Charles II, 1663
An Additionall Act for the better ordering and collecting the Duty of Excise and preventing the Abuses therein.

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History of Parliament Trust

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John Raithby (editor)

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1819

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488-492

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'Charles II, 1663: An Additionall Act for the better ordering and collecting the Duty of Excise and preventing the Abuses therein.', Statutes of the Realm: volume 5: 1628-80 (1819), pp. 488-492. URL: http://www.british-history.ac.uk/report.aspx?compid=47347 Date accessed: 29 November 2014.


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Contents

Reasons for passing this Act.
II. Commissioners under 12 Car. II. cc. 23, 24. not to farm this Revenue. III. All Letters Patent for the above Purpose void. IV. Commissioners, Sub-commissioners, and Farmers giving false or corrupt Judgment; Penalty. V. Gaugers to deliver to Brewer, after Entry made, a true Copy of his Return. VI. Brewer not liable to Prosecution if he discharge himself within one Week from delivery. VII. Two Artists to be appointed, one by the Commissioners and one by the Brewer, to compute Gauge, &c. on Oath; VIII. Commissioners, Farmers, Brewers, &c. not to act as Justices of Peace touching the Excise. IX. Recital of 12 C.II. c.23. §18. 12 C.II. c 24. § 32. X. Hours at which, on Notice, Brewer may sell and deliver Beer,; &c. XI. Brewer, after Account taken by Gauger, converting Small Beer or Worts into Strong, or selling the same without Notice to Gauger, or concealing Beer, &c. XII. Brewing Vessels and Utensils liable to Duties and Penalties in whatsoever Hands they may be. XIII. Brewer compounding for Duties not to brew for any other Brewer without giving Notice to Commissioners, &c. of the District. XIV. No Person to sell or retail Coffee, Chocolate, &c. without License, and giving Security for Payment of Duties. XV. Brewers, &c. bribing Officers; XVI. Foreign or imported Liquors not to be landed before Entry or Duty paid. XVII. Liquors coasted (Exception) not to be landed before Entry. XVIII. On Appeal, Deposit of Single Duty to be made, and Security to Commissioners of Appeal. XIX. Duty to be paid by Persons making Vinegar Beer. XX. Proviso for Colleges, &c. brewing their own Beer. XXI. Appeals to be heard in the proper County. XXII. Commissioners, &c. taking Fees or Reward for taking Bonds, &c. Penalty 10s. XXIII. Justices of Peace, &c. to meet to determine Offences. XXIV. How Penalties to be disposed of; XXV. Limitation of Appeals in London; XXVI. Commissioner, Farmers, &c. to take the Oath of 12 Car. II. c.23. Footnotes

Reasons for passing this Act.

Brewers, &c. to give Notice to Officer of setting up, altering, or enlarging Tuns, Fats, &c.; Not to keep or use private or concealed Storehouses, Cellars, &c. Penalty.; Penalty on Persons occupying House, &c. where such concealed Tuns, &c. are.; Such concealed Tun, &c and all the Beer, &c. may be seized and sold for the Poor.

For the preventing of the Fraudes and Deceites of Brewers and other persons who make Beere and Ale and other Exciseable Liquors to sell, and of the abuses committed by the Officers Collectors and Managers of the Excise to the great decay of His Majesties Revenue of Excise and obstruction of the due and orderly collecting of the same and for supply and amendment of certaine defects in the Lawes and Statutes relateing to the Duty of Excise aswell for the support and advance of the said Revenue as for the ease of the people Be it enacted by the Kings most Excellent Majestie by and with the Consent of the Lords Spirituall and Temporall and of the Commons in this Parliament assembled and by Authoritie of the same That noe common Brewer Innkeeper Victualler or other Retailer of Beere or Ale shall at any time after the First day of September One thousand six hundred sixtie three without first giveing notice thereof at the next Office of Excise or to the Commissioners Farmers or Sub Commissioners of Excise or one of them within the Limitts and Jurisdiction of whose Office he or they doe or shall inhabite erect sett up alter or enlarge any Tun Fatt, Backe Cooler or Copper and shall make use of any of them for the brewing or makeing any Beere or Ale or Worts, or shall make use of or keepe any private and concealed Storehouse Celler or other place for the laying of any Beere or Ale or Worts in Caske other then such as are already openly sett up, erected and made use of in his common and usuall Brewhouse and now openly discovered and knowne upon paine to forfeite the summe of Fifty pounds for every Tun, Fatt, Backe, Copper and Cooler sett up and made use of without such notice given [thereof (fn. 1) ] as aforesaid and contrary to the true intent and meaneing hereof, And that all and every other person or persons in whose occupation any House Messuage Outhouse or other place whatsoever is or shall be where any such private and concealed Tun, Back, Cooler or Storehouse shall be found and discovered shall alsoe forfeite and lose the summe of Fifty pounds to be leavyed and recovered in manner and forme as in and by this present Act is hereafter directed and ordained, And moreover every such private and concealed Tun, Fatt, Backe, Copper or Cooler soe discovered and found as aforesaid or altered or enlarged together with all Beere Ale or Worts therein being shall and may be taken up, seized carryed away and delivered to the Overseers for the Poore to be sold for the use of the Poore or distributed amongst them.

