William and Mary, 1690: An Act for doubling the Duty of Excise upon Beere Ale and other Liquors dureing the space of one yeare. [Chapter III. Rot. Parl. pt. 3. nu. 2.]

The Reasons for passing this Act.

Additional Excise Duties on Beer, Ale, Cider, &c.

Wee Your Majestyes most Dutyfull and Loyall Subjects the Commons in Parlyament Assembled haveing Entred into a Serious Consideration of the Extraordinary Expences in which Your Majesties are ingaged for the necessary Defence of Your Realmes the perfect Reduceing of Ireland and the effectuall Carriing on the Warr against France and being desireous to Raise Aids and Supplyes proportionable to the greatnes of the Occasions Have towards the Ends and Purposes aforesaid found it expedient to Increase the Impositions upon Beere Ale and other Liquors and have unanimously Given and Granted and doe hereby Give and Grant unto Your Majestyes the severall Additionall Rates Impositions Duties and Charges upon Beere Ale Cider and other Liquors herein after expressed and doe most humbly Beseech Your Majestyes that it may be Enacted And bee it enacted by the King and Queens most Excellent Majestyes by and with the Advice and Consent of the Lords Spirituall and Temporall and Commons in this present Parlyament Assembled and by Authoritie of the same That from and after the Seventeenth Day of November in the Yeare of our Lord One thousand six hundred and ninety there shall be throughout the Kingdome of England Dominion of Wales and Towne of Berwicke upon Tweede Raised Levyed Collected and Paid unto Their Majesties and Their Successors dureing the Space and Terme of One Yeare commenceing from the Seventeenth Day of November aforesaid and noe longer for Beere Ale Cyder and other Liquors herein after expressed by Way of Excise over and above all other Dutyes Charges and Impositions by any former Act or Acts Sett and Imposed the Duties Charges and Impositions herein after mentioned and in Manner and Forme following That is to say

On Beer above 6s. the Barrel, 3s. 6d. per Barrel.

For every Barrell of Beere or Ale above Six shillings the Barrell brewed by the Common Brewer or any other Person or Persons who doth or shall Sell or Tapp out Beere or Ale publickly or privately or at Faires Wakes Chewts By-Drinkings or otherwise to be Paid by the Common Brewer or 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 Three shillings and three pence

Beer 6s. and under, 9d. per Barrel.

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 Tapp 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 Ninepence

Vinegar and Vinegar Beer on hand, 2s. 6d. per Barrel.

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 and now in the hands of any Vinegar maker unsold or not delivered to any Retailer thereof over and above the Dutyes of Excise now payable for the same Two shillings & sixpence

Vinegar and Vinegar Beer brewed after 17th of November, 2s. 6d. per Barrel.

And for every Barrell of Vinegar or Vinegar Beere from the said Seventeenth of November to be Brewed or Made of any English Materialls by any Common Brewer Vinegar-maker or other Persons 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 Two shillings sixpence

Vinegar of Foreign Materials on hand, 4s. per Barrel.

For every Barrell of Vinegar made here for Sale that hath run through Rape or made with or passing through any Forrein Materialls [or any mixture with Forreine Materialls (fn. 1) ] now in the hands of any Vinegar-maker unsold or not delivered to any Retailer thereof Foure shillings.

Vinegar of such Materials made after 17th Nov. 4s. per Barrel.

And for every Barrell of Vinegar or Liquor prepared for Vinegar from the said Seventeenth day of November to be made here for Sale passing or to passe through Rape or made with or passing through any Forreine Materialls or any mixture with Forreine Materialls to be Paid by the Maker thereof and soe proportionably for a greater or lesser quantity Foure shillings

Beer, Ale, and Mum imported, 9s. per Barrel.

For every Barrell of Beere Ale or Mum Imported from beyond the Seas or from the Islands of Guernsey or Jersey and soe proportionably for a greater or lesser quantity to be Paid by the Importers before Landing over and above the Dutyes already payable for the same Nine Shillings

Cider and Perry imported, £4. 10s. per Tun paid before landing.

For every Tun of Cyder 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 Dutyes already payable for the same Foure Pounds Ten shillings

Cider and Perry sold by Retail, 3s. 9d. per Hogshead.

