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Statute |
Page |
For the Exportation of Beer, Ale, Cyder, and Mum. |
1 W. & M.c. 22. |
87 |
Gauger, &c. to certify Quantity. |
§ 1. |
Ib. |
Excise Duty to be repaid.
Allowance made to Exporters of Cyder and Perry as by this Act, 7 G.I.Stat. 1. c. 20. § 31. |
Ib. |
Ib. |
Merchant relanding, Penalty £50 per Cask, and Ale, &c. forfeited. |
§ 2. |
Ib. |
Proviso for Ale, &c. spent on shipboard. |
Ib. |
Ib. |
Excise Duty thereof how recovered.
Extended to all Parts of Great Britain, 2 G. III. c. 14. § 4. |
Ib. |
Ib. |
Custom Duty how recovered. |
§ 3. |
Ib. |
Duty for Foreign Mum imported, not repaid on Exportation.
The Duty granted by this Act and all Drawbacks made to cease, 27 G. III. c. 13. § 35. and as to Drawback, see Schedule A. to that Act; see also 43 G. III. c. 69. § 1. |
§ 4. |
Ib. |
Beer, Ale, and other Liquors, additional Excise upon, for Three Years, from 24th July 1689. |
1 W.& M. c. 24. § 1. |
88 |
Distiller, after Account of Low Wines taken, selling, &c. without distilling a Second Time, Penalty 5s. per Gallon. |
§ 2. |
Ib. |
Excise how collected. |
§ 3. |
89 |
Thirty-four Gallons accounted a Barrel of Beer or Ale.
This Section appears to be virtually repealed by 43 G. III. c. 69. § 12. which enacts 36 Gallons to be accounted for a Barrel of Beer or Ale. |
§ 4. |
Ib. |
Allowances for Leakage.
See 25 G. III. c. 73. § 1. 35 G.III. c. 113. § 9. and this Section appears to be virtually repealed, and Allowance fixed, 43 G.III. c. 69. § 12. and such Allowance to be in full for all Losses, § 13. of that Act. |
Ib. |
Ib. |
Brewer chargeable with Quantity of Worts missing. |
§ 5. |
Ib. |
Gauger may make Returns upon warm Worts, and make Allowance to Brewers, &c. |
§ 6. |
Ib. |
Aleseller not suable for selling at higher Rate than formerly. |
1 W. & M. c. 24. § 7. |
89 |
Distiller refusing to permit Gauger to enter his Storehouse, Penalty. |
§ 8. |
90 |
Brewer not discharged from Mis-entry, unless he showed Gauger an Account of Beer, &c. at the Time of Return |
§ 9. |
Ib. |
Fraud of Duty, Penalty. |
Ib. |
Ib. |
Brewer, &c. having a concealed Storehouse, Penalty £50. |
§ 10. |
Ib. |
Mixing, concealing, &c. Worts, Penalty 20s. per Barrel. |
Ib. |
Ib. |
Commissioners, &c. of Excise may give Judgment of Penalties. |
Ib. |
Ib. |
Gaugers to leave Notes of their Gauges with Brewers, &c. Penalty 40s. |
§ 11. |
Ib. |
By whom and how Complaints of Overcharges may be determined. |
§ 12. |
Ib. |
Witnesses examined on Oath. |
Ib. |
Ib. |
Offices for Duties, &c. for Anglesey. |
§ 13. |
Ib. |
Commissioner or Officer of Excise taking Money, &c. from any Person but the King, Loss of Office and Incapacity. |
§ 14. |
Ib. |
Limitation and Notice of Information. |
§ 15. |
91 |
Using Molasses or other Composition in Brewing, Penalty £100. |
§ 16. |
Ib. |
Exporting Corn from Berwick, in what Case to have the Benefit of Stat. 1 W. & M. c. 12.
This Section, except so far as it may relate to Malt for Exportation, repealed, 31 G.III. c. 30. § 1. |
§ 17. |
Ib. |
Shipping Scotch Corn at Berwick, Corn forfeited.
The Dutiesimposed by this Act are expired, but the subsequent Parts appear to be in force, except as repealed as above. |
§ 18. |
Ib. |
For granting to their Majesties and the Survivor, for their Lives, certain Impositions upon Beer, Ale, and other Liquors. |
2 W. & M. c. 3. § 1, 2. |
164 |
For doubling the Duties for One Year. |
Sess. 2. c.3. |
219 |
For laying Duties on Low Wines or Spirits of the first Extraction for One Year.
Continued 12 & 13 W.III. c. 11. § 8. but now expired. |
2 W.& M. c. 9. |
236 |
For granting several additional Duties upon Beer, Ale, and other Liquors, for Four Years from the Expiration of 2 W. & M. Sess. 2. c. 3.
