Taxation Act 1696

V. How Value of Goods made in England, &c. estimated; in Case of Dispute as to Value, the same to be estimated by Affidavit of Maker.

How Officer to proceed in case of apparent Fraud in such Affidavit.

And it is hereby declared & enacted That the Values of all the said Co[m]modities made in England Wales or the said Towne of Berwick or imported into the same shall in all Cases be taken to be so much as such Co[m]modity shall be worth to be sold as soon as they are perfectly made or imported And in Case any Dispute or Controversie shall att any time or times arise touching the Valuation of any such Co[m]modities between the Maker or Makers thereof and His Majesties Officer or Officers (which said Officer and Officers are to be under such Orders and Instructions as are before mentioned) in all and every such Case and Cases the Value of such Goods made in England Wales or Towne of Berwick aforesaid shall be esteemed by the Affidavitt of such Maker or Makers to be made in Writing before any of His Majesties Justices of the Peace who are hereby impowered and required to take the same and to be delivered to the said Officer or Officers who shall thereupon have Power by this Act if hee thinks His Majesty to be apparently defrauded by the Values sworne to by the Maker to take such Goods att the Value specified in such Affidavitt paying downe Ready Money to the Maker for the same which Ready Money so paid downe shall be allowed upon the Accompts to be made to His Majesty for the Duties aforesaid and the Goods in such Cases shall be sold and disposed of for His Majesties best Advantage and Profitt.