For all Cyder and Perry Made and Sold by Retaile upon every Hogshead to be paid by the Retailer thereof over and above the Dutyes already payable for the same and soe proportionably for a greater or lesser Measure Three shillings and nine pence

Mead, &c. for Sale, 4d. per Gallon.

For all Metheglin or Mead made for Sale whether by Retaile or otherwise to be paid by the Maker for every Gallon Foure pence

II. The said Duties raised as by

12 Car. II. c. 23.; 12 Car. II. c. 24.; 15 Car. II. c. 11.; 1 W. & M. Sess. 1. c. 24. or any other Act.

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 Deductions Allowances Wayes and Means 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 A Grant of certaine Impositions upon Beere Ale and other Liquors for the Increase of His Majestyes Revenue dureing His life And one other Act made in the said Twelfth Yeare of the Raigne of the [said (fn. 1) ] late King Charles the Second Entituled An Act for takeing away the Court of Wards and Liveries and Tenures in Capite and by Knight Service and Purveyance and for Setleing 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 late Majestyes Raigne Entituled An Additionall Act for the better Ordering and Collecting the Duty of Excise and preventing the Abuses therein, Or in one Act of Parliament made in the First Yeare of the Raigne of Their present Majesties Entituled An Act for an Additionall Duty of Excise upon Beere Ale and other Liquors Or by any Law now in force relateing to the Revenue of Excise

III. What Persons esteemed Retailers.

And bee it further Enacted by the Authoritie aforesaid That all Persons who doe or shall usually Entertaine or Lodge any Waggoners Carriers Strangers or Wayfairing Men shall be taken and esteemed Retailers within the meaning of this Act

IV. Persons living in or near a Market Town where a common Brewer is

who in one Year hath not brewed the Beer drank in their Houses, brewing Beer to be drank in the House; Penalty £100.

And that Their Majestyes may not be prevented of the Duties hereby Granted by any Frauds or Practices to lessen the same Bee it further Enacted That noe Victualler or Retailer nor any other Person or Persons inhabiting in any Markett Towne or in any City or Suburbs of the same or in any Towne Corporate or in Parts adjoyning to any City or Suburbs Towne Corporate or Market Towne where there is or shall be a Common Brewer or Brewers brewing makeing or selling Strong Beere or Ale and Small Beere who within the space of one Yeare to be accounted from the said Seventeenth Day of November have not or hath not brewed and made the Strong Beere Small Beere or Ale dranke consumed spent or sold in their respective Houses Outhouses or other Places [shall not (fn. 2) ] dureing the Terme aforesaid brew or make any Strong Beere Strong Ale Small Beere or Ale to be drunke consumed or spent in their respective Houses or Families under paine to forfeit for every such Offence the Summe of One hundred pounds

V. Commissioners, upon Information, may summon Witnesses.

Such Persons refusing to appear or to give Evidence.; Penalty not exceeding 40s.

And bee it further Enacted That it shall and may be lawfull to and for the Commissioners of Excise and Justices of the Peace respectively upon any Information Exhibited before them for any Offence committed against the Lawes of Excise to Summon any Person or Persons other then the Partie or Partyes Accused to appeare before them at a certaine day time and place to be inserted in such Summons and to give Evidence for discovery of the truth of the matter in Controversie before them And in case of neglect or refusall to appeare or if on appearance such Person or Persons shall refuse to give Evidence when he shall be thereunto Required Every such Person soe makeing Default shall forfeit and lose for every such Offence any Summe or Summes of Money not exceeding Forty shillings to be Imposed Recovered Levyed and Disposed in manner as herein after is mentioned.

VI. Penalties how recovered and disposed of.

And bee it further Enacted by the Authority aforesaid That all Fines Penalties and Forfeitures by this Act Imposed shall be Sued for Recovered and Levyed by such Wayes Means and Methods as any other Fine Penaltie or Forfeiture is or may be Recovered by any Law or Laws of Excise or by Action of Debt Bill Plaint or Information in any of Their Majestyes Courts of Record at Westminster And that one Moyety of such Forfeiture or Penaltie shall be to Their Majestyes Their Heires and Successors and the other Moyety to him or them that shall Discover Informe or Sue for the same

