Recital of 22 & 23 C.II. c.5.
Grant of the Duties of Excise herein mentioned.
Most Gracious Soveraigne
Whereas a certaine Act passed in this Parlyament in the Two and twentyeth and Three and twentyeth
yeares of Your Majestyes Raigne entituled An Act for an Additionall Excise upon Beere Ale and other
Liquors, which was thereby limitted to continue for the space of Six yeares from the fower and twentyeth day
of June in the yeare of our Lord One thousand six hundred seaventy and one and noe longer Wee Your
Majestyes most Loyall and dutyfull Subjects the Commons of England in Parlyament assembled as a further Aide
to Your most Excellent Majestie whose weighty and urgent Affaires require an extraordinary Supply at this present
time have given and granted and doe hereby give and grant to Your most Excellent Majestie the severall additionall
Rates and Duties of Excise herein after mentioned And doe most humbly beseech Your Majestie that it may be
enacted and bee it enacted by the Kings most excellent Majestie by and with the Advice and Consent of the
Lords Spirituall and Temporall and Commons in this present Parlyament assembled and by the Authoritie of the
same That from and after the Fower and twentyeth day of June which shall be in the yeare of our Lord One
thousand six hundred seaventy and seaven there shall be throughout Your Majestyes Kingdome of England
Dominion of Wales and Towne of Berwicke upon Tweede raised leavyed collected and paid unto Your Majestie
Your Heires and Successors dureing the space and terme of Three yeares from the Fower and twentyeth day of
June aforesaid and noe longer for Beere Ale Syder and other Liquors herein after expressed by way of Excise
over and above all other Dutyes Charges and Impositions by any former Act or Acts sett and imposed and in
manner and forme following, That is to say.
|For every Barrell of Beere or Ale of above Six shillings the Barrell brewed by the Common Brewer or any other person or persons who doe or shall sell or tap out Beere or Ale publiquely or privately to bee paid by the said Common Brewer or by such other person or persons respectively as aforesaid and soe proportionably for a greater or lesse Quantity Nine pence.
|For every Barrell of Beere or Ale of Six shillings the Barrell or under brewed by the Common Brewer or any other person or persons who doth or shall sell or tap out Beere or Ale publiquely or privately to be paid by the said Common Brewer or by such other person or persons respectively as aforesaid and soe proportionably for a greater or lesse quantity Three pence.
|For all Syder and Perry made and sold by Retaile upon every Hogshead to be paid by the Retailer thereof and soe proportionably for a greater or lesse Measure One shilling and Three pence.
||js. iij d
|For all Metheglin or Meade sold whether by Retaile or otherwise to be paid by the Maker thereof for every Gallon One halfe peny.
|For every Barrell of Beere commonly called Vineger beere brewed or made to be sold Six pence.
|For every Gallon of Strong-water or Aqua Vite made and sold to be paid by the Maker thereof One peny.
|For every Barrell of Beere or Ale imported from beyond the Seas and soe proportionably for a.greater or lesse Quantity to be paid by the Importers before Landing Three shillings
|For every Tunn of Syder or Perry imported from beyond the Seas and soe proportionably for a greater or lesse Quantity to be paid by the Importer before Landing Foure pounds.
|For every Gallon of Low Wines of the first Extraction made of any kinde of Imported Wine or Syder or other Materialls imported to be paid by the Maker or Seller Two pence.
|For every Gallon of Coffee made and sold to be paid by the Maker thereof Two pence.
|For every Gallon of Chocolate Sherbet and Tea made and sold to be paid by the Makers thereof Eight pence.
to be raised during the Space of Three Years, as by 22 & 23 C. II. c.5.
Which said severall Rates and Dutyes of Excise upon Beere Ale and other Liquors shall be raised leavyed
collected and paid unto Your Majestie Your Heires and Successors dureing the space and terme of Three yeares
as aforesaid and noe longer in the same manner and forme and by such rules meanes and wayes and under
such Penalties and Forfeitures as are contained mentioned expressed and directed in the before recited Act of
Parliament made in the two and twentyeth and Three and twentyeth yeares of Your Majestyes Raigne entituled
An Act for an additionall Excise upon Beere Ale and other Liquors.
II. Gauger to leave Note of Gauge with Brewer.
And to the end common Brewers and other persons paying the Duty of Excise may not be overcharged Bee
it further enacted That from and after the said Foure and twentyeth day of June every Gauger that shall be
imployed to gauge ( (fn. 2) ) Beere Ale Mum or Worts of any person chargeable by this Act shall at the same time leave
with such person or persons soe gauged. or his or their servants a Note fairely written of the Gauge soe taken
with the day of the moneth and how many Gallons according to the Ale Quart remaining in His Majestyes
Court of Exchequer such person is by him charged with Any Law Statute or Usage to the contrary
III. 22 & 23 C. II. c.13. continued for Three Years.
And bee it further enacted by the Authority aforesaid That a certaine Act of this present Parliament made
in the Two and twentyeth and Three and twentyeth yeares of His now Majestyes Raigne entituled An Act for
exporting of Beere Ale and Mum and every Clause Article Power Provisoe matter and thing therein contained be
and is hereby continued for the terme of Three yeares to be accounted from the end of this present Session of
Parlyament and from thence to the end of the First Session of the next Parlyament and noe longer.