II. Commissioners under 12 Car. II. cc. 23, 24. not to farm this Revenue.

No Farmer capable of being nominated a Commissioners of Excise.; Penalty.; All Acts done by such Persons void.; Persons troubled by them may have their Action and recover Damages.

And be it further enacted by Authoritie aforesaid That from and after the Eighth day of November in the yeare of our Lord One thousand six hundred sixtie and five noe person or persons whatsoever nominated by His Majestie to be in Commission for the regulateing of His Majesties Revenue of Excise or for the Exercise of any the Powers or Authorities mentioned in an Act Entituled A Grant of certaine Impositions upon Beere Ale and other Liquors for the encrease of His Majesties Revenue dureing His life or one other Act Entituled An Act for takeing away the Court of Wards and Liveries and Tenures in Capite by Knights Service and Purveyance and for setleing a Revenue upon His Majestie in lieu thereof or in this present, Act shall presume to farme the said Revenue of His Majestie either directly or indirectly by obtaining Letters Patents to him or themselves thereof; or any person or persons whatsoever intrusted for him or them or to or for his or their use benefitt or behoofe, Nor that any person or persons whatsoever being a Farmer of the said Revenue shall be any way capeable to be nominated Commissioner for the regulating His Majesties said Revenue of Excise or exerciseing any Powers or Authorities concerning the same, But if any person or persons who stands thus disabled as aforesaid to be nominated a Commissioner shall become a Farmer and shall in either of the said cases neverthelesse presume directly or indirectly to act as a Commissioner Farmer or Sub Commissioner to execute the Powers and Authorities aforesaid either alone or joyntly with other persons that are Farmers, or else with any [others (fn. 2) ] who are not Farmers shall from and after such his acting lose the benefitt of his said Farme, and be thenceforth totally for ever disabled to be either Farmer of the said Revenue or Commissioner for the regulating thereof and exercising the Powers aforesaid, And that all and every, act and acts done by any Commissioner or Commissioners or Sub Commissioners being Farmer or Farmers by him or themselves or joyntly with others who are not Farmers shall be void in Law and of none effectt, And that all and every person or persons any way molested or troubled by the command and authoritie of such Commissioner or Commissioners acting by him or themselves or together with others who are not Farmers or Commissioners may bring his Action at Law for the same in any of His Majesties Courts at Westminster and thereby recover his Damages against any such Commissioner or Commissioners Any Law or Statute to the contrary notwithstanding.

III. All Letters Patent for the above Purpose void.

And that all and every Letters patents to be made from and after the Tenth day of Aprill in the yeare of our Lord One thousand six hundred sixtie and three inableing any Farmer or Farmers of the Excise to be Commissioner or Commissioners or Sub Commissioners shall be utterly void and of none effect, Any thing in any of the said Acts to the contrary, notwithstanding.

IV. Commissioners, Sub-commissioners, and Farmers giving false or corrupt Judgment; Penalty.

Persons unjuftly complaining of the Judgment of the Commissioners; Penalty.

