Acts and Ordinances of the Interregnum, 1642-1660. Originally published by His Majesty's Stationery Office, London, 1911.
This free content was digitised by double rekeying. All rights reserved.
Whereas by Ordinance of Parliament, dated the eleventh of September, Anno 1643. there is 8. pence upon every gallon laid by way of Excize upon all Strong Waters, and Aqua-Vitæ imported or to be imported or made, or distilled, within the Realm of England, Dominion of Wales, or town of Barwick, to be paid by the first Buyer, or Maker, or Distiller respectively, which sum of eight pence upon the gallon being raised upon the Strong Waters, and Aqua-Vitæ, made within the Kingdome, is found to have something intermitted trade in that Commodity within the Kingdome, And forasmuch as by the said Ordinance of the eleventh of September, 1643, there was no Provision made for the leavying of Excize upon all Spirits imported, whereby the true intent of the said Ordinance might be avoided: Be it Ordained by the Lords and Commons in Parliament Assembled, and by Authority of the same, for the incouragement of the Maker and Distiller of Strong Waters, and for the better receipt of the Excize upon this Commoditie, That all Aqua-Vitæ, or Strong Waters made in the Kingdome of England, Dominion of Wales, or Towne and Port of Barwick, doe pay two pence upon every gallon by way of Excize, and so after that Rate for a greater or lesser quantity to be paid by the first Maker thereof.
That all Spirits made of French or Spanish Wines, commonly called Brand-Wine, imported, doe pay two-pence upon every gallon Excize, and so after that Rate for a greater or lesser quantity, to be payd by the first buyer from the said Importer.
That for such forreigne Spirits as aforesaid, as any Distiller shall use and make into perfect Strong-waters, That such Maker, or Distiller, shall pay only one penny upon every Gallon more, it first appearing unto the Commissioners of Excise or their Deputies in the severall Offices respectively, by sufficient testimony, that the two pence aforesaid was duly paid at the first Sale thereof as Spirits.
That for all Aqua-vitæ, or Strong-waters made in the Kingdome, which shall be again exported for any parts beyond the Seas, or out of the Realme of England, etc. whether into plantations or other whatsoever, having first paid the severall excises before mentioned, The Commissioners of excise for the time being, or their Deputies unto whom the several excises have been paid as aforesaid being sufficiently satisfied therein as aforesaid, shall and may allow and repay the severall excises aforesaid, except only the one penny laid upon Forraigne Spirits, made here into perfect Strong-water: provided alwaies that all Spirits, both Forraigne and Domesticke, that shall fraudulently be sold by any person or persons, to Chapmen or others to retaile in kind instead of Aqua-vitæ, or Strong-waters, before the same be redistilled and made into perfect Aqua-vitæ, or Strong-waters, shall pay for every Gallon so sold, after the rate of eight pence per Gallon excise.
And provided alwaies, that no Distillers, or other Dealers in Spirits, Aqua-vitæ, or Strong-waters as aforesaid, shall have any benefit of the rates or abatements aforesaid, but only such as shall cleere the excise according to the said severall Rates for all Spirits, Aqua-vitæ, and Strong-waters, made, bought, or sold respectively, since the 11 of September 1643 by such Testimony as shall satisfie the Commissioners or their Deputies; by an Accompt under their hands, to be brought in within one moneth after the date hereof: but to pay excise, and to be proceeded against without favour, according as is expressed in the said Ordinance of the 11 of September in this behalfe.