Statutes of the Realm: Volume 5, 1628-80. Originally published by Great Britain Record Commission, s.l, 1819.
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Rates given to His Majesty for Life.
THE Commons assembled in Parliament in gratitude for an humble acknowledgement of your Majestyes great Grace and Favour to us Your Commons beyond Example of any Your Royall Progenitors expressed in many publique Acts and Declarations to the great rejoyceing and generall satisfaction of all Your people which they desire to answere with returnes suitable and exceeding the Examples of any of [there (fn. 1) ] Auncesters for the encreasing of Your Majestyes Revenue dureing Your Majestyes Raigne (which God long continue) Doe therefore give and grant unto Your most Excellent Majestye the rates and dutyes Impositions Charges and summes of money herein after following, And doe beseech your Majestye that it may be Enacted And be it Enacted by the Kings most Excellent Majestie by and with the advice and consent of the Lords and Commons in Parliament assembled that from and after the twenty fifth day of December One thousand six hundred and sixty there shall be throughout your Majestyes Kingdome of England Dominion of Wales and Towne of Berwicke upon Tweede raised levyed collected and paid unto your Majestie dureing Your Life for Beere Ale Sider and other Liquors herein after mentioned the severall Rates Impositions Dutyes and Charges herein after expressed and in manner and forme following That is to say
|For every Barrell of Beere or Ale above six shillings the Barrell 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 Common Brewer or by such other Person or Persons respectively and soe proportionably for a greater or lesser quantity One shilling three pence.||[js. iijd. [ (fn. 2) ]|
|For every Barrell of Six shillings Beere or Ale or under brewed by the Common Brewer or any other Person or Persons who doth or shall sell or tap out such Beere or Ale publiquely or privately to be paid by the [said (fn. 3) ] Common Brewer or by such other Person or Persons respectively as aforesaid, and soe proportionably for a greater or lesser quantity three pence||iij d.|
|For all Sider and Perry made and sold by retaile upon every Hogshead to be paid by the Retayler thereof, and soe proportionably for a greater or lesser measure One shilling three pence||[js. iijd. (fn. 2) ]|
|For all Metheglin or Meade sold whether by Retayle or otherwise to be paid by the maker therof upon every Gallon One halfe penny||ob.|
|For every barrell of Beere commonly called Vinegar beere brewed by any common Brewer in any common Brew house six pence||vjd.|
|For every Gallon of Strong water or Aqua vite made and sold to be paid by the maker thereof One penny||jd.|
|For every Barrell of Beere or Ale Imported from beyond the Seas Three shillings||iij s.|
|For every Tun of Sider or Perry Imported from beyond the Seas, and soe proportionably for a greater or lesser quantity Five shillings||v s.|
|For every Gallon of Spirits made of any kinde of Wine or Sider Imported Two pence||ij d.|
|For every Gallon of Strong water perfectly made Imported from beyond the Seas Foure pence||iiij d.|
|For every Gallon of Coffee made and sold to be paid by the maker Foure pence||iiij d.|
|For every Gallon of Chocolate Sherbet and Tea made and sold to be paid by the Maker thereof Eight pence||viij d.|
II. Duty upon Foreign Liquors imported to be paid by Importer in money upon Entry made before landing.
And be it further Enacted and Ordained by the Authority aforesaid that the severall Rates Dutyes and Charges of Excise or new Impost above mentioned hereby sett or imposed upon all and every the said Forraigne Liquors which shall be Imported or brought into all or any the Ports of this Kingdome and Dominions thereof aforesaid from and after the Five and twentyeth of December next shall be from time to time satisfied and paid by the Merchant or Merchants Importer or Importers of the same in ready money upon his or their entry or entryes made and before the landing thereof
III. Common Brewers to make Entry weekly, and other Retailers of Beer, Ale, &c. monthly.
And bee it further Enacted by the Authority aforesaid that all common Brewers of Beere and Ale shall once in every weeke, and all Innkeepers Alehouse keepers Victuallers and other Retailers of Beere Ale Sider Perry Metheglin Strong water brewing makeing or retaileing the same shall once in every moneth make true and perticular entries at the Office of Excise, within the limits of which the said Commodities and Manufactures are made, of all Beere Ale Perry Sider Metheglin Strong water or other the Liquors aforesaid which they or any of them shall brew make or retaile in that weeke and moneth respectively as aforesaid.
