William and Mary, 1690: An Act for the Encourageing the Distilling of Brandy and Spirits from Come and for laying severall Dutyes on Low Wines or Spirits of the first Extraction. [Chapter IX. Rot. parl. pt. 3. nu. 8.]

1 W. & M. Sess. 1. c. 34. recited.

Excise upon Spirits till 25 Dec. 1695.; The several Rates.

Whereas by an Act made in the Parliament held in the first yeare of their Majestyes Raigne Entituled An Act for Prohibiting all Trade and Commerce with France all Brandies Aqua vite and Spirits are prohibited to be imported into this Kingdome And whereas good and wholsome Brandies Aqua vite and Spirits may be drawne and made from malted Corne For the Encouragment therefore of the makeing of Brandy Strong waters and Spirits from malted Corne and for the greater consumption of Corne and the advantage of Tillage in this Kingdome 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 the authoritie of the same That from and after the foure and twentyeth day of December in the yeare of our Lord one thousand six hundred and ninety untill the five and twentyeth day of December in the yeare of our Lord one thousand six hundred ninety five there shall be paid by way of Excise unto their Majestyes and their Successors for all Low Wines or Spirits of the first Extraction drawne by Distillers or other Makers of Spirits and Strong waters for Sale within this Kingdome of England Dominion of Wales and Towne of Berwicke upon Tweėde the Rates and Duties following (that is to say) For every Gallon of Low Wines of the first Extraction made or drawne from any Forreigne or imported Materialls or any mixture with forreigne Materialls eight pence For every Gallon of Low Wines or Spirits of the first Extraction made or drawne from Brewers Wash or Tilts or from any sort of English Materialls other then from Drinke brewed and prepared from any sort of malted Corne or from Perry or Cider twelve pence For every Gallon of Low Wines of the first Extraction drawne or made onely from Drinke brewed and made of any sort of malted Corne one peny And for every Gallon of Low Wines of the first Extraction drawne or made from Cider or Perry or any Mixture therewith three pence

II. Distillers to draw their Spirits from Corn without Molosses, &c.

Gaugers to see and keep Accounts of the Spirits.; Mixing other Materials; Penalty.

And bee it further enacted by the authoritie aforesaid That all Distillers and others who shall draw or make any Low Wines Spirits or Brandy [from Corne (fn. 1) ] shall brew or cause their Corne to be brewed and made into cleane and wholsome Drinke and from such Drinke soe made and prepared (without any mixture with any Molosses Wash or Tilts or other Materialls whatsoever) shall draw their Low Wines or Spirits of the first Extraction and that it shall and may be lawfull for the Gager and Gagers of Excise from time to time to gage and keepe an Account of the Liquors Worts and Drinke made and drawne by such Distillers or others for the makeing such Low Wines Spirits or Brandies and to see that the same be drawne and made from Drinke made of malted Corne entirely without any Mixture as aforesaid and in case any Distillers or others shall therewith mix any other Materialls either in the Brewing or after the same is made into Drinke and before the same be distilled into Low Wines The said Gagers shall charge the Low Wines drawne from the Drinke soe mixed with the Duty of twelve pence for every Gallon which said Duty shall be answered and paid to their Majestyes and their Successors

III. Distiller making or receiving other Materials;

Penalty.

And bee it further enacted That noe Distillers or others drawing Low Wines or Spirits from Corne prepared as aforesaid shall prepare any Wash from Molosses or other Materialls or recieve any Wash of Molosses or other Materialls from any other person whatsoever untill he has drawne off and distilled all the Liquors made or prepared from Corne as aforesaid on paine of Forfeiture for every Barrell of such Liquors made of Corne as aforesaid found undistilled or drawne into Low Wines the Sum[m]e ⊙f five pounds

IV. Officer making false Return;

Penalty.

And bee it further enacted by the authoritie aforesaid That if any Gager or other Officer of Excise shall wittingly and willingly make a false Charge by returning to the Commissioners any quantity of Low Wines or Spirits of the first Extraction not made from malted Corne as made and drawne from malted Corne such Gager or Officer shall forfeit his Office or Employment and alsoe shall forfeit for every Gallon of Low Wines soe falsly charged or returned the Summe of ten shillings

V. Distiller and others, on Oath of certain Particulars, may export malted Spirits.

Allowance of 3d. per Gallon upon Exportation.

And for the further incouragement of Distillers and others to draw and make Spirits or Brandies from malted Corne brewed into Drinke as aforesaid and to export the same as Merchandize into parts beyond the Seas Bee it further enacted by the authoritie aforesaid That it shall and may be lawfull [to (fn. 2) ] or for any Distillers or others upon Oath made before any two or more of the Commissioners of Excize or Justices of the Peace for the County or place from whence any Brandy or Strong waters is or are intended to be exported that the same were or was made and drawne from Drinke brewed from malted Corne without any mixture with any other Materialls and that the same is not mixed with any Low Wines not drawne a second time nor with any other Spirits or Brandy made from any other Materialls either Native or Forraign and that the Duties of the same are duly entred or paid and that the same are exported for Merchandize to be spent beyond the Seas to export such Spirits or Brandies made from Corne prepared as aforesaid and upon a Certificate under the Hands of the Officer of Excise for the Port or Place where such Spirits or Brandies were shipt off of the quantity soe shipt and that the same was shipt in the presence of such Officers that such Distiller or others soe exporting shall be allowed or paid backe by the Com[m]issioners or their Collector for the Port or Place where such Spirits or Brandy shall be shipt off the Summe of three pence for every such Gallon of Brandy or Spirits soe shipt off