VII. Persons exporting Beer, &c. according to 1 W. & M. Sess. 1. c. 22. entitled to certain Allowances.

Provided alwayes and bee it Enacted by the Authoritie aforesaid That upon any Person or Persons Exporting any sort of Strong Beere Strong Ale Cyder or Mum according to the true intent and meaning and pursuant to the Directions of an Act made in the First Yeare of Their Majestyes Raigne Entituled An Act for the Exportation of Beere Ale Cyder and Mum the Commissioners and Officers of Excise where the Entry thereof shall be made are required to make Allowance or Repay as well the Additionall Duty of Excise by this Act Imposed upon all such Beere Ale Cider and Mum as the Duty in the said Act mentioned unto the Brewer or Maker thereof within one Month after such Exportation deducting the Three pence per Tun for the Charges of Their Officers by the said before mentioned Act directed to be deducted

VIII. Brewer, &c. carrying off his Guile of Beer, &c. without Notice to Officer.

Brewer refusing to declare to Officer how much Guile be intends to make into Strong Beer, Officer may charge the whole as Strong Beer.; Brewer making Increase of Strong Drink after Gauge taken; Penalty.; Brewer, &c. mixing, &c. Small Beer with Strong; Penalty 20s.

And to the end Their Majestyes may be duely Answered the Rates and Duties hereby granted and intended in the Proportions designed Bee it further Enacted by the Authority aforesaid That noe Brewer or Victualler who doth or shall Sell and Deliver Beere or Ale to any of their Customers in Caske doe or shall without giveing Notice to the Supervisor or Gauger appointed for the Place and Division where such Brewer or Victualler doth or shall inhabite Cleanse Carry off or Convey away any part of his or their Guile of Beere or Ale before the whole of such Guile shall be brewed off and be in the Tunns Backs or Coolers and untill such Officers shall or might have taken an Account of the same and of the distinct Qualities thereof in their respective Vessells At which time the Brewer or Victualler or his or their Servants working the same in case he or they intend to make a Partie Guile thereof shall declare to such Gauger or Officer how much thereof he intends to make into Strong Beere or Strong Ale and how much into Small upon Penalty of forfeiting Twenty shillings for every Barrell of Beere Ale or Worts he shall soe Cleanse Carry off or Convey away over and above the Penalties already imposed for Conveying away or Concealing Beere or Ale And in case such Brewer or Victualler or their respective Servants brewing such Beere or Ale shall refuse to declare to such Officers how much of their Guile or Brewing they intend to make into Strong Beere or Ale and how much into Small It shall be lawfull for such Officer to Returne and Charge the whole of such Guile to be Strong and such Brewer or Victualler shall pay the Duties thereof accordingly And in case after such Gauge taken or Declaration made such Brewer or Victualler shall make any Increase of the Strong Drinke soe Gauged or Declared by any Wayes or Means whatsoever such Increase shall be deemed and taken to be and proceed from mixing Small Beere with such Strong Beere or Ale and such Brewer or Victualler shall forfeit Twenty shillings for every Barrell soe Increased over and above the Penalties already Imposed for mixing Small Beere with Strong and soe proportionably And further That if any Brewer Victualler or Retailer shall out of the Brewhouse or Place of Brewing Start or Mix any Small Beere or Small Worts with or amongst Strong Beere Strong Ale or Strong Worts in Caske such Brewer Victualler or Retailer soe doeing shall forfeit and lose for every such Offence Twenty shillings

IX. By whom Duty paid.

Provided alwayes and bee it Enacted That the Duty of Excise granted by this Act shall be Charged on and Paid by the Common Brewer and not by the Retailer or Spender save onely where the Retailer brews for Retailing in his owne House or Houses and doth not buy his Drinke of any Common Brewer Any thing in this or any other Law to the contrary notwithstanding

X. Continuance of Act.

Provided alwayes and bee it Enacted by the Authoritie aforesaid That this Act or any Clause or Provisoe therein contained shall not continue or be of Force longer then for the said Terme of One Yeare commenceing from the said Seventeenth Day of November One thousand six hundred and ninety other then for the Levying and Collecting the Arreares of the Rates and Dutyes Granted by this Act which shall be unpaid at the end of the said Terme and for the Levying such Fines Forfeitures and Penalties Imposed by vertue of this Act as shall not be Levyed and Paid before the end of the said Terme.