{
  "url": "https://openlegislation.uk/taxation-no-4-act-1696-aep-will38-9-22/section-IV",
  "json_url": "https://openlegislation.uk/taxation-no-4-act-1696-aep-will38-9-22/section-IV.json",
  "legislation": "aep/Will3/8-9/22",
  "legislation_title": "Taxation (No. 4) Act 1696",
  "legislation_url": "https://openlegislation.uk/taxation-no-4-act-1696-aep-will38-9-22",
  "path": "section/IV",
  "kind": "section",
  "number": "IV",
  "heading": "Maltsters; &c. having Malt in Possession upon the 20th April 1697 to make Entry thereof.",
  "text": "Penalty; And to pay or give Security for Duties within Six Days after Entry; Allowance for prompt Payment.\nAnd be it further enacted by the Authority aforesaid That all and every the said Malsters or Makers of Malt for Sale Sellers and Retailers of Malt Brewers Distillers Inn-keepers Victuallers & Vinegar Makers and all and every other person and persons whatsoever who in Trust for them or any of them or for the Use of them or any of them shall be possessed of or have in his her or their Custody or Possession or in his her or their Out-houses Barnes Granaries or in any other Place or Places whatsoever upon the said Twentieth Day of April One thousand six hundred ninety and seven any Parcell or Quantity of Malt whatsoever shall on or before the Tenth Day of May One thousand six hundred ninety seven make a true and particular Entry att the Office of Excise within the Limitts of which they shall then respectively inhabitt upon paine to forfeit the Su[m]m of Fifty Pounds and the Malt for which no such Entry shall have been made And within Six Days after hee she or they shall have made or ought to have made such Entries as aforesaid shall pay downe the Duties hereby due or payable for such Malt to the proper Officer or Officers for receiving the same or within the said Six Days shall give Security to the said respective Officers for paying the said Duties to His Majesties Use within Six Months then next ensuing And in case the said Duties shall be paid downe within the said Six Days then there shall be allowed out of the said Duty for such prompt Payment a Discount or Allowance after the Rate of Ten Pounds per Centum per Annum for the said time of Six Months.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "X",
      "label": "X1",
      "text": "Houfes, O. & King's Printer's Copy."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/aep/Will3/8-9/22/section/IV",
    "retrieved_at": "2026-10-28T20:23:14.856637+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."
}