Statutes of the Realm: Volume 5, 1628-80. Originally published by Great Britain Record Commission, s.l, 1819.
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Strong Ale, Strong Beer and Mum may be exported, paying Customs,
in the Presence of Officer, and on Notice to Commissioners, &c. The Rates of Custom; Officer to certify Quantity shipped.; Allowance of Excise Duty.
For the advancement of Trade and encouragement of the Tillage and Manufacture of this Realme 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 Parlyament assembled and by authority of the same That from and after the six and twentyeth day of June One thousand six hundred seaventy one, it shall be lawfull for any person in any Sea-Port or upon any navigable River to export and shipp off as Merchandize, [within any of the usuall and allowed Ports by Law, and at the common Keyes for exportation and ladeing on board of Merchandize, or Keyes to be appointed for that purpose, and within the usuall Hours of Excise (fn. 1) ] for accompte of himselfe or any other (to be exported into Forreigne Parts) in the presence of a sworne Gauger or other Sworne Officer to be appointed by the Farmers, Commissioners or Sub Commissioners of his Majestyes Excise upon notice thereof to them given at the Office of Excise within the limitts whereof the said Ale, Beere or Mum was brewed, of the respective Port or Place whence the same shall be shipped any sort of strong Ale, strong Beere or Mum to be spent beyond the Seas paying Custome for the same after the Rate of one shilling for every Tunn which shall be exported in any English or Forreigne Vessell and noe more or other Duty whatsoever, Which said Gauger or Officer aforesaid shall certifie the quantity of the said Beere, Ale or Mum shipt off, to the Coo[m]missioners and Officers of Excise where the Entry thereof shall be made, who are hereby required to make allowance, or repay the Excise of the Beere, Ale or Mum soe exported unto the Brewer thereof deducting one shilling per Tunn for the Charges of their Officers and noe more.
II. Unlading the same in any Places but beyond Sea;
And bee it further enacted That if any Merchant or Master of any Shipp or Vessell or other person shall cause or suffer any of the said Liquors soe shipt in any Vessell as Merchandize to be unshipt unladen and laid on Land, or putt into any other Shipp or Vessell within the Kingdome of England, Dominion of Wales or Towne of Berwicke upon Tweede, he shall forfeite the same and One hundred pounds of lawfull money of England more for every Caske he shall soe unduely land or putt [on board (fn. 2) ] any Vessell to be recovered in any of his Majestyes Courts of Record by Information, Bill or Plaint, The one moyety of which Forfeiture shall be to the use of our Soveraigne Lord the King, the other moyety to the Informer and Prosecutor.
III. Quantity of Beer, &c. to be charged to Master of Ship in his Victualling Bill.
And to the intent [that (fn. 3) ] his Majestyes Duty of Excise may not be prejudiced for such Beere Ale or Mum as shall be spent on Shipp board, his Majestyes Coo[m]missioners and Officers of the Customes are hereby required and enjoyned to charge every Master of any Shipp or Vessell in his Victualling Bill with soe much Beere, Ale or Mum and noe more as such number of men use to spend in such Voyages, the Excise whereof to be recovered according to the Lawes and Rules already established.
IV. Duty to be levied as by Tonnage and Poundage.
And bee it further enacted That the aforesaid Rate of One shilling the Tun for Beere, Ale and Mum to be exported as aforesaid shall be leavyed and paid under such Rules and Penaltyes, and for such time, and in such manner as by the Lawes of Tonnage and Poundage are ordained.
V. No. Duty to be repaid on Exportation of Foreign Mum.
Provided alwayes and bee it further enacted by the authority aforesaid That noe Mum imported from Forreigne Parts dureing the continuance of this Act, shall have any part of the Duty of Custome or Excise paid at the Importation thereof, repaid upon Exportation, Any Law, Statute or Usage to the contrary in any wise notwithstanding.
VI. Continuance of Act.
This Act to continue in force for six yeares from the twenty sixth of June One thousand six hundred seaventy one, and from thence to the end of the next Session of Parlyament and noe longer.