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Statute |
Page |
For, continuing the Excise until the 20th of August 1660. |
12 Car. II. c. 5. exp. |
206 |
Further Continuance of same Act till 25th December 1660. |
12 Car. II. c. 8. exp. |
207 |
Grant of Impositions upon Beer, Ale, and other Liquors. |
12 Car. II. c. 23. |
255 |
Duty upon Foreign Liquors imported, to be paid by Importer in Money upon Entry made before landing. |
§ 2. |
Ib. |
Common Brewers to make Entries Weekly, and other Retailers of Beer, Ale, &c. Monthly. |
§ 3. |
Ib. |
Brewers not making Entry—Penalty £5. |
12 Car. II. c. 23. § 4. |
255 |
Innkeeper—Penalty £5. |
Ib. |
Ib. |
Retailers—Penalty 20s. |
Ib
|
Ib. |
Brewers and Retailers not clearing off—Penalty. |
§ 5. |
256 |
Retailers—Penalty. |
Ib.
|
Ib. |
No Person compelled to go further to make Entries than next Market Town.
Officers to attend in Market Towns,15 Car. II. c. II. § 9, 10. |
§ 6. |
Ib. |
Commissioners, &c. for executing Act, empowered to appoint Gaugers. |
§7. |
Ib.
|
Gaugers may enter Houses, &c. to gauge, and to make Return to Commissioners. |
Ib.
|
Ib. |
Gaugers to leave Copy of Return with Brewer, &c. which is to be a Charge on Brewer, &c. |
Ib
|
Ib
|
Brewer, &c. refusing Gauger Admittance—Proceedings. |
Ib. |
Ib. |
Brewer, &c.after Warning, selling, not having paid Duty—Penalty. |
Ib. |
Ib
|
What shall be reckoned a Barrel of Beer. |
§ 8. |
Ib
|
What a Barrel of Ale. 34 Gallons to be accounted for a Barrel of Beer or Ale, 1 W. & M. c. 24. § 5; but that Section, as well as the above, seems to be virtually repealed by 43 G. III. c. 69. § 12. which enacts that 36 Gallons shall be accounted for a Barrel of Beer and Ale. |
Ib. |
Ib. |
Prices to be at the usual Rates. |
§ 9. |
Ib. |
Proviso for adding Duty to Price. |
Ib. |
Ib. |
Allowance for Waste and Leakage.
Two Barrels and a Half on Beer or Ale out of London and Westminster, and Weekly Bills of Mortality, 1 W. & M. c. 24. § 5.; but the Allowance for Waste and Leakage, both within and without those Limits, and whether on Beer or Ale, is Three Barrels upon every Thirty-six Barrels, 43 G. III. c.69. § 12. and Retailers not entitled to Allowance for Waste and Leakage, 25 G. III. c. 73. § 1. and see 43 G. III. c. 69. § 12. |
§ 10. |
Ib. |
False Entries—Penalty. |
§ 11. |
Ib. |
No Ale or Beer to be delivered by Brewer to Retailer before Duty paid.
What Person shall be deemed a Retailer, 25 G. III. c. 73. § 1.— 35 G. III. c. 113. § 9. |
§ 12. |
257 |
Proviso for Beer and Ale sold in Fairs. |
Ib. |
Ib. |
Commissioners may compound for Duty with Innkeeper, Retailer, or Victualler. |
§ 13 |
Ib
|
Rates may be farmed for Three Years. |
§ 14 |
Ib
|
Such Contracts to be good in Law. |
§ 15. |
Ib
|
Treasury not to treat with Persons other than such as shall be nominated by Quarter Sessions—such Persons to have the first Refusal. |
§ 16. |
Ib
|
Proviso as to Rate of Farming. |
§ 17. |
Ib. |
Forfeitures and Offences within the Limits of London, where to be determined. |
§ 18. |
Ib. |
In any other County or Place, where to be determined— on Refusal of Justices to determine, then Sub-Commissioners. |
Ib. |
Ib. |
Appeals by Parties aggrieved. |
12 Car. II. c. 23. § 18. |
257 |
Proceedings by Commissioners for Appeals, who may administer an Oath and issue Warrants for levying Penalties. |
Ib. |
Ib. |
Proceedings thereon. |
Ib. |
258 |
Fines and Forfeitures may be mitigated by Commissioners, &c. |
§ 19. |
Ib. |
Such Mitigation a Discharge. |
Ib. |
Ib. |
Proviso as to Amount of Mitigation. |
Ib. |
Ib. |
How the Fines and Forfeitures shall be employed. |
§ 20. |
Ib
|
Head Office erected in London, to be managed by Officers appointed by the King, who are to be Commissioners and Governors for managing the Receipt of Excise. |
§ 21. |
Ib. |
Officers of Excise to take the Oath of Allegiance and Supremacy, and the Oath herein mentioned. |
§ 22. |
Ib. |
Certificate of Oath taken to the next Quarter Sessions. |
§ 23 |
Ib. |
London, Westminster, Southwark, &c. to be under the Management of Head Office.