VI. Gauger to charge Distiller with Quantities missing.

And bee it further enacted by the authoritie aforesaid That the Gager and Gagers of Excise shall from time to time gage and take account of all Wash and other Materialls prepared or prepareing for the makeing of Low Wines and alsoe of all Low Wines Spirits or Strong waters found in the Houses Cellars or Warehouses or in any Wash Back Caske or other Vessell or Vessells used by any Distiller or Maker of Low Wines or Spirits and in case he shall misse any quantity or quantityes of Liquor or Drinke brewed or made from Corne or any Wash or other Materialls prepared for makeing of Low Wines which he found or gaged the last time such Gager was at such Distillers not exceeding twenty foure houres before and shall not on Demand recieve Satisfaction what is become of such Drinke or Wash or other such like Materialls That in every such Case it shall be lawfull for such Gager to charge such Distillers with soe much Low Wines as such Liquor Drinke Wash or other Materialls soe missing in his Judgment would reasonably have made

VII. Distiller to give Notice to Gauger of time of distilling and delivering Spirits, except at certain times mentioned.

Penalty £10.

And to the intent that the Duties payable to their Majestyes for all Low Wines Spirits Aqua vite and Strong waters may be the better ascertained collected and levyed Bee it enacted by the authoritie aforesaid That from and after the said foure and twentyeth day of December noe Distiller or Maker of Low Wines Spirits Aqua vite and Strong waters shall distill or sett their Stills at worke for the drawing or makeing any the Liquors above mentioned or shall deliver or carry out any Low Wines Spirits or Aqua vite to any of their Customers in Caske or by the Gallon without Notice thereof first given to the Officer of Excise for the Place or Division where such Distiller or Maker shall live to the intent ( (fn. 3) ) such Officer may be present to see and gage the same unlesse at such times as herein after are mentioned (that is to say) from the nine and twentyeth day of September to the twenty fifth of March yearly betweene the houres of five of the Clocke in the Morning and eight of the Clocke in the Evening and from the twenty fifth of March to the twenty ninth of September yearly betweene the houres of three of the Clocke in the Morning and nine of the Clocke in the Evening upon Paine that every Distiller and Maker of the Liquors aforesaid doeing contrary nereunto shall for every such Offence forfeit the Summe of ten pounds.

VIII. Duties collected as by

12 Car. II. c. 24.; 15 Car. II. c. 11. or any other Act in force.

And bee it further enacted by the authority 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 Majestyes 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 Liveryes 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 Parliament made in the fifteenth yeare of his said Majestyes 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

IX. Penalties of this Act how recoverable.

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 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 Fine Penaltie or Forfeiture shall be to their Majestyes and their Successors and the other moyety to him or them that shall discover informe or sue for the same

X. Any Person may distil, paying the Duties, and being subject to Penalties.

Provided alwayes and bee it enacted and declared by the authoritie aforesaid That it shall and may be lawfull to or for any person or persons dureing the continuance of this Act to make draw or distill for Sale or to be retailed any Low Wines or Spirits from Drinke brewed from malted Corne onely paying the Duties and being subject to all Fines and Penalties as other Distillers are any Law Charter or other thing to the contrary notwithstanding

XI. Excise upon Brandy and other Liquors from Guernsey, &c.

Oath before landing that they are of the Manufacture of those Islands, otherwise adjudged French Commodities.; Penalties of 1 W. & M. Sess. 1. c. 34.

And bee it further enacted by the authority aforesaid That all Strongwaters Brandy Aqua vite or Spirits brought from the Islands of Guernsey Jersey Sarke or Alderney shall be charged with the Duty of eight shillings for every Gallon to be paid to the Collector or Officer of Excise upon Entry thereof before landing And that all other exciseable Liquors brought from the said Islands or any of them except Beere Ale and Mum shall be charged and chargeable with such and the like Duties as are charged or chargeable on the like Liquors made in this Kingdome to be entred and paid as abovesaid And that before the Landing of any such Liquors Oath shall be made by the Importer or Owner of such Brandy Strongwaters or Spirits and other Liquors before the Collector or principall Officer of the Customs of the Port where the same are to be landed That the same are of the Growth and Manufacture of the said Islands or one of them and are not made from or mixed with any Forreign Liquors or Materialls And in case any such Liquors shall be imported and landed before due Entry such Oath made and the said Duties paid the said Strongwaters Brandy and other Liquors shall be taken and adjudged to be of the Growth and Manufacture of the Territories of the French King and the said Liquors shall be destroyed and all persons concerned in the Importation or Sale thereof shall forfeit and suffer all and every the Penalties mentioned in an Act made in the first yeare of their Majesties Raigne Entituled An Act for Prohibiting all Trade and Commerce with France in such and the same manner as if the said Liquors had beene of the Growth and Manufacture of the Territories of the French King and shall be prosecuted and recovered as in the said Act is appointed

XII. Charters for the sole making of Brandy, &c. from Corn void.

Provided also and bee it enacted That all Charters and Letters Patents already made or hereafter to be made or granted for the sole makeing of Brandy Spirits or Strong-Waters from Corne of any sort or in any manner whatsoever as a new Invention or whereby the Power and Liberty given by this Act to all persons for the distilling and makeing Brandy Spirits or Strong-waters from Corne shall be in any manner restrained shall be and are hereby declared and adjudged to be void to all intents and purposes whatsoever.