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Spirit Duties, etc. Act 1741
The Spirit Duties, etc. Act 1741 (15 Geo. II, c.25) was an Act of Parliament of the Parliament of Great Britain passed in 1742, in force from 29 September 1742, and formally repealed in 1867. It allowed rum brought from the colonies to be stored on shore before the excise duty was paid.
==Aims==
The Act aimed to simplify the importation of spirits. Previously, it was required to pay the excise duties on the entire shipment before it could be landed and sold. This meant that any delay in organising payment would require the ship carrying the spirits to remain in port until the cargo was cleared, both straining the capacity of the harbour and leaving the merchant with the additional costs of chartering the ship longer than anticipated. In order to avoid this, it was enacted that the cargo could be offloaded into specified secure warehouses on shore, at the importers' expense, if they gave their bond or security for the value of the duties. Duties would then be collected by the excise officers on the cargo as it was sold from the warehouses; if any remained unsold after six months from landing, the remaining duty was payable on it as a lump sum on that date.
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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