Page:Ruffhead - The Statutes at Large - vol 3.djvu/478

 43^ C. 24' Anno primoGuLiELMi 8c Mari^. A.D. i688. CAP. XXIV. An Aft for. an additional Duty of Excife upon Beer, iVle, and other Liquors. WE your Majcfties moft dutiful and loyal Subje£^s, the Commons afiembled in Parliament, taking into ferious Confideration the great and urgent Occafions, which do prefs your Majefties to an extraordinary Expence of Treafure for the Defence of your Kingdoms and Dominions againft Invafion, and for preferving to your faid Subjects the Intercourfe of Trade, for which Purpofe your Majefties have found yourfelves obliged to equip and fet out to Sea a royal Navy, and to make and maintain a War againft the French King ; and in moft thankful Acknowledgement of your Majeliies tender Care of the 'Ba™ V. 1 120. W^lfei's o( your People, have cheerfully and unanimoufly given and granted, and do hereby give and (Sic' ' ' grant to your Majefties, the feveral additional Rates and Duties of Excife herein after mentioned : And do moft humbly befeech your Majefties that it may be enacted : Additional Ex- jj^ ^^(} ^e it enacted by the King's and Queen's moft Excellent Majefties, by and with the Advice &c' givTn for' ''"'^ Conlent of the Lords Spiritual and Temporal, and Commons, in this prelent Parliament affembled. Three Years, and by Authority of the fame. That from and after the four and twentieth Day of July, which fhalJ be The Duties in the Year of our Lord one thoufand fix hundred eighty and nine, there Ihall be throughout your appropriated by Majefties Kingdom of England, Dominion of IFales, arui Town of Berwick _ upon Tweed, railed, levied, S F^ °t 'th^ collefted, and paid unto your Majefties and your Succeliors, during the Space and Term of three Years, Payment of from the four and twentieth Day of July aforefaid, and no longer, for Beer, Ale, Cyder, and other Li- 6oo,oool. tothequors herein after elxprefled, by Way of Excife, over and above all other Duties,. Charges, and Impo- States General, fttions by any former A6t or Afts fet and impofed, and in Manner and Form following ; that is to fay, and the Refidue jTqj. every Barrel of Beer or Ale, above fix Shillings the Barrel, exclufive of the Duty of Excife, bxewed c^io. €. '. to ^y *^° common Brewer, or any other Perfon or Perfons who doth or fhall fell or tap out Beer or Ale other'ufes"' publickly or privately, to be paid by the common Brewer, or. by fuch other Perfon or Perfons refpeftively, Beer or Ale and fo proportionably for a greater or lefter Quantity, over and above the Duties already payable for the above 6s. the fame, nine Pence ; for every Barrel of Beer or Ale of fix Shillings the Barrel or under, brewed by the Barrel^ ' ^ common Brewer, or any other Perfon or Perfons who doth or ftiall fell or tap out Beer or Ale publickly Beer or Ale 6s. °^ privately, to be paid by the faid common Brewer, or by fuch other Perfon or Perfons refpe£lively as t le Barreljor un- aforefaid, and fo proportionably for a greater or lefl'er Quantity, over and above the Duty already payable der, 3d a Barrel, for the fame, three Pence ; for every Barrel of Vinegar or Vinegar-beer brewed, or made of any Englijh '^v'ch^ °^ ^'' Materials by any common Brewer, or any other Perfon for Sale, to be paid by the Maker thereof, IS. 6d. a Barrel and fo proportionably for a greater or lefl'er Quantity, over and above the Duties of Excife already vinsgar ef fo- payable for the fame, one Shilling fix Pence ; for every Barrel of Vinegar, or Liquor prepared for Vine- reign Materials, gar, made here for Sale, of any foreign Materials or any Mixture with foreign Materials, to be paid by 4s. a Barrel. the Maker thereof, and fo proportionably for a greater or leffer Quantity, four Shillings ; for every Barrel Mu^ imp'orted '^'^ ■'^^^''' ^'^^'> o^ Mum, imported from beyond the Se.as, and fo proportionably for a greater or leffer 3s. "a Barrel. Quantity, to be paid by the Importers before landing, over and above the Duties already payable for the Cyder or Perry fame, three Shillings ; for every Ton of Cyder or Perry imported from beyond the Seas, and fo propor- import.^l.aTun.tionbly for a greater or leffer Qiiantity, to be paid by the Importer, before landing, over and above the ^'" t^d""''th ■D^'^i^s already payable for the fame, four Pounds ; for every Gallon of fingle Brandy, Spirits, or Aqua Gallon. ''^' 'vitis imported from beyond the Seas, to be paid by the Importer before landing, over and above the Du- Double Brandy ties already payable for the fame, two Shillings; for every Gallon of Brandy, Spirits, or Jqua vita, irrported 4s. a above Proof,- commonly called Double Brandy, imported from beyond the Seas, to be paid by the Import- rmi'°"' d p ^^ before landing, over and above the Duties already payable for the fame, four Shillings ; for all Cyder TeuiTed"is. "P ^^^ Perry made and fold by Retail, upon every Hoglhead, to be paid by the Retailer thereof, over and the Hogfhead.' above the Duties already payable for the fame, and fo proportionably for a greater or lefl'er Meafure, one Metheglin or Shilling three Pence ; for all Metheglin or Mead made for Sale, whether by Retail or otherwife, to Jbe Mead 3d. the pafd by the Maker, for every Gallon three Pence. Gallon.. . jjj_ .^j.^^ jjg it further enasfted by the Authority aforefaid. That if any Diftiller or Maker of any Lovir S3ifliiler. ..Wines fhall at any Tiaie after the twentieth Day of July one thoufand fix hundred eighty nine, after an Account hath been taken by the Gager of the Quantity of his Low Wines, fell, difpofe of, or remove the fame, or any Part thereof, without diftilling or drawing it off^ a fecond Time, every fuch Diftiller or Maker of Lovif Wines, for every Gallon fo fold, difpofcd of, or removed, fli all forfeit the Sum of five Shillings, to be levied in Manner as any Penalties or Forfeitures are leviable by any Act relating to the Re- venue of Excife. Sxciiebow, IV. And be it further enabled by the Authority aforefaid, that the feveral Rates and Duties of Ex-' coHeaed, ' cife, hereby impofed on the Liquors aforefaid, fhall be raifed, levied, collected, recovered, and paid untoi their Majefties, and their Succeflors, during the Time before mentioned, and in the fame Aianner andi Form, and by fuch Rules, Ways, and Means, and under fuch Penalties and Forfeitures, as are menti-: cned, expreffed, and direfte-d in and by one AtSt of Parliament made in the twelfth Year of the Ri.i^ii jiCar.j. C.24. of (i-ie late King Charles the Second, intituled. An A£i for taking atvay the Court of Wards and Liveries, ^nd Tenures in Capite and by Knights Service, and Purveyance, and for fettling a Revenue upon his Majefiy in lieu thereof: And alfo in and by one other KQi of Parliament made in the fifteenth Year of his faidMajef- ty's