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Taxation (No. 2) Act 1694
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IV.Goods imported and not landed upon 25th Dec. to pay Duty.
Provided neverthelesse and be it further enacted by the authority aforesaid That if any Goods Wares or Merchandizes shall happen to bee imported into this Kingdome upon the Five and twentieth day of December One thousand six hundred ninety foure and not landed or put on shore upon the said Day all the said Goods soe imported and not landed shall bee subject unto like Duties Rates Payments and Penalties as if the same had been imported after the comencement of this Grant any thing herein contained to the contrary notwithstanding.
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