622 C. 30' Anno feptimo & odavo GuLiELMi III. A. D. 1696. , England, Dominion of //•'«/«, and Town oi Berwick yxpon Tweed, the Rates and Duties following (that is reign Materials, . !!• For cvery Gallon of Low Wines or Spirits of thefirft Extra<3:ion, made or drawn from any foreign 8 d. per. Gallon, or imported Materials, or any Mixture with foreign Materials, eight Pence. From w A, UJ. For every Gallon of Low Wines or Spirits of the firfl iixtra£fion, made or drawn from Erewets From Drink"""' '^ ^^ °^ '^"' ^"^^^^ ^^"'^^- ... br°wt;d Td. per ^^' ^° every Gallon of Low Wines or Spirits of the firft Extraction, made or drawn only from Drink G^lon! ' . brewed and m^de of any Sort of malted Corn, one Peny. FromotherEng- V. For evei-y Gallon of Low Wines or Spirits of the firft Extraction, made or drawn from any other lifli Materials Sort ot Kind of ii^z^/Z/i Materials, three Pence. 3 d. per Gallon, yj^ p^j. g^,gj-y Barrel of mi.'ced Liquors, commonly called or known by the Name o[ Sweets, made from prr^Eatrel! ' foreign or Englijh Materials, ^welve Shillings. iow Wines, &c. . VIL And be it further enacted by the Authority aforefaid. That all Diftillers and others, who fhall drav toie drawn ormake any Low Wines, Spirits or Brandy, from Corn, fhall brew, or caufe their Corn to be brewed, from Drink not ^^^ hom fuch Drink fo made and prepared (without any Mixture with any Molofles, Wafn or Tilts, or loffes T^' ^^^^'^ Materials whatibever) fliall draw their Low Wines or Spirits of the firft Extraction : And that it fliall Gaugerto'keep and may be lawful for the Gauger and Gangers of Excife, from time to time, to gauge and keep an Ac- Account of Li- count of the Liquors, Worts and Drink, made and drawn by fuch Diftillers or others, for the making fuch quors made by Low Wines, Spirits or Brandies, and to fee that the fame be drawn and made from Drink made of malted Biftillers, &c. Qorn intlrely, without any Mixture as aforefaid ; and in Cafe any Diftillers or others, fhall therewith mix f-ow Wines, &c. any other Materials, either in the Brewing, or after the fame is made into Drink, and before the fime be frommixiDrink, diftilled into Low Wines, the faid Gangers fhall charge the Low Wines, drawn from the Drink fo mixeil, i2d. perGallon. ^^,jj.j^ j]^g Duty of twelve Pence for every Gallon ; which faid Duty (hall be anfwered and paid to His Ala- jefty and Succeflbrs. , ■3 &4 AnnK ^^* ^ ^- ^" "^^ *3' 'S ^^""^ ^' ^- "• 3^4 ^- ^ ^- '^- 'S- ■^"'^ f" ^- Increafe and Continuance of thefe Duties, &c. 12 & 13 W. 1. ^ , ' c, n. 4 Anns, c. 12. 5 Anna, c. ig. i Geo. i. ftat. 2. c. 12. §. 8. i Geo. 2. ftat. 2. c.' 16. Ptna'ty on Di- VIIL And be it further enacted. That no Diftillers or others, drawing Low Wines or Spirits from Corn, ftiller preparing prepared as aforefaid, fhall prepare any Wait from Molofles, or other Materials, or receive any Wafh of Wafh from Mo- Moloftes, or Other Materials, from any other Perfon whatfoever, until he has drawn ofF and diftilled all th'^^L" *'^" "b"' '^^ Liquors made or prepared from Corn as aforefaid, on Pain of Forfeiture for every Barrel of fuch Liquors drawn'off.'^^ ^ made of Corn as aforefaid, found undiftilled or drawn into Low Wines, the Sum of five Pounds. Penalty on ^^' ^'^'^ ^^ '"^ farther enaCted by the Authority aforefaid, That if any Gauger, or other Officer of Ex- Ganger making cife, fhall wittingly and willingly make a falfe Charge, by returning to the Commiflioners any Quantity of falfe Charge. Low Wines or Spirits of the firft Extraction, not made from malted Corn, as made and drawn from malted Corn, fuch Gauger or Officer fhall forfeit his Office or Employment, and alfo fhall forfeit for every Gallwi of Low Wines fo falfly charged or returned, the Sum of ten Shillings. ■' Diftillers may X. And for the further Encouragement of Diftillers and others to draw ar^d make Spirits or Brandies expon Branjiies, from malted Corn brewed into Drink as aforefaid, and to export the fame as Merchandize into Parts be- yond 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 Commiffioners of Excife, or Ju- ftices of the Peace for the County or Place from whence any Brandy or Strong Waters is or are intended to be exported, that the fame were or was made and drawn from Drink brewed from malted Corn, without any Mixture with any other Materials, and that the fame is not mixed with any Low Wines not drawn a andnotmixed, fecond Time, nor with any other Spirits or Brandy made from any other Materials, either Native or Fo- payingtheDu- reign, and that the Duties of the fame are duly entred or paid, arid that the fame are exported for Mer-
- '"• chandize, to be fpent beyond the Seas, to export fuch Spirits or Brandies made from Corn prepared as
Drawback al- aforefaid ; and upon a Certificate under the Hands of the Officers of Excife for the Port or Place where fuch cri^on on ail" Spirits or Brandies were fhipped ofF, of the Qtiantity to fhipped, and that the fame was fliipped in the Spirits exported. Prefence of fuch Officers, that fuch Difiiller or others fo exporting fhall be allowed or paid back, by the Commiffioners, or their Colledlor for the Port or Place vvhere fuch Spirits or Brandy fliall be fhipped oiF, • the Surn of three Pence for every fuch Gallon of Brandy or Spirits fo fhipped ofF. Duties, &c. hew XI. And be it further enaCted by the Authority aforel'aid. That the feveral Rates and Duties hereby im- to be levied and . pofed on the Liquors aforefaid, fnall be raifed, levied, coUeCted, recovered, and paid unto His Majsfty, paid. His Heirs and Succeflbrs, during the Time before mentioned, in the fame Manner and Form, and by fuch Rules, Ways, and Means, and under fuch Penalties and Forfeitures, as are mentioned, exprefied and di- &c. drawn from Drink, „ reCted, in and by one Adl of Parliament tnade in the twelfth Year of the Reign of the late King Charles the Second, intituled, An Ail for taking away the Court of Wards and Liveries, and Tenures in capite, hj Knights Service, and Purveyance, and for jettling a Revenue upon His Ivlajejly in lieu thereof, or by any other Law now in Force relating to the Revenue of Excife. XIL And for preventing the making oi drawing of Low Wines or Spirits of a firft or fecond Extraction, by any compound Diftllkr or rectifying Diftiller, or any other common Diftiller, whereby to defraud His Majefty of any of the Duties by this Act impofed ; be it further enatled by the Authority aforefaid. That Decayed Wines, '^ ^V Ganger or Oificerof Excife fliall, from and after the laid five and twentieth Day oi March find in Cyder, &c ' the Diftilliiig-houfe, or other HouCe or Warehoufe, of any compound Diftiller, or rectifying Diftiller, or found in any Di- any other common Diftiller, any Quantity of decayed Wines, Cyder, or other Materials fit for or prepa- ftiiling-houfe^ ring for Diftillatioii, whereby he may be induced to believe that fuch compound or rectifying Diftiller, or ftufTion &c '" o^^ common Diftiller, doth or may draw or extraCt Low Wines or Spirits fiom fuch Materials, and fuch 4 Gauger
