Taxation Act 1701We Your Majesties most dutiful and loyal Subjects the Commons...IIWhat Persons shall be deemed and charged as Retailers of Cyder and Perry.IIIAll the said Duties to be under the Commissioners of;IVPersons having Malt in their Custody on the said 9th March 1701, to enter the same on or before the 10th April 1702.VOfficers to take Account, &c. of Malt in Possession of Persons upon 9th March 1701,VIOfficers to be admitted into Houses, &c. of Persons making Malt after 9th March 1701;VIIDuties owing to be cleared off within Three Months after Entry.VIIINeglecting, &c. to make Payments, &c.IXWhat deemed a Bushel of Malt,XOn or before the 10th April 1702, Maltsters, &c. to give Notice in Writing to Officer of Situation of Cisterns, &c.XIMaltster, &c. making Malt for Sale, not to erect or use, &c. Cisterns, &c. without Notice to Office;XIIMaltster, &c. conveying Malt from Sight of Gauger, and not giving Notice thereof before 10th April 1702,XIIIStat. 12 Car. II. c. 24. relating to Excise upon Beer, &c. applied to the Duties under this Act.XIVHow Penalties to be sued for,XVMalt in Custody of Makers liable to the said Duties and to Seizure for Penalties, &c. as if the Debtor were the Owner.XVICommissioners or Officers appointed may compound for Duties with private...XVIIPersons compounding permitting others to make Malt in their Premises, &c. without Notice to Officer, and paying or securing Composition for such Persons,XVIIIAllowance of Four Bushels out of every Twenty Bushels of...XIXProviso for Exportation of Malt, except to Scotland, by Persons having paid the Duties.XXRelanding such Malt to obtain Drawback,XXIExporters 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;XXIIBuyer to pay to Seller the Duty upon Malt sold before the said 9th March 1701 and not delivered, or Bargain void.XXIIIProviso for Rent reserved and payable in Malt.XXIVImporting Malt after the said 9th March 1701 during Continuance of Act, Malt forfeited.XXVWhat Bushel deemed a Winchester Bushel. And to the End...XXVIMalt destroyed by Fire, or perishing by Water,XXVIIAllowance of Four Bushels out of every Twenty Bushels of Grain charged upon the FloorXXVIIIRecital of Stat. 1 W. & M. c. 12.XXIXAllowance upon Exportation of Malt ground as upon Exportation of whole Malt;XXXOfficer to leave Copy of Gauge with Maker.XXXIReasons for passing this Enactment.XXXIIThe said Duties, after Payment of Charges, to be paid into the Exchequer.XXXIIIDuties liable thereto in the same Order.XXXIVNo Fee for providing Books or Entries, &c.; Penalty, and Officer to lose his Place also.XXXVIf undue Preference in Registry or Payment, Penalty on Officer; on Deputy.XXXVIAuditor, &c. not directing or recording, or making Payment in Order, Penalty. How Penalties recovered.XXXVIIWhat shall not be interpreted undue Preference.XXXVIIIIn what Case paying subsequent Orders not held undue Preference.XXXIXOrders may be assigned.Taxation Act 1701X11701 CHAPTER 5 13 and 14 Will 3An Act for granting an Aid to His Majesty by laying Duties upon Malt Mum Cyder and Perry.