And that if any Commissioner or Sub Commissioner Commissioners or Sub Commissioners who by colour or vertue of any Letters Patents are now both Commissioners or Sub Commissioners for regulating the said Revenue and likewise Farmers of the said Revenue shall give any false and corrupt Judgement in advancement of the benefit of his or their said Farme to the Brewers damage contrary to Law, he or they shall forfeite for every such Judgement soe falsely and corruptly given double Costs to the partie soe injured by the said corrupt and false Judgement, And in case any person shall unjustly complaine of ( (fn. 3) ) any Judgement of the Commissioners or Sub Commissioners as aforesaid, and soe shall be found upon his Appeale the said partie shall forfeite double Costs to the said Commissioners for such unjust vexations to be recovered by Information Bill or Plaint in any Court of Record.

V. Gaugers to deliver to Brewer, after Entry made, a true Copy of his Return.

Penalty 40s.

And be it further enacted by the Authoritie aforesaid That from and after the First day of September in the yeare of our Lord One thousand six hundred sixtie and three all and every Gager or Gagers of the Excise who shall take an accompt of any Beere or Ale brewed or made by any common Brewer shall weekely after such common Brewer hath made or ought to have made his Entry at the Office of Excise and not otherwise make and deliver to such common Brewer at his house, or to some of his Servants in his behalfe a true Copy under his or their hand of such Returne or Reporte as he or they have made thereof to the Commissioners or Sub Commissioners of Excise respectively upon paine to forfeit for every negclect or refusall the summe of Forty shillings.

VI. Brewer not liable to Prosecution if he discharge himself within one Week from delivery.

Provided neverthelesse That noe such common Brewer or Brewers shall be sued or prosecuted for any penaltie or forfeiture by him or them incurred for or by reason of any misentry or short Entry if he or they shall within the space of One weeke after the delivery of such Copy as aforesaid rectifie his or their Entry according to the said Returne or otherwise discharge himselfe

VII. Two Artists to be appointed, one by the Commissioners and one by the Brewer, to compute Gauge, &c. on Oath;

who are to give a Copy of Contents to Commissioners and Brewer.

Be it enacted That from and after the said First day of September One thousand six hundred sixtie three and as often as there shall be occasion Two able Artists shall be appointed one of them by His Majesties Commissioners Farmers or Sub Commissioners for Excise and the other by the Brewers of any Citty or place, which said Artists shall take an Oath, which Oath any one Justice hath hereby power to administer, to take and compute the just Contents and Gage of all Coppers, Fatts, Tunns, Backes and Coolers and all other Brewing Vessells of that nature belonging to all or any Brewer or Brewers of Beere or Ale to sell and to deliver and give under their hands one Copy of the perticular Contents of all such Vessells to the aforesaid Commissioners Farmers and Sub Commissioners and another true Copy thereof to each and every such respective Brewer, which Computation by the Artists aforesaid shall answere and be according to the measures and proportions exprest in the said former Acts for Excise,

VIII. Commissioners, Farmers, Brewers, &c. not to act as Justices of Peace touching the Excise.

Such Acts of such Persons void.

And be it further enacted That noe Commissioner Farmer or Sub Commissioner for the Excise or common Brewer of Ale or Beere to sell or Inn keeper whatsoever shall from and after the said First day of September have power to act in or execute as a Justice of the Peace any of the Powers Clauses or things contained in any of the Lawes made for and concerning the Excise or in this present Act, And if any of the said persons shall presume to act or execute any thing contrary hereunto It is hereby further declared That all such things soe acted or executed by any of them are and shall be utterly void and null to all intents and purposes.

IX. Recital of 12 C.II. c.23. §18. 12 C.II. c 24. § 32.

and that Commissioners do not keep Officers in Towns where Entries may be made, and yet exact the Penalties of the said Acts.; Commissioners.; &c. to appoint Persons in Market Towns to receive Entries.; Office to be published. Hours at which such Officer to attend.; Penalty.; Persons coming to such Market Town, and tendering Entry and Payment, not liable to Penalties.

