William and Mary, 1688: An Act for an Additionall Duty of [Excise] upon Beere Ale and other Liquors. [Chapter XXIV. Rot. Parl. pt. 4. nu. 4.]

Reasons for granting the Duties.

Additional Excise upon Ale, &c. given for Three Years.; Beer or Ale above 6s. the Barrel, 9d. a Barrel.; Beer or Ale 6s. the Barrel or under, 3d. a Barrel.; Vinegar of English Materials, 1s. 6d. a Barrel.; Vinegar of Foreign Materials, 4s. a Barrel.; Foreign Beer, &c. imported, 3s. a Barrel.; Cyder or Perry imported, £4. a Tun.; Single Brandy imported, 2s. the Gallon.; Double Brandy imported, 4s. a Gallon.; Cyder and Perry retailed, 1s. 3d. the Hogshead. Metheglin or Mead, 3d. the Gallon.

Wee your Majestyes most dutyfull and loyall Subjects the Commons assembled in Parlyament takeing into serious consideration the great and urgent Occasions which doe presse your Majestyes to an extraordinary Expence of Treasure for the defence of your Kingdomes and Dominions against Invasion and for preserving to your said Subjects the intercourse of Trade for which purpose your Majestyes have found yourselves obliged to equipp and sett out to Sea a Royall Navy and to make and maintaine a Warr against the French King and in most thankfull acknowledgment of your Majesties tender Care of the Welfaire of your People have chearfully and unanimously given and granted and doe hereby give and grant to your Majesties the severall additionall Rates and Duties of Excise herein after mentioned and doe most humbly beseech your Majesties that it may be enacted And bee it enacted by the King and Queens most Excellent Majesties by and with the advice and consent of the Lords Spirituall and Temporall and Commons in this present Parliament assembled and by authoritie of the same That from and after the four and twentyeth day of July which shall be in the yeare of our Lord one thousand six hundred eighty and nine there shall be throughout your Majestyes Kingdome of England Dominion of Wales and Towne of Berwicke upon Tweede raised levyed collected and paid unto your Majesties and your Successors dureing the space and terme of three yeares from the four and twentyeth day of July aforesaid and noe longer for Beere Ale Sider and other Liquors herein after expressed by way of Excise over and above all other Duties Charges and Impositions by any former Act or Acts sett and imposed and in manner and forme following that is to say For every Barrell of Beere or Ale above six shillings the Barrell exclusive of the Duty of Excise brewed by the common Brewer or any other person or persons who doth or shall sell or tapp out Beer or Ale publickly or privately to be paid by the common Brewer or by such other person or persons respectively and soe proportionably for a greater or lesser quantity over and above the Duties already payable for the same nine pence For every Barrell of Beere or Ale of six shillings the Barrell or under brewed by the common Brewer or any other person or persons who doth or shall sell or tap out Beere or Ale publickly or privately to be paid by the said common Brewer or by such other person or persons respectively as aforesaid and soe proportionably for a greater or lesser quantity over and above the Duty already payable for the same three pence For every Barrell of Vinegar or Vinegar Beere brewed or made of any English Materialls by any common Brewer or any other person for Sale to be paid by the maker thereof and soe proportionably for a greater or lesser quantity over and above the Duties of Excise already payable for the same one shilling six pence For every Barrell of Vinegar or Liquor prepared for Vinegar made here for Sale of any Forreigne Materialls or any mixture with Forreigne Materialls to be paid by the maker thereof and soe proportionably for a greater or lesser quantity foure shillings For every Barrell of Beere Ale or Mum imported from beyond the Seas and soe proportionably for a greater or lesser quantity to be paid by the Importers before landing over and above the Duties already payable for the same three shillings For every Tun of Syder or Perry imported from beyond the Seas and soe proportionably for a greater or lesser quantity to be paid by the Importer before landing over and above the Duties already payable for the same foure pounds For every Gallon of single Brandy Spirits or Aqua vite imported from beyond the Seas to be paid by the Importer before landing over and above the Duties already payable for the same two shillings For every Gallon of Brandy Spirits or Aqua vite above proofe commonly called double Brandy imported from beyond the Seas to be paid by the Importer before landing over and above the Duties already payable for the same foure shillings For all Sider and Perry made and sold by Retaile upon every Hogshead to be paid by the Retailer thereof over and above the Duties already payable for the same and soe proportionably for a greater or [lesser (fn. 2) ] Measure one shilling three pence For all Metheglin or Mead made for Sale whether by Retaile or otherwise to be paid by the maker for every Gallon three pence

II. Distiller, after Account taken of Low Wines,

selling without distilling a Second Time, Penalty, 5s.

