Such Values esteemed to be what the Stock is worth to be sold; Assessors may enter Shops, &c. to take account and value Stock; Refusing Assesstors to enter &c; Penalty £40; Assessors may assess according to Particulars; Persons not delivering Particulars, or Assessors suspecting Fraud; Assessors may assess according to their Judgment; Assessments subject to Examination by Commissioners.
And to the end the true Value of all Stock in trade by this Act chargeable may be also knowne and the Duties for the same may be likewise ascertained according to the true meaning hereof Be it further enacted by the Authority aforesaid That all and every Person and Persons using or exercising any Trade Mystery Occupation or Businesse of Merchandizing Shopkeeping buying or selling by Wholesale or Retaile shall deliver or cause to be delivered to the said Assessors of the Parish or Place where such Stock in Trade is to be assessed within Ten Days after the time that the Co[m]missioners shall issue their Warrant to the Assessors for making the Assessment in such Parish or Place respectively a particular in Writing signed by themselves or by their Appointment of the whole Quantities Kinds and Values of the several Goods Wares Merchandizes Co[m]modities Manufactures or other vendible Stock for which such Person or P[er]sons respectively ought to be charged according to the true Intent and Meaning of this Act whereby the said Assessors may be enabled fully to tax such Stock with the Duties by this Act payable in respect of the same Which said Values shall be esteemed to be so much as the said Goods Wares Merchandizes Co[m]modities Manufactures or other vendible Stock are bona fide worth to be sold for by such Person or Persons Bodies Politick or Corporate respectively att the time of the Execution of this Act And the said Assessors of the District Parish or Place where any Goods Wares Merchandizes Co[m]modities Manufactures or other Vendible Stock shall be or remaine att the time of the Execution of this Act (in all cases where they shall think it necessary, for their better Informac[i]on as to the Quantities Kinds & Values of the same) shall have Power & Authority and they are hereby authorized and impowered to enter in the Day time into any Shops Warehouses or other Places whatsoever where any such Goods or other Stock in Trade shall be or remaine there to take an Account thereof and to view & value the same And all and every the said Person or Persons chargeable as aforesaid for Stock in Trade shall be obliged by Force & Virtue of this Act (if thereunto required) to permitt and suffer the said Assessors of the Place to make such Entrance View and Valuation to the end the said Assessors may be the better enabled to make their Assessments as aforesaid And if any such Person or Persons shall refuse to permitt or suffer such Assessors to enter into their Shops Warehouses or other Places being thereunto required as aforesaid there to view and value their Stock or any part thereof then every such Person for such Refusal shall forfeit the Su[m]m of Fourty Pounds One Moiety thereof to His Majesty and the other Moiety to him or them that will sue for the same in the manner before mentioned And the said Assessors in case they be satisfied in the truth of the particulars delivered to them as aforesaid both for the Quantities and Values of all the Goods Wares Merchandizes Co[m]modities Manufactures or other Vendible Stock in Trade for which any Person or Persons shall be chargeable as aforesaid shall proceed to tax and assesse the same with the Rates and Duties by this Act intended to be imposed thereupon according to the said particulars But if the Person or Persons who ought to deliver the said particulars in Writing of their Stock in Trade to the said Assessors shall not deliver the same within the time hereby prefixed or if the respective Assessors shall find or suspect such particular given in Writing to be fraudulent either by omitting of any Goods Wares Merchandizes Co[m]modities Manufactures or other Vendible Stock or by undervaluing of the same or any part thereof the said Assessors are hereby authorized and required to assesse and tax such Person and Persons for his her or their Stock in Trade according to the best of their Skill and Judgment pursuant to the Oath by such Assessors in that behalfe taken and according to the Powers & Directions before in this X1 contained all which Assessments so made by the said Assessors shall neverthelesse be subject to the Examination of the said Co[m]missioners and to the Power before in this Act given to the said Co[m]missioners upon such Examination to sett such Rate or Rates as shall be according to the true intent & meaning of this Act and shall also be subject to the Power of the said Co[m]missioners for allowing abating defalking increasing or inlarging any such Assessments in such Cases of Appeal or Complaint to be made to them as are herein after mentioned.
Editorial Information
X1Act, in King's Printer's Copy.