William III, 1701: An Act for granting an Aid to His Majesty by laying Duties upon Malt Mum Cyder and Perry. [Chapter V. Rot. Parl. 13 & 14 Gul. III.n.5.]

We Your Majesties most dutiful and loyal Subjects the Commons assembled in Parliament for a further Supply for the necessary Defence of Your Majesties Realms and Dominions do humbly present Your Majesty with the Gift of the several Rates Duties and Impositions herein after mentioned and do beseech Your Majesty that it may be enacted And be it enacted by the Kings most Excellent Majesty by and with the Advice and Consent of the Lords Spiritual and Temporal and Commons in this present Parliament assembled and by the Authority of the same That there shall be raised levied collected paid and satisfied unto and for the Use of His Majesty His Heirs and Successors for and upon all Malt Mum Cyder and Perry the several Rates Duties and Impositions herein after mentioned (that is to say)

Duty of 6d. per Bushel upon Malt ground and unground in Possession of Maltster, &c. on the 9th March 1701.; The like Duty on Malt made between the said 9th March and the 24th June 1703; Duty of 10s. per Barrel upon Mum made or imported between the said 9th March 1701 and 24th June 1703; Duty of 4s. per Hogshead upon Cyder and Perry made for Sale between the said 9th March 1701 and the 24th June 1703.

For and upon all Malt ground or unground (whether the same shall be made of Barly or any other Corn or Grain whatsoever) which any Malster or Maker of Malt for sale seller or retailer of Malt Brewer Distiller Innkeeper Victualler or Vinegar Maker within this Kingdom of England Dominion of Wales or Town of Berwick upon Tweed or any Person or Persons in Trust for him [her (fn. 1) ] or them or for his her or their Use shall be possessed of or interested in upon the Ninth Day of March One thousand seven hundred and one the Sum of Six Pence for every Bushel and so in proportion for every greater or lesser Quantity to be paid by such Person and Persons respectively

The like Duty on Malt made between the said 9th March and the 24th June 1703.

For every Bushel of Malt which at any Time or Times from and after the said Ninth Day of March One thousand seven hundred and one and before the Twenty fourth Day of June which shall be in the Year of our Lord One thousand seven hundred and three shall be made of Barley or any other Corn or Grain within this Kingdom of England Dominion of Wales and Town of Berwick upon Tweed by any Person or Persons whatsoever (whether the same be or be not for Sale) the Sum of Six pence and so proportionably for a greater or lesser Quantity to be paid by the Maker or Makers thereof respectively

Duty of 10s. per Barrel upon Mum made or imported between the said 9th March 1701 and 24th June 1703.

For every Barrell of Mum which at any Time or Times from and after the said Ninth Day of March One thousand seven hundred [&one (fn. 1) ] and before the said Twenty fourth Day of June One thousand seven hundred and three shall be made or imported within the said Kingdom of England Dominion of Wales or Town of Berwick upon Tweed the Sum of Ten Shillings (over and above all present Duties payable for the same) and so proportionably for a greater or lesser Quantity to be paid by the Maker or Importer thereof respectively

Duty of 4s. per Hogshead upon Cyder and Perry made for Sale between the said 9th March 1701 and the 24th June 1703.

And for all Cyder and Perry which at any Time or Times from and after the said Ninth Day of March One thousand seven hundred and one and before the said Twenty fourth Day of June One thousand seven hundred and three shall be made for Sale within the said Kingdom of England Dominion of Wales and Town of Berwick upon Tweed (over and above all other Duties payable for Cyder and Perry made and sold by Retail) the Sum of Four Shillings for every Hogshead and so in proportion for a greater or lesser Quantity to be paid by the first Buyer or Retailer thereof

II. What Persons shall be deemed and charged as Retailers of Cyder and Perry.

And for the avoiding of Disputes in charging of the Duties upon Cyder and Perry Be it enacted and declared That every Person who shall buy any Cyder or Perry or any Fruit to make into Cyder or Perry and shall sell any of the Cyder or Perry so bought or made by the Hogshead or any greater or lesser Measure shall during the Continuance of this Act and no longer be deemed and taken to be a Retailer of Cyder and Perry and shall be chargeable with the Duties of all such Cyder and Perry.

