Taxation Act 1696

VIII. Officers may search drying Goods.

Owner refusing Entrance; Penalty £10.; Maker using private Drying Rooms. &c. or not making due Entries, or unduly removing, &c.; Penalty, £50.; and Goods forfeited.

And be it further enacted by the Authority aforesaid That it shall and may be lawful for the said Officer or Officers so to be appointed att all seasonable times in the day-time to search and see what Quantities of the said Co[m]modities are making drying or finishing and to enter into any Mill Yard Drying-house Warehouse or other House or Place where the same shall be making or be lodged And if any Owner or Occupier of any such Mill Yard House Warehouse or Places aforesaid shall att any time or times refuse Entrance to the Officers as aforesaid they shall for every such Refusal forfeit the Su[m]m of Ten Pounds the one Moiety thereof to the Use of His Majesty His Heires and Successors & the other Moiety thereof to the Use of him or them who shall sue for the same to be recovered as aforesaid And if any Maker or Makers Owner or Owners of any of the said Co[m]modities of Paper Parchment or Vellum shall endeavour to defraud His Majesty of any Duty by this Act payable by using any Private Mill Pitt Drying-Roome or other Place for the making or finishing the same contrary to this Act or by not making due Entries and giving an Account thereof as aforesaid or by removing or carrying away any such Co[m]modities before the Duty be paid or secured and a Permission be given for carrying away such Goods as aforesaid or shall fraudulently hide or conceal any of the said Co[m]modities to the intent to deceive His Majesty of His just Dues for the same That then and in every such Case hee she or they so offending shall forfeit the Su[m]m of Fifty Pounds (to witt) one Moiety thereof to the King and the other Moiety thereof to him or them that shall X1 for the same to be recovered as aforesaid And moreover in all such Cases the said Co[m]modities which shall be found in any such Private Mill Pitt Warehouse Drying Roome or other Place or for which no such Entry shall be made or that shall be unlawfully removed or carried away without a Permission given or be fraudulently hidd or concealed shall be forfeited & shall and may be seized by any of the Officer or Officers aforesaid to His Majesties Use.

Editorial Information

X1 Variant reading of the text noted in The Statutes of the Realm as follows: sue O. [O. refers to a collection in the library of Trinity College, Cambridge]