An Act for an Additionall Excise upon Beere, Ale and other Liquors (1670)

Artifact Summary
Artifact type	Statute
Creator/author	Parliament of England
Date	1670
Period	Stuart
City and country of origin
Abstract

Entry

[Statutes of the Realm, Vol. V (1625-1680), Anno 220 CAROLI, II. A.D.1670, CHAPTER V.]

HE Commons assembled in Parlyament as an Aid to your most excellent Majestie whose weighty and urgent Affaires require an extraordinary Supply towards the dischargeing of your Majesties great Debts, have given and granted and doe hereby give and grant unto your most excellent Majestie the severall additionall Rates and Dutyes of Excise herin after mentioned, And doe most humbly beseech your Majestie that it may be enacted And bee it enacted by the Kings most excellent Majestie by and with the advice and consent of the Lords Spirituall and Temporall and Commons in this present Parlyament assembled and by the authority of the same That from and after the fower and twentyeth day of June which shall bee in the yeare of our Lord one thousand six hundred and seaventy one there shall be throughout your Majestyes Kingdome of England, Dominion of Wales and Towne of Berwicke upon Tweede raised, leavyed, collected and paid unto your Majestie your Heires and Successors dureing the space and terme of six yeares from the fower and twentyeth day of June aforesaid and noe longer for Beere, Ale, Sider and other Liquors herein after expressed by way of Excise over and above all other Dutyes Charges and Impositions by any former Act or Acts sett and imposed and in manner and forme following (that is to say)

For every Barrell of Beere or Ale of above six shillings the Barrell brewed by the Common Brewer or any other person or persons who doe or shall sell or tapp out Beere or Ale publiquely or privately >ix d to be paid by the said Comon Brewer or by such other person or persons respectively as aforesaid and soe proportionably for a greater or lesse quantity nine pence

For every Barrell of Beere or Ale of six shillings the Barrell or under brewed by the Common Brewer or any other person or persons, who doth or shall sell or tapp out Beere or Ale publiquely or privately to be paid by the said Common Brewer, or by such other person or persons respectively as aforesaid and soe proportionably for a greater or lesse quantity Three pence

For all Sider and Perry made and sold by Retaile upon every Hogshead to be paid by the Retailer thereof and soe proportionably for a greater or lesse measure One shilling and three pence

For all Metheglin or Mead, sold whether by Retaile or otherwise to be paid by the maker thereof for every Gallon One halfe penny

For every Barrell of Beere commonly called Vinegar Beare brewed or made to be sold Six pence. For every Gallon of Strong water or Aqua vite made and sold to be paid by the maker thereof One penny

For every Barrell of Beare or Ale imported from beyond the Seas and soe proportionably for a greater or lesse quantity to be paid by the Importers before landing Three shillings

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vi.d

For every Tunn of Syder or Perry imported from beyond the Seas and soe proportionably for a greater or lesser quantity to be paid by the Importer before landing Fower pounds

ازش

For every Gallon of Low Wines of the first Extraction made of any kinde of imported Wine or Sider ind

Sideriid

or other Materialls imported to be paid by the Maker or Seller Two pence

For every Gallon of Coffee made and sold to be paid by the makers thereof Two pence

iid

For every Gallon of Chocolate, Sherbet, and Tea made and sold to be paid by the makers thereof

And bee it further enacted by the authority aforesaid That all and every the Common Brewers and Retailers of Ale and Beere and all and every other person and persons lyeable to and chargeable with the payment of any Excise or new Impost upon Beere [or] Ale or other exciseable Liquors by vertue of any former Law of Excise now in force shall alsoe be lyable to and charged with the payment of the additionall Rates and Dutyes hereby imposed, which said additionall Rates and Dutyes shall be collected leavyed and paid in the same manner and the persons lyable to and chargeable with the payment thereof shall in case of negclect or default of Entry or

Defaults of Entries Payment, or in case of any other negclect or offence tending to defraude his Majestie or any of his Officers

or Payments;

Penalty

Farmers or Collectors of the Dutyes or Rates hereby imposed be alsoe subject to the like Proceedings Judgements and Executions and shall likewise incurr the same Penalties Fines and Forfeitures as he or they his or their Heires Executors or Administrators should or might have beene subject to, or ought to have incurred for the non payment of any former Duty of Excise or for the like offence committed against any former Law of Excise

now in force

PROVIDED alwayes and it is hereby declared and enacted That nothing in this Act contained shall be understood to give any Comon Brewer or Retailer or other person lyable to, and chargeable with the payment of Excise by vertue of any former Law now in force any further or other allowances for waste by filling or leakeage then by the said former Lawes are given. Any thing in this present Act contained to the contrary notwithstanding. Which said allowances are hereby declared to be three Barrells in every three and twenty Barrells of Beare returned by the Gauger whether strong or small, And two Barrells in every two and twenty Barrells of Ale returned by the Gauger whether strong or small, and soe after that rate and noe more for a greater or lesser quantity and are in full compensation for all such wasts or other losses or dammages whatsoever, Any repetition of the said allowances in severall Acts to the contrary notwithstanding