Made to cease, as to Brandy, as therein mentioned, 4 W.& M. c. 5. § 2. and expired as to remaining Duties. See 8 & 9 W. III. c. 20. § 1. |
2 W. & M. c. 10. |
238 |
— for One Year. |
3 W.& M. c. 1. exp. |
251 |
For better ordering and collecting the Duties on Low Wines and Strong Waters, and preventing Abuses therein. |
3 W.& M.c. 15. |
321 |
Distiller setting up Vessel, &c. without Notice to Officer, Penalty. |
§ 1. |
Ib. |
— Concealing Spirits, &c. Penalty. |
§ 2. |
322 |
Proviso for Distiller giving Notice where he lives. |
§ 3. |
Ib. |
For granting certain Duties upon Beer, Ale, and other Liquors, for securing certain Recompenses and Advantages to Persons advancing £1,000,000 towards carrying on the War against France. |
4 W. & M. c. 3. |
372 |
Duties granted for 99 Years.
£40,000 per Ann. charged upon Overplus Duties, 6 Ann. c. 5. § 2. continued for Sixteen Years, § 5. and see § 7. of that Act. The said Overplus Duties appropriated, 1 G. I. Stat. 2. c. 12. § 7. and the Duties made perpetual, § 8. and to form Part of the Aggregate Fund, see § 15. of the last mentioned Act. In what Case endorsed Assignments of Shares effectual, 5 G. I. c. 2. § 8. Duties made to cease, 27 G. III. c. 13. § 35. and see § 60. of the last-mentioned Act; also 43 G. III. c. 69. § 1. |
§ 1. |
Ib. |
Deficiencies of Money raised by 4 W. & M. c. 3. supplied. |
5 W. & M. c. 5. |
444 |
For the like Grant as by 4 W. & M. c. 3. and upon Salt for Three Years.
Duty upon Salt made perpetual, 7 & 8 W. III. c. 31. § 2. As to the Duty of One Halfpenny per Gallon on imported or home-made Salt, see 7 & 8 W. III. c. 31. § 43. Overplus of Duties appropriated, 8 Ann. c. 13. see 3 G. II. c. 20. § 1, 2.–5 G. II. c. 6.–18 G. II. c. 5.–26 G. II. c. 3. and the Duties made to cease, 27 G. III. c. 89. § 1. which determines all the then Duties upon Salt. See also 43 G. III. c. 68, 69. § 1.–49 G. III. c. 98. § 1. |
5 W. & M. c. 7. |
447 |
Duty upon Foreign Salt paid by Importer upon Entry, and before Landing. |
§ 2. |
Ib. |
Landing before Entry or Duty paid, or without Warrant, Penalty. |
Ib. |
Ib. |
Six Months' Time for Payment on Security.
These Six Months enlarged to Nine Months, 5 Ann. c. 29. § 5. |
Ib. |
Ib. |
Duty under Commissioners of Excise. |
§ 3. |
Ib. |
Collectors, &c. how appointed—Penalties, &c. recovered as by 12 Car. II. c. 24. or any other Law in force.
The King empowered to appoint particular Commissioners, 2 Ann. Stat. 1. c. 21. § 26. to be under Commissioners of Excise, both in England & Scotland, 38 G. III. c. 89. § 4. |
Ib. |
Ib. |
Entries of the Quantities. |
§ 4. |
448 |
Officer's Warrant to remove gratis on Payment of or Security for Duty—Penalty. Ib. |
Ib. |
Allowance on prompt Payment.
Rock Salt, before removed, to be weighed in the Presence of an Officer, 10 & 11 W. III. c. 22. § 3. |
Ib. |
Ib. |
Conveying Salt without Warrant. |
§ 5. |
Ib. |
Salt seized and detained, if not claimed within Ten Days, forfeited and sold—Proceeds of Sale how disposed of. |
Ib. |
Ib. |
If Owner does not make it appear on Oath that Salt was duly entered, &c. Penalty. |
Ib. |
Ib. |
Retailer not to ship Salt to be sent to any Port in the Kingdom, until he show that Duty is paid or secured. |
5 W. & M. c. 7. § 6. |
448 |
Master of a Vessel, before he has a Warrant for Landing, to deliver in a Particular of Quantity duly signed, and Oath that no other Salt laid on board. |
§ 7. |
Ib. |
Officer to certify Quantity, Penalty.
The Provision in this Section is extended to Boats and Barges carrying Salt down Rivers, 5 G. I. c. 18. § 25. |
Ib. |
Ib. |
Ticket gratis. |
§ 8. |
449 |
Reward to Importer of certain Fish, on Debenture verified by Searcher of Quantity, and Oath. |
§ 9. |
Ib. |
Officer not having Money in Hand to pay Debenture, Commissioners chargeable. |
Ib. |
Ib. |
Officer neglecting to pay, Penalty. |
Ib. |
Ib. |
Duty repaid upon Exportation of Salt—Debenture given.
