4^2 C. 9. Anno fecundo Gulielmi & Mari^. Seff. 2. A. D. 1690. I W, & M. ft. Ib c. 34.. Vide 10 & II W. 3. c, 4. Excife upon Sfirits till i6gi;. ' Continued to March 1656. by 7 W. 3. c, 2 §. 6.' The feveral 'liates. Dimilers fliall draw their Spirits from Corn, without Moloffes, &c. Gagers fliall fee and keep Accaunt of the Spirits. Penalty upon mixing other Matecials. Penalty upon D.ftiher maliinj or receiving other Materials, Penilty upon Officer's lalfe Keturn. Difliller may expert malted Sjiirjts. Rebate of 3d. pel Callcn iipcn £xfortation. CAP. IX. (19.) An Ad: for the encouraging the Diftilling of Brandy and Spirits from Corn, and for laying feveral Duties on Low Wines, or Spirits of the firft Extraction. ' A7^^-^ '^■^■^^ ^^ ^" AS: made in the Parliament held in the firft Year of their Majefties Reign, in-
- VV tituled, All A£i for prohibiting all Trade and Commerce luith Ftzuzc, all Brandies, yf^^c/ F/V,^ ' and
' Spirits are prohibited to be imported into this Kingdom : And whereas good and wholfome Brandies ' Aqua Vita, and Spirits, may be drawn and made from malted Corn : For the Encouragement therefore of ■' the making of Brandy, Strong Waters, and Spirits, from malted Corn, and for the greater Confiimption ' or Corn, and the Advantage of Tillage in this Kingdom :' II. Be it enabled by the King's and (^een's moll Jixcellent Majefiies, by and with the Advice and Con- fent of the Lords Spiritual and Temporal, and Commons, in this prefent Parliament affembied, and by the Authority of the fame. That from and after the four and twentieth Day o'i December in the Year of our Lord one thoufand lix hundred and ninety, until the five and twentieth Day oi December in the Year of our Lord one thoufand fix hundred ninety-five, there fhall he paid by way of Excife unto their Majefties and their Succeflbrs, for all low Wines or Spirits of the firft Extraftion, drawn by Diftillers or other Makers of Spirits and ftrong Waters for Sale within this Kingdom of England, Dominion of Wales, and Town of Berwick upon Tweed, the Rates and Duties following (that is to fayj For every Gallon of low Wines of the firft Extradlion, made or drawn from any foreign or imported Materials, or any Mixture v/ith foreign Materials, eiglit Pence ; for every Gallon of low Wines or Spirits of the firft Extradtion, made or drawn from Brewers Wafh or Tilts, or from any Sort of Englifo Pvlaterials, other than from Drink brewed and. prepared from any Sort of malted Corn, or from Perry or Cyder, twelve Pence; for every Gallon of low- Wines of the firft ExtraftiA, drawn or made only from Drink brewed and made of any Sort of malted Corn, one Penny ; and for every Gallon of low Wines of the firft Extradlion, drawn or made from Cyder or Perry, or any Mixture therewith, three Pence. III. And be it further enacted by the Authority aforefaid. That all Diftillers and others, who fliall draw or make any low Wines, Spirits, or Brandy, from Corn, fhall brew, or caufe their Corn to be brewed and made into clean and wholelbme Drink, and from fuch Drink fo made and prepared (without any Mixture with any Molofles, Wafh, or Tilts, or other Materials whatfoever) fhall draw their low Wines or Spirits of the firft Extrailion ; and that it fhall and may be lawful for the Gager and Gagers of Excife, from time to time, to gage and keep an Account of the Liquors, Worts, and Drink made and drawn by fuch Diftillers or others, for the making fuch low Wines, Spirits, or Brandies, and to fee that the fame be drawn and made from Dri.k made of malted Corn entirely, without any Mixture as aforefaid; and in cafe any Diftillers or others fhall therewith mix any other Materials, either in the brevv^ing, or after the fame is mads into Drink, and before the fame be diiiilled into low Wines, the faid Gagers fhall charge the low Wines, drawn from the DrinTc fo mixed, with, the Duty of twelve Pence for every Gallon, which faid Duty fhall be anfwered and paid to their Majefties and their Succeffors. IV. And be it further ena£fed. That no Diftillers or others, dr-awing low Wines or Spirits from Cora, prepared as aforefaid, fhall prepare any Wafh from Moloffes or other Materials, or receive any Wafh of Moloffes or other INlaterials from any other Perfon whatfoever, until he has drawn off and diftilled all the Liquors made or prepared from Corn as aforefaid,, on Pain of Forfeiture for every Barrel of fuch Liquors made of Corn as aforefaid, found undiftilled or drawn into low Wines, the Sum of five Pounds, , V. And be it further enaded by the Authority aforefaid. That if any Gager or other OfRcer of Ex- cife fhall wittingly, and willingly make a falfe Charge, by returning to the CommifTioners any Quantity of low Wines or Spirits of the firft ExtracStion, not made from naked Corn, as made and drawn from malted Corn, fueh Gager or Officer fhall forfeit his Office or Employment, and alio fhall forfeit for everj? Gallon of low Wines fo falfly charged or returned, the Sum often Shillings, VI. And for the further Encouragement of Diftillers and others, to draw and make Spirits or Brandies from malted Corn brewed into Drink as aforefaid, and to export the fame as Merchandize into P.irC5 beyond the Seas, be it further enacted by the Authority aforefaid, That it fhall and may be lawful to or for any Diftillers or others, upon Oath made before any two or more of the Commiifioncrs of Excifi;, or Juffices of the Peace for the County or Place from whejice atiy Brandy or ftrong Waters is or are in- tended to be exported,, that the fame v'ere or was made and drawn from Drink brev/ed from maked Corn, V, ithout any Mixture with ainy other Materials, and that the fame is not mixed with anylow Wines, nor drawn a fecond Time, nor with any other Spirits or Brandy made from any other Materials, either native or foreign, and that the Duties of the fame are duly cntred or paid, and that the fame are exported for Merchandize, to be fpent beyond the Seas, to export i'uch Spirits or Brandies made from Corn pre- pared as aforefaid ; and upon a Certificate under the Hands of the Officer of Excife for the Port or ■; Place where fuch Spirits or Brandies were fliipt oft', of the Quantity f . ftiipt, and that the fame v/as fhipt in the Prefence of fuch Officers, that fuch Diitiller, or others fo exporting, fhall be allowed or paid ■' hack by the Commiffioners, or their Colledtor lor the Port or Place v/here iuch Spirits or Biandy fhall be ' flii|)£ off, the Sum of three Pence for every fuqh Gallon of Brandy or Spirits ib fiiipt oft". | VII.