{
  "url": "https://openlegislation.uk/taxation-tobacco-and-sugar-act-1685",
  "json_url": "https://openlegislation.uk/taxation-tobacco-and-sugar-act-1685.json",
  "id": "aep/Ja2/1/4",
  "title": "Taxation (Tobacco and Sugar) Act 1685",
  "short_title": "Taxation (Tobacco and Sugar) Act 1685",
  "long_title": "An Act for Granting to His Majestie an Imposition upon all Tobacco and Sugar Imported betweene the Foure and twentyeth day of June One thousand six hundred eighty five and the Foure and twentyeth day of June One thousand six hundred ninety three.",
  "citation": "1 Jac. 2 c. 4",
  "type": "aep",
  "year": "Ja2/1",
  "number": "4",
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/taxation-tobacco-and-sugar-act-1685/introduction",
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      "path": "",
      "kind": "section",
      "number": null,
      "heading": "For Repairs of the Navy, Payment of the King's Debt, &c.",
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      "heading": "Barter of Goods deemed a Sale, and Duty paid on both if liable.",
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    {
      "path": "section/IV",
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      "number": "IV",
      "heading": "Buyer with design to export to certify Quantity, &c. and give Security, so to do within Four Months.",
      "url": "https://openlegislation.uk/taxation-tobacco-and-sugar-act-1685/section-IV",
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      "path": "section/V",
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      "heading": "Commissioners may once every three Months call on Merchant to bring in Account of Goods in hand.",
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      "path": "section/VII",
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      "heading": "Drawback to Retailer on Exportation in 18 Months.",
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      "path": "section/VIII",
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      "number": "VIII",
      "heading": "Importer charged with Duty only for what shall remain Neat after Allowance by Act of Tonnage and Poundage.",
      "url": "https://openlegislation.uk/taxation-tobacco-and-sugar-act-1685/section-VIII",
      "extent": null,
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    },
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      "path": "section/IX",
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      "heading": "Commissioners may allow for Damage, &c.",
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      "number": "X",
      "heading": "If no Sale or Exportation in 18 Months, Duties to be paid.",
      "url": "https://openlegislation.uk/taxation-tobacco-and-sugar-act-1685/section-X",
      "extent": null,
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    },
    {
      "path": "section/XI",
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      "number": "XI",
      "heading": "Officers appointed in every Port.",
      "url": "https://openlegislation.uk/taxation-tobacco-and-sugar-act-1685/section-XI",
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      "number": "XII",
      "heading": "Importers to enter their Goods in their own Names.",
      "url": "https://openlegislation.uk/taxation-tobacco-and-sugar-act-1685/section-XII",
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      "path": "section/XIII",
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      "heading": "Goods to be landed, &c.",
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      "heading": "Penalties how recovered.",
      "url": "https://openlegislation.uk/taxation-tobacco-and-sugar-act-1685/section-XIV",
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    }
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/aep/Ja2/1/4",
    "retrieved_at": "2026-10-29T20:26:58.277776+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."
}