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Taxation (No. 4) Act 1696
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II.What Persons deemed Retailers of Cyder and Perry.
And for the avoiding of Disputes in charging of the Duties upon Cyder and Perry Be it enacted & declared That every Person who shall buy any Cyder or Perry or any Fruit to make into Cyder or Perry and shall sell any of the Cyder or Perry X1 bought or made by the Hogshead or any greater or lesser Measure shall be deemed and taken to be a Retailer of Cyder or Perry and shall be chargeable with the Duties for such Cyder and Perry so sold or bought for Sale.
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X1Variant reading of the text noted in The Statutes of the Realm as follows: soe O. [O. refers to a collection in the library of Trinity College, Cambridge]
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