III. All the said Duties to be under the Commissioners of;

Excise upon Beer, Ale, and other Liquors; and the Officers for the Duties upon Beer, &c. to be Officers for the Duties under this Act. Power to Commissioners to dismiss, &c. such Officers

And for the better ascertaining charging levying and collecting of all the said several and respective Duties hereby granted Be it further enacted by the Authority aforesaid That all and every the said Duties and Impositions by this Act granted or imposed as well upon Malt as upon Mum Cyder and Perry shall from time to time during the Continuance of this Act be within the Receipt Management and Government of the Chief Commissioners and Governors of the Receipt of Excise upon Beer Ale and other Liquors for the Time being and that all Inferior Officers whether they be Subcommissioners Collectors Supervisors Gaugers or others that are or shall be constituted or appointed for levying receiving collecting or answering of His Majesties Duties of Excise upon Beer Ale and other Liquors shall within the respective Limits or Districts or in the several Places or Stations to which they are or shall be appointed bee also the Subcommissioners Collectors Supervisors Gaugers or other Officers respectively for the several Duties by this Act granted Nevertheless under the [Government (fn. 2) ] and Direction of the said Chief Commissioners of Excise for the Time being or the major Part of them who have hereby Power to dismiss or alter them or any of them and to make and constitute from time to time such and so many inferior Officers for the said Duties hereby granted and every or any of them as to the said Chief Commissioners for the Time being or the major Part of them shall seem meet

IV. Persons having Malt in their Custody on the said 9th March 1701, to enter the same on or before the 10th April 1702.

Penalty £50, and Forfeiture of Malt; Duty to be paid or secured within Six Days after Entry; £8 per Cent. allowed for prompt Payment.

And be it further enacted by the Authority aforesaid That all and every the said Malsters or Makers of Malt for Sale Sellers or Retailers of Malt Brewers Distillers Innkeepers Victuallers and Vinegar Makers and all and every other Person and Persons whatsoever who in Trust for them or any of them or for the Use of them or any of them shall be possessed of or have in his her or their Custody or Possession or in his her or their Houses Out Houses Barnes Granaries or in any other Place or Places whatsoever upon the said Ninth Day of March One thousand seven hundred and one any Parcell or Quantity of Malt whatsoever shall on or before the Tenth Day of April One thousand seven hundred and two make a true and particular Entry thereof at the Office of Excise within the Limits of which they shall then respectively inhabit upon Pain to forfeit the Sum of Fifty Pounds and the Malt for which no such Entry shall have been made and within Six Days after he she or they shall have made or ought to have made such Entries as aforesaid shall pay down the Duties hereby due or payable for such Malt to the proper Officer or Officers for receiving the same or within the said Six Days shall give Security to the said respective Officers for paying the said Duties to His Majesties Use within Six Months then next ensuing And in case the said Duties shall be paid down within the said Six Days then there shall be allowed out of the said Duty for such prompt Payment a Discount or Allowance after the Rate of Eight Pounds per Centum per Annum for the said Time of Six Months

V. Officers to take Account, &c. of Malt in Possession of Persons upon 9th March 1701,

and may enter Houses, &c. for that Purpose; and may cast Malt into Form for better ascertaining the Quantity Penalty £20.

And be it further enacted by the Authority aforesaid That it shall and may be lawfull to and for all such Officers as are or shall be appointed as aforesaid respectively to take a true and particular Account and Admeasurement of all such Malt [as any Malsters or Makers of Malt (fn. 2) ] for Sale Sellers or Retailers of Malt Brewers Distillers Inn-keepers Victuallers or Vinegar Makers or any Person or Persons for them or any of them shall on the said Ninth Day of March One thousand seven hundred and [one (fn. 2) ] have or be possessed of and for that Purpose shall be permitted in the Day Time to enter into any Dwelling House Outhouse Barn or other Place whatsoever belonging to such Malster or Maker of Malt for Sale Sellers and Retailers of Malt Brewers Distillers Innkeepers Victuallers and Vinegar Makers and every of them who are hereby required to permitt and suffer such Officer or Officers upon his or their Request to make such Entrance on the said Ninth Day of March One thousand seven hundred and one or afterwards at any Time before the Duty upon such Malt shall be paid or secured and to take such Account and Admeasurement thereof and to cast such Malt into a Regular Form for the better ascertaining the Quantity thereof under the Penalty of Twenty Pounds

VI. Officers to be admitted into Houses, &c. of Persons making Malt after 9th March 1701;

and to gauge Cisterns, &c.; and take Account of Barley, &c. steeping; and make Return to Commissioners, &c.; and leave Copy with Maltster.; Such Report to be a Charge upon Maltster; Refusing Admission, &c. to Officer.; Penalty £20; Monthly Entry of Malt made after 9th March 1701.; Penalty £10.

