WE Your Majesties most Dutiful and Loyal Subjects the Commons in Par­liament Assembled, having entred into a serious Considerati­on of the Extraordi­nary Expences in which Your Majesties are Engaged for the necessary Defence of Your Realms, and for the Effectual carrying on the War against France, and being desirous to raise Aids and Supplies proportionable to the greatness of the Occasions, have to­wards [Page 4] the Ends and Purposes afore­said, found it Expedient to Grant for One other Year certain Impositions upon Beer, Ale, and other Liquors; And have Vnanimously Given and Granted, and do hereby Give and Grant unto Your Majesties the several Addi­tional Rates, Duties, and Charges up­on Beér, Ale, and other Liquors herein after Expressed, and do most humbly be­seech Your Majesties that it may be En­acted:

And be it Enacted by the King and Queéns most Excellent Majesties, by and with the Advice and Consent of the Lords Spiritual and Temporal, and Commons in this present Parlia­ment Assembled, and by Authority of the same, That from and after the Se­venteénth Day of November in the Year of our Lord, One thousand six hundred and ninety one, there shall be through­out this Kingdom of England, Dominion of Wales, and Town of Berwick upon Tweed, Raised, Levied, Collected, and Paid unto Their Majesties, and Their Successors, during the Space and Term of One Year, commencing from the Se­venteénth Day of November aforesaid, and no longer, for Beér, Ale, Cyder, and other Liquors, Brewed, Made, Imported, or Sold, by way of Excise, over and above all other Duties, Charges and Impositions by any former Act or Acts Set and Impo­sed, [Page 5] the several Duties, Charges and Im­positions herein after mentioned, and in manner and form following, that is to say:

For every Barrel of Beér or Ale above Six shillings the Barrel, which from and after the said Seventeénth Day of November, and before the Five and twen­tieth day of July, One thousand six hun­dred and ninety two, shall be Brewed by the Common Brewer, or any other Person who doth or shall Sell, or Tap out Beér, or Ale Publickly, or Private­ly, or at Fairs, Wakes, Chutes, By­drinkings, or otherwise, to be paid by the Common Brewer, or such other Per­son or Persons respectively, and so pro­portionably for a greater or lesser Quan­tity, One shilling Nine pence.

And for every Barrel of such Beér or Ale Brewed on or after the said Five and twentieth Day of July, and before the Eighteénth Day of November, One thou­sand six hundred and ninety two, Two shillings Six pence.

For every Barrel of Beér, or Ale of Six Shillings the Barrel or under, which from and after the said Seven­teenth day of November, and before the Five and twentieth day of July, One thousand six hundred and ninety two, shall be Brewed by the Common Brewer, or any other Person or Persons who doth or shall Sell, or Tap out Beér or Ale, [Page 6] Publickly or Privately, to be Paid by the said Common Brewer, or by such other Person or Persons respectively, as aforesaid, and so proportionably for a greater or lesser Quantity, Threé pence.

And for every Barrel of such Beér or Ale Brewed on, or after the said Four and twentieth day of July, and before the said Eighteenth day of November, One thousand six hundred ninety two, Six pence.

And for every Barrel of Vinegar, or Vinegar-Beér Brewed, or Made, on, or after the said Five and twentieth day of July, and before the said Eighteenth day of November, One thousand six hundred ninety two, of any English Materials, by any Common Brewer, or Vinegar Maker, or other Persons for Sale, to be Paid by the Maker thereof, and so pro­portionably for a greater or lesser Quan­tity, One shilling.

For every Barrel of Beér, Ale or Munt Imported, After the said Seventeénth day of November, and before the said Five and twentieth day of July, from beyond the Seas, or from the Islands of Guernsey or Jersey, and so proportionably for a grea­ter or lesser Quantity, to be Paid by the Importers, before Landing, Threé shil­lings.

And for every Barrel of such Beér, Ale or Mum, Imported on, or after the said Five and twentieth day of July, and be­fore [Page 7] the said Eighteenth day of Novem­ber, One thousand six hundred ninety two, Six shillings.

