# Taxation (Wines and Vinegar) Act 1670, Section XIII: Liquors not having paid Duty in the Stores of Merchants or Retailers on the 24th June 1670, charged.


And bee it further enacted that all liquors aforesaid which upon the fower and twentyeth day of June One thousand six hundred and seaventy shall remaine in the Cellars or Storehouses of any Merchant Importer Wine-Cooper or other tradeing person or retailer (unlesse the said retailer hath paid or secured the duty) shall be lyeable unto and charged with the duty imposed by this Act and shall pay or secure to His Majestie the duty due for the same haveing allowance of the same abatements and defalcations to all intents and purposes as if the said Wine had beene imported within the time limited by this present Act.

---
Source: https://www.legislation.gov.uk/aep/Cha2/22/3/section/XIII (the official version)
Page: https://openlegislation.uk/taxation-wines-and-vinegar-act-1670/section-XIII
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.