Taxation Act 1696

X. Paper Maker, &c. to deliver to Officer a Particular in in Writing, signed, of Stock in Hand liable to Duty.

Officers may enter Shops, &c. for the Purpose of receiving and comparing Valuation with the Goods.; Refusing Entrance, Penalty £20.; If Officer is satisfied of Valuation, he is to collect the Duty.; If such Duty not paid by 11th March 1696, or not secured,; Distress.

And to the end the said Stocks of Paper Parchments Vellum and Pastboards and the true Value thereof may be knowne and discovered and the said Duty of Seventeen Pounds Ten Shillings [X1 thereupon] thereupon may be ascertained & answered Be it further enacted by the Authority aforesaid That all and every the said Merchants Stationers Wholesale Sellers Retailers Paper-Makers and others before mentioned shall deliver or cause to be delivered to the proper Officer to be appointed as aforesaid a Particular in Writing signed by themselves or by their Appointment of the whole Quantities Kinds and Values of the several Stocks of Paper Parchment Pastboard or Vellum for which such Person or Persons respectively ought to be charged according to the true Intent and Meaning of this Act And the said Officers to be appointed for that purpose where any such Stock of Goods shall be or remain shall have Power and Authority and are hereby authorized and impowred to enter into any Shopps Warehouses or other Places whatsoever where any such Goods shall be or remaine there to take an Account thereof and to view the same & if such Valuations be given in as aforesaid then to compare the said Goods therewith And all and every the said Person or Persons chargeable as aforesaid for their Stock of Paper Parchment Vellum and Pastboard shall be obliged by Force and Virtue of this Act (if thereunto required) to permitt and suffer the said proper Officers of the District or Place to make such Entrance and View as aforesaid And if any such Person or Persons shall refuse to permitt or suffer such Officer to enter in their Shops Warehouses or other Places (if thereunto required as aforesaid there to view the said Stock as aforesaid or any part thereof) then every such Person for such refusal shall forfeit the Su[m]m of Twenty 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 in case the Officer or Officers so to be imployed shall be satisfied both as to the Quantities and Values of such Stock of Paper Parchment Vellum and Pastboard for which any Person or Persons Bodies Politick or Corporate ought to pay by this Act then the same Officer or Officers as shall be appointed in that behalfe shall p[ro]ceed to collect and receive the said Duties after the Rate of Seventeene Pounds Ten Shillings per Cents upon the Value of such Goods for which such Person or Persons Bodies Politick or Corporate shall be chargeable as aforesaid and uppon receipt of any such Duties shall give Acquittances for the same gratis And in case such Duties be not paid by the Eleaventh Day of March One thousand six hundred ninety six or if by that time the same be not secured to be paid within Three Months then next ensuing (which Security the said Officers are hereby impowered to take by Bonds in His Majesties Name and to His Majesties Use) then such Officer or Officers shall and may by virtue of this Act levy such Duties that shall not be so paid or secured by Distresse of the Goods and Chattells of the Person or Persons Bodies Politick or Corporate liable thereunto and for Nonpayment may sell such Distresse within Five Days rendring the Overplus if any be to the Owner after Satisfaction of the Duty and Charges of the said Distresse.

Editorial Information

X1 O. omits, per Cent. in King's Printer's Copy.