For every Tun of Cyder, or Perry Im­ported on, or after the said Five and twen­tieth day of July, and before the said Eighteenth day of November, One thou­sand six hundred ninety two, from be­yond the Seas, and so proportionably for a greater or lesser Quantity, to be Paid by the Importer, before Landing, Ten shillings.

For every Hogshead of Cyder, and Perry, Made and Sold by Retail, after the said Seventeénth day of November, and before the said Five and twentieth day of July, One thousand six hundred and ninety two, to be Paid by the Re­tailer thereof, One shilling Three pence, and so proportionably for a greater or lesser Measure.

And for every Hogshead of Cyder and Perry, Made and Sold, as aforesaid, on or after the said Five and twentieth day of July, One thousand six hundred ninety and two, and before the said Eigh­teénth day of November, One thousand six hundred ninety and two, Two shillings Six pence, and so proportionably for any greater or lesser Measure.

For all Metheglin, or Mead made for Sale, whether by Retail or other­wise, on or after the said Five and twen­tieth day of July, and before the said [Page 8] Eighteénth day of November, One thou­sand six hundred ninety and two, to be Paid by the Maker for every Gallon, One penny.

And be it further Enacted by the Au­thority aforesaid, That the several Rates and Duties of Excise hereby Imposed on the Liquors aforesaid, shall be Raised, Levyed, Collected, Recovered and Paid unto Their Majesties, and Their Suc­cessors, during the term before mentioned, and in the same Manner and Form, and by such Rules, Deductions, Allowances, Ways and Means, and under such Penalties and Forfeitures as are men­tioned, Expressed and Directed in and by one Act of Parliament made in the Twelfth Year of the late King Charles the Second, Entituled, A Grant of cer­tain Impositions upon Beer, Ale and other Liquors for the Increase of His Majesties Re­venue, during His Life; And one other Act made in the said Twelfth year of the Reign of the said late Kings Charles the Second, Entituled, An Act for Ta­king away the Court of Wards, and Liveries, and Tenures in Capite, and by Knight Service, and Purveyance, and for Settling a Revenue upon His Majesty in lieu thereof; And also in and by one other Act of Parliament made in the Fifteenth year of His said late Majesties Reign, Entituled, An Additi­onal Act for the better Ordering and Collecting the Duty of Excise, and preventing the [Page 9] Abuses therein; or in one Act of Parlia­ment made in the First year of the Reign of Their present Majesties, Entituled, An Act for an Additional Duty of Excise up­on Beer, Ale and other Liquors, or by any Law now in Force, Relating to the Re­venue of Excise.

And be it further Enacted by the Au­thority aforesaid, That all Persons who do or shall usually Entertain, or Lodge any Waggoners, Carriers, Strangers or Wayfaring Men, shall be taken and esteemed Retailers, within the meaning of this Act.

And that Their Majesties may not be prevented of the Duties hereby Granted by any Frauds or Practices to lessen the same, Be it further Enacted, That no Person or Persons (Except Victuallers, Retailers, and Common Brewers) In­habiting in any Market Town, or in any City, or Suburbs of the same, or in any Town Corporate, or in parts Adjoyning to any City, or Suburbs, Town Cor­porate, or Market Town, where there is or shall be a Common Brewer or Brewers, Brewing, Making or Selling Strong Beér or Ale, and Small Beer, who within the space of One year next before the Seventeenth of November, in the Year One thousand six hundred and ninety, did not Brew, or Make the Strong Beer, Small Beer, or Ale, Drunk, Consumed, Spent or Sold in [Page 10] his or their respective Houses, Out-houses, or other places, shall not during the Term aforesaid, Brew or Make any Strong Beer, Strong Ale, Small Beer, or Ale, to be Drunk, Consumed or Spent in his or their respective Houses, or Fa­milies, under pain to Forfeit for every such Offence, Twenty pounds.