And be it further enacted by the authoritie aforesaid That if any Distiller or Maker of [any (fn. 3) ] Low Wines shall at any time after the twentieth day of July one thousand six hundred eighty nine after an account hath beene taken by the Gauger of the quantity of his Low Wines sell dispose of or remove the same or any part thereof without distilling or drawing it off a second time every such Distiller or maker of Low Wines for every Gallon soe sold disposed of or removed shall forfeit the summe of five shillings to be levyed in manner as any penalties or forfeitures are levyable by any Act relateing to the Revenue of Excise

III. Excise how collected.

12 Car. II. c. 24.; 15 Car. II. c. 11.

And bee it further enacted by the authoritie aforesaid That the severall Rates and Duties of Excise hereby imposed on the Liquors aforesaid shall be raised levyed collected recovered and paid unto their Majesties and their Successors dureing the time before mentioned and in the same manner and forme and by such rules wayes and meanes and under such penalties and forfeitures as are mentioned expressed and directed in and by one Act of Parlyament made in the twelfth yeare of the Raigne of the late King Charles the Second Entituled An Act for takeing away the Court of Wards and Liveries and Tenures in Capite and by Knights Service and Purveyance and for setling a Revenue upon his Majestie in lieu thereof And alsoe in and by one other Act of Parlyament made in the fifteenth yeare of his said Majesties Raigne Entituled An Additionall Act for the better ordering and collecting the Duties of Excise and preventing the Abuses therein or in either of them, Or by any other Law now in force relateing to the Revenue of Excise not otherwise herein and hereby altered and provided against

IV.

What shall be accounted a Barrel.; Allowances for Leakage.

And for the avoiding all uncertainty and all differences and disputes which of late have beene betweene the Gaugers and the Brewers Victuallers Retailers and other persons chargeable with the duties of Excise touching Beere and Ale and touching the Returns or Charges made or to be made of Beere or Ale by the Gaugers or Officers appointed to take account and ascertaine the same Bee it enacted [and declared (fn. 4) ] by the authority aforesaid That every foure and thirty Gallons of Beere or Ale whether strong or small brewed or made in any part of England Wales or Towne of Berwicke upon Tweede by any the person or persons aforesaid other then within the Cityes of London and Westminster and within the Weekly Bills of Mortality taken by the Gauger according to the Standard of the Ale Quart foure whereof shall make the Gallon remaineing in the Custody of the Chamberlaine of their Majesties Exchequer shall be reckoned accounted and returned by the Gauger or Gaugers or other Officers aforesaid for a Barrell of Beere or Ale And that the allowances appointed to be made and allowed to the Common Brewers other then within the Cities of London and Westminster and the Weekly Bills of Mortality aforesaid for Waste by filling and leakage of their Beere and Ale out of the said Returns or Charges made by the said Gaugers or other Officers aforesaid shall be two Barrells and an halfe upon every three and twenty Barrells of Beere or Ale whether strong or small and noe more any thing in the above mentioned Acts or any other Act of Excise or any Law or Usage to the contrary in any wise notwithstanding and that every Barrell of Beere and Ale made and brewed within the said Cities of London and Westminster and within the Weekly Bills of Mortality aforesaid by any the persons aforesaid shall be reckoned accounted and returned as the same are respectively to be reckoned accounted and returned by the former Acts of Excise and that the Common Brewers within the Cities of London and Westminster and within the Weekly Bills of Mortality shall have the like allowances for waste by filling and leakage out of the said Gaugers Returns as by the said former Acts are directed

V.

Brewer chargeable with the Quantity of Worts missing.