And whereas by the faid recited Acts it is enacted That noe person shall be compelled by the Commissioners or Sub Commissioners of Excise to travell for the makeing of his Entryes or Payment of the Dutyes of Excise or other [Clause (fn. 4) ] whatsoever touching or concerning the same if he live in a Market Towne out of the said Towne, and if he live out of a Market Towne then to noe other place then to the next Market Towne to his habitation in the same County on the Market day, and neverthelesse the Commissioners and Sub Commissioners or their Officers have not accordingly kepte Officers in the Market Townes in many Countyes within England and Wales whereby such Entryes and Payments for the Dutyes of Excise might be had and made and yet doe take and levy the Penaltyes and Forfeitures in the said Acts mentioned for non Entry and Payment of the Duty and doe otherwise thereupon grieve and vexe His Majesties Subjects contrary to the true intent and meaning of the said Acts, Be it therefore enacted by the Authoritie aforesaid That from and after the said First day of September in the yeare of our Lord One thousand six hundred sixtie and three the Commissioners Farmers or Sub Commissioners in each County within England and Wales shall constitute and appoint or depute under their hands and seales such person or persons as they shall thinke needfull in each respective Market Towne to be there upon every Market day in some knowne and publique place for the receiveing of the said Entryes and Dutyes of Excise and for performing all other matters and things touching the said Duty according to the said Acts and this present Act, which said person and persons soe, constituted or deputed (and the place where they intend to hold or keepe such Office, being on the next Market day after such Constitution or Deputation published in full and open Market) shall attend at such Office on every Market day in such Market Towne and shall keepe the said Office open from Nine of the Clocke in the morning untill Twelve of the Clocke at Noone, and from Two of the Clocke in the Afternoone untill Five of the Clocke in the Afternoone, And in case such Office shall not be soe kepte and attended in each Market Towne respectively the Commissioners Farmers Sub Commissioners or other person or persons so negclecting or refuseing to doe the same shall for every Market day forfeite Ten pounds, the one halfe to the Kings Majestie His Heires and Successors and the other halfe to him or them that will informe and sue for the same in any of His Majesties Courts of Record by Action of Debt Bill Plaint or Information wherein noe Essoigne Protection or Wager of Law shall be admitted or allowed, And such person as shall come to such Market Towne to make such Entry or Payment of the Dutyes and shall tender the same according to the said Acts and be able to prove such Tender by the Oath of one or more sufficient Witnesse shall not be lyeable to any Penaltie or Forfeiture imposed by the said Acts for such weekely or monethly Entryes or Payments as should have beene made or paid on such Market day, Any Article Clause or Thing in any or either of the said Acts or this present Act to the contrary notwithstanding.

X. Hours at which, on Notice, Brewer may sell and deliver Beer,; &c.

Penalty.

And be it further enacted by [the (fn. 5) ] Authoritie aforesaid That from and after the said First Day of September Noe common Brewer of Beare or Ale shall sell deliver or carry out any Beere or Ale to any his Customers either in whole Caske or by the Gallon in any Citty Towne Corporate or Market Towne before notice given to an Officer of Excise but betweene the houres of the day hereafter mentioned (That is to say) From the Twenty fifth day of March to the Twenty nineth day of September yearely betweene the houres of Three of the Clocke in the morning and Nine of the Clocke in the evening, and from the Nine and twentyeth day of September to the Five and twentyeth day of March yearely betweene the houres of Five of the clocke in the morning and Seaven of the clocke in the evening upon paine that every Brewer doeing contrary hereunto shall for every such Offence forfeite and loose the summe of Twenty shillings for every Barrell of Beere or Ale that shall be soe carryed out contrary to the true meaning of this Act to be leavyed and recovered as in and by this present Act is hereafter enacted and appointed.

XI. Brewer, after Account taken by Gauger, converting Small Beer or Worts into Strong, or selling the same without Notice to Gauger, or concealing Beer, &c.

Penalty.

And be it further enacted by Authoritie aforesaid That if any common Brewer Innkeeper Victualler or other Retailer of Beere or Ale shall at any time after the First day of September after an Accompt hath beene taken by the said Gager or Gagers of the quantity and quality of the Beere Ale or Worts found in his Tun and other Brewing Vessells convert, any part of his small Beere or small Worts soe taken account of into Strong Beere or Ale by mingling letting downe or strikeing over any such Strong Ale or Strong Worts [into (fn. 6) ] which, or amongst any such small Beere or small Worts, and shall sell, deliver out, or retaile the same or any part thereof without giveing notice to the same Gager or Gagers of the quantity soe mingled and converted as aforesaid, or if any such Brewer or Retailer as aforesaid shall after the said time hide conceale or convey any Beere Ale or Worts not gaged from the sight or view of the Gager or Gagers appointed to take accompt of the same whereby the Kings Majestie or his Commissioners or Farmers shall or may be defrauded in any manner of wise of the Dutyes due for the same or any part thereof every such common Brewer Victualler and Retailer for every Barrell of Beere or Ale by him or them soe mingled, converted, sold, delivered, hid, concealed or conveyed away contrary to the true intent and meaning hereof, shall forfeite and loose the summe of Twenty shillings to be levyed and recovered in manner and forme as in and by this present Act is hereafter ordained and appointed.