And be it further enacted by the Authority aforesaid That all and every the said Gaugers and Officers which are or shall be so constituted and appointed shall at all Times in the Day Time be permitted upon their Request to enter the House Malt House and all other Places whatsoever belonging to or used by any Person or Persons whatsoever who at any Time or Times from and after the said Ninth Day of March One thousand seven hundred and one and before the said Twenty fourth Day of June One thousand seven hundred and three shall make any Malt (either for Sale or not for Sale) and to gauge all Cisterns Uting Fats Utensils and other Vessells used by any such Malster or Maker of Malt for the wetting or steeping of any Barley or other Corn or Grain for the making of Malt and to gauge measure and take an Account of the just Quantity of the Barley and other Corn or Grain which shall be found wet or steeping in any such Uting Fat Utensil Cistern or other Vessel or shall have been wetted or steeped in them or any of them for the making of Malt and shall thereof make Return or Report in Writing to the said Commissioners or such other Person or Persons as they shall appoint to receive the same leaving a true Copy of such Report in Writing under his Hand with such Malster or Maker of Malt and such Report or Return of the said Gaugers shall be a Charge upon such Malsters or Makers of Malt respectively And if any such Malster or other Person making Malt for Sale or Private Use shall refuse to permitt any such Gauger or Officer to enter his House Malt House or other Place aforementioned or to measure compute and take an Account of all his Malt and to gauge all and every such Uting Fatts Utensils Cisterns and other Vessells and to gauge and take an Account of his Barley or other Corn or Grain in any such Cistern Uting Fat Utensil or other Vessell or which shall have been steeped or wetted and shall be upon any Floor or other Place every such Malster or other Person shall forfeit and lose for every such Offence the Sum of Twenty Pounds And that from and after the said Ninth Day of March One thousand seven hundred and one during the Continuance of this Act every Malster or other Person making Malt for Sale or not for Sale shall Monthly and every Month make a true Entry at the said Office of Excise of all the Malt made in such Month respectively on pain to forfeit for every such Neglect the Sum of Ten Pounds.

VII. Duties owing to be cleared off within Three Months after Entry.

And be it further enacted by the Authority aforesaid That every such Malster or other Maker of Malt shall within Three Months after he shall make or ought to have made such Entry as aforesaid pay and clear off all the said Duties which shall be due from him or them respectively

VIII. Neglecting, &c. to make Payments, &c.

Penalty; After Default, not to sell, &c. until Duty paid; Penalty.

And be it further enacted That every such Malster or other Person chargeable with the said Duties who shall neglect or refuse to make such Payment as aforesaid shall forfeit and lose for every such Offence Double the Sum of the said Duty whereof the Payment shall be so refused or neglected and that no such Malster or other Person after such Default made shall sell deliver or carry out any Malt until he hath paid and cleared off his Duty as aforesaid on pain to forfeit Double the Value of such Malt so delivered or carried out

IX. What deemed a Bushel of Malt,

and charged and returned as such.

And for the avoiding all Disputes touching the Returns made or to be made by the Gaugers of any Malt as aforesaid Be it enacted and declared by the Authority aforesaid That by the Bushell in this Act mentioned is meant and intended a Bushell according to the Standard remaining in the Custody of the Chamberlains of His Majesties Exchequer commonly called or known by the Name of the Winchester Bushell and that the Quantity of Barley or other Corn or Grain taken by the Gauge according to such Bushell in any Cistern Utingfat Utensil or other Vessell wherein such Barley or other Corn or Grain shall be found wetting or steeping or which shall be found to have been wetted or steeped for the making of Malt shall be charged and returned by the Gauger as so many Bushells of Malt

X. On or before the 10th April 1702, Maltsters, &c. to give Notice in Writing to Officer of Situation of Cisterns, &c.

Penalty.

And be it further enacted That on or before the Tenth Day of April One thousand seven hundred and two all Malsters and Makers of Malt for Sale shall give Notice in Writing at the next Excise Office of the Number and Situation of all Cisterns Utingfats Utensils or other Vessells Kilns Floors Rooms and Places by them made use of for the wetting or steeping of Corn or making or keeping of Malt or keeping of Corn or Grain making into Malt upon pain of forfeiting Five Pounds for every Cistern Utingfat Utensil or other Vessell Kiln Floor Room or other Place by him or them made use of for the wetting or steeping of Corn or making or keeping of Malt without such Notice as aforesaid

XI. Maltster, &c. making Malt for Sale, not to erect or use, &c. Cisterns, &c. without Notice to Office;

nor keep or use Private Cisterns, &c; Penalty £50.

And that from and after the said Tenth Day of April One thousand seven hundred and two during the Continuance of this Act no Malster or other Person making Malt for Sale shall erect or sett up alter or inlarge or make use of any Cistern Utingfat Utensil or other Vessell for the wetting or steeping any Barley or other Corn or Grain for the making of Malt or of any Kiln Floor Room or other Place for the making or keeping of Malt or keeping of Corn or Grain making into Malt without first giving Notice thereof in Writing at the next Office of Excise or shall keep or make use of any Private Cistern Utingfat Utensil or other Vessell for the wetting his Barley or other Corn or Grain to make Malt other than such as are openly known and made use of in his common Malt House on pain to forfeit for every such Cistern Utingfat or Utensil or other Vessell Kiln Floor Room or other Place so erected or set up altered or enlarged kept private or concealed or made use of without such Notice as aforesaid the Sum of Fifty Pounds

XII. Maltster, &c. conveying Malt from Sight of Gauger, and not giving Notice thereof before 10th April 1702,

Penalty. Having same in Custody and not giving Notice,; Penalty.