See also, as to Marybone, 24 G.II. c. 40. § 27 |
§ 24. |
Ib. |
Officers in the Country to be appointed by His Majesty. |
Ib. |
Ib. |
Hours at which Excise Office to be kept open.
The Hours to be from 8 in the Morning until 2 in the Afternoon, 23 G.II. c. 26. § 12. until 3 in the Afternoon at Chief Office, 49 G. III. c. 66. § 2. |
§ 25. |
Ib. |
Commissioners to pay Money collected into Exchequer. |
§ 26. |
Ib. |
In Actions for executing Act, the General Issue may be pleaded—Double Costs.- |
§ 27. |
Ib. |
No Certiorari. |
§ 28. |
Ib. |
Proviso for E. Backwell, for Payment of £ 28, 450. |
§ 29.exp. |
259 |
For settling a Revenue on His Majesty, in lieu of Court of Wards and Liveries, and Tenures incident thereto. |
12 Car. II. c. 24. |
Ib. |
Rates of Excise on Beer, Ale, and other Liquors. |
§ 14. |
261 |
Duty upon Foreign Liquor imported to be paid by Importer in Money, upon Entry made before Landing.
Brandy a Strong Water perfectly made and liable to Duty, 22 Car. II. c. 4. |
§15. |
262 |
Entries to be made Weekly by Common Brewers and Monthly by Innkeepers, &c. |
§ 16. |
Ib. |
Brewers not making Entries—Penalty £10. |
§ 17. |
Ib. |
Innkeeper, &c. —Penalty. |
Ib. |
Ib. |
In what Places Entries to be made.
Officers to attend in Market Towns, 15 Car. II. c. 11. § 9, 10. |
§ 19. |
Ib. |
The Powers of the Commissioners and SubCommissioners to appoint Gaugers. |
§ 20. |
Ib. |
The Powers and Duties of Gaugers. |
12
Car. II. c. 24. § 20. |
262 |
Entering Houses, &c. |
Ib. |
263 |
Gauging Coppers, &c. |
Ib. |
Ib. |
Returning Gauge. |
Ib. |
Ib. |
Return to be a Charge on Brewer, &c. 34
Gallons to be accounted for a Barrel of Beer or Ale, 1
W. & M. Sess. 1.
c. 24. § 5.;
but that Section, as well as the above, seems to be virtually repealed by 43
G. III. c. 69. § 12.
which enacts 36
Gallons to be accounted for a Gallon of Beer or Ale. |
Ib. |
Ib. |
Refusing to permit Gauger to enter—Forbidden by Gauger to sell, &c. selling, &c. after Notice, and not having cleared Duty—Penalty. |
Ib. |
Ib. |
Proportions to be observed in Returns of Gaugers of and for a Barrel of Beer or Ale.
What Person shall be deemed a Retailer, 25
G. III. c. 73. § 1.—35.
G. III.c.113. § 9. |
§ 21. |
Ib. |
Brewers and Retailers to observe the usual Rates and Prices. |
§ 22. |
Ib. |
Allowance for Waste and Leakage.
Two Barrels and a Half on Beer or Ale out of London and Westminster and Weekly Bills of Mortality, 1
W. &
M. c. 24. § 5.
but the Allowance for Waste and Leakage, &
c. both within and without those Limits, and whether on Beer or Ale, is Three Barrels upon every Thirty-six Barrels, 43
