V. Commissioners may once every three Months call on Merchant to bring in Account of Goods in hand. AND bee it further enacted by the Authority aforesaid That the Commissioners or chiefe Managers and Collectors appointed for the Collecting of this Duty respectively and in their severall and respective Offices once every Three Months without faile or oftner if they shall see cause shall take care for the Balancing and Adjusting of the Merchants their Import Accounts by calling them and requireing them and every of them to bring and deliver to them respectively a particular Account of all the Goods and Merchandize lyeable to this Duty which shall be then remaining on his or their Hands at the Time he or they shall be soe called upon and required And if any such Merchant Importer or other Person shall upon Notice given him or them, or shall upon notice or summons left at his or their usuall place of abode or habitation warning him or them thereunto refuse or neglect to give in such Penalty on Merchant not giving in Account. Account for the space of Fourteene dayes after such notice warning or summons as aforesaid Every such Merchant or Importer shall then be lyable to the Payment of the full Duty of all the Goods he shall stand duely Charged within his or their Import Account and shall pay the same within Fourteene dayes next after following at the furthest Or in default thereof every such Merchant Importer shall forfeite double the value of all the Dutyes of such Goods as shall be found resting and remaineing on his Import Account and shall ever after be incapeable of takeing up any Goods lyable to this Duty in any Port of this Realme for his owne or any other use without Payment downe of the Duty of such Goods as if he were a Retailer Consumptioner or Shopkeeper dealing in such Goods But if If Merchant being in Account, then Commissioners may appoint Searchers of the Goods, such Importer shall upon demand or within Fourteene dayes after give in such Account as aforesaid then the said Commissioners Collectors or chiefe Managers of this Duty may (if they see cause soe to doe) appoint One or more Officer or Officers to Enter into all the Cellers Warehouses Store Cellers or other Places whatsoever belonging to such Importer to Search See and Try by takeing an Account of the Quantity and Quality of the Goods and Merchandize therein remaining whether such Importers Remainder doe agree with his Account or noe and to make Reporte thereof to the said Commissioners or Collectors respectively Which Report of such Officer or Officers Report by searchers taken for true. in case of differences betweene the Remainder and Accompt of such Merchant fhall be reputed taken and esteemed for the true and just remainder according to which the said Commissioners or Collectors fhall proceede in makeing up his Accompt And then such Importer makeing Oath before the said Commissioners Collectors or chiefe Managers Oath of Merchant before passing Account. of this Duty respectively that the Goods and Merchandize remaining viewed by the Officer or Officers aforesaid and all other Goods fhipt out by him or others by which his Account is to be discharged were all and every Part and Parcell of them such Goods and Merchandize as had beene bona fide formerly imported by himselfe and Entred in the Office appointed for the same and there Charged on his proper Import Account and that the said Goods and Merchandizes found soe remaineing had not beene sold or altered either directly or indirectly in their property since [the[1]] first Importation and bringing in of the same into this Realme the said Commissioners Collectors or chiefe Managers of this Duty shall setle and adjust the aforesaid Importers Accounts accordingly But if any Merchant Merchant refusing Officer to search. Importer aforesaid shall refuse to permitt any Officer or Officers Authorized by Warrant from the Commissioner Officer or Commissioners for the Collecting of this Duty in the day time to Enter into or Search his or their Cellars Warehouses Storehouses Store Cellars or other Places and to take an Account of the Quality and Quantity of his and their Goods therein remaining Every such Merchant shall for every such refusall forfeite One hundred Pounds; Penalty, 100. and if permitting Entrance and Search as aforesaid shall neverthelessse refuse to make [Oath[2]] that the Goods and Merchandize viewed and seene and shewn unto the Officer or Officers as aforesaid or Shipt out as aforesaid were Refusing Oath that Goods searched were imported by him; all of them Imported by himselfe from beyond the Seas and Entered upon his Import Account in the Office appointed that for this Duty and without any Alteration or Property all and every such Goods shall be esteemed and reputed the Goods and Merchandize of some other then such Importer and therefore not at all to be reckoned in Discharge of Puniſhment. his Account And if such Merchant shall make Oath and yet shall neglect or refuse for the Space of Fourteene Or making Oath and not paying Duties. dayes following after the doeing thereof to pay and satisfie such Duties as by this Act shall be due and payable thereupon every such Importer his Bond given upon Entry of those Goods which he found wanting shall be returned Bond returned into Exchequer and prosecuted, and further Punishment. into the Exchequer there to be Prosecuted according to the course of law and shall not afterwards upon his or their Importation of Goods into any Port of this Realme be permitted to take up Land or Lay on Shore his or their Goods before Payment downe of the full Duties by this Act Imposed unto the Officer appointed to receive the same at the Port where his Goods shall arrive or be brought in
VI. Importer's Accounts discharged by Exportations. PROVIDED alwayes And it is hereby declared That the Importers Accounts shall be discharged by Exportations by him made for which he shall produce Certificate under the Hands of His Majestyes Searcher or Under-Searcher in the Port of London and of the Searcher of any other of the Out-Ports Certifying the Shipping out of the same And his or their Oath that the same have not beene againe Relanded in England Wales, or Towne of Berwicke upon Tweede. Certificate and Oath.
VII. Drawback to Retailer on Exportation in 18 Months. PROVIDED alsoe That every Importer who shall be Retailer Consumptioner or Shopkeeper dealing in the Commodities aforesaid who are to pay downe the aforesaid Duty upon such his Importation shall upon his Exportation of the said Comodities within the space of Eighteene Months next after such his Importation be repaid the Duties soe by him paid downe upon his Importation of the same by the Officer appointed to receive the said Duty.
VIII. Importer charged with Duty only fro what shall remain Neat after Allowance by Act of Tonnage and Poundage. And forasmuch as the Commodities aforesaid are lyable to Damage on the Seas, And whereas by the Act of Tonnage and Poundage and the Rules and Instructions for Collecting His Majesties Duties ariseing thereby It is directed that Allowance bee made for Damage by Salt-water or otherwise Bee it further enacted by the Authoritie aforesaid, That noe Importer of the Commodities chargeable by this Act shall bee charged for any greater Proportion of the Goods herein mentioned duely Entered at the Custome-house then what shall remaine Neate after such Allowance or Abatement.