And [be it (fn. 3) ] further enacted by the Authority aforesaid That if any Malster or Maker of Malt for Sale seller or retailer of Malt Brewer Distiller Innkeeper Victualler or Vinegar Maker shall fraudulently convey any of his Stock of Malt which he shall be intituled unto on the said Ninth Day of March One thousand seven hundred and one out of his Custody or Possession from the Sight or View of the Gauger or Gaugers appointed to take an Account of the same and shall not give Notice thereof at the next Office of Excise before the Tenth Day of April One thousand seven hundred and two then and in such Case the Person offending therein shall forfeit and lose for every Bushell of Malt so conveyed from the Sight and View of the Gaugers the Sum of Twenty Shillings and the Person or Persons in whose Custody such Malt shall be found who shall not before the Discovery thereof give Notice at the next Excise Office of the Quantity of Malt so in his Custody shall also forfeit and lose the Sum of Twenty Shillings for every Bushell

XIII. Stat. 12 Car. II. c. 24. relating to Excise upon Beer, &c. applied to the Duties under this Act.

Exception.

And be it further enacted by the Authority aforesaid That all and every the Powers Authorities Directions Rules Methods Penalties and Forfeitures Clauses Matters and Things which in and by an Act of Parliament made in the Twelfth Year of King Charles the Second intituled An Act for taking away the Court of Wards and Liveries and Tenures in Capite and by Knights Service and Purveyance and for settling a Revenue upon His Majesty in lieu thereof or by any other Law [now (fn. 4) ] in force relating to His Majesties Revenue of Excise upon Beer Ale or other Liquors are provided settled or established for raising levying collecting or recovering adjudging or ascertaining the Duties thereby granted or any of them (other than in such Cases for which other Penalties or Provisions are made and prescribed by this Act) shall be exercised practised applied used levied recovered and put in Execution for the raising levying collecting recovering and paying as well the said Duties upon Malt as the said several Duties upon Mum Cyder and Perry hereby granted during the Continuance of this Act as fully and effectually to all Intents and Purposes as if all and every the said Powers Authorities Rules Directions Methods Penalties and Forfeitures Clauses Matters and Things were particularly repeated and again enacted in the Body of this present Act

XIV. How Penalties to be sued for,

and divided.

And be it further enacted by the Authority aforesaid That all Fines Penalties and Forfeitures by this Act imposed shall be sued for levied and recovered by such Ways Means and Methods as any Fine Penalty and 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 His Majesties Courts of Record at Westminster and that one Moiety of every such Fine Penalty and Forfeiture shall be to His Majesty or His Heirs and Successors and the other Moiety to him or them that shall discover inform or sue for the same.

XV. Malt in Custody of Makers liable to the said Duties and to Seizure for Penalties, &c. as if the Debtor were the Owner.

And be it further enacted by the Authority aforesaid That all Malt in the Custody of any Maker of Malt shall be liable and subject to and are hereby made chargeable with all and singular the Debts and Duties of Malt in arrear and owing by any Person or Persons for any Malt made by such Malster or within his Malthouse and shall also be subject to all Penalties and Forfeitures incurred by such Person or Persons so using such Malthouse for any Offence against the Laws relating to the Duties on Malt And that it shall be lawful in all Cases to levy Debts and Penalties and use such Proceedings against such Malt as it may be lawful to do in case the Debtor or Offender were the true and reall Owner of the same Malt

XVI.

Commissioners or Officers appointed may compound for Duties with private Persons as herein mentioned; The Houses, &c. of Persons compounding, free from Duties, Search, &c.

And whereas many of His Majesties Subjects do make Malt not to sell or make any Profit thereof but to be consumed in their own private Families only For the better Accommodation of such Persons it is hereby further enacted and provided by the Authority aforesaid That the said Commissioners of Excise for the Time being or the major Part of them or such Person or Persons as they or the major Part of them shall appoint for that Purpose And in default of such Appointment then the Collector and Supervisor for the District and Division within which such Person doth or shall inhabit shall and may compound and agree with such Person or Persons for the said Duties of such Malt which shall grow due or payable from him her or them by this Act until the end of the Term hereby granted at the Rate of Five Shillings per Annum for every Head which at any Time or Times during the Continuance of such Composition shall be of the Family of such Person or Persons respectively and to recieve such Composition Money or to take Security for the Payment thereof Quarterly and that the Houses Outhouses Malthouses or other Places of such particular Persons making such Composition and Agreement and paying such Composition in Money or giving such Security and duly complying with their Payments thereupon shall not be liable to the said Duty of Six Pence per Bushell upon Malt or to the Survey or Search of any Gauger or Officer of the Excise for or by reason of his or their making such Malt as aforesaid

XVII. Persons compounding permitting others to make Malt in their Premises, &c. without Notice to Officer, and paying or securing Composition for such Persons,

to lose Benefit of Composition, pay the Duty and Penalties.

