# Taxation (Coals and Culm) Act 1697, Section VII: Three Months allowed for Payment of Duty, on Security given.


£10 per Cent allowed for prompt Payment of Duty.; No further Duty on Exportation of imported Coals, having paid Duty.; Allowance out of Over-sea Duties.
And it is hereby further enacted by the Authority aforesaid That there shall be allowed to every Master or Owner of any Shipp or Vessell Three Months time for the Payment of the Duty imposed by this Act for such Coals and Culme from time to time imported brought or carried by Sea as aforesaid good and sufficient Security being given for the same such as the Collector or other Chief Officer of the Port or Place where such Goods shall be imported or brought shall approve of or if such Master or Owner shall for the same pay present Money there shall be allowed him after the Rate of Ten Pounds per Centum per Annum for such prompt Payment And if any of the Coals or Culm for which the Duty hereby granted shall be once paid or secured att the Importation or landing thereof shall be againe exported and carried to any other Place of this Kingdome there shall be no further Duty by this Act paid or demanded for the same And if any of the Coals for which the Duty by this Act shall be once paid or secured as aforesaid shall be afterwards carried to any Parts beyond the Seas then an Allowance out of the Over-Sea Duties or Repayment shall be made of so much as was before paid by this Act for the same Coals or Culme

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Source: https://www.legislation.gov.uk/aep/Will3/9/13/section/VII (the official version)
Page: https://openlegislation.uk/taxation-coals-and-culm-act-1697/section-VII
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.