111. Allowances to Brewers, &c. for Waste, not to be greater than as given by former Laws

What such

Allowances are

10. omits

Commissioners,

Farmers may

PROVIDED alsoe That it shall and may be lawfull to and for the Commissioners and Sub Comissers of Excise respectively within their Division, and to and for the severall and respective Farmers of Excise within the Limitts Sub-commissioners, of their severall and respective Farmes to compound for these new Dutyes with all and every person and persons compound for Duty. who by brewing his or their Beare and Ale contrary to the forme of this Statute shall be lyable to pay the new Dutyes herein before imposed and that from time to time and in such manner and forme as may be most for the advantage and improvement of the Receipts thereof, Any thing herein before contained to the contrary notwithstanding

AND bee it further enacted by the authoritie aforesaid That all forfeitures and offences made and committed against this Act or any Clause Article or Sentence herein contained, and all Appeales shall be heard adjudged and determined by such person and persons and in such manner and forme as the like forfeitures and offences against the former Lawes of Excise are thereby appointed to be heard and determined and not otherwise

And moreover That all Comissers and Sub Comissers of Excise all Comissers of Appeales Justices of Peace Constables and all other Officers and Ministers whatsoever shall have use and exercise the same Jurisdiction Power and Authoritie whether it be Judiciall or Ministeriall for the better ordering collecting leavying and secureing the new Dutyes and the additionall Rates and Dutyes hereby imposed as he or they could have had used or exercised for the better ordering collecting leavying or secureing any former Rates or Dutyes of Excise

whatsoever

And it is further declared and enacted That all Fines Penalties and Forfeitures which shall be incurred by reason of any offence committed against this Act shall be imployed one moyety thereof to the use of the Kings Majestie his Heires and Successors, another moyety thereof to him or them that shall or will informe or sue for the same

PROVIDED neverthelesse That it shall and may be lawfull to and for the Justices of Peace Comissers of Excise or any two of them, or their Sub Comissers respectively from time to time where they shall see cause to mitigate compound or lessen any Fine Forfeiture or Penalty which shall be incurred by reason of any offence comitted against this Act or against any other Act of Excise now in force as they in their discretions shall thinke fitt. and that every such mitigation and payment thereupon made shall be a sufficient discharge of such penaltyes and forfeitures to the persons soe offending, soe as by such mitigation the same be not made lesse then double the value of the Duty of Excise, which should or ought to have beene paid besides the reasonable costs and charges of such Officer or Officers or others as were imployed therein to be allowed unto them by the said Justices or Comissioners, Any thing in this Act contained to the contrary notwithstanding

V. Forfeitures,

Offences, and all Appeals, to be

determined as by former Laws

VI. Commissioners, &c. to exercise the same Powers as in respect

former Duties

VII. How Penalties to be employed

VIII. Justices of Peace, Commissioners, &c. may mitigate, &c

Penalties, so as the same be not made

less than Double the Duty besides Costs

Foreign exciseable Liquors not to be landed till Entry made and Duty paid

AND for the better leavying [and collecting'] the Dutyes of Excise upon all such Forreigne and imported Liquors for which Excise ought to be paid It is further enacted by the authoritie aforesaid That noe such Forreigne or imported Liquors shall be landed or putt on shoare before due Entry be first made thereof with the Officer or Collector appointed for the Excise in the Port or Place where the same shall be imported, or before the Duty of Excise due and payable for the same shall be fully satisfyed and paid. And that every Warrant from any Officer or Officers of the Customs for the landing or delivering of any such forreigne Liquors shall be signed by the Hand of the said Officer or Collector of the Excise in the said Port or Place respectively upon paine that all such forreigne Liquors as shall be landed, or putt on shore or delivered contrary to the true intent and meaning Penalty. of this Act or the value thereof shall be forfeited and lost, one moyety thereof to the Kings Majestie, the other moyety to him or them who shall or will seize informe or sue for the same to be recovered of the Importer or Proprietor thereof

Warrants for landing or delivering such Liquors Liquors to be signed ;

Χ. Persons inhabiting

where there is a common Brewhouse lending their private Brewing Vessels, or suffering any Ale, therein, except for

&c. to be brewed

their Families;

