# Taxation Act 1691, Section III: Lodgers of Carriers, &c. deemed Retailers.


And be it further Enacted by the Authority aforesaid That all p[er]sons who do or shall usually entertain or lodge any Waggoners Carriers Strangers or Wayfaring Men shall be taken and esteemed Retailers within the meaning of this Act

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Source: https://www.legislation.gov.uk/aep/WillandMar/3/1/section/III (the official version)
Page: https://openlegislation.uk/taxation-act-1691/section-III
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.