Acts and Ordinances of the Interregnum, 1642-1660. Originally published by His Majesty's Stationery Office, London, 1911.
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[17 October, 1643.]
For further explanation of the late Ordinance of both Houses or Parliament touching the Excise or new Impost, upon the severall Commodities therein mentioned.
Brewers of Beer, etc., to pay Excise before delivery of same to Retailers.; Penalty for first offence.; For second offence.
Be it Declared and Ordained, by the Lords and Commons in Parliament for the better enabling and encouraging of the Brewers and makers of Beere, Ale, Perry, and Cider, (who are the parties that are to pay the Excise, as by the said Ordinance is appointed) to make due payment thereof accordingly, that no Beere, Ale, Perry, or Cider, shall bee delivered out by the Brewer or maker thereof, or any for them, to any Retailer or other buyer thereof, till the rate and price which is by them to bee payd, for and in respect of the Excise, be payd by the Brewer or first seller thereof, on paine, that as well the Retailer or buyer, as the Brewer or first seller thereof, shall forfeit for the first offence double the value of every quantity of Beere, Ale, Perry, or Cider so delivered out or received by the party so offending, and for the second offence treble the value thereof, and the party so offending, to bee disabled from using their said Trades or professions, respectively for the space of one whole yeare then next ensuing, the said forfeitures to bee levied and imployed in such manner and to such uses as by the said Ordinance is appointed for the penalties therein mentioned; And be it declared and further Ordained, that the rates set upon every barrell of Beere and Ale by the said Ordinance, shall be payd for every greater or lesser quantity, proportionably after the same rate.
Rate of Excise, 6d. per 4s. Barrel of Beer, and so in proportion.; Retailers to charge no more than usual rate.
And be it also further Ordered and Ordained, that for all Beere of foure shillings the barrell or under, the Excise shall be payd after the rate of six pence for every barrell, and so after that rate for a greater or a lesser quantity, under the penalties and forfeitures in and by the said Ordinance appointed. Provided alwayes, And bee it Ordained, that no Retailers of any Beere, Ale, Perry or Cider, shall take any more in the price thereof upon the sale of the same Commodities, then according to the usuall rates and prices appointed by Law for the same (excepting only the rate of the Excise) as they will answer their contempts herein to both Houses of Parliament.
Excise on new Draperies to be paid by Shop-keepers.
And as touching new Draperies, It is Declared and Ordained, that the Excise due and payable for the same. shall bee payd by the shop-keepers who buyes the same.