The Benefit of this Section extended to Scotland, Isle of Man, Jersey, and Guernsey, 2 & 3 Ann. c. 14. § 9. |
§ 10. |
Ib. |
Quarter Session to set the Rate of Salt; Selling above the Rate, Penalty. |
§ 11. |
Ib. |
Certain Salt imported, deemed Foreign Salt. |
§ 12. |
Ib. |
Oaths of Stat. 1. W. & M. Sess. 1. c. 8. taken by Commissioners. |
§ 13. |
Ib. |
Oaths taken by Under Officers. |
§ 14. |
450 |
In Actions brought against Persons executing Act, General Issue, Double Costs. |
§ 15. |
Ib. |
No Certiorari upon Orders made by Commissioners, &c. |
§ 16. |
Ib. |
Measure of Salt settled.
See 7 & 8 W.III. c. 31. § 44. |
§ 17. |
Ib. |
Removing Salt without Notice, Forfeiture of Salt, Penalty £20.
This Penalty extended to the Carrier, 2 & 3 Ann. c. 14. § 8. |
§ 18. |
Ib. |
Relanding Salt laden for Exportation, Penalty.
See 9 & 10 W. III. c. 44. § 27. |
§ 19. |
Ib. |
Proviso for Persons losing Salt at Sea. |
§ 20. |
Ib. |
Owner removing Salt from Pits after Entry, not obliged to pay Excise until sold. |
§ 21. |
Ib. |
Contracts heretofore made, how charged. |
§ 22. |
Ib. |
Chester Salt entered by Weight. |
§ 23. |
451 |
Salt, Rock, entered by Weight. |
§ 24. |
Ib. |
Six Score Pounds a Winchester Bushel.
75lbs. deemed a Bushel, 10 & 11 W. III. c. 22. § 2. reduced to 65lbs. 1 Ann. Stat. 1. c. 21. § 9. |
Ib. |
Ib. |
Allowance to Refiner, on Oath of Quantity and Payment of Duty. |
§ 25. |
Ib. |
Additional Excise upon Beer, &c. for 16 Years. |
§ 26–30. |
452 |
Sums to be a Yearly Fund. |
§ 31. |
Ib. |
Salaries provided, &c. for collecting Salt Duty. |
§ 32. |
Ib. |
Excise Office, &c. continued. |
|
453 |
Appointment of a Comptroller—Accounts of Salt and Excise kept apart—Access to Books, &c. without Fee. |
5 W. & M. c. 7. § 33. |
453 |
140,000 a Yearly Fund—The Revenue chargeable if Duties fall short.
See 10 & 11 W. III. c. 22. § 15. |
§ 34. |
Ib. |
Regulations as to the Loan of £1,000,000. |
§ 35–58. |
Ib. |
Receivers of the Duty on Salt to give an annual Account to the Auditors of the Imprest, to be declared before the Treasurer, &c. |
§ 58. |
460 |
Member of the House of Commons (Exception) not to be a Farmer of Excise Duties.
Nor Commissioners or Farmers, 11 & 12 W. III. c. 2. § 150, 151. |
§ 59. |
461 |
For granting Duties upon Beer, Ale, and other Liquors, for securing certain Recompenses and Advantages to Persons advancing £1,500,000 for carrying on the War against France. |
5 & 6 W. & M. c. 20. Exp. |
483 |
Note of Gauge to be delivered to Brewer.
Altered and explained, 7 & 8 W. III. c. 30. § 25. Section 20. of this Act repealed, 7 Ann. c. 7. § 5. and the Overplus Duties of this Act applied to the Purposes of 1 G. I. Stat. 2. c. 12. See § 12. of that Act; and also 6 G. I. c. 4. § 1. |
§ 49. |
Ib. |
For granting certain Duties for carrying on the War against France. |
6 & 7 W. & M. c. 18. |
600 |
Upon Glass Wares, and Stone and Earthen Bottles, for Five Years, for Goods made within the Kingdom.
These Duties made perpetual, 7 & 8 W. III. c. 31. § 51. Half the Duties on Glass and Glass Wares, and the whole Duties on Stone and Earthen Wares, taken away, 9 & 10 W. III. c. 45. and the Remainder of the Duties on Glass Wares taken away, 10 & 11 W. III. c. 18. and Query as to these Duties having been under the Excise, see 6 & 7 W. & M. c. 18. § 4.
See Subsidies |
6 & 7 W. & M. c. 18. § 1. | 600 |