352 G. 5» Anno viceiimo fecundo 5c tertio Cargli II. A. D. 167c The Rates. ' (3) For every Barrel of Beer or Ale of above fix Shillings the Barrel, brewed by the Com- ' ' Theft Duties ' men Brev/er, or any other Perfort or Perfons who do or mall fell or tap out Beer or Ale pub- are expired, but ' Jjckly or privately, to be paid by the faid Comrrjon Brewer, or by fuch other Perfon or Perfons Pirts of^he^Aa ' refpecSively as aforefaid, and fo proportionably for a greater or lefier Quantity, nine Pence, are io Force.' ' C^-) For eVefy Barrel of Beer or Ale of fix Shillings the Barrel, or under, brewed by the ' Common Brewer, or'any other Perfon or Perfons who doth or fhall fell or tap out Beer or/' ' Ale publickly or privately, to be paid by the faid Corhmon Brewer, or by fuch other Perfon> iii.d. ' "■ or Perfons refpeiSively as aforefaid, and fo proportionably for a greater or leffer Quantity, three^ ■ ' Pence. • — — — '■ ' J ' (5) For all Cyder and Perry made and fold by Retail, upon every Hogftiead, to be paid by 1 ' the Retailer thereof, and fpproportionably for a greater or leffer Meafure, one Shilling and ^ i. s. iii( ■' threepence. -^ ■ — '—^ ' ^— ' J ' (6)- For all Metheglin or Mead fold, whether by Retail or otherwife, to be paid by the Ma- ? q, ' ker thereof, for every Gallon, one Half- peny. — • } ^°' ' (7) For every Barrel of. Beer, commonly called -Vinegar-Beer, brewed or made to be fold, ? . , 'fix Pence. ^ ^^'•'^• (8) For every Gallon of Strong-water or Aqua-vitae, made and fold, to be paid by the Ma- ker thereof, one Peny. 1. a. iii.s. iv. 1. (9) For every Barrel of Beer or Ale im.ported from beyond the Seas, and fo proportionably ? '-for a greater or leffer Quantity, to be paid by the Importers before landing, three Shillings. S ' (idj For every Ton of Cyder or Perry imported from beyond the Seas, and fo proportiona- I ' bly for a greater or leffer Quantity, to be paid.b'y the Importer before landing, four Pounds. J ' (iij For every Gallon of Low-Wines^ of the firft Extraiftion, made of any kind of im- f ' ported Wine or Cyder, or other Materials imported, to be paid by the Maker or Seller, two ? ii.d. ' Pence — ' J Thefe Duties ' (12) For every Gallon of Coffee made and fold, to be paid by the Makers thereof, two) .. , upon CofFee. &c. c Pence. ' ' — ^- - C "'w'^TI'/ ^^ i ' C'n) For every Gallon of Chocolate, Sherbet and Tea, made and fold, to be paid by the > ... , -I W. &M. ., ...^ ,->,.._■'., T3 ■ . ' ' ' r } J. viu. d. Stat. 3. c. 6, ' Makers thereof, eight Pence. — — ■ J For the Incfeafeof thefe Duties, &c. fee the Not6 on 12 Car. 2. c. 23. §. r. Perfons charge- able by any for- n. And be it further ena£l:ed by the Authority aforefaid. That all and every the common Brewers am "^ T r"w' "' ^stailers of Ale and Beer, and all and every other Perfon and Perfons, liable to, and chargeable with, thi
- hefe addhi'!>'na7 Fayment of any Excife, or new Impoft upon Beer or Ale, or other excifeable Liquors, by Virtue of ani
