# Taxation (No. 4) Act 1696, Section II: What Persons deemed Retailers of Cyder and Perry.


And for the avoiding of Disputes in charging of the Duties upon Cyder and Perry Be it enacted & declared That every Person who shall buy any Cyder or Perry or any Fruit to make into Cyder or Perry and shall sell any of the Cyder or Perry bought or made by the Hogshead or any greater or lesser Measure shall be deemed and taken to be a Retailer of Cyder or Perry and shall be chargeable with the Duties for such Cyder and Perry so sold or bought for Sale.

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Source: https://www.legislation.gov.uk/aep/Will3/8-9/22/section/II (the official version)
Page: https://openlegislation.uk/taxation-no-4-act-1696-aep-will38-9-22/section-II
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.