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§. 35.
Farmers. |
Excise.
' By the Statute of 16 & 17 Car. 2.
cap. 4. Farmers of Excise may put
' in execution such Powers and Authorities, as Commissioners and Sub-Commissioners
' may do by 12 Car. 2. c. 23. & 15 Car. 2. c.
11. Except the
' judicial part of hearing Differences, and mitigating Fines and Penalties. |
Chap. 38. |
| §. 36. |
' By an Act of 22 & 23 Car. 2.
A duty of Excise is laid upon Liquors
' for six year, from 24 June, 1671 in these Proportions. |
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' For every Barrel of Beer and Ale Brewed, to be
sold above Six shilling
' the Barrel, 9 d.
' For every Barrel of Six shillings, or under, 3
d.
' For every Hogshead of Cider and Perry, made and sold
by Retail to be
' paid by the Retailer, 1 s. 3. d.
' For every Gallon of Mead by the Retail, ob.
' For every Gallon of Vinegar-Bear, 6 d.
' For every Gallon of Strong-Water, 1 d.
' For every Barrel of Beer or Ale imported, 3 s.
' For every Tun of Cider or Perry imported, 4 l.
' For every Gallon of Low Wine of the first extraction
made of Wine,
' Cider, or other materials imported, 2 d.
' For every Gallon of Coffee, 2 d.
' For every Gallon of Chocolet, Sherbet, and Tea, 8
d. |
22 & 23
Car. 2. |
| §. 37. |
' Which Duty is thereby declared to be ordered in
all things as in the
' former Act, with these additions. |
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§. 38.
Waste. |
' 1. For Waste and Leakage in every Twenty
three Barrels of Beer shall
' be allowed three, and in Twenty two Barrels of Ale shall be allowed two. |
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' 2. Penalties for all offences against this
Act, shall be thus imployed,
' One moyety to the King, the other to the Informer; but the Penalties,
' may be mitigated, as in former Acts. |
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§. 39.
Liquors
imported. |
' 3. All Liquors imported, shall be first
entred before landed, and duties
' paid, and every Warrant for the landing shall be signed by the Collectors
' of Excise, before the same shall be put a shore, or else it is forfeited,
' or the value of it; one moyety to the King, the other to the Informer. |
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' 4. No private person shall lend his Vessels
to be Brewed in, in his house
' or elsewhere, upon pain to forfeit Fifty pounds. |
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§. 40.
Mixing. |
' 5. No Retailer of Beer shall after Receipt
thereof from a Common
' Brewer, mix Beer, Ale, or Wort, of an extraordinary strength with Small-Beer,
' in any Tub containing three Gallons, or more; and if he do, to forfeit
' for every Barrel double the duty of Excise, to be heard before the Justices
' and Commissioners, and they to summon Witnesses: And any person
' refusing or neglecting to testifie, to forfeit any sum under Forty shillings,
' to be recovered and disposed, as other Penalties by former Laws. |
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§. 41.
Prices. |
' 6. No Inkeeper or Retailer to be troubled
for selling at greater prices
' than formerly during this Act.
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| §. 42. |
WHich Additional Duty of Excise granted by 22 &
23 Car. 2. being
granted for 6 Years only, and being to expire the 24th day of
June 1671 by another Act of 29 Car. 2. the same Duty is charged
upon Beer,
' Ale, Cider, &c. to continue for 3 Years, from the 24th of June
1677. to be
' levied by such rules, ways, and means, and under such Penalties as are
' provided by 22 & 23 Car. 2. with this addition. |
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' 1. That every Gauger shall at the time of
Gauging leave with the
' party or his Servants a note of the Gauge, with the day of the month,
' and how many Gallons according to the Ale Quart, remaining in the Exchequer
' such person is charged with. |
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