G. III. c. 69. § 12.
and Retailers not entitled to Allowance for Waste and Leakage, 25
G. III. c. 73. § I.
and see 43
G. III. c. 69. § 12. |
§ 23. |
Ib. |
Making false Entries—Penalty. |
§ 24. |
Ib. |
No Beer, &c. to be delivered by Brewer, until Duty be paid by the Retailer. |
§ 25. |
Ib. |
Proviso for Beer and Ale sold in Fairs. |
Ib. |
Ib. |
Commissioners, &c. may compound for Duty within their Divisions. |
§ 26. |
Ib. |
Power of Lord Treasurer, &c. to contract for farming Duties. |
§ 27. |
264 |
Such Contracts to be good. |
§ 28. |
Ib. |
Treasury not to treat with Persons other than such as shall be approved by Quarter Sessions. |
§ 29. |
Ib. |
Such Persons to have the first Refusal. |
Ib. |
Ib. |
Proviso as to Rate of letting. |
Ib. |
Ib. |
Forfeitures and Offences within this Act how to be determined in London. |
§ 30. |
Ib. |
In all other Counties, Cities, &c. |
Ib. |
Ib. |
If Justices neglect, then Sub-Commissioners to determine. |
Ib. |
Ib. |
Appeal to Quarter Sessions final. |
Ib. |
Ib. |
Commissioners of Appeal, &c. to examine Witnesses on Oath, and issue Warrants for levying the Penalties. |
Ib. |
Ib. |
Proceedings thereon. |
Ib. |
Ib. |
Power to Justices and Commissioners of Excise to mitigate Penalties, but not to less than Amount of Double Duty. |
§ 31. |
Ib. |
Costs of Officer. |
Ib. |
Ib. |
How Penalties to be employed.
How Penalties to be recovered, 18 G. II. c. 26. § 14.—24 G. II.c. 40 § 29. |
12 Car. II. c. 24 § 32. |
264 |
One principal Office of Excise to be erected in London. |
§ 33. |
265 |
Commissioners appointed by the King. |
Ib. |
Ib. |
Officers to take the Oaths of Allegiance and Supremacy, together with the Oath in the said Act mentioned. |
§ 34. |
Ib. |
To be certified to Quarter Sessions. |
§ 35. |
Ib. |
London, Westminster, &c. under Management of Head Office.
See also, as to Marybone, 24 G. II. c. 40. § 27. |
§ 36. |
Ib. |
Commissioners, &c. to be nominated by His Majesty. |
Ib. |
Ib. |
Hours at which Excise Office to be kept open.
The Hours to be from 8 in the Morning until 2 in the Afternoon, 23 G. II. c. 26. § 12. until 3 in the Afternoon at Chief Office, 49 G. III. c. 66. § 2. |
§ 37. |
Ib. |
Commissioners to pay into the Exchequer. |
§ 38. |
Ib. |
In Actions for executing Act, General Issue may be pleaded—Double Costs. |
§ 39. |
Ib. |
No Certiorari. |
§ 40. |
Ib. |
Proviso as to Act of General Pardon, Stat. 12 Car. II. c. 11. |
§ 41. |
Ib. |
Proviso concerning E. Backwell, as to £ 28,450 advanced by him on Credit of several Orders of this Parliament. |
§ 42. |
Ib. |
For vesting the Arrears of the Excise and new Impost in His Majesty. |
13 Car. II. c. 13. exp. |
316 |
For the better ordering and collecting the Duty of Excise and preventing the Abuses therein. |
15 Car. II. c. 11. |
488 |
Brewers, &c. to give Notice to Officer of setting up, altering, or enlarging Tuns, Fats, &c. |
I. |
Ib. |
Not to keep or use private or concealed Storehouses, Cellars, &c.—Penalty. |
Ib. |
Ib. |
Penalty on Persons occupying Houses where such concealed Tuns, &c. are. |
Ib. |
Ib. |
Such concealed Tun, &c. and all the Beer, &c. may be seized and sold for the Poor.
See 1W. & M. c. 24.§ 10. |
Ib. |
Ib. |
Commissioners under Stat. 12 Car. II. cc. 23, 24. not to farm this Revenue. |
§2. |
489 |
No Farmer capable of being nominated a Commissioner of Excise—Penalty. |
Ib. |
Ib. |
Commissioner of Excise—Penalty. |
Ib. |
Ib. |
All Acts done by such Persons void. |
Ib. |
Ib. |
Persons troubled by them may have their Action and recover Damages. |
Ib. |
Ib. |
All Letters Patent for the above Purpose void. |
§ 3. |
Ib. |
Commissioners, Sub-Commissioners, and Farmers giving false or corrupt Judgment —Penalty. |
§ 4. |
Ib. |
Persons unjustly complaining of the Judgment of the Commissioners, &c.—Double Costs. |
Ib. |
Ib. |
Gaugers to deliver to Brewer, after Entry made, a true Copy of Return—Penalty 40s. |
15 Car. II. c. 11. § 5. |
489 |
Brewer not liable to Prosecution, if he discharge himself within One Week of Delivery. |
§ 6. |
Ib. |
Two Artists to be appointed, One by the Commissioners and One by the Brewer, to compute Gauge, &c. on Oath, who are to give a Copy of Contents to Commissioners and Brewer.
