Statutes of the Realm: Volume 5, 1628-80. Originally published by Great Britain Record Commission, s.l, 1819.
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Recital of 12 Car. II. c. 23.; 12 Car. II. c. 24.;
Brandy a Strong Water chargeable by the said Two Acts.
Whereas by two Acts made in the twelfth Yeare of his Majesties Raigne and confirmed by this present Parlyament there was laid upon every Gallon of Spirits made of any Kinde of Wine or Sider imported the Rate and Duty of fower Pence namely by each of the said Acts two Pence, And upon every Gallon of Strong water perfectly made imported from beyond the Seas the Rate and Duty of eight Pence, and whereas some Doubts have beene made and raised concerning a certaine Liquor imported from beyond the Seas called Brandy, whether the same should pay the Rate and Duty laid by the said Acts upon Spirits made of any Kinde of Wine or Syder imported, or the Rate and Duty thereby laid upon Strong water perfectly made imported from beyond Seas, Bee it therefore declared 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 Authoritie of the same That the said Liquor called Brandy was at the time of makeing and confirming the said Acts, and is a Strong Water perfectly made, and being imported from beyond the Seas was and is charged and chargeable in and by the said Acts with the Rate and Duty of eight Pence per Gallon sett and imposed in and by both the said Acts upon Strong Water perfectly made imported from beyond the Seas, and was not nor is not chargeable with the Rate and Duty of fower Pence onely per Gallon by the said Acts sett and imposed upon Spirits made of Wine or Syder imported.
II. Eight-pence per Gallon not demanded before 1st Nov. 1666; no Person having imported before that time chargeable for more than Four-pence.
Provided alwayes and it is hereby encted That in reguard it doth not appeare that the Rate or Duty of eight Pence per Gallon was by his Majesties Commissioners Farmers or other Officers in that Behalfe claimed or demanded by vertue of the said Acts before the first Day of November in the Yeare of our Lord one thousand six hundred sixty and six That noe Person or Persons who have imported any Brand yes before that Time shall be charged or chargeable with any more then the Rate and Duty of fower Pence per Gallon for any of the said Liquor called Brandy imported from beyond the Seas before the ( (fn. 1) ) first Day of November in the Yeare of our Lord one thousand six hundred sixty and six. Any Thing in the said Acts or in this present Act to the contrary notwithstanding.
III. Penalties how and when to be levied.
Juriès free from Attaint for Verdicts heretofore given.
[Provided alwayes and bee it further encted That noe Penalty inflicted by the Two aforesaid or any other Act or Acts of Parlyament for Non payment of the said Dutyes since the first Day of November one thousand six hundred sixty and six shall be leavyed upon any Person now in arreare untill the said Person soe in arreare shall upon Demand to be made after the passing of this Act refuse to pay the said Dutyes, or to secure the same to be paid within three Moneths after such Demand, and upon such Payment or Security given all former Bonds or Obligations given for the Payment of the Fower pences formerly in Controversy shall be delivered up by the severall Person or Persons in whose Custodie the same or any of, them are, and that noe Jury shall be subject to any Attaint by reason of any Verdict heretofore by them given concerning any Matter relateing to this or any of the aforesaid Acts. (fn. 2) ]