Taxation (Wines and Vinegar) Act 1670

II. Importers before landing to pay the Duty, or give Security, at Discretion of Commissioners, &c.

Times of Payment on Security.; Importers for private Use, on Entry, and before landing, to pay Duty down without Discount.

And for the better and more sure collecting and receiveing of all and singular the Dutyes hereby imposed Bee it further enacted by the authority aforesaid That if any person or persons within the time aforesaid shall import or cause to be imported by way of Merchandize any of the Liquors aforesaid, such Importer shall upon the Entry made of such Liquors and before the landing thereof pay downe the Dutyes hereby imposed in ready money, deducting the Allowances hereafter mentioned, or otherwise become bound unto his Majestie with two or more sufficient Suretyes, or procure three other persons to become bound to his Majestie to answere and pay unto his Majestie the whole Rates and Dutyes hereby imposed by three severall and equall payments; The first payment thereof to be made within three moneths after the Date of the said Obligation; The second payment to be made within six moneths after the Date of the said Obligation; And the third and last payment to be made within nine moneths after the Date of the said Obligation; the takeing which Bonds and the Approbation of the Suretyes therein to be named is hereby left to the discretion of such Farmers or other Commissioners for the time being as shall be intrusted with the receipt and management of his Majestyes Customes and Subsidyes of Tonnage and Poundage or their Deputy Collectors in the severall Ports, or such other person or persons as his Majestie shall authorize and appoint to collect the Dutyes ariseing by this Act And if any person or persons shall import any of the Liquors aforesaid within the time aforesaid not by way of Merchandice nor with intent to sell the same againe, but for his owne private use or occasions, such person soe importing the same shall upon Entry thereof made immediately and before landing thereof pay downe the whole Dutyes by this Act imposed in ready money without any further time given, or any Security to be accepted for the same, or any Abatement or Discount to be therefore made upon any pretence whatsoever.