IV. Reasons for this Enactment.
Commissioners of Excise to keep apart One-fifth of the Duties paid; Auditor and Comptroller of Excise to keep distinct Accounts thereof.; Commissioners to pay the same into the Exchequer.
And to the intent that your Majestie may be enabled to raise the summe of Two hundred thousand pounds
upon Credit in case Your Majestyes extraordinary Occasions shall require the same And that the said summe
with the Interest thereof may be well and sufficiently secured. And forasmuch as the moneys ariseing by this( (fn. 3) )
cannot be conveniently distinguished and sett apart from other moneys payable to Your Majestie by vertue of the
former Acts of Excise Bee it enacted by the Authoritie aforesaid That from and after the said Fower and
twentyeth day of June dureing the continuance of this Act the Commissioners and Governours of Excise at the
Head Office in London or the major part of them doe seperate and keepe apart from the rest of the moneys
received or to be received for the Duty of Excise One full Fifth part of the whole Receipt as the same shall
become due and be paid into the said Office of Excise by the Farmers or Commissioners of the said Duty or
any other person or persons authorized to collect and pay in the same, Of all which payments of the said Fifth
part the Auditor and Comptroller of the Excise for the time being or their respective Deputyes shall keepe a
perfect: and distinct Account in Bookes fairely written as the same shall come in, And the said Commissioners and
Governours of the Excize for the time being or the major part of them are hereby required and strictly enjoyned
from time to time to pay all such moneys by them soe received and sett apart as aforesaid into Your Majestyes
Receipt of the Exchequer.
V. Monies to be registered apart in Book to be kept in the Auditors Office in the Exchequer.
And bee it further enacted That there shall be provided and kept in Your Majestyes Exchequer (to witt) in
the Office of the Writer of the Tallyes and Counter Tallyes at the Receipt of the Exchequer commonly called
the Office of the Auditor of the Receipt one Booke or Register in which all moneys that shall be paid into
the Exchequer as aforesaid shall be entred and registred apart and distinct from all other moneys paid or payable
to Your Majestie or to Your Heires or Successors upon any other account whatsoever.
VI. And a Book of Warrants for Payment of Monies lent:
And that there be one other Booke or Registry provided and kept in the said Office of all Orders and
Warrants to be made by the Lord Treasurer and Under-Treasurer or by the Commissioners of the Treasury for
the time being for payment of all and every summe and summes of moneys to all persons for moneys lent.
VII. And a like Book of such Payments.
And that alsoe there shall be the like Booke or Registry provided and kept by the said Writer of the Tallyes
or Auditor as aforesaid of all moneys paid out or issued by vertue of such Orders and Warrants.
VIII. Persons lending Money may view the said Books:
And that it shall be lawfull for any person or persons willing to lend any money on the Creditt of this Act
at the usuall times when the Exchequer or Head Office of the Excize at London shall be open to have accesse
unto and view and peruse all or any of the said Bookes for their Information of the state of those moneys and
all Engagements upon them for their better encouragement to lend any moneys as aforesaid.
IX. And the Auditor and other Persons to be assistant to such Persons.
And that the Auditor and Controller of ye Excise and the said Writer of the Tallyes or Auditor of the Receipt
and their Deputyes and Clerks respectively shall be assistant to such person or persons for their better and
speedier satisfaction in that behalfe.
X. Persons lending to have a Tally of Loan and Order for Repayment, with Interest at £7 per Cent, per Ann. payable every Three Months.
And all and every person and persons who shall lend any moneys to Your Majestie and pay the same into
the Receipt of the Exchequer shall immediatly have a Tally of Loane strucke for the same and an Order for
his or her repayment bearing the same date with the Tally In which Order shall be alsoe contained a Warrant
for payment of Interest after the Rate of Seaven pounds per Centum per Annum for his or her Consideration to
be paid every Three moneths untill the Repayment of the Principall.
XI. Orders to be registered in course, and not to have Preference.
And all Orders for repayment of money lent shall be registred in course according to the Date of the Tallyes
respectively. And none of the said Orders for moneys shall have preference one before another but shall be entred
in their course according to the Dates of their Tallyes and the times of bringing their Certificates as they are
in point of time respectively before each other.
XII. Persons lending to be paid as Orders stand entered.
Order first entered to be first paid, and so in course.
And all and every person and persons shall be paid in course according as their Orders shall stand entred in
the said Register Booke of the Receipt soe as yt the person Native or Forreigner his or her Executors
Administrators and Assignes who shall have his or her Warrant or Order Warrants or Orders first entred in the
said Booke of Registry in the Exchequer as aforesaid shall be taken and accounted as the first person to be paid
upon the said fifth part of the moneys to come in by vertue of this Act. And he, she or they that shall have
his her or their Warrants or Orders Warrant or Order next entred shall be taken and accounted the second
person to be paid and soe successively and in course.