Rates. Defaults former Law of Excife now in Force, fhall alfo be liable to, and charged with, the Payment of the addi of Entries or tional Rates and Duties hereby impofed; which faid additional Rates and Duties fhall be collefted, leviei Payments, and and paid in the fame Manner; (z) and the Perfons liable to and chargeable with the Payment thereof fhall ii other Ncgkas Q^f^ of Negleft or Default of Entry or Payment, or in Cafe of any other Negleft or Offence tending-tc be fubfeft'^to defraud his Majefty, or any of his Officers, Farmers or Colleftors of the Duties or Rates hereby impofed the fame Penal- be alfo fubjeft to the like Proceedings, Judgments and Executions, and fhall likewife incur the fame Penal ties and Forfei- ties. Fines and Forfeitures, as he or they, his or their Heirs, Executors or Adminiftrators, fhould or migh t^res, as tor Of- have been fubjc<Sl; to, or ought to have incurred, for the Non-payment of any former Duty of Excife, 0. fences commit- ^^^ ^-^^ jjj,g Qffgnce committed againft any former Law of Excife now in Force. Law of Excife. ^^^- Provided always, and it is hereby declared and ena£led, That nothing in this A£l contained fhall b( £iirn,F.i.— underftood to give any common Brewer or Retailer, or other Perfon liable to and chargeable with the Pay- 329. ment of Excife, by- Virtue of any former Law now in Force, any further or other Allowances for Waft( The Allowances by Filling or Leakage, than by the faid former Laws are given ; any Thing in this prefent Aft containec to ihcBrewerfor to the contrary notv.rithfl:anding : Which faid Allowances are hereby declared to be three Barrels in even ^u '^V ^^h° ^^^^^ ^"^ twenty Barrels of Beer returned by the Ganger, whether ftrong or fniall ; and two Barrels ir are^aiven"b'v the ^^'^"^y '■^° ^"'^ twenty Barrels of Ale returned by the Gauger, whether ftrong or fmall ; and fo after tha fornferLawE. Rate, and no more, for a greater or leffer Quantity,- and ar-e in full Compenfation for all fuch Wafles 0: Other Loffes or Damages whatfoever ; any Repetition of the faid Allowances in feveral Afts to the contrary notwithftanding. '■ The Commif- IV. Provided alfo, 1 hat it fliall and may be lawful to and for the Commiffipners and Sub-commiffioner: iiotrers. Sub; of Excife refpecSively within their Dlviilon, and to and for the feveral and refpeftive Farmers of Excif< commiirioneK ^jfhin the Limits of their feveral and refpedive Farms, to compound for thefe new Duties, with all anc compound for every Perfon and Perfons who by Brewing his or their Beer and Ale contrary to the Form of this Statut< this Duty. fnall be liable to pay the new Duties herein before impofed, and that from Time to Time, and in fuch Man- ner and Forin, as may be moft for the Advantage and Improverhent of the Receipts thereof j any Thinj: Herein before contained to (he contrary notwithftanding. PorfeiturK' '-^'^ ^^- A"'^ ^'^ ^ f'J^^'^ ^'^^'^'^^'^ by the Authority aforefaid, That all Forfeitures and Offences made anc OtfeAiJfs Slid " ctjfnmitted againft this Aft, or any Claufe, Article or Sentence herein contained, and all Appeals, fhall be all- ■'^rrW'H't'o heard, 'adjtidged and determined by fuch Perfort and Perfons, and in (uch Manner and Form, as the like be detcrmineA. pgrfeiturcs and Offences againft the former Laws of Excifei are thereby appointed to be heard and deter- as is appointed ■ J J ^ L ■;■ , V ' . by former Laws, -'^^'""""°°' and not Otherwile. ,-- I.'.:;." .. • VI. And moreover. That all Comrniffioners and Sub-Cbmmiffioners of Excife, all Commiffioners of Ap- , fieals, Juftices of Peace, Cohftables and all other Officers' aiid Minifters whatfoever, fhall have, ufe and "iCxercife the fame Jurildiftion, Power and Authority, whether it be judicial or miniftcriul, for the bettei -Oidering,- Collefting, Levying and Securing the new Duties aid the additional Rates and Duties hereby ■' impofed.
