66
§. 1.
Excise for
life. |
Excise.
CHAP. XXXVIII.
Excise.
' BY Act of 12 Car. 2. c. 23. is setled
upon the King for life, these
' Duties. |
Chap. 38
12 Car. 2.
C. 23. |
By 22 Ca.
2. Brandy
is declared
to be strong-water
within
this Act. |
' For every Barrel of Beer or Ale, above 6 s.
the Barrel, brewed by a
' common Brewer, or any other that doth sell Beer publickly or privately,
' 15 d.
' For every Barrel of 6 s. or under, 3 d.
' For every Hogshead of Cider
or Perry by the Retailer, 15 d.
' For every Gallon of Methglin by the maker, to be sold,
ob.
' For every Barrel of Vinegar-Beer, Brewed by a common
Brewer, 6 d.
' For every Gallon of strong Water, or Aqua-vitæ,
by the maker, 1 d.
' For every Barrel of Beer or Ale imported from beyond
the Sea, 3 s.
' For every Tun of Cider or Perry imported, 5 s.
' For every Gallon of Spirits, made of Cider or Wine
imported, 2 d.
' For every Gallon of Strong-water imported, perfectly
made, 4 d.
' For every Gallon of Coffee by the maker, 4 d.
' For every Gallon of Chocolet, Sherbet, and Tea, 8
d. |
|
§. 2.
Excise to
the King
and his
Heirs. |
' The like Excise is given to the King and his Heirs by the Statute
of
' Car. 2. c. 24. in lieu of the Court of Wards
and Liveries; And the provisions
' of both Acts being the same in substance, and
for the most part in
' words are abridged as followeth. |
12 Car. 2.
C. 24. |
§. 3.
Who shall
pay it. |
' 1. The Excise of Foreign Liquors shall be
paid by the Merchant, importer
' in ready money, and before landing, and by 15 Car. 2. c.
11. there
' is a penalty of the forfeiture of the goods. |
|
§. 4.
Entries. |
' 2. All common Brewers once a week, and all
Retailers once a month
' make Entries of what they shall Brew or make in that week, or month,
' or else the Brewer to forfeit 5 l. Inn-keeper 5 l. other
Retailer 20 s. |
|
§. 5.
Payment. |
' 3. A common Brewer within a week, and other
Retailer within
' a month after they make, or ought to make their Entry, shall pay the
' duty, or pay double the duty to be levied of their goods. |
|
§. 6.
Office. |
' 4. No person living in a Market-Town, shall
go out of that Town, or
' if he live out of a Town shall go farther than the next Market-Town on
' the Market day. |
|
§. 7.
Gagers. |
' 5. The Commissioners and Sub-Commissiones
in their divisions may
' appoint Gagers under Hand and Seal, which Gagers may by night or
' day, if by night in the presence of a Constable, or other lawful Officer
' upon request be permitted to enter any House or place of Brewers
' and Retailers, and to take accompt of such Liquors, and make return to
' the Commissioners, or Sub-Commissioners, leaving a Copy of such return
' with the Brewer, Maker, or Retailer, under his hand, which return
' shall be a charge upon the Brewer, Maker, or Retailer; and if such
' Brewer, Maker, or Retailer shall refuse such Gager Entry, or to Gage
or
' take accompt, the Gager may forbid him to sell or carry out the same;
' and if he shall sell or carry out the same not having paid the duty,
shall
' over and above the double value pay Five pounds. |
|
§. 8.
Vessels. |
' 6. Every 36 Gallons of Beer, and 32 Gallons
of Ale to be taken by
' the Ale quart, shall make a Gallon of Beer or Ale, and other Liquors
by
' the Wine quart. |
|
§. 9.
Prices. |
' 7. No Brewer or Retailer shall upon sale,
take more than the usual prices,
' saving that common Brewers may take the Excise. |
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