{
  "url": "https://openlegislation.uk/taxation-act-1701/section-XXVI",
  "json_url": "https://openlegislation.uk/taxation-act-1701/section-XXVI.json",
  "legislation": "aep/Will3/13-14/5",
  "legislation_title": "Taxation Act 1701",
  "legislation_url": "https://openlegislation.uk/taxation-act-1701",
  "path": "section/XXVI",
  "kind": "section",
  "number": "XXVI",
  "heading": "Malt destroyed by Fire, or perishing by Water,",
  "text": "on Proof thereof by Oath of Two Witnesses, and of Duty paid or secured, at next Quarter Sessions, and Certificate thereof,; Duty repaid\nAnd whereas several Persons making and dealing in Malt are subject to many Hazards and Inconveniences as well by Fire as Water Be it therefore further enacted by the Authority aforesaid That from and after the Ninth Day of March One thousand seven hundred and one and after the Duty by this Act imposed on Malt is paid or secured to be paid by the Malster if any Quantity of Malt shall unfortunately happen to be destroyed by Fire by the burning of the Malt House Granary or other Place where the same shall be made or kept or shall perish by Water by the casting away of the Barge or Vessel in which the said Malt shall be transported from one Part of this Kingdom to another It shall and may be lawfull for the Proprietor or Proprietors of such Malt so perishing as abovesaid to make Proof thereof by Two credible Witnesses upon Oath and of his or their having paid or given Security to pay the said Duty before the Justices of the Peace of the County Riding or Division where such Accident shall happen at the next Generall Quarter Sessions to be held for such County Riding or Division (who are hereby impowered to give Certificate under their Hands and Seals of such Loss) upon producing of which Certificate to the Officer appointed to collect the said Duty he shall be obliged to repay or allow to the said Proprietor or Proprietors so much of the said Duty as shall have been by him paid for the Quantity of Malt proved to have so perished or been destroyed as abovesaid",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "X",
      "label": "X1",
      "text": "interlined on the Roll."
    },
    {
      "type": "X",
      "label": "X2",
      "text": "any, in King's Printer's Copy."
    },
    {
      "type": "X",
      "label": "X3",
      "text": "interlined on the Roll."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/aep/Will3/13-14/5/section/XXVI",
    "retrieved_at": "2026-10-28T20:22:00.189288+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}