Taxation (No. 4) Act 1696

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

Such Certificate to be given on Oath made that Duty paid and that the Malt exported is the same mentioned in Certificate; and thereupon the Officer to give to Exporter a Certificate of Quantity, upon Production of which Duty repaid; If Officers have not Money in hand Commissioners to repay the same.

And be it further enacted by the Authority aforesaid That every Person or Persons who shall export any Malt into Forreigne Parts except as aforesaid shall produce a Certificate or Certificates from the Collector or Officer who received the Duty of such Malt that the Duty thereof hath been paid or secured to be paid which Certificate the Collector or Officer is hereby required to give Proof being made upon Oath that the Duty of such Malt hath been paid or secured to be paid (which Oath the said Collector or Officer is hereby required to administer) and also making Oath before the Officer or Collector of the Port that the Malt so exported is the same mentioned in such Certificate that then the Collector or Chief Officers of the Port where such Malt shall be [X1 so] exported shall give to the Exporter thereof a Certificate or Debenture expressing the true Quantity of the Malt so exported or shipped for Exportation which Certificate or Debenture being p[ro]duced to the Collector or other Officer appointed to receive the said Duty in the County or Place where such Malt was exported he is hereby required to pay the said Duty of Six Pence per Bushell to the Persons or their Agents so exporting the same And in case the Collector or other Officers shall not have Moneys in their Hands to pay the same then the Co[m]missioners appointed for executing of this Act are hereby required to pay the same out of the Duties ariseing by the said Act Any thing in this Act contained to the contrary notwithstanding.

Editorial Information

X1 O omits.