William and Mary, 1688: An Act for the Exportation of Beere, Ale, Syder and Mum. [Chapter XXII. Rot. Parl. pt. 4. nu. 3.]

Ale, &c. may be exported.; Paying Duty of Custom.; Gauger, &c. to certify Quantity.; Excise to be repaid.

For the Advancement of Trade and Encouragement of Tillage and Manufacture of this Realme 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 Parlyament assembled and by the authoritie of the same That from and after the twenty fourth of June in the yeare of our Lord one thousand six hundred eighty nine It shall and may be lawfull for any person in any Seaport or upon any Navigable River to export and shipp off as Merchandize within any of the usuall and allowed Ports by Law and at the common Keyes for Exportation and ladeing on Board of Merchandize or Keyes to be appointed for that purpose and within the usuall houres of Excize for accompt of himselfe or any other (to be exported into Forreigne parts) in the presence of a sworne Gauger or other sworne Officer to be appointed by the Farmers Commissioners or Sub Com[m]issioners of their Majestyes Excise upon Notice thereof to them given at the Office of Excise within the Limitts whereof the said Ale Beere Sider and Mum was brewed or made of the respective Port or Place whence the same shall be shipped any sort of strong Ale strong Beere Sider or Mum to be spent beyond the Seas paying Custome for the same after the Rate of one shilling for every Tunn which shall be exported in any English or Forreigne Vessell and noe more or other Duty whatsoever Which said Gauger or Officer aforesaid shall certifie the quantity of the said Beere Ale Syde or Mum shipped off to the Commissioners and Officers of Excise where the Entry thereof shall be made who are hereby required to make allowance or repay the Excise of the Beere Ale Syder or Mum soe exported unto the Brewer or Maker thereof within one month after such Exportation deducting three pence per Tunn for the Charges of their Officers and noe more

II. Merchant unlading, &c. such Ale, &c.

Penalty, Ale, &c. forfeited, and £50 per Cask.; Proviso for Ale, &c. spent on Shipboard.; Excise thereof how recovered.

And bee it further enacted by the authoritie aforesaid That if any Merchant or Master of any Shipp or Vessell or other person shall cause or suffer any of the said Liquors soe shipped in any Vessell as Merchandize to be unshipped unladen and laid on Land or putt into any other Shipp or Vessell within the Kingdome of England Dominion of Wales or Towne of Berwicke upon Tweede he or they shall forfeite the same and fifty pounds of lawfull Money of England more for every Caske he or they shall soe unduely land or putt aboard any Vessell to be [recorded (fn. 1) ] in any of his Majestyes Courts of Record by Information Bill or Plaint The one moyety of which Forfeiture shall be to the use of the King and Queens most excellent Majestyes the other moyety to the Informer [or (fn. 2) ] Prosecutor And to the intent their Majesties Duty of Excise may not be prejudiced for such Beere Ale Sider or Mum as shall be spent on Shipboard their Majestyes Commissioners and Officers of the Customes are hereby required and enjoyned to charge every Master of any Shipp or Vessell in his Victualling Bill with soe much Beere. Ale Sider or Mum and noe more as such number of Men use to spend in such Voiages The Excise whereof to be recovered according to the Laws and Rules already established

III. Duty of Customs how levied.

And bee it further enacted by the authoritie aforesaid That the aforesaid rate of one shilling the Tunn for Beere Ale Syder and Mum to be exported as aforesaid shall be levyed and paid under such Rules and Penalties and for such time and in such manner as by the Laws of Tonnage and Poundage are ordained

IV. Duty for Foreign Mum on Importation not repaid on Exportation.

Provided alwayes and bee it ( (fn. 3) ) enacted by the authoritie aforesaid That noe Mum imported from Forreigne parts dureing the continuance of this Act shall have any part of the Duty of Custome or Excise which was paid at the Importation thereof repaid upon Exportation any Law Statute or Usage to the contrary in any wise notwithstanding.