Taxation Act 1701

1. Introductory Text

2. We Your Majesties most dutiful and loyal Subjects the Commons...

3. II. What Persons shall be deemed and charged as Retailers of Cyder and Perry.

4. III. All the said Duties to be under the Commissioners of;

5. IV. Persons having Malt in their Custody on the said 9th March 1701, to enter the same on or before the 10th April 1702.

6. V. Officers to take Account, &c. of Malt in Possession of Persons upon 9th March 1701,

7. VI. Officers to be admitted into Houses, &c. of Persons making Malt after 9th March 1701;

8. VII. Duties owing to be cleared off within Three Months after Entry.

9. VIII. Neglecting, &c. to make Payments, &c.

10. IX. What deemed a Bushel of Malt,

11. X. On or before the 10th April 1702, Maltsters, &c. to give Notice in Writing to Officer of Situation of Cisterns, &c.

12. XI. Maltster, &c. making Malt for Sale, not to erect or use, &c. Cisterns, &c. without Notice to Office;

13. XII. Maltster, &c. conveying Malt from Sight of Gauger, and not giving Notice thereof before 10th April 1702,

14. XIII. Stat. 12 Car. II. c. 24. relating to Excise upon Beer, &c. applied to the Duties under this Act.

15. XIV. How Penalties to be sued for,

16. XV. Malt in Custody of Makers liable to the said Duties and to Seizure for Penalties, &c. as if the Debtor were the Owner.

17. XVI. Commissioners or Officers appointed may compound for Duties with private...

18. XVII. Persons compounding permitting others to make Malt in their Premises, &c. without Notice to Officer, and paying or securing Composition for such Persons,

19. XVIII. Allowance of Four Bushels out of every Twenty Bushels of...

20. XIX. Proviso for Exportation of Malt, except to Scotland, by Persons having paid the Duties.

21. XX. Relanding such Malt to obtain Drawback,

22. XXI. Exporters of Malt to produce Certificate of Duty paid or secured. Such Certificate to be given upon Oaths made as hereby required; also Certificate of Quantity shipped; upon Production of which, Duty repaid;

23. XXII. Buyer to pay to Seller the Duty upon Malt sold before the said 9th March 1701 and not delivered, or Bargain void.

24. XXIII. Proviso for Rent reserved and payable in Malt.

25. XXIV. Importing Malt after the said 9th March 1701 during Continuance of Act, Malt forfeited.

26. XXV. What Bushel deemed a Winchester Bushel. And to the End...

27. XXVI. Malt destroyed by Fire, or perishing by Water,

28. XXVII. Allowance of Four Bushels out of every Twenty Bushels of Grain charged upon the Floor

29. XXVIII. Recital of Stat. 1 W. & M. c. 12.

30. XXIX. Allowance upon Exportation of Malt ground as upon Exportation of whole Malt;

31. XXX. Officer to leave Copy of Gauge with Maker.

32. XXXI. Reasons for passing this Enactment.

33. XXXII. The said Duties, after Payment of Charges, to be paid into the Exchequer.

34. XXXIII. Duties liable thereto in the same Order.

35. XXXIV. No Fee for providing Books or Entries, &c.; Penalty, and Officer to lose his Place also.

36. XXXV. If undue Preference in Registry or Payment, Penalty on Officer; on Deputy.

37. XXXVI. Auditor, &c. not directing or recording, or making Payment in Order, Penalty. How Penalties recovered.

38. XXXVII. What shall not be interpreted undue Preference.

39. XXXVIII. In what Case paying subsequent Orders not held undue Preference.

40. XXXIX. Orders may be assigned.