Further Provisions 1 W. & M. c.24. § 11. |
§ 7. |
Ib. |
Commissioners, Farmers, Brewers, &c. not to act as Justices of Peace touching the Excise |
sect; 8. |
Ib. |
Such Acts of such Persons void. |
Ib. |
490 |
Commissioners, &c. to appoint Persons in Market Towns to receive Entries. |
§ 9. |
Ib. |
Place of Office to be published. |
Ib. |
Ib. |
Hours at which such Officer to attend—Penalty. |
Ib. |
Ib. |
Persons coming to such Market Towns and tendering Entry and Payment, not liable to Penalties. |
Ib. |
Ib. |
Hours at which, on Notice, Brewer may sell and deliver Beer, &c.—Penalty. |
§ 10. |
Ib. |
Brewer, after Account taken by Gauger, converting Small Beer or Worts into Strong, or selling the same without Notice to Gauger, or concealing Beer, &c.—Penalty. |
§ 11. |
Ib. |
Brewing Vessels and Utensils liable to Duties and Penalties, in whatever Hands they be. |
§ 12. |
Ib. |
Brewer compounding for Duties not to brew for any other Brewer without giving Notice to Commissioners, &c. of the District—Penalty. |
§ 13. |
491 |
No Person to sell or retail Coffee, Chocolate, &c. without Licence, and giving Security for Payment of Duties. |
§ 14. |
Ib. |
Fee for Licence and Security. |
Ib. |
Ib. |
Selling, &c. without Licence —Penalty.
The collecting the Duties by way of Excise on the Liquors of Coffee, Chocolate, and Tea, repealed, 1 W. & M. Sess. 2. c. 6.§1. The Duty on Sherbet made to cease, 27 G. III. c. 13. § 35. see 43 G. III. c. 69. § 1. |
Ib. |
Ib. |
Brewers, &c. bribing Officers—Penalty £10. |
§ 15. |
Ib. |
Officer receiving Bribe—Penalty £10. |
Ib. |
Ib. |
How such Offences to be proved. |
Ib. |
Ib. |
Penalties may be levied by Distress, &c. |
Ib. |
Ib. |
Foreign or imported Liquors not to be landed before Entry or Duty paid. |
§ 16. |
Ib. |
Warrant for landing to be signed by Officer—Penalty. |
Ib. |
Ib. |
Liquors coasted (Exception) not to be landed before Entry—Penalty. |
§ 17. |
Ib. |
On Appeal, Deposit of single Duty to be made, and Security to Commissioners of Appeal. |
15 Car. II. c. 11. § 18. |
492 |
If, on Appeal, original Judgment reversed, Deposit, or a fit Part thereof, to be restored to Appellant, and Double Costs. |
Ib. |
Ib. |
If Judgment affirmed, Appellant to pay the like Costs. |
Ib. |
Ib. |
Duty to be paid by Persons making Vinegar Beer.
Made to cease, 10 & 11 W. III. c. 21. § 8. and other Duties § 9. of that Act. As to Vinegar for Pickles, and what Persons shall be taken to be Makers of Vinegar for Sale, see 8 Ann. c. 7. § 4. |
§ 19. |
Ib. |
Proviso for Colleges, &c. brewing their own Beer. |
§ 20. |
Ib. |
Appeals to be heard in the proper County.
See 18 G. II. c. 26. § 13. |
§ 21. |
Ib. |
Commissioners, &c. taking Fees or Reward for taking Bonds, &c.—Penalty 10s. |
§ 22. |
Ib. |
Justices of Peace, &c. to meet to determine Offences. |
§ 23. |
Ib. |
How Penalties to be disposed of and recovered. |
§ 24. |
Ib. |
Limitation of Appeals in London and in the Country. |
§ 25. |
Ib. |
Commissioners, Farmers, &c. to take the Oath of Stat. 12 Car. II. c. 23.
See the Oath, 12 Car. II. c. 23. § 22. 12 Car. II. c. 24. § 34. |
§ 26. |
Ib. |
An Explanatory Act for the Recovery of the Arrears of Excise. |
15 Car. II. c. 12. exp. |
493 |
Sureties of Commissioners, &c. not pardoned by Stat. 12 Car. II. c. 11. declared liable. |
§ 1. |
Ib. |
Summons by Commissioners to Persons accountable left at the House, &c. deemed good. |
§ 2. |
Ib. |
For the better ordering and collecting the Duty of Excise. |
16 & 17 Car. II. c. 4. |
554 |
Farmers to have equal Power as former Commissioners or Sub-commissioners (Exception). |
Ib. |
Ib. |
For additional Excise upon Beer, Ale, and other Liquors. |
22 & 23 Car. II. c. 5. exp. |
704 |
For exporting of Beer, Ale, and Mum. |
22 & 23 Car. II.c. 13. exp. |
723 |
For an additional Excise upon Beer, Ale, and other Liquors, for Three Years. |
29 Car. II. c. 2. exp. |
837 |