AND for the [better'] prevention of such Frauds as are dayly practised to defeate his Majesty of the Dutyes of Excise which ought to be paid for Ale and Beere It is further enacted by the authority aforesaid That if any person or persons inhabiting in any Market Towne or in any Citty or Towne corporate or parts adjoyning to any Citty or Towne corporate where there is or shall be a common Brewhouse haveing and lawfully useing any private Brewing vessells for the brewing and makeing of Beere or Ale to be spent and consumed in his or their private Familyes shall permitt and suffer any Beere Ale or Worts to be brewed therein in their respective Houses Outhouses or other Place thereunto adjoyning other then for their respective Familyes, Servants, Labourers or to other persons by way of Charity Hospitality or Free guift, or shall lend out any of their Brewing vessells other then which are moveable and unfixt to be made use of by any other person or persons not being of his or their Family for the brewing of Beere or Ale for the use of'] any other person or persons then such person or persons shall forfeite for every such Offence the summe of fifty pounds to be recovered by Bill , Plaint or other Information Penalty £50. in any Court of Record, and the prosecution of such Action to beginne within six moneths after the Fact committed Limitation of and to be tryed within the County where the said Offence is committed and not elsewhere wherein Essoyne Protection or Wager in Law to bee allowed. And one moyety of such Forfeiture to bee to the Kings most excellent Majesty his Heires and Successors, and the other moyety to him or them that shall informe and sue for the same

noe

Prosecutions

interlined on the Roll

ΧΙ. Retailer mixing small Beer with

strong;

Penalty

Justices, &c. may summon Evidence

Persons summoned refusing to give Evidence,

Exception,

Penalty

Proviso for Retailers selling Ale or Beer at higher Prices than heretofore appointed

In Actions for executing Act,

General Issue

Double Costs

Writs of Certiorari not allowed

xv

And for the avoiding of Frauds and Deceipts by reason of brewing of Beere Ale or Worts of an extraordinary strength and afterwards mixeing the same with small Beere Ale or Worts after the Gauge thereof taken Bee it further enacted by the authority aforesaid That noe Retailer of Beere or Ale shall after the receipt thereof from the common Brewer mixe any Beere Ale or Worts of extraordinary strength with any small Beere, Ale or Worts in any Vessell or Tub containing three Gallons or more upon paine to forfeite for every Barrell soe mixt double the Duty of Excise for strong Beere or Ale and soe proportionably for any greater quantity to be heard adjudged and determined before the Justices of the Peace and Comissers respectively as is done in other cases before them upon breach of the Lawes of Excise and all Forfeitures for the same shall be leavyed and disposed as by those Lawes are directed and appointed, And the said Justices and Comissioners respectively are hereby impowered and authorized to sumon Evidence for discovery thereof other then the partie or partyes accused, and upon refusall or neglect of any person soe summoned to give Evidence when he and they shall be thereunto required every such person soe refuseing shall forfeite and loose for every such Offence any Summe of Money not exceeding forty shillings to be imposed and leavyed, recovered and disposed as other Penaltyes against the said Lawes for the better collecting and recovering the Duty of Excise

AND provided alsoe and bee it further enacted That noe Inne keeper Victualler or other Retailer of Beere or Ale shall at any time hereafter dureing the continuance of this Act be sued impleaded or molested by any Indictment Information or popular Action or otherwise for selling or uttering any Beere or Ale at any other or higher prices then the prices heretofore limitted and appointed, Any thing in this Act or any other Law or Statute to the contrary notwithstanding

PROVIDED alwayes and bee it enacted That if any person or persons shall at any time be sued or prosecuted for any thing by him or them done in pursuance or execution of this Act he or they shall and may pleade the generall Issue and give this Act in Evidence for their defence, And if upon the Tryall a Verdict shall passe for the Defendant or Defendants or the Plaintiffe or Plaintiffes be non suited then every such Defendant or Defendants shall recover his and their double Costs

PROVIDED alsoe and bee it enacted That noe Writt or Writts of Certiorari shall supercede Execution or other Proceedings upon any Order or Orders made by the Justices aforesaid in pursuance of this Act, but that Execution and other Proceedings shall and may be had and made thereupon any such Writt or Writts or Allowance thereof notwithstanding

PROVIDED alwayes and bee it enacted That the Excise of the Liquors chargeable and payable by this Act shall Duty to be repaid upon Exportation. be re-allowed and repaid to the Exporter for such part thereof as shall be exported as Merchandize to be spent beyond the Seas, Any thing herein contained to the contrary notwithstanding

XVI. Commencement of Act

PROVIDED alwayes [and be it enacted'] That this Act and all the powers matters and things therein contained and every of them shall beginne and commence from the fower and twentyeth day of June One thousand six hundred and seaventy one and not sooner. Any Usage or Law to the contrary notwithstanding