XII. Brewing Vessels and Utensils liable to Duties and Penalties in whatsoever Hands they may be.

And be it further declared and enacted That all and every the Brewing Vessells and Utensills for Brewing into whose hands soever the same shall come, and by what Conveyance or Title soever the same be claimed shall be lyeable and subject unto, and are hereby charged with all and fingular the Debts and Dutyes of Excise in arreare and oweing by any person or persons for [any (fn. 7) ] Beare or Ale made within the said Brew house, and shall alsoe be subject to all Penalties and Forfeitures incurred by such person or persons soe useing the said Brew house for any offence against the Lawes and Statutes for Excise, And that it shall be lawfull in all cases to leavy Debts and Penalties and use such Proceedings against the Utensills therein contained as it may be lawfull to doe in case the Debter or Offender useing the said Utensills had beene truely and really Owner and Proprietor of the same,

XIII. Brewer compounding for Duties not to brew for any other Brewer without giving Notice to Commissioners, &c. of the District.

Penalty.

And be it further enacted by Authority aforesaid That after the First day of September noe common Brewer of Beere or Ale nor any other person whatsoever who hath or shall compound for the Dutyes of Excise for Beere or Ale by him brewed or to be brewed shall dureing the terme of such Composition brew or make or suffer or permitt any Beere or Ale to be brewed or made within his Brewhouse for any other common Brewer whatsoever without first giveing notice as well of every perticular brewing as of the quantity and quality of the Beere and Ale at every such brewing intended to be brewed and made unto the respective Commissioners Farmers or Sub Commissioners of Excise within the Districts of whose Office such common Brewer doth or shall inhabite and forthwith paying downe unto the said respective Commissioners Farmers or Sub Commissioners the full Excise of all the said Beere and Ale, upon paine that aswell the Brewer who shall brew the same, as the Brewer for whom the said Beere or Ale shall be brewed shall forfeite and loose for every Barrell the summe of Five Pounds, the one moyety to the Kings Majestie, and the other moyetie to the Informer that shall sue for the same in any Court of Record,

XIV. No Person to sell or retail Coffee, Chocolate, &c. without License, and giving Security for Payment of Duties.

Fee for Licence and Security.; Selling, &c. without License.; Penalty.

And be it further enacted by Authoritic aforesaid That from and after the said First day of September noe person or persons shall be permitted to sell, or retaile any Coffee, Chocolate Sherbett or Tea without Licence first obtained and had by Order of the Generall Sessions of the Peace in the [severall and respective Countyes Certificate being first shewed that they have given good Security for the ( (fn. 8) ) payment of their dues to the King, (fn. 9) ] or the Cheife Magistrate of the place in whose Jurisdiction he or they doe or shall inhabite or dwell for the selling or retailing of the same, nor shall any Licence be granted to any Retailer untill Securitie first given by Recognizance or otherwise, For which License, Recognizance and Securitie Twelve pence shall be given and noe more for the payment of the Excise, And every person or persons selling or retailing any of the said Liquors without License had and Security given as aforesaid shall forfeite and loose the summe of Five pounds for every moneth he or they shall continue selling or retailing the same.

XV. Brewers, &c. bribing Officers;

Penalty £ 10.; Officer receiving Bribe; Penalty £10.; How such Offences to be proved.; Penalties may be levied by Distress.