Provided that if any such Person after such Composition made shall sell exchange barter or deliver out any Malt to any other Person or Persons or shall permitt any other Person or Persons to make any Malt in his her or their Houses or Outhouses or shall sell any Beer Ale or other Liquors made of Malt or shall have more Persons of their Families than they shall so compound for without giving Notice of them to the next Office of Excise at or before the next Quarter Day and paying or securing the like Composition for them then every such Person shall forfeit the Sum of Five Pounds to be recovered and distributed as aforesaid and after any such Offence committed shall lose the Benefit of his her or their Composition and shall be liable to the said Duty of Six Pence a Bushell upon Malt and to the Survey or Search of the said Officers as if no such Composition had been made and for every Bushell of Malt so fraudulently sold exchanged bartered delivered out or fraudulently made every such Person shall forfeit the Sum of Twenty Shillings Any thing in this Act to the contrary notwithstanding

XVIII.

Allowance of Four Bushels out of every Twenty Bushels of Malt for wetting.

And in regard the Quantity of Barley or other Corn or Grain taken by the Gauge in any Cistern Utingfat or other Vessell or Utensil wherein such Barley or other Corn or Grain shall be found wetting or steeping or which shall be found to have been wetted or steeped for the making of Malt is by this Act to be charged and returned by the Gauger as so many Bushells of Malt it is hereby further enacted by the Authority aforesaid That out of every Twenty Bushells so charged by the Gauger there shall be an Allowance made to the Maker of the said Malt of Four Bushells and out of every greater or lesser Quantity a proportionable Allowance shall be made in consideration of the difference between the Quantity of such Corn when it is wett and swoln and the Quantity thereof when it is converted into [dry (fn. 5) ] Malt Any thing herein contained to the contrary notwithstanding

XIX. Proviso for Exportation of Malt, except to Scotland, by Persons having paid the Duties.

Security not to reland, &c.

And be it further enacted by the Authority aforesaid That it shall and may be lawful to and for any Person or Persons who shall have actually paid His Majesties Duties by this Act payable for any Quantity of Malt whatsoever and to and for any other Person or Persons who shall buy or be lawfully intituled to any such Quantity of Malt from the said Person or Persons who actually paid His Majesties Duties for the same to export such Malt for any Foreign Parts (Scotland excepted) giving sufficient Security before the shipping therof for Exportation that the particular Quantity of Malt which shall be intended to be exported as aforesaid or any part thereof shall not be relanded or brought again into any Part or Parts of this Kingdom of England Dominion of Wales or Town of Berwick upon Tweed which Security the Customer or Collector of the respective Port for such Exportation is hereby directed and authorized to take in His Majesties Name and to His Use.

XX. Relanding such Malt to obtain Drawback,

Penalty.

Provided always That if after the shipping of any such Malt to be exported as aforesaid and the giving or tendring of such Security as aforesaid in order to obtain the Allowance or Drawback herein after mentioned the Malt so shipped to be exported shall be relanded in any Part of the said Kingdom of England Dominion of Wales or Town of Berwick upon Tweed that then and in every such Case over and above the Penalty of the Bond which shall be levied and recovered to His Majesties Use all the Malt which shall be landed or the Value thereof shall be forfeited that is to say One Moiety therof to the King and the other Moiety to the Person or Persons that will seize inform or sue for the same to be recovered as any other Penalties by this Act are recoverable

XXI. Exporters of Malt to produce Certificate of Duty paid or secured. Such Certificate to be given upon Oaths made as hereby required; also Certificate of Quantity shipped; upon Production of which, Duty repaid;

If Officer have not Money, Commissioners to pay.

And be it further enacted by the Authority aforesaid That [any (fn. 6) ] Person or Persons who shall export any Malt into Foreign Parts (except as aforesaid) shall produce a Certificate or Certificates from the Collector or Officer who received the Duty of such Malt that the Duty thereof hath been paid or secured to be paid which Certificate the Collector or Officer is hereby required to give Proof being made upon Oath that the Duty of such Malt hath been paid or secured to be paid (which Oath the said Collector or Officer is hereby required to administer) and also making Oath before the Officer or Collector of the Port that the Malt so exported is the same mentioned in such Certificate that then the Collector or Chief Officers of the Port where such Malt shall be exported shall give to the Exporter thereof a Certificate or Debenture expressing the true Quantity of the Malt so exported or shipped for Exportation which Certificate or Debenture being produced to the Collector or other Officer appointed to receive the said Duty in the County or Place where such Malt was exported he is hereby required to pay the said Duty of Six pence per Bushell to the Persons or their Agents so exporting the same And in case the Collector or other Officers should not have any Money in their Hands to pay the same then the Commissioners appointed for executing of this Act are hereby required to pay the same out of the Duties arising by the [said (fn. 7) ] Act Any thing in this Act contained to the contrary notwithstanding