And whereas by the Laws relateing to their Majesties Revenue of Excise It is enacted That Gaugers have power to gauge all Coppers Fatts and Vessells in any Brewhouse and all other places whatsoever belonging to or used by any Brewer Innkeeper Victualler or other Retailer of Beere or Ale and to take an accompt of Beere Ale and Worts from time to time brewed or made and thereof to make Returne and Report in Writeing to the Commissioners and Subcommissioners of Excise and such Returns to be a Charge upon such Brewers Now for the preventing of Frauds and Disputes which may happen or arise by the Gaugers makeing their Returns [as (fn. 5) ] aforesaid Bee it enacted by the authoritie aforesaid That where it shall appeare to the Gauger or Gaugers that any Worts are missing or not lett fairely downe into the Tun and such Gauger cannot finde the same in such Case it shall be lawfull [for such Gauger (fn. 5) ] to charge such Brewer Victualler or other Retailer with soe much Beere or Ale as such Worts soe missing would reasonably make

VI. Gaugers may make Returns upon warm Worts, and make Allowance to Brewer, &c.

And for the avoiding as much as may be all Disputes Bee it enacted That it shall and may be lawfull for all Gaugers to take their gauges and make their Returns and Charges upon warme Worts in the Backs Coolers or other Vessells and in such Case shall make allowance to the Brewer Innkeeper Victualler or other Retailer of one tenth part thereof for Wash and Waste for all Worts soe Returned and Charged which Worts nor any part of the same are to be in any sort afterwards charged with the payment of any Duty of Excise when brewed or made into Beere or Ale.

VII. Ale-seller not suable for selling at a higher Rate than formerly.

Provided alwayes and bee it enacted by the authoritie aforesaid That noe Innkeeper Victualler or other Retailer of Beere or Ale shall at any time hereafter dureing the continuance of this Act or of the additionall Duties hereby imposed be sued impleaded or molested by Indictment Information or Popular Action or otherwise for selling or uttering any Beere or Ale at any other or higher Prices then the Prices heretofore limitted and appointed any thing in this Act or any other Law or Statute to the contrary notwithstanding

VIII. Frauds in Payment of Duties recited.

Distiller refusing to permit Gauger to come into his Storehouse, &c.; Penalty.

And forasmuch as it is found by Experience that the payment of their Majesties Duties on Strong Waters Aqua vite and Spirits is much avoided and defrauded by the Distillers or makers of the Commodities aforesaid by reason that the Gaugers and Officers appointed to gauge and charge those Liquors are not duely admitted and permitted to enter and come into the Houses Distilling-houses or Store-houses and other places belonging to or used by such Distillers or Makers of such Strong Waters Aqua vite and Spirits and the penalties imposed by the former Acts are often avoided for such denyall or refusall because proofe cannot be made by the Informers or Officers of any Sale made of any their Commodities before the Duty thereof is paid Bee it enacted by the authoritie aforesaid That from henceforth in case any Distiller or Maker of the Commodities aforesaid shall upon due request or demand made by the Gauger or Officer in the day time or in the night-time in the presence of a Constable refuse to permitt such Gaugers to enter and come into his or their House Distillinghouse Store-house or other places belonging to or used by such Distillers or Makers of Strong Waters Aqua vite or Spirits the partie and parties soe offending shall forfeit and incurr the Forfeitures and Penalties by the said former Acts imposed and inflicted to be recovered in manner as therein and thereby is directed and the Informer or Prosecutor shall not be obliged to prove that such Offenders sold carryed or delivered out part of his Commodities aforesaid before he had paid or cleared the Duties due for the same any thing in the said former Act or any other Act or Statute to the contrary notwithstanding.

IX. 15 Car. II. c. 11. §6, 7.

Brewer not discharged from Misentry, except he shewed to Gauger an Account of the Beer, &c. at the Time of the Return.; Fraud of Duty.; Penalty.

