Taxation (No. 5) Act 1690

XI. Excise upon Brandy and other Liquors from Guernsey, &c.

Oath before landing that they are of the Manufacture of those Islands, otherwise adjudged French Commodities.; Penalties of 1 W. & M. Sess. 1. c. 34.

And bee it further enacted by the authority aforesaid That all Strongwaters Brandy Aqua vite or Spirits brought from the Islands of Guernsey Jersey Sarke or Alderney shall be charged with the Duty of eight shillings for every Gallon to be paid to the Collector or Officer of Excise upon Entry thereof before landing And that all other exciseable Liquors brought from the said Islands or any of them except Beere Ale and Mum shall be charged and chargeable with such and the like Duties as are charged or chargeable on the like Liquors made in this Kingdome to be entred and paid as abovesaid And that before the Landing of any such Liquors Oath shall be made by the Importer or Owner of such Brandy Strongwaters or Spirits and other Liquors before the Collector or principall Officer of the Customs of the Port where the same are to be landed That the same are of the Growth and Manufacture of the said Islands or one of them and are not made from or mixed with any Forreign Liquors or Materialls And in case any such Liquors shall be imported and landed before due Entry such Oath made and the said Duties paid the said Strongwaters Brandy and other Liquors shall be taken and adjudged to be of the Growth and Manufacture of the Territories of the French King and the said Liquors shall be destroyed and all persons concerned in the Importation or Sale thereof shall forfeit and suffer all and every the Penalties mentioned in an Act made in the first yeare of their Majesties Raigne Entituled An Act for Prohibiting all Trade and Commerce with France in such and the same manner as if the said Liquors had beene of the Growth and Manufacture of the Territories of the French King and shall be prosecuted and recovered as in the said Act is appointed