Taxation (No. 4) Act 1696

XII. Goods imported and exported again in Twelve Months (Exception) whole Duties to be repaid without Fee, on Oath of Merchant and Certificate by Officer that Entry has been made and Duty paid; No Drawback to be allowed on exporting Foreign wrought Silks, &c. unless exported in Time, &c. and then the whole Duties to be repaid.

[X1 X2 Provided always and it is hereby declared and enacted by the Authority aforesaid That in all cases where any the Forreigne Goods [X3 Wines] or Merchandizes by this Act charged with the Subsidy of Tunnage or Poundage hereby granted (other than and except forreigne wrought Silk Tobacco Sugars and refined Sugars touching which other Provisions are hereby made) shall att any time or times be againe exported by any Merchant English within Twelve Kalendary Months or Stranger within Nine Kalendary Months after the Importation thereof and that due Proof be first made by Certificate from the proper Officers of the due Entry and Payment of the Subsidy hereby granted of any such forreigne Goods Wines or Merchandizes inward together with the Oath of the Merchant importing and exporting the same affirming the Truth thereof and that all other Requisites shall be performed which are by Law required to be performed in Cases where the Halfe Subsidy is repaid by the said former Act the whole Subsidy by this Act granted and which shall have been actually paid for such Goods Wines or Merchandizes shall without any Delay or Reward be repaid unto such Merchant or Merchants who do export the same within One Month after Demand thereof or the Security for the said Subsidy by this Act charged shall be vacated as to so much as shall be [X4 so] exported and that as to the said forreigne wrought Silks Tobacco Sugars and refined Sugars no Repayment or Draw back of or for the Subsidy by this Act shall be made or allowed for the same unlesse they respectively be again exported within the times hereby limitted for other Goods and that the like due Proof be made and other Requisites performed for the said Silks Tobacco Sugar and refined Sugar as are hereby directed in the like Case for other Goods or Merchandizes exported and that upon such Exportac[i]on of forreigne wrought Silks and such due Proof made and other Requisites performed for the same not onely the Two thirds of the Subsidy by this Act directed to be repaid for such Silks as aforesaid but also the remaining One third of the same Subsidy shall be intirely repaid att the Custome House Any thing herein contained to the contrary notwithstanding.]

Editorial Information

X1 annexed to the Original Act in a separate Schedule.

X2 annexed to the Original Act in a separate Schedule;

X3 interlined on the Roll.

X4 interlined on the Roll.