And whereas in and by the said Act made in the fifteenth yeare of the Raigne of the late King Charles the Second It is amongst other things therein provided or enacted in the words or to the effect following (viz^t) That noe Common Brewer or Brewers shall be sued or prosecuted for any Penalty or Forfeiture by ( (fn. 5) ) or them incurred for or by reason of any Misentry or short Entry if he or they shall within one Weeke after the delivery of the Copy of the Gaugers Returne made on him certifie his or their Entry made for the Weeke for which such Copy of the Returne is delivered according to such Returne for each respective Charge or Brewing or otherwise discharging himselfe Bee it enacted by the authority aforesaid That noe Brewer or Brewers shall from henceforth have or claime any benefitt by the said Provisoe on any Information to be brought against him or them for Non Entry wilfull false Entry or Non-payment If it shall appeare by the Evidence given that such Brewer soe sued for Non Entry or short or false Entry or Non-payment did not (bona fide) shew to the Gauger or Gaugers appointed to take account of the Beere or Ale by them brewed all the Beere Ale and Worts of each respective Guile for such time for which such Copy of the Returne was made or given, Or if any apparent Fraud was acted or made to defraud their Majestyes of their Duty for any part of the Drinke brewed in the time for which such Copy of the Returne is made or given by the Gauger in such case such Brewer shall incurr all the Penalties and Forfeitures by the former Acts provided or inflicted The said Provisoe or any thing in any Acts or Statute relateing to the Excise in any wise notwithstanding

X. Brewer, &c. having concealed Storehouse, &c.

Penalty, £50.; Mixing, concealing, &c. Worts, Penalty 20s. a Barrel.; Commissioners of Excise, &c. may give Judgment of Penalties.

And for avoiding some Doubts that have arisen It is hereby declared and enacted by the authority aforesaid That every Common Brewer Inn-keeper Victualler or Retailer of Beere or Ale who contrary to the said Act made in the said fifteenth yeare of the Raigne of the late King Charles the Second shall make use of any private or concealed Storehouse Celler or place for the laying of any Beere or Ale or Worts in Caske shall forfeit the Summe of fifty pounds for every such Offence And every such Brewer Inn-keeper Victualler or Retailer who contrary to the said Act made as aforesaid shall mix conceale or convey away any Worts shall forfeit twenty shillings for every Barrell of Worts by him or them soe mingled concealed or conveyed away contrary to the said Act And the Commissioners of Excise and Justices of the Peace and all others authorized to heare and determine Forfeitures and Offences against the Laws relateing to the Excise respectively on Complaints or Informations brought for these Offences or either of them and duely proved before them are hereby authorized to give Judgement or Sentence for the respective Forfeitures accordingly any Ommission or not repeating of the said Offences or either of them in and by the said Act notwithstanding

XI. Gaugers to leave Notes of their Gauges with Brewers, &c.

Penalty, 40s.

And to the end Common Brewers and other persons paying the Duty of Excise may not be overcharged It is hereby declared and enacted That true Notes in Writeing of the last Gauges made or taken by the said Gaugers shall be left by them with all Brewers Makers or Retailers of Beere Ale or other exciseable Liquors respectively or some of their Servants at the times of their takeing their said Gauges containing the quantity and quality of the Liquors soe gauged upon penalty of forty shillings for every Offence or Neglect of the said Gauger or Gaugers

XII. By whom and how Complaints of Overcharge returned may be determined.

Witnesses examined on Oath.

And it is hereby enacted That the Commissioners of Excise or Appeales or Justices of Peace within whose Jurisdiction respectively any such Brewer Maker or Retailer shall inhabite or dwell upon Complaint to them made by or on the behalfe of such Brewers Makers or Retailers of any Overcharge returned upon them by any of the said Gaugers shall and are required to heare and determine all such Complaints and examine the Witnesses upon Oath which shall be produced as well on the behalfe of the partie makeing such Complaint as on the behalfe of all and every other party and parties (which Oath they have hereby power to administer) and thereupon or by other due proofe to discharge or acquitt such Brewer Maker or Retailer of soe much of his and their respective Charges as shall be soe made out before them any thing in this or in any former Law or Statute to the contrary notwithstanding

XIII. Offices for Duties, &c. for Anglesey.

And whereas there is but one Market Towne in the County of Anglesey by reason of which the Inhabitants of some parts of the said County are putt to extraordinary trouble and expence to make their Entryes and Payments being foure and twenty miles distant from the said Market Towne Bee it enacted by the authority aforesaid That for the ease of the said Inhabitants liveing remote from the said Market Towne there shall be Offices kept for the makeing Entries and Payments in the severall Townes of Holyhead Newborough and Llanerchthmeth as well as in the Towne of Beaumaris where onely the said Office has beene accustomed to be kept

XIV. Commissioner or Officer of Excise taking Money of any Person but the King.

Punishment.