And be it further enacted by the Authoritie aforesaid That from and after the said First day of September noe Brewer or other person whatsoever shall bribe or corrupt, or give any Money Fee or other Reward whatsoever to any Gager or Gagers or other Officer whatsoever to make any false Returne or Reporte into the office of Excise of any Beere Ale or other Liquors exciseable made or brewed or to be made or brewed within his or their Charge Division or Walke, or to forbeare or omit the doeing or executeing of his or their Places or Imployments upon penalty of Ten pounds for every such Offence, And that noe Sworne Gager or Gagers or other Officer whatsoever shall directly or indirectly take and receive any Bribe Money Fee Gift or other Reward of any Brewer or other person whatsoever for any cause or matter relateing to the Excise upon Penaltie that every such Sworne Gager or other Officer soe offending shall for every such Offence forfeite and loose the summe of Ten pounds, all and every of which said respective offences shall be proved by the Oathes of Two lawfull and credible Witnesses before Two Justices of the Peace or Cheife Magistrate of the place where such offence shall be committed which said Justices or Magistrates respectively have hereby power to administer the said Oathes and alsoe to examine adjudge and determine the same, and to cause such penalties by Warrant under their Hands and Seales to be leavyed by Distresse and Sale of the Offenders Goods, rendring to the party the overplus and for want of such Distresse to committ every such Offender to the common Gaole of such County [or Place (fn. 7) ] there to remaine by the space of Three Moneths without Baile or Maineprize,

XVI. Foreign or imported Liquors not to be landed before Entry or Duty paid.

Warrant for landing to be signed by Officer.; Penalty.

[And for the better leavying and collecting the Dutyes of Excise upon all forreigne or imported Liquors, Be it enacted by Authority aforesaid That noe such forreigne or imported Liquors shall be landed or putt on shore out of any Shipp or Vessell from beyond the Seas before due Entry he 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 be fully satisfyed and paid And that every Warrant for the landing or delivering of any fuch 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, putt on shore, or delivered contrary to the true intent and meaneing hereof, or without the presence of an Officer or Waiter for the Excise or the value thereof shall be forfeited and lost, the one moyetie to the Kings Majestie and the other moyetie to him or them who shall or will seise informe or sue for the same to be recovered of the Importer or Proprietor thereof,

XVII. Liquors coasted (Exception) not to be landed before Entry.

Penalty.

And that noe person or persons whatsoever bringing any Exciseable Liquors (except Beere Aile Sider Perry and Metheglin) into any part or place of this Realme by Coast Cocquet Transire or Certificate, nor any person or persons to whom the same or any of them shall be consigned shall land, or cause any such Exciseable Liquors (except before excepted) to be landed or putt on shore without makeing or causeing due Entry to be made of the same with the Officer or Officers of the Excise for the time being appointed to receive and take such Entryes within the Port or Place where the same shall be landed upon paine in every such case as aforesaid to forfeite double the value of the said Liquors landed or put on shore contrary to the true intent and meaning hereof, (fn. 9) ]

XVIII. On Appeal, Deposit of Single Duty to be made, and Security to Commissioners of Appeal.

If upon Appeal Original Judgment reversed, Deposit, or a fit Part thereof, to be restored to Appellant; and double Costs.; If Judgment affirmed, Appellant to pay the like Costs.

Provided alsoe and be it further enacted and ordained by Authoritie aforesaid That noe Appeale in any Cause of Excise whatsoever shall be admitted untill the Partie Appellant shall have first deposited and laid downe the single Duty of Excise in the hands of the Commissioners Farmers or Sub Commissioners of Excise within whose Jurisdiction or Division the said Cause was originally heard and determined, and have given Securitie to the Commissioners of Appeale or Justice of the Peace respectively where such Cause is to be finally adjudged for all such Fine Forfeiture and Penaltie as upon such heareing and determination was adjudged against him, And that if upon the heareing and determineing of any such Appeale the said Originall Judgement shall happen to be reversed and made null, then and in every such case the said Commissioners Farmers or Sub Commissioners of Excise in whose hands the said single Duty of Excise was deposited shall restore and deliver backe the same or as much thereof as shall be adjudged by the Commissioners of Appeales or Justices of the Peace respectively to the said Appellant, and the partie originally prosecuteing shall pay him double Costs, But in case the first Judgement shall be affirmed the partie appealing shall pay the like Costs unto the Commissioner or Commissioners complained of Any thing in this Act or in any other Act or Statute whatsoever to the contrary thereof contained in any wise notwithstanding.

