# Excise Act 1688, Section VIII: Frauds in Payment of Duties recited.


Distiller refusing to permit Gauger to come into his Storehouse, &c.; Penalty.
And forasmuch as it is found by Experience that the payment of their Majesties Duties on Strong Waters Aqua vite and Spirits is much avoided and defrauded by the Distillers or makers of the Commodities aforesaid by reason that the Gaugers and Officers appointed to gauge and charge those Liquors are not duely admitted and permitted to enter and come into the Houses Distilling-houses or Store-houses and other places belonging to or used by such Distillers or Makers of such Strong Waters Aqua vite and Spirits and the penalties imposed by the former Acts are often avoided for such denyall or refusall because proofe cannot be made by the Informers or Officers of any Sale made of any their Commodities before the Duty thereof is paid Bee it enacted by the authoritie aforesaid That from henceforth in case any Distiller or Maker of the Commodities aforesaid shall upon due request or demand made by the Gauger or Officer in the day time or in the night-time in the presence of a Constable refuse to permitt such Gaugers to enter and come into his or their House Distillinghouse Store-house or other places belonging to or used by such Distillers or Makers of Strong Waters Aqua vite or Spirits the partie and parties soe offending shall forfeit and incurr the Forfeitures and Penalties by the said former Acts imposed and inflicted to be recovered in manner as therein and thereby is directed and the Informer or Prosecutor shall not be obliged to prove that such Offenders sold carryed or delivered out part of his Commodities aforesaid before he had paid or cleared the Duties due for the same any thing in the said former Act or any other Act or Statute to the contrary notwithstanding.

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Source: https://www.legislation.gov.uk/aep/WillandMar/1/24/section/VIII (the official version)
Page: https://openlegislation.uk/excise-act-1688/section-VIII
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.