Provided, That in case any Person within the space of a year before the said Seventeenth Day of November, One thou­sand six hundred and ninety, did usual­ly Brew the Strong Beer, Small Beer and Ale, Drunk and Spent in the House or Houses where he and his Fa­mily have Inhabited, for the use of him­self and his Family, and shall remove his Family to any other House, It shall and may be Lawful to and for such Person to Brew his own Ale or Beer, as he did before, and not be liable to the said Penalty.

And be it further Enacted, That it shall and may be Lawful to and for the Commissioners of Excise, and Iustices of Peace respectively, upon any In­formation exhibited before them, for any Offence committed against the Laws of Excise, to Summon any Person or Per­sons (other then the Party or Parties Accused) to Appear before them at a certain day, time and place, to be inser­ted in such Summons, and to give Evi­dence for Discovery of the matter in [Page 11] Controversie before them, and in case of Neglect, or Refusal to Appear, or if up­on Appearance such Person or Persons shall refuse to give Evidence when he shall be thereunto required; Every such Person so making Default shall Forfeit and Lose for every such Offence any Sum or Sums of Money, not ex­ceéding Fourty shillings, to be Imposed, Recovered, Levied and Disposed in man­ner as herein after is mentioned.

And be it further Enacted by the Au­thority aforesaid, That all Fines, Pe­nalties and Forfeitures by this Act Im­posed, shall be Sued for, Recovered and Levied by such Ways, Means, and Me­thods, as any other Fine, Penalty or Forfeiture is, or may be Recovered by any Law or Laws of Excise, or by Action of Debt, Bill, Plaint or Information in any of Their Majesties Courts of Re­cord at Westminster; And that one Moie­ty of such Forfeiture or Penalty shall be to Their Majesties, Their Heirs, and Successors, and the other Moiety to him, or them that shall Discover, Inform or Sue for the same.

Provided always, and be it Enacted by the Authority aforesaid, That upon any Person or Persons Exporting any sort of Strong Beer, Strong Ale, Cyder or Mum, according to the true intent and meaning, and pursuant to the Directi­ons of an Act made in the First Year of [Page 12] Their Majesties Reign, Entituled, An Act for the Exportation of Beer, Ale, Cyder and Mum, The Commissioners and Officers of Excise, where the Entry thereof shall be made, are required to make Allowance, or Repay, as well the Additional Duty of Excise by this Act Imposed upon all such Beer, Ale, Cyder and Mum, as the Duty in the said Act mentioned unto the Brewer, or Maker thereof within One Month after such Exportation, deducting the Three pence per Tun for the Charges of their Officers, by the said before mentioned Act directed to be deducted.

And to the end Their Majesties may be duly answered the Rates and Duties hereby Granted, and intended in the Pro­portions designed, Be it further Enacted by the Authority aforesaid, That no Brewer, or Victualler who doth, or shall Sell, and Deliver Beer, or Ale to any of their Customers in Cask, do or shall without giving Notice to the Su­pervisor, or Gauger Appointed for the Place and Division where such Brewer, or Victualler doth, or shall Inhabit, Cleanse, Carry off, or convey away any part of his or their Guile of Beér, or Ale, before the whole of such Guile shall be Brewed off, and be in the Tuns, Backs, or Cool­ers, and until such Officers shall or might have taken an Account of the same, and of the distinct Qualities thereof in their [Page 13] respective Vessels; At which time the Brewer, or Victualler, or his, or their Servants working the same, in case he, or they intend to make a party Guile thereof, shall declare to such Gauger, or Officer, how much thereof he intends to make into Strong Beér, or Strong Ale, and how much into Small, upon Pe­nalty of Forfeiting Twenty shillings for every Barrel of Beér, Ale, or Worts, he shall so Cleanse, Car­ry off, or Convey away, over and above the Penalties already Impo­sed for Conveying away, or Con­cealing Beer, or Ale; And in case such Brewer, or Victualler, or their respective Servants, Brewing such Beer, or Ale shall refuse to Declare to such Officers how much of their Guile, or Brewing they intend to make into Strong Beer, or Ale, and how much into Small, It shall be Lawful for such Officer to Return and Charge the whole of such Guile to be Strong, and such Brewer, or Victualler shall Pay the Duties thereof accordingly; And in case after such Gauge taken, or Declaration made, such Brewer, or Victualler shall make any Increase [Page 14] of the Strong Drink so Gauged, or Declared by any ways or means whatsoever, such Increase shall be Deémed and Taken to be, and pro­ceed from mixing Small Beer with such Strong Beer, or Ale, and such Brewer, or Victualler shall Forfeit Twenty shillings for every Barrel so Increased over and a­bove the Penalties already Impo­sed for mixing Small Beer with Strong, and so proportionably; And further, that if any Brewer, Victualler, or Retailer shall out of the Brew-house, or Place of Brewing, Start or Mix any Small Beer, or Small Worts with or amongst Strong Beer, Strong Ale, or Strong Worts in Cask, such Brewer, Victual­ler, or Retailer, so doing shall For­feit and Lose for every such Of­fence Twenty shillings.