XIX. Duty to be paid by Persons making Vinegar Beer.

And be it further enacted by Authoritie aforesaid That all and every person or persons whatsoever brewing or makeing any Beere whether in a common Brew house or otherwise for sale, or to convert into Vinegar for sale shall pay for every Barrell of such Vinegar Beere soe made and brewed the severall and respective summes already imposed and sett by any the Acts of Excise above mentioned upon Vinegar Beere brewed by any common Brewer in any common Brew house, Any thing in the said Acts or either of them to the contrary notwithstanding

XX. Proviso for Colleges, &c. brewing their own Beer.

It is hereby further declared That every Colledge and Hall in either of the Universities which before the Duty of Excise was imposed did brew their owne Beere and Ale within their owne Precincts and size it out to their respective Members within their owne Precincts onely are not lyeable to the payment of any Duty of Excise for the same either by this or any the forementioned Acts.

XXI. Appeals to be heard in the proper County.

Provided alsoe and be it enacted That all Differences Appeales and Complaints that shall happen and, arise betweene partie and partie in order to the payment of the Duty of Excise shall be heard and determined in the proper Countie or in the severall Rideings and Divisions of Yorkeshire and Lincolneshire where they shall arise and not elsewhere

XXII. Commissioners, &c. taking Fees or Reward for taking Bonds, &c. Penalty 10s.

And be it further enacted by the Authority aforesaid That noe Farmer Commissioner Sub Commissioner or other Officer of Excise shall directly or indirectly take or receive any Money Fee or Reward for or concerning the takeing of any Bond, or giveing any Receipt or Note in Writeing relateing to the Excise to or from any person or persons whatsoever upon paine that every such person soe offending shall for every such offence forfeite the summe of Ten shillings

XXIII. Justices of Peace, &c. to meet to determine Offences.

And be it further enacted by the Authoritie aforesaid That the Justices of the Peace or any two or more of them or Cheife Magistrates in the severall Countyes Cittyes Divisions and Places within England and Wales respectively shall meete once in every Moneth in their respective Divisions or oftener if there shall be occasion to heare determine and to adjudge all matters and offences against this or the aforesaid Acts

XXIV. How Penalties to be disposed of;

and recovered.

And be it further enacted by the Authoritie aforesaid That one third part of all Fines Penalties and Forfeitures not herein otherwise disposed shall be to the Kings Majestie His Heires and Successors and one other third part to the Poore of the Parish where the Offence shall be committed, and the other third part to him that shall informe and sue for the same And that all Fines Penalties and Forfeitures for which noe remedy is ordained for recovery thereof by this Act shall be recovered by Action of Debt, Bill, Plaint or Informations in any Court of Record within such County Citty or Corporation where the Offence shall be committed or by such other wayes and meanes and in such manner as by the said former Act is directed and appointed.

XXV. Limitation of Appeals in London;

in the Country.

Provided alwayes That after the said Third Day of September noe Appeale in any Matter or Cause of Excise within the immediate Limitts of the Cheife Office of London, nor within the Limits of the present Farme of London dureing the continuance of such Farme shall be admitted unlesse the same be brought within Two Monethes next after the first Judgement and notice thereof given or left at the Dwelling house of the party or partyes concerned therein, nor shall any Appeale in any Matter or Cause of Excise in any other County Citty Towne or Place be admitted unlesse the same be brought within Fower Moneths after the first Judgement and notice given as aforesaid, Any thing in this Act to the contrary notwithstanding.

XXVI. Commissioner, Farmers, &c. to take the Oath of 12 Car. II. c.23.

Provided neverthelesse and it is hereby enacted That noe Commissioner Farmer Sub Commissioner or other person imployed or to be imployed in the farmeing collecting or takeing Accompts for the Duty of Excise doe after the First day of September next take upon him or them any such Office, or proceed in execution of any such Imployment untill he or they have first taken the Oathes appointed to be taken by the Act of Parliament Entituled A Grant of certaine Impositions on Beere Ale and other Liquors for the encrease of His Majesties Revenue dureing His life before the respective persons appointed in the said Act of Parliament, and have entred his Certificate for takeing the said Oathes with the Auditor for Excise under the Penaltie of Fifty pounds for every Moneth he or they shall soe negclect to take the same

Footnotes

1 O omits.
2 other O.
3 of O.
4 Cause O.
5 O. omits.
6 interlined on the Roll.
7 interlined on the Roll
8 due O.
9 annexed to the Original Act in a separate Schedule.