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An extract obligation is a circuitous duty forced upon merchandise during the course of their assembling, creation or dissemination, and is normally proportionate to their

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An extract obligation is a circuitous duty forced upon merchandise during the course of their assembling, creation or dissemination, and is normally proportionate to their amount or worth. Extract obligations were first brought into England in the year 1643, as a component of a plan of income and tax collection contrived by parliamentarian John Pym and supported by the Long Parliament. These obligations comprised of charges on lager beer, juice, cherry wine and tobacco, to

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