IV. Brewers not making Entry, Penalty £5. Innkeeper, Penalty £5. Retailers, Penalty 20s.
And bee it further Enacted by the Authority aforesaid that all such common Brewers who doe not once a weeke make due and perticular Entryes shall forfeit five pounds, And that every such Inne-keeper who doth not make true and perticular Entryes once a moneth shall forfeit five pounds. And that every Alehouse keeper Victualler or other retailer who doth not once a moneth make due and perticular Entryes shall forfeit twenty shillings,
V. Brewers not clearing off, Penalty.
And be it further Enacted by the Authority aforesaid that every common Brewer who shall not pay and cleere off within a weeke after he made his entry or ought to have made his entry as aforesaid shall pay double the value of the duty [And that every Inne keeper Alehouse keeper Victualer or other Retailer who shall not pay & cleere off within a moneth after he made his Entry or ought to have made his Entry ( (fn. 5) ) aforesaid shall pay double the value of the duty the said respective forfeitures to be leavied upon theire (fn. 4) ] Goods and Chattells in such manner and forme as hereafter in this Act is ordained and directed.
VI. No Person compelled to go further to make Entries than next Market Town.
Provided that noe such person as aforesaid shall be compelled by the Commissioners or Sub-Commissioners of Excise to travell for the makeing of the said Entryes or payment of the said Dutyes or other cause whatsoever touching or concerning the same if he live in a market Towne out of the said Towne 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.
VII. Commissioners, &c. for executing Act empowered to appoint Gaugers. Gaugers may enter Houses, &c. to gauge;
and to make Return to Commissioners,; and leave Copy of Return with Brewer, &c. which is to be a Charge on Brewer, &c.; Brewer, &c. refusing Gauger Admittance.; Proceedings; Brewer, &c. in such Case selling, not having paid Duty, Penalty.
And bee it further Enacted and Ordained by the Authority aforesaid That the Commissioners who shall be appointed by his Majestie for the puting this Act in execution, and their Sub-Commissioners in their respective Circuits and Divisions shall hereby have power to constitute under their Hands and Seales such and soc many Gagers as they shall finde needfull, which Gagers and every of them shall at all times as well by night as by day, And if by night then in the presence of a Constable or other lawfull Officer be permitted upon their request to enter the House Brewhouse Distilling house and all other houses and places [whatsoever (fn. 4) ] belonging to or used by any Brewer Inne-keeper Victualler or other Retayler of Beere brewing or makeing the same as aforesaid or by any Distiller of Strong waters, or Retailer of other the Liquors aforesaid, and to gage all Coppers Fatts and Vessells in the same, and to take an accompt of Beere Ale Worts Perry Sider Strong waters Aqua vite Metheglin or other the Liquors aforesaid in the said houses places and vessells from time to time brewed or made & distilled and therof to make returne or report in writeing to the said Commissioners or Sub Commissioners of Excise under whose Office and Limits such Brewer Retailer Distiller or maker of the Liquors aforesaid doth dwell and inhabit leaving a true Copy of such Returne in writeing under his Hand with such Brewer Retailer Distiller or makers of the Liquors aforesaid, And such Reports or Returnes of the said Gagers shall be a charge upon the said Brewers makers and Retailers respectively, And if any such common Brewer or Retailer shall refuse to permit any such Gager or Gagers to enter his Brew house or any other place aforementioned, or to gage or take accompt of his brewing vessells or of any such Beere Ale Worts Perry Sider Strong water Aqua-vite Metheglin or other the Liquors aforesaid such Brewer Retailer [or (fn. 4) ] Distiller shall be forthwith forbidden by the said Gager or Gagers to sell carry out or deliver to any of his Customers any Beere Ale Strong water Aqua vite or other the Liquors aforesaid, And if any such Brewer Retailer or Distiller of any the Liquors aforesaid after such warning given shall sell carry or deliver out the same or any part therof not haveing paid and cleared the duty of Excise, such person and persons shall besides the forfeiture of double the value forfeit and lose the summe of five pounds as aforesaid for every offence to be leavyed and recovered upon his [and (fn. 6) ] their Goods and Chattels in manner and forme as hereafter in this Act is provided;