XXII. Buyer to pay to Seller the Duty upon Malt sold before the said 9th March 1701 and not delivered, or Bargain void.

Provided always and be it enacted and declared by the Authority aforesaid That wherever any Person or Persons Bodies Politick or Corporate or others that are charged with the Duty mentioned in this Act shall have sold any Malt to any Person or Persons before the said Ninth Day of March One thousand seven hundred and one and not delivered the same to the Buyer or contracted so to do that then and in every such Case the Buyer of the said Malt shall be obliged to pay to the Seller the Duty of Six Pence per Bushell for every Bushell so sold upon Delivery thereof otherwise such Bargain or Contract shall be and is hereby declared to be void Any thing in this Act contained to the contrary in any wise notwithstanding

XXIII. Proviso for Rent reserved and payable in Malt.

And be it further enacted by the Authority aforesaid That where any Rent is reserved and payable in Malt or if payable in Money and the Sum or Quantity of such Rent is to be ascertained by the Price of Malt and is to increase just as much as the Price of Malt doth increase It shall and may be lawfull during the Continuance of this Act for the Tenant of any Lands subject to any such Rent to detain deduct and abate so much of every such Rent as will amount to Four Shillings a Quarter for every Quarter of Malt or the Value of it in Money that is so reserved and so proportionably for any lesser Quantity and the Person or Persons Body Politick or Corporate to whom any such Rent is reserved as aforesaid shall upon the Receipt of the Residue of any such Rent make an Allowance of such Deductions as aforesaid and the Tenant be discharged as if such Payment had been made without any Deduction or Abatement whatsoever

XXIV. Importing Malt after the said 9th March 1701 during Continuance of Act, Malt forfeited.

Provided always and be it further enacted by the Authority aforesaid That from and after the said Ninth Day of March One thousand seven hundred and one during the Continuance of this Act no Malt shall be brought or imported into this Kingdom of England Dominion of Wales or Town of Berwick upon Tweed from any Foreign Part or Parts beyond the Seas upon pain of Forfeiture of the Malt so imported or the full Value thereof one Moiety to the King and the other Moiety to such Person or Persons as shall seize inform or sue for the same by Action of Debt Bill Plaint or Information wherein no Essoign Protection or Wager of Law or any more than one Imparlance shall be allowed

XXV.

What Bushel deemed a Winchester Bushel.

And to the End [all (fn. 7) ] His Majesties Subjects may know the Content of the Winchester Bushell whereunto this Act refers and that all Disputes and Differences about Measure may be prevented for the future It is hereby declared That every round Bushel with a plain and even Bottom being made Eighteen Inches and an Half wide throughout and Eight Inches deep shall be esteemed a legal Winchester Bushell according to the Standard in His Majesties Exchequer

XXVI. Malt destroyed by Fire, or perishing by Water,

on Proof thereof by Oath of Two Witnesses, and of Duty paid or secured, at next Quarter Sessions, and Certificate thereof,; Duty repaid

And whereas several Persons making and dealing in Malt are subject to many Hazards and Inconveniences as well by Fire as Water Be it therefore further enacted by the Authority aforesaid That from and after the Ninth Day of March One thousand seven hundred and one and after the Duty by this Act imposed on Malt is paid or secured to be paid by the Malster if any Quantity of Malt shall unfortunately happen to be destroyed by Fire by [the (fn. 7) ] burning of the Malt House Granary or other Place where the same shall be made or kept or shall perish by Water by the casting away of the Barge or Vessel in which the said Malt shall be transported from [one (fn. 8) ] Part of this Kingdom to another It shall and may be lawfull for the Proprietor or Proprietors of such Malt so perishing as abovesaid to make Proof thereof by Two credible Witnesses upon Oath and of [his (fn. 7) ] or their having paid or given Security to pay the said Duty before the Justices of the Peace of the County Riding or Division where such Accident shall happen at the next Generall Quarter Sessions to be held for such County Riding or Division (who are hereby impowered to give Certificate under their Hands and Seals of such Loss) upon producing of which Certificate to the Officer appointed to collect the said Duty he shall be obliged to repay or allow to the said Proprietor or Proprietors so much of the said [Duty (fn. 9) ] as shall have been by him paid for the Quantity of Malt proved to have so perished or been destroyed as abovesaid

XXVII. Allowance of Four Bushels out of every Twenty Bushels of Grain charged upon the Floor

Provided always That if any Barley or other Corn or Grain that hath been steeped or wetted in any Cistern Utingfat or other Vessell shall be found working or growing upon the Floor before it is put upon the Kiln in order to be made into Malt after the said Ninth Day of March One thousand seven hundred and one or at the Time of gauging or charging Stock in Hand which when dried and made into Malt will not answer so great a Quantity from the Floor as from the Cistern or Fat It is hereby enacted by the Authority aforesaid That out of every Twenty Bushels so charged upon the Floor there shall be an Allowance made to the [Owner (fn. 10) ] of the said Malt of Four Bushels and out of every greater or lesser Quantity a proportionable Allowance shall be made in Consideration of the Difference between the Quantity of such Corn when it is making upon the Floor and the Quantity thereof when it is dried and perfectly made into Malt Any thing herein contained to the contrary thereof in any wise notwithstanding

XXVIII. Recital of Stat. 1 W. & M. c. 12.

The Duty of this Act not reckoned towards the Price of 24s. per Quarter, limited by the said Act.