And whereas severall Collectors Surveyors Gaugers and other persons imployed about collecting surveying or gauging the Duty of Excise have beene forced to pay severall summs of money to the Commissioners of Excise or their Registers or Clerks [upon (fn. 6) ] pretence that the same is for writeing signing and sealeing Instructions or Orders for every such Officer to execute his place which must cause such Officer to reimburse himselfe upon the People by one meanes or other For prevention whereof Bee it enacted That noe Commissioner or [other (fn. 7) ] person imployed about the Duty of Excise shall demand take or receive any summe of money or other reward whatsoever from any person other then their Majestyes upon paine of forfeiting his or their Office upon proofe thereof by two or more credible Witnesses before any two of their Majesties Justices of the Peace soe as every such person soe offending is hereby made uncapable of executeing any Office in their Majesties Revenue of the Excise for the future

XV. Information against Brewer, &c. to be within Three Months after Offence, and Notice within a Week after laying Information.

Provided alsoe That noe Information shall be brought laid or prosecuted against any Common Brewer or Brewers or Alehousekeeper for any false or misentry or Offence made or committed from and after the foure and twentyeth day of July one thousand six hundred eighty and nine unlesse the same Information or Informations be laid and entred before such persons appointed to determine the same within three months next after every such Offence committed and that notice thereof be given to such person or persons (against whome such Information shall be laid) in writeing or left at their Dwelling Houses within one Weeke after the laying and entring such Information to the end a timely provision may be had and made in defending the same any thing in this Act or other Law to the contrary notwithstanding

XVI. Using Molossus or other Compositions in brewing.

Penalty, Forfeiture of Liquors and £100.

And bee it further enacted by the authority aforesaid That from and after the first of September one thousand six hundred eighty nine noe Common Brewer or Retailer of Beere or Ale shall use in the brewing or working of any Beere or Ale any Molossus Course Sugar Honey or Composition or Extract of Sugar upon the penaltie of the Forfeiture for every such Offence of all such Liquors wherein any Molossus or Course Sugar Hony or such Composition or Extract shall be putt and alsoe of the Summe of one hundred pounds one moyety of all the said Forfeiture to be to their Majesties the other moyety to the Informer to be recovered by Action of Debt Bill Plaint or Information in any of their Majesties Courts of Record wherein no Essoigne Wager of Law or any more then one Imparlance shall shall be allowed soe as such Suite be commenced within six months after such Forfeiture incurred

XVII. Exporter of Corn from Berwick to have the Advantage of c. 12. ante.

And bee it further enacted That when Mault or Barley of English Growth Winchester Measure shall be at foure and twenty shillings by the Quarter or under Rye of English Growth at two and thirty shillings by the Quarter or under and Wheate of English Growth at eight and forty shillings by the Quarter or under in the Towne or Port of Berwicke upon Tweede every Merchant or other person who shall putt on Shipboard in English Shipping the Master and two thirds of his Marriners at least being their Majestyes Subjects any sorts of the Corne aforesaid from the said Port or Towne of Berwicke with intent to export the said Corne into parts beyond the Seas and shall pursue all and every the Methods and Things prescribed and appointed in that behalfe in and by an Act made in this present Session of Parliament Entituled An Act for Encourageing the Exportation of Corne shall have the benefitt and advantage of the said Act and of every thing therein contained as fully to all intents and purposes as if the said Corne had beene put on Shipboard from any Port or Ports of this Kingdome or Dominion of Wales

XVIII. Shipping Scotch Corn at Berwick.

Penalty, Forfeiture of the Corn.

Provided alwayes and bee it enacted That if any Merchant or other person whatsoever shall putt on Shipboard any Corne of the growth of Scotland out of the said Port of Berwicke upon Tweede That all such Corne shall be forfeited (that is to say) one third part to their Majesties one other third part to the Informer and the other third part to the Poore of the said Towne of Berwicke.