Provided always, and be it En­acted, That the Duty of Excise Granted by this Act shall be Char­ed on, and Paid by the Common Brewer, and not by the Retailer, or Spender, save only where the Retailer Brews for Retailing in [Page 15] his own House or Houses, and doth not Buy his Drink of any Com­mon Brewer; Any thing in this Act, or any other Law to the con­trary notwithstanding.

Provided always, and be it En­acted by the Authority aforesaid, That this Act, or any Clause, or Proviso therein contained shall not Continue, or be of Force longer then for the said Term of One year, Commencing from the said Seven­teenth day of November, One thou­sand six hundred and ninety one, other then for the Levying and Collecting the Arrears of the Rates, and Duties, Granted by this Act, which shall be Vnpaid at the end of the said Term; And for the Levying such Fines, Forfeitures, and Penalties Imposed by virtue of this Act, as shall not be Le­vied, and Paid before the end of the said Term.

And forasmuch as the Collectors, Supervisors, Gaugers, and other Officers of the said Excise, and Officers concerned therein by rea­son of the Greatness of the said [Page 16] Duty, and the extraordinary Pow­ers they have given them, in Charg­ing or Raising the same, being re­sident in most Parts of the King­dom where Elections of Members to serve in Parliament are made, have very frequently, either by Threats or Promises so prevailed upon several Electors, that they have absolutely beén Debarred of the freedom of giving their Votes, which according to the known Con­stitutions of this Kingdom e­very Person ought to Have, and Enjoy, when he is to Choose his Representative: For remedy of which Mischief, Be it Enacted by the Authority aforesaid, That from and after the Second Day of Fe­bruary, One thousand six hundred ninety one, every Collector, Super­visor, Gauger, or other Officer con­cerned in the Charging, Collect­ing, or Managing the said Duty of Excise, that shall either by Let­ter, or Message, or Word of Mouth, endeavour to perswade any Elect­or to give, or disswade any Elector from giving his Vote for any Per­son, or Persons that shall be put in Nomination to be Elected a [Page 17] Member or Members of Parlia­ment, shall for so doing forfeit the Sum of One hundred Pounds, one Moiety thereof to the Infor­mer, and the other Moiety to the Poor of the Parish, where such Offence shall be committed, to be Recovered in any of Their Maje­sties Courts of Record, by Action of Debt, Bill, Plaint, or In­formation, wherein no Wager of Law, Protection, or Essoign, or more then One Imparlance shall be Allowed: And further, That every Person or Persons that shall be Convicted in any such Action, Bill, Plaint, or Information, of the said Offence, shall immediate­ly from and after such Convicti­on be Disabled, and Incapable of ever after Executing any Office or Place concerning the said Duty of Excise.

And it is hereby Declared and Enacted, That true Notes in Wri­ting of the last Gauges Made or Taken by the said Gaugers, shall be left by them with all Brew­ers, Makers, or Retailers of Beér, Ale, or other Exciseable Liquors [Page 18] respectively, or some of their Ser­vants, at the times of their ta­king the said Gauges, contain­ing the Quantity and Quality of the Liquors so Gauged, upon Pe­nalty of Fourty shillings for e­very Offence, or Neglect of the said Gauger or Gaugers.