And whereas by an Act made in the First Year of His present Majesty and the late Queen intituled An Act for Encouragement of the Exportation of Corn It is thereby enacted That when Malt or Barley is at Twenty four Shillings per Quarter or under every Merchant that shall put on board any Malt according to or under the Limitations or Conditions in the said Act expressed the said Merchant shall have and recieve from the Farmers Commissioners or Collectors of the Duties arising from the Customs for every Quarter of Malt or Barley so exported the Sum of Two Shillings and Six Pence Be it hereby enacted That the Duty of Six Pence per Bushel by this Act imposed upon Malt shall not be reckoned or valued towards the Price of Twenty four Shillings per Quarter by the said recited Act limited but that the Exporter of Malt shall have and receive the Bounty granted by the said recited Act unless when the Price of Malt exceeds Twenty four Shillings per Quarter over and above the Duty of Six Pence per Bushel by this Act granted

XXIX. Allowance upon Exportation of Malt ground as upon Exportation of whole Malt;

upon Debentures. Certificate, and Oath, &c. as herein mentioned.; How such ground Malt to be computed.

[Provided always and be it further enacted and declared by the Authority aforesaid That in case any Person or Persons whatsoever shall export any ground Malt from any Port or Place in England or Wales or the Town of Berwick upon Tweed to any Foreign Parts (Scotland excepted) the Duties whereof shall have been paid or secured to be paid according to this Act such Person and Persons shall have the like Drawback or Allowance out of the Duties on Malt by this Act granted as if the said Malt had been whole upon Debentures to be obtained and upon producing Certificates making Oath and doing and performing the other Matters and Things herein before prescribed and directed in order to obtain Debentures upon Exportation of Malt for Foreign Parts Yet nevertheless such ground Malt so exported shall be computed and estimated after the Rate of so many Bushells of Malt as the same did contain before it was ground and no more (fn. 11) ]

XXX. Officer to leave Copy of Gauge with Maker.

Penalty 40s.

[Provided always and be it further enacted That every. Gauger or other Officer who shall be constituted or appointed to put this Act in Execution shall be and are hereby required to leave a true Copy of each Gauge and the Quantity thereof in Writing under his or their Hands with or for the said Maker or Makers of Malt at the Time of taking such Gauge upon Demand under the Penalty of Forty Shillings (fn. 12) ]

XXXI. Reasons for passing this Enactment.

Brewer, Innkeeper, &c. using, or mixing Sugar, Honey, &c. in making Beer or Ale, or in Cask.; Penalty £20.

And for the Prevention of evil Practises in brewing Beer and Ale with Sugar Honey Foreign Grains Guinea Pepper or with a late invented Liquor or Syrup made from Malt and Water boiled up to the Consistency of Mellasses and very much resembling the same and commonly called Essentia Bine or with other unwholsome Materials and that no Mixture of Sugar Honey Foreign Grains Guinea Pepper or of the said Liquor or Syrup or other unwholsom Materials may be used in the brewing or making of Beer and Ale Be it enacted That from and after the said Tenth Day of April no Common Brewer Innkeeper Victualler or other Retailer of Beer and Ale shall make use of any Sugar Honey Foreign Grains Guinea Pepper or of the said Liquor or Syrup called Essentia Bine Coculus Indie or any unwholsom Materials or Ingredients whatsoever in the brewing or making of any Beer [and (fn. 13) ] Ale or mix any Sugar Honey Foreign Grains Guinea Pepper or any of the said Liquor called Essentia Bine Coculus Indie or any unwholsom Materials or Ingredients whatsoever with any Beer or Ale in Cask after the same is cleansed upon Pain of forfeiting Twenty Pounds for every such Offence.

XXXII. The said Duties, after Payment of Charges, to be paid into the Exchequer.

Clause of Loan thereon for £600,000 upon Interest, at £6 per Cent. Per Ann. Tax free.; Tallies of Loan; Orders for Repayment registered in course.; Order of Repayment..

