duty upon Malt in Hand the 20th April 1697,; to be paid by Maltster, &c.; Duty upon Malt, to be paid by Maker; Duty upon Mum,; to be paid by Maker.

3. II. What Persons deemed Retailers of Cyder and Perry.

4. III. Duties under Management of Commissioners of Excise.

5. IV. Maltsters; &c. having Malt in Possession upon the 20th April 1697 to make Entry thereof.

6. V. Officers to take Account of Malt in Hand upon the 20th April 1697.

7. VI. Officers upon Request to be permitted Entrance to gauge Cisterns, and take Account of Barley, &c.

8. VII. Maltster to pay Duties within Three Months after such Entry.

9. VIII. Neglecting, &c. to make such Payment; Penalty.

10. IX. The Bushel to be according to the Winchester Bushel.

11. X. Maltster erecting, altering, &c. Cisterns, Fat, &c. for steeping Barley, &c. without giving Notice, or using private Cisterns, &c.

12. XI. Makers of Sweets setting up or using steeping Tubs, &c. without giving Notice.

13. XII. Powers and Penalties of 12 Car. II. c. 24. and all former Acts in force for levying the said Duties.

14. XIII. How Penalties imposed by this Act to be sued for.

15. XIV. Commissioners or other Officers herein named may compound for Duties.

16. XV. Selling, &c. Malt or Malt Liquor after Composition.

17. XVI. Allowance for Difference of Quantity between Corn when wet and...

18. XVII. Liberty to Persons having paid Duty on Malt, and to Purchasers from such Persons, to export Malt (except to Scotland) on Security not to reland.

19. XVIII. If any Malt so shipped for Exportation shall be relanded; such Malt forfeited over and above the Penalty of the Bond.

20. XIX. Exporters of Malt to produce Certificate from Officer of Duty paid.

21. XX. Where Malt sold before 20th April 1697 and not delivered or contracted so to be, Buyer to pay to the Seller the Duty upon Delivery, or Bargain void.

22. XXI. Where Rent is payable in Malt, or to be ascertained by the Price of Malt, Tenant may make such Deduction as herein mentioned; which the Landlord is to allow, and Tenant discharged.

23. XXII. Importing Malt.

24. XXIII. Recital of Grants of £5,395,078. 19s. 11d. out of the Money levied under c. 6. ante.

25. XXIV. After Appropriation of £200,000 out of the Monies of this Act as herein mentioned, the Residue is to be divided into Two equal Parts, and appropriated as herein mentioned.

26. XXV. Rules, Penalties, &c. of 1 W. & M. Sess. 2. c. 1. revived and to be in force for the said Appropriations.

27. XXVI. Duty upon Malt how appropriated;

28. XXVII. Clause of Loan for 1,400,000;

29. XXVIII. Managers and Directors of Lottery appointed.

30. XXIX. Certain Tickets herein mentioned to be rolled up and marked A.

31. XXX. The said Managers to prepare another Book of Tickets, as herein mentioned.

32. XXXI. Certain Tickets herein mentioned to be rolled up and marked B.

33. XXXII. The said Lottery to be drawn on the 10th Aug. 1697.

34. XXXIII. Managers to cause a Book to be prepared and enter the Numbers of the fortunate Tickets, and sign and transmit the same into the Exchequer by the 10th Sept. 1697.

35. XXXIV. Proceedings for ascertaining the due Course of Payment.

36. XXXV. Times of Payment published on the First Monday in every Month.

37. XXXVI. Interest to cease when Money ready to be paid.

38. XXXVII. Managers before acting to take the following Oath.

39. XXXVIII. After the aforesaid Payments, the Residue of the appropriated Fund to be applied in paying the Managers, Clerks, and other Officers.

40. XXXIX. Receivers to pay Interest to Contributors at the Rate of £14 per Cent. per Ann. from Payment of Contribution; to be allowed the same in his Accounts, and also a Remuneration not exceeding 2d. in the Pound upon Monies paid by him into the Exchequer.

41. XL. Receipts, &c. done and given without Fee.

42. XLI. Money contributed Tax free.

43. XLII. A distinct Office appointed in the Exchequer for Payments under...

44. XLIII. Managers, Receivers, and the said Officers in the Exchequer to obey the Orders of the Treasury.

45. XLIV. Clause of Loan for £200,000 Tax free at Interest of £8 per Cent. per Ann. payable every Three Months

46. XLV. Description of the Winchester Bushel.

47. XLVI. Proviso respecting £1,400 in hammered Money paid into the Custom House at Exeter by Daniel Ivry and Henry Arthur.