XIII. Monies to come in liable in the same Order to satisfying Lenders.
And that the moneys to come in by this Act as aforesaid shall be in the same Order lyable to the satisfaction
of the said respective partyes their Executors Administrators or Assignes successively without preference of one
before another and not otherwise, and not to be divertible to any other use intent or purpose whatsoever.
XIV. No Fee for providing Books, &c.
And that noe Fee Reward or Gratuity directly or indirectly be demanded or taken of any of Your Majestyes
Officers or Subjects for provideing or makeing of any such Bookes Registers Entryes View Search or any other
thing in, for or concerning the payment of any money lent or the Interest thereof as aforesaid or by any of their
Clerks or Deputyes on paine of payment Treble damages to the partie grieved by the party offending with Cost
XV. Commissioners of Excise refusing, &c. to pay in Monies or Officer demanding Fee;
Loss of Office.
And if the said Commissioners of Excise shall refuse or neglect to pay in the said money in manner as they
are before required and enjoyned to doe, Or if any Officer in his owne person shall take or demand any such
Fee or Reward every such Commissioner or Officer soe offending shall forfeite and lose his Place and Office.
XVI. Officer making undue Preference. Penalty and Loss of Office.
By Deputy; Penalty and Incapacity.
And if any undue preference of one before another shall be made in point of registring contrary to the true
meaning of this Act by any such Officer or Officers then the partie offending shall be lyable by Action of Debt
or on the Case to pay the vallue of the Debt Damages and Costs to the partie grieved and shall be fore judged
from his place or Office. And if such preference be unduely made by any his Deputy or Clerke without direction
or privity of his Master then such Deputy or Clerke onely shall be lyable to such Action Debt Damages and
Costs and shall be for ever after uncapeable of his Place or Office.
XVII. Writer of the Tallies, &c. not directing, and Clerk of the Pells, &c. not making Payment;
Loss of Office.; Deputies and Clerks liable to Action.; How Penalties recovered.
And in case the said Writer of the Tallyes or Auditor as aforesaid shall not direct the Order or the Clerke
of the Pells record or the Teller thereunto required make payment according to each persons due place and Order
as afore directed then he or they respectively shall be adjudged to forfeite his or their Place and Office. And the
respective Deputyes and Clerks herein offending shall be lyable to such Action Debt Damages and Costs in such
manner as aforesaid. All which said Penalties Forfeitures Damages and Costs to be incurred by any of the
Commissioners or Officers as aforesaid or any their Deputyes or Clerks shall and may be recovered by Action of
Debt Bill Plaint or Information in any of Your Majestyes Courts of Record at Westminster wherein noe Essoigne
Protection Priviledge Wager of Law Injunction Order of Restraint or stay of Prosecution by Non vult ulterius
prosequi shall be in any wise granted or allowed.
XVIII. Payment of any Tallies first, bearing Date the same Day, no undue Preference.
Provided alwayes and bee it hereby declared That if it shall happen that severall Tallyes of Loan by Orders
for payments directed by Your Majestie as aforesaid beare Date or be brought the same day to the said Writer
of the Tallyes or Auditor of the Receipt to be registred then it shall be interpreted noe undue preference which
of those he enters first soe as he enters them all the same day.
XIX. Paying subsequent Orders of Persons first claiming, no undue Preference, if Monies reserved to satisfy preceding Orders.
Provided alsoe That it shall not be interpreted any undue preference to incurr any penalty in poynt of
payment if the said Writer of the Tallyes or Auditor direct and the Clerke of the Pells record and the Teller
doe pay subsequent Orders of persons that come and demand their money and bring their Orders before other
persons that did not come to demand their money and bring their Orders in [their (fn. 4) ] course soe as there be soe
much money reserved as will satisfie such Orders which shall not be otherwise disposed but kept for them
Interest upon Loan being to cease from the time the money is soe reserved and kept in Banke for them.
XX. Right to Monies may be assigned.
Memorial thereof to be registered without Fee.; Assignee may assign in like manner.
And bee it further enacted by the Authoritie aforesaid That every person or persons to whome any money
shall be due by vertue of this Act after Warrant or Order entred in the Booke of Register aforesaid for payment
thereof his Executors Administrators or Assignes by Indorsement upon his Order or Warrant may assigne and
transferr his Right Title Interest and Benefitt of such Warrant or Order or any part theirof to any other, which
being notified in the Office of the said Writer of the Tallyes or Auditor of the Receipt aforesaid and an Entry
and memoriall therof alsoe made in the Booke of Registry aforesaid for Warrants (which the Officers shall on
request without Fee or Charge accordingly make) shall entitle such Assignee his Executors Administrators and
Assignes to the benefitt thereof and payment thereon, and such Assignee may in like manner assigne againe and
soe toties quoties, and afterwards it shall not be in the power of such person or persons who have made
such Assignements to make void, release or discharge the same or any the moneys thereby due or any part thereof.