And be it enacted by the Authority aforesaid That all Moneys which shall arise by this Act of the said Duties upon Malt Mum Cyder and Perry (over and above the necessary Charges of raising and levying the said Duties) shall from time to time be brought and paid into the Receipt of the Exchequer and that it shall and may be lawfull to and [for (fn. 9) ] any Person and Persons Natives or Foreigners Bodies Politick or Corporate to lend to His Majesty at the said Receipt upon Credit of the said Duties any Sum or Sums of Money not exceeding in the whole Six hundred thousand Pounds Which Lenders shall have Interest for the Forbearance of their respective Loans after the Rate of Six Pounds per Centum per Annum to be paid every Three Months from the making of such Loans until Satisfaction of the Principal Sums respectively And that no Moneys so to be lent shall be rated or assessed to any Tax or Assessment whatsoever And that every such Lender shall immediately have a Talley of Loan struck for the Money by him her or them lent and an Order of the same Date for Repayment therof with such Interest as aforesaid And that all such Orders shall be registred in Course according to their Dates and all Persons [therupon (fn. 14) ] shall be paid in Course as their Orders stand registred so as the Person Native or Foreigner his Executors Administrators or Assigns whose Order shall be first registred shall be accounted the Person to be first paid out of the Moneys to come in by vertue of this Act and he or they who shall have his or their Order or Orders next entred shall be taken to be the [Second (fn. 14) ] Person to be paid and so successively and in Course

XXXIII. Duties liable thereto in the same Order.

And that the said Moneys to come in by this Act of the said Duties shall be in the same Order liable to the [Satisfaction of the (fn. 14) ] said respective Persons their Executors Administrators or Assigns successively without undue Preference of one before another and not otherwise and shall not be diverted or divertible to any other Use Intent or Purpose whatsoever

XXXIV. No Fee for providing Books or Entries, &c.; Penalty, and Officer to lose his Place also.

And that no Fee Reward or Gratuity directly or indirectly be demanded or taken of any His Majesties Subjects for providing or making of any such Books or Registers or any Entries Views or Search in or for Payment of Money lent or the Interest thereof as aforesaid by any of His Majesties Officer or Officers their Clerks or Deputies on Pain of Payment of Treble Damages to the Party agrieved by the Party offending with full Costs of Suit or if the Officer himself take or demand any such Fee or Reward then to lose his Place also

XXXV. If undue Preference in Registry or Payment, Penalty on Officer; on Deputy.

And if any undue Preference of one before another shall be made either in Point of Registry or Payment contrary to the true Meaning of this Act by any such Officer or Officers then the Party offending shall be liable by Action of Debt or on the Case to pay the Value of the Debt with Damages and Costs to the Party grieved and shall be forejudged of his Place or Office and if such Preference be unduely made by any his Deputy or Clerk without Directions or Privity of his Master then such Deputy or Clerk only shall be liable to such Action Debt Damages and Costs and shall be for ever after incapable of his Place or Office

XXXVI. Auditor, &c. not directing or recording, or making Payment in Order, Penalty. How Penalties recovered.

And in case the Auditor of the Receipt shall not direct or the Clerk of the Pells record or the Teller make Payment according to each Persons due Place and Order as afore directed then he or they shall be adjudged to forfeit and the respective Deputies and Clerks herein offending to be liable to such Action Debt Damages and Costs in such Manner as aforesaid All which said Penalties Forfeitures Damages and Costs to be incurred by any of the Officers of the Exchequer or any their Deputies or Clerks shall and may be recovered by Action of Debt Bill Plaint or Information in any of His Majesties Courts of Record at Westminster wherein no Essoign Protection Priviledge Wager of Law Injunction or Order of Restraint shall be in any wise granted or allowed

XXXVII. What shall not be interpreted undue Preference.

Provided always and be it hereby declared That if it happen that several Tallies of Loan or Orders for Payment as aforesaid bear Date or be brought the same Day to the Auditor of the Receipt to be registred then it shall be interpreted no undue Preference which of those be entred first so as He enters them all the same Day

XXXVIII. In what Case paying subsequent Orders not held undue Preference.

Provided also That it shall not be interpreted any undue Preference to incur any Penalty in Point of Payment if the Auditor direct and the Clerk of the Pells record and the Tellers do pay subsequent Orders of Persons that come and demand their Moneys and bring their Orders before other Persons that did not come to take their Moneys and bring their Orders in their Course so as there be so much Money reserved as will satisfie precedent Orders which shall not be otherwise disposed but kept for them Interest upon Loan being to cease from the Time the Money is so reserved and kept in Bank for them

XXXIX. Orders may be assigned.

Memorial of Assignment without Fee. Assignee may assign

And be it further enacted That all and every Person and Persons to whom any Money shall be due for Loans by vertue of this Act after Order entred in the Book of Register as aforesaid his or their Executors Administrators or Assigns by Endorsments of his Order may assign or transfer his Right Title Interest and Benefit of such Order or any Part thereof to any other which being notified in the Office of the Auditor of the Receipt aforesaid and an Entry or Memorial thereof also made in the Book of Registry aforesaid for Orders which the Officers shall upon Request without Fee or Charge accordingly make shall intitle such Assignee his Executors Administrators Successors and Assigns to the Benefit thereof and Payment thereon and such Assignee may in like Manner assign again and so toties quoties and afterwards it 'shall not be in the Power of such Person or Persons who have or hath made such Assignments to make void release or discharge the same or any the Moneyes thereby due or any Part thereof