VIII. What shall be reckoned a Barrel of Beer.
And for the avoiding of all incertainty & dispute touching the returnes made or to be made by the Gagers of any Beere or Ale soe brewed as aforesaid Bee it Enacted and Declared by the Authority aforesaid That every six and thirty Gallons of Beare taken by the Gage according to the Standard of the Ale quart fower wherof shall make the Gallon remaining in the custody of the Chamberlaines of his Majestyes Exchequer shall be reckoned accounted and returned by the Gager for a barrell of Beare, And every two and thirty Gallons of Ale taken by the Gage according to the same Standard shall be in like manner reckoned accounted and returned for a barrell of Ale, and all other the Liquors aforesaid according to the Wine gallon,
IX. Prices to be at the usual Rates.
Provided alwayes and be it Enacted and Ordained by the Authoritie aforesaid That noe Brewers or Retailers of Beere and Ale shall take any more in the price thereof upon sale of the same then according to the usuall rates and prizes, saveing that every common Brewer shall and may take and receive of all and every person and persons to whom he shall sell and deliver any [Beere or Ale (fn. 7) ] the Excise thereupon due as aforesaid over and above the usuall rates and prizes,
X. Allowance for Waste and Leakage.
And be it Enacted by the Authoritie aforesaid That for the better incouragement of all common brewers and makers of Beere or Ale to make due entry and payment thereof according as by this Act is appointed, the said common brewer not selling the same by Retaile for and in consideration of waste by fillings and leakage of their Beere and Ale shall have and be allowed out of the said returns made by the Gagers the severall allowances and abatements hereafter mentioned (that is to say) upon every three and twenty barrells of Beere whether strong or small returned by the said Gagers three barrells, and upon every two and twenty barrels of Ale whether strong or small returned by the Gagers two barrels which said allowances and abatements the ( (fn. 8) ) Commissioners to be appointed as aforesaid and their Sub-Commissioners are hereby authorized to allow and make accordingly,
XI. False Entries;
Provided alwayes that where any common Brewer shall wittingly or willingly make a false Entry and be convicted for the same before the Commissioners to be appointed as aforesaid or any two of them, or before such other person or persons as are hereafter by this Act appointed, in that case such Brewer or Brewers shall forfeit and lose over and besides the penaltyes before mentioned the said allowance soe to be made for six moneths then next ensueing,
XII. No Ale or Beer to be delivered by Brewer to Retailer before Duty paid. Proviso for Beer and Ale sold in Fairs.
And bee it Enacted and Ordained by the Authority aforesaid That noe Beere or Ale shall be delivered in by such brewer or maker thereof to any Victualler or other Retailer thereof untill the rate which by such Victualler or Retailer is to be paid over and above the price of the said Beere or Ale for or in respect of this duty be first paid and satisfied by the said Victualler or Retailer to the brewer or maker thereof, Provided alwayes That if any person or persons shall brew and sell by retaile any small quantities of Beere or Ale in any Faire within this Realme or Dominions aforesaid who is not otherwise any common or usuall Brewer or Retailer thereof and shall before any such selling and retailing thereof well and truely pay and satisfie the duty due for the same to the Commissioners or Sub Commissioners within whose limitts or division the said Faire shall be held or to their Officers thereunto appointed, then such person or persons soe brewing or retailing the same and for soe much and noe more nor otherwise shall be freed and discharged from all penaltyes and forfeitures in and by this Act before mentioned and imposed Any thing therein contained to the contrary notwithstanding,
XIII. Commissioners may compound for Duty with Innkeeper, Retailer, or Victualler.
Provided neverthelesse That it shall and may be lawfull to and for the said Commissioners and Sub Commissioners respectively to compound for this Duty with any Innekeeper Victualler Alehouse-keeper or Retayler of Beere Ale and other the Liquors aforesaid within their respective divisions from time to time in such manner and forme as may be most for the advantage and improvement of the receipts thereof, Any thing in this Act before contained to the contrary notwithstanding;
XIV. Rates may be farmed for Three Years.
And it is further Ordained and Enacted by the Authoritie aforesaid That the Lord Treasurer or Commissioners of the Treasury for the time being or such other person or persons as his Majestie shall appoint shall have power, and are hereby authorized and impowered from time to time to treat contract conclude and agree with any person or persons for or concerning the farming of all or any the Rates Dutyes and Charges in this Act mentioned upon Beere Ale Perry Sider or other the Liquors [aforesaid (fn. 9) ] in any the respective Countyes Cittyes or Places of this Realme or Dominions thereof as may be for the greatest benefit and advantage of the said receipt soe as the same exceed not the terme of three yeares
XV. Such Contracts to be good in Law.
And be it further Enacted that every such contract bargaine and agreement of the Lord Treasurer or Commissoners of the Treasury or other persons aforesaid on behalfe of his Majestye on the one part, And the person or persons farming on the other part shall be good and effectuall in Law to all intents and purposes.
XVI. Treasury not to treat with Persons other than such as shall be nominated by Quarter Sessions; such Persons to have the First Refusal.
Provided alwayes to the end the aforesaid duty may be paid with most ease to the people It is hereby further Enacted That the Lord Treasurer Commissioners of the Treasury or other persons aforesaid shall not within six moneths after the commencement of this Act treat conclude or agree with any person or persons touching the Farming of this Duty upon Beere and Ale in any the respective Countyes or Places of this Realme or Dominions thereof other then with such person or persons as by the Justices of Peace of the said Countyes or Places or the major part of them at their publique Quarter Sessions shall be nominated and appointed in that behalfe, which person or persons is to have the first refusall of any such Farme respectively and may take the same, Any thing in this Act to the contrary thereof in any wise notwithstanding:
XVII. Proviso as to Rate of farming.
Provided that the said Duty shall not be lett to any other person or persons then to the person or persons recommended by the Justices under the rate that it shall be tendered to and refused by such person or persons soe recommended.
XVIII. Forfeitures and Offences within the limits of London, where to be determined.
In any other County or Place, where to be determined.; Refusal of Justices to determine, then Sub-Commissioners.; Appeals by Parties aggrieved.; Proceedings by Commissioners for Appeals.; Who mayadminister an Oath, and issue Warrants for levying Penalties.
And bee it further Enacted and Ordained by the Authority aforesaid that all forfeitures and offences made and committed against this Act or any Clause or Article therein contained shall be heard adjudged and determined by such person and persons and in such manner and forme as hereafter in and by this Act is directed and appointed that is to say all such forfeitures and offences made and committed [within the immediate limits of the cheife Office in London shall be heard adjudged and determined by the said cheife Commissioners and Governours of Excise (appointed by his Majestie) or the major part of them, or by the Commissioners for appeales and regulating of this Duty or the major part of them in case of appeale and not otherwise, And all such forfeitures and offences made and committed (fn. 10) ] within all or any other the Countyes Cittyes Towne or place within this Kingdome or Dominions thereof shall be heard and determined by any two or more of the Justices of the Peace resideing neere to the place where such forfeitures shall be made or offence committed, And in case of negclect or refusall of such Justices of the Peace by the space of fowerteene dayes next after complaint made and notice therof given to the offender, then the Sub Commissioners or the major part of them appointed for any such Citty County Towne or Place shall and are hereby impowered to heare and determine the same, And if the party finde himselfe aggreived by the Judgement given by the said Sub Commissioners he shall and may appeale to the Justices of the Peace at the next Quarter Sessions who are hereby impowered and authorized to heare and determine the same whose Judgement therin shall be finall, which said Commissioners for appeales and regulating of this Duty and the cheife Commissioners for Excise and all Justices of Peace and Sub Commissioners aforesaid respectively are hereby authorized and strictly enjoyned and required upon any complaint or information exhibited and brought of any such forfeiture made or offence committed contrary to this Act to summon the party accused, and upon his appearance or contempt to proceed to the examination of the matter of Fact and upon due proofe made thereof either by the voluntary confession of the party, or by the oath of one or more credible Witnesses (which oath they or any two or more of them have hereby power to administer) to give Judgement or Sentence according as in and by this Act is before ordained and directed, And to award and issue out Warrants under their Hands
for the leavying of such forefeitures penaltyes and fines as by this Act is imposed for any such offence committed upon the Goods and Chattels of the offender, and to cause sale to be made of the said Goods and Chattels if they shall not be redeemed within fowerteene dayes rendering to the party the overplus if any be, and for want of sufficient distresse to imprison the party offending till satisfaction be made
XIX. Fines and Forfeitures may be mitigated by Commissioners, &c.; Such Mitigation a Discharge.
Provided neverthelesse that it shall and may be lawfull to and for the said respective Justices of Peace Commissioners for Excise or any two of them or their Sub Commissioners respectively [from time to time. (fn. 11) ] where they shall see cause to mittigate compound or lessen such forfeiture penalty or fine as in their discretion they shall thinke fitt, And that every such mitigation and payment thereupon accordingly made shall be a sufficient discharge of the said penaltyes and forfeitures to the persons soe offending soe as by such mitigation the same be not made lesse then double the value of the duty of Excise which should or ought to have beene paid besides the reasonable costs and charges of such Officer or Officers or others as were imployed therein ( (fn. 12) ) to them allowed by the said Justices Any thing in this Act to the contrary in any wise notwithstanding,
XX. How the Fines and Forfeitures shall be employed.
And it is hereby further Enacted and Ordained that all Fines Forfeitures and Penalties mentioned in this Act, all necessary charges for the recovery thereof being first deducted shall be imployed three fourth parts thereof to and for the use of the Kings Majestie, and the other fourth part to the Discoverer or Informer of the same,
And for the better managing collecting secureing leavying and recovering of all and every the said rates and charges of Excise hereby imposed, and sett upon all or any the commodities before mentioned to the end the same may be paid and disposed of according to the intent of this present Act, Be it further Enacted and Ordained by the Authoritie aforesaid And it is hereby Enacted That one principall Head Office shall be erected and continued in the Citty of London or within ten miles thereof from time to time as long as his Majestie shall thinke fitt for this duty, unto which all other Offices for the same within England and Wales and the Towne and Port of Berwicke shall be subordinate and accomptable, Which said Office shall be managed by such Officers as shall be appointed by the Kings Majestie as aforesaid who, or any two of them are hereby [appointed & (fn. 11) ] constituted Commissioners and Governours for the management of his Majestyes Receipt of the Excise, and to sitt in some convenient place in the Citty of London or within ten miles therof [from time to time (fn. 11) ] as long as His Majestie shall thinke fitt.
XXII. Officers of Excise to take the Oath of Allegiance and Supremacy, and the following Oath.
And be it Enacted by the Authoritie aforesaid that noe person or persons shall be capeable of intermedling with any Office or Imployment relating to the Excise untill he or they shall before two or more Justices of [the (fn. 11) ] Peace in the County where his or their Imployments shall be, or before one of the Barons of the Exchequer take the Oathes of Alleigiance and Supremacy which Oathes they have hereby power to administer together with this Oath following Mutatis mutandis
YOU shall sweare to execute the Office of truely and faithfully without Favour or Affection, and shall from time to time true Account make and deliver to such person or persons as his Majesty shall appoint to receive the same and shall take noe Fee or Reward for the Execution of the said Office from any other person then from his Majestie, or those whom his Majestie shall appoint in that behalfe,
XXIII. Certificates of Oath taken to the next Quarter-Sessions.
XXIV. London, Westminister, Southwark, &c.; to be under the Management of Head Office.
And it is further Enacted that all parts of the Cittyes of London and Westminster with the Burrough of Southwarke and the severall Suburbs thereof and Parishes within the weekely Bills of Mortallity shall be under the immediate care inspection and management of the said Head Office and such and soe many subordinate Commissioners and Sub Commissioners and other Officers and Ministers for the Execution of the Premisses shall be from time to time nominated and appointed by his Majestie in all and every other [the (fn. 11) ] Countyes Cittyes Townes and places within this Kingdome of England Dominion of Wales and Port of Berwicke as from time to time his Majestie shall thinke fitt.
XXV. Hours at which Excise Office to be kept open.
And it is hereby further Enacted that the said Office of Excise in all places where it shall be appointed shall be kept open from eight of the clocke in the morning till twelve of the clocke at noone, and from two of the clocke in the afternoone till five of the clocke in the afternoone for the due execution and performance of all and every the matters and things in this Act appointed and required.
XXVI. Commissioners to pay Monies collected into Exchequer.
And it is further hereby Enacted that the said cheife Commissioners of Excise or the major part of them shall from time to time issue forth and pay such summe and summes of money as shall from time to time be received collected or leavyed by vertue of this Act unto his Majestyes Receipt of Exchequer.
XXVII. Persons sued may plead the General Issue.
Provided alwayes and bee it Enacted That if any person or persons shall at any time be sued or prosecuted for any thing by him or them done or executed in pursuance of this Act he or they shall and may plead the generall issue and give this Act in evidence for his defence, and if upon the tryall a Verdict shall passe for the Defendant or Defendants; or the Plaintiffe or Plaintiffes be non suited then such Defendent or Defendents shall have double Costs to him or them awarded against such Plaintiffe or Plaintiffes.
Provided alsoe and be it Enacted that noe Writt or Writts of Certiorari shall supersede Execution or other Proceedings upon any Order or Orders made by the Justices aforesaid in pursuance of this Act, but that Execution and other Proceeding shall and may be had and made thereupon, Any such Writt or Writts or allowance thereof notwithstanding,
XXIX. Proviso for E. Backwell, for Payment of £28,450.
Provided alwayes and be it further Enacted that this Act or any thing therein contained shall not be prejudiciall to Edward Backwell Alderman of London as to the summe of twenty eight thousand fower hundred and fifty pounds (or any part thereof) by him advanced upon the credit of severall Orders of this present Parliament, and by them charged on the receipt of the Grand Excise, that is to say the summe of five thousand pounds payable to his Majestyes Surveyour Generall for the repaire of his Majestyes houses charged by vertue of an Order of the sixth of September One thousand six hundred and sixty with Interest for the same, the summe of ten thousand pounds advanced to her Highnesse the Princesse Royall being charged with Interest by an Order of the thirteenth of September One thousand six hundred and sixty, the summe of ten thousand pounds payable to her Majestie the Queene of Bohemia being charged together with Interest by an Order of the thirteenth of September One thousand six hundred and sixty, the summe of three thousand fower hundred and fifty pounds payable for Provisions for Dunkirke by Order of the twenty sixth of November One thousand six hundred and sixty, which summe of twenty eight thousand fower hundred and fifty pounds together with Interest for the same according to the tenor of the said Orders after the rate of six per cent. shall be paid to the said Edward Backwell or his Assignes out of the Grand Excise and the Arreares thereof in course as is by the said Orders appointed, and in case the same shall fall short in payment by the twenty fifth of December One thousand six hundred and sixty that then the remainder shall continue secured to him out of the whole Excise in course as aforesaid, and that noe other payments be made out of the Excise but what is appointed by this present Parliament in course to precede the same untill the said Debt due to the said Edward Backwell be satisfied, and that in case any part of the moneyes due to Alderman Backwell be paid out of that part of the Excise which shall grow due to the Kings Majestie that then his Majestie shall be reimbursed the same out of the first moneyes that shall come in of the Arreares of